My client failed to take all of the 2023 RMD from his IRA in 2023.  This was corrected in January 2024 by taking the remaining 2023 RMD plus earnings from January 1st through the date of withdrawal. Now the trustee (who was the culprit on the missing RMD)  has sent information to the client showing the correct 2024 RMD but subtracting the makeup 2023 distribution and its earnings to reduce the amount he needs to withdraw for the 2024 RMD. I think they are totally wrong in that calculation.  Am I correct? 

Another Former All Star