Partially Exempt Bank Acquired

I've searched through the Small Entity Guide but does anyone have insight on when a partially exempt bank is acquired by a bank that is required to fully report?

My gut tells me that the partial exemption would still apply when compiling the LAR for the acquired bank for any loans prior to acquisition. However, I'd like some confirmation of this.

Page 118 of the 2021 HMDA Reporting Getting it Right manual (GIR)

If a Financial Institution that is eligible for the partial exemption for closed-end mortgage loans
merges with a Financial Institution that is not eligible for the partial exemption and the
surviving or newly formed Financial Institution is not eligible for the partial exemption, for the
calendar year of the merger, collection of optional data for closed-end mortgage loans is
required for covered loans and applications handled in the offices of the merged Financial
Institution that was previously not eligible for the partial exemption. For the calendar year of
the merger, collection of optional data for closed-end mortgage loans is permitted but not
required for covered loans and applications handled in the offices of the merged Financial
Institution that was previously eligible for the partial exemption. Comment 3(d)-3.iii.

.3(d) - Comment 3(iii) Assume an institution that is eligible for the partial exemption for closed-end mortgage loans merges with an institution that is ineligible for the partial exemption and the surviving or newly formed institution is ineligible for the partial exemption. For the calendar year of the merger, collection of optional data as defined in § 1003.3(d)(1)(iii) for closed-end mortgage loans is required for covered loans and applications handled in the offices of the merged institution that was previously ineligible for the partial exemption. For the calendar year of the merger, collection of optional data for closed-end mortgage loans is permitted but not required for covered loans and applications handled in the offices of the merged institution that was previously eligible for the partial exemption. When an institution that is ineligible for the partial exemption for closed-end mortgage loans acquires a branch office of an institution that is eligible for the partial exemption, collection of optional data for closed-end mortgage loans is permitted but not required for covered loans and applications handled by the acquired branch office for the calendar year of the acquisition.

Thank you both. I must have missed it. I greatly appreciate it!