Thanks for the reply. I will not trust the IRA custodian to do it. I am having a hard time getting something from the IRS. I've talked to eight people at the IRS, seven of whom said I couldn't do it until I showed them the page in Pub 590 that says I can. It is recommended by the lawyers around here. I am looking for ages 71 and 70 as well as 70 and 69. Have you done these or know where I can get them?Again, thanks for taking the time to reply.