Form 4461-A - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan Page 9
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129
Page
Form 4461-A (Rev. 3-2008)
Part II
(M&P only) Complete This Part If You Are Filing for a Standardized Plan
For
Article or
11
With respect to this standardized plan:
IRS
N/A
Section and
Change
Use
Page Number
a
Does the plan cover all employees (including individuals required to be
Only
considered employees according to section 414(n) or (o) and employees of
other members of groups aggregated under sections 414(b), (c), (m) or (o)
(90)
other than employees who may be excluded under section 410(a)(1) or (b)(3)?
b
Are the eligibility requirements not more favorable for highly compensated
(91)
employees, as defined in section 414(q), than for other employees?
c Does the adoption agreement contain, in close proximity to the employer’s signature
line, the circumstances under which the adopting employer may not rely on the
opinion letter (as set forth in section 19 of Rev. Proc. 2005-16), including a statement
that the employer, in order to obtain or retain reliance, must obtain a determination
letter if the employer ever has maintained any other plan (including a welfare benefit
plan)?
Part III
(M&P only) Complete This Part If You Are Filing for a Nonstandardized Plan
12
With respect to this nonstandardized plan:
a If the plan provides for mandatory contributions, does the adoption agreement
provide an election for the adopting employer to specify the level of these
(92)
contributions?
b Does the plan define the accrued benefit derived from employer contributions
as the total accrued benefit, less the accrued benefit derived from mandatory
(93)
employee contributions as provided in Regulations section 1.411(c)-1?
c Is the accrued benefit attributable to mandatory employee contributions
(94)
nonforfeitable at all times?
d
Does the plan meet the minimum age and service requirements of section
(95)
410(a)(1)?
e
Does the plan exclude categories of employees participation in addition to
(96)
those who may be excluded under section 410(a)(1) or section 410(b)(3)?
f
Does the plan give the employer the option to satisfy one of the
(97)
nondiscrimination design-based safe harbors?
g Does the adoption agreement contain, in close proximity to the employer’s
signature line, the circumstances under which adopting employers may not rely
on an opinion letter issued by EP Rulings and Agreements, with respect to the
qualification of this plan unless they apply to EP Determinations for a
(98)
Determination Letter?
(99)
h
Does the plan give the employer the option to select total compensation?
4461-A
Form
(Rev. 3-2008)
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