rbynaker
Level 14

I've never had any problems with the abatement after-the-fact.  Catch up on all of the missed RMDs and have a process in place to take them going forward, attach a note to that effect and use Form 5329 Part IX to request the waiver.  See instructions in the last page of the instructions:

https://www.irs.gov/pub/irs-pdf/i5329.pdf