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ADP /ACP testing for merged plans


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Guest hyper
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Trying to figure out ADP/ACP and 410 issues.

Company A has two (k) plans, Plan 1 is merged into Plan 2 effective as of the close of business on 12/31 but Plan 1 participants don't begin participation in the new merged (k) plan until 1/1.

For ADP, ACP and 410) testing, is the company considered to sponsor one or two plans in the year the plans were merged effective 12/31 ?

Does the service have any official stance on this situation ?

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