Form 4461 - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Contribution Plans Page 3

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Form 4461 (Rev. 1-2012)

Page

General Instructions

agreement and completed application

• A paragraph that clearly describes the

must be provided for each such defined

return or return information that you

contribution plan. In the case of a

authorize the IRS to disclose.

Purpose of Form

simultaneous submission of plans using

• An authorized signature (see above).

Form 4461 is used to apply for approval

the same basic plan document, submit

of Master or Prototype (M&P) or Volume

As an alternative to providing the above

only one copy of the basic plan

Submitter (VS) defined contribution

statement, you may submit Form 2848,

document. If the requests are not

plans.

Power of Attorney and Declaration of

simultaneous, submit separate basic

Representative.

Be sure to submit a complete and

plan documents and include a cover

accurate application, including Form

letter identifying the original submission.

Definitions

4461 and Attachment 1 (see

The number assigned to the basic plan

document of a master or prototype plan

Adoption agreement. The portion of the

form4461_attachment.pdf or Rev. Proc.

must remain the same as in the prior

plan containing all the options that the

2011-49, 2011-44 I.R.B. 608). Complete

submission. One basic plan document

adopting employer may select. The

every applicable line on the application.

may not be used for both defined benefit

adoption agreement may include blanks

If an item on Attachment 1 does not

and defined contribution plans.

or fill-in provisions for the employer to

apply, check the “N/A” box or enter

complete if it also includes parameters

A VS practitioner may not combine

“N/A” on the line where indicated as an

on these provisions that preclude an

different categories in a single specimen

option. If your application is not

employer from completing them in a

plan or application, except that only one

complete, we will return it without

manner that could violate the

specimen plan and application is

processing it. The first page must be

qualification requirements. Each

required for a VS profit-sharing plan,

typed. Unless otherwise noted, the

separate adoption agreement is treated

with or without a 401(k) arrangement. In

questions on Form 4461 and Attachment

as a separate plan and will receive its

addition, you may not use the same

1 apply to both M&P and VS defined

own opinion or advisory letter.

basic plan document for governmental

contribution plans.

plans (i.e., plans described in section

Basic plan document. The portion of

Requests for additional information. If

414(d) and nongovernmental plans (i.e.,

the plan containing all the nonelective

a letter requesting additional information

plans not described in section 414(d)).

provisions applicable to all adopting

or changes to plan documents is sent to

employers. No options (including blanks

Where To File

the sponsor or VS practitioner or an

to be completed) may be provided in the

authorized representative, such

basic plan document except for options

Send applications for opinion and

information and/or changes must be

in flexible plans.

advisory letters to:

received no later than 30 days from the

Volume Submitters without Adoption

date of the letter. Failure to respond

Internal Revenue Service

Agreements. A VS specimen plan may

timely may result in the application being

P.O. Box 2508; Room 5106

include blanks or fill-in provisions for the

considered withdrawn. An extension of

Cincinnati, OH 45201

employer to complete only if the plan

the 30-day time limit will only be granted

Add “Attn: Pre-approved

also includes parameters on these

for good cause.

Plans Coordinator.”

provisions that preclude an employer

Inadequate submissions. We will

from completing them in a manner that

For both types of applications, send a

return, without further action, plans that

could violate the qualification

request shipped by Express Mail or a

are not in substantial compliance with

requirements.

delivery service to the attention of the

the qualification requirements or plans

Pre-approved Plans Coordinator to:

Flexible plan. A plan submitted by an

that are so deficient that they cannot be

M&P mass submitter which contains

Internal Revenue Service

reviewed in a reasonable amount of

certain optional provisions as allowed by

550 Main Street

time.

section 12.03(1) of Rev. Proc. 2011-49.

P.O. Box 2508; Room 5106

Who May File

Sponsors which adopt a flexible plan

Cincinnati, OH 45202

may include or delete any optional

Signature. The application must be

Master or prototype plans. Sponsors

provision designated as such in the

signed by a partner or officer of the

and mass submitters (see Definitions

mass submitter’s plan. A flexible plan

applicant who is authorized to sign or

later).

adopted by a sponsor which differs from

other person authorized by a power of

the mass submitter plan only because of

Volume submitter plans. Practitioners

attorney. The power of attorney should

the deletion of certain optional

and mass submitters (see Definitions

be filed with the application.

provisions will be treated as a word-for-

later).

word identical plan to the mass

Disclosure requested by taxpayer. A

What To File

submitter plan.

taxpayer may request the IRS to

disclose and discuss the return or return

Submit one copy of Form 4461 and

Mass submitter. As set forth in Rev.

information with any person(s) the

Attachment 1 for each separate adoption

Proc. 2011-49, any entity that submits

taxpayer designates in a written request.

agreement or for each separate

applications on behalf of at least 30

If you want to designate a person(s) to

specimen plan where no adoption

unaffiliated sponsors or practitioners

assist in an application for approval, you

agreement is utilized.

each of which is sponsoring, on a word-

must provide the IRS office of

for-word identical basis, the same basic

For approval, file this application and

jurisdiction with a written request that

plan document and one or more of the

each applicable document listed in line

contains:

adoption agreements associated with

9(a).

that basic plan document or, in the case

• The taxpayer’s name, address,

Multiple plans. A sponsor may utilize

of VS plans, one or more of the same

employer identification number, and plan

one basic plan document for several

lead specimen plans. For a mass

number(s).

plans. A sponsor may, for example, use

submitter of an M&P, once the mass

• The name, address, social security

one basic plan document for a money

submitter has submitted applications on

number, and telephone number(s) of the

purchase plan other than a target benefit

person or persons whom you are

plan, a target benefit plan, and a profit-

authorizing to receive return information.

sharing plan. A separate adoption

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