Form 4461-A - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan Page 3
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53
Form 4461-A (Rev. 3-2013)
Page
General Instructions
Disclosure requested by taxpayer. A
For approval, file this application and
each applicable document listed in line
taxpayer may request the Service to
9a.
disclose and discuss the return or return
Purpose of Form
information with any person(s) the
Multiple plans. A sponsor may utilize
Use Form 4461-A to apply for approval
taxpayer designates in a written request.
one basic plan document for several
of a Master or Prototype (M&P) or
If you want to designate a person(s) to
plans. A sponsor may, for example,
Volume Submitter (VS) defined benefit
assist in an application for approval, you
submit four applications for a given
plan.
must provide the IRS office of
defined benefit basic plan document (a
jurisdiction with a written request that
Be sure to submit a complete and
standardized plan with permitted
contains:
accurate application, including Form
disparity, a standardized plan without
4461-A and Attachment 1-A (see
permitted disparity, a nonstandardized
• The taxpayer’s name, address,
plan with permitted disparity, and a
employer identification number, and plan
A_attachment.pdf). Complete every
nonstandardized plan without permitted
number(s).
applicable line on the application. If an
disparity). A separate adoption
• The name, address, social security
item on the Attachment 1-A does not
agreement and completed application
number, and telephone number(s) of the
apply, check the “N/A” box or enter
must be provided for each such defined
person or persons whom you are
“N/A” on the line where indicated as an
benefit plan. In the case of a
authorizing to receive return information.
option. If your application is not
simultaneous submission using the same
• A paragraph that clearly describes the
complete, we will return it without
basic plan document, only one basic
return or return information that you
processing it. The first page must be
plan document need be submitted. If the
authorize the IRS to disclose.
typed. Unless otherwise noted, the
request is not simultaneous, separate
questions on Form 4461-A and
basic plan documents must be
• An authorized signature (see above).
Attachment 1-A apply to both M&P and
submitted (but the number assigned to
As an alternative to providing the
VS defined benefit plans.
the basic plan document of a master or
above statement, you may submit
prototype plan remains the same). One
Request for additional information. If a
Form 2848, Power of Attorney and
basic plan document may not be used
letter requesting additional information
Declaration of Representative.
for both defined benefit and defined
or changes to plan documents is sent to
contribution plans.
Definitions
the sponsor, VS practitioner, or an
A VS practitioner is permitted to
authorized representative, such
Adoption agreement. The portion of the
submit a defined benefit specimen plan
information and/or changes must be
plan containing all the options that the
which allows for an employer to select
received no later than 30 days from the
adopting employer may select. The
either a benefit formula with or without
date of the letter. Failure to respond
adoption agreement may include blanks
permitted disparity. You may not use
timely may result in the application being
or fill-in provisions for the employer to
the same specimen plan document for
considered withdrawn. An extension of
complete if it also includes parameters
governmental plans (i.e., plans
the 30-day time limit will only be granted
on these provisions that preclude an
described in section 414(d)) and
for good cause.
employer from completing them in a
nongovernmental plans (i.e., plans not
Inadequate submissions. The IRS will
manner that could violate the
described in section 414(d)).
return, without further action, plans that
qualification requirements. Each
are not in substantial compliance with
Where To File
separate adoption agreement is treated
the qualification requirements or plans
as a separate plan and will receive its
Send applications for opinion and
that are so deficient that they cannot be
own opinion or advisory letter.
advisory letters to:
reviewed in a reasonable amount of time.
Basic plan document. The portion of
Internal Revenue Service
Who May File
the plan containing all the nonelective
P.O. Box 2508; Room 5106
provisions applicable to all adopting
Master or prototype plans. Sponsors
Cincinnati, OH 45201
employers. No options (including blanks
and mass submitters (see Definitions,
to be completed) may be provided in the
Add “Attn: Pre-approved Plans
later).
basic plan document except for options
Coordinator.”
in flexible plans.
Volume submitter plans. Practitioners
For both types of applications, send a
and mass submitters (see Definitions,
Flexible plan. A plan submitted by an
request shipped by Express Mail or a
later).
M&P mass submitter which contains
delivery service to the attention of the
certain optional provisions as allowed by
Pre-approved Plans Coordinator to:
What To File
section 12.03(1) of Rev. Proc. 2011-49.
Internal Revenue Service
One copy of Form 4461-A and
Sponsors that adopt a flexible plan may
550 Main Street
Attachment 1-A for each separate
include or delete any optional provision
Room 5106
designated as such in the mass
adoption agreement or for each separate
Cincinnati, OH 45202
submitter’s plan. A flexible plan adopted
specimen plan where no adoption
Signature. Form 4461-A must be signed
by a sponsor which differs from the
agreement is utilized.
by a partner or officer of the applicant
mass submitter plan only because of the
who is authorized to sign, or other
deletion of certain optional provisions
person authorized by a power of
will be treated as a word-for-word
attorney. The power of attorney should
identical plan to the mass submitter plan.
be filed with the application.
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