Termination of Safe Harbor 401(k)

[chris]

Plan year is cal year. E/er (medical practice) to dissolve as of Nov. 1, 2006. Appears that if circumstances approach those that would allow for a funding waiver then the final short plan year would be treated as meeting the safe harbor 401(k) rules. I know the grounds for a funding waiver are generally tied to economic hardship, etc. of the e/er, but could the argument also be made that dissolution of the e/er is similar? As an aside the e/er is dissolving as the principals (doctors) will be employed as independent contractors(? says them?) by the local hospital and the e/er to dispose of all assets. Thanks for any feedback.