dmertz, Thank you for the info. It was unclear as to whether the 2021 missed RMD was for my wife's first year of obligation, or rather to satisfy her late father's last. Knowing the latter now, I think you're right in that the new rules don't apply to that obligation, so it appears we'll definitely want to take that distribution to correct the error as soon as possible and ask for a tax liability waiver. But, I would do all of this on my wife's (our joint ) 2022 tax return and not by filing an amended 2021 tax return (since we didn't take the RMD in 2021.). Does that sound right?
