Rev. Dec. 2025. "Form 5310-A is used by employers to give notice of: [1] A plan merger or consolidation that is the combining of two or more plans into a single plan. [2] A plan spinoff that is the splitting of a single plan into two or more spinoff plans. [3] 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. [4] Qualified separate lines of business (QSLOBs).... An IRS determination letter will not be issued when a Form 5310-A is filed."  MORE >>