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

Document Name	Status
Form 4461-B Form 4461-B, Application for Approval of Master or Prototype Plan, Mass Submitter Adopting Sponsor Form and Instruction	Modified
Form 4461-A Form 4461-A, Application for Approval of Master or Prototype Defined Benefit Plan Form and Instruction	Modified
Form 4461 Form 4461, Application for Approval of Master or Prototype Defined Contribution Plan Form and Instruction	Modified
OMB Clearance for hybrid F4461-B.htm Justification for No Material/Nonsubstantive Change	2011-10-17
OMB clearance for hybrid Form 4461 .htm Justification for No Material/Nonsubstantive Change	2011-10-17

IC Document Collections

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

ICR Details

OMB Control No: 1545-0169	ICR Reference No: 201110-1545-049
Status: Historical Active	Previous ICR Reference No: 200905-1545-019
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: 01/27/2012
	Date Received in OIRA: 01/18/2012
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	08/31/2012	08/31/2012	08/31/2012
Responses	5,250	0	5,250
Time Burden (Hours)	65,765	0	109,125
Cost Burden (Dollars)	0	0	0

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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).

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Authorizing Statute(s): US Code: 26 USC 414 Name of Law: Definitions and special rules
   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.
  

Citations for New Statutory Requirements: None

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

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 7103	02/12/2009
30-day Notice:	Federal Register Citation:	Citation Date:
	74 FR 30677	06/26/2009
Did the Agency receive public comments on this ICR? No

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

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

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ICR Summary 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)	65,765	109,125	0	-43,360	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

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

Burden Reduction Due to: Changing Regulations

Short Statement: Master or prototype plans, sponsors, and mass submitters use Form 4461 to apply for initial approval or for approval of an amendment to master or prototype defined contribution plans. Changes to the form are made at the request of TEGE-EP (external reviewer) supported by pending Revenue Procedure 2011-49 (updating Rev. Proc. 2005-16). On page 1, line 3d is modified to delete both checkboxes for national sponsors. Line 8 is modified to amend the third checkbox to "Volume submitter nongovernmental plan" and add a checkbox for a "Volume submitter nongovernmental plan." On page 2, line 9a is modified to add line 9a(4) as "(4) Copy of Certification of Interim Amendments?". Old lines 9b with (1) and (2) are deleted and old line 9b(3) becomes 9b with "amended or restated" deleted in the third line of text. Old line 9c becomes 9d, while new line 9c is added as "For all M&P sponsors and those VS practitioners who are choosing to include a provision in their specimen plans that allows them to amend on behalf of their adopting employers, is there a procedure in place for the adoption and distribution of the amendments?. . . . . . . . . . . . .[ ][ ]". Old line 9d becomes 9e. Old line 9e becomes 9f with "or national sponsor and "national sponsor complete (5)" removed as old line 9e(5) is deleted. Rev. Proc. 2005-16 is updated with Rev. Proc. "2011-49". Pages 3-9, lines 10-13, are deleted from the form. They will be replaced with a worksheet (Attachment 1) available on the IRS website (also as a link in the Rev. Proc. 2011-49). Rev. Proc. cites will be fully updated for the form and instructions when available. Instructions have been modified to accommodate the form changes and the page numbers are changed as appropriate. The changes to Form 4461 will result in an estimated annual burden decrease of 43,360 hours.

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Annual Cost to Federal Government: $3,187

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]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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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: 01/18/2012

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