Client is an inherited ira trust
Trust failed to make RMD but made up for it within 3 months after year. The delay in the issuance of the rmd was due to the fact that the administrator of the trust had serious health issues, so that there was reason for late payment to avoid penalties. Does the trust or the individual beneficiary file the form 5329 to report omission of rmd in the year required and the reasons for the delay
