New Plan - Okay with Successor Rule?

[justanotheradmin]

Successor Plan Question

Related question

http://benefitslink.com/boards/index.php/topic/56926-401k-plan-termination-and-startup/?hl=successor#entry249499

First Question:

401(k) with Safe harbor: Plan terminated end of 2014, no distributions have been made while awaiting final deposits / admin/ testing for 2014.

Less than a dozen participants.

Employer has decided they want to keep having a plan.

Don't care if it is a new plan or the old plan reopened.

Since no distributions have been made, I don't see doing either 1. establishing a new plan, or 2. reopening the old,

would violate the distirbution rules.

Am I missing something in that regard?

Second Question:

Is there a cut-back issue for the right to distirbution for the participants? They would have an expectation/right to a distribution due to the plan termination. The fact that none have been taken seems immaterial.

Under either option, I don't see how it can preserve that distribution right for the deferral/safe harbor money sources, given the standard - not before age 59.5 rule.

Any ideas?