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You want to take a look at Section 10.3(e)(2) of IRS Circular 230, which says: "(2) Practice as an enrolled retirement plan agent is limited to representation with respect to issues involving the following programs: Employee Plans Determination Letter program; Employee Plans Compliance Resolution System; and Employee Plans Master and Prototype and Volume Submitter program. In addition, enrolled retirement plan agents are generally permitted to represent taxpayers with respect to IRS forms under the 5300 and 5500 series which are filed by retirement plans and plan sponsors, but not with respect to actuarial forms or schedules." https://www.irs.gov/pub/irs-pdf/pcir230.pdf You should also take a look the opinion in Loving v IRS, No. 13-5061 (Feb. 11, 2014) and Section 10.32 of IRS Circular 230, which says: "Nothing in the regulations in this part may be construed as authorizing persons not members of the bar to practice law." Copy of the Loving opinion is online at https://www.cadc.uscourts.gov/internet/opinions.nsf/B63C3129A4FE761985257C7C00539949/$file/13-5061-1479431.pdf

I agree with Larry. See §1.401(a)(9)-2 A-2(c) "For purposes of section 401(a)(9), a 5-percent owner is an employee who is a 5-percent owner (as defined in section 416) with respect to the plan year ending in the calendar year in which the employee attains age 70 1/2." She turns 70.5 in 2019, she's not a 5% owner in 2019.

I once had an ESOP that only allowed just the union foreman into the ESOP. It can be done. I believe there are issues with making sure the collectively bargaining agreement allows you to do it. But as a matter of retirement law I believe it can be done. The great thing is you don't have to do discrimination and coverage tests often times for the union group.

The remaining money will go to your brother's beneficiary. Hopefully, he completed a beneficiary form. If he didn't the plan has rules to determine who is the beneficiary.