As you know dividends get paid after the fact. In this case all the funds have left the plan via participant distribuitons on account of plan termination. The plan has terminated and now there is no participant to which we can allocate the dividends. How do we get the dividends out of the plan when there are no fees left to pay and no participants?
Can we just issue a check to the employer?

Thank you for any guidance!

How much are you going to charge to do the work? (rhetorical)
How much is the dividend? (again rhetorical)

Now are you sure there aren't any consulting fees that can be charged?

I like the way you think!