Form 4461-B - Application For Approval Of Master Or Prototype Or Volume Submitter Plans Page 3
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Form 4461-B (Rev. 1-2012)
Page
Line 4b. Enter the three-digit number
Paperwork Reduction Act Notice. We
A VS practitioner may submit any
ask for the information on this form to
number of specimen plans for advisory
you have assigned to the adoption
letters provided that the 30 employer-
agreement, if applicable, for which this
carry out the Internal Revenue laws of
clients requirement (or 10, if applicable)
application is submitted. In the case of
the United States. You are required to
is separately satisfied for each specimen
an M&P submission, each different
give us this information. We need it to
plan. For this purpose, where an
adoption agreement designed to
determine whether you meet the legal
requirements for plan approval.
adoption format is used, each adoption
accompany a single basic plan
document should be given a different
agreement is treated as one specimen
You are not required to provide the
plan. Notwithstanding the above, any
three-digit number beginning with “001.”
information requested on a form that is
person that has an established place of
For example, if the first basic plan
subject to the Paperwork Reduction Act
business in the United States where it is
document of a sponsor has four
unless the form displays a valid OMB
accessible during every business day
separate adoption agreements, they
control number. Books or records
should be numbered “001” through
may sponsor a specimen plan as a
relating to a form or its instructions must
word-for-word identical adopter of a
“004” and the sponsor should submit
be retained as long as their content may
specimen plan of a VS mass submitter,
four separate Forms 4461. Adoption
become material in the administration of
regardless of the number of employers
agreements submitted with the second
any Internal Revenue law. Generally, tax
that are expected to adopt the plan.
or any subsequent basic plan
return and return information are
documents (that are not word-for-word
confidential, as required by Code section
Specific Instructions
identical to a previously submitted basic
6103.
plan document) should be similarly
Line 2a. Enter the name and address of
The time needed to complete and file
numbered beginning with “001.”
the applicant. If the Post Office does not
this form will vary depending on
Line 5. In the case of an M&P sponsor
deliver mail to the street address and the
individual circumstances. The estimated
adopting a word-for-word identical plan
applicant has a P.O. box number, show
average time is:
(including a flexible plan) to a plan of the
the box number instead of the street
Recordkeeping .
.
.
. 5 hr., 58 min.
M&P mass submitter, or a VS
address.
practitioner adopting a word-for-word
Learning about the
Line 3a. The person to contact must be
identical plan of a VS mass submitter, a
law or the form .
.
.
.
.
. 52 min.
an employee or an authorized
copy of the plan does not have to be
Preparing the form
.
. 1 hr., 56 min.
representative of the mass submitter. If
submitted. For the sponsor of an M&P
the person to be contacted is other than
plan of a mass submitter, if the plan is a
Copying, assembling, and
an employee of the applicant, please
minor modification, the M&P mass
sending the form to the IRS
. 16 min.
enclose an authorized power of attorney.
submitter should submit Form 4461-B,
If you have comments concerning the
See Disclosure requested by taxpayer
typed as a “placeholder.” When the lead
accuracy of these time estimates or
earlier.
plan receives its email of preliminary
suggestions for making this form
approval, submit a copy of the mass
Line 4a. Enter the two-digit basic plan
simpler, we would be happy to hear
submitter plan with the minor
document number you have assigned to
from you. You can write to the Internal
modifications underlined in red, or
the specimen plan or basic plan
Revenue Service, Tax Products
otherwise highlighted, as well as a
document that accompanies (if
Coordinating Committee,
statement indicating the location and
applicable) the adoption agreement for
SE:W:CAR:MP:M:T:S, 1111 Constitution
effect of each change.
which you are requesting approval. All
Ave. NW, IR-6526, Washington, DC
basic or specimen plan documents from
Line 7. If this application is based on an
20224. Do not send this form to this
one sponsor or practitioner which are the
application submitted by a mass
office. Instead, see Where To File earlier.
same (word-for-word) should use the
submitter and simultaneously filed with
same two-digit number on all
the mass submitter’s application or filed
applications. The first basic plan
before the information under line 7 is
document submitted should be
available, enter in the brackets
numbered as “01,” the second as “02,”
designated for the file folder number the
etc. The first specimen plan document
basic plan document number and the
submitted should be numbered as “01,”
adoption agreement number (if
the second as “02,” etc.
applicable) of the mass submitter’s plan
on which this plan is based. Do not
complete the rest of line 7.
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