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. 3-2008)
Page
For
Article or
IRS
N/A
Section and
Change
Use
Page Number
10
Provisions applicable to all plans (continued):
Only
h Distribution provisions:
(1) Does the plan state the normal form in which benefits will be paid (life
(41)
annuity, 10 years certain and life thereafter, etc.)?
(2) Does the plan specify the actuarial assumptions to be used in determining
(42)
actuarial equivalence which comply with Regulations section 1.417(e)-1?
(43)
(3)
Are the optional forms of benefits stated in the plan?
(4)
If the plan disregards service attributable to a distribution in computing the
employer-derived accrued benefit, does the plan contain provisions that
(44)
satisfy Regulations section 1.411(a)-7(d)(4)?
(5)
If the present value of the accrued benefit is greater than $5,000, is consent
of the participant and spouse (if applicable) required when benefits are
immediately distributable within the meaning of Regulations section
(45)
1.417(e)-1?
(6)
(a) Does a married participant automatically receive a qualified joint and
survivor annuity (QJSA), and an unmarried participant the normal form
(46)
of life annuity?
(b) Is the participant given an opportunity to make a qualified election to
waive the automatic form of payment in a manner which satisfies section
(46)
417(a)(2) during the election period described in section 417(a)(6)(A)?
(7)
(a) Does the plan provide that the spouse of a deceased participant will
receive a qualified preretirement survivor annuity (QPSA) that requires
payments not less than the amount specified in section 417(c)(1) in the
(46)
event of death before the annuity starting date?
(b) Is the participant given an opportunity to make a qualified election to
waive the QPSA in a manner which satisfies section 417(a)(2) during
(46)
the election period described in section 417(a)(6)(B)?
(8)
Does the plan designate or enable the employer to elect the percentage
(not less than 50%, nor more than 100%) of the survivor annuity provided
(46)
under the QJSA?
(9)
(a) Does the plan provide for a written explanation of the automatic form
(46)
of payment in a manner which satisfies section 417(a)(3)(A)?
(b) Does the plan provide for a written explanation of the QPSA in a manner
(46)
which satisfies section 417(a)(3)(B)?
(10)
Do benefits under the plan begin, unless otherwise elected in writing, no
later than the 60th day after the latest of the close of the plan year in which:
(i) the participant attains the earlier of age 65 or the plan’s normal retirement
age, (ii) the 10th anniversary of the year in which the participant began
participation under the plan occurs, or (iii) the participant terminates his or
(47)
her service with the employer?
(11)
If the plan contains an early retirement provision which requires or could
require both a minimum age and service for eligibility, does a participant
who meets the service requirement but separates from service before
meeting the age requirement begin to receive benefits (unless otherwise
(48)
elected) upon meeting the age requirement?
(12)
Does the plan provide that the terms of any annuity contract purchased
and distributed by the plan to a participant or spouse shall comply with
(49)
the requirements of the plan?
(50)
(13)
Are annuity contracts nontransferable when distributed?
4461-A
Form
(Rev. 3-2008)
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