RMD for 403b rollover to IRA
LacerteClient of mine is over 70 1/2 and wants to roll his 403b to an IRA. Since RMDs are based on 12/31 value, his 12/31/10 value would be $0. Would there be an RMD for 2011 if the 12/31/10 value is $0 in the IRA? Or does the rollover trigger an immed RMD?

