If a plan sponsor reimburses a plan for expenses paid out of the plan, is that payment to the plan considered a contribution?

Here are the facts:
Client sees August 2000 trust statement with investment fees of $1,000 charged to the plan. So, in September 2000, the plan sponsor deposits $1,000 to the trust to reimburse the plan for expenses paid by the plan.

Is this a contribution? If so, here's my problem: The plan is going to be terminated. There is only one participant in the plan (owner of the plan sponsor). He had no compensation in 2000.