Inherited IRA – Non Spouse Beneficiary

IRA owner died in 2015, had taken his RMD for the year
Non spouse bene must take his first distribution by 12/31/16 (Year after death)
What value is used for that distribution? 12/31/14 value or 12/31/15 value?



12/31/2015 value for 2016 beneficiary RMD.



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