Instructions For Form 4461 - Internal Revenue Service
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Form 4461 (Rev. 8-94)
Page
Paperwork Reduction Act Notice.—We ask for
Who May File
Sponsors of regional prototype plans.—File
the information on this form to carry out the
Form 4461 with the key district office serving
Master or prototype plans.—Sponsoring
Internal Revenue laws of the United States. You
your geographic area. See Form 8717 for a list
organizations and mass submitters (see
are required to give us the information. We need
of key district offices. Sponsors of regional
Definitions below).
it to determine whether you meet the legal
prototype plans must attach Form 8717 and the
Regional prototype plan.—Sponsors and mass
requirements for plan approval.
appropriate user fee when filing with a key
submitters (see Definitions below).
district office.
The time needed to complete and file this
Signature.—The application must be signed by
What To File
form will vary depending on individual
a partner or officer of the applicant who is
circumstances. The estimated average time is:
One copy of Form 4461 should be submitted for
authorized to sign, or other person authorized by
Recordkeeping
44 hr., 29 min.
each separate adoption agreement.
a power of attorney. The power of attorney
For initial approval, file this application and
Learning about the law
should be filed with the application.
each applicable document listed in item 12(b).
or the form
6 hr., 36 min.
Disclosure requested by taxpayer.—The Tax
For approval of an amendment, file this
Preparing the form
9 hr., 28 min.
Reform Act of 1976 permits a taxpayer to
application and a copy of each applicable
request the Service to disclose and discuss the
Copying, assembling, and
document listed in item 12(c).
return or return information with any person(s)
sending the form to the IRS
32 min.
Different parts of this form must be completed
the taxpayer designates in a written request. If
If you have comments concerning the
depending on the type of plan for which you
you want to designate a person(s) to assist in an
accuracy of these time estimates or suggestions
want approval.
application for approval, you must provide the
for making this form more simple, we would be
Standardized plans.—If you want to receive an
IRS office of jurisdiction with a written request
happy to hear from you. You can write to both
opinion letter or a notification letter on a
that contains:
the Internal Revenue Service, Attention:
standardized plan, complete Parts I and II.
The taxpayer’s name, address, employer
Reports Clearance Officer, PC:FP, Washington,
Paired plans.—If you want to receive an opinion
identification number, and plan number(s).
DC 20224: and the Office of Management and
letter or a notification letter on a paired plan,
The name, address, social security number,
Budget, Paperwork Reduction Project
complete Parts I, II, and III.
and telephone number(s) of the person or
(1545-0169), Washington, DC 20503. DO NOT
Nonstandardized plans.—If you want to receive
persons whom you are authorizing to receive
send this form to either of these offices. Instead,
an opinion letter or notification letter on a plan
return information.
see Where To File below.
other than a standardized or paired plan,
A paragraph that clearly describes the return
complete Parts I and IV. A nonstandardized safe
or return information that you authorize the IRS
General Instructions
harbor plan must meet the requirements of Rev.
to disclose.
Proc. 1993-10, 93-1 C.B. 476, as modified by
Purpose of Form
An authorized signature (see above).
Rev. Proc. 93-39, 1993-2 C.B. 513.
As an alternative to providing the above
Form 4461 is used to apply for initial approval of
Regional prototype plans.—Complete Parts I
statement, you may submit Form 2848, Power
or for approval of an amendment to:
through IV, as appropriate, whether you are filing
of Attorney and Declaration of Representative,
A master or prototype defined contribution
with the National Office as a regional prototype
may be submitted.
plan.
mass submitter or with the key district office as
Definitions
a sponsor of a regional prototype plan. When
A regional prototype defined contribution plan.
filing with the key district office, Form 8717,
Adoption agreement.—The portion of the plan
The first page of this form is designed for use
User Fee for Employee Plan Determination Letter
containing all the options that the adopting
with optical scanning equipment and must be
Request, should be submitted along with this
employer may select. Each separate adoption
filed in its original form. No reproductions or
application. To request a notification letter on
agreement is treated as a separate plan and will
substitutes of page 1 will be accepted. All
behalf of a sponsor who adopts a mass
receive its own opinion or notification letter.
entries on page 1 must be typed in black ink in
submitter regional prototype plan, file Form
Basic plan document.—The portion of the plan
either pica or elite, 10 or 12 characters to the
4461-B, Application for Approval of Master or
containing all the nonelective provisions
inch.
