Is missed RMD a benefit due but not paid that should be reported

[jkharvey]

F5500SF Part V line 10(f) --- Has the plan failed to provide any benefit when due under the plan?

does this include missed RMD payments?

[Andy the Actuary]

Sounds as if answer depends upon what Plan says regarding RMDs. But, in general, sounds like "Yes" should be checked, and then you should sit by the phone waiting for a call from your friendly IRS auditor. The same question appears on Schedule H for larger plans. It may be of value to determine what the auditor's procedural manual requires, though the sense is most auditors would not test this condition.