cowdogman

Thanks Bird. I took another look at the previous threads about "un-terminating" a 401(k) plan, and I was mistaking the 100% vesting for distribution. None of the other threads had a distribution, just 100% vesting and preparation for a distribution. So, I see your point on step 2. As to your question "then what was the justification for the initial rollover from plan to IRA if not termination of the plan?" could the sole proprietor take the position that the distribution was an "operational failure" that is being self-corrected by resurrecting the 401(k). Acknowledged that's more of an "excuse" than a "justification." Thanks. Update: Coming to the conclusion this is a "bridge too far". Thanks for the reply.

If a sole proprietor in 2018 (1) terminated a solo 401(k) by written resolution, (2) rolled the funds to an IRA and (3) filed a final 5500-EZ reflecting a zero "end-of-year" balance, is it possible to resurrect the 401(k). I have seen other discussions about reversing (1) and (2) above, with the consensus being (I think) that reversal is doable by a new resolution and moving the funds back to the 401(k) account. But what about filing an amended 5500-EZ reflecting the renewed status of the 401(k)--after a "final" 5500-EZ has been filed? Any thoughts appreciated.