So I was taught in order to get the penalty waived on a missed RMD, you need to correct the mistake and take the distribution AND make sure you have a plan in place so that it doesnt get missed again in order to get the penalty waived....an experienced EA has informed me that this isnt the case, you DON'T need to take that missed distribution at all. 

I find this hard to believe that you can waive the penalty and pay no tax on that missed distribution at all.

And no, I dont wanna look it up, ..its so rare that an RMD is missed by my clients, Im just curious if Im the only one misinformed or not....anyone know off the top of their head?