undoing a plan termination

Client directs me earlier this year to terminate their cash balance and safe harbor(3% nonelective) 401(K) plan due to a business decline. Appropriate resolutions,notices etc. were done.

Subsequently, business improves, and they decide  to still have a 401(k) plan and only proceed to  terminate the cash balance plan. Small business 401(k) with owner and about 10 employees. No deferrals were made prior to the 401k plan termination. Wondering if anyone has done a 401k pan termination/nullification  and what are the issues..Perhaps it is best to just proceed with the termination and start a  new 401(k) in 2025; however, the successor plan rules could be an issue. If we restart the terminated plan,  I am thinking the HCEs should not defer anything for 2024 and hence not require the safe harbor to satisfy the ADP. It would then be up to the sponsor to decide whether to give say 3% to the employees for the entire year or not since it would not really be a safe harbor plan for 2024..Any thoughts?