Can a SEP change plan sponsors?

Thanks for any help.

1. what does the document say about adoption by sucessor employer?

2. why does it matter since sep is not a permanent plan which must be terminated and a new sep can be adopted for a succeeding year?

We do not have a plan document yet.

We will probably try to talk to client into a new SEP. I was asked to find out about a change in plan sponsor in case the client wanted to go that way.

Thanks