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I looked at this issue maybe 25 years ago. My recollection is that there was no specific guidance at the time but the only thing that made sense was that the successor trustee must file but the former trustee shouldn't file (otherwise you would have redundant filings with nothing to enable the IRS or the owner to reconcile them).

Essentially, you're trying to find out if age does (or does not) supersede service; they are exclusive requirements. You must satisfy a service requirement, and satisfy an age requirement - in any order. Age is not more important than service, so your service prior to an age requirement still counts. Otherwise, if a plan had the most strict requirements no one could be a participant before age 22 (Age 21 + 1 year of service). Vesting should be clarified in the document, but I don't believe you can exclude years "Prior to participation.

To me this is mostly a document question. The document should be able to answer all of your questions. As for the law one doesn't have to recognize servce before 18 for vesting but the plan has to state that. Once again a company can exlude someone from entering the plan before age 21-- once again the plan has to say that. My understanding has always been if someone is hired when 18 (working full-time) and the plan says one enters when age 21 and 1 year of service they would enter the first entry date after turning 21. This is because they meet the definition as stated in the plan. They have a year of service and are now 21. I don't think you need a cite you just need the document and read the provisions in the plainest meaning of the words.