Form 4461-A - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan Page 12
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Form 4461-A (Rev. 3-2008)
Page
first basic plan document of a sponsor
name and EIN of the sponsor), a list of
Paperwork Reduction Act Notice. We
has four different adoption agreements,
all plans written by the plan drafter
ask for the information on this form to
they should be numbered “001” through
which are substantially identical to the
carry out the Internal Revenue laws of
“004,” and four different Forms 4461-A
lead plan (including the information
the United States. You are required to
should be submitted. Adoption
described above), a description of each
give us this information. We need it to
place where the plan for which the
agreements submitted with the second
determine whether you meet the legal
or any subsequent basic plan
application is being submitted is not
requirements for plan approval.
documents (that are not word-for-word
word-for-word identical to the language
You are not required to provide the
identical to a previously submitted basic
of the lead plan (including an
information requested on a form that is
plan document) should be similarly
explanation of the purpose and effect of
subject to the Paperwork Reduction Act
numbered beginning with “001.”
each difference), and a certification,
unless the form displays a valid OMB
made under penalty of perjury by the
Line 7. Indicate if this plan provides for
control number. Books or records
plan drafter, that the information
permitted disparity in accordance with
relating to a form or its instructions must
describing where the plan language is
sections 401(a)(5) and 401(l).
be retained as long as their content may
not word-for-word identical is true and
become material in the administration of
Line 9. Procedural requirements. A
complete.
any Internal Revenue law. Generally, tax
separate application must be submitted
returns and return information are
Line 9e. The mass submitter should use
for each different plan/adoption
confidential, as required by Code section
Form 4461-B, Application for Approval
agreement combination.
6103.
of Master or Prototype or Volume
Line 9b. The applicant must submit,
Submitter Plans, when submitting
The time needed to complete and file
along with this application, either: (a) a
applications on behalf of its adopting
this form will vary depending on the
copy of the amendment, a description of
sponsors/practitioners.
individual circumstances. The estimated
the amendment and its effect on the
average time is:
plan, and a working copy of the plan
Line 10l. A plan sponsor will be treated
currently in effect, or (b) a copy of the
Recordkeeping
42 hr., 5 min.
as satisfying the requirements of the
amended plan in restated form with
Uniformed Services Employment and
Learning about the law
areas of change highlighted (a restated
Reemployment Rights Act of 1994
or the form
5 hr., 55 min.
plan). If a restated plan is being
(USERRA) and section 414(u) if the
Preparing the form
7 hr., 48 min.
submitted with this application, a copy
terms of the plan provide that an
Copying, assembling, and
of the amendment and a description of
employee reemployed after qualified
sending the form to the IRS
16 min.
the amendment need not be submitted.
military service is not treated as
The Internal Revenue Service may, at its
If you have comments concerning the
incurring a break in service, for purposes
discretion, require plan restatement any
accuracy of these time estimates or
of vesting and benefit accruals, solely
time it deems necessary.
suggestions for making this form
because of an absence due to qualified
simpler, we would be happy to hear
military service.
Line 9c. If you checked “Yes,” submit a
from you. You can write to the Internal
copy of such plan with language
Revenue Service, Tax Products
differences highlighted. Attach a cover
Coordinating Committee,
letter which provides the name and file
SE:W:CAR:MP:T:T:SP, 1111 Constitution
folder number of the plan (including the
Ave., NW, IR-6526, Washington, DC
20224. Do not send this form to this
address. Instead, see Where To File on
page 10.
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