Late Payment Following Death of Service Provider

[kgr12]

I'd appreciate input on the following two issues:

1. In determining whether the payment of deferred compensation on account of a service provider's death is late, which of the following taxable years is the correct point of reference: (a) the service provider's taxable year; (b) the estate's taxable year, which begins on the date of death; or © the designated beneficiary's taxable year?

2. If the payment is late, and assuming that the service provider was an insider up until death and that the designated beneficiary was a non-insider, for purposes of correction under Notice 2008-113, are you still subject to correction under the "insider" rules or, because the service provider was no longer able to influence the payment date can you correct under the "non-insider" rules?

Thanks.