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Yeah, I think it's obvious as the Plan Document is THE primary document governing operation of the plan. Everything else is supporting, but could be useful to a participant and so included.

RBD was 4/1/2021 and first distribution calendar year was 2020 (but RMD waived), second distribution calendar year is 2021 with 12/31 due date, that didn't change.

Basically just splitting the census into the top 1/3 and bottom 2/3 instead of HCE/NHCE.

If they're getting a 2021 1099-R for the as-yet uncashed check I wouldn't consider to count them as 1/1/22 participants. My innate sense of consistency, more than anything else.

Do it now and plead for a waiver?

Our SPD says: (I think the bolded means adoption agreement and underlying plan document.) 1. Examine, without charge, at the plan administrator's office all documents governing the plan and a copy of the latest annual report filed by the plan with the U.S. Department of Labor. 2. Obtain copies of all plan documents and other plan information upon written request to the plan administrator (the administrator may make a reasonable charge for the copies). 3. Receive a summary of the plan's annual financial report. The plan administrator is required by law to furnish each participant with a copy of this summary annual report. 4. Obtain a statement telling you whether you have a right to receive a benefit at normal retirement age and if so, what your benefits would be at normal retirement age if you stop working under the plan now. If you do not have a right to a benefit, the statement will tell you how many more years you have to work to get a right to a benefit. This statement must be requested in writing and is not required to be given more than once a year. The plan must provide the statement free of charge.

It may not be "needed" but it is recommended and might eventually come back to bite you if not done. e.g. husband and wife plan; just throw money in a pot...years later, who is entitled to what? Ditto for different sources - it might make a difference how much is employee 401(k) vs. employer later on (of course definitely if there is Roth money commingled). That said, I do not believe the work and fees are comparable to a plan with employees.

Still have money in the trust so you have to file for 2022. In the future, I recommend using cashiers checks or a pay service (like Penchecks or Millennium Trust, etc)

Yes, can roll out to inherited IRA, which can be Roth. If that rule applies to inherited IRAs in general (I don't deal with IRAs) then yes, I think he has that limitation.

Yes and yes, these ERISA rights must be listed in the SPD. I cut and pasted the applicable language from one of ours: Obtain, upon written request to the Plan Administrator, copies of documents governing the operation of the Plan, including insurance contracts and collective bargaining agreements, and copies of the latest annual report (Form 5500 Series) and updated summary plan description. The Plan Administrator may make a reasonable charge for the copies.

I luckily started the year after the 1/3 2/3 test went away. I guess it was the precursor to the ADP test but I never had to do one. Anyone know what it was?

The underutilized amount is equal to zero since they were not eligible for the plan before, so the catch-up is limited to that, which is zero. Now 2021 is over. If they entered in 2021 and no allocation was done for 2021, then they have an underutilized amount now equal to $19,500 which can be used now. Also, read the 3-year language carefully, my understanding is that the year they reach normal retirement age is not a year that can provide a catch-up, it’s the 3 years prior to the year they reach normal retirement, but check the document.

From the 2021 Instructions (page 2) A one-participant plan means a retirement plan (that is, a defined benefit pension plan or a defined contribution profit-sharing or money purchase pension plan), other than an Employee Stock Ownership Plan (ESOP), which: 1. Covers only you (or you and your spouse) and you (or you and your spouse) own the entire business (which may be incorporated or unincorporated); or 2. Covers only one or more partners (or partners and their spouses) in a business partnership (treating 2% shareholder of an S corporation, as defined in IRC §1372(b), as a partner); and 3. Does not provide benefits for anyone except you (or you and your spouse) or one or more partners (or partners and their spouses).

My understanding is that if it's NOT a C-Corp, you can do the EZ.