Surewhitey
Thinks s/he gets paid by the post
This^^^If you terminate your Solo 401(K) plan, a final 5500-EZ filing is required, regardless of plan value. The filing must occur within 7 months of plan termination.
I may not have been clear, but the closure reporting is for any value. The 7 months was mentioned by the agent and the cleared funds after transfer/rollover had to be completed.