Company A sets up a Simple IRA in 1998. Utilizing 3% match. 2 owners contribute Max elective deferral each year.

1. Owners never matched calculated a match for themselves. Anything they can do at this point(other then for 2005)?

2. Same owners set up company B in 2002. Automatically include these employees on Co. A's Simple. Not sure that is correct without some type of amendment? Can they set up a 401(k) for Co. B in the same year that Co. A sponsors the simple IRA?

Thanks.