The answer is in Comment 2(g)-4,
Merger or acquisition—coverage for calendar year of merger of acquisition. Paragraph iv. of that comment says, in pertinent part:
Two covered institutions merge. The surviving or newly formed institution is a covered institution. Data collection is required for the entire calendar year of the merger. The surviving or newly formed institution files either a consolidated submission or separate submissions for that calendar year. ....
In short, you have two options. You can go either way as long as all the applications and loans with final action dates in 2022 are reported.
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