Form 4461-A - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan Page 5
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Form 4461-A (Rev. 3-2013)
Page
Line 4c. The applicant should include an
Line 7. Indicate if this plan provides for
Privacy Act and Paperwork Reduction
Act Notice. We ask for the information
email address in order for the Service to
permitted disparity in accordance with
send an email of preliminary approval
sections 401(a)(5) and 401(l).
on this form to carry out the Internal
Revenue laws of the United States. You
notifying the applicant that review of the
Line 9. Procedural requirements. A
are required to give us this information.
applicable plan has been completed,
separate application must be submitted
subject to final approval by opinion or
We need it to determine whether you
for each different plan/adoption
advisory letter.
meet the legal requirements for plan
agreement combination.
approval.
Line 5a. Enter the two-digit basic plan
In the case of a VS plan, submit a
document number you have assigned to
You are not required to provide the
separate application for each type of
the specimen plan or basic plan
plan.
information requested on a form that is
document that accompanies (if
subject to the Paperwork Reduction Act
Line 9d. If you checked “Yes,” submit a
applicable) the adoption agreement for
unless the form displays a valid OMB
copy of such plan with language
which you are requesting approval. All
control number. Books or records
differences highlighted. Attach a cover
basic or specimen plan documents from
relating to a form or its instructions must
letter which provides the name and file
one sponsor or practitioner that are the
be retained as long as their content may
folder number of the plan (including the
same (word-for-word) should use the
become material in the administration of
name and EIN of the sponsor), a list of
same two-digit number on all
any Internal Revenue law. Generally, tax
all plans written by the plan drafter
applications. The first basic plan
returns and return information are
which are substantially identical to the
document submitted should be
confidential, as required by Code section
lead plan (including the information
numbered “01,” the second, “02,” etc.
6103.
described above), a description of each
The first specimen plan document
place where the plan for which the
The time needed to complete and file
submitted should be numbered “01,” the
application is being submitted is not
this form will vary depending on the
second “02,” etc.
word-for-word identical to the language
individual circumstances. The estimated
Line 5b. Enter the three-digit number
average time is:
of the lead plan (including an
you have assigned to the adoption
explanation of the purpose and effect of
Recordkeeping .
.
.
. 42 hr., 5 min.
agreement for which this application is
each difference), and a certification,
submitted. Each different adoption
Learning about the law
made under penalty of perjury by the
agreement designed to accompany a
or the form
.
.
.
.
5 hr., 55 min.
plan drafter, that the information
single basic plan document or specimen
describing where the plan language is
Preparing the form
.
. 7 hr., 48 min.
plan should be given a different three-
not word-for-word identical is true and
digit number beginning with “001.” For
Copying, assembling, and
complete.
example, if the first basic plan document
sending the form to the IRS
. 16 min.
Line 9f. The mass submitter should use
of a sponsor has four different adoption
If you have comments concerning the
Form 4461-B, Application for Approval
agreements, they should be numbered
accuracy of these time estimates or
of Master or Prototype or Volume
“001” through “004,” and four different
suggestions for making this form
Submitter Plans, Mass Submitter
Forms 4461-A should be submitted.
simpler, we would be happy to hear
Adopting Sponsor or Practitioner, when
Adoption agreements submitted with the
from you. You can write to the Internal
submitting applications on behalf of its
second or any subsequent basic plan
Revenue Service, Tax Products
adopting sponsors/practitioners, and
documents or specimen plans (that are
Coordinating Committee,
submit Form 8717-A.
not word-for-word identical to a
SE:W:CAR:MP:T:M:S, 1111 Constitution
previously submitted basic plan
Ave., NW, IR-6526, Washington, DC
document) should be similarly
20224. Do not send this form to this
numbered beginning with “001.”
address. Instead, see Where To File,
earlier.
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