Hello,
Please accept
for OMB clearance Form 4461, Application for Approval of
Master or Prototype or Volume Submitter Defined Contribution
Plans.
SUMMARY OF
CHANGES
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.
Thanks,
.