What happens if the individual fails to take the RMD by the required deadline?

If an account owner fails to withdraw an RMD, withdraw the total amount of the RMD, or remove the RMD by the required deadline, the amount not withdrawn is taxed at a rate of 50%. The retirement account owner must file Form 5329, Additional Taxes on Qualified Plans (Including IRAs) and Other Tax-Favored Accounts, with their individual federal tax return for the year in which they did not take the total RMD amount.

Your CPA should be able to help you with this.