Guest ksumner Posted August 18, 1999 Posted August 18, 1999 We are merging two plans. Is it necessary to amend the plan that is "going away" or just the remaining plan. My information so far indicates that for mergers that occured prior to 12/31/94, only the remaining plan needed to be amended for TRA 86. Seems there was some guidance then, but not now.
Guest Posted August 19, 1999 Posted August 19, 1999 As I understand it, if you are currently merging two qualified plans, only the surviving plan must be updated within the remedial amendment period for GUST.
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