Plan Merger Law Update Amendment?

When a plan terminates it has to be updated for recent law changes. But what about when a plan merges into another plan. Does the same requirement apply to the plan that will not survive the merger?

Nope.

43 minutes ago, Purplemandinga said:

When a plan terminates it has to be updated for recent law changes. But what about when a plan merges into another plan. Does the same requirement apply to the plan that will not survive the merger?

In a true merger, the plan does in fact survive.  Both plans continue in existence in the form of the merged plan, and become one.  The filing of a final 5500 for one doesn't mean it has ceased to exist - it's just to report on the transaction and zero out the balance "reportable" to the DOL each year.

My understanding is that a plan that merges into another must be up to date and that is something IRS specifically looks at. Line 13 on Form 5307 asks if plan was involved in a merger (among other things) and the instructions then say what additional information must be attached:

Line 13. Attach a statement that provides the following for the plans involved: 1. Name of plans, 2. Type of plan, 3. Date of merger, consolidation, spinoff, or a transfer of plan assets or liabilities, and 4. Verification that each plan involved was qualified at the time of the merger, consolidation, spinoff, or a transfer of plan assets or liabilities.

If plans are pre-approved w/o modification and/or individually designed such that there are no determination letter submissions, that does not eliminate this requirement.

1 hour ago, CuseFan said:

4. Verification that each plan involved was qualified at the time of the merger, consolidation, spinoff, or a transfer of plan assets or liabilities.

A plan can be "qualified" without the documents containing all necessary amendments, where the time to amend is deferred ither statutorily or regulatorily.  Keep in mind that a merged plan still exists, and will be amended (timely) when the combined plan is amended.