Bill attained age 70 1/2 in July 2019. Thus, his first RMD was due by April 1 of 2020. However, since RMDs for 2020 were suspended, is his RMD due on April 1, 2021 or can he wait until December 31? My sense is that, since the RMD was completely suspended in 2020, he has until 12/31/21 to take it. your confirmation/clarification is greatly appreciated.
Thanks, Michael