Opinion Letter Applications for Pre-Approved Plans (Forms 4461, 4461-A, 4461-B, and 4461-C)
Revision of a currently approved collection
No
Regular
Approved without change
07/05/2022
04/08/2022
table that charts list comparision
Inventory as of this Action
Requested
Previously Approved
07/31/2025
36 Months From Approved
10/31/2022
2,925
0
3,300
39,153
0
35,846
0
0
0
Treasury Regulations section 601.201, as authorized by 5 U.S.C. 301 and 5 U.S.C. 552, provides that it is the practice of the Internal Revenue Service to answer inquiries of individuals and organizations, whenever appropriate in the interest of sound tax administration, as to their status for tax purposes and as to the tax effects of their acts or transactions.
Forms 4461, 4461-A, 4461-B, and 4461-C are used by providers or mass submitters to apply for an opinion letter under the Pre-Approved Plans program regarding the qualification in form of standardized and non-standardized plans with respect to the requirements of Internal Revenue Code (IRC) sections 401, 403(a), 403(b), and 4975(e)(7).
US Code:
26 USC 403
Name of Law: Taxation of Employee Annuities
US Code:
26 USC 4975(e)(7)
Name of Law: Employee Stock Ownership Plan
US Code:
5 USC 301
Name of Law: Departmental regulations
US Code:
26 USC 401
Name of Law: Qualified pension, profit-sharing, and stock bonus plans
US Code:
5 USC 552
Name of Law: Public information; agency rules, opinions, orders, records, and proceedings
The change in burden reflects the addition of Form 4461-C, which allows providers and mass submitters to apply for an opinion letter on pre-approved plans under IRC section 403(b) as outlined in Revenue Procedure 2021-37. This increases the burden by 150 responses and 1,995 hours due to Agency Discretion. Form 4461-A was revised to conform with procedural changes made in Revenue Procedure 2017-41 to reduce the burden on applicants and the government. This reduces the burden by 240 hours due to Agency Discretion. Combined, this results in a burden increase if 150 responses and 1,755 hours due to Agency Discretion.
The burden for Forms 4461, 4461-A, and 4461-B has changed due to better estimates based on the number of providers filing the forms and the per-response burden for filing each form. This decreases the burden by 525 responses and increases the burden by 1,552 hours due to adjustment in Agency Estimates.
$83,412
No
Yes
Yes
No
No
No
No
Vikki Vrooman 202 317-5884
Reginfo record details
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.
Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans