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Governmental DB switch to private DB?

Guest anygig

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Does anyone have an opinion or legal authority related to the ability of a governmental DB plan to transition to a private DB plan? Apart from PPA funding issues, etc. A private plan was switched to a governmental plan for a variety of reasons, one of which was to avoid PPA funding; however, now the facts may change such that it will no longer qualify as a governmental plan under the IRS/DOL/PBGC tests for such. The goal is to avoid freezing or terminating the plan if possible. We know there are funding issues to address if the change can be made. Thank you in advance.

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