AAA and BBB each maintains a single-employer retirement plan. AAA merges into BBB, with BBB as the surviving entity.

Surviving organization BBB continues to sponsor both the AAA and BBB retirement plans. The two plans will eventually be merged, but probably not until a year or two from now.

1. When the AAA plan files its Form 5500, it has to use surviving organization BBB's EIN. AAA no longer exists as an entity, and BBB now sponsors the plan. Agreed?

2. What about the plan number? BBB is now sponoring two plans with plan number 001. Can one of the plans automatically, and without Department of Labor approval, change its plan number to 002?

I know that a single sponsor can't have two plans with the identical plan number, but I can't find any guidance about the mechanics of making a change.

Yes. PN is always assigned by sponsor without approval from DOL. Just give it BBB's EIN with PN 002. I think that page two of the 5500 will tell them that it was formerly AAAs EIN with PN 001?

E I beleive u r correct. Question 4 will need to be completed on the 5500 (page 2) with the previous sponsors name, ein, and plan number. If this is not completed they will probably get a letter from the DOL.

Thank you so much.

Don't forget to check your plan document to see if an amendment is required to change the Plan Number. Some prototypes list the Plan Number in the Adoption Agreement.

And fix the SPD, too.