Form 5500 Merged Plans

[Vlad401k]

We have 2 plans that were previously part of a control group, but that have now been merged together. After doing some research, it appears that 1099-Rs are not required for plan that was merged into the other plan. Would you agree with that? Also, should the merged assets be listed as "benefits paid" on the final Form 5500?

[Lou S.]

No 1099-R

There should be a "Transfers to (from) the plan" line where the assets out of one plan and into the other are reported. On Form 5500-SF that line is 7j. There should be a corresponding line on Schedule I and H for reporting but I don't have one in front of me at the moment.

edit

Sch I it is line 2L

Sch H it is line 2L (1) or (2)

[My 2 cents]

We have 2 plans that were previously part of a control group, but that have now been merged together. After doing some research, it appears that 1099-Rs are not required for plan that was merged into the other plan. Would you agree with that? Also, should the merged assets be listed as "benefits paid" on the final Form 5500?

There weren't any benefits paid were there? Plan merger is not a distributable event, I think.