IRS Instruction 5310-A – In the complex world of employee benefits and retirement plans, staying compliant with IRS regulations is crucial for employers and plan administrators. One key document that often comes into play during plan restructurings is IRS Instruction 5310-A, which provides detailed guidance on completing Form 5310-A. This form is essential for notifying the IRS about plan mergers, consolidations, spinoffs, transfers of assets or liabilities, and qualified separate lines of business (QSLOBs). Whether you’re a business owner navigating a corporate merger or a benefits professional handling plan changes, this SEO-optimized article breaks down everything you need to know about IRS Instruction 5310-A, based on the latest official IRS resources as of 2026.
What Is Form 5310-A and Its Instructions?
Form 5310-A, officially titled “Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business,” is a required IRS filing for specific plan-related events. The accompanying IRS Instruction 5310-A (Rev. December 2025) serves as the official guide to filling out and submitting this form correctly. Unlike determination letters issued for plan terminations (via Form 5310), Form 5310-A does not result in an IRS determination letter—it’s purely a notification tool to ensure compliance with sections like 401(a)(12) and 414(l) of the Internal Revenue Code.
This form helps the IRS track changes that could impact plan qualification, participant benefits, and tax advantages. It’s particularly relevant for pension, profit-sharing, and deferred compensation plans, excluding multiemployer plans covered by Pension Benefit Guaranty Corporation (PBGC) insurance.
Purpose of Form 5310-A
According to the IRS, employers use Form 5310-A to notify the agency of the following events:
- Plan Merger or Consolidation: Combining two or more plans into a single plan.
- Plan Spinoff: Splitting a single plan into two or more separate plans.
- Transfer of Plan Assets or Liabilities: Moving a portion of assets or liabilities from one plan (transferor) to another (transferee).
- Qualified Separate Lines of Business (QSLOBs): Electing, modifying, or revoking treatment of business units as QSLOBs for testing purposes under sections 410(b), 401(a)(26), or 129(d)(8).
The instructions emphasize that these notices ensure plans maintain their qualified status and protect participant interests during structural changes.
Who Must File Form 5310-A?
Filing responsibility falls on plan sponsors or administrators. Key scenarios include:
- For mergers, consolidations, spinoffs, or transfers: File for each involved plan with a unique Employer Identification Number (EIN) and plan number. In spinoffs, only the original (pre-spinoff) plan files.
- For QSLOBs: The employer files one notice covering all plans, even if operating under controlled group rules (sections 414(b), (c), (m)).
Exceptions exist, such as:
- Direct rollovers under section 401(a)(31).
- Certain mergers or spinoffs meeting regulatory conditions in Treas. Reg. §1.414(l)-1 (e.g., for defined contribution plans where account balances match fair market value post-transaction).
- Transfers where the transferor qualifies under spinoff rules or the transferee under merger rules.
If you’re unsure about exemptions, consult the instructions or an tax professional to avoid penalties.
When to File Form 5310-A?
Timing is critical to avoid penalties:
- Mergers, Spinoffs, or Transfers: Submit at least 30 days before the event.
- QSLOB Notices (Election, Modification, or Revocation): File by the notification date for the testing year, typically the later of October 15 of the following year or the 15th day of the 10th month after the plan year’s end. The testing year is generally the calendar year.
Late filings for plan changes can result in penalties of $250 per day, capped at $150,000.
How to File Form 5310-A?
Form 5310-A must be mailed (not e-filed) to the IRS. Use the following addresses:
- Regular mail: Internal Revenue Service, TE/GE Stop 31A Team 105, P.O. Box 12192, Covington, KY 41012-0192.
- Express mail or private delivery: Internal Revenue Service, 7940 Kentucky Drive, Florence, KY 41042.
Key tips from the instructions:
- Signatures: Must be original (no stamps); include power of attorney (Form 2848) if filed by a representative.
- Attachments: Include an actuarial statement certifying compliance with sections 401(a)(12) and 414(l) for plan changes.
- Completeness: Use all caps, Courier 10 font, and specific formats (e.g., MMDDYYYY for dates). Incomplete forms may be returned.
For QSLOB filings, attach lists of business units and plan details.
Breaking Down the Specific Instructions for Form 5310-A
The instructions are divided into general and specific sections for clarity.
Part I: All Filers
- Provide employer details, EIN (9-digit, not SSN or trust EIN), and contact information.
Part II: Plan Mergers, Consolidations, Spinoffs, or Transfers
- Specify the reason for filing (codes 2–4).
- Detail plan names, numbers, types (e.g., profit-sharing, ESOP), and involved plans.
- Attach actuarial certifications and info on other plans.
Part III: QSLOB Notices
- Indicate prior filings, testing years, and revocation status.
- List QSLOBs by business type, unit, and name.
- Provide plan info, including determination letters and coverage.
Cautions include: Notices are irrevocable after deadlines, retain records for audits, and the IRS may request additional info via Form 5300.
Recent Changes and Updates
The current revision (December 2025) includes updated addresses for submissions and clarifications on filing exceptions. Always check the IRS website for the latest version, as tax laws evolve.
Download IRS Instruction 5310-A PDF
For the full details, download the official IRS Instruction 5310-A PDF directly from the IRS website: https://www.irs.gov/pub/irs-pdf/i5310a.pdf. This ensures you have the most accurate and up-to-date guidance.
Why Compliance Matters?
Failing to file Form 5310-A correctly can jeopardize plan qualification, leading to tax penalties and participant disputes. By following IRS Instruction 5310-A, employers can smoothly handle plan changes while maintaining tax-favored status. If your situation involves complex transactions, consider consulting a qualified tax advisor or attorney specializing in employee benefits.
This guide is for informational purposes only and not tax advice. For personalized guidance, visit IRS.gov or contact the IRS Employee Plans Customer Service at 877-829-5500. Stay informed on IRS Form 5310-A instructions to keep your retirement plans compliant in 2026 and beyond.