here:
http://www.kiplinger.com/columns/ask/archive/2008/q0312.htm
You have to take RMD from the IRA but not from the 401K of the company where spouse is still working until she leaves that company.
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edit to add: (from a Forbes article by Ed Slott)
The ''Still Working" Exception
For those who have 401(k)s or other employer plans (not IRAs, self-employed plans or SIMPLEs), your required beginning date is the same April 1 date as for IRA owners, unless you are still working for the company where you have the plan. If you don't own more than 5% of the company, you can delay your RBD to April 1 of the year following the year you retire. This is sometimes called the "still working" exception to the RBD.
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If spouse leaves company in 2010, RBD is April 1, 2011 for 401K. If spouse turns 70.5 in 2010, RBD for IRA is same.
In this particular case,looks like actually no difference in RBD and RMD for IRA/401K but if she continued working into 2011,
then the 401K RMD would be delayed. RMDs are taken separately from both IRA and 401K