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You'll probably need an attorney to answer these questions. My guess is the IRS would come for the retired owners who were the Plan Sponsor. What claims they may or may not have against the TPA, I won't speculate.

The only way they could be excluded is if the plan had the provision for and they signed an irrevocable election not to participate in the employer's qualified plans before becoming eligible to participate. Such is a very rare occurrence and this does not exclude electing employees from coverage and nondiscrimination testing populations. Note this is NOT the same as declining to make salary reduction contributions.

It's part of his balance right? Of course it's included in the calculation.

If you're referring to the 402(f) special tax notice, I would direct you to the model 402(f) notice contained in Notice 2020-62. Regarding loan offsets, it provides the following: You might also be interested in sections II.B and III of Notice 2018-74, which discusses the changes that were made to the model notice with respect to QPLOs.

I believe the short and technical answer is yes. Whether it is possible in practice to comply with the notice requirements is up for debate, but I guess you could say that about a lot of pension stuff.

I don't know how you do it administratively (system-wise that is) because in our world TH mins get built into PS but yeah, I think you could say "no PS this year" and then just have the TH as a stand-alone...on a different schedule with vesting over time - of course that should be in the document already.

They must get the contribution. Isn't there a cash, or cash-equivalent fund in there somewhere? If not, maybe the Trustee should think about adding one.

Not if you are requiring 2 years eligibility. ***edited to add that my brain wasn't registering the 401(k) part and this was a silly answer***

BG5150, I would add that of course the disclaimer is the responsibility of the person who is doing the disclaimer and his/her counsel. A lot of widows and widowers don't, of course, usually have counsel, but a business owner who is dealing with the estate of his or her spouse likely does, so if it were me I would make sure that that counsel drafts the appropriate document(s) and takes responsibility for requirements' being met and advising on what the outcome of the disclaimer will be.