401(k) document was amended to include company B as an additional adopting employer of Company A. The primary employer, A, merged with another company © and the plan assets of company A are being transferred to Company C's 401(k) Plan. Company A's plan is to terminate. There are two remaining participants in the B company. This company was not part of the deal between A & C. Can the two participants from B be terminated and paid out fully vested? Thanks in advance to making time to assist me with this!

After the trustee-to-trustee transfer from the plan of the A EEs' benefits to the C 401k plan, I think that what was the A-B plan could then be terminated, fully vesting the two employees and being the reason for a distribution even if those 2 EEs remain employed by B.