last payment required age 59.5

L1: last payment required age 59.5My client began a 72(t) in 2000. His DOB is 12/22/49. He has been taking the RMD each year in December. He will turn 59.5 in 6/09. He wants to stop taking distributions ASAP. My reading of the reg is that no distribution would be required in 2009. Do you agree with that opinion? Many Thanks, Dave2008-12-09 13:01, By: dave1120, IP: [71.145.178.17]
L2: last payment required age 59.5Dave,Yes, I agree. He does not have to take anything out in 2009 prior to his plan termination date of 6/22/09, or after 6/22 for that matter.2008-12-09 13:37, By: Alan S., IP: [24.116.165.60]