diff --git a/.rubocop_todo.yml b/.rubocop_todo.yml
index 0fb5144f..409202a6 100644
--- a/.rubocop_todo.yml
+++ b/.rubocop_todo.yml
@@ -29,10 +29,6 @@ RSpec/HooksBeforeExamples:
     - spec/paper_trail/request_spec.rb
     - spec/paper_trail_spec.rb
 
-RSpec/ImplicitSubject:
-  Exclude:
-    - spec/paper_trail/events/base_spec.rb
-
 RSpec/InstanceVariable:
   Exclude:
     - spec/paper_trail/associations/belongs_to_spec.rb
diff --git a/spec/paper_trail/events/base_spec.rb b/spec/paper_trail/events/base_spec.rb
index b4f86a6b..13e1cdbe 100644
--- a/spec/paper_trail/events/base_spec.rb
+++ b/spec/paper_trail/events/base_spec.rb
@@ -50,13 +50,12 @@ module PaperTrail
       end
 
       describe "#nonskipped_attributes_before_change", versioning: true do
-        subject { event.send(:nonskipped_attributes_before_change, false) }
-
-        let(:event) { PaperTrail::Events::Base.new(skipper, false) }
-        let(:skipper) { Skipper.create!(another_timestamp: Time.now) }
-
-        it do
-          is_expected.not_to have_key("another_timestamp")
+        it "returns a hash lacking the skipped attribute" do
+          # Skipper has_paper_trail(..., skip: [:another_timestamp])
+          skipper = Skipper.create!(another_timestamp: Time.now)
+          event = PaperTrail::Events::Base.new(skipper, false)
+          attributes = event.send(:nonskipped_attributes_before_change, false)
+          expect(attributes).not_to have_key("another_timestamp")
         end
       end
     end