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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 the Notice of Plan Merger, Consolidation, Spinoff, Transfer of Assets or Liabilities, or Qualified Separate Lines of Business. Employers must file it at least 30 days before a merger.
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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 the Notice of Plan Merger, Consolidation, Spinoff, Transfer of Assets or Liabilities, or Qualified Separate Lines of Business. Employers must file it at least 30 days before a merger.
Risk Radar
Scan points- 1Missing the 30‑day pre‑merger filing deadline voids QSLOB treatment for the testing year.
- 2Filing after the notification date for the testing year, which disqualifies QSLOB status.
- 3Submitting the form with a stamped signature instead of an original signature.
- 4Omitting the required reason code on line 1 (e.g., 1, 2, 3, 4).
- 5Failing to complete all of Parts I and II for each QSLOB in a merger scenario.
Plain English
This form notifies the IRS when a retirement plan is being merged, split, transferred, or when an employer starts qualified separate lines of business. The employer or plan sponsor completes the form and sends it to the IRS. It triggers coverage rule treatment for the testing year. Timely filing is required.
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 must give notice of a plan merger, consolidation, spinoff, transfer of plan assets or liabilities, or a qualified separate line of business election.
- Do not use it when the plan is excluded from filing under the listed exceptions.
- Check Form 5310 instead when you need the latest information about developments related to Form 5310‑A.
Form selector
Use this form or another form?
Plan merger involving multiple existing plans
All merging plans must file separate forms to report the merger
✓ Verify each plan’s reason code is 2
Qualified Separate Line of Business election for a testing year
Employer must file on or before the notification date
✓ Confirm the notification date is met
Transfer of plan assets or liabilities to another plan
Enter code 4 as the reason for filing and complete Parts I and II
✓ Ensure code 4 is entered on line 2
Deadline or filing window
The filing window opens when a plan merger, consolidation, spinoff, or asset transfer is planned. The form must be filed at least 30 days before that event, and also on or before the notification date for the testing year. No extension is mentioned in the source.
Checklist
What you need before filling it out
Reason code (line 2)
Code entered on the form · Instructions page 3 lists code 2 for merger and code 4 for transfer
Plan information (line 6)
Names of merging or receiving plans and attached statements · Instructions page 3 describe required line 6 entries
Testing year (line 8)
First testing year the notice applies · Instructions page 5 explain line 8 purpose
Notification date filing (overall)
Filing at least 30 days before the event · Instructions page 3 state the 30‑day rule
QSLOB revocation (line 9‑10)
Yes/No answer and revocation details · Instructions page 5 describe lines 9‑10
Before you submit
- 1Enter the appropriate reason code on line 2 (2 for merger, 4 for transfer).
- 2List the related plan(s) on line 6 and attach any required statements.
- 3Enter the first testing year the notice applies to on line 8.
- 4If revoking a QSLOB election, answer “Yes” on line 9 and complete line 10.
- 5If not revoking, answer “No” on line 9 and complete lines 10‑12.
- 6Verify the filing is at least 30 days before the planned merger, consolidation, spinoff, or transfer.
- 7Sign the form where required.
- 8Mail the completed form to the IRS TE/GE address or designated PDS address.
How to file this form
- 1Complete all required parts of Parts I and II on Form 5310‑A.
- 2Enter the correct reason code and provide plan details on line 6, attaching statements as needed.
- 3Provide testing‑year information on lines 7‑8 and QSLOB revocation details on lines 9‑12 if applicable.
- 4Sign the form and retain a copy for your records.
- 5Mail the signed form to the IRS TE/GE address (or approved PDS address) and obtain proof of mailing.
Known limitations
- 1Do not file Form 5310-A for an eligible rollover distribution paid directly to an eligible retirement plan in a direct rollover (Instructions p.2).
- 2Do not file Form 5310-A if the plan merger, consolidation, or spinoff complies with Regulations section 1.414(l)-1(d), (h), (m), or (n)(2) (Instructions p.2).
- 3If Form 5310-A is not filed on or before the notification date for a testing year, the employer is not treated as operating QSLOBs for that testing year (Instructions p.1).
- 4If a revocation notice is not filed on or before the notification date for the subsequent testing year, the prior year's notice remains in effect for the later year (Instructions p.1).
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 instructions are Rev. December 2025; they direct users to the IRS website for the latest information; no specific changes are described.
What changed or needs a fresh check
- Edition date — confirm the instructions read Rev. December 2025
- Fee — Not stated in the official source
- Mailing address — confirm use of IRS TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012‑0192 (or Express Mail address 7940 Kentucky Drive Florence, KY 41042 for PDS)
- Signature — Not stated in the official source
Quick Facts
Downloads
After you file
- 1Retain a copy of the filed Form 5310-A for your records.
