New Entity/Sponsor

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I am trying to restate an old MPP Plan that was converted to a PS Plan. The employer had a PW Plan in 1996 under company A. Company B adopted a 401k Plan in 1998 (001). In 2002 Company A changed their Entity/Plan Sponsor to Company B. One, I cannot find an amendment stating this change. But as I look at 5500's Company A and B both have 001 as the Plan number. Shouldn't Plan A be 002 since the Adopting Employer already had a Plan? The 2002 Form 5500 for Company A shows a change in the Plan Sponsor, Plan Name and EIN but the Plan No is still 001.