This completely depends on the arrangement of the merger and the decisions of the owners. If they kept the two plans separate they may be able to get away with this. But eventually, as expected, they will probably adopt one plan into the other. There would be no compliance requirment that will keep you at 25% or 35% match as most matching provisions are completely discretionary if it is a non safe harbor plan. It is all up to the owners, though, it may have been at the suggestion of a WF advisor.