Controlled Group and Standardized Adoption Agreements

[PMC]

Two separate entities constitute a controlled group and each of them have maintained separate (almost identical)plans. Both are on Standardized Prototype documents. They now want to merge the Plans into one. If they use EPCRS (SVP) and go before the IRS, practically speaking, what do you think the IRS would require?

[KJohnson]

I would think that this means that all employees should have been covered under both plans. You may want to look at the following at Q&As 101-106 which contain a detailed discussion ans some practical advice about fixing" plans in similar circumstances.

http://www.benefitslink.com/qa_columns/pla...cts/index.shtml