FAQs - Determination Letter Process - What form do I file to notify the IRS of a plan merger, consolidation, spin-off, transfer of assets or QSLOB?
You must file Form 5310-A, Notice of Plan Merger or Consolidation, Spin-off, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business (instructions). See the instructions for Form 5310-A for a detailed description of the terms involved (for example, spin-off and merger).
Send your completed Form 5310-A to:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012-0192
NOTE: A determination letter will not be issued for this type of form.