Blowing up a SIMPLE 401(k)

[Flyboyjohn]

I think that if an employer purposely blew up a SIMPLE IRA today to move to a 401k plan the 2013 YTD contributions would become "illegal" and need to be dealt with but prior year money is not "disqualified".

What happens if the employer has a SIMPLE 401(k) and wanted to amend it today to take it out of SIMPLE status? Are the only consequences that the plan loses the ADP/ACP and Top Heavy exemptions? Do we have to do anything with or otherwise be concerned about the 2013 YTD contribtuons?

Thanks