Life Insurance and RMD

[KateSmithPA]

I'm afraid this is a stupid question, but I will ask, anyway.

When calculating a required minimum distribution, is the cash value of a life insurance policy which is part of the participant's account added to the investment balance for the calculation?

Thank you.

[Belgarath]

No, it isn't a stupid question, and yes, you would include it.

[WhatsESUP]

Great question!

Is there any IRS publication or reference that I can use to confirm that the cash value should be included in the RMD calculation?

[Bird]

I think it's one of those questions that needs to be asked inversely:  "Is there any IRS publication or reference that I can use to confirm that the cash value should NOT [my emphasis] be included in the RMD calculation?"

The answer is "no."  Can't think of any reason at all to exclude that.