Audit of plan with merger

[Guest Christie Banks]

I'm preparing to audit a plan that was merged into another plan at the end of the year. (The employer was purchased by the other employer). Does anyone have any suggestions on what items specifically I should ask for from the client in auditing the merger? (Corporate/plan minutes, etc.)

[JanetM]

The AICPA audit guide for Audits of Employee Benefit Plans (5-1-2000 edition) has a list of things that should be addressed. This is in Section 12.11.