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I'll just add that in a case like this, I believe it should be filed as a superseding return rather than an amended return. A superseding return can be filed after the first filing but before the due date (as extended). A superseding return will be considered the first return except for the SOL on assessments and refund claims, which start with the superseded return. It gets more technical, but I think the gist of it is that a superseding return will be treated as the original return, whereas an amended return changes something that was filed in the original return. Im not sure that it makes a big difference in this situation, but a superseding return can change things that an amending return cant.

Not that I'm aware of. There was a provision in the reconciliation bill that I don't believe passed that would have mandated auto ROTH-IRA enrollment with annual escalation for employers with 5+ employees beginning in 2023. Some states, like CA have a mandatory auto IRA enrollment unless you offer a qualified retirement plan. I'm not aware even of a proposed bill had mandatory 401(k), though Secure (that did pass) and Secure 2.0 that has not yet passed both effected or would effect how 401(k) plans will operate going forward.

Still mildly curious if they were "distributed" (as in removed from plan assets) or being carried as defaulted loans, although it's not relevant to the discussion. (If they were distributed with no distributable event I think that is a bigger problem than a few dollars of interest.) If at all possible I try not to argue with auditors or recordkeepers and this is basically an argument between those parties so I am doubly incented to bow out.

I believe you are correct. The only exception I recall is if the employer filed an extension, but then filed before the original due date and didn't use the extension.

Corrective distributions - 8E

Maybe I'm not reading the question the way meant it, but you cant defer compensation you don't have. If you have $20,000 in compensation, you cannot defer more than $20,000 under any scenario. I think that what you are really referring to is whether you can contribute catch-up in excess of the annual additions limit in 415(c), which is the lesser of $61,000 or 100% of compensation for 2022. Catch-up contributions are not considered for annual additions, so it is possible to have total contributions in excess of the annual additions limit, and total contributions in excess of compensation. What your scenario is missing is employer contributions. For example: Does that help?

Generally a participant wouldn't be "forced" to select a particular form of benefit, since whenever a plan is subject to QJSA it also has to offer the participant a QOSA. If they make the QJSA the 100% survivor annuity, then the QOSA would be a 50% survivor annuity. The QOSA can be elected by the participant without spousal consent. 1.411(d)-3(c) provides rules about how and when redundant forms of benefit can be eliminated.