401kFun

If a US-based employer (with existing 401k plan) establishes a wholly owned subsidiary in Puerto Rico is there a requirement they either a) must setup a PR plan for those employees or b) if they do, is there a requirement to offer same match, PS, etc provisions. Thank you

To what extent should the plan sponsor press a participant, in this situation, to return match $$ which should have been forfeited as a result of the ROE, but were not because he rolled assets out prior to the completion of corrective action?