Legal Documents - Acquisitions & DCPs

[Guest Mariko]

I am seeing so much activity with respect to M&As recently and have heard conflicting ideas with respect to filings - wanted to hear thoughts regarding two types of acquisition scenarios:

1. Parent company acquires firm that has DCP in place. Parent company adopts plan - drafts new plan document. Does parent company need to complete a DOL filing or does the original DOL filing made by the acquired firm suffice? Does a new Trust document need to be drafted?

2. Parent company acquires firm that has DCP in place. New parent company "freezes" DCP - no new participants, but employees can continue to defer, and the acquisition does not trigger distributions. Does a new Plan Doc need to be drafted? New trust doc? New DOL filing?