Worker, Retiree, and Employer Recovery Act of 2008 (H.R. 7327) re: RMDs for age 70-1/2 in 2009

I turn 70 on March 6, 2009--hence 70-1/2 during 2009. Before the recent Worker, Retiree, and Employer Recovery Act of 2008 (H.R. 7327) became law on Dec. 14, 2008, I was advised to take my first RMD any
time in 2009, based on the 12/31/2008 balance in my SEP-IRA to avoid having to take a double RMD in 2010. However, does this still hold true based on the above new law? In other words, can I defer taking my 2009 RMD altogether, and take my first one in 2010 without incurring any penalties? If so, what is the formula for the 2010 RMD based on my 2009 IRA year-end balance; must it be taken before April 1, 2010, will I now be exempt from the double RMD by skipping the one for 2009, the year in which I turn 70-1/2, and are there any other ramifications that I should be aware of?
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snipped-for-privacy@gmail.com wrote:

Your first distribution year is 2009 and your required beginning date (RBD) is 4/1/10. The new law suspends the distribution year and does not change your RBD. Therefore, you are not required to take your first distribution in 2009 (this is the one you could have deferred to the RBD). Your first required distribution will be for 2010 and as your RBD has not changed, you must take that distribution, no later than 12/31/10. You would use the balance in the account as of 12/31/09 to compute the 2010 required distribution.
Note that under the new law, you are not required to take your 2009 distribution. This means you can elect to take it if you so desire.
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