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hi folks Jason here with the law firm of Webb and Morton thank you for stopping by the video today today Im going to talk about required minimum distributions or RMDs specifically Im going to talk about the penalty regime associated with not taking your arm DS in a timely manner and how to successfully request a penalty abatement the penalty regime is fairly stiff its 50% of the RMD that you were supposed to take so by example if you were supposed to take a $15,000 RD the penalty associated with not doing so would be $7,500 it can be for multiple years as well so you can see how these things can add up to things Im going to talk to you about one is how to prepare your waiver requests correctly from a procedural perspective and also secondly talk to you about my ideas about how best to prepare your explanations letter how best to put together your narrative and well get to both of those today as a quick aside I am going to talk about throughout our video series Im going to talk a