Liquidating employer after plan termination but prior to distribution

[KJohnson]

Employer has terminated a Plan and we are awaiting a response from the 5310 filing. For tax reasons, it is best to liquidate the corporation now. Does anyone see a problem if the Trustee will distribute assets once a letter is received? What if the IRS wants certain additional amendments? We could amend the Plan to give amendment power to someone else, but Plan has been terminated.