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I'm looking for a method to track pension payroll information for multiple plans. The desired system would not make the payments, but would produce an output file for another system that makes the payments. The desired system would also be modifiable to create other types of output, such as annual or monthly summaries. I've reviewed Excel and Access templates and found nothing that seems appropriate. Any suggestions?

Nope. Good Luck!

What does the plan say about leased employees? That answer could impact a situation like this.

Other concern - even if you can aggregate these individual partner plans for them to satisfy coverage (and nondiscrimination), then you also have to satisfy benefits, rights and features. Why are there individual partner plans? if these partner plans have features not available to NHCEs, such as self directed brokerage accounts, loans, in-service distributions, or whatever, then they are discriminatory regardless of contribution levels, NDT results, etc.

Re the second part of your question, if it was really a merger and not some other sort of transaction, i.e., there is now just one surviving company that is the W-2 employer of all the remaining employees, you should be fine without additional paperwork. The nonsurviving company's adoption agreement is now a historical document and the surviving company's should be adequate without any change. Re the first, my understanding is that the IRS has taken the position that you have to adopt a plan before you can make elective deferrals under it. Here, there was a plan, but this employer had not yet adopted. I think that the IRS might take the position that the deferrals for the period prior to adoption are invalid. If so, you would need VCP to correct.

A reading from the book of Regulations Section 1.415(j)-1(d)(2) .....multiplying the applicable dollar limitation for the calendar year in which the limitation period ends by a fraction, the numerator of which is the number of months (including any fractional parts of a month)... to make it fun 1.401(a)(17)-1(b)(3)(iii) simply says the numerator of which is the number of months in the short plan year, the denominator is 12 (no mention of using fractional periods) of course every example I have ever seen always had a plan year ending at the end of the month.