Does the IRS do anything with Form 5310A?

An employer spins off from its 401(k) plan a portion of that plan’s assets and liabilities into an unrelated 401(k) plan. Neither the transferor plan nor the transferee plan has any defined-benefit or other pension obligation.

On receiving the transferor’s Form 5310A, what does the IRS do with it.

How likely is it that the IRS will ask the transferor a follow-up question?

I had never had a DCP spin-off (or merger) that didn't meet one of the exceptions that exempted the transaction from filing. Maybe IRS will inquire about balance differences/unallocated accounts as a follow up, if they follow up at all, that would be my guess.