Opinion Letter Applications for Pre-Approved Plans (Forms 4461, 4461-A, 4461-B, and 4461-C)

Forms and Documents

Document Name	Status
Form 4461-C Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans Form and Instruction	New
Form 4461-B Application for Approval of Standardized or Nonstandardized Pre-Approved Plans- Mass Submitter Adopting Provider Form and Instruction	Modified
Form 4461-A Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan Form and Instruction	Modified
Form 4461 Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans Form and Instruction	Modified
1545-0169 Supporting Statement.docx Supporting Statement A	2022-03-28

IC Document Collections

IC ID	Document Title	Status
252409	Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans Form and Instruction	New
182938	Application for Approval of Standardized or Nonstandardized Pre-Approved Plans- Mass Submitter Adopting Provider Form and Instruction	Modified
182937	Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan Form and Instruction	Modified
17051	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: 202203-1545-021
Status: Received in OIRA	Previous ICR