"Open" MEP

[Robin Wilson]

When filing the form 5500, what should the IRS plan # be listed as for the PE? What if the PE had a prior plan that merged into the MEP - what should the IRS Plan # be then? What happens when the PE decides to start their own "stand alone plan" - what should the IRS plan # be listed as then? What happens if the PE decides to start their own "stand alone" plan and previously sponsored a "stand alone" plan that merged into the MEP that the PE adopted? Additionally, what should the effective date of the "new" plan be listed as? Should it be a restatement?