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Pet peeve: cites (short for citations). No cites that I'm aware of but any reasonable definition should suffice. How about the first order of business at the first meeting being the establishment of the frequency of future meetings? Such criteria as frequent enough to ensure timely decisions regarding Trustee responsibility along with the criteria for accelerating the frequency in special circumstances sounds about right to me.

It sounds like the incorporated "partners" (a misnomer, actually) participate by virtue of their status as employees of their respective corporations, not as partners of the partnership (because they are NOT partners of the partnership if their corporations are the partners). Therefore, isn't this a plan covering employees of two or more members of an affiliated service group? I have to think that disqualifies you from using the EZ, but I am not sure.

Gateway only has to be provided to anyone who is "benefiting" under 1.410(b)-3. In this case, see (a)(1). So just because someone has satisfied the eligibility requirements, if they receive no employer contributions/forfeitures, they don't receive gateway.

Clients think the darndest things at times.

Unless you take steps to formally terminate the plan you still have a plan, just with zero eligible participants and zero current assets.

With all the important holidays in the middle of April (Emancipation Day, Patriot Day, often Passover and Easter, my birthday, Kareem's birthday, my lifelong friend Tim's birthday, Jayne Mansfield's birthday, the Queen's birthday, etc.), they should make it simple by saying, "File your taxes on or before April 15 (regardless of when the important days are), or file for a filing extension." Done. My friends who are tax preparers would love it. This year the weekend is perfectly positioned for their celebration of the end of tax season, but the stupid extension due to holidays wrecks that idea. The filings could have been done by April 14, but some of their clients are lazy and clueless.