Form 4461-A - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan Page 4
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Form 4461-A (Rev. 3-2013)
Page
M&P nonstandardized plan. A plan
Mass submitter. In Rev. Proc. 2011-49,
4.01 of Rev. Proc. 2011-49) is
any entity that submits applications on
established, as part of the plan, for the
which meets the specific requirements of
Attachment 1-A, line 12. (See
behalf of at least 30 unaffiliated sponsors
joint use of all adopting employers. A
each of which is sponsoring, on a word-
master plan consists of a basic plan
A_attachment.pdf or Rev. Proc. 2011-49,
for-word identical basis, the same basic
document, an adoption agreement, and,
plan document and one or more of the
2011-44 I.R.B. 615.)
unless included in the basic plan
adoption agreements associated with
document, a trust or custodial account
Practitioner. Any person that has an
that basic plan document or, in the case
document.
established place of business in the
of VS plans, one or more of the same
Prototype plan. A form of plan that is
United States where it is accessible
lead specimen plans. For a mass
during every business day and
made available by a sponsor for
submitter of an M&P, once the mass
adoption by employers under which a
represents to the Service that it has at
submitter has submitted applications on
separate funding medium is established
least 30 employer-clients each of which
behalf of 30 unaffiliated sponsors with
is reasonably expected to timely adopt a
for each adopting employer. A prototype
respect to any basic plan document, it
plan that is substantially similar to the
plan consists of a basic plan document,
will be treated as a mass submitter with
VS practitioner’s specimen plan. A VS
an adoption agreement, and unless the
respect to all the other basic plan
practitioner may submit any number of
basic plan document incorporates a
documents and associated adoption
trust or custodial account agreement the
specimen plans for advisory letters
agreements for which it requests opinion
provisions of which are applicable to all
provided that the 30 employer-clients
letters, regardless of the number of
requirement is separately satisfied with
adopting employers, a trust or custodial
identical adopters of such other plans. A
respect to each specimen plan. For this
account document.
mass submitter of a VS plan will be
purpose, where an adoption format is
Specimen plan. A specimen plan is a
treated as such for each specimen plan
used, each adoption agreement is
sample plan, including the related trust
for which the 30-unaffiliated-
treated as one specimen plan.
or custodial account agreement, of a VS
practitioners requirement is separately
Notwithstanding the above, any person
practitioner (rather than the actual plan
met.
that has an established place of
of an employer). A specimen plan may
business in the United States where it is
Notwithstanding the above, for an
include an adoption agreement.
accessible during every business day
M&P plan, any entity that received a
Sponsor. Any person that has an
may sponsor a specimen plan as a
favorable TRA'86 opinion letter for a plan
established place of business in the
word-for-word identical adopter of a
as a mass submitter under Rev. Proc.
United States where it is accessible
specimen plan of a VS mass submitter,
89-9, 1989-1 C.B. 780, will continue to
during every business day and
regardless of the number of employers
be treated as a mass submitter if it
represents to the Service that it has at
that are expected to adopt the plan.
submits applications on behalf of at least
least 30 employer-clients each of which
10 sponsors (regardless of affiliation)
Volume submitters without adoption
is reasonably expected to adopt the
each of which is sponsoring, on a word-
agreements. A VS specimen plan may
sponsor’s basic plan document and one
for-word identical basis, the same basic
include blanks or fill-in provisions for the
or more of the adoption agreements
plan document and one or more of the
employer to complete only if the plan
associated with that basic plan
adoption agreements associated with
also includes parameters on these
document. Once a person represents to
that basic plan document. Once the
provisions that preclude an employer
the Service that at least 30 employers
mass submitter has submitted
from completing them in a manner that
are reasonably expected to adopt its
applications on behalf of 10 sponsors
could violate the qualification
basic plan document, it will be treated
with respect to any basic plan
requirements.
as a sponsor with respect to all the
document, it will be treated as a mass
basic plan documents and associated
Specific Instructions
submitter with respect to all the other
adoption agreements for which it
basic plan documents and associated
requests opinion letters, regardless of
adoption agreements for which it
Line 1. All applications submitted must
the number of employers that are
requests opinion letters, regardless of
be accompanied by the appropriate user
expected to adopt such other plans.
the number of identical adopters of such
fee and Form 8717-A, User Fee for
Notwithstanding the above, any person
other plans.
Employee Plan Opinion or Advisory
that has an established place of
Letter Request, as determined from the
Affiliation is determined under sections
business in the United States where it is
schedule set forth in Rev. Proc. 2013-8,
414(b) and (c) of the Code. Additionally,
accessible during every business day
2013-8 I.R.B. 237, (or the most recent
the following will be considered to be
and is a word-for-word identical adopter
version, updated annually). Applications
affiliated: any law, accounting,
or minor modifier adopter of an M&P
submitted without the proper user fee
consulting firm, etc. with its partners,
plan of a mass submitter will be treated
will not be processed and will be
members, associates, etc. For purposes
as a sponsor with respect to such plan,
returned to the applicant.
of determining whether 30 (or 10, if
regardless of the number of employers
applicable) unaffiliated sponsors or
Line 3a. Enter the name and address of
that are expected to adopt such plan.
practitioners sponsor on a word-for-
the applicant. If the Post Office does not
M&P standardized plan. A plan which
word identical basis the same basic plan
deliver mail to the street address and
meets the specific requirements of
document or the same specimen plan,
the applicant has a P.O. box number,
Attachment 1-A, line 11. (See
show the P.O. box number instead of the
the mass submitter is treated as an
unaffiliated sponsor or practitioner.
street address.
A_attachment.pdf or Rev. Proc. 2011-49,
Master plan. A form of plan that is
Line 4a. If the person to be contacted is
2011-44 I.R.B. 615.)
made available by a sponsor for
other than an employee of the applicant,
adoption by employers for which a
please enclose an authorized power of
attorney. See Disclosure requested by
single funding medium (for example, a
trust or custodial account, see section
taxpayer, earlier.
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