I have drafted up amendments to merge to mirror DB plans, and have included language to address the following:

1. Code section 411(d)(6) protected benefits;

2. Code section 401(a)(4) unique benefits rights and features;

3. ERISA section 208/Code section 401(a)(12); and

4. Code section 414(l) protections.


We have also dealt with the non-document issues such as Form 5310-A, 204(h) notice, funding issues, etc. I was just wondering if there is anything else that I need to include in the actual plan merger amendments. Can anybody think of anything else?


Thanks!!!

Check the trust agreement? What needs to be done to commingle the assets, or at least to have them be recognized as funding one plan rather than two?

Got any differences in optional forms?
Got any grandfathered groups and/or provisions? (Just in case not covered by your Item 2.)
Got any TH issues (especially if in one plan but not the other)?

Got milk?