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Department of the Treasury
Internal Revenue Service
Instructions for

Form 5310-A

(Rev. December 2020)

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

Section references are to the Internal Revenue the plan merger and plans that cease to treated as the only notice filed for the
Code unless otherwise noted. exist after the plan merger. In the case 2019 testing year (see Part III).
of a plan spinoff, file Form 5310-A only
Future Developments for the plan in existence before the Example Three - Revocation
For the latest information about spinoff.
developments related to Form 5310–A • Qualified separate lines of The facts are the same as in Example
and it’s instructions, such as legislation business. The employer must file Two. Assume that Employer A timely
enacted after they were published, go to notice that it elects to be treated as filed a new notice for the 2019 testing
www.IRS.gov/forms5310. operating QSLOBs or that it either year. During 2020, Employer A elects
modifies or revokes a previously filed not to treat itself as operating QSLOBs
notice. Only one notice per employer, for the 2020 testing year. Employer A
General Instructions within the meaning of sections 414(b), must revoke the last notice it filed (that
(c), and (m) is required. is, the notice for the 2019 testing year).
Purpose of Form Employer A must revoke the notice filed
Form 5310-A is used by employers to Examples for the 2019 testing year by filing Form
give notice of: Example One - Initial Notice 5310-A for the 2020 testing year and
• A plan merger or consolidation that is indicating on line 9 of the Form 5310-A
the combining of two or more plans into Employer A is composed of four that it is revoking a previously filed
a single plan. separate corporations that are treated notice and is no longer testing on a
• A plan spinoff that is the splitting of a as one employer within the meaning of QSLOB basis. If such notice is not filed
single plan into two or more spinoff section 414(b). Employer A treats each on or before the notification date for the
plans. corporation as a separate line of 2020 testing year, the notice filed for the
• A plan transfer of plan assets or business. The 2018 testing year is the 2019 testing year will be treated as the
liabilities to another plan that is the first year for which Employer A elects to only notice filed for the 2020 testing
splitting off of a portion of the assets or be treated as operating QSLOBs for the year (see Part III).
liabilities of the transferor plan and the purpose of section 410(b) (see When
concurrent acquisition or assumption of To File for a definition of “testing year”). Exceptions From Filing
these split-off assets or liabilities by the Employer A must file Form 5310-A and
transferee plan. provide information on each of the four Notice of Plan Merger or
• Qualified separate lines of business QSLOBs on or before the notification Consolidation, Spinoff, or
(QSLOBs). date for the 2018 testing year (see Transfer of Plan Assets or
When To File for a definition of
Note. An IRS determination letter will “notification date”). If the notice is not Liabilities
not be issued when a Form 5310-A is timely filed, Employer A is not treated as Direct rollover. Do not file Form
filed. operating QSLOBs for purposes of the 5310-A for an eligible rollover
coverage rules for the 2018 testing year distribution that is paid directly to an
Who Must File (see Part III ). eligible retirement plan in a direct
• Pension plan, profit-sharing plan, rollover as described in section 401(a)
or other deferred compensation Example Two - Modification (31).
plan. Any sponsor or plan administrator The facts are the same as in Example Plan merger or consolidation or
of a pension, profit-sharing, or other One. During the 2019 testing year, spinoff. Do not file Form 5310-A if the
deferred compensation plan (except a Employer A sold QSLOB four. Also, plan merger or consolidation or the
multi-employer plan covered by Public assume that Employer A timely filed spinoff complies with Regulations
Benefit Guaranty Corporation (PBGC) Form 5310-A for the 2018 testing year. section 1.414(l)-1(d), (h), (m), or (n)(2).
insurance) should file this form for a For the 2019 testing year, Employer A Generally, these requirements will be
plan merger or consolidation, a spinoff, intends to treat QSLOBs one and two as satisfied in the following four situations:
or a transfer of plan assets or liabilities a single QSLOB. Employer A must 1. Two or more defined contribution
to another plan. See section 6058(b). modify its initial notice by filing Form plans are merged and all of the
5310-A on or before the notification date following conditions are met:
Note. This form must be filed for each for the 2019 testing year, including a
plan with a separate employer revised list of QSLOBs for line 11 of the a. The sum of the account balances
identification and plan number if that form. If Employer A does not timely in each plan prior to the merger
plan is involved in a merger or transfer provide a new notice, the initial notice (including unallocated forfeitures, an
of plan assets or liabilities. This includes filed for the 2018 testing year will be unallocated suspense account for
plans that were not in existence before excess annual additions, and an

