Terminate or Freeze Profit Sharing Plan

[KateSmithPA]

Several doctor groups are merging into one. All had existing plans. Some decided to merge their plans into one new plan. 3 groups were going to terminate their plans prior to the merger. We had asked that the board resolutions to terminate the plans be in place prior to the merger.

One of the company's current TPA has told them they should not terminate the plan, but freeze it instead. Not sure why, but that doesn't matter to us. However, if they freeze the plan do the assets of that plan count in the Top-Heavy test of the new plan?

Since I cannot find an answer to this in the usual places, I am beginning to think the answer to my question is NO, but I am hoping someone out there might be able to give me a definitive answer.

Thank you.