It is my understanding that once an IRA owner reaches 70&1/2 he must start taking his Required Minimum Distributions with the first one by April 1st of the year following the year he or she reaches 70&1/2 with no exceptions. A question was posed to me about NOT taking an RMD because of Disability. I said no. There are exceptions to the 10% penalty for distributions prior to age 59&1/2 but none, to my knowledge for not taking an RMD for disability after age 70&1/2.

Thanks for the response.