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


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. Cover letter and Request for Information attachments (see below) 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 IRC section 6652(e) was met. In addition to timely filing, this project is focusing on trust and operational related areas of the plan based on the merger, consolidation, spinoff, or transfer of plan assets or liabilities.

What actions do I need to take?

Provide the information requested on the Requests for Information (see below) 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 IRC Sections 6058(b) and 414(r). Its filing should also be timely under IRC Dection 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.

When mergers, consolidations, spinoffs, transfers of plan assets or liabilities occur in a plan, trust and operational related requirements are to be met per Internal Revenue Code Sections 414(l), 410, 401(a), 404(c), and ERISA Section 204(h).

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