Oct 19, 2020 Cat. No. 12899J

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unallocated suspense account for an on Form 5310-A. Enter the date of the spinoff occurring during the current plan
ESOP) equals the fair market value of second merger on line 6g. year.
the entire plan assets. Also, mergers occurring in previous Aggregating spinoffs may cause a
Example. Neither plan has an plan years are taken into account in spinoff, for which a Form 5310-A was
outstanding section 412(d) waiver determining the percentage of assets not initially required to be filed, to
balance. above if the series of mergers is, in become reportable as a result of a
b. The assets of each plan are substance, one transaction with the subsequent spinoff. In this case, report
combined to form the assets of the plan merger occurring during the current plan the spinoff(s) on the Form 5310-A filed
as merged. year. for the subsequent spinoff. Enter the
c. Immediately after the merger, Aggregating mergers may cause a date of the subsequent spinoff on
each participant in the plan has an merger, for which a Form 5310-A was line 6g.
account balance equal to the sum of the not initially required to be filed, to
Transfer of Plan Assets or Liabilities.
account balances the participant had in become reportable as a result of a
A transfer of plan assets or liabilities is
the plans immediately prior to the subsequent merger. In this case, the
considered a combination of separate
merger. merger(s) must be reported on the Form
plan spinoffs and mergers.
2. There is a spinoff of a defined 5310-A filed for the subsequent merger.
contribution plan and all of the following b. The provisions of the larger plan Do not file Form 5310-A for:
conditions are met: that allocate assets at the time of • The transferor plan in a transfer
a. The sum of the account balances termination must provide that, in the transaction if the assets transferred
in the plan prior to the spinoff equals the event of a spinoff or termination of the satisfy the spinoff conditions in 2 or 4
fair market value of the entire plan plan within 5 years following the merger, above.
assets. plan assets will be allocated first for the • The transferee plan in a transfer
Example. The plan does not have an benefit of the participants in the other transaction if the plan liabilities
outstanding section 412(d) waiver plan(s) to the extent of their benefits on transferred satisfy the merger conditions
balance. a termination basis just prior to the in 1 or 3 above.
merger.
b. The sum of the account balances
for each of the participants in the 4. There is a spinoff of a defined Note. In some situations, the transferor
resulting plan(s) equals the account benefit plan into two or more defined plan may have to file Form 5310-A but
balances of the participants in the plan benefit plans and both of the following not the transferee plan, or the transferee
before the spinoff. conditions are met: plan may have to file but not the
c. The assets in each of the plans a. For each plan that results from transferor plan.
immediately after the spinoff equal the the spinoff, other than the spunoff plan
sum of the account balances for all with the greatest value of plan assets Examples
participants in that plan. after the spinoff, the value of the assets Transfer of Plan Assets or
Example. The plan does not have spun off is not less than the present Liabilities
unallocated accounts. value of the benefits spun off (whether
or not vested). Plans A, B, and C are separate plans
3. Two or more defined benefit within the meaning of section 414(l). A
plans are merged into one defined b. The value of the assets spun off
portion of the assets and liabilities of
benefit plan and both of the following to all the resulting spunoff plans (other
both Plan B and Plan C will be
conditions are met: than the spunoff plan with the greatest
transferred to Plan A. None of the plans
value of plan assets after the spinoff)
are excluded from filing under the
a. The total liabilities (the present plus other assets previously spun off
exceptions from filing listed above. In
value of benefits whether or not vested) (including transfers to another plan)
this situation all 3 plans must:
that are merged into the larger plan during the plan year in which the spinoff
involved in the merger are less than 3% occurs is less than 3% of the assets of • File a completed Form 5310-A.
of the assets of the larger plan. This the plan before the spinoff as of at least • Enter code 4 (notice of a transfer of
plan assets or liabilities) as the reason
condition must be satisfied on at least 1 1 day in that plan's plan year.
for filing.
day in the larger plan's plan year during Example. Assume that a spinoff
which the merger occurs. All previous involving almost 3% of the assets of the • Complete all parts of Part I and II of
the form.
mergers (including transfers from plan occurs in the first month of the plan
For Plan A, line 6 of the form will show
another plan) occurring in the same plan year. In the fourth month of the plan
information regarding Plan B and an
year are taken into account in year a second spinoff occurs involving
attached statement with the line 6
determining the percentage of assets liabilities equal to 2% of the assets of
information for Plan C. Plan B and Plan
described above. the plan. The total of both spinoffs
C will each enter the information
Example. Assume that a merger exceeds 3% of the plan assets. As a
regarding Plan A on line 6.
involving almost 3% of the assets of the result of the second spinoff, Form
larger plan occurs in the first month of 5310-A must be filed to report both
the larger plan's plan year. In the fourth spinoffs. Enter the date of the second Plan Merger
month of the larger plan's plan year, a spinoff on line 6g. Plans A, B, and C are separate plans
second merger occurs involving
liabilities equal to 2% of the assets of Spinoffs occurring in previous or within the meaning of section 414(l).
the larger plan. The total of both subsequent plan years are taken into Plans A, B, and C are being merged.
mergers exceeds 3% of the assets of account in determining the percentage Assets and liabilities from each plan will
the larger plan. As a result of the second of assets spun off if such spinoffs are, in be merged into Plan D, a new plan that
merger, both mergers must be reported substance, one transaction with the was established for the purpose of
effecting the merger. None of the plans

