Datasmith Plugin rewrite

Hello,

I need to rewrite the Plugin “Datasmith IFC Importer”. I’m completly new to the Plugin developement in Unreal. What is the best practise to rewrite an existing Plugin?
For example: I Create a new empty Plugin and copy and paste all existing plugin files from the existing one to my new. I think, this is not the right way to do this.

better thougths on this?

best regards
Alex