The 60 day notice to terminate is definitely not in the Code. I'm not sure if it came from regs or if it is just something that they put in a publication, but as noted above, the fix for stating a new plan is just not to allow contributions to the SIMPLE. The notice timing doesn't worry me in the least.
Maybe because the thread is in the "401(k) Plans" forum?
This is the sort of thing that happens when those of us with 11 months' worth of brains try to do things in December!
All of the major payroll companies and payroll software providers are developing ACA compliance and 1094-C and 1095-C form preparation programs integrated with their payroll and W-2 preparation programs.
I don't know if anyone is developing free-standing software independent of payroll but since the ACA reporting only applies to 4% of employers I suspect there's not a large enough market to attract substantial interest.
Anyone interested in forming an insurance company to accommodate orphan annuities? I thought we'd call it HHIC. It would offer annuities for the nuisance cases. It would build in appropriate expense margins and for interest and mortality guarantees, but mostly for high profits. HHIC is an acronym for Hold Hostage Insurance Company.