Instructions For Form 4461-B - Internal Revenue Service (Page 2 of 2) in pdf

Form 4461-B (Rev. 8-94)

page

Regional Prototype Plan Mass

the mass submitter, please enclose an

Line 8.—If this application is based on

Submitter.—Any person, whether or not

authorized power of attorney. See

an application submitted by a mass

such person is a sponsor, that can

Disclosure requested by taxpayer on

submitter and simultaneously filed with

establish that if it receives a favorable

page 2.

the mass submitter’s application, enter

notification letter for a regional prototype

in the brackets designated for the file

Line 5a.—Enter the two-digit basic plan

plan it has submitted to the Service,

folder number the plan document

document number you have assigned to

there are at least 50 unaffiliated

number and the plan number of the

the basic plan document that

sponsors that will adopt the plan on a

mass submitter’s plan on which this plan

accompanies the adoption agreement

word-for-word identical basis.

is based. Do not complete the rest of

for which you are requesting approval.

line 8.

Sponsor.—A firm, other than a

All basic plan documents from one

sponsoring organization, that (1) has an

sponsoring organization that is the same

Line 11.—Replacement plans.—If this

established place of business in the

(word-for-word) should use the same

application is for a replacement plan,

United States where the records of the

two-digit number on all applications. The

enter the file folder numbers of each

firm are accessible during each business

first basic plan document submitted

plan being replaced. If more than three

day, and (2) either has at least 30 clients

should be numbered “01,” the second,

plans are being replaced, attach an

that have their principal place of

“02,” etc.

additional sheet to the back of this

business within the jurisdiction of not

application and list the file folder

Line 5b.—Enter the three-digit number

more than two regions of the Service

numbers for these plans.

you have assigned to the adoption

and are expected to adopt the sponsor’s

agreement for which this application is

regional prototype plan, or has at least

Regional Prototype Plans

submitted. Each different adoption

three clients that are expected to adopt

agreement designed to accompany a

Complete lines 1, 2(a), 2(b), 2(c), 3(a),

a mass submitter regional prototype plan

single basic plan document should be

3(b), 3(c), 4, 5(b), 6, 7, 9 and 10.

for which a favorable notification letter

given a different three-digit number

has been issued to its sponsor.

The term “sponsoring organization”

beginning with “001.” Adoption

should be interpreted to mean “sponsor”

agreements submitted with the second

as defined in Rev. Proc. 89-13.

Specific Instructions

or any subsequent basic plan

documents (that are not word-for-word

Line 3(a).—See instructions above.

Master or Prototype Plans

identical to a previously submitted basic

Line 5(b).—Enter the three-digit plan

plan document) should be similarly

number.

Line 2a.—Enter the name and address

numbered beginning with “001.”

of the plan sponsor. If the Post Office

Line 6.—The plan must always be

Line 6.—If this plan is a minor

does not deliver mail to the street

word-for-word identical.

modification, attach a copy of the mass

address and the sponsor has a P.O. box

submitter plan with the minor

number, show the box number instead

modifications underlined in red, or

of the street address.

otherwise highlighted, as well as a

Line 3a.—The person to contact must

statement indicating the location and

be an employee or an authorized

effect of each change.

representative of the mass submitter. If

the person is other than an employee of

Instructions For Form 4461-B - Internal Revenue Service Page 2

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