"Keogh" plan - Death of sole proprietor

[Lori Friedman]

A sole proprietor is the only participant in a qualified plan. The individual dies, so there's no longer a plan sponsor or administrator. Who can sign the Form 5500-EZ?

NOTE: This isn't an orphan plan; there's a successor trustee. But, the trustee doesn't sign and file Form 5500/Form 5500-EZ.

[WDIK]

Isn't there an individual who is authorized to settle the business affairs of the deceased (such as a spouse, heir or other authorized individual)?

[Lori Friedman]

Yes, the decedent named an executor of his estate. Can this individual sign and file Form 5500-EZ?

[WDIK]

The Form 5500-EZ instructions state that "[t]he plan administrator or employer (owner) must sign and date the Form 5500-EZ." It seems to me that whoever is authorized to act as the plan administrator upon the sole-proprietor's death is also authorized to sign the form.

[Lori Friedman]

Thank you for your help.