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https://www.efast.dol.gov/5500search/ The interface is much better and there is a new feature to allow filtering by all sorts of criteria.

A QDRO does not order a payment to a participant. A qualified domestic relations order “creates or recognizes the existence of an alternate payee’s right to, or assigns to an alternate payee the right to, receive all or a portion of the benefits payable with respect to a participant under a plan[.]” ERISA § 206(d)(3)(B)(i)(I). Likewise, ERISA § 206(d)(3)(C)(ii) refers to “the amount or percentage of the participant’s benefits to be paid by the plan to each such alternate payee[.]” Whatever is not assigned to the alternate payee is the participant’s portion of the participant’s benefit, and remains governed by the plan’s terms. Even without the attempted convoluted provisions, one might justifiably be grumpy about an order that purports to state its command only by incorporating a marital-settlement agreement. An order that merely describes what the divorcing parties agree between them (even if it says, in passive voice, what the alternate payee “shall receive”) is not the same thing as a court’s command that a specified person do (or refrain from doing) a specified thing. Under the statute’s definition of a QDRO, an order can be a QDRO only if the order “clearly specifies” the amount the plan must pay the alternate payee. ERISA § 206(d)(3)(C)(ii). Once an administrator decides to deny that a submitted order is a QDRO, a good denial letter explains all potential grounds for denying QDRO treatment. The order RatherBeGolfing describes might have more defects. Among them: Even if the plan’s administrator were to interpret the order as commanding the plan’s payment only to the alternate payee, doing so when the administrator has some reason to know the alternate payee might have some duty or obligation to pay over some amount to the participant could allow the participant to get indirectly a benefit the plan does not provide. A QDRO “does not require a plan to provide any type or form of benefit, or any option, not otherwise provided under the plan[.]” ERISA § 206(d)(3)(D)(i). http://uscode.house.gov/view.xhtml?req=(title:29%20section:1056%20edition:prelim)%20OR%20(granuleid:USC-prelim-title29-section1056)&f=treesort&edition=prelim&num=0&jumpTo=true

If he is "paid from the financial firm he works for" then he is in fact in business and is, presumably, a sole proprietor, whether he has a business name or not. He should (must) be getting a 1099-Misc from the firm. John Doe is both an individual and a sole proprietor - part of being a sole prop is that the business is indistinguishable from the individual, at least for liability - and can establish a plan as a sole proprietor. (But if he wants to have a plan he must get a tax id number, otherwise he does not need one.)

Yes, because of IRC §1563(a)(1). IRC §1563(b) does not apply.

Under 1.401(k)-1(d)(4)(i), you can not make distributions from a 401(k) plan upon plan termination if the employer sponsors another defined contribution plan at any time within the 12 months after the distributions from the plan are complete. This is sometimes known as the successor plan rule. Because this was a stock purchase, the purchaser is now the sponsor of both plans, so they could not terminate one while continuing to maintain the other. They either have to maintain both indefinitely, or merge one into the other.

May be theoretical at this late point, but what do you have that says a Plan even exists at this time? If they've never made a contribution to the CB, then there's no trust, and no qualified plan. Under the old rules, a last minute plan was impossible because you couldn't open an account and make a deposit in time for the trust to exist as of 12/31. Regardless of what you told the participants, SPD, statement (remember, all statements are just estimates until benefits are actually to be paid), etc; the Plan hadn't been properly established and couldn't be effective for that year. If zero contributions were made, then same situation. Rescind any filings, amend for any deductions that were claimed/anticipated, and keep beating that drum until people leave you alone.