Asset Transfer - Multiemployer DC Plans

[luissaha]

Plan A is a multiemployer money purchase plan. Plan B is a multiemployer 401(k)/profit sharing plan. The assets of Plan A are to be transferred to Plan B. Plan A will now longer exist after the transfer.

My question is whether a Form 5310-A should be filed as a result of the transaction? It seems as though this is not required because the transaction would satisfy the 4 requirements of the exception described in the instructions, but I'm wondering if it is good practice to file the form regardless. Also, should Plan A file Form 5310 after the transaction is completed? Again, I'm not sure this is required, but is it good practice?

Any help on this would be appreciated.