merger safe harbor plan and non safe harbor plan

[k man]

can a non safe harbor plan and a safe harbor plan be merged midyear?

[Tom Poje]

That can be found in 1.401(k)-5 Special rules for mergers, acquisitions and similar events.

This is what it says:

"Reserved"

In other words, they haven't told us how to do it because it appears they haven't decided how to handle cases involving mergers of any 401k plans.

that being said,

since a safe harbor plan must be 12 months long, I would say you most likely can't merge the two animals, but there is no real guidance. one thing is clear, you definitely can't aggregate for testing.

[k man]

That can be found in 1.401(k)-5 Special rules for mergers, acquisitions and similar events.

This is what it says:

"Reserved"

In other words, they haven't told us how to do it because it appears they haven't decided how to handle cases involving mergers of any 401k plans.

that being said,

since a safe harbor plan must be 12 months long, I would say you most likely can't merge the two animals, but there is no real guidance. one thing is clear, you definitely can't aggregate for testing.

so if you cant merge the plans then what do you do? if you terminate one plan you cant pay out the 401(k) portion so what do you do with the accounts?