Form 4461-A - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan Page 6
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Form 4461-A (Rev. 3-2008)
Page
For
Article or
IRS
N/A
Section and
Change
10
Provisions applicable to all plans (continued):
Use
Page Number
Only
h
Distribution provisions (continued):
(14) Does the plan require that, in accordance with section 401(a)(9):
(51)
(a) Distributions be made beginning not later than the required beginning date?
(b) Payment of the participant’s interest be made at least as rapidly as
under the method used prior to death, when the participant dies after
(51)
distribution has started?
(c) Payment of the participant’s interest be made within 5 years of the
participant’s death, unless one of the exceptions in section
401(a)(9)(B)(iii) or (iv) applies, when payment of the participant’s interest
(51)
has not begun prior to death?
(d)
Distributions, if not made in a single sum, will satisfy the minimum
distribution rules of section 401(a)(9) and the regulations there under,
including the minimum distribution incidental benefit requirement of
(51)
Regulations section 1.401(a)(9)-6 Q&A-2?
(52)
(15)
Does the plan provide that any preretirement death benefits are incidental?
(16)
Does the plan permit distributions only at normal retirement age, plan
(53)
termination, termination of employment, death, or disability?
(17)
(a)
Does the plan provide for the direct rollover of an eligible rollover
(54)
distribution to an eligible retirement plan?
(b)
Does the plan provide for the automatic rollover of a mandatory
distribution over $1,000 to an individual retirement plan, unless the
participant elects otherwise?
(c)
If provided in the adoption agreement, does the plan specify the source
from which it will accept rollovers, such as the types of plans?
(18)
If the plan provides for suspension of benefits upon reemployment with
the employer or continued employment beyond normal retirement age,
(55)
does this provision comply with Department of Labor regulations?
(19) Does the plan contain early termination provisions required by Regulations
(56)
section 1.401-4(c)?
(20)
Does the plan contain pre-termination restrictions?
(57)
i
Vesting provisions:
(58)
(1) Is a computation period for vesting purposes specified in the plan?
(2) Is the computation period for determining a break in service the same
(59)
period which is used to compute a year of service for vesting?
(3) Does the plan provide that an employee will be fully vested on reaching
(60)
normal retirement age?
(4) Are vesting options limited so that at all times they will provide a
percentage of nonforfeitable rights which is not less than the percentage
(61)
that would be provided under one of the options under section 411(a)(2)?
(5) If all years of service are not counted for vesting purposes, is the service
(62)
not counted excludable under section 411(a)(4)?
(6)
Does the plan contain the vesting break in service one year holdout
(63)
provision?
(64)
(7)
Does the plan contain the vesting break in service rule of parity?
(8)
Does a participant who has at least 3 years of service have a reasonable
period of time after the adoption of an amendment which directly or indirectly
affects the calculation of his or her nonforfeitable percentage (including a
change to or from a top-heavy vesting schedule) to elect to have his or her
(65)
nonforfeitable percentage computed without regard to the amendment?
(9)
Does the plan provide protection against cut back of vested rights or
(66)
rights to accrued benefits under sections 411(a)(10)(A) and 411(d)(6)?
(10)
If participants may withdraw their contributions or earnings on them, may
the withdrawal be made without forfeiting vested benefits based on
(67)
employer contributions?
(11)
If benefits under the plan are forfeited when a participant or beneficiary
cannot be located, does the plan provide for a reinstatement of the benefit
(68)
if a claim is made?
4461-A
Form
(Rev. 3-2008)
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