Company “A” sponsors a SIMPLE IRA
Company “A” has since merged with Company “B” which does not offer their employees a retirement employer sponsored retirement plan. The owners of “A & “B” now co-own “B”
After the merger company “A” no longer exists. Instead its taken “B’s” name and tax id #. The owners of “A & “B” now co-own “B”
Employee count post-merger remains less 100 (no problems there)

Questions:
I think the employer (“B”) needs to contact the IRA custodian updating them on the merger. Is it as easy as the custodian changing the employer name and EIN on their system to “B”?

Are the original employees of company “B” automatically eligible forthe SIMPLE or do they need to satisfy plan eligibility requirements? Assuming the latter – can they use past service from “B” prior to merger?

What notification needs to given to the all employees?

Anything else that I should be aware of?

Thank you