Is it true that there is no IRS guidance on ADP testing for plan that

[AndyT]

Plan A merges into Plan B eff. 4/1/2000 (both are calendar years). Do I do an ADP test for Plan A from 1/1 - 4/1?

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Andy Treece

[MWeddell]

Yes, it's true there's no official IRS guidance really. In Notice 2000-3, they asked for comments.

Regarding your specific question, have both Plans A & B been the same controlled group of employers for a long time period? If not, when was the corporate acquisition and was it a stock or asset purchase.

[AndyT]

Thanks for replying, MWeddell. Company B recently (say in early 2000) purchased the stock of Company A.

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Andy Treece