existing Partnership consisting of partner A and Partner B plus commom law employees, have an existing SafeHarbor 401(k) with Safe Harbor Match Contribution(SHMAC). On 3/14/2004 they will dissolve partnership and on 3/15/2004 will form new Partnership with Partner C and his employees. They want to terminate SafeHarbor Plan and start new SafeHarbor plan with Safe Harbor Non Elective Contribution (SHNEC) for newly formed partnership.

Do I have a successor plan issue?
Would it be better to have new Partnership assume sponsorship of prior Plan?


I'm researching Darrin Watson's "Who's the Employer" to no avail!!