Required IRA withdrawal

It is easy to get confused with the Required Minimum withdrawal rules. If you are age 75 12-31-2009, it would seem that you would use your account balance as of that date and also use your age (75) as of that date.

However, here is what the Tax Book says:
Required minimum distribution calculation. The RMD for
each year equals the IRA account balance as of December 31 of
the preceding year, divided by the applicable distribution period,
or life expectancy, for the taxpayer’s age in the current tax year.