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I disagree with this. If it's an asset purchase, the seller will continue on and can maintain their plan with no impact on the buyer's plan (old or new) whatsoever.

A SIMPLE IRA has to be the exclusive plan for the employer (which equals both entities), so I don’t see any of these examples working.

Our actuary provides an Excel spreadsheet with the factors (which takes them about 5 minutes) and we import the factors into the report writer that applies them to the participant's account balance when it generates the disclosures.

@Bill Presson you are correct... my bad... should not have said asset purchase.

For the plans I was referring to where I am doing the LTI disclosures outside of Relius, I found a way to export all of the amounts that I needed into an Excel spreadsheet. I was never able to automate the calculation (nor did I need to because I could pull them from Relius).

I can’t envision a circumstance where an RMD isn’t required.

The answer to the question about how are people handling address changes will vary from plan to plan, recordkeeper to recordkeeper, TPA to TPA... Addresses should be treated a Personally Identifiable Information (PII) and subject to the same data security methods applicable to of PII. At a high level, there should be a clear policy for managing PII shared across all partied involved in plan administration, and a clear delineation of steps each party will take for handling PII, and a clear assignment of accountability for any breaches that expose PII. If the plan is audited, how PII is managed should be part of an independent auditor's review of privacy and cybersecurity practices. With respect to addresses it, handling address changes for participants who have long since been terminated from employment with the plan sponsor are the most challenging. In this instance, the recordkeeper is more likely to have more recent interaction with the participant than the former employer. This suggests that an approach like @RatherBeGolfing described is appropriate to protect the plan.

RatherBeGolfing, thank you for the information about identifying a distributee. For a participant’s, beneficiary’s, or alternate payee’s address change that would be instructed by a person other than the plan’s administrator, what identity controls does a service provider use to find that the change is requested by the individual whose address would be changed? Is it only about entry to the recordkeeper’s or third-party administrator’s computer system? Or are there other steps? If an individual seeks an address change by paper rather than in a computer system, what steps?

It's scary how many plans don't do this. We also require photo ID, verify bank account ownership for ACH, and more. People are sometimes unhappy with all the hoops we make them jump through, but most accept that we are trying to protect them as much as we are protecting ourselves.

Every plan I’ve seen turns off distributions for a period after an address change. An ERISA rule allows a plan’s administrator to treat this as not a blackout if the plan’s regular restriction had been disclosed to possibly affected participants, beneficiaries, and alternate payees. 29 C.F.R. § 2520.101-3(d)(1)(ii)(B) https://www.ecfr.gov/current/title-29/part-2520/section-2520.101-3#p-2520.101-3(d)(1)(ii)(B). This is not advice to anyone.