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While I agree with Jpod that it is a bit of an administrative fiction in such a situation, I'd put it a little more strongly than "it couldn't hurt." I would absolutely recommend that there is a deferral election in place before writing a check, etc. The requirements of 1.401(k)-1(a)(6), which also refer you back to 1.401(k)-1(a)(3), are such that you may have a difficult fight with an IRS auditor if there isn't an actual "election" in place. If there isn't, then of course as Jpod suggests, you would have to make your case, but it is so easy to avoid trouble by putting an election in place prior to any contribution that I can't see a valid reason for not doing so.

Plan Administrator is most likely the company so if the company no longer exists then there's nobody to file the return and more importantly nobody to pay your fee to prepare it. Forget about it and move on to other paying clients.

Well, a PD allocation automatically satisfies the testing doesn't it? So, just have a general tested PS int he document and allocate as with PD and be done with it. No?