Form 4461-A - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan Page 8
Download a blank fillable Form 4461-A - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan in PDF format just by clicking the "DOWNLOAD PDF" button.
Open the file in any PDF-viewing software. Adobe Reader or any alternative for Windows or MacOS are required to access and complete fillable content.
Complete Form 4461-A - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan with your personal data - all interactive fields are highlighted in places where you should type, access drop-down lists or select multiple-choice options.
Some fillable PDF-files have the option of saving the completed form that contains your own data for later use or sending it out straight away.
ADVERTISEMENT
1
2
3
4
5
6
7
8
9
10
11
128
Form 4461-A (Rev. 3-2008)
Page
For
Article or
IRS
N/A
Section and
Change
Use
Page Number
Only
(7)
If a VS plan allows the practitioner to amend on behalf of adopting
employers, does the plan provide that:
(75)
the practitioner will amend the plan on behalf of all adopting employers?
(a)
the practitioner will no longer have the authority to amend on behalf of
(b)
any adopting employer as of the date the Service requires the employer
to file Form 5300, Application for Determination for Employee Benefit
Plan, as an individually designed plan due to an employer amendment
to the plan to incorporate a type of plan not allowable in the VS program
or as of the date the plan is otherwise considered an individually
(76)
designed plan due to the nature and extent of the amendments?
the practitioner maintains recordkeeping and notice requirements?
(c)
Does the adoption agreement of the VS plan, if applicable, contain, in close
(8)
proximity to the employer’s signature line, the circumstances under which
(77)
the employer may not rely on the advisory letter?
10
Provisions applicable to all plans (continued):
l
Miscellaneous plan provisions:
(1)
Does the plan prohibit the assignment or alienation of benefits except as
(78)
provided by sections 401(a)(13) and 414(p)?
(2)
Do loans to plan participants satisfy the requirements of section 4975(d)(1)
(79)
and the joint and survivor annuity requirements?
(3)
Does the plan provide that corpus or income may not be diverted for purposes
(80)
other than the exclusive benefit of employees or their beneficiaries?
(4)
Does the plan provide that if it does not attain or retain qualification, the
(81)
employer can no longer participate under the plan?
(5)
If this is a master plan:
(a)
Is only a single funding medium available for use by all adopting
(82)
employers?
(b)
Does the plan provide that funds held in the master trust on behalf of
an adopting employer will be removed as soon as administratively
(83)
feasible if the employer’s plan does not attain or retain qualified status?
(6)
If the employer maintains a plan of a predecessor employer, does the
plan provide that service with the predecessor employer will be counted
(84)
as service with the employer?
(7) Does the plan provide that in the event of any conflict between provisions
of the plan and the terms of any policy or contract issued under the plan,
(86)
the provisions of the plan will control?
(8)
If the plan provides for investment in insurance contracts, does it provide
(87)
for the disposition of dividends and other credits?
(9)
Does the adoption agreement contain the sponsor or representative’s
name, address, and telephone number for the purpose of adopting
(88)
employer’s inquiries?
(10)
Does the adoption agreement contain a cautionary statement describing
the limitations on employer reliance on an opinion or advisory letter without
a determination letter and that the failure to properly fill out the adoption
(88)
agreement may result in disqualification of the plan?
(11)
Does the adoption agreement contain a statement which provides that the
sponsor will inform the adopting employer of any amendments made to
(88)
the plan or of the discontinuance or abandonment of the plan?
(12)
Does the plan contain a provision that incorporates the requirements of
(89)
section 414(u) of the Code (USERRA) (see instructions)?
(13)
Does the plan contain any sub-trusts for life insurance?
4461-A
Form
(Rev. 3-2008)
ADVERTISEMENT
0 votes
Related Articles
Related forms
Form 4461-a - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan
Financial
Form 4461-a - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan
Financial
Form 4461-a - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan
Financial
Form 4461-a Attachment - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan
Legal
Related Categories
Parent category: Financial