Welfare Plan - changes ownership at 1/1 - how to stop filing

[TPApril]

12/31/13 - Local division files their medical plan 5500 with 1000 participants.

1/1/14 - Corporate office assumes the Medical plan and considers it part of their own welfare benefit plan

Seems to me that 2013 was a Final filing, but there were over 0 participants. How would we close it out?

[QDROphile]

You need to know what documentation went along with the change. The plan could have merged into the corporate office plan or the plan could have continued with a different sponsor, or somethng else. All would have different reporting requirements, but none seem to allow a final Form 5500 as of the end of 2013.

[TPApril]

My understanding is that it was merged into the other Corporate plan, but documentation has not been provided to me.

Would 'final' 2014 5500 then have 0 BOY participants and 0 EOY? To add to that, since no extension filed there would be a late penalty. (not currently my client)