Company A, A health care company owns 34% of Company B. Company A also provides managerial functions for Company A until 12/31 when their contract expires. The 2 remaining sh want to create a new plan on 1/1 and rollover the assets of their 30+ new employees, formerly employed by Company A. Nothing has changed about the work being performed by those 30+ ees.


How do we create a new plan? Does company B need to maintain their current vesting, and prior creditted service? Is company required to vest them at 100%.