Form 4461 - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Contribution Plans Page 2
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52
Form 4461 (Rev. 1-2012)
Page
9
Procedural requirements:
Yes
No
a Have the following been submitted as required by instructions—
(1)
Adoption agreement? .
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(2)
Copy of plan?
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(3)
Copy of trust indenture or custodial agreement? .
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(4)
Copy of Certification of Interim Amendments? .
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b For all M&P sponsors and those VS practitioners who are choosing to include a provision in their specimen
plans that allows them to amend on behalf of their adopting employers, will you advise those employers who
cannot or do not adopt the plan providing for such authority that they may not continue to participate under
the M&P plan or the VS plan? .
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c For all M&P sponsors and those VS practitioners who are choosing to include a provision in their specimen
plans that allows them to amend on behalf of their adopting employers, is there a procedure in place for the
adoption and distribution of the amendments?
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d Is the plan and trust (or custodial agreement) patterned after and substantially the same as another plan and
trust (or custodial agreement) on which a favorable letter has been received? (If “Yes,” see specific
instructions.) .
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e Non-mass submitter request (M&P complete (1) and (2). VS complete (3).)
(1)
Do you have at least 30 employer-clients which are reasonably expected to adopt this plan’s basic plan
document and one or more of the adoption agreements associated with this basic plan document? If
“No,” complete (2) .
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(2)
If “No” to (1), enter the file folder number of the basic plan document for which the requisite number of
adopting employer-clients requirement is met:
(3)
If you are a VS (non-mass submitter) practitioner, do you have at least 30 employer-clients reasonably
expected to adopt a plan that is substantially similar to the VS practitioner specimen plan (or 10
employer-clients reasonably expected to adopt a money purchase pension plan (MP), if you have a
specimen MP and at least one other type of specimen plan that satisfies the 30 employer-client
requirement)?
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Mass submitter request (M&P mass submitter complete (1), (2), and (3); VS mass submitter complete (4)):
(1)
Are applications on behalf of the requisite number of sponsors who are adopting the same basic plan
document on a word-for-word identical basis included? If “No,” complete (2)
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(2)
If “No” to (1), enter the file folder number of the basic plan document for which the requisite number of
adopting sponsors requirement is met:
(3)
If this is a flexible plan, answer (a) and (b):
(a)
Have you bracketed and identified the optional provisions of the plan? .
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(b)
Have you included a copy of the written representation describing the choices available to sponsors
and the coordination of optional provisions? .
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(4)
For a VS mass submitter, are applications on behalf of at least 30 unaffiliated practitioners sponsoring the
same specimen plan on a word-for-word identical basis included? .
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Note: This application is designed to be used in conjunction with Rev. Proc. 2011-49. A List of Required Modifications (LRMs) is also
recommended for use and may be obtained from the IRS website at
4461
Form
(Rev. 1-2012)
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