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Filing 140 after 180 days with old approved PERM(2015)

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Hi , 

Employer A was filed future employment GC (perm, 140) in 2015 , associate never been under payroll of Employer A.

Perm is approved, but i140 is denied as Employer could not convince USCIS - Inability to show funds required. 

i140 was filed in timely manner with in 180 days of Perm Approvals. 


If Associate would like to go back to Employer A payroll , and refile i140 on approved PERM(2015) ? What would be pros and cons. 

Is it wise to do ? 

I found a useful link about the same but would like to double check. 





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