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We are looking to merge two 401(k) plans and want to make certain I'm not missing anything... We satisfy the exception for filing a 5310-A and other than resolutions to document the merger, what other things do we need to think about? Are we required to provide notice to participants? The two plans are identical in design (same sponsor, same vesting schedule, etc), and the non-surviving plan has no active employees. I just don't see what else we need to do other than the resolutions and letting the recordkeeper know.

Thanks

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