"The buyer has three broad paths: terminate the plan before closing, continue it on a standalone basis post-closing, or eventually merge it into the buyer's own 401(k) plan.... Each path carries distinct legal, administrative, and cost implications.... [If] no affirmative decision is made, the default path is continuation ... The only practical path to later 'terminate' the plan is a merger into the buyer's controlled group 401(k) plan. This article outlines the key factors buyers should evaluate early in the transaction process to arrive at the right decision with confidence."  MORE >>