Employee Plans Compliance Unit (EPCU) - Current Projects - 5310-A Filing Project


Why did I receive an EPCU Compliance Check Letter?

This compliance check project will focus on plan sponsors who filed Form(s) 5310-A, Notice of Plan Merger, or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business with the Internal Revenue Service. This form is filed when mergers, consolidations, spinoffs, transfers of plan assets or liabilities occur in a plan or to serve as notice of Qualified Separate Lines of Business (QSLOB) designation. Cover letters and Form 886-A attachments will be sent requesting information about the specific details pertaining to these filings and to determine whether the forms were completed correctly and timely filed.

What is the EPCU attempting to determine?

We want to clarify the reason for filing the form, its relationship pertaining to plan asset movement, and whether timely compliance under Code section 6652(e) was met.

What actions do I need to take?

Provide the information requested on the Form 886-A and return it to the person whose information is shown on the cover letter via fax or postal mail. You may also furnish any other documents or clarifying material you believe will be helpful for us to review.  Please make every effort to provide a complete, accurate and timely response.

If You Have Questions

Please feel free to contact the person listed in the cover letter with questions about this project and how it relates to your situation.


Information provided on Forms 5310-A often affects more than one plan and should be properly completed under Code sections 6058(b) and 414(r). Its filing should also be timely under Code section 6652(e), and if not, we are applying the proper penalties under section 6652(e). The EPCU will be mailing the contact letter and Form 886-A to a random sample of plan sponsors. A closing letter will be issued to the plan sponsor upon completion of our review.

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