Table of Contents
Section references are to the Internal Revenue Code unless otherwise noted.
Future Developments For the latest information about developments related to Form 5310–A and it's instructions, such as legislation enacted after they were published, go to www.IRS.gov/forms5310.
Form 5310-A is used by employers to give notice of:
Note. An IRS determination letter will not be issued when a Form 5310-A is filed.
Employer A is composed of four separate corporations that are treated as one employer within the meaning of section 414(b). Employer A treats each corporation as a separate line of business. The 2018 testing year is the first year for which Employer A elects to be treated as operating QSLOBs for the purpose of section 410(b) (see When To File for a definition of "testing year"). Employer A must file Form 5310-A and provide information on each of the four QSLOBs on or before the notification date for the 2018 testing year (see When To File for a definition of "notification date"). If the notice is not timely filed, Employer A is not treated as operating QSLOBs for purposes of the coverage rules for the 2018 testing year (see Part III).
The facts are the same as in Example One. During the 2019 testing year, Employer A sold QSLOB four. Also, assume that Employer A timely filed Form 5310-A for the 2018 testing year. For the 2019 testing year, Employer A intends to treat QSLOBs one and two as a single QSLOB. Employer A must modify its initial notice by filing Form 5310-A on or before the notification date for the 2019 testing year, including a revised list of QSLOBs for line 11 of the form. If Employer A does not timely provide a new notice, the initial notice filed for the 2018 testing year will be treated as the only notice filed for the 2019 testing year (see Part III).
The facts are the same as in Example Two. Assume that Employer A timely filed a new notice for the 2019 testing year. During 2020, Employer A elects not to treat itself as operating QSLOBs for the 2020 testing year. Employer A must revoke the last notice it filed (that is, the notice for the 2019 testing year). Employer A must revoke the notice filed for the 2019 testing year by filing Form 5310-A for the 2020 testing year and indicating on line 9 of the Form 5310-A that it is revoking a previously filed notice and is no longer testing on a QSLOB basis. If such notice is not filed on or before the notification date for the 2020 testing year, the notice filed for the 2019 testing year will be treated as the only notice filed for the 2020 testing year (see Part III).
Direct rollover. Do not file Form 5310-A for an eligible rollover distribution that is paid directly to an eligible retirement plan in a direct rollover as described in section 401(a) (31).
Plan merger or consolidation or spinoff. Do not file Form 5310-A if the plan merger or consolidation or the spinoff complies with Regulations section 1.414(l)-1(d), (h), (m), or (n)(2).
Generally, these requirements will be satisfied in the following four situations:
A transfer of plan assets or liabilities is considered a combination of separate plan spinoffs and mergers.
Do not file Form 5310-A for:
Note. In some situations, the transferor plan may have to file Form 5310-A but not the transferee plan, or the transferee plan may have to file but not the transferor plan.
Plans A, B, and C are separate plans within the meaning of section 414(l). A portion of the assets and liabilities of both Plan B and Plan C will be transferred to Plan A. None of the plans are excluded from filing under the exceptions from filing listed above. In this situation all 3 plans must:
For Plan A, line 6 of the form will show information regarding Plan B and an attached statement with the line 6 information for Plan C. Plan B and Plan C will each enter the information regarding Plan A on line 6.
Plans A, B, and C are separate plans within the meaning of section 414(l). Plans A, B, and C are being merged. Assets and liabilities from each plan will be merged into Plan D, a new plan that was established for the purpose of effecting the merger. None of the plans are excluded from filing under the exceptions from filing above.
In this situation, four separate Forms 5310-A must be filed. Because Plan D is receiving assets from Plans A, B, and C, Plan D must file a complete Form 5310-A, enter code 2 (notice of a plan merger) as the reason for filing, and complete all of Parts I and II of the form. Line 6 of the form will show information regarding Plan A and an attached statement with the line 6 information for Plans B and C. Plans A, B, and C are merging with Plan D. Plans A, B, and C will each file a separate Form 5310-A completed as follows: Enter code 2 as the reason for filing, complete all of Parts I and II, and enter the information regarding Plan D on line 6.
There is a penalty for the late filing of a Form 5310-A to report a plan merger or consolidation, spinoff, or transfer of plan assets or liabilities. The penalty is $250 a day for each day the Form 5310-A is late (up to a maximum of $150,000). The form is late if it is not filed at least 30 days before the plan merger or consolidation, spinoff, or transfer of plan assets or liabilities.
