Receivable Contributions & RMD

[metsfan026]

I tried to find this, but couldn't seem to.  If an owner is RMD eligible, actively working and receiving a Profit Sharing contribution for his 12/31 balance do you use:

1) The Investment Balance
2) The Investment Balance + any Receivable contributions made after the close of the year

I just wanted to be 100% sure, as I'm started to confuse myself.

Thanks everyone!

[Peter Gulia]

If the documents governing the plan provide no more than is needed to meet § 401(a)(9):

“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, may be excluded.”

26 C.F.R. § 1.401(a)(9)-5(b)(2)(i) https://www.ecfr.gov/current/title-26/part-1/section-1.401(a)(9)-5#p-1.401(a)(9)-5(b)(2)(i).

[metsfan026]

9 minutes ago, Peter Gulia said:

If the documents governing the plan provide no more than is needed to meet § 401(a)(9):

“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, may be excluded.”

26 C.F.R. § 1.401(a)(9)-5(b)(2)(i) https://www.ecfr.gov/current/title-26/part-1/section-1.4Tha01(a)(9)-5#p-1.401(a)(9)-5(b)(2)(i).

Thank you!  I thought we didn't have to include it, but then I started second guessing myself.

Very much appreciated