qualified plan adopted by plan sponsor in 1973 (now a 401(k)). In 2017, separate (related) company set up, and joinder agreement signed to allow employees of new company to participate in the 1973 plan. Can sponsorship of the existing plan be transferred to the new company? The old company will not have employees beginning in 2018. Owner wants to remove old company from sponsorship so plan is solely sponsored by new company.