Company A has a 401k, Co. B has a SIMPLE

[Santo Gold]

Company A acquires company B in October of 2010. Company A has a 401k plan, company B a SIMPLE IRA plan. Company A permits company B to continue with the SIMPLE plan until 12/31/10 at which time it will be terminated. All employees will be eligible for company A's plan in 2011.

Questions

1) Can company A make the required SIMPLE matching contribution on the 2010 obligation in 2011 or do they have to make it in 2010?

2) Are the company B employees prohibited from rolling over their SIMPLE plan assets into the new 401k if they have not been in the SIMPLE plan for more than 2 years?