A plan sponsor has closed his business (a physician). The only 2 participants left with a balance are the physician and his spouse. Are they required to receive the annual Safe Harbor and QDIA notice?

I have a plan in which a participant (Owner) passed away 10 years ago. She was receiving RMDs from the plan. The beneficiaries are her son (employee) and daughter (non-employee). They each have been receiving RMDs every year from the plan. The distributions started by 12/31 of the year following the mom's death. Daughter now wants to transfer her portion of the remaining account balance to an inherited IRA. Is this possible? I looked over Notice 2007-7 as well as other regulations and my thought is yes but getting disagreement in the office here. RMDs would have to continue under the IRA as they now do in the plan.

I filed a VCP request on behalf of a client over eight months ago but we have never received even an acknowledgement form from the IRS. Does anyone have a telephone number that they call to speak with a live person to determine the status of the request and possibly, to which agent the request has been assigned?

What are our options for handling low or small balance accounts (between $0.01 and maybe $10) where the participant or family member in death cases does not want the funds? The individual(s) are voluntarily forfeiting the funds. Do we forfeit funds back to employer or do we automatically disburse the small balance (i.e. to the estate). How do we distribute small amounts out of the account (403b, 457 and 401a)?