EGTRRA and plan mergers

[Guest JPIngold]

Has anyone heard whether the IRS will take the same position they took with GUST that if you have two plans merging that only one needs to be restated for EGTRRA? I have two companies who are merging and each sponsor a 401(k) plan. They will merge the companies and the plans on 1/1/2010. So, I am wanting to just restate the surviving plan and prepare a merger and transfer agreement. If I have the new plan executed by 12/31/09 with an effective date of 1/1/2010, the simultaneously executed PPA/HEART amendment will therefore be signed before 12/31/09 meaning I have that taken care of as well. [Or, should I have the plan being eliminated execute its own PPA amendment by 12/31/09???]