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A doctor, who recently passes, adopted a 412(e)(3) Plan in 2014, funded the first year, but not the three years following, as such he froze the plan in 2018. Note: we urged him to freeze the plan, in 2016 when he didn't fund the 2015 benefits. He didn't want to, he stated he wanted to fund the plan, after three years of not funding, he finally allowed us to freeze the plan in 2018. After that he was ill and could no longer fund the plan. We were going to terminate our services if we could convince him to fund the plan, but he since passed away on May 30, 2019. The brother of the deceased owner, is trying to keep the business open and ownership transferred to his name, but he refuses to fund the plan. Has anyone dealt with a plan that is not covered by PBGC, not fully funded and the sole owner/trustee has passed? Can we force the business to fund the plan? Can we go to his estate get the plan funded? Can we just pay out the NHCEs with the funded assets? Any help would be greatly appreciated. Thank you.