"[A] January 1 merger date causes a logistically inconvenient and impractical one-day plan year for the merged plan.... [T]he correct course of action is to complete a one-day final Form 5500 and audit report.... [T]he DOL's main concern is that the transfer of participant account balances from plan to plan be subject to audit procedures. To EBSA, an independent verification of the transfer is the most important practical consideration "  MORE >>