File Form 5310-A at the address indicated below:
Internal Revenue Service
TE/GE Stop 31A Team 105
P.O. Box 12192
Covington, KY 41012-0192
Requests shipped by Express Mail or a delivery service should be sent to:
Internal Revenue Service
7940 Kentucky Drive
Florence, KY 41042
Private delivery services. In addition to the United States mail, you can use certain private delivery services designated by the IRS to meet the "timely mailing as timely filing/paying" rule for tax returns and payments. These private delivery services include only the following.
The private delivery service can tell you how to get written proof of the mailing date.
Caution! Stamped signatures are not acceptable; see Rev. Proc. 2020-4, which is on page 251 of Internal Revenue Bulletin 2020-1 at www.irs.gov/pub/irs-irbs/irb20-01.pdf.
In general, the employer or plan administrator must sign the form. For single employer plans the plan administrator and the employer are generally the same person. When the plan administrator is a joint employer - union board or committee - at least one employer representative and one union representative must sign. A Form 5310-A filed with the IRS by a representative on behalf of an employer or plan administrator must be accompanied by:
Form 5310-A is screened for completeness. Incomplete notices will be returned. Here are some tips to help you complete the form correctly.
The IRS may, at its discretion, require additional information or the submission of a Form 5300, Application for Determination for Employee Benefit Plan, when it is deemed necessary.
Line 1 - Reason for filing. top Enter the appropriate code that describes the reason you are filing Form 5310-A.
Enter 1 for a notice of qualified separate lines of business.
Enter 2 for a notice of a plan merger or consolidation.
Enter 3 for a notice of a plan spinoff.
Enter 4 for a notice of a transfer of plan assets or liabilities to another plan.
Lines 2a and 2b. top Enter the name and address of the employer or plan sponsor. A plan sponsor means:
The name of the plan sponsor/employer should be the same name that was or will be used when the Form 5500, Annual Return/Report of Employee Benefit Plan, series returns/reports are filed for the plan.
Address. top Include the suite, room, or other unit number after the street address. If the Post Office does not deliver mail to the street address and the plan has a P.O. box, show the box number instead of the street address. This address should be the address of the sponsor/employer.
Line 2g. top Enter the 9-digit employer identification number (EIN) assigned to the plan sponsor/employer. This should be the same EIN that was or will be used when the Form 5500 series annual returns/reports are filed for the plan. For a multiple employer plan, the EIN should be the same EIN that was or will be used when Form 5500 is filed.
Caution! Do not use a social security number or the EIN of the trust.
The plan sponsor/employer must have an EIN. A plan sponsor/employer without an EIN can apply for one.
Note. Form SS-4 can be obtained at Social Security Administration (SSA) offices or by calling 1-800-TAX-FORM.
For the plan of a group of entities required to be combined under sections 414(b), (c), or (m), whose sponsor is more than one of the entities required to be combined, enter the EIN of only one of the sponsoring members. This EIN must be used in all subsequent filings of determination letter requests, and for filing annual returns/reports unless there is a change of sponsor.
Line 3. top The contact person will receive copies of all correspondence as authorized in a Form 2848, or Tax Information Authorization, Form 8821. Either complete the contact's information on this line, or check the box and attach a completed Form 2848 or Form 8821.
Line 4a. top Enter the name you designated for your plan. Due to space restrictions, this field is limited to 70 characters, including spaces. Due to this restriction, "Employee" and "Trust" are not necessary in the plan name.
Line 4b. top Enter the 3-digit number, beginning with "001" and continuing in numerical order for each plan you adopt (001–499). The number assigned to a plan must not be changed or used for any other plan. This should be the same number that was or will be used when the Form 5500 series returns/reports are filed for the plan.
Lines 5a. top Attach an actuarial statement of valuation showing compliance with section 414(l). The statement must (1) identify the type of transaction involved (for example, merger or consolidation, spinoff, or transfer of plan assets or liabilities), and (2) provide information verifying compliance with the requirements of sections 401(a)(12) and 414(l). This statement need not be signed by an actuary.
Lines 5b. top Enter the code that describes your plan.
Enter 1 for a profit-sharing plan.
Enter 2 for a stock bonus plan.
Enter 3 for a money purchase plan.
