selling practice-cash balance plan

[Dinosaur]

W have a client, dentist, who is selling his practice as an asset sale.  He intends to start a new practice in a different part of his state (not actually his state but the state where he practices).  He maintains a cash balance plan which he intends to continue to maintain in his new practice after he pays out the four participants who will terminate from his corporation at the time of the sale and go to work for the acquiring corporation.

In the year of the sale, he would like to contribute $500,000 which will put his plan assets $500,000 over the value of all cash balance accounts which consist, likely, of just his account.

Are there any issues I should be worried about?  415 is not an issue.  What lurks in my mind is that if the plan is terminated with excess assets reallocated within some time limit of the sale of the old practice, that the old practice employees should be included in the allocation of excess  assets.

[CuseFan]

If the plan terminates then it looks like a blatant attempt to circumvent the nondiscrimination rules. if he amends the plan to increase his benefit/account balance up to 415 limit (or asset balance) in 2018, assuming no other eligible employees, then maybe that works since any new hires at the new practice/location would not be eligible until 2019.