Owner/spouse plan - trustees (1 or both)

Owner only plan's spouse has terminated employment so is now a terminated vested participant.

Is it common in this situation to remove the spouse as the second trustee on the plan?

I think it depends on the individual situation. If they have a good relationship and aren't planning a divorce it can be handy to have both as Trustee in case one dies to be able to act on behalf of the Plan.

Agree with Lou S. -- another situation is a spouse who becomes mentally incompetent. The competent spouse can continue to act.

Might be important to ensure that the terms of the trust document allow either trustee to act without the involvement of the other.

Agree with Dave and Lou S.