Hi there. I am now the power of attorney for my father’s 401K Profit Sharing Plan, which he has an individual. My question is simple. In looking ahead to see his 2012 RMD, since this is the first year that I’m handling his account, I know that all I have to do is look at the balance in the plan as of December 31, 2011 and then based on his age, use the calculator to determine the 2012 RMD. But here’s where there is a little confusion. In February 2012, we made a contribution for his 2011 year. So the contribution didn’t occur until 2012, but for tax purposes, the contribution would be considered a 2011 contribution. So do I have to add this total (which was $22,000) to the balance in the plan as of Dec 31, 2011, or do I just use what in fact was the balance on Dec 31, 2011.

Thanks so much for the help on this question.