Terminate PS/ESOP Plan

[HarleyBabe]

Have a Terminated PS/ESOP Plan. The ESOP was coverted to cash many years back and was actually terminated prior to the PS being terminated but it's one plan. We've been distributing to participants from the ESOP for a couple years now. The client is trying to wrap it all up now and avoid another years tax form filing.

Because there is QJSA language still in the plan therefore spousal consent it required, I assume I cannot roll to an IRA such as PenChecks for balances over $ 5000. What are the steps I need to take to get these distributions made or rolled for those participants who are not responding?

What notices do I need?

I did the research but honestly, I was overwhelmed so I turn to you.

Thanks.