I need some clarification regarding conversion of my traditional/ roll over IRA to Roth IRA and Required Minimum Distribution(RMD) from IRA and annuity with the following facts.
My date of birth is July 16th. 1939.
I file Income tax as married file jointly and my AGI is less than $100,000.
I will be 70-1/2 on January 16th. 2010.

What will be my required beginning date to receive distributions from my IRA. April, 1st. 2010 or 2011?
What is the maximum amount I can convert traditional Ira to Roth IRA?
What is the end date after which I can not convert my traditional IRA to Roth IRA?
What is the RMD for my Annuity?

April 1, 2010

All of the IRA may be converted to a Roth IRA if you do it before reaching age 70 1/2 (before 1/16/2010). After that, you'll only be able to convert so much of the IRA to a Roth IRA to the extent that the benefits are not required to be distributed that year. For example, if you wait until after 1/16/2010, but do the conversion later in 2010, then you'd be able to convert all of the benefits except the amount of the required minimum distribution amount for 2010.

For 2010, the RMD will be the balance in the IRA as of 12/31/2009 divided by the applicable factor from the tables at Treas Reg 1.401(a)(9)-9, such as 16.3 (Single Life Factor).