retroactive change in plan

[Earl]

unfortunately, not a 401k issue but don't know where i would otherwise post this:

March 19th, 2002 the client calls and says he sold all assets of the biz to another unrelated company (12/21/01). Now he wants to make a pension contribution. All employees either terminated or went to work for new co. on that date. (Begs the question as to where the money would come from now that company has no assets.)

MP & PS both contained a last day rule. Can last day rule be amended out now? Was 3/15/02 the deadline for the MP Plan with effect on min funding standards? Could PS be amended now (till 9/15) or is that only for disqualifying defects, which this is not....

any thoughts would be appreciated. thanks