RMD from DC plan

[ombskid]

Does a contribution for the tax year 2014 that is made in 2015 added to the actual 2014 account balance when calculating RMD's?

[Bird]

This thread right here on BL has the IRS regs; below. I think the last sentence in (b) says you can exclude accrued contributions. I'm actually having a hard time grasping the first sentence in (b); I think it means "...allocated to the account balance as of dates in the valuation calendar year [but deposited] after the valuation date." Anyway, I think the regs say you include them, but are permitted to exclude them. (I just explained to a participant a couple of days ago that "they are included." Not untrue...)

§ 1.401(a)(9)-5 Required minimum distributions from defined contribution plans.

Q–3. What is the amount of the account of an employee used for determining the employee's required minimum distribution in the case of an individual account?

A–3. (a) In the case of an individual account, the benefit used in determining the required minimum distribution for a distribution calendar year is the account balance as of the last valuation date in the calendar year immediately preceding that distribution calendar year (valuation calendar year) adjusted in accordance with paragraphs (b) and © of this A–3.

(b) The account balance is increased by the amount of any contributions or forfeitures allocated to the account balance as of dates in the valuation calendar year after the valuation date. For this purpose, contributions that are allocated to the account balance as of dates in the valuation calendar year after the valuation date, but that are not actually made during the valuation calendar year, are permitted to be excluded.