401a plan termination -

[Guest shmoo2]

I hope someone can help.

Small governmental county clinic has a 401a with 414(h)(2).

2+ years ago the clinic was taken over by the hospital (501c3 but not governmental) which is part of an alliance through a leased arrangement. So ee's are technically leased by the group to work for the hospital.

At this time the former clinic ee's came into the groups 403b since they were no longer eligible under the prior plan to contribute 414(h)(2).

2 questions -

1) can the plan be terminated?

2) should they file a 5310?

the ee's just want to be able to combine their assets to eliminated multiple statements.

sincerely,