A new client is 74 and stopped working for her employer in 2009. According to the IRS, her RBD would be April 1st of the calendar year following the year of retirement, or 4/1/2010. However, due to the moratoriam that was placed on RMDs for 2009, was she entitled to skip this distribution and instead take her first distribution by December 31, 2010? Seems to be the case based on what I read in the January 2009 issue of the Ed Slott newsletter, but want to confirm. Thanks