1096, 945 death

[ESOP Guy]

We have a Keogh. The person sponsoring the Keogh was 70.5 in 2010. The RMD was paid to him and tax was withheld. Shortly after that this person died. Who signs the 1096 and 945 that needs to be filed?

Does anyone have a link or can give me direction to where they found this answer?

Thanks

[Bird]

The successor trustee. If you don't have one, then a new trustee should be named, perhaps the executor of the estate would have that authority as the effective plan sponsor if the business and plan are being wound down, or if the business is being continued as a new entity and the new entity is taking over the plan sponsorship, then the owner(s) of the new business would have that authority.