Company A becomes a company in 2002. Also in 2002, Company A buys Company B. Company B has an existing 401(k) plan. Company A assumes sponsorship of Company B's plan. The plan is amended and the name and tax i.d. number of the plan changes.

I was going to file a final 5500 for Company B's plan for 2002 showing the assets transferring to the newly named Company A's plan. However, when I go to prepare the 5500 for the newly named (but not new) plan, I am perplexed as to whether to mark the box titled, "the first return/report filed for the plan" because according to the plan document, the effective date of the plan is in 1989. And, the beginning plan assets will equal zero.

So, now I am confused. If I just change the name and tax i.d. on the form 5500 and file it as a continuation of Company B's plan, I assume the EBSA will wonder what happened to the plan with the old name and tax i.d. number. If I file a final 5500 under the old name and start a new 5500 with the new name, can I say it is the first return and still show an effective date of 1989?

I'm sure I am missing something major here, but I have searched the boards and my reference materials and I just don't know what to do.

Look at page 2 of the 5500, it has a place to report old sponsor name and EIN.

Boy, do I feel stupid. Thank you.

Don't feel bad. Government forms do that to ALL of us at times!