5310-A Instructions {5310-A}

Instructions for Form 5310-A, (Rev. November 2010), Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business, Form 5310-A is used by employers to give notice of: • A plan merger or consolidation that is the combining of two or more plans into a single plan. • A plan spinoff that is the splitting of a single plan into two or more spinoff plans. • A plan transfer of plan assets or liabilities to another plan that is the splitting off of a portion of the assets or liabilities of the transferor plan and the concurrent acquisition or assumption of these split-off assets or liabilities by the transferee plan. • Qualified separate lines of business (QSLOBs). Note. An IRS determination letter will not be issued when a Form 5310-A is filed. www.FormsWorkflow.com