The Plan will not be merged or consolidated with any other Plan, nor will any of its assets or liabilities be transferred to another Plan, unless immediately after a merger, consolidation, or transfer of assets or liabilities, each Participant would receive a benefit under the Plan that is at least equal to the benefit he or she would have received immediately prior to a merger, consolidation, or transfer of assets or liabilities (assuming in each instance that the Plan had then terminated).
27 Miss. Code. R. 240-XI-11.4