Sponsorship of Prototype Plan

[Guest dobsonlaw]

We are a law firm who sponsors a prototype plan. prior to the revamping of the M&P program, when a client adopter fired us we were required to send a sponsorship termination notice. Is this still required under the new procedure? I have read Rev. Proc. 2005-16. Section 8.05 is close, but not on point. I just can't see how an employer sponsor would be required to go through EPCRS when in most cases they leave because they are restating their plan anyway. Any experience with this? Thanks.