Worthless Assets.... can they be donated?

I have this older client who has a single member business (a civil engineer consultant).  He want's to retire.  Unfortunately, he got hooked up with a guy who sold him 2 lots in an RV park.  Both lots are basically worthless now, he can't sell them. I've never heard of a pension plan donating assets.  He's ready and willing to walk away if that is what it takes to liquidate his plan once and for all.  

- Can the plan donate the RV lots?
- Does he have to take the RV lots as a distribution in "kind", and then donate them?

Any thoughts on what the best course to take might be?

Can he not sell them to the owner of the RV park for $1?

Unless the real property is burdened by an assessment, attachment, covenant, lien, levy, tax, or other liability, wouldn’t the property have a value at least slightly more than $0.00?

Or if there really is no buyer:

Does the plan’s governing document permit (or at least not preclude) a distribution of property other than money?

If the document precludes such a distribution, is it feasible to amend the document?

If the plan distributes the real property, the Form 1099-R would report the trustee’s or administrator’s good-faith and prudent estimate of the distributed property’s fair-market value.

A retirement plan should not donate its property, except, arguably, for property that has a negative value, and then only if, among other conditions, the transfer likely would succeed in getting rid of the plan’s liability.

Usually the asset is non-forfeitable. If the client has a RMD, they could do a QCD of the asset as long as the charity is willing to take it. If it is truly worthless, they could do a distribution-in-kind by having the asset registered into the client's name for $0 value.