Can a defined benefit plan be merged into a 401(k) plan?

[rocknrolls2]

I have an interesting question: can a defined benefit plan be merged into a 401(k) plan? I learned early on that the conversion of a defined benefit plan into a 401(k) plan would result in a termination of the defined benefit plan. However, I was not able to locate anything definitive which stands for this proposition in IRS guidance. There is a citation in the 414(l) that the merger of the two constitutes the conversion of one type of the plan into the other prior to the merger. Any helpful suggestions would be greatly appreciated.

[mbozek]

how will this the conversion occur? Will the DB plan be terminated? Will the DB plan benefits be transferred to the 401k plan as an account balance? Lot of questions.

[Tom Poje]

ERISA Outline Book 6-Sec III Part D 3b1 (Readers Digest Condensed Version)

accrued benefit is a protected benefit, so you can't freeze accruals, convert to equivalent account balance and merge/transfer assets

merged plan could be one that complies with 414(k) [i have no clue what that entails]

there could be a surviving DC plan that protects the transferred DB benefits through paid up annuity contracts that guarantee the benefits accrued under the DB and protects the optional benefits available.