Plan termination

[PS]

Hi, 

The 401k plan that is terminating, there are few participants who have balance from prior ESOP deferral, Match. Will I need to follow the normal plan termination ( 401k plan)  or since they is balance from the prior ESOP plan I need to consider anything else? 

Thanks

[ESOP Guy]

Are the ESOP balances now in cash or is it in company stock?  

[PS]

cash

[ESOP Guy]

I can't think of any special issues since this is a plan termination.  

[PS]

thank you!