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It wouldn't surprise me if that investigator didn't know there is a small plan safe harbor deposit timing rule. He/she may have been trained on large plans. In previous disagreements with DOL investigators over deposit timing, it became apparent to me that none of them had actually read the rules. I've never been bashful about politely giving them copies of their own rules (don't forget the preamble) with applicable passages highlighted.

If it's a small plan, I would just smile and continue to use the 7 day safe harbor time frame. The auditor can pound sand. That's pretty much what I told the client. We'll see what the auditor says in writing.

No. You can't have any eligible participants other than owners and spouses to qualify as 1 participant EZ (or 1-part abbreviated SF).

In this case, it is integrated because the Minister is covered under his wife's employer sponsored group health plan. In IRS Notice 2013-54 etc the prohibition is against the reimbursement of premiums related to individual health policies. http://www.irs.gov/pub/irs-drop/n-13-54.pdf See III. GUIDANCE. Question 4 and the sections on Integration Methods.

the math - algebra is correct except for one thing: you can never divide by zero. In this example, x=-1 or 0 hence you can't 'cancel' things out by dividing both sides by either (x + 1) or x because you would be dividing by zero. but I do thank you, I was wondering if and when I would ever be able to work an equation like that into the response. but I could have modified the numbers to be anything 1 = 8, 7 = 3 or whatever. now if I was an actuary then of course it would have been 2 + 2 = "what do you want the answer to be"