a relative of mine birthday is in sept (she will be 70), can she take a distribution before december 31 and can it be treated as RMD? If she waits to feb, 2013 will she be required to take two distributions?

to simplify my thinking on the age i have been thinking that= law says you must start required distributions at age 70 but we're giving you six months to do it.

when i was preparing tax returns my clients reached age 70 and the half in the same year,, so never had to think about it