In February 2017, Jane decided to roll over the $150,000 that she withdrew from the IRA in December 2016.
Jane's RMD must be refigured by including this $150,000 in the FMV, resulting in a RMD difference of $6,073 ($8,907 - $2,024).
Have you changed jobs and left your old 401(k) with your previous employer?
Have you opened IRAs each year at a different bank shopping around for better IRA CD rates?
Each RMD must be withdrawn from its respective account.