70 1/2 distributions with after tax money

[Guest willlouty]

Should voluntary after-tax money be considered when calculating a 70 1/2 minimum distribution? If so, should earnings and contributions be considered or should contributions be excluded from the calculation?

[MGB]

Yes, the entire account balance is used. Each distribution must have a pro rata portion of after-tax basis and taxable portions.

[Guest willlouty]

In the past I have excluded the after-tax contribution amount from the minimum distribution calculation by lowering the participants total account balance by the contribution amount. So I should include the total account balance in the calculation regardless of money type?