Hello,

A client initiated a direct rollover from their 401k to an IRA on December 14th 2023, but that check wasn’t received by the IRA custodian until January 2, 2024.  The rollover checks were still in the mail on 12/31.  The plan contained both pre-tax and after-tax contributions, the after-tax money was rolled into a ROTH (also recieved by the new custodian on 1/2/24).  If the money was in the plan on 12/31, I believe that after tax balance would have been part of the RMD calculation.  In this case, for the purpose of RMD calculation, would you consider the after tax rollover amount as having been in the plan on 12/31, or in the ROTH IRA on 12/31?

Thanks!