Or life coping skills education for those who think a hare-brained idea from Congress is always a good deal.  I don't have any clients needing this form either, although my practice trends geriatric these days and they were more likely to accept the "no RMD" benefit.  That was the whole point, wasn't it?  "Tax collections are going to suffer if people don't take RMD's, so let's dangle a carrot to see if we can entice early distributions from some of the short-sighted."