Challenging Question - Merger - Former Key

[Guest Holly Foster]

There were 2 Partnerships A and B that each had their own Plan. The Firms Merged in 2009 to Form Partnership C and Partnership B's Plan was amended and restated to Partnership C's Plan crediting all service with Partnerships A and B. The Partners of A and B as of 2009 are teh Partners of C. A's Plan was terminated and payouts were made although many chose to roll their account baalnce to Plan C. One of A's majority Partners (his name was part of the firm's name) semi retired and sold his ownership in 2000. He was a Former Key in A's Plan. He chose to roll over his money to C's Plan (it is 9 year's since he had any ownership). He does not have any ownership in C. HE is high paid but not an officer or owner. Is he a Non-Key in C's Plan or does his Former Key status carry over to the Plan due to the Partnership Merger. The Plans were NOT merged.