Upon reorganization or merger of a plan, OPM must credit to the surviving plan the reserves of the reorganized or merged plan. If more than one plan survives, the reserves must be divided among the surviving plans in proportion to the number of enrollees continuing to subscribe to the surviving plans.
Code of Federal Regulations
[54 FR 52339, Dec. 21, 1989; 55 FR 22891, June 5, 1990]