Reposting with additional information ..Regarding Old Veba Plan

[SSRRS]

Hi

A Happy New Year to all of you. Thank you in advance for any insights on this.

1. Is a veba plan ,  with only $76,000 IN ASSETS. that has not had a contribution for at least 15 years , and all participants in the plan were terminated 10 years ago at least, still required to file a 990 (EZ)? As assets for all plans for this entity are under 250K? Also, in general is a 990 still required to be filed for Veba plans or a 5500 SF is sufficient? 

2.IF YES, must the 990 be e-filed, and mailing it in is not allowed anymore?

3. Can this Veba plsn merged with a mp plan of the same entity...(with of course properly allocating, ie prorating, the assets for each of the 2 plans annually)?

Thank you, as always.  for any insights