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Federal forms, ICRs, and supporting documents

Information Collection Request

Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business

ICR 202507-1545-001 · OMB 1545-1225 · Active

Forms and Documents
DocumentTypeStatusAvailability
Form Form 5310-A Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business Form Modified Available
Form Form 5310-A Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business Form Modified Repair queued
1545-1225 Supporting Statement-JC.docx Supporting Statement A Uploaded 2025-07-14 Available
1545-1225 Supporting Statement-JC.docx Supporting Statement A Uploaded 2025-07-14 Repair queued
IC Document Collections
IC IDCollectionTypeStatusForm
17981 Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business Form ModifiedNotice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business
17981 Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business Form Modified
17981 Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business Instruction Modified
ICR Details
1545-1225 202507-1545-001
Active 202203-1545-009
TREAS/IRS
Notice of Plan Merger or Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; Notice of Qualified Separate Lines of Business
Extension without change of a currently approved collection   No
Regular
Approved without change 09/11/2025
Retrieve Notice of Action (NOA) 08/01/2025
  Inventory as of this Action Requested Previously Approved
09/30/2028 36 Months From Approved 09/30/2025
750 0 694
7,631 0 7,347
0 0 0
Plan administrators are required to notify IRS of any plan mergers, consolidations, spinoffs, or transfers of plan assets or liabilities to another plan. Employers are required to notify IRS of separate lines of business for their deferred compensation plans. Form 5310-A is used to make these notifications.
US Code: 26 USC 6058 Name of Law: Information required in connection with certain plans of deferred compensation
   US Code: 26 USC 414 Name of Law: Definitions and special rules
  
None
Not associated with rulemaking
  90 FR 18895 05/02/2025
90 FR 36283 08/01/2025
No
  Total Approved Previously Approved Change Due to New Statute Change Due to Agency Discretion Change Due to Adjustment in Estimate Change Due to Potential Violation of the PRA
Annual Number of Responses 750 694 0 0 56 0
Annual Time Burden (Hours) 7,631 7,347 0 0 284 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
There are no changes being made to this form at this time. However, updates in the estimated filers and burden times will result in an estimated annual burden increase of 284 hours. IRS is making this submission for renewal purposes.
$25,889
No
    Yes
    No
No
No
No
No
Felecia Belcher 443 853-5535
  No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
 
 
 
 
 
 
 
    (i) Why the information is being collected;
    (ii) Use of information;
    (iii) Burden estimate;
    (iv) Nature of response (voluntary, required for a benefit, or mandatory);
    (v) Nature and extent of confidentiality; and
    (vi) Need to display currently valid OMB control number;
 
 
 
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
08/01/2025