1st filing year for spin-off plan from a MEP...Pitfalls?

[Guest Puff]

Hi, all:

We have a plan that spun off from a MEP and 2013 is their first year to file. My colleague asked me if there is any data she needs to obtain from the MEP that could affect our 2013 work for it. I could not answer her with certainty, so I thought I'd cast a net out for input. Do we need Top Heavy data from the MEP or no? Any other think-outside-the-box-holy-cow-I-wish-I-knew-that things to keep in mind?

It appears the current adoption agreement that was drafted retained the MEP's efective date and lists the current restatement date and Plan No. 001 One more tid-bit of info, it seems they made no new contributions to the plan for 2013.

Advanced thanks for anyone's input!