Reposting with additional information ..Regarding Old Veba Plan

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

1. Such a plan is required to file for each year up to and including the year in which the assets are distributed. [Note: if the plan was terminated 10 years ago with no remaining participants, the trust became a "wasting trust", which requires that all remaining assets be distributed within one (1) year.]

2. The form to file would be the 990-EZ, and yes you can e-file it. In fact, e-filing is required.

3. No, a welfare benefit plan may not be merged with a retirement plan of the same entity, nor can such assets be rolled over into a retirement plan. 

Presumably the grantor (sponsor, maker) of the trust was an active business. Is it still in business?  Does it have current employees?
Leaving this situation for 10 years could hardly be called "benign neglect". It is more like a festering sore that will not get better on its own, and will require regular (at least annual) attention until dealt with.

The trustee has legal duties imposed by law as well as those imposed by the trust document (indenture). One of those duties under IRC 501(c)(9) is that benefits may be paid only to or for the benefit of employee/participants. How do you propose to get the funds out of the trust?