Profit Sharing Plan - Takeover

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Employer A sponsors a 401(k) Safe Harbor Plan. Employer A is looking at aquiring Employer B. Employer B maintains a Cash Balance and Profit Sharing Plan.

1. Cash Balance Plan will be terminated prior to the acquisistion

Question - If Employer A wants to merge Employer B's Profit Sharing Plan into their Safe Harbor 401(k) Plan, can this be done at any time, or can the merger only take place on the first day of the plan year, since one is safe harbor and the other is not.

If they do merge the plans, am I correct in saying the Employer A's Trsutees and Plan Administrator will assume all fiduciary responsiblities for Employer B's Plan. Therefore, the s"sins" of Employer B's plan become Employer A's responsibility??