Predecessor Employer

[Guest VEBA Las Vegas]

Participant works for an employer that participates in multiemployer plan A. Leaves to work for an employer that participates in multiemployer plan B. Fifteen years later (after participant has experienced a break in service with plan A), plan A merges into plan B.

I am trying to get participant credit for his service under plan A. Anyone have thoughts on whether ERISA 210(b)(1)/IRC 414(a) provides a potential argument for this proposition? (210(b)(1): if employer maintains a plan of a predecessor employer, service for such predecessor shall be treated as service for the employer.)

A stretch, but does is pass the blush test?