Yes, your assumptions are correct. According to this IRS publication, RMD calculations are calculated by dividing the prior December 31 balance of that IRA or retirement plan account by a life expectancy factor that the IRS publishes in Tables in Publication 590-B, Distributions from Individual Retirement Arrangements (IRAs). So if the second RMD had no account balance on December 31, there's no RMD requirement.
You are correct about RMD rules concerning non-qualified annuities. Non-qualified annuities aren't subject to RMD rules during the owner's lifetime. These annuities are funded with after-tax dollars, so the IRS doesn't require mandatory withdrawals.
@apinard
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