Merging 401(k) plan into 401(a)?

[stainedglass80]

Question re: self-correction of an employer eligibility failure (governmental entity adopting 401(k) plan).  If the employer will cease contributions to the 401(k) plan (either through a freeze or a termination) within the self-correction deadline and subsequently adopt 457(b) and 401(a) plans, is the appropriate action merging the 401(k) plan into the 401(a) plan?

[Luke Bailey]

stainedglass80, I think the IRS would give you that in VCP, but I would question whether an employer eligibility failure qualifies as an "Eligible Inadvertent Failure" under Rev. Proc. 2023-43. In other words, I am skeptical that such a failure qualifies for self-correction according to IRS.