How to merge two 401(k) plans?

[Guest SJPrince]

We are going to merge 2 401(k) plans together (a subsidiary and parent).

I haven't found anything that tells me what I do exactly to implement the merger. Anyone know of any checklist or anything that may guide me??

Thanks!!

[Guest Tom Maloney]

I would start with the regulations under Sections 414(l) and 411(d)(6)

[Guest rhp]

Also check out IRS Form 5310-A, particularly the instructions

[Guest johndoe]

The IRS announced informally at the last ABA meeting that it no longer requires the filing of a Form 5310-A for mergers of defined contribution plans; the IRS said it would update the 5310-A instructions to reflect this in due course.