My bank, and I disagree on the amount of my RMD. I am not concerned about any past years as I have always needed more than my RMD to live on, but I do want to have it correct so if I live to a really ripe old age I will not be withdrawing too little.

Born 12/10/1936 Turned 70-1/2 on 6/10/2007 Turned 71 on 12/10/2007

Calculated 2007 RMD based on IRA Balance on 12/31/2006 divided by 26.5 Withdrew this money + in 2007
” 2008 RMD ” ” 12/31/2007 divided by 25.6 Withdrew this money + in 2008
2009 RMD 12/31/2008 divided by 24.7 Withdrew this money + in 2009
2010 RMD 12/31/2009 divided by 23.8 withdrew this money + in 2010
2011 RMD 12/31/2010 divided by 22.9 withdrew this money + in 2011
2012 RMD 12/31/2011 divided by 22.0 to be withdrawn in 2012

As you can see, I say my 2011 RMD divesor is 22.9, my bank says it is 22. So we are a year apart. What is the correct divisor for the year 2011?

Should I have made two withdrawls in 2007?