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are excluded from filing under the Internal Revenue Service How To Complete the
exceptions from filing above. 7940 Kentucky Drive
Florence, KY 41042 Notice
In this situation, four separate Forms Form 5310-A is screened for
5310-A must be filed. Because Plan D is completeness. Incomplete notices will
receiving assets from Plans A, B, and C, Private delivery services. In addition be returned. Here are some tips to help
Plan D must file a complete Form to the United States mail, you can use you complete the form correctly.
5310-A, enter code 2 (notice of a plan certain private delivery services
merger) as the reason for filing, and designated by the IRS to meet the 1. The notice has formatted fields
complete all of Parts I and II of the form. “timely mailing as timely filing/paying” that will limit the number of characters
Line 6 of the form will show information rule for tax returns and payments. entered per field.
regarding Plan A and an attached These private delivery services include 2. All data input will need to be
statement with the line 6 information for only the following. entered in Courier size 10 font.
Plans B and C. Plans A, B, and C are • DHL Express (DHL): DHL Same Day 3. Alpha characters should be
merging with Plan D. Plans A, B, and C Service. entered in all capital letters.
will each file a separate Form 5310-A • Federal Express (FedEx): FedEx 4. Enter spaces between any
completed as follows: Enter code 2 as Priority Overnight, FedEx Standard words. Spaces will count as a character.
the reason for filing, complete all of Overnight, FedEx 2Day, FedEx
Parts I and II, and enter the information International Priority, and FedEx 5. All data fields are entered as an 8
regarding Plan D on line 6. International First. digit field in MMDDYYYY format.
• United Parcel Service (UPS): UPS 6. If a number is requested, a
Next Day Air, UPS Next Day Air Saver, number must be entered.
When To File UPS 2nd Day Air, UPS 2nd Day Air 7. For questions regarding this form,
• File Form 5310-A at least 30 days A.M., UPS Worldwide Express Plus, call the Employee Plans Customer
prior to a plan merger or consolidation, and UPS Worldwide Express. Service at 1-877-829-5500.
spinoff, or transfer of plan assets or
liabilities to another plan. The private delivery service can tell
• If you are filing Form 5310-A to notify you how to get written proof of the The IRS may, at its discretion,
the IRS that the employer treats itself as mailing date. require additional information or the
submission of a Form 5300, Application
operating QSLOBs or the employer is for Determination for Employee Benefit
modifying or revoking a previously filed Signature Plan, when it is deemed necessary.
notice, file Form 5310-A on or before the Stamped signatures are not
notification date for the testing year. The ! acceptable; see Rev. Proc. Specific Instructions
“notification date” for a testing year is CAUTION 2020-4, which is on page 251 of
the later of: (a) October 15 of the year Internal Revenue Bulletin 2020-1 at Line 1 — Reason for filing. Enter the
following the testing year, or (b) the 15th www.irs.gov/pub/irs-irbs/irb20-01.pdf. appropriate code that describes the
day of the 10th month after the close of reason you are filing Form 5310-A.
the plan year of the plan of the employer In general, the employer or plan
that begins earliest in the testing year. administrator must sign the form. For Enter for a notice of qualified 1
“Testing year” means the calendar year. single employer plans the plan separate lines of business.
administrator and the employer are Enter for a notice of a plan merger 2
Penalties generally the same person. When the or consolidation.
plan administrator is a joint employer —
There is a penalty for the late filing of a Enter for a notice of a plan spinoff.3
union board or committee — at least
Form 5310-A to report a plan merger or Enter for a notice of a transfer of 4
one employer representative and one
consolidation, spinoff, or transfer of plan plan assets or liabilities to another plan.
union representative must sign. A Form
assets or liabilities. The penalty is $250
5310-A filed with the IRS by a
a day for each day the Form 5310-A is Part I — All Filers Must
representative on behalf of an employer
late (up to a maximum of $150,000).
or plan administrator must be
The form is late if it is not filed at least Complete Part I
accompanied by:
30 days before the plan merger or Lines 2a and 2b. Enter the name and
consolidation, spinoff, or transfer of plan 1. A power of attorney specifically address of the employer or plan
assets or liabilities. authorizing such representation in this sponsor. A plan sponsor means:
matter (you may use Form 2848, Power
1. In the case of a plan that covers
Where To File of Attorney and Declaration of
the employees of one employer, the
File Form 5310-A at the address Representative), or
employer;
indicated below: 2. A written declaration that the
2. In the case of a plan sponsored
representative is a currently qualified
by two or more entities required to be
Internal Revenue Service attorney, certified public accountant,
aggregated under sections 414(b), (c),
TE/GE Stop 31A Team 105 enrolled actuary, or is currently enrolled
or (m), one of the members participating
P.O. Box 12192 to practice before the IRS (include either
in the plan; or
Covington, KY 41012-0192 the enrollment number or the expiration
date of the enrollment card) and is 3. In the case of a plan that covers
Requests shipped by Express Mail or authorized to represent the employer or the employees and/or partners of a
a delivery service should be sent to: plan administrator. partnership, the partnership.
The name of the plan sponsor/
employer should be the same name that
was or will be used when the Form

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5500, Annual Return/Report of Part II—Plan Merger, addition, Plans A, B, and C must each
Employee Benefit Plan, series returns/ file a separate Form 5310-A (see the
reports are filed for the plan. Consolidation, Spinoff, or example of a plan merger).
Transfer
Address. Include the suite, room, or Line 6h. Enter the code that describes
other unit number after the street Line 4a. Enter the name you the other plan.
address. If the Post Office does not designated for your plan. Due to space Enter for a defined benefit plan.1
deliver mail to the street address and restrictions, this field is limited to 70
the plan has a P.O. box, show the box characters, including spaces. Due to Enter for a profit-sharing plan.2
number instead of the street address. this restriction, “Employee” and “Trust” Enter for a profit-sharing/401(k) 3
This address should be the address of are not necessary in the plan name. plan.
the sponsor/employer. Line 4b. Enter the 3-digit number, Enter for a stock bonus plan.4
Line 2g. Enter the 9-digit employer beginning with “001” and continuing in Enter for an ESOP plan.5
identification number (EIN) assigned to numerical order for each plan you adopt Enter for a money purchase plan.6
the plan sponsor/employer. This should (001–499). The number assigned to a
be the same EIN that was or will be plan must not be changed or used for Enter for a target benefit plan.7
used when the Form 5500 series annual any other plan. This should be the same
returns/reports are filed for the plan. For number that was or will be used when Part III—Qualified
a multiple employer plan, the EIN the Form 5500 series returns/reports Separate Lines of
should be the same EIN that was or will are filed for the plan. Business
be used when Form 5500 is filed. Lines 5a. Attach an actuarial statement Rev. Proc. 93-40, 1993-2 C.B. 535,
Do not use a social security of valuation showing compliance with contains procedures relating to the
section 414(l). The statement must (1) notification requirements of section
! number or the EIN of the trust.
CAUTION identify the type of transaction involved 414(r)(2)(B).
The plan sponsor/employer must (for example, merger or consolidation,
Notice given by an employer applies
have an EIN. A plan sponsor/employer spinoff, or transfer of plan assets or
to all plans maintained by the employer
without an EIN can apply for one. liabilities), and (2) provide information
for plan years beginning in the testing
• Online—Generally, a plan sponsor/ verifying compliance with the
year. Once the notification date (see
employer can receive an EIN by Internet requirements of sections 401(a)(12) and
When To File) for a testing year has
and use it immediately to file a return. 414(l). This statement need not be
passed, the employer is deemed to
Go to the IRS website at www.irs.gov/ signed by an actuary.
have irrevocably elected to apply the
businesses/small and click on Employer Line 5b. Enter the code that describes specified section(s) on the basis of
ID Numbers. your plan. QSLOBs for all plan years beginning in
• By telephone—Call 1-800-829-4933. Enter for a profit-sharing plan.1 the testing year.
• By mail or fax—Send in a completed
Form SS-4, Application for Employer Enter for a stock bonus plan.2 In addition, after the notification date,
Identification Number, to apply for an Enter for a money purchase plan.3 notice cannot be modified, withdrawn,
or revoked, and will be treated as
EIN. Enter for a target benefit plan.4
applying to subsequent testing years
Note. Form SS-4 can be obtained at Enter for a profit-sharing/401(k) 5 unless the employer takes timely action
Social Security Administration (SSA) plan. to provide new notice (see examples
offices or by calling 1-800-TAX-FORM. Enter for an ESOP plan.6 under Who Must File). Timely action will
For the plan of a group of entities Enter for other and specify the type 7 be deemed to have been taken any time
required to be combined under sections of plan. prior to the notification date for any
subsequent testing year.
414(b), (c), or (m), whose sponsor is Line 6a. Enter the total number of
more than one of the entities required to plans, other than the plan named on Line 7a. If you previously filed a notice
be combined, enter the EIN of only one line 4a, involved in this transaction. of QSLOB for a testing year, enter the
of the sponsoring members. This EIN first testing year for which such notice
must be used in all subsequent filings of Lines 6c through 6h. Complete lines applied on line 7b. Enter the date the
determination letter requests, and for 6c through 6h for the other plan(s) notice was filed on line 7c.
filing annual returns/reports unless there involved in the merger or consolidation,
is a change of sponsor. spinoff, or transfer of plan assets or Line 8. Enter the first testing year for
liabilities with the plan named on line 4a. which this notice applies. See When To
Line 3. The contact person will receive If there is more than one other plan, File for the definition of “testing year.”
copies of all correspondence as attach a separate statement showing Line 9. Indicate whether you are filing
authorized in a Form 2848, or Tax the information requested for lines 6c this form to give notice that you are no
Information Authorization, Form 8821. through 6h. longer testing on a QSLOB basis. If your
Either complete the contact's
information on this line, or check the box Example: Plans A, B, and C are answer to line 9 is “Yes,” complete
and attach a completed Form 2848 or merging with Plan D. Plan D would line 10 and skip lines 11 and 12. Answer
Form 8821. complete a Form 5310-A, reporting line 10 based on the previously filed
information about itself on line 4. Plan D notice that you are now revoking. If your
would then complete the line 6 answer to line 9 is “No,” complete lines
information for Plan A and attach two 10 through 12. See Who Must File for
statements showing the line 6 an example of a revocation.
information for Plans B and C. In

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Line 10. Section 414(r) provides rules business or industry in which the Line 12d. Enter the appropriate date of
for determining whether an employer QSLOB is involved, the business unit any pending letter request. If this
operates QSLOBs for purposes of (such as corporation, partnership, or question is not applicable, leave blank.
applying sections 410(b) (relating to division) the qualified line of business
minimum coverage), 401(a)(26) comprises, and the name (formal or Line 12e. List on this line the QSLOBs
(relating to minimum participation rules), informal) of the QSLOB. identified on line 11 that have
employees benefiting under the plan. If
and 129(d)(8) (relating to dependent Line 12. Enter the information you need additional space to list the
care assistance programs). If you are requested on lines 12a through 12e. If QSLOBs, use the area below line 12e.
treated as operating QSLOBs under there is more than one plan, attach a
section 414(r), you will be permitted to separate statement showing the How To Get Forms
apply the aforementioned Code information requested on lines 12a
provisions separately for the employees through 12e for each plan. and Publications
in each QSLOB. Check the appropriate Getting tax forms, instructions, and
box(es) for the section(s) you are testing Line 12b. Enter the date of the
on a QSLOB basis. See instructions for determination letter, if any. Otherwise, publications. Visit IRS.gov/Forms to
line 9 to determine how to answer this leave blank. download current and prior-year forms,
instructions, and publications. Ordering
question if you answered "Yes" to line 9. Line 12c. If the plan is a master or tax forms, Instructions, and
Line 11. Attach a list identifying the part prototype or volume submitter plan, publications. Go to IRS.gov/Forms to
or parts of the employer that make up enter the date of the letter and the serial order forms, instructions, and
each QSLOB of the employer. The list number or the advisory letter number, publications.
should include, for example, the type of as applicable.

Privacy Act and Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue
laws of the United States. Our legal right to ask for this information is in sections 401, 403, 410, 411, 412, and 414 and their
regulations. Section 6109 requires you to provide your identifying number. This form must be filed for any plan with a separate
employer identification and plan number if that plan is involved in a merger or transfer of plan assets or liabilities. Failure to
provide all of the information requested may prevent processing of this form. In addition, failing to file this form timely and in
accordance with its instructions, or providing false information, may subject you to penalties. Routine uses of this information
include giving it to the Department of Justice for civil and criminal litigation, and to cities, states, the District of Columbia, and
U.S. commonwealths and possessions for administering their tax laws. We may also disclose this information to federal and
state agencies to enforce federal nontax criminal laws, or to federal law enforcement and intelligence agencies to combat
terrorism.
You are not required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless
the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long
as their contents may become material in the administration of any Internal Revenue law. Generally, tax returns and return
information are confidential, as required by section 6103.
The time needed to complete and file the form is listed below and will vary depending on individual circumstances. The
estimated average time is:

Recordkeeping Learning about the Preparing, copying,
law or the form assembling, and sending the
form to the IRS
Part I 2 hr., 9 min. 1 hr., 3 min. 2 hr., 20 min.
Part II 3 hr., 21 min. 35 min. 40 min.
Part III 4 hr., 32 min. 35 min. 42 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we
would be happy to hear from you. You can write to Internal Revenue Service, Tax Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224.
Do not send the form to this address. Instead, please see Where To File.

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