In 2002, employer had coupled MP and PS plans. Plans had never had to file because combined assets did not exceed $100,000. Plan merged MP into PS as of December of 2002. As of 12/31/2002, new combined PS plan still did not have $100,000.

Question - must we file a 5500 for the MP plan for the merger as if it were terminated?

Thanks,

Ronnie

Yes.