Traditional Safe Harbor Match

[Nassau]

My client is considering amending their plan document for 2013 to add a traditional safe harbor match. However, they were recently acquired and there is a chance that the plan will be merged (not terminated) into the parent plan.

1. Would they have to amend the plan to remove the safe harbor feature before merging if the parent company is not safe harbor?

2. Does a plan merger constitute a short plan year (so that they wouldn’t have to test)?