On Dec. 28, 2004, having previously taken my 2004 MRD, I did a direct trustee-to-trustee rollover from my Keogh account at a bank to a rollover IRA at an investment firm, which at the time had only a small prior balance.
The Keogh now shows a 12/31/04 balance of zero.
However the investment house did not receive the funds and credit them till the first week of Jan, 2005. Therefore the IRA also only shows a very small 12/31/04 balance, which does not reflect the larger amount transferred in.
How do I calculate the 2005 MRD due from this IRA? Do I add the transferred amount back to the bank Keogh, or do I take a MRD from the IRA as if the total had in fact been present on 12/31/04?
Thanks for your help.