Bill_M

I believe the the two entities would fall under the controlled group rules. Thus, service at the Sole Proprietorship would count towards meeting the requirements at the S-corp's SEP plan.

the question which has not been asked or answer is "was he employed at the time of his death?" The question infers he was empoyed by calling him a participant. But I would want clarification rather than relying on semantics. If he was not an employee, when did he retire? was he a 5% or more owner? If an RMD was due for 2018 because he retired in 2017, it must be taken out before the rollover. If the RMD rolls to her IRA, it could be treated as a contribution. if she is not eligible to contribute, or the RMD exceeds her contribution limit, she would have an excess contribution.