Brian4
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Plan Merger Following Acquisition and Service Credit
Brian4 replied to ERISA Biker's topic in Mergers and Acquisitions
From question 2, for Company B's 401(k) plan after the transaction the merged company is the sponsor of this plan. Treasury Regulation 1.411(a)-5 and IRC section 414(a) addresses vesting credit for predecessor employers. Under these the service with Company B prior to the transaction would be recognized.