DB plan is terminating and all benefits are being paid out in June. Elderly owner/participant who has been taking required minimum distributions from the plan has elected to directly roll over her lump sum payout to an IRA. If I remember correctly, the 2009 RMD exemption applies to both DC plans and IRAs; does this mean that she is not required to take an RMD this year even though the benefit was in a DB plan for part of the year? All help is greatly appreciated.

No, since this is a DB plan, (and therefore no suspension of the RMD requirement for 2009 distributions) the RMD amount is not eligible for rollover. The normal rules under 1.401(a)(9)-7 still apply. I think it is Q&A-3 you want, but you should check that - I'm going from memory.

P.S. - so yes, the RMD is needed, in answer to your title line question. Didn't want you to think the "no" above meant that no RMD was required.