Small Employer Start-up Tax Credits

An employer with less than 100 employees who earned at least $5,000 in 2021 adopts a MEP in 2021.

On 6/1/2022 they spin out of the MEP and adopt their own 401(k) plan, covering essentially the same employees.

Would I be correct that company's participation in the MEP would disqualify it from the start-up tax credits for any year (2022 or after)?

Would I also be correct that assuming the company continues to employee less than 100 employees, they would still be able to qualify for the "Employer Contributions" credit beginning with the 2023 plan year?

Thank you.