Restating document - Sole Proprietor is deceased

[Guest taj32z]

I have a plan where the Sole Proprietor died. I am restating the document for GUST & EGTRRA. Who can sign the document as the "Employer"?

Thanks.

[Guest Patrick Foley]

The sole proprietor's executor should have the authority, as part of winding up the decedent's affairs. If the decedent has beneficiaries other than his/her spouse, so there's no rollover opportunity, the continued maintenance of the plan to prevent forced distributions can be a problem. But for the GUST restatement, since it's retroactive, the executor's authority ought to suffice.