A DC plan terminates and pays out all benefits. AFTER all benefits have been paid out, the custodian (thank you very much) credits revenue sharing to us (we are both fiduciary advisor and recordkeeper).
The amount of the revenue sharing received does not cover the cost to distribute it - not that this matters philosophiclaly, but practically, it carries weight.
Of course, nobody wants to deal with this, not us, not the plan sponsor - we, however have to.
Eagerly await your enlightened comments and opinions.