Final 5500

[TCollins]

Hello,

When a single employer plan merges into a MEP, the single employer plan files a final 5500.  If the employer later decides to spin off from the MEP into a newly established single employer plan, can that employer use the original Plan Number (001) and effective date of the original single employer plan (prior to the merger)?

I have a single employer Plan (effective 01/01/2017 / Plan 001) that merged into a MEP in 2021.  A final 5500 was filed for the single employer Plan for a short plan year in 2021.  The employer has decided to spin off from the MEP into a newly established single employer plan in 2023.  Can the single employer Plan use the original effective date of 01/01/2017, and IRS Plan Number 001, or should the effective date be the date the assets spun off from the MEP with a Plan Number of 002?

Thank you!