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Found 1 result

  1. AdKu
    Don't I have to use the same account balance to calculate 2nd RMD when the 1st RMD is not paid out by the December 31 of the RMD year from a DB Plan? Background information: While the plan is on termination process in 2015, the 100% owner has attained Age 70.5. The owner elected single sum distribution from the plan to roll it over to IRA. Based on my understanding of the Reg., one can use the exception in calculating the RMD based on the Account Balance method as if DC plan. Also, since the owner participant didn't received the 1st RMD by December 31, 2015, he is due 2 RMD to be paid to him from the plan by his RBD of April 1, 2016. can someone refer/provide me the section of the Reg. that tells me to use the same account balance in the above scenario?
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