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The ERISA Plan Administrator (who is probably the Plan Sponsor in a small plan) is responsible for making the RMDs. While the potential excise tax is on the Plan Participant, failure to comply with §401(a)(9) is a Plan Qualification issue so get the checks issued and sent. Last time I checked the R sands for Required and participant consent is not required. If she just retired or turned 72 and this is her first RMD you have until 4/1/2023 to get it done. If it's an on going thing you have until 12/31/2022.

They're great to include in the testing with an allocation/accrual rate of infinity. Hard to fail with that kind of math!

I've seen it used for real estate agents and for liability attorneys. In both situations, they were making about $100k every year, but every third year or so, they would make $500k, so the increased pay credits were set for above $150k, if I remember correctly. Obviously limited to max comp for the year.

Yes. Combined plan testing is done under the "permissive aggregation" rules which allow plans to be tested together under certain circumstances if they would not otherwise pass testing. If the plans pass coverage and nondiscrimination on their own, they do not have to be tested together. If you aggregate for coverage or nondiscrimination, though, you have to aggregate for both. This is different from top heavy, which has a "required aggregation group" that includes all plans which cover a key employee. So it would be possible for the two plans to be tested separately for coverage and nondiscrimination but still be part of the same top heavy aggregation group.

It will depend on the allocation formulas in the cash balance plan. If they're a "safe harbor" methodology (as opposed to different groups getting different amounts) in each plan then a straightforward 410(b) test should suffice. Of course they might WANT separate CB formulas, which could then lead to preferring to making employer contributions to the 401(k) after all.