Is it possible to terminate a SEP/SARSEP?

Basically, old SAR/SEPs never die, they just fade away. Since the assets end up in the IRAs of the employees and the employer has no control over them once the money is contributed, there is no trust to terminate and distribute. The employer will somehow need to notify the employees that no more contributions will be withheld from pay and deferred to the IRAs and since the employer contribution is usually discretionary, the employer simply decides not to contribute any more. No form 5310, nothing much else to do.