Should this DB plan apply for a determination letter?

[fiona1]

DB plan, which we'll call the ABC pension plan, is on an individually designed document and they were/are in Cycle A. They filed under the Cycle A RAP back in 2006 and rec'd a favorable determination letter.

Cycle A is coming up again - but this plan merged into another DB plan (which we'll call the XYZ plan) effective 1/1/2011. The XYZ plan is also an individually designed plan and they are in Cycle D.

So is there any reason for the ABC plan to file under Cycle A? Considering that ABC plan technically doesn't exist anymore and there are no longer any assets under ABC - I don't think that there is really any point. But I've been wrong before.

Now, when XYZ files for a determination letter in 2014, then they'll need to provide information regarding the merger - as required on question 7f of Form 5300.

Thoughts?

[Peanut Butter Man]

There is a section in Rev. Proc. 2007-44 that specifically addresses when plans with different cycles merge and which cycle the new merged plan follows. I think there is even an example.