Separate plans for an affiliated service group

[Rai401k]

We have a plan in place for Company A, they are a Management Company and wholly own Company B which is a Dentist Practice. Company B is currently and adopting employer of Company A's plan. Easy right! But now they have restructured the company and want to split everyone in to separate plan. I think we're ok but any advice would help.

Company B (the Dentist Practice) was dissolved and 3 new companies were created as of 6/1/2015. The employees from Company B will be split up amongst these companies. Although there's common ownership between Company A and the three new companies (Let's call them Companies C, D & E) they are not a controlled group. However A (B dissolved) C, D, & E are considered an affiliated service group. Company A being the Management company and services provided amongst the C, D, & E which are all Dentist Practices.

Company A will leave the current plan in place, but they want to create separate plans for C, D, & E. I think we are ok here, as long as testing etc. passes separately. Let me also state that all provisions amongst the separate plans will be the same.

Here's what we aren't sure about.

1. Company C, D, & E will set up as of 6/1/2015 and as i stated employees will be moved over from Company B that was dissolved. Although the companies didn't exist effective 1/1/2015 can we still set up the new plans with this effective date to avoid a short plan year.

2. No employees are terminating they are simply moving from one company to another so do you agree that this can be done by a trust to trust transfer and would not constitute a distributable event?