|(a) Dissolution. If a community center proposes to cease operations and dissolve, the center's board of trustees and each local agency shall inform DADS and DSHS in writing of such a decision before dissolution. DADS, DSHS, the board of trustees, and each local agency shall agree to a plan of dissolution that addresses at least the following factors: (1) the center's assets and liabilities (including personnel); (2) necessary audits to be conducted; (3) closure activities, including arrangements for uninterrupted delivery of services; (4) the transfer, archival, and security of records and information; and (5) future plans for the region's service delivery system (e.g., affiliation with an existing center or establishment of a new center). (b) Merger. If two or more existing community centers agree to merge into a new community center, then before merging the boards of trustees of the involved centers submit to DADS and DSHS an initial plan in accordance with §411.305(c) of this title (relating to Process to Establish a New Community Center). The initial plan must represent the services to be provided in the combined expanded region and include a copy of the new contract of interlocal agreement and official documentation (e.g., a resolution) confirming an intent to merge from each local agency involved.