Receipt of Settlement Assets after a plan has terminated

[buckaroo]

Plan with 12/31 PYE adopts a resolution to terminate in 2006. They distribute all of the assets in 2007 and file a Final Form 5500. In 3/2009 they receive a check from settlement proceeds related to late trading and market timing. (See FAB 2006-1).

1) Does the plan need to file a Form 5500 for 2009? Does it matter if the funds are recevied and distributed during 2009?

2) If so, can you confirm that the participant count at the beginning of the year is zero?

3) Does the plan need to file a 2008 Form 5500?

4) Does the plan need to file an amended 2007 Form 5500?

All comments and cites are appreciated.