Required Minimum Distributions

[thepensionmaven]

I have heard two opposing opinions.

When calculating an RMD, is the accrued contribution added to the 12/31 of the previous year's account value?

[RatherBeGolfing]

Both methods are allowed.  See §1.401(a)(9)-5, Q&A-3(b) (2002 regulations)

Note that the 1987 and 2001 regulations required the inclusion of amounts attributable to a plan year but deposited after December 31. 

For more detail see EOB Ch 6, Section IV, Part D, 2.c.