Form 8905 - Certification Of Intent To Adopt A Pre-Approved Plan Page 2
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Form 8905 (1-2012)
Page
General Instructions
Line 1b – Employer Identification
Line 4. Enter the date by which the
Number (EIN). Enter the 9-digit EIN
opinion or advisory letter application for
assigned to the plan sponsor/employer.
the M&P plan or volume submitter
Purpose of Form
specimen plan being adopted by the
Do not use a social security
▲
Use Form 8905 to treat an employer as
!
employer was or must be submitted as
number or the EIN of the trust.
eligible for the 6-year remedial
determined under Part IV of Rev. Proc.
amendment cycle under Part IV of Rev.
2007-44.
CAUTION
Proc. 2007-44, 2007-28 I.R.B. 54.
Line 1c – Employer’s plan name. Enter
Who May File
the name of the employer’s plan which
Paperwork Reduction Act Notice. We
will be amended or restated by the
ask for the information on this form to
An adopter of an individually designed
adoption of a pre-approved plan.
carry out the Internal Revenue laws of
plan or pre-approved plan (not otherwise
the United States. You are required to
Line 1e – Plan Type.
entitled to the 6-year remedial
give us the information. We need it to
amendment cycle) files this form when
• Enter “1” for a defined contribution
ensure that you are complying with these
necessary to request that their 5-year
plan (DCP).
laws and to allow us to figure and collect
remedial amendment cycle be converted
the right amount of tax.
• Enter “2” for a defined benefit plan
to the 6-year remedial amendment cycle
(DBP).
(as described under Parts III and IV of
You are not required to provide the
Rev. Proc. 2007-44).
information requested on a form that is
Part II – M&P Sponsor or
subject to the Paperwork Reduction Act
When To Complete
Volume Submitter
unless the form displays a valid OMB
Practitioner
control number. Books or records
Complete Form 8905 before the end of
relating to a form or its instructions must
the employer’s 5-year remedial
Line 2a – Name of M&P sponsor or
be retained as long as their contents
amendment cycle as determined under
volume submitter practitioner. Enter
may become material in the
Part III of Rev. Proc. 2007-44.
the name of the M&P sponsor or volume
administration of any Internal Revenue
submitter practitioner whose plan you
How To File
law. Generally, tax returns and return
will be adopting.
information are confidential, as required
File the completed Form 8905 by
by Internal Revenue Code section 6103.
Line 2b – M&P sponsor or volume
attaching it to one of the following
submitter practitioner EIN. Enter the 9-
The time needed to complete and file
applications.
digit EIN assigned to the M&P sponsor
this form will vary depending on
• Form 5300, Application for
or volume submitter practitioner.
individual circumstances. The estimated
Determination for Employee Benefit Plan
average time is:
Line 2c – Name of the M&P plan or
• Form 5307, Application for
volume submitter specimen plan.
Recordkeeping .
.
.
3 hr., 21 mins.
Determination for Adopters of Master or
Enter the name of the M&P plan or
Learning about the law
Prototype or Volume Submitter Plans
volume submitter specimen plan the
or the form
.
.
.
.
.
.
12 mins.
employer intends to adopt.
• Form 5310, Application for
Preparing, copying,
Determination for Terminating Plan
Example. Volume Submitter Profit
assembling, and sending
Sharing Plan.
▲
If no Form 5300, 5307, or 5310
the form to the IRS
.
.
.
15 mins.
!
Part III – Certifications
filing is made, the employer
If you have comments concerning the
should keep the original
accuracy of these time estimates or
The employer and the M&P sponsor or
CAUTION
certification in their records
suggestions for making this form
volume submitter practitioner must sign
and should not file Form 8905 with the
simpler, we would be happy to hear from
and date this certification before the end
IRS.
you. You can write to the Internal
of the employer’s applicable 5-year
Revenue Service, Tax Products
Filing a Complete
remedial amendment cycle as
Coordinating Committee,
determined under Part III, of Rev. Proc.
Certification
SE:W:CAR:MP:M:T:S, 1111 Constitution
2007-44. The employer must manually
Ave., NW, IR-6526, Washington, DC
Certifications are screened for
sign the form. Scanned or stamped
20224. Do not send Form 8905 to this
completeness. The certification must be
signatures will not be accepted. The
address; instead, see the instructions for
signed and dated by the employer and
M&P sponsor and the volume submitter
the application with which this form is
the pre-approved plan sponsor or
practitioner may use a stamped,
filed.
practitioner.
scanned, or electronic signature.
▲
You must retain a complete
!
certification until it is filed with
the appropriate application.
CAUTION
Specific Instructions
Part I – Plan Sponsor
Information
Line 1a – Employer name. Enter the
company (employer’s) complete name.
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