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Firm A bought Firm B as a stock purchase. Both had their own 401(k) Plan before the "corporate merger". It was determined that the Firm B's 401(k) Plan would be merged into the Firm A's 401(k). The merger of plans was done in 2 stages within 2016. First, new money (deferrals) were directed to Plan A mid-year. Old monies (existing balances) were transferred over to Plan A before the close of that plan year Everything went smoothly except for one issue (of course). Firm B had promised its employees matching on their deferrals for the entire year. It was expected that deferrals under Plan B would be matched under Plan B prior to the move to Plan A. I note this is part of the reason for "two stages". Clean up all aspects of Plan B, including matching and testing on Plan B contributions, and then merge into Plan. This did not happen as the match on deferrals made under Plan B was not made. I believe one solution is that the match be done under Plan B as a receivable at plan year end, which is immediately transferred into Plan A accounts in accordance with the merger. Of course, this raises the potential for another 5500 Filing (large plan), as well as issues that might pertain to "merger documents". Comments on this solution are appreciated. Another solution I see would be to have Plan A match deferrals of Plan B by including them in the definition of "Matched Employee Contribution". We would also need to make several other adjustments, such as revising the definition of Compensation and Hours of Service to include values attributable to service to Firm B. Since Firm B was owned by Firm A for the entire year, this is technically acceptable for Compensation and Hours. My problem is can deferrals under one plan be matched under another? Timing is also a concern for the amendments. Comments on these issues are most greatly appreciated. As always, I appreciate all comments. Thank You!