Two mergers: what is applicable cycle?

[JJRetirement]

I think I have the correct answer to this, but getting it wrong would be costly, so I'd appreciate other opinions.

Is a cycle E restatement and submission for the following plan timely if complete by 1/31/16 (cycle E)?

For EGTRRA, Plan X was Cycle E plan based on employer EIN. Plan X applied for and received Cycle E letter for EGTRRA.

MERGER #1

In 2012, sponsor merged into another organization with EIN ending in "4". So post-change, applicable cycle is D. (Not sure of the merger date within 2012, but this shouldn't matter because neither D nor E was open or expired at any time in 2012).

MERGER #2

1/1/15, sponsor merged into another organization with EIN ending in "0".

Pre-change cycle is D

Post-change cycle is E

Unless one of the exceptions in section 11.03 of Rev. Proc. 2007-44 applies, then the post-change cycle (E) will be the applicable cycle.

Consideration of 11.03 exceptions...

(1) N/A Post-change cycle is not open

(2) N/A Post-change cycle has not expired

(3) Post-change cycle (E) ends later than the pre-change cycle (D) and and pre-change cycle (D) is open (yes), the plan is permitted to treat the pre-change cycle as the applicable cycle. This sounds optional to me - meaning there is also an option to use the post-change cycle.

(4) N/A pre-change cycle is not expired

(5) N/A one of the cycles is currently open

I think the plan is now cycle E plan again and will be in compliance if restated by 1/31/16 in accordance with the 2014 cumulative list. We intend to file for a letter. The plan could have elected to use Cycle D, but wasn't required to.

Anyone disagree?

Input appreciated!