Safe Harbor Mid year Amendments

[52626]

the new mid year amendment guidance does not address merger and aquisitions.

my questions relates to a spin off plan.

Can a SH Plan spin off to to another existing SH Plan mid year? The SH contribution in both plans is the same. Employees in the plan spinning out will be immediately eligilbe to participate in the new plan.

What would happen if the SH contribution was different in both plans, going from a SH Match to 3% Non Elective or from a 3% Non Elective to SH Basic match.

Thanks

[Lou S.]

Related employers or unrelated?

I think the answer might be different in both cases.