I have a new client with an IRA from 2008 when his mother passed away, he was told that he did not need to take RMD's until he was 18 which was last year, although they still didn't take one for some reason.  His CFP has told him that the audit look back only 3 years so he should only take that amount.  I can't find anything on the audit information so that is question one.  Second question is, is there any limit to the number of 5329's they want if I need to do all years?  Thanks!