Use Form 8905 to treat an employer's
plan as a pre-approved plan and therefore eligible for the six-year
remedial amendment cycle of Part IV of Revenue Procedure 2005-66,
2005-37 I.R.B. 509. This form is filed with other
document(s).
US Code:
26
USC 401(b) Name of Law: Certain retroactive changes in plan
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.