Prototype to IDP, then back to Prototype?

[maverick]

ER terminated d.b. plan and will deposit excess assets in the 401(k) plan (a qualified replacement plan). They are being told that amending the 401(k) prototype to allow deposit of excess d.b. assets will cause the plan to become an individually designed plan. I don't have a problem with that. However, they are also being told that once the d.b. assets move into the 401(k) plan and are allocated as an employer non-elective contribution, the plan can be amended to "discontinue" the d.b. deposit amendment, and thus go back to reliance as a prototype document.

I looked at the IRS det ltr guidelines, Tripodi's ERISA Outline and prior benefitslink posts and found nothing on this issue. If anyone has had this situation come up in the past I'd appreciate comments or references. Thanks.

Maverick