Form 4461-A Attachment - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan Page 8

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(7) If a VS plan allows the practitioner to amend the plan on behalf of

adopting employers, does the plan provide that:

(a) the practitioner will amend the plan on behalf of all adopting

employers?

(b) the practitioner will no longer have the authority to amend on

behalf of any adopting employer as of the date the employer

adopts an amendment to the plan to incorporate a type of plan

not allowable in the VS program or as of the date the plan is

otherwise considered an individually designed plan due to the

nature and extent of the amendments?

(8) Does the adoption agreement of the VS plan, if applicable,

contain, in close proximity to the employer’s signature line, the

circumstances under which the employer may not rely on the

advisory letter?

l Miscellaneous plan provisions:

(1) Does the plan prohibit the assignment or alienation of benefits

except as provided by section 401(a)(13) and 414(p)?

(78)

(2) Do loans to plan participants satisfy the requirements of section

4975(d)(1) and the joint and survivor annuity requirements, if

any?

(79)

(3) Does the plan provide that corpus or income may not be diverted

for purposes other than the exclusive benefit of employees or

(80)

their beneficiaries?

(4) Does the plan provide that if it does not attain or retain

qualification, the employer can no longer participate under the

plan?

(81)

(5) If this is a master plan:

(a) Is only a single funding medium available for use by all

adopting employers?

(82)

(b) Does the plan provide that funds held in the master trust on

behalf of an adopting employer will be removed as soon as

administratively feasible if the employer’s plan does not attain

or retain qualified status?

(83)

(6) Does the plan provide that if the employer maintains a plan of a

predecessor employer, service with the predecessor employer is

counted as service with the employer?

(84)

(7) Does the plan provide that in the event of any conflict between

provisions of the plan and the terms of any policy or contract

issued under the plan, the provisions of the plan will control?

(86)

(8) If the plan provides for investment in insurance contracts, does it

provide for the disposition of dividends and other credits?

(87)

(9) Does the adoption agreement contain the sponsor or

representative’s name, address, and telephone number for the

purpose of answering employer’s inquiries?

(88)

(10) Does the adoption agreement contain a cautionary statement

describing the limitations on employer reliance on an opinion or

advisory letter without a determination letter and that the failure to

properly fill out the adoption agreement may result in

disqualification of the plan?

(88)

(11) Does the adoption agreement contain a statement which provides

that the sponsor will inform the adopting employer of any

amendments made to the plan or of the discontinuance or

abandonment of the plan?

(88)

(12) Does the plan contain provisions that satisfy section 401(a)(37)

and incorporate the requirements of section 414(u) of the Code

(USERRA)?

(89)

(13) Does the plan contain any sub-trusts for life insurance?

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