"A client is the adopting employer of a cash balance volume submitter plan and wants to terminate the plan. The plan document allows the employer sponsor to terminate the plan. The issue is that the plan is vastly over-funded and the plan sponsor wants to amend the plan to add 30 new employees by lowering the plan participation requirement from 1 year to 0 years and then make the maximum 415 distribution to each of these participants prior to termination to avoid most of the excise tax. First, I have concerns that this is not a permissible amendment by the employer for a Volume Submitter plan pursuant to Rev Proc 2017-41. If its not a permissible amendment then it seem the plan losses the protection of the Volume Submitter opinion letter but what is the consequences of this if the plan is terminating anyway. Is there a problem with adding 30 new participants to distribute plan assets prior to termination to avoid the excise tax?"