Form 4461: Application for Approval of Master or Prototype Defined Contribution Plan; Form 4461-A: Application for Approval of Master or Prototype or Volume Defined; Form 4461-B: Application for Ap

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 F4461 - Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans Form and Instruction	Modified
2017 -41 IRB LEXIS 328.pdf Supplementary Document	2019-07-11
2019-07-25_SS_1545-0169rSC.doc Supporting Statement A	2019-07-25

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	F4461 - Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans Form and Instruction	Modified

ICR Details

OMB Control No: 1545-0169	ICR Reference No: 201907-1545-006
Status: Active	Previous ICR Reference No: 201509-1545-003
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 or Volume Defined; Form 4461-B: Application for Ap
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 10/29/2019
	Date Received in OIRA: 08/28/2019
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2022	36 Months From Approved	10/31/2019
Responses	3,300	0	5,250
Time Burden (Hours)	35,846	0	65,765
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 401 Name of Law: Qualified pension, profit-sharing, and stock bonus plans
   US Code: 26 USC 414 Name of Law: Definitions and special rules
   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:
	84 FR 25607	06/03/2019
30-day Notice:	Federal Register Citation:	Citation Date:
	84 FR 45212	08/28/2019
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
F4461 - Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans	4461	Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans
Form 4461-A - Application for Approval of Master or Prototype Defined Benefit Plan	4461-A	Application for Approval or Master or Prototype or Volume Submitter Defined Benefit Plan
Form 4461-B - Application for Approval of Master or Prototype Plan, Mass Submitter Adopting Sponsor	4461-B	Application for Approval of Standardized or Nonstandardized Pre-Approved Plans

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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	3,300	5,250	0	0	-1,950	0
Annual Time Burden (Hours)	35,846	65,765	0	0	-29,919	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: No

Burden Reduction Due to:

Short Statement: Minor editorial changes were made to forms 4461 and 4461-B, since last renewal that included: renumbering, revising , adding and deleting of boxes to the forms . There are no editorial changes to Form 4461-A since last renewal, however, there is a 2020 revision in process. There have been changes made to adjustment in agency estimate concerning all three forms that will result in a decrease in the number of responses (3300) per year and the total annual burden hours decrease by (35,846) .

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Annual Cost to Federal Government: $51,945

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     Yes

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     Yes

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: 08/28/2019

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