Being as RMD’s were waived for the year 2009 traditional IRA’s, do people who turned 70 1/2 in 2009 that normally would have had the choice of making that RMD either before 12/31/2009 or by April 1, 2010 not have to make any distribution for the 2009 year at all. Is there first RMD therefore going to be on or before 12/31/2010 using the account balance as of 12/31/2009 and the divisor based upon there age at end of year 2010?