FORMER ESQ.

I agree with Luke. Unless the resolutions are explicit on this point, I think the better argument is that the termination means termination. You cannot make a contribution under an instrument that does not validly exist.

Yes, unless the effect is to somehow benefit HCEs in violation of 401(a)(4).

Use Code 4R. The plan has not terminated. Only the funding method has changed. Huge distinction. For what it's worth, I practiced employee benefits law for 15 years.