RMD change to calculation method

For a trustee-directed plan, we have historically calculated the RMDs once we've accrued the contribution. The participants ending balance at 12/31/2021 would be equal to the actual investment balance plus their contribution receivable.  The participant wants his RMD in January before we know the accrued contribution amount. Can we modify our methodology and calculate the RMD based on just the value of the investments going forward?  We don't have the accrued contribution amount available in January.

Thank you!

Somewhere buried in the regs it says you can calc it on a cash basis (in many more words than that).  I don't recall anything about having to be consistent so I'd say you could change.

Thank you!  We are going with the interpretation that because you are allowed to disregard a contribution receivable, you are permitted to change the calculation method from one year to the next.  

I did not check but can you change from one year to another on how to calculate the balance? Seems to be inconsistent, at least to me. Just curious.

I agree that, one can do either cash or accrual but does it have to be consistently?