5310-A

Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business

Agency
IRS
Revision
Rev. November 2010
Fillable fields
51
Pages
5
Official source
IRS form page
Checked
October 21, 2026
Fill 5310-A online
Page 1 of form 5310-A

Form 5310-A: Notice of Plan Merger, Spinoff or Transfer; Notice of QSLOBs

Form 5310-A, Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business, is filed under sections 6058(b) and 414(r) of the Internal Revenue Code. The instructions say employers use it to give notice of a plan merger or consolidation, a plan spinoff, a transfer of plan assets or liabilities to another plan, or qualified separate lines of business (QSLOBs).

It is an employer and plan form, not one a plan participant files. The instructions say a sponsor or plan administrator of a pension, profit-sharing or other deferred compensation plan files it for a merger, spinoff or transfer, and that the employer files the QSLOB notice. It goes to the IRS in Covington, KY. The instructions also say an IRS determination letter will not be issued when a Form 5310-A is filed.

Part I is completed by all filers, Part II covers mergers, spinoffs and transfers, and Part III covers QSLOB notices. You can fill out Form 5310-A free in your browser on this page and download the result without an account.

What's on Form 5310-A

Line 1: reason for filing

A code: 1 for a notice of QSLOBs, 2 for a plan merger or consolidation, 3 for a plan spinoff and 4 for a transfer of plan assets or liabilities.

Part I: sponsor and contact

Lines 2a to 2i hold the plan sponsor's name, address, country, EIN, telephone and fax. Line 3 holds a contact person, or a box to check when a power of attorney is attached.

Signature

A declaration under penalties of perjury, the signature and date, and the signer's printed name and title.

Part II: the plan and the transaction

Lines 4 to 6: plan name and 3-digit number, whether it is a defined benefit plan, a defined contribution plan code, and the other plans involved with their employer, EIN, plan number, transaction date and plan type.

Part III: QSLOB notice

Lines 7 to 12: any earlier QSLOB notice, the first testing year, whether the notice is a revocation, the code sections tested on a QSLOB basis, the list of QSLOBs and each plan's letter details.

How to fill out Form 5310-A

  1. 1

    Line 1

    Enter the code for the reason for filing: 1, 2, 3 or 4.

  2. 2

    Lines 2 and 3

    Enter the sponsor's name and 9-digit EIN as used on the Form 5500 series filings. The instructions say not to use a social security number or the trust's EIN. Complete line 3 or check the box and attach Form 2848 or Form 8821.

  3. 3

    Lines 4 and 5

    Enter the plan name (up to 70 characters) and its 3-digit plan number. For a defined benefit plan, enter 1 on line 5a and attach an actuarial statement of valuation. For a defined contribution plan, enter the plan code on line 5b.

  4. 4

    Line 6

    Enter the number of other plans involved, then lines 6c to 6h for the other plan. If there is more than one, attach a separate statement with the line 6 information for each.

  5. 5

    Part III

    For a QSLOB notice, answer line 7, enter the first testing year on line 8 and answer line 9. A revocation completes line 10 only. Otherwise complete lines 10 to 12 and attach the list of QSLOBs for line 11.

  6. 6

    Sign

    In general the employer or plan administrator signs. The instructions say stamped signatures are not acceptable, and a joint employer and union board needs one employer and one union representative to sign.

The instructions say the form is screened for completeness and incomplete notices will be returned.

Why fill Form 5310-A on indox

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When and where to file, and penalties

When to file a merger, spinoff or transfer

The instructions say to file at least 30 days prior to a plan merger or consolidation, spinoff, or transfer of plan assets or liabilities to another plan.

When to file a QSLOB notice

On or before the notification date for the testing year: the later of October 15 of the year following the testing year, or the 15th day of the 10th month after the close of the plan year of the employer's plan that begins earliest in the testing year.

Where to file

Internal Revenue Service, TE/GE Stop 31A Team 105, P.O. Box 12192, Covington, KY 41012-0192. The instructions send Express Mail or delivery service shipments to Internal Revenue Service, 7940 Kentucky Drive, Florence, KY 41042.

Late filing penalty

The instructions say the penalty for a late merger, spinoff or transfer notice is $250 a day for each day the Form 5310-A is late (up to a maximum of $150,000).

Questions

The instructions say to call Employee Plans Customer Service at 877-829-5500 for questions about the form.

Related forms

Who files Form 5310-A?

  • Plan sponsors and plan administrators

    Any sponsor or plan administrator of a pension, profit-sharing or other deferred compensation plan, except a multi-employer plan covered by PBGC insurance, files for a merger or consolidation, a spinoff or a transfer of plan assets or liabilities.

  • Each plan in the transaction

    The instructions say the form is filed for each plan with a separate EIN and plan number involved in a merger or transfer. In a spinoff, it is filed only for the plan in existence before the spinoff.

  • Employers with QSLOBs

    The employer files notice that it elects to be treated as operating QSLOBs, or that it modifies or revokes a previously filed notice. Only one notice per employer is required.

  • Representatives

    A representative filing for an employer or plan administrator attaches a power of attorney, such as Form 2848, or a written declaration that they are a qualified attorney, CPA, enrolled actuary or enrolled practitioner.

  • Cases with no notice

    The instructions say not to file for a direct rollover under section 401(a)(31), or for a merger, consolidation or spinoff that complies with Regulations section 1.414(l)-1(d), (h), (m) or (n)(2).

The instructions say who files depends on the reason for the notice, and list cases where no notice is filed.

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Questions about Form 5310-A

Who files Form 5310-A?

The instructions say the sponsor or plan administrator of a pension, profit-sharing or other deferred compensation plan files it for a merger, spinoff or transfer, and the employer files it for a QSLOB notice. It is not filed by plan participants.

Does the IRS issue a determination letter for Form 5310-A?

No. The instructions say an IRS determination letter will not be issued when a Form 5310-A is filed.

How early is the notice filed for a merger?

The instructions say at least 30 days prior to the merger or consolidation, spinoff, or transfer of plan assets or liabilities.

Is one form enough for a merger of several plans?

The instructions say the form is filed for each plan with a separate EIN and plan number involved in a merger or transfer. Their example of Plans A, B and C merging into a new Plan D needs four separate forms.

What is the penalty for filing late?

The instructions list $250 a day for each day the form is late, up to a maximum of $150,000, for a merger, spinoff or transfer notice.

Are there formatting rules?

The instructions say data goes in Courier size 10 font with letters in all capitals, call for an 8-digit MMDDYYYY format, and say incomplete notices are returned.