Long story but short version is that I did online distribution from IRA well before midnight 31-Dec-2021. The funds left the account AND were in my possession in my brokerage acct immediately as cash. I believe the IRS rule is clear that the day funds leave is the day for tax purposes (whether for RMD, tax-year income, 60-day rollovers, etc.).
Brokerage has an internal rule that after 4pm, everything goes to the next business day and refuses to issue 2021 1099-R (even though reps cite the IRS rule correctly--I relied on that).
My written demands they provide the time that funds left the account gets bogus response, completely evading the question (they know the rule and cannot defend!).
One cannot see the actual day/time funds moved once things process/settle. Statements also fail to show correct date.
In any case, I'm hoping for guidance on form 4852 as noted in original post.
