Who gets what SAR's?

[Guest PAL100759]

Company A bought Company B. Both had their own H & W plans. At the end of 2001, Company B terminated their plans and began participating in Company A's plans as of 1/1/02. I am in the process of doing Form 5500's for both the Company A and Company B plans. What SAR's should the employees of Company B receive? SAR's for the terminated Company B plans, the remaining Company A plans, or both?

Who should actually receive a H&W SAR? Anyone who benefited during the year, only those who were benefiting at the end of the year, or those who are benefiting when the SAR is mailed?

Thanks

PAL