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When To File

Signature

Specific Instructions

•

File Form 5310-A at least 30 days

Stamped signatures are not

prior to a plan merger or consolidation,

Line 1 — Reason for filing. Enter the

acceptable; see Rev. Proc.

spinoff, or transfer of plan assets or

appropriate code that describes the

2010-4, which is on page 122 of

liabilities to another plan.

CAUTION

reason you are filing Form 5310-A.

Internal Revenue Bulletin 2010-1 at

•

If you are filing Form 5310-A to notify

Enter 1 for a notice of qualified

the IRS that the employer treats itself

separate lines of business.

as operating QSLOBs or the employer

In general, the employer or plan

Enter 2 for a notice of a plan merger

is modifying or revoking a previously

administrator must sign the form. For

or consolidation.

filed notice, file Form 5310-A on or

single employer plans the plan

before the notification date for the

Enter 3 for a notice of a plan spinoff.

administrator and the employer are

testing year. The “notification date” for

Enter 4 for a notice of a transfer of

generally the same person. When the

a testing year is the later of: (a) October

plan assets or liabilities to another plan.

plan administrator is a joint employer

15 of the year following the testing

— union board or committee — at

year, or (b) the 15th day of the 10th

Part I — All Filers Must

least one employer representative and

month after the close of the plan year of

one union representative must sign. A

the plan of the employer that begins

Complete Part I

Form 5310-A filed with the IRS by a

earliest in the testing year. “Testing

representative on behalf of an employer

year” means the calendar year.

Lines 2a and 2b. Enter the name and

or plan administrator must be

address of the employer or plan

accompanied by:

sponsor. A plan sponsor means:

Penalties

1. A power of attorney specifically

1. In the case of a plan that covers

There is a penalty for the late filing of a

authorizing such representation in this

the employees of one employer, the

Form 5310-A to report a plan merger or

matter (you may use Form 2848, Power

employer;

consolidation, spinoff, or transfer of

of Attorney and Declaration of

2. In the case of a plan sponsored

plan assets or liabilities. The penalty is

Representative), or

by two or more entities required to be

$25 a day for each day the Form

aggregated under sections 414(b), (c),

2. A written declaration that the

5310-A is late (up to a maximum of

or (m), one of the members

representative is a currently qualified

$15,000). The form is late if it is not

participating in the plan; or

attorney, certified public accountant,

filed at least 30 days before the plan

3. In the case of a plan that covers

enrolled actuary, or is currently enrolled

merger or consolidation, spinoff, or

the employees and/or partners of a

to practice before the IRS (include

transfer of plan assets or liabilities.

partnership, the partnership.

either the enrollment number or the

expiration date of the enrollment card)

Where To File

The name of the plan sponsor/

and is authorized to represent the

employer should be the same name

employer or plan administrator.

File Form 5310-A at the address

that was or will be used when the Form

indicated below:

5500, Annual Return/Report of

Internal Revenue Service

Employee Benefit Plan, series returns/

How To Complete the

P.O. Box 12192

reports are filed for the plan.

Covington, KY 41012-0192

Notice

Address. Include the suite, room, or

other unit number after the street

Requests shipped by Express Mail

Form 5310-A is screened for

address. If the Post Office does not

or a delivery service should be sent to:

completeness. Incomplete notices will

deliver mail to the street address and

be returned. Here are some tips to help

Internal Revenue Service

the plan has a P.O. box, show the box

you complete the form correctly.

201 West Rivercenter Blvd.

number instead of the street address.

Covington, KY 41011

1. The notice has formatted fields

This address should be the address of

that will limit the number of characters

the sponsor/employer.

Private delivery services. In addition

entered per field.

Line 2g. Enter the 9-digit employer

to the United States mail, you can use

2. All data input will need to be

identification number (EIN) assigned to

certain private delivery services

entered in Courier size 10 font.

the plan sponsor/employer. This should

designated by the IRS to meet the

be the same EIN that was or will be

“timely mailing as timely filing/paying”

3. Alpha characters should be

used when the Form 5500 series

rule for tax returns and payments.

entered in all capital letters.

annual returns/reports are filed for the

These private delivery services include

4. Enter spaces between any

plan. For a multiple employer plan, the

only the following.

words. Spaces will count as a

•

EIN should be the same EIN that was

DHL Express (DHL): DHL Same Day

character.

or will be used when Form 5500 is filed.

Service.

5. All data fields are entered as an 8

•

Federal Express (FedEx): FedEx

Do not use a social security

digit field in MMDDYYYY format.

Priority Overnight, FedEx Standard

number or the EIN of the trust.

6. If a number is requested, a

Overnight, FedEx 2Day, FedEx

CAUTION

number must be entered.

International Priority, and FedEx

The plan sponsor/employer must

7. For questions regarding this form,

International First.

have an EIN. A plan sponsor/employer

•

call the Employee Plans Customer

United Parcel Service (UPS): UPS

without an EIN can apply for one.

Service at 1-877-829-5500.

Next Day Air, UPS Next Day Air Saver,

•

Online — Generally, a plan sponsor/

UPS 2nd Day Air, UPS 2nd Day Air

employer can receive an EIN by

A.M., UPS Worldwide Express Plus,

The IRS may, at its discretion,

Internet and use it immediately to file a

and UPS Worldwide Express.

require additional information or the

return. Go to the IRS website at

www.

submission of a Form 5300, Application

The private delivery service can tell

irs.gov/businesses/small

and click on

for Determination for Employee Benefit

you how to get written proof of the

Employer ID Numbers.

•

mailing date.

Plan, when it is deemed necessary.

By telephone — Call 1-800-829-4933.

-3-

Instructions For Form 5310-A - Notice Of Plan Merger Or Consolidation, Spinoff, Or Transfer Of Plan Assets Or Liabilities; Notice Of Qualified Separate Lines Of Business Page 3

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