Internal Revenue Service United States Department of the Treasury

Instructions for 
Form 5310-A (11/2010)

Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business

Section references are to the Internal Revenue Code unless otherwise noted.

Revised: 11/2010


Table of Contents

  • Instructions for Form 5310-A - Introductory Material
    • What's New
  • General Instructions
    • Purpose of Form
    • Who Must File
      • Examples
    • Exceptions From Filing Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities
      • Examples
    • When To File
    • Penalties
    • Where To File
      • Signature
      • How To Complete the Notice
    • Specific Instructions
      • Part I — All Filers Must Complete Part I
        • Part II—Plan Merger, Consolidation, Spinoff, or Transfer
          • Part III—Qualified Separate Lines of Business
          • Instructions for Form 5310-A - Notices
            • How To Get Formsand Publications
                 Next

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