§ 4971 excise taxes seem inapplicable to money purchase plans after circa 2007, though the guidance on this situation seems unclear. 
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https://www.irs.gov/pub/irs-tege/2014cpe_plan_terminations.pdf#page=88

NOTE: Specialists are cautioned not to pursue the §4971 excise tax for affected money purchase pension plans after the effective date of PPA until technical guidance has been issued. See FY 2011-1 Interim Guidelines (EP Examinations)- IRC §4971 & Money Purchase Pension Plans after PPA.
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https://www.irs.gov/pub/irs-tege/plan_terms_phoneforum_qas.pdf

For plan years beginning after December 31, 2007, it appears that a money purchase plan is not subject to the excise tax under IRC §4971(a). The tax is based upon unpaid minimum required contributions. Unpaid minimum required contributions are defined under IRC §430 which applies to defined benefit plans. Although the plan fails the minimum funding standards of IRC §412, the excise tax under IRC §4971 cannot be calculated because minimum required contributions are not defined for a money purchase plan. However, under IRC §412(a)(2) the employer is required to make contributions under the terms of the plan.
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Conversely, one finds: 
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https://www.irs.gov/irm/part4/irm_04-072-016

7.12.1.18 (02-16-2017)

Minimum Funding Standards

IRC 412 imposes minimum funding standards on certain types of plans in order to protect a participant's promised benefits. Plan sponsors are subject to a tax under IRC 4971 if they don't meet the funding standards.

IRC 412(a)(2) requires plan sponsors of a:

DB plan which is not a multiemployer to make contributions to (fund) the trust for the plan year of the minimum amount required. See IRC 430.

Money purchase plan to fund the trust for the plan year in the amount required under the plan terms unless they have a funding waiver.
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https://www.irs.gov/retirement-plans/choosing-a-retirement-plan-money-purchase-plan

An excise tax applies if the minimum contribution requirement is not satisfied.
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https://www.irs.gov/retirement-plans/vcp-submission-kit-failure-to-make-timely-required-contributions-to-a-money-purchase-or-target-benefit-plan

EPCRS, including the VCP, will not resolve any excise tax that may be owed under IRC 4971.
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The IRM seems perhaps ambiguous, as does the VCP submission guide. The description of MPPPs seems to indicate § 4971 excise taxes will apply.

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Can anyone provide any citation or guidance regarding the definition of modified cash accounting for Form 5500 reporting purposes? I thought this method reports all activity on a cash basis with the exception of employer/employee contributions and distributions that are accrued, but I've seen audit reports stating the Form 5500 was prepared on a modified cash method and that contribution receivables are not required to be reported.

Participant turned 70-1/2 on 9/1/2019. In 2018, he was an over-5% owner, but sold his ownership in June 2019, prior to turning 70-1/2. He is still working. It seems clear that he would not have to take an RMD because he was not a 5% owner upon attainment of age 70-1/2 -- but his son (with whom he formerly shared ownership) is now the sole owner. Is this 70-1/2 participant still considered an over-5% owner due to family attribution, and therefore needs to start taking his RMDs?

A client wants to purchase land with his 401k assets and have a non-related party develop it. It is my understanding that real estate held by a 401k plan can only be a passive investment and hence the deal wouldn't be legal. Correct?

Is an employee who has met a plan's eligibility requirements, but does not have an account balance, considered a participant for purposes of being entitled to a Summary Annual Report?

A new client has a solo k. He will take on a number of employees in 2020. He wants to keep the current plan, but going forward wants to make all contributions for himself and the employees to a new plan. I'm thinking this will be fine but I need to freeze the solo k, which has 100% vesting. The new plan will not. Are there any BRF issues if the solo k is frozen? I know I need to aggregate them for top heavy, but are there are any other issues here? What if the solo k were not frozen?

A significant number of people will retire from our company during the next year. The company has a significant amount of cash on the balance sheet which might not be fully included in the valuation. The company and the trustee are unwilling to let anyone review the valuation report. Is there any way to dispute the valuation on the basis that it's too low? The ESOP owns over 70% of the company but the CEO and CFO seem to be hiding the cash until after the upcoming round of retirements.