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Merger of top-heavy and non top-heavy plan

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Two calendar year plans with unrelated employers, Company A and Company B with corresponding 401(k) plans, Plan A and Plan B.


Plan A will be top-heavy for 2018. Plan B will not be top-heavy in 2018.


Suppose Company A sells its stock to Company B on January 1, 2018. All participants in Plan A are merged into Plan B on January 1, 2018.


Thus, Plan A no longer exists on its after January 1, 2018.


Will Plan B have to re-determine its TH status for 2018 by including the 12/31/2017 data from Plan A? Do the Plan A participants get any top-heavy minimums for 2018? Or how is this handled?

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