Successor Employer

[Dougsbpc]

Have a small defined benefit plan and 401(k) plan covering only the owner.

He started as a sole proprietor and adopted both plans as such effective 1/1/2014. Without any communication, he incorporated effective 1/1/2015. We just found out about it now.

Would it be possible to have the corporation adopt both plans as a successor employer and plan sponsor effective for the 2015 year now in late February 2016?

I wonder what happens as he would have no sole proprietor income in 2015 but has W-2 salary.