Premium Only Plan is Terminating Early - Still NDT???

[Bcompliance2003]

An employer is terminating their POP early (plan runs Jan 1 - Dec 31 ... they're terming it 8/31).  The company itself is completely dissolving and there will not be any employees left.  Do they still have to conduct the POP non-discrimination testing before the plan is dissolved?  

[bito'money]

Yes. If they are terminating the plan on 8/31, it's going to be a short plan year from 1/1 to 8/31, but that doesn't give them a free pass for the short year.