Prototype Plan, or Regional Prototype Plan,
applicable to all adopting employers. No options
Be sure to submit a complete and accurate
Mass Submitter Adopting Sponsor, with the
(including blanks to be completed) may be
application. Complete every applicable line on
appropriate key district office.
provided in the basic plan document except for
the application. If an item does not apply, check
Multiple plans.—A sponsoring organization or
options in flexible plans.
the “N/A” box or enter “N/A” on the line. If your
sponsor may utilize one basic plan document for
Favorable TEFRA opinion letter.—A favorable
application is not complete, we will return it
several plans. A sponsoring organization may, for
opinion letter issued by the national office after
without processing it.
example, use one basic plan document for a
July 18, 1985.
The questions are designed so that, unless
money purchase plan other than a target benefit
Flexible plan.—A plan submitted by a mass
they are not applicable, the article or section and
plan, a target benefit plan, and a profit-sharing
submitter which contains certain optional
page numbers indicating the location in the plan
plan. A separate adoption agreement and
provisions as allowed by Rev. Proc. 89-9.
of the provision should be entered in the
completed application must be provided for each
Sponsoring organizations which adopt a flexible
appropriate column.
such defined contribution plan. In the case of a
plan may include or delete any optional provision
simultaneous submission, submit only one basic
Inadequate submissions.—We will return,
designated as such in the mass submitter’s plan.
plan document. If the request is not
without further action, plans that are not in
A flexible plan adopted by a sponsoring
simultaneous, separate basic plan documents
substantial compliance with the qualification
organization which differs from the mass
must be submitted (but the number assigned to
requirements or plans that are so deficient that
submitter plan only because of the deletion of
the basic plan document of a master or
they cannot be reviewed in a reasonable amount
certain optional provisions will be treated as a
prototype plan remains the same).
of time.
word-for-word identical plan to the mass
Paired plans must be submitted
submitter plan.
A master or prototype plan will not be
simultaneously. Paired plans are paired by the
considered in substantial compliance if it omits
Mass submitter.—Any entity (whether or not
basic plan documents. Two defined contribution
any of the requirements of section 10.07 of Rev.
such entity is a sponsoring organization) which
plans that are paired (a profit- sharing and a
Proc. 89-9, 1989-1 C.B. 780.
submits applications for at least 10 sponsoring
money purchase plan) must share one basic plan
organizations that will sponsor a word-for-word
A regional prototype plan will not be
document.
identical Master or Prototype plan. A mass
considered to be in substantial compliance if it
Where To File
submitter which is a sponsoring organization
omits any of the requirements of section 6.02 of
may count as 1 of the 10 sponsoring
Master or prototype plan.—File the application
Rev. Proc. 89-13, 1989-1 C.B. 801. Rev. Proc.
organizations.
with Internal Revenue Service, Assistant
89-9 and Rev. Proc. 89-13 have been modified
Commissioner (Employee Plans and Exempt
by the following:
Mass submitter regional prototype plan.—A
Organizations), Attention: CP:E:EP:Q, P.O. Box
plan that is made available to sponsors by a
Rev. Proc. 90-17, 1990-1 C.B. 479,
14073, Ben Franklin Station, Washington, DC
regional prototype mass submitter that would
Rev. Proc. 90-21, 1990-1 C.B. 499,
20224.
otherwise meet all of the requirements applicable
Rev. Proc. 90-41, 1991-2 C.B. 697,
to regional prototype plans.
Mass submitter of a regional prototype
Rev. Proc. 92-41, 1992-1 C.B. 870,
plan.—File the application with Internal Revenue
Master plan.—A form of plan that is made
Rev. Proc. 93-9, 1993-1 C.B. 474,
Service, Assistant Commissioner (Employee
available by a sponsoring organization for
Rev. Proc. 93-12, 1993-1 C.B. 479, and
Plans and Exempt Organizations), Attention:
adoption by employers for which a single
Rev. Proc. 94-12, 1994-3 I.R.B. 14.
CP:E:EP:Q, P.O. Box 14073, Ben Franklin
funding medium (e.g., a trust or custodial
Rev. Proc. 89-13 was also modified by Rev.
Station, Washington, DC 20224.
account) is established, as part of the plan, for
Proc. 90-20, 1990-1 C.B. 495.
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