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Federal Free Printable Form 4461-B (Rev. November 2018) for 2019 Federal Application for Approval of Master or Prototype or Volume Submitter Plans

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Application for Approval of Master or Prototype or Volume Submitter Plans
Form 4461-B (Rev. November 2018)

4461-B Form (Rev. November 2018) Application for Approval of Standardized or Nonstandardized Pre-Approved Plans Department of the Treasury Internal Revenue Service ▶ OMB No. 1545-0169 Mass Submitter Adopting Provider Go to www.irs.gov/Form4461B for the latest information. This Form Is Open to Public Inspection For IRS Use Only File This Form With the Internal Revenue Service Section references are to the Internal Revenue Code unless otherwise noted. Complete every applicable item on this form. 1 Enter amount of user fee submitted 2a Name of applicant $ 2b Employer identification number of applicant Address (number, street, room or suite no.) (If a P.O. box, see instructions.) 2c Applicant’s telephone no. City 3a State ZIP code 3b Email address Name of person to be contacted 3c Telephone number 3d If a power of attorney is attached, check the box ▶ 4a Basic plan document or single document plan number b Adoption agreement number, if applicable 5 This plan is: 6 Name of mass submitter 7 Enter the following information for the mass submitter’s plan on which this plan is based (if this application is submitted simultaneously with the mass submitter’s application, see instructions). Word-for-word identical to a pre-approved plan A minor modification to a pre-approved plan only (see instructions to line 5 for specific requirements) File folder number Letter serial number Date of letter 8 9 Type of plan (select all that apply): Money purchase Target benefit Profit-sharing Defined benefit Profit-sharing/401(k) ESOP Governmental Nonelecting church Filing status of plan (see General Instructions) Standardized plan Nonstandardized plan Under penalties of perjury, I declare that the provider has adopted a pre-approved plan that is word-for-word identical to, or a minor modification of, the mass submitter plan indicated in lines 6 and 7 above. (Provider) Signature ▶ Title ▶ Date ▶ (Mass Submitter) Signature ▶ Title ▶ Date ▶ For Paperwork Reduction Act Notice, see the instructions. Cat. No. 10235P Form 4461-B (Rev. 11-2018) Form 4461-B (Rev. 11-2018) General Instructions Section references are to the Internal Revenue Code unless otherwise noted. Future Developments For the latest information about developments related to Form 4461, such as legislation enacted after the form was published, go to www.irs.gov/Form4461B. Purpose of Form Use Form 4461-B to apply for approval of a plan submitted by a mass submitter on behalf of an adopting provider, which is based on a plan submitted by the mass submitter. Completing Form 4461-B Be sure to submit a complete and accurate application. Complete every applicable line on the application. If your application isn’t complete, we will return it without processing it. The application must be typed. User fee. All applications must be accompanied by the appropriate user fee from the schedule set forth in Rev. Proc. 2018-4, 2018-1 I.R.B. 146 (or the most recent version, updated annually); and Form 8717-A, User Fee for Employee Plan Opinion Letter Request. Applications submitted without the proper user fee will not be processed and will be returned to the applicant. Don’t submit a copy of the plan, except as provided under the instructions to line 5 later. Who May File Only mass submitters may file this form. Where To File Send Form 4461-B to: Internal Revenue Service Attn: Pre-Approved Plans Coordinator Room 6-403, Group 7521 P.O. Box 2508 Cincinnati, OH 45201-2508 If using Express Mail or a private delivery service, use this address: Internal Revenue Service Attn: Pre-Approved Plans Coordinator Room 6-403, Group 7521 550 Main Street Cincinnati, OH 45202 Signature. The application must be signed by the mass submitter and provider. If a power of attorney authorizes the mass submitter to sign the form on behalf of the provider, attach the power of attorney to Form 4461-B. Page Disclosure requested by taxpayer. A taxpayer may request the IRS to disclose and discuss the return or return information with any person or persons whom the taxpayer designates in a written request. If you want to designate a person(s) to assist in an application for approval, you must provide the IRS office of jurisdiction with a written request that contains the following. • The taxpayer’s name, address, employer identification number, and plan number(s). • The name, address, social security number, and telephone number(s) of the person or persons whom you are authorizing to receive return information. • A paragraph that clearly describes the return or return information that you authorize the IRS to disclose. • An authorized signature (see Signature above). As an alternative to providing the above statement, Form 2848, Power of Attorney and Declaration of Representative, may be submitted. Definitions Mass submitter. As set forth in Rev. Proc. 2017-41, 2017-29 I.R.B. 92, any entity that submits applications on behalf of at least 30 unaffiliated providers each of which is sponsoring, on a word-for-word identical basis, the same plan. A mass submitter is treated as a mass submitter with respect to all of its plans, provided the 30-unaffiliatedprovider requirement is met with respect to at least one plan. Affiliation is determined under sections 414(b) and (c). Additionally, the following will be considered to be affiliated: any law firm, accounting firm, consulting firm, etc., with its partners, members, associates, etc. For purposes of determining whether 30 unaffiliated providers sponsor on a word-for-word identical basis the same plan document, the mass submitter is treated as an unaffiliated provider. Provider. A provider is any person (including a mass submitter, if applicable) that (1) has an established place of business in the United States where it is accessible during every business day, and (2) represents to the IRS that it has at least 15 employerclients, each of which is reasonably expected to adopt the same preapproved plan of the provider. 2 A provider may request an opinion letter for more than one plan provided it represents to the IRS that it has at least 30 employer-clients in the aggregate, each of which is reasonably expected to adopt at least one of the provider’s plans. A provider also includes any person that has an established place of business in the United States where it is accessible during every business day and offers a plan as a word-for-word identical adopter or minor modifier adopter of a plan of a mass submitter, regardless of the number of employers that are expected to adopt the plan. Specific Instructions Line 2a. Enter the name and address of the applicant. If the Post Office doesn’t deliver mail to the street address and the applicant has a P.O. box number, show the box number instead of the street address. Line 3a. The person to contact must be an employee or an authorized representative of the mass submitter. If the person to be contacted is other than an employee of the applicant, please enclose an authorized power of attorney. See Disclosure requested by taxpayer, earlier. Line 4a. Enter the two-digit number you have assigned to your single document plan or basic plan document that accompanies the adoption agreement for which you are requesting approval. If multiple adoption agreements are linked to the same basic plan document, the same two-digit basic plan document number should be used for all applications. Line 4b. Enter the three-digit number you have assigned to the adoption agreement, if applicable, for which this application is submitted. Each different adoption agreement designed to accompany a single basic plan document should be given a different three-digit number beginning with “001.” For example, if the first basic plan document of a provider has four separate adoption agreements, they should be numbered “001” through “004” and the mass submitter should submit four separate Forms 4461-B. Adoption agreements submitted with the second or any subsequent basic plan documents (that aren’t word-for-word identical to a previously submitted basic plan document) should be similarly numbered beginning with “001.” Form 4461-B (Rev. 11-2018) Line 5. In the case of a provider adopting a plan (including a flexible plan) that is word-for-word identical to a plan of the mass submitter, a copy of the plan doesn’t have to be submitted. If the plan is a minor modification, the mass submitter should submit Form 4461-B as a “placeholder.” When the mass submitter receives notification from the IRS that the IRS has determined that the lead plan appears to be in full compliance with the applicable qualification requirements, it must submit a copy of the mass submitter plan with minor modifications underlined in red, or otherwise highlighted, as well as a statement indicating the location and effect of each change. Line 7. If this application is simultaneously filed with the mass submitter’s application or filed before the information under line 7 is available, enter on the “File folder number” line the basic plan document number and adoption agreement number or the single document plan number of the mass submitter’s plan on which this plan is based. Don’t complete the rest of line 7. Page Paperwork Reduction Act Notice. We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us this information. We need it to determine whether you meet the legal requirements for plan approval. You aren’t required to provide the information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their content may become material in the administration of any Internal Revenue law. Generally, tax return and return information are confidential, as required by section 6103. 3 The time needed to complete and file this form will vary depending on individual circumstances. The estimated average time is: Recordkeeping . . . . 5 hr., 58 min. Learning about the law or the form . . . . Preparing the form . . 1 hr., 56 min. . Copying, assembling, and sending the form to the IRS . 52 min. . 16 min. If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You can send us comments from www.irs.gov/FormComments. Or you can write to the Internal Revenue Service, Tax Forms and Publications Division, 1111 Constitution Ave. NW, IR-6526, Washington, DC 20224. Don’t send Form 4461-B to this address. Instead, see Where To File, earlier.
Extracted from PDF file 2018-federal-form-4461-b.pdf, last modified November 2018

