"Known: She missed her RMDs for 2012, 2013, 2014, & 2015."

Remember that RMDs used to kick in at 70.5. I believe 414(h) and still working means taking it at 70.5, but 457 and still working means not required to take from the current employer's plan (still needing to take from other employer plans).

Time to do some research and break some bad news.