Here are the facts:
Employer maintains a single employer 401k plan. Employer decides to transfer all of its employees, effective January 1st, to a PEO (unrelated employee leasing company) and those employees (who are now employees of the PEO, technically speaking) are eligible / enroll in the PEO's 401k. The employer elects to merge the single ER 401k plan into the PEO multiple employer 401k plan, also effective January 1st. Unfortunately, the actual transfer of assets does not take place until February 1. Of course, all of the affected employees (now employees of the PEO) are leased by the single employer. There was no plan amendment to the 'old' plan to terminate, only an election to merge.

Question: Does the 'old' single ER 401k Plan file a final 5500 for the one month period ended February 1st, and is that plan considered officially terminated? Or is is considered merely suspended or frozen?

Merger is not termination, or freeze, or suspension. A plan cannot escape the final 5500 requirement by engaging in a merger.

This is not a comment on the advisability of the merger.

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