You may take an in-kind required minimum distribution (RMD) by having the IRA distribute stock to your taxable (non-IRA) account. The value of the stock on the date of the distribution determines the amount distributed to you for RMD purposes. Because of this, the basis in this stock in your taxable account becomes the amount reported for RMD purposes.
A retirement plan that pays benefits based on contributions to individual accounts, plus accumulated earnings. Contributions are generally based on a percentage of salary or earned income.