Termination of PSP which previously merged with a MPPP

[chris]

I am in the midst of terminating client's PSP. The PSP is the survivor of a plan merger with client's former MPPP in 1991. No 204(h) notice was distributed when the plans merged. I am aware of a small number of court cases which seem to say that a 204(h) notice would be required in the merger context. I am considering the extent to which I may need to address the 204(h) notice issue with respect to the termination of the PSP. Specifically, if a 204(h) notice was required upon the merger, then technically the MPPP is still alive. Giving a 204(h) notice with respect to the termination of the PSP would seem to at least cut off the obligation under the MPPP as of the termination date. I understand that giving the notice may invite participant questions. Anyone dealt with this before or have any comments???? Thanks.