Plan merger - funding standard accounts

[david rigby]

Searching for some perspectives. Plan A merges into Plan B on 6/30. Both have calendar PY. Both have a non-zero Credit Balance. Both have Reconciliation Account. The surviving plan has a full funding credit, without regard to the merger.

I do not have a change of method, but am using the techniques in section 4.07 of Rev. Proc. 2000-40 to develop my funding standard account. Anyone willing to share some experience?

[david rigby]

Well, no one shared experience so I will share how I completed the Schedule B:

- All items on pages 1, 2, 3, and 5 reflect the surviving plan without regard to the merger.

- All entries on page 4 reflect the plan merger, using my understanding of the Rev.Proc. section mentioned above. To produce these entries, I use 12 months for the surviving plan, plus 6 months (that is, between merger date and EOY) of the non-surviving plan. In all cases, the results of these two are added to develop the Schedule B entries. (Read the examples in section 4.07 carefully.)

- The Schedule of Active Participants (Line 8c) reflects only the surviving plan.

Of course, if you have a different perspective and/or experience, I am willing to learn.