I'd heard that the 2009 waiver of the RMD from a 401(k) plan by the company's owner does not apply, and thus he MUST take the RMD in 2009???

I can't find a thing on the internet, or the IRS website, for that matter, that shows this as being fact.

If it isn't on the Net, it ain't true. Seriously, haven't heard that the RMD suspension for 2009 only applies to non-owners.

http://www.irs.gov/pub/irs-drop/n-09-09.pdf