Just a thought.  Could you use the "Loss of Income-Producing Property" life event?  I believe the intent of Congress to grant the choice in RMD this year was the volatility in the stock market.  This would be beyond the taxpayers control.  In my experience, if the SS-44 is documented properly to show that the income has been or will be reduced in the current or upcoming year, the SSA will reduce the IRMAA.  It works best if the client makes an appointment with the local SSA office.  Don't know if they are having face-to-face meetings now but maybe they can work with someone local.