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Whatever you do, the world is not going to shift on its axis because of it. Document it and move on.

My suggestion is to start here: https://www.pensionrights.org/forms/contact-us They will get you to the right people to talk to.

Nothing in ERISA’s title I requires a plan to include a provision for recognizing a disclaimer. In my experience, the IRS’s tax-qualification reviewers express no objection to a document’s detailed provisions for recognizing a beneficiary’s disclaimer and setting conditions on a disclaimer the plan’s administrator will follow. An IRS-preapproved document might lack those provisions. It is unclear whether one could add those provisions without defeating a user’s anticipated reliance on the Internal Revenue Service opinion letter on the preapproved document. A plan’s administrator must obey the plan’s governing document. ERISA § 404(a)(1)(D). Although a document might grant the administrator some power to interpret the document, it is a power to interpret ambiguous provisions, not to rewrite the document. An administrator might disobey the plan’s governing document, perhaps considering that the disclaimant is unlikely to sue on the fiduciary’s breach. If an administrator allows a disclaimer, the administrator might recognize only a document that meets conditions under Internal Revenue Code § 2518. Although that section is in an Internal Revenue Code chapter about gift tax, the Treasury department treats a disclaimer that meets the § 2518 conditions as also effective to remove the refused property from the disclaimant’s income for Federal income tax purposes. Without that, a payer might face difficult questions about whether to tax-report a distribution paid to someone else as a distribution to the disclaimant. The logic path above assumes neither A nor B is (or is deemed) a surviving spouse.

Yup, we don't have a set in stone answer for this either. We recently had one, very small, and I think it just got thrown into other income, but I'm not certain about that.

I think you can disclaim. You might want to look at code 2518 and reg thereunder for the how someone goes about disclaiming a benefit because I think there are some written hoops and timing requirements that need to be satisfied for the disclaimer to be legally effective and the one disclaiming can't direct where the benefit goes, there are some rules about that as well. I think there is also a lengthy examples section that may or may not have one on point with your situation.

Also https://www.employeelocator.com/

This sounds familiar (crazy talk from the janitor who answered the phone at the IRS). I can tell you what I would do - start filing under the correct number and reference the old number where it asks.

Agree that the facts matter. My concern is that what right questions do I need to ask. All of you provided some guidance and will check with the prospect. Thank you all.