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Official form guide
Form 5310A: Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business
IRS Form 5310-A is a Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business filed by an employer or plan sponsor. If filing for the 2023 testing year, it must be submitted on or before the notification date.
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IRS Form 5310A - Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business
IRS Form 5310-A is a Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business filed by an employer or plan sponsor. If filing for the 2023 testing year, it must be submitted on or before the notification date.
Risk Radar
Scan points- 1Fail to file on time: The employer loses QSLOB status for the testing year.
- 2Filing without entering a required number when one is requested on the form.
- 3Using an incorrect code for Line 1 (e.g., using 3 instead of 2 for merger).
- 4Not signing the form with the required employer or plan administrator signature.
- 5For joint employers, failing to have both union and employer signatures present.
Plain English
This form notifies the IRS when a retirement plan is changing significantly—such as merging with another plan, splitting off (spinning off), or moving assets to a new entity. It allows employers to specify if they are operating multiple Qualified Separate Lines of Business (QSLOBs). Filing this notice ensures the IRS recognizes these changes for tax purposes.
Submission Date
- Filing date: 2026-01-15 10:10:46
- Preparation window: collect IDs, supporting records, and signatures in advance.
- Final review: verify names, dates, and required fields before submission.
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What this form is for
- Use this form when an employer needs to provide notice of a plan merger or consolidation (combining two or more plans into one).
- Do not use it when the event is a plan spinoff (splitting one plan into two or more) and you are only reporting that action, unless other required notices accompany it.
- Check Form 5310-A itself instead when filing for a specific merger/spinoff/transfer notice.
Form selector
Use this form or another form?
Merging Plans A, B, & C into new Plan D
Plan D must file to report the merger; Plans A, B, and C each file separately.
✓ Confirm Code 2 is used for filing reason.
Employer elects QSLOB status in 2023 testing year
Must provide information on all four Qualified Separate Lines of Business (QSLOBs) by the notification date.
✓ Verify the first testing year listed matches 2023.
Notice is being revoked/modified for a prior QSLOB notice
If line 9 answers 'Yes,' complete lines 10 through 12 to detail the revocation.
✓ Ensure Line 7a reflects the *first* testing year of the original notice.
Deadline or filing window
The general deadline is at least 30 days prior to the event (merger, spinoff, etc.). For the 2023 testing year specifically, filing must occur by the notification date. No extension period is detailed in this excerpt.
Checklist
What you need before filling it out
Plan Merger/Consolidation
Employer must provide information on the combining of two or more plans. · Form 5310-A (Purpose)
QSLOB Election Year
The first year an employer elects to operate QSLOBs for section 410(b). · Instructions p.1 / Form Line 8
Filing Deadline
Must file at least 30 days prior to a plan merger, consolidation, spinoff, or transfer. · Instructions p.3 (When To File)
Transfer Reason Code
Use code 4 for notice of a transfer of plan assets or liabilities. · Instructions p.3 (Example Two)
Merger Reason Code
Use code 2 for notice of a plan merger. · Instructions p.3 (Example Two)
Notification Date
The specific date by which filing must occur for the relevant testing year. · Instructions p.1 / Form Line 7c
Before you submit
- 1Complete all parts of Parts I and II of Form 5310-A.
- 2Select the appropriate filing reason code (e.g., Code 2 for merger, Code 4 for transfer) on the form.
- 3Ensure that if merging/spinoffing, Line 6 reflects the necessary information about the other related plans.
- 4Verify that if revoking a prior notice, Line 9 is marked 'Yes' and Lines 10-12 are completed.
- 5Confirm that the first testing year listed on Line 8 matches the event timeline.
- 6Check that the filing date falls at least 30 days before the plan action (merger/spinoff/transfer).
- 7If using a PDS, confirm it can deliver items to the U.S. address and verify the mailing date.
How to file this form
- 1Complete all required information in Parts I and II of Form 5310-A.
- 2Determine if filing relates to a merger (Code 2), transfer (Code 4), or other event, and enter the corresponding code on the form.
- 3Ensure that Line 6 details the relevant associated plan(s) as required by the specific transaction type.
- 4Sign and date Form 5310-A before submitting it to the IRS address indicated.
- 5Mail the completed form at least 30 days prior to the event, using either the P.O. Box or street address provided.
Known limitations
- 1Do not file Form 5310-A for an eligible rollover distribution paid directly to an eligible retirement plan in a direct rollover (section 401(a)(31)).
- 2If the merger or consolidation or spinoff complies with Regulations section 1.414(l)-1(d), (h), (m), or (n)(2), do not file Form 5310-A.
- 3Once the notification date passes, notice cannot be modified, withdrawn, or revoked unless timely action is taken to provide new notice for subsequent testing years.
Field map
Compact field-by-field guide
General Info
2 items
Full legal name and taxpayer identification number (SSN or EIN).
Current mailing address.
Details
2 items
Complete all applicable sections of this form according to the official IRS instructions.
Enter the relevant dollar amount if this form involves tax calculation.
Certification
1 items
Read and acknowledge any certifications required by this form.
Signatures
1 items
Sign and date. Unsigned forms cannot be processed.
