Plan sponsor assumed the Plan was properly terminated. Now late 5500 filings must occur. Business is inactive. And what else?

[AJC]

I feel comfortable about preparing the late filings as well as using DFVCP. One thing I am wondering about is the fact that the plan sponsor terminated the business that sponsored the plan a few years ago and started another business. I do not know whether another retirement plan was started. The client is a dentist, so the type of business remains the same.

What effect, if any, does the termination of the original business - the one that sponsored the plan, have on the late filing process and the Post PPA restatement?