I would say 002 for a couple of reasons. First, a spin-off results in a new plan. Second, if you use 001 and use the 86 effective date, you will certainly need to explain at minimum what happened since your last filing of 001. Didn't that Plan "go away" after the merger with the MEP ADP Plan? 002 with a current effective date is cleaner and doesn't create questions about missing 5500 Forms, IMHO.