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merged money purchase and profit sharing


Guest kdp

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Posted

I can't seem to find a required format to notify participants of the propsed merger of the money purchase plan into the profit sharing plan. Is there a required format and if so where can I find it? :confused:

Posted

I dont know what you mean by a required format. The disclosure requirements for merging a mp plan into a ps plan are dependent on the terms of the merger and the decisions made by the MP sponsor. See IRS Rev. Rule 2002-42 for details of what is required for continued qualification of the merger of an MP plan. Also there are proposed regs on the requirements for issuing a 204(h) notice if the MP contributions are to be substantially reduced after the merger.

mjb

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