Your 2027 RMD Is Locked In by Your Account Balance on December 31, 2026. If the Market Falls 15% in January You Still Owe the Larger Number, and Retirees Who Expect a Drop Take the Withdrawal in Shares Instead of Cash
Quick Read Your IRA balance on December 31 permanently locks in next year’s RMD, so even a January 15% drop still leaves you owing the larger amount. A $1 million IRA at 75 forces a $40,650 RMD even after a drop to $850,000, costing an extra $1,341 in federal taxes. Taking RMDs in shares instead








