Restatement of Merged Plan (Posted May 22, 2001) Technical Tip 49: The following question and answer were from the IRS Q&A Session at the 2000 ASPPA Annual Conference: If a plan is properly merged into another during the remedial amendment period, is it necessary to amend and restate the disappearing plan? IRS Response: No, so long as appropriate language regarding the disappearing plan is contained in the restatement. Comment by the RLR&C ERISA Attorneys: Presumably, "appropriate language" means one or more recitals in the restated document explaining the history of the plan, including the adoption of the disappearing plan and the fact that it was merged into the surviving plan on a specified date. View all Tips © 2012 Reish Luftman Reicher & Cohen, a Professional Corporation Important notice: Answers are provided as general guidance on the subjects covered in the question and are not provided as legal advice to the questioner's situation. Any legal issues should be reviewed by your legal counsel to apply the law to the particular facts of your situation.