5500 small plan audit due to plan merger?

[Belgarath]

Plan A is less than 100 participants at BOY. In June, Plan B (also sponsored by the same employer) merges into plan A. Now there are 150 participants.

Seems clear to me that no audit is required for 2015, since the BOY count was less than 100. However, I've been wrong once or twice in my life, so I thought I'd just see if folks agree that no 2015 audit required?

Thanks.

[Lou S.]

I agree with you. No audit for 2015.