document restatement after termination date

Company A and Company B both sponsor 401k plans. Company A purchases Company B in a stock acquisition. Prior to the acquisition, the attorney's draft a board resolution establishing a termination date for Company B's plan. The plan termination date was the day before the closing of the purchase of Company B. The resolution was executed timely. 

The TPA for Company B's plan is stating that since the plan was not restated for the tricycle amendment prior to the establishment of the termination date, they are now considered a non-amender and must file under VCP to bring the document current. They state that had they known about the acquisition ahead of time, they could have avoided VCP by restating the document before the termination date. Note - the purchase happened within the past two weeks, all assets are still in the trust. 

I know the document needs to be updated, but I have never heard that it must be updated before the termination date is established. 

Is the TPA correct that Company B must file via VCP to restate the document as if they are a non-amender? 

Thank you

(I should have posted this under the termination message board, not sure how/if I can move it or if a moderator can move it for me, thanks)

I think the TPA doesn't have enough to do.  The plan may be terminated but it still exists and can be amended.  I'd even say it could be amended after assets are paid out if something needed to be tidied up.

Update to this question if anyone is interested. The sponsor sent this question to outside counsel. Counsel said the plan is now considered a non amender and must file via VCP to correct the document failure. Their reasoning is that the plan was not amended for SECURE or the Bipartisan Budget Act before the termination resolution was signed. 

That's idiotic, but thanks for posting.