More about the Federal Form 4461-B Other TY 2018

We last updated the Application for Approval of Master or Prototype or Volume Submitter Plans in December 2018, so this is the latest version of Form 4461-B, fully updated for tax year 2018. You can download or print current or past-year PDFs of Form 4461-B directly from TaxFormFinder. You can print other Federal tax forms here.


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Form Sources:

The Internal Revenue Service usually releases income tax forms for the current tax year between October and January, although changes to some forms can come even later. We last updated Federal Form 4461-B from the Internal Revenue Service in December 2018.

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Historical Past-Year Versions of Federal Form 4461-B

We have a total of six past-year versions of Form 4461-B in the TaxFormFinder archives, including for the previous tax year. Download past year versions of this tax form as PDFs here:


2018 Form 4461-B

Form 4461-B (Rev. November 2018)

2017 Form 4461-B

Form 4461-B (Rev. January 2012)

2016 Form 4461-B

Form 4461-B (Rev. January 2012)

Application for Approval of Master or Prototype or Volume Submitter Plans 2015 Form 4461-B

Form 4461-B (Rev. January 2012)

Application for Approval of Master or Prototype or Volume Submitter Plans 2012 Form 4461-B

Form 4461-B (Rev. January 2012)

Application for Approval of Master or Prototype or Volume Submitter Plans 2011 Form 4461-B

Form 4461-B (Rev. January 2012)


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