ASG - Coverage Transition

A dental practice is owned by two dentists' individual corporations.  In April 2018, one of the dentists sells his part of the practice to another dentist, whose individual corporation now becomes the new partner.

The partnership has a 401(k) plan.

The new dentist's corporation also has a 401(k) plan.

If the new dentist's corporation does not adopt the partnership's plan, can the new dentist operate his existing plan separately under the coverage transition rules?  Or does the formation of the new partnership and ASG negate the coverage transition rules?

If the coverage transition rules do apply, does the coverage transition period end if the new dentist's corporation adopts the partnernship's plan (that is, before the end of the allowed transition period).

Thanks very much.

Yes, No, Yes.

Thanks.