TPA Merges with Another

[austin3515]

Let's say two TPA firms merge together and the resulting company is a new entity entirely, with a new name.

Does that affect either firms favorable opinion letter? Would the merged company still be considered the prototype sponsor of the legacy documents?

[rcline46]

Any document letters in the name of either 'former' TPA must be reissued in the name of the new entity. The IRS actually has a procedure for doing that - see the lates rev proc and form 8717. The lead on the document (Corbel, ft William, etc) is also familiar and can guide you through it.

[david rigby]

Let's say two TPA firms merge together and the resulting company is a new entity entirely, with a new name.

Don't overlook the possibility of, thru close inspection, a new name but not necessarily a new entity.