Two companies of comparable size are merging, but have reached a snag in their negotiations over retirement plans. Company A has a traditional management style, and an older, long-service population. It also has a final average pay, defined benefit plan. Company B has a slightly less traditional management style, with a younger, shorter-service population. Company B's retirement plan is a 401(k) plan with a moderate company match plus a discretionary profit sharing feature.

Plan cost to each employer is comparable on a cost per employee basis. It is management's goal throughout this merger to create a unified culture that will better represent the focus of the new company, and a single retirement plan structure is consistent with this goal.

What are the obstacles the merged entity must address to create a single retirement plan structure that meets this goal?