Submitted by email@example.com on Mon, 2010-01-11 16:47 Forums: IRA Discussion ForumMy client turns 70 on June 8, 2010. Can he "convert" all his TIRA before June and have no RMD? Or because he's currently in the calendar year he turns 70 1/2, he will have an RMD whether he converts or not. Re: Turning 70 1/2 this year... Permalink Submitted by alan-oniras@yah... on Mon, 2010-01-11 17:44 The latter. Since he turns 70.5 in Dec, 2010, this is his first RMD distribution year. And even though his RBD is not until 4/1/2011, because 2010 is a distribution year, any distribution taken this year is deemed to first satisfy his 2010 RMD. This means he has choice of converting later or taking his RMD earlier, since the RMD must be first out. Since it appears that the conversion will be much larger, it may make sense to do this earlier rather than later. 2010 would be his first and last RMD if he converts the entire balance by 12/31/2010, and would then have no year end account balance in his TIRA to produce any more RMDs.