Form 4461 - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Contribution Plans Page 5

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5
Form 4461 (Rev. 1-2012)
Page
Line 5b. Enter the three-digit number
Line 9d. If you checked “Yes,” submit a
You are not required to provide the
you have assigned to the adoption
copy of such plan with language
information requested on a form that is
agreement for which this application is
differences highlighted. Attach a cover
subject to the Paperwork Reduction Act
submitted. Each different adoption
letter which provides the name and file
unless the form displays a valid OMB
agreement designed to accompany a
folder number of the plan (including the
control number. Books or records
single basic plan document should be
name and employee identification
relating to a form or its instructions must
given a different three-digit number
number of the sponsor), a list of all plans
be retained as long as their content may
written by the plan drafter which are
become material in the administration of
beginning with “001.” For example, if the
first basic plan document of a sponsor
substantially identical to the lead plan
any Internal Revenue law. Generally,
has four separate adoption agreements,
(including the information described
tax return and return information are
they should be numbered “001” through
above), a description of each place
confidential, as required by Code
“004,” and the sponsor should submit
where the plan for which the application
section 6103.
is being submitted is not word-for-word
four separate Forms 4461. Adoption
The time needed to complete and file
agreements submitted with the second
identical to the language of the lead plan
this form will vary depending on
or any subsequent basic plan
(including an explanation of the purpose
individual circumstances. The estimated
documents (that are not word-for-word
and effect of each difference), and a
average time is:
identical to a previously submitted basic
certification, made under penalty of
Recordkeeping .
.
.
. 8 hr., 22 min.
plan document) should be similarly
perjury by the plan drafter, that the
numbered beginning with “001.”
information describing where the plan
Learning about the law
language is not word-for-word identical
or the form
.
.
.
.
. 1 hr., 42 min.
Line 9. Procedural requirements.
is true and complete.
Preparing the form
.
. 4 hr., 42 min.
Submit a separate application for each
Line 9f. The mass submitter should use
different plan/adoption agreement
Copying, assembling, and
Form 4461-B, Application for Approval of
combination.
sending the form to the IRS
. 48 min.
Master or Prototype or Volume
In the case of a VS plan, submit a
Submitter Plans, Mass Submitter
If you have comments concerning the
separate application for each type of
Adopting Sponsor or Practitioner, when
accuracy of these time estimates or
plan, except that only one specimen plan
submitting applications on behalf of its
suggestions for making this form
and application is required for a VS
adopting sponsors, and submit Form
simpler, we would be happy to hear
profit-sharing plan, either with or without
8717.
from you. You can write to the Internal
a 401(k) arrangement.
Revenue Service, Tax Products
Coordinating Committee,
Paperwork Reduction Act Notice.
SE:W:CAR:MP:T:M:S, 1111 Constitution
We ask for the information on this form
Ave. NW, IR-6526, Washington, DC
to carry out the Internal Revenue laws of
20224. Do not send this form to this
the United States. You are required to
office. Instead, see Where To File earlier.
give us the information. We need it to
determine whether you meet the legal
requirements for plan approval.

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