Form 4461-A Attachment - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan

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Attachment I-A for Form 4461-A, Application for Approval of Master or Prototype or Volume Submitter Defined Benefit Plan
Note: This application is designed to be used in conjunction with Rev. Proc. 2011-49. A list of required modifications is also recommended
for use and may be obtained from the IRS website at
In items 10 through 12 indicate the article or section and page number of the
N/A
Article or Section and
Change
For IRS Use
plan or trust where the following provisions are contained. All questions must
Page Number
Only
be answered. If not applicable, check “N/A” column; otherwise complete the
“Article or Section and Page Number” column.
10 Provisions applicable to all plans:
a Definitions:
Where does the plan define the following terms-
(1)
Year of Service?
(1)
(2)
Break in Service?
(2)
(3)
Hour of service under Department of Labor Regulations,
including service with all employers aggregated under sections
414(b), (c), (m), or (o), and service of any individual considered
an employee for purposes of this plan under section 414(n) or
(o)?
(3)
(4)
Elapsed time?
(4)
(5)
Plan year?
(5)
(6)
Compensation as defined in section 414(s) as limited by section
401(a)(17)?
(6)
(7)
Average annual compensation?
(7)
(8)
Earned income as defined in section 401(c)(2)?
(8)
(9)
Employee as described in sections 414(b), (c), (m), (n), or (o)?
(9)
(10) Leased employee as described in section 414(n) or (o)?
(10)
(11) Highly compensated employee as defined in section 414(q)?
(11)
(12) Owner-Employee?
(12)
(13) Self-employed individual?
(13)
(14) Normal retirement age?
(14)
(15) Straight life annuity?
(15)
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