new corp assumes sponsorship of old plan

[gregburst]

Dr. Smith sponsored a calendar-year plan for a few years. As of 07/01/14, Dr. Smith formed a new corp with Dr. Jones. Dr. Smith's document was amended to state that Smith & Jones, Inc. would assume sponsorship of the plan as of 07/01/14. Smith & Jones will file a 5500 for 2014.

Does Dr. Smith's old corp also have to file a final 5500 for a short plan year: 01/01/14 to 07/01/14?

Any cites are appreciated.

[Bill Presson]

No. Show the old information in Question 4 of the 5500.