ADP Refunds/plan terminating

[Guest chris4013]

If a company ceases operations on April 30, and begins the process of terminating it's plan, can ADP refunds be distributed prior to any plan distributions?

I understand it that they'd have to wait until after the plan year end (December 31). They could have a short year if all assets were distributed, but that would require distributing the potential adp refund.

Second question - same scenario except the company stays in operation. Deferrals cease April 30th and the plan begins work on terminating the plan. They expect all assets to be distributed in the following plan year. Would adp compensation include all of 2003 compensation or would it be up to April 30th?

Thank you