Does anyone know if it is permissible to change or modify Plan Names without changing Plan Numbers on the 5500 filing? This would be done as a result of a merger of 2 plans that resulted in a different classification of employees being transferred to the plan that will survive the merger, thus rendering the name of the surviving plan inaccurate. For the terminated plan, I will file a final report since all assets were transferred out.

I have not found anything to suggest that changing a plan name with an existing plan number can't be done, but thought I would check in and see if anyone knows differently. Thanks for any replies!

Plan name changes happen frequently, without change in EIN or Plan Number. Take, for example, a law firm that adds a partner and therefore wants to change the name of the Plan. It has never been a problem. Amending & restating a MP plan into a PS plan, or vice-versa, or amending a PS plan into a 401k, or vice-vesa, also happens frequently. Again, no problems I am aware of.