Form 8905 Form 8905 Certification of Intent To Adopt a Pre-approved Plan

Form

8905

Certification of Intent To Adopt a Pre-approved Plan

(April 2006)
Department of the Treasury
Internal Revenue Service

Part I

OMB No. 1545-2011

Eligibility for the six (6) year remedial amendment cycle as
described in Part IV of IRS Revenue Procedure 2005-66
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For IRS Use Only

Attach to Form 5300, 5307, 5310

Plan Sponsor Information - Enter all requested information

1a Employer name

1b Employer Identification Number (EIN)
1c Employer’s plan name

1d Plan number

1e Plan type - Enter 1 for DCP or 2 for DBP

Master and Prototype (M&P) Sponsor or Volume Submitter Practitioner Information - Enter all requested
information

Part II

2a Name of M&P sponsor or volume submitter practitioner

2b M&P sponsor or volume submitter practitioner EIN
2c Plan name of M&P sponsor or volume submitter practitioner (see instructions)

Part III

Certifications

This certification must be signed and dated by both parties before the end of the employer’s applicable five-year remedial amendment cycle as determined under
Part III of Revenue Procedure 2005-66 (see instructions regarding who must sign).

3 Under penalties of perjury the employer identified in line 1a, certifies that it intends to adopt the plan identified in line 2c.

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Signature / Title of employer

Date

4 The M&P sponsor or volume submitter practitioner, listed above, certifies that an application for an opinion or
advisory letter for the M&P or volume submitter specimen plan identified above was filed with the IRS by

MM

䊳

DD

Y YY Y

Preparer’s signature / Title of M&P sponsor or volume submitter practitioner

For Paperwork Reduction Act Notice, see instructions.

Date
Cat. No. 37714B

Form

8905

*37714B04200601*

(4-2006)

Page

Form 8905 (4-2006)

General Instructions
Purpose of Form
Use Form 8905 to treat an employer as
eligible for the 6-year remedial
amendment cycle under Part IV of Rev.
Proc. 2005-66, 2005-37 I.R.B. 509.

Who May File
An adopter of an individually designed
plan or pre-approved plan (not otherwise
entitled to the 6-year remedial
amendment cycle) files this form to
request that their 5-year remedial
amendment cycle be converted to the
6-year remedial amendment cycle (as
described under Parts III and IV of Rev.
Proc. 2005-66).

When To Complete
Complete Form 8905 before the end of
the employer’s 5-year remedial cycle as
determined under Part III of Rev. Proc.
2005-66.

How to File
File the completed Form 8905 by
attaching it to one of the following
applications.
● Form 5300, Application for
Determination for Employee Benefit Plan
● Form 5307, Application for
Determination for Adopters of Master or
Prototype or Volume Submitter Plans
● Form 5310, Application for
Determination for Terminating Plan

Filing a Complete Certification
Certifications are screened for
completeness. The certification must be
signed and dated by the employer and
the pre-approved plan sponsor or
practitioner.
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.

Line 1b – Employer Identification
Number (EIN). Enter the 9-digit EIN
assigned to the plan sponsor/employer.
Do not use a social security
number or the EIN of the trust.

2

Line 4. Enter the date by which the
opinion or advisory letter application for
the M&P or volume submitter specimen
plan being adopted by the employer
must be submitted as determined under
Part IV of Rev. Proc. 2005-66.

CAUTION

Line 1c – Employer’s plan name. Enter
the name of the employer’s plan which
will be amended or restated by the
adoption of a pre-approved plan.
Line 1e – Plan Type.
● Enter “1” for a defined contribution
plan (DCP).
● Enter “2” for a defined benefit plan
(DBP).

Part II – M&P Sponsor or
Volume Submitter
Practitioner
Line 2a – Name of M&P sponsor or
volume submitter practitioner. Enter
the name of the sponsor of the M&P or
volume submitter practitioner whose
plan you will be adopting.
Line 2b – M&P sponsor or volume
submitter practitioner EIN. Enter the
9-digit EIN assigned to the M&P sponsor
or volume submitter practitioner.
Line 2c – Plan name of the M&P
sponsor or volume submitter
practitioner. Enter the plan name of the
M&P plan or volume submitter specimen
plan.
Example. Volume Submitter Profit
Sharing Plan.

Part III – Certifications
The employer and the M&P sponsor or
volume submitter practitioner must sign
and date this certification before the end
of the employer’s applicable 5-year
remedial amendment cycle as
determined under Part III, sections 9.03
and 12.01 of Rev. Proc. 2005-66.
Stamped signatures will not be
accepted.

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 the information. We need it to
ensure that you are complying with
these laws and to allow us to figure and
collect the right amount of tax.
You are not 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 contents
may become material in the
administration of any Internal Revenue
law. Generally, tax returns and return
information are confidential, as required
by Internal Revenue Code section 6103.
The time needed to complete and file
this form will vary depending on
individual circumstances. The estimated
average time is:
Recordkeeping
3 hr., 21 mins.
Learning about the law
or the form
12 mins.
Preparing, copying,
assembling, and sending
the form to the IRS
15 mins.
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 write to the Internal
Revenue Service, Tax Products
Coordinating Committee,
SE:W:CAR:MP:T:T:SP, 1111 Constitution
Ave., NW, IR-6406, Washington, DC
20224. Do not send Form 8905 to this
address; instead, see the instructions for
the application with which this form is
filed.