I am currently taking MRD's from my IRA.
I currently hold Berkshire Hathaway B shares in both My IRA and Brokerage Brokerage accounts with Fidelity.

I made my 2005 MRD in Jan of 2005 by transfering BRKB shares for value of approx $25K to Brokerage account. No commissions required and share cost basis is the value at date of transfer. Taxes not withheld at time of transfer and I file quarterly estimated payments.
I plan to do this again in Jan 2006 for approx $30K of 2006 MRD.

My thought process was and is that I plan to hold the shares long term and this way I could take advantage of any Capital gain if sold later at a 15% rate, and could also take losses if that were the situation. I don't see the advantage of waiting until late in the 2006 tax year to make this transfer. If I were not looking at the BRKB shares I would wait until late in the year. That is, if I were selling or transfering Mutual Fund shares to make the MRD I would wait to take advantage of compounding.

Am I missing something? Thanks for any thoughts.
Senior Citizen.