Form 4461, Application for Approval of Master or Prototype Defined Contribution Plan; Form 4461-A, Application for Approval of Master or Prototype Defined Benefit Plan; Form 4461-B,

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Form 4461-B Application for Approval of Master or Prototype Plan, Mass Submitter Adopting Sponsor	Form and Instruction	New	Available
Form 4461-A Application for Approval of Master or Prototype Defined Benefit Plan	Form and Instruction	New	Available
Form 4461 Application for Approval of Master or Prototype Defined Contribution Plan	Form and Instruction	Modified	Available
4461-A_Justification Statement.pdf	Justification for No Material/Nonsubstantive Change	Uploaded 2007-12-10	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
182938	Form 4461-B, Application for Approval of Master or Prototype Plan, Mass Submitter Adopting Sponsor	Form and Instruction	New	Application for Approval of Master or Prototype Plan, Mass Submitter Adopting Sponsor
182937	Form 4461-A, Application for Approval of Master or Prototype Defined Benefit Plan	Form and Instruction	New	Application for Approval of Master or Prototype Defined Benefit Plan
17051	Form 4461, Application for Approval of Master or Prototype Defined Contribution Plan	Form and Instruction	Modified	Application for Approval of Master or Prototype Defined Contribution Plan

ICR Details

OMB Control No: 1545-0169	ICR Reference No: 200712-1545-008
Status: Historical Active	Previous ICR Reference No: 200604-1545-049
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Form 4461, Application for Approval of Master or Prototype Defined Contribution Plan; Form 4461-A, Application for Approval of Master or Prototype Defined Benefit Plan; Form 4461-B,
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 01/10/2008
Retrieve Notice of Action (NOA)	Date Received in OIRA: 12/17/2007
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	06/30/2009	06/30/2009	06/30/2009
Responses	5,250	0	5,250
Time Burden (Hours)	109,125	0	109,298
Cost Burden (Dollars)	0	0	0

---

Abstract: The IRS uses these forms to determine from the information submitted whether the applicant plan qualifies under section 401(a) of the Internal Revenue Code for plan approval. The application is also used to determine if the related trust qualifies for tax exempt status under Code section 501(a).

---

Authorizing Statute(s): US Code: 26 USC 401 Name of Law: Qualified pension, profit-sharing, and stock bonus plans
   US Code: 26 USC 501 Name of Law: Exemption from tax on corporations, certain trusts, etc.
   US Code: 26 USC 414 Name of Law: Definitions and special rules
  

Citations for New Statutory Requirements: None

---

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

---

Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

---

Number of Information Collection (IC) in this ICR: 3

table that charts list of burden

IC Title	Form No.	Form Name
Form 4461, Application for Approval of Master or Prototype Defined Contribution Plan	4461	Application for Approval of Master or Prototype Defined Contribution Plan
Form 4461-A, Application for Approval of Master or Prototype Defined Benefit Plan	4461-A	Application for Approval of Master or Prototype Defined Benefit Plan
Form 4461-B, Application for Approval of Master or Prototype Plan, Mass Submitter Adopting Sponsor	4461-B	Application for Approval of Master or Prototype Plan, Mass Submitter Adopting Sponsor

---

ICR Summary of Burden

table that charts list of burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	5,250	5,250	0	0	0	0
Annual Time Burden (Hours)	109,125	109,298	0	-173	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Changing Forms

Short Statement: Changes resulted from changing of Form 4461-A. Deleted 2 lines and Code Reference.

---

Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Uncollected

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? Uncollected

Is this ICR related to the Pandemic Response? Uncollected

---

Common Form ICR:  No

---

On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 12/17/2007

---