The client’s inherited Roth IRA was in the process of transferring from one custodian to the other, so his balance in the old account was $0 on 12/31 and the balance on the new account was also $0 on 12/31. He should still need to take an RMD from the account. To calculate his RMD for the account, I expect I can take the number of shares that transferred and use the 12/30 closing price to calculate a balance? If I maintain documentation as to what I did, is that sufficient or is there something else I should do to ensure all the bases are covered? Thank you!