Only employee with a balance, 0% vested

A client is an adopting employer in an MEP, and has only one employee. This employee will be terminating soon, and is 0% vested in his employer source. If the company does not hire a replacement for this employee, what happens to the forfeited employer money?

Whatever the plan document says.

It specifies it can be used to offset future employer contributions. 

could this be a partial plan term and the employee needs to be made 100% vested?

The client mentioned that it is possible they hire someone, but what if in a year or so they decide against it. Would that forfeited money be distributed to the former employee that forfeited it?

Will there not be any future contributions for the owner?

Owner of the company is not on the payroll

Still might need to consider it a partial termination and vest 100%. If not, might be able to use it to pay fees.

And, if there's no employees, might want to terminate the plan.

4 hours ago, Bill Presson said:

Still might need to consider it a partial termination and vest 100%. If not, might be able to use it to pay fees.

And, if there's no employees, might want to terminate the plan.

It's an MEP.

The balance will be over $6k, so if a year from now there are no new employees and it is considered a partial term, what happens to the $6k balance?