individual non-ERISA TSA... considered "paid out" for plan termination?

[AlbanyConsultant]

Years ago, three participants in this non-ERISA 403b plan opened up accounts at Equitable.  They all terminated in the early 2000's.  After that, the plan started making employer contributions and took more control of the plan (moving all employees to one RK), moving the plan firmly into ERISA 403b territory, which is when we got involved.  So only these accounts were still 'outside', and we've not been reporting them on the 5500 under the 2009 rules.

Now the NFP is terminating the plan.  We asked Equitable for options, and they told the plan sponsor that they have no authority over those accounts because they are individual tax-sheltered annuities.  The plan sponsor spoke to the participants who have agreed in theory to take the money from the plan... but haven't.

Does the 2020 IRS guidance apply here?  Can they just consider these accounts as not part of the plan any more and say the plan is done?

Thanks.