Sole proprietor incorporating mid-year and assumption of a SIMPLE plan

[KJohnson]

A sole proprietorship wants to incorporate mid-year and continue to maintain its SIMPLE plan. In other qualified plans I simply have the corporation adopt the sole proprietorship's plan.

However, is there a a "successor plan" issue under Notice 97-6 in having the corporation adopt the SIMPLE mid-year as opposed to January 1?

[KJohnson]

Any thoughts on this? Can a corporation adopt a predecessor sole proprietorship's SIMPLE mid-year without running afoul of the "full year" rule regarding SIMPLE Plans in 97-6?