Form 4461-B - Application For Approval Of Master Or Prototype Or Volume Submitter Plans Page 2
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Form 4461-B (Rev. 1-2012)
Page
General Instructions
approval, you must provide the IRS
plan documents and associated
adoption agreements for which it
office of jurisdiction with a written
request that contains:
requests opinion letters, regardless of
Purpose of Form
the number of identical adopters of such
• The taxpayer’s name, address,
Use Form 4461-B to apply for approval
other plans.
employer identification number, and plan
of a plan submitted by a mass submitter
number(s).
Affiliation is determined under sections
on behalf of an adopting sponsor or
414(b) and (c). Additionally, the following
• The name, address, social security
practitioner, which is based on a plan
will be considered to be affiliated: any
number, and telephone number(s) of the
submitted by the mass submitter.
law, accounting, consulting firm, etc.
person or persons whom you are
Completing Form 4461-B
with its partners, members, associates,
authorizing to receive return information.
etc.
• A paragraph that clearly describes the
Be sure to submit a complete and
For purposes of determining whether
return or return information that you
accurate application. Complete every
30 (or 10, if applicable) unaffiliated
authorize the IRS to disclose.
applicable line on the application. If your
sponsors or practitioners sponsor on a
application is not complete, we will
• An authorized signature (see Signature
word-for-word identical basis the same
return it without processing it. The
above).
basic plan document or the same
application must be typed.
specimen plan, the mass submitter is
As an alternative to providing the
User fee. All applications must be
treated as an unaffiliated sponsor or
above statement, Form 2848, Power of
accompanied by the appropriate user
practitioner.
Attorney and Declaration of
fee from the schedule set forth in Rev.
Representative, may be submitted.
Sponsor. Any person that has an
Proc. 2012-8, 2012-1 I.R.B. 235, (or the
established place of business in the
Definitions
most recent version, updated annually);
United States where it is accessible
and Form 8717, User Fee for Employee
during every business day and
Mass submitter. As set forth in Rev.
Plan Determination Letter Request.
represents to the IRS that it has at least
Proc. 2011-49, 2011-44 I.R.B. 608, any
Applications submitted without the
30 employer-clients each of which is
entity that submits applications on
proper user fee will not be processed
reasonably expected to adopt the
behalf of at least 30 unaffiliated
and will be returned to the applicant.
sponsor’s basic plan document and one
sponsors or practitioners each of which
Do not submit a copy of the plan,
or more of the adoption agreements
is sponsoring, on a word-for-word
except as provided under the
associated with that basic plan
identical basis, the same basic plan
instructions to line 5 later.
document. Once a person represents to
document and one or more of the
the IRS that at least 30 employers are
adoption agreements associated with
Who May File
reasonably expected to adopt its basic
that basic plan document or in the case
plan document, it will be treated as a
of VS plans, one or more of the same
Only mass submitters may file this form.
sponsor for all the basic plan documents
lead specimen plans. For a mass
Where To File
and associated adoption agreements for
submitter of a Master or Prototype (M&P)
which it requests opinion letters,
plan, once the mass submitter has
Send applications for opinion and
regardless of the number of employers
submitted applications on behalf of 30
advisory letters to:
that are expected to adopt such other
unaffiliated sponsors for any basic plan
plans.
Internal Revenue Service
document, it will be treated as a mass
P.O. Box 2508, Room 5106
submitter for all the other basic plan
Notwithstanding the above, any
Cincinnati, OH 45201
documents and associated adoption
person that has an established place of
agreements for which it requests opinion
business in the United States where it is
Add “Attn: Pre-approved Plans
letters, regardless of the number of
accessible during every business day
Coordinator.”
identical adopters of such other plans. A
and is a word-for-word identical adopter
Applications shipped by Express Mail
mass submitter of a Volume Submitter
or minor modifier adopter of an M&P
or delivery service should be sent to the
(VS) plan will be treated as such for each
plan of a mass submitter will be treated
attention of the Pre-approved Plans
specimen plan for which the 30
as a sponsor for such plan, regardless of
Coordinator to:
unaffiliated practitioner requirement is
the number of employers that are
separately met.
Internal Revenue Service
expected to adopt such plan.
550 Main Street, Room 5106
Notwithstanding the above, for an
Practitioner. Any person that has an
P.O. Box 2508
M&P plan, any entity that received a
established place of business in the
Cincinnati, OH 45202
favorable Tax Reform Act of 1986
United States where it is accessible
opinion letter for a plan as an M&P mass
Signature. The application must be
during every business day and
submitter under Rev. Proc. 89-9, 1989-1
signed by the mass submitter and
represents to the IRS that it has at least
C.B. 780, will continue to be treated as a
sponsor or practitioner. If a power of
30 employer-clients each of which is
mass submitter if it submits applications
attorney authorizes the mass submitter
reasonably expected to adopt a plan
on behalf of at least 10 sponsors
to sign the form on behalf of the
that is substantially similar to the VS
(regardless of affiliation) each of which is
sponsor or practitioner, attach the power
practitioner’s specimen plan.
sponsoring, on a word-for-word identical
of attorney to Form 4461-B.
The required number of employer-
basis, the same basic plan document
Disclosure requested by taxpayer. A
clients is reduced to 10 for a money
and one or more of the adoption
taxpayer may request the IRS to
purchase pension specimen plan in the
agreements associated with that basic
disclose and discuss the return or return
case of a VS practitioner that has
plan document. Once the mass
information with any person or persons
specimen plans for two or more separate
submitter has submitted applications on
whom the taxpayer designates in a
categories of plans (profit sharing,
behalf of 10 sponsors for any basic plan
written request. If you want to designate
money purchase, target benefit, defined
document, it will be treated as a mass
a person(s) to assist in an application for
benefit), one of which is a money
submitter for all the other basic
purchase plan, and the 30 employer-
clients requirement has been satisfied for
the other specimen plan.
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