Employers use this form 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).
Current revision
Recent developments
None at this time.