For clients who turn 70 from July to Dec, they will turn 70 and 1/2 the next calendar year. Ex: we have a client born July 15, 1946. She turned 70 on July 15, 2016. She will turn 70 1/2 in 2017. Using the uniform lifetime table, do we use 70 or 71 to do the RMD formula since she is taking it in the calendar year that she turns 71 (2017). Please advise. Thank you. Thomas G. Blair (516) 352-8800