Revenue Procedure 2015-36 Master and Prototype and Volume Submitter Plans (previously Rev. Proc. 2011-49 & 2005-16)

ICR 201510-1545-013

OMB: 1545-1674

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2015-10-22
Supporting Statement A
2015-10-22
Supplementary Document
2011-10-17
ICR Details
1545-1674 201510-1545-013
Historical Active 201504-1545-011
TREAS/IRS
Revenue Procedure 2015-36 Master and Prototype and Volume Submitter Plans (previously Rev. Proc. 2011-49 & 2005-16)
Extension without change of a currently approved collection   No
Regular
Approved without change 02/17/2016
Retrieve Notice of Action (NOA) 11/30/2015
  Inventory as of this Action Requested Previously Approved
02/28/2019 36 Months From Approved 02/29/2016
340,765 0 340,765
988,290 0 988,290
0 0 0

This revenue procedure modifies Rev. Proc. 2011-49, 2011-44 I.R.B. 608. Rev. Proc. 2011-49 sets forth the procedures for issuing opinion and advisory letters regarding the acceptability under §§ 401 and 403(b) of the form of pre-approved plans (that it, master and prototype (M&P) and volume submitter (VS) plans. Rev. Proc. 2011-49 provided that the procedures for applying for opinion and advisory letters will be updated from time to time. This revenue procedure expands the scope of the pre-approved program to include defined benefit plans containing cash balance features and defined contribution plans containing employee stock ownership plan (ESOP) features. Plans with these types of features have been previously excluded from the pre-approved program. This revenue procedure also reflects changes that were made to the determination letter program to eliminate features that were of limited usefulness to sponsors and to improve program efficiency by reducing the time it takes to process determination letter requests.

US Code: 26 USC 403(b) Name of Law: Tax Sheltered Annuity Plans
   US Code: 26 USC 401 Name of Law: Qualified pension, profit-sharing, and stock bonus plans.
  
None

Not associated with rulemaking

  80 FR 55176 09/14/2015
80 FR 74219 11/27/2015
No

1
IC Title Form No. Form Name
Revenue Procedure 2015-36 (Master and Prototype and Volume Submitter Plans) (previously Rev. Proc. 2011-49 & 2005-16)

  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 340,765 340,765 0 0 0 0
Annual Time Burden (Hours) 988,290 988,290 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
No
No
No
No
Uncollected
Kathleen Hermann 2022839635

  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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
11/30/2015


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