RMD Penalty Abatement

Does anyone know how to request that the IRS abate the now 10% penalty tax on a missed RMD for 2023? I know no one knows if they will abate now that they have reduced it but I still think that the same logic of "don't stick it to an octogenarian living off of social security for a silly mistake" should still rule the day...  Regardless I'm going to give it a shot but curious if anyone knows how it is done!

As far as I know, it's the same as it's ever been...file Form 5329.

See https://www.irs.gov/retirement-plans/retirement-plan-and-ira-required-minimum-distributions-faqs questions 8 & 9.

Very short version: the individual files a 5329 and attaches an explanation.

In the “old” days, greater than 20 years ago, we were successful with a number of reasonable cause statements including sickness or illness, negligence of a prior service provider and other reasons. Have not done this in a long time.

We had unlocated participants who were not aware they had benefits--immediate eligibility, immediate vesting, no participant contributions, short service.  When we located the participants we provided an explanation on our letterhead to atatched to the 5329 and none of them were assessed the penalty as far as I know.