"Companies A and B are in a controlled group. Both had their own plans, which were exactly the same design (hey, they wanted 2 separate plans). I was handling the 2 plans up to the point where ADP stepped in with a bigger better way to handle everything. My services were terminated. This all occurred in December 2020. I pressed them to let me finish 2020 and let ADP take over at the first of the year, nice and fresh. I was told, in writing, that it wasn't necessary to wait because ADP would handle the 2020 Form 5500. Come to find out-- they terminated Company A's plan and rolled it into Company B's plan. All assets were liquidated and transferred. Thing is.... Company A's plan was not yet whole. The assets were moved even though the SH Match hadn't yet been deposited. Is that OK? Because A's plan merged with B's, can B's plan accept the receivable SH Match?"