Enter 4 for a target benefit plan.
Enter 5 for a profit-sharing/401(k) plan.
Enter 6 for an ESOP plan.
Enter 7 for other and specify the type of plan.
Lines 6a. top Enter the total number of plans, other than the plan named on line 4a, involved in this transaction.
Lines 6c through 6h. top Complete lines 6c through 6h for the other plan(s) involved in the merger or consolidation, spinoff, or transfer of plan assets or liabilities with the plan named on line 4a. If there is more than one other plan, attach a separate statement showing the information requested for lines 6c through 6h.
Example: Plans A, B, and C are merging with Plan D. Plan D would complete a Form 5310-A, reporting information about itself on line 4. Plan D would then complete the line 6 information for Plan A and attach two statements showing the line 6 information for Plans B and C. In addition, Plans A, B, and C must each file a separate Form 5310-A (see the example of a plan merger).
Line 6h. top Enter the code that describes the other plan.
Enter 1 for a defined benefit plan.
Enter 2 for a profit-sharing plan.
Enter 3 for a profit-sharing/401(k) plan.
Enter 4 for a stock bonus plan.
Enter 5 for an ESOP plan.
Enter 6 for a money purchase plan.
Enter 7 for a target benefit plan.
Rev. Proc. 93-40, 1993-2 C.B. 535, contains procedures relating to the notification requirements of section 414(r)(2)(B).
Notice given by an employer applies to all plans maintained by the employer for plan years beginning in the testing year. Once the notification date (see When To File) for a testing year has passed, the employer is deemed to have irrevocably elected to apply the specified section(s) on the basis of QSLOBs for all plan years beginning in the testing year.
In addition, after the notification date, notice cannot be modified, withdrawn, or revoked, and will be treated as applying to subsequent testing years unless the employer takes timely action to provide new notice (see examples under Who Must File). Timely action will be deemed to have been taken any time prior to the notification date for any subsequent testing year.
Line 7a. top If you previously filed a notice of QSLOB for a testing year, enter the first testing year for which such notice applied on line 7b. Enter the date the notice was filed on line 7c.
Line 8. top Enter the first testing year for which this notice applies. See When To File for the definition of "testing year."
Line 9. top Indicate whether you are filing this form to give notice that you are no longer testing on a QSLOB basis. If your answer to line 9 is "Yes," complete line 10 and skip lines 11 and 12. Answer line 10 based on the previously filed notice that you are now revoking. If your answer to line 9 is "No," complete lines 10 through 12. See Who Must File for an example of a revocation.
Line 10. top Section 414(r) provides rules for determining whether an employer operates QSLOBs for purposes of applying sections 410(b) (relating to minimum coverage), 401(a)(26) (relating to minimum participation rules), and 129(d)(8) (relating to dependent care assistance programs). If you are treated as operating QSLOBs under section 414(r), you will be permitted to apply the aforementioned Code provisions separately for the employees in each QSLOB. Check the appropriate box(es) for the section(s) you are testing on a QSLOB basis. See instructions for line 9 to determine how to answer this question if you answered "Yes" to line 9.
Line 11. top Attach a list identifying the part or parts of the employer that make up each QSLOB of the employer. The list should include, for example, the type of business or industry in which the QSLOB is involved, the business unit (such as corporation, partnership, or division) the qualified line of business comprises, and the name (formal or informal) of the QSLOB.
Line 12. top Enter the information requested on lines 12a through 12e. If there is more than one plan, attach a separate statement showing the information requested on lines 12a through 12e for each plan.
Line 12b. top Enter the date of the determination letter, if any. Otherwise, leave blank.
Line 12c. top If the plan is a master or prototype or volume submitter plan, enter the date of the letter and the serial number or the advisory letter number, as applicable.
Line 12d. top Enter the appropriate date of any pending letter request. If this question is not applicable, leave blank.
Line 12e. top List on this line the QSLOBs identified on line 11 that have employees benefiting under the plan. If you need additional space to list the QSLOBs, use the area below line 12e.
Getting tax forms, instructions, and publications. Visit IRS.gov/Forms to download current and prior-year forms, instructions, and publications. Ordering tax forms, Instructions, and publications. Go to IRS.gov/Forms to order forms, instructions, and publications.
Privacy Act and Paperwork Reduction Act Notice. top 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 law or the form | Preparing, copying, 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.