Transfer of Voluntary Deductible Employer Contributions from Employer'

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Employer X maintains a qualified defined benefit plan and a qualified defined contribution plan. As part of the defined benefit plan, Employer X provides a voluntary deductible employee contributions ("VDEC") arrangement, under which up to $2,000 could be contributed on a tax-deductible basis between 1982 and 1986. In order to modernize the administrationv of the VDEC, Employer X proposes to transfer the VDEC from the defined benefit to the defined contribution plan. Are there any required filings or disclosures to the IRS, DOL or PBGC or participants with respect to the transfer of the VDEC from the defined benefit plan to the defined contribution plan?