ACP Failure-Participant died-money in spouse account

Here are the facts:

Owner/participant retires 12/31/2021, dies shortly after.  
Plan fails the ACP portion of testing.  Owner is due a "refund".  Money has been moved to a spouse's account as beneficiary.  The transaction was treated as a "funds on deposit" and transferred to the spouse.  No 1099R was generated.

Question:  since the money has been moved, we need to make the distribution, whose ss# should the distribution be taxed under?  Also, since the "transfer" took place in Feb 2022, would the plan be considered to have been timely corrected? 

On 10/12/2022 at 6:40 PM, justatester said:

whose ss# should the distribution be taxed under? 

spouse

On 10/12/2022 at 6:40 PM, justatester said:

since the "transfer" took place in Feb 2022, would the plan be considered to have been timely corrected?

I don't think so.