RMD applicable balance for terminee prior to contribution deposit

[Guest crosseyetester]

A participant over 70 1/2 in a MP plan has terminated. It is a 9/30 plan year but we have the account balance as of 12/31/06. The 9/30 contribution has not yet been deposited. I know that in general, we do not have to accrue the contribution in to the balance for the calculation, however, for a terminated participant, should it be accrued in? Otherwise, when the contribution is deposited at some point this year, that amount will be rolled over in full.