- 2Confirm that the IRS received the filing at the address listed: Internal Revenue Service TE/GE Stop 31A Team 105 P.O. Box 12192 Covington, KY 41012-0192, or if using a private delivery service, Internal Revenue Service 7940 Kentucky Drive Florence, KY 41042.
- 3If the filing is not submitted at least 30 days before the plan merger, spinoff, or transfer of assets or liabilities, the filing is considered late and the employer will not be treated as operating QSLOBs for that testing year.
- 4After the notification date, the notice cannot be modified, withdrawn, or revoked; any change requires a new timely Form 5310-A filing.
- 5To revoke a QSLOB election, answer “Yes” on line 9, complete line 10, and skip lines 11‑12 as instructed.
Sources
- SRCInstructions p.2 — exception for direct rollover distributions.
- SRCInstructions p.2 — exception for mergers complying with regulations 1.414(l)-1(d), (h), (m), (n)(2).
- SRCInstructions p.1 — filing must occur on or before the notification date; otherwise QSLOB treatment is lost.
- SRCInstructions p.1 — revocation timing rule for the 2025 testing year.
- SRCInstructions p.5 — notice cannot be modified, withdrawn, or revoked after the notification date.
- SRCInstructions p.5 — revocation procedure: answer “Yes” on line 9, complete line 10, skip lines 11 and 12.
- SRCInstructions p.6 — do not send the form to the NW, IR‑6526 address; see Where To File.
Common confusion points
Do I need to file Form 5310-A for a direct rollover?
The instructions list a direct rollover as an exception.
→ Verify the distribution is a direct rollover to an eligible retirement plan.
Do I have to file the form for a merger that follows regulations 1.414(l)-1(d)?
The source exempts filings when the merger complies with those regulations.
→ Confirm the merger meets the specific regulatory criteria.
When is the notification date?
The term is referenced but not defined in the excerpt.
→ Look up the “When To File” section on the IRS website for the exact date.
Can I change the notice after the notification date?
The instructions state notices cannot be modified, withdrawn, or revoked after that date.
→ Ensure all information is final before the notification date.
What does answering “Yes” on line 9 mean?
Line 9 indicates a revocation of a previously filed notice.
→ Follow the line‑9 instructions and complete line 10 only.
Do I send the completed form to the address on the form?
The source explicitly says not to send the form to the NW, IR‑6526 address.
→ Use the filing address provided in the “Where To File” instructions on the IRS site.
Workflow map
Related forms and next steps
Before
Current
After
Often used with
⚠ If something goes wrong
- Form 5310‑A – File a corrected Form 5310-A with the appropriate reason code and updated information.
Questions about IRS Form 5310A
What is IRS Form 5310A used for?
This form notifies the IRS when a retirement plan is being merged, split, transferred, or when an employer starts qualified separate lines of business. The employer or plan sponsor completes the form and sends it to the IRS. It triggers coverage rule treatment for the testing year. Timely filing is required.
Who must file IRS Form 5310A?
Employers that operate qualified separate lines of business or that are merging, consolidating, spinoffing, or transferring plan assets must file IRS Form 5310-A.
What information does IRS Form 5310A require?
The form collects the filing reason code on line 1, the employer’s name, address and EIN in Part I, the contact person on line 3, the plan name on Part II line 4a, and details of merged or transferred plans on line 6.
When is IRS Form 5310A due?
It must be filed on or before the notification date for the testing year, and at least 30 days before a plan merger, consolidation, spinoff, or asset transfer.
How do I complete IRS Form 5310A?
Enter the appropriate reason code on line 1, then complete all of Part I (lines 2a, 2b, and 3) with the employer’s name, address, EIN, and contact person. Fill Part II with the plan name (line 4a) and merge/transfer details on line 6, attaching any required statements. Sign the form with an original signature (or include a power of attorney if a representative files) and submit it at least 30 days before the triggering event.
What happens if IRS Form 5310A is filed incorrectly?
If the notice is not filed on time, the employer is not treated as operating qualified separate lines of business for that testing year, which affects coverage rules.
Do I need to file Form 5310-A for a direct rollover?
The instructions list a direct rollover as an exception. Verify the distribution is a direct rollover to an eligible retirement plan.
Do I have to file the form for a merger that follows regulations 1.414(l)-1(d)?
The source exempts filings when the merger complies with those regulations. Confirm the merger meets the specific regulatory criteria.
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