Plan has a 8/31/10 year end valuation yearly, for the 2010 rmd which account balance would I use, the 8/31/09 or the most recent 8/31/10?

Thanks

See §1.401(a)(9)-5, Q&A 3

You'd use 8/31/09 adjusted for contributions and distributions through 12/31/09.

Thanks! I was somewhat afraid of that Just found the reg too.. ugh! thanks again.