RMD and receivable

[cdavis25]

A participant retired in 2013. He was over 70.5. He took his 2013 RMD and rolled over the balance to an IRA. He is now getting a contribution for 2013 in March of 2014, i.e. the 2013 receivable. Does he have an RMD for 2014 to take first before rolling this amount over? If they ignore the receivable for 2013, then his account balance was zero on 12/31/13.

[Peter Gulia]

What does the plan document say about a participant's account - accrual method or cash method?

If the plan does not specify, what has been the plan administrator's regular practice?

[cdavis25]

The Plan document says you may exclude the receivable. They did not exclude it in the 2013 RMD calc, so I am guessing they need to do it the same way here.