Form 4461-A Attachment - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan Page 2
Download a blank fillable Form 4461-A Attachment - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 4461-A Attachment - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
1010 (continued)
N/A
Article or Section
Change
For IRS Use
and Page Number
Only
b Minimum participation standards:
(1)
Are the requirements for participation under the plan determined
without regard to maximum age?
(16)
(2)
Will a new employee, otherwise eligible, participate on the earlier
of the first day of the first plan year after meeting the minimum
age and service requirements of section 410(a)(1) or 6 months
after satisfying such requirements?
(17)
(3)
Does the initial eligibility computation period begin with the date
on which the employee first performs an hour of service, and do
subsequent eligibility computation periods: (1) begin with the
anniversary of such date, or (2) shift to the plan year in
accordance with section 2530.202-2(b) of the Department of
Labor regulations?
(18)
(4)
Is the computation period for determining a break in service the
same as is used to compute a year of service for eligibility after
the initial computation period?
(19)
(5)
If all years of service are not counted for participation purposes,
is the service not counted excludable under section 410(a)(5)(B),
(C), or (D)?
(20), (21)
(6)
Will an employee otherwise eligible, who is in an ineligible class
of employees, immediately participate on becoming a member of
an eligible class?
(22)
c Accrual of benefits:
(1) Does the benefit formula provide for wear-away and fresh-start
rules?
(23)
(2) Does the plan provide for the determination of a participant’s
frozen accrued benefit?
(24)
(3) Does the plan provide for adjustments to frozen accrued benefits?
(25)
(4) Does the current benefit formula provide for no permitted disparity
and does it use the fractional accrual rule?
(26)
(5) Does the current benefit formula provide for permitted disparity?
(27)
(6) Does the plan define covered compensation, final average
compensation, and taxable wage base?
(27A)
(7) Does the plan provide adjustments for benefits beginning at a
time other than normal retirement age?
(27B)
(8) If the plan provides for permitted disparity, must mandatory
employee contributions be allocated to a separate account?
(27C)
(9) If fully insured, does the plan provide for permitted disparity with
respect to employer-provided benefits?
(27D)
(10) If the plan is integrated, is the employer-provided benefit limited in
accordance with section 401(a)(5)(D)?
(27E)
d Benefits Increases:
For a fully insured plan, or a plan that provides an insured death
benefit, is there a provision for purchasing additional contracts due to
increases in compensation?
(28)
2 of 10
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form 4461-a - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan
Financial
Form 4461-a - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan
Financial
Form 4461-a - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan
Financial
Form 4461-a - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan
Financial
Form 4461 - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Contribution Plans
Financial
Form 4461 - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Contribution Plans
Financial
Related Categories
Parent category: Legal