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Form 5310


JustnERPA
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I don't think so, since it is not terminating. However, under Rev. Proc. 2019-20 the plan that results from the merger (aka, "surviving plan") can apply for a DL if the reason for the plan merger was an acquisition-type transaction by the sponsoring employers. The deadline for the submission is the end of the first plan year following plan year in which the employer acquisition-type transaction occurred.

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