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Fillable formOpen in Editor->The current edition filed is Revision 11/10, but instructions reference a future publication date of December 2025. For the latest information regarding Form 5310-A and its instructions, filers should consult www.IRS.gov/Form5310.
What changed or needs a fresh check
- Edition date — confirm the revision date reads 11/10.
- Fee — Not stated in the official source.
- Mailing address — verify the specific IRS mailing address being used (P.O. Box or street address).
- Signature — not explicitly required as a separate field, but completion implies authorization.
- Testing Year — confirm line 8 reflects the first testing year this notice applies to.
- Filing Deadline — confirm filing occurs at least 30 days prior to the event.
Quick Facts
Downloads
After you file
- 1Keep a copy of the filed IRS Form 5310-A.
- 2If filing for the 2023 testing year and it is not timely, the employer will not be treated as operating Qualified Separate Lines of Business (QSLOBs) for the 2023 testing year.
- 3If revoking a notice filed for the 2024 testing year by filing Form 5310-A for the 2025 testing year, the employer must indicate on line 9 that it is revoking a previously filed notice and is no longer testing on a QSLOB basis.
- 4If an employer fails to file the revocation notice by the notification date for the 2025 testing year, the original notice filed for the 2024 testing year will be treated as the only notice filed for the 2025 testing year.
Sources
- SRCInstructions p.1 — The purpose of Form 5310-A is to give notice of a plan merger/consolidation, spinoff, or transfer of plan assets/liabilities, or QSLOBs.
- SRCInstructions p.1 — Employer A must file Form 5310-A and provide information on each of the four QSLOBs on or before the notification date for the 2023 testing year.
- SRCInstructions p.1 — If the notice is not timely filed, Employer A is not treated as operating QSLOBs for purposes of the coverage rules for the 2023 testing year.
- SRCInstructions p.2 — Do not file Form 5310-A if an eligible rollover distribution is paid directly to an eligible retirement plan in a direct rollover (section 401(a)(31)).
- SRCInstructions p.5 — Line 5b requires entering '1' for a profit-sharing plan or '2' for a stock bonus plan.
- SRCInstructions p.5 — If answering line 9 as 'Yes,' complete line 10 and skip lines 11 and 12; if answering 'No,' complete lines 10 through 12.
Common confusion points
When must an employer file Form 5310-A for QSLOBs?
The filing deadline depends on which testing year is being reported.
→ For the 2023 testing year, file on or before the notification date.
What is a 'testing year'?
The source refers to this term multiple times without providing a definition in the excerpt.
→ Verify the exact definition of 'testing year' using the instructions referenced as 'When To File'.
How do I indicate that I am stopping QSLOB testing?
This requires specific actions on lines 9, 10, 11, and 12.
→ Answer line 9 with 'Yes' to show you are no longer testing, then complete line 10 based on the notice being revoked.
What if I filed a notice before but now need to change it?
The source describes modification/revocation actions.
→ If you file for the 2025 testing year and are revoking an earlier notice, ensure line 9 indicates revocation and complete line 10.
What code do I use on Line 5b?
The required code depends on the type of plan.
→ Enter '1' for a profit-sharing plan or '2' for a stock bonus plan.
What is the difference between filing and revoking?
Filing establishes QSLOB status; revocation ends it.
→ If you are *not* changing status, answer line 9 with 'No' and complete lines 10 through 12.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 5310-A (to correct or revoke a previously filed notice)
Questions about IRS Form 5310A
What is IRS Form 5310A used for?
This form notifies the IRS when a retirement plan is changing significantly—such as merging with another plan, splitting off (spinning off), or moving assets to a new entity. It allows employers to specify if they are operating multiple Qualified Separate Lines of Business (QSLOBs). Filing this notice ensures the IRS recognizes these changes for tax purposes.
Who must file IRS Form 5310A?
The employer or plan sponsor must file Form 5310-A, especially when electing to be treated as operating QSLOBs. Specific filing requirements vary based on whether they are merging multiple defined contribution plans into one.
What information does IRS Form 5310A require?
Part I collects the name and address of the employer or plan sponsor, while Line 1 specifies the reason for filing (e.g., code 2 for merger). Part II details the specific plan involved in the merger, consolidation, spinoff, or transfer.
When is IRS Form 5310A due?
Generally, Form 5310-A must be filed at least 30 days prior to a plan merger, consolidation, spinoff, or transfer of plan assets or liabilities. For the 2023 testing year, it must be filed on or before the notification date.
Where do I file IRS Form 5310A?
The item should be mailed to an IRS P.O. box address. The form does not specify electronic filing locations in detail, but postal mailing is required.
How do I complete IRS Form 5310A?
The filer must complete Part I first, ensuring Line 2a and 2b contain the correct sponsor details. If merging multiple plans (like Plans A, B, and C into Plan D), four separate Forms 5310-A are required. The form generally requires a signature from the employer or plan administrator.
What happens if IRS Form 5310A is filed incorrectly?
If Form 5310-A is not timely filed, the employer is not treated as operating QSLOBs for purposes of the coverage rules for that testing year.
When must an employer file Form 5310-A for QSLOBs?
The filing deadline depends on which testing year is being reported. For the 2023 testing year, file on or before the notification date.
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