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PBI has worked well for us. They can almost always tell you the participant's current address and they even have a "relative search" function that is helpful if the person is deceased.

Some retirement plans’ fiduciaries prefer to integrate searches with the service provider one selects for default rollovers to Individual Retirement Accounts. If the plan lacks such a service provider, consider looking first to service providers that advertise with BenefitsLink.

Very important to keep people updated about this even to this day. Some accountants/advisors still don't know the correct answer to this. There is an article from NAPA that outlines it all pretty well Case of the Week: Required Minimum Distributions and More Than 5% Owners | National Association of Plan Advisors (napa-net.org)

The executor should generally be able to handle the affairs for a sole proprietor (the business owner and decedent are one and the same). If it's a corporation and there are no other officers then likewise, the executor should be able to stand in where the owner did previously.

However, money is fungible, so if the individual is eligible to contribute to a Roth IRA, the net distribution $$ can be used to fund the Roth IRA. Not a rollover.

No

It's right in the regulations, A-11 (ii) Option for different section 204(h) notices. If a section 204(h) amendment affects different classes of applicable individuals differently, the plan administrator may provide to differently affected classes of applicable individuals a section 204(h) notice appropriate to those individuals. Such section 204(h) notice may omit information that does not apply to the applicable individuals to whom it is furnished, but must identify the class or classes of applicable individuals to whom it is provided.

401(a)(9)© defines RBD. And since 416 defines ownership including the 318 attribution rules, as you have referenced, then the parents are 5% owners. So, they have to take RMD's even though they are still working. © Required beginning date.— For purposes of this paragraph— (i) In general.— The term “required beginning date” means April 1 of the calendar year following the later of— (I) the calendar year in which the employee attains age 701/2, or (II) the calendar year in which the employee retires. (ii) Exception.— Subclause (II) of clause (i) shall not apply— (I) except as provided in section 409 (d), in the case of an employee who is a 5-percent owner (as defined in section 416) with respect to the plan year ending in the calendar year in which the employee attains age 701/2, or (II) for purposes of section 408 (a)(6) or (b)(3).