We have a textbook case of an ASG between a Doctor and a medical organization with a calendar year plan. For this situation, if the Doctor gives up all ownership in the medical organization the ASG will cease to exist. My question is if the Doctor no longer has ownership, say as of October 1st, does the Doctor have to wait until January 1st to set up his own plan, or can it be done right away? If right away, can the plan encompass the entire year, or only the period subsequent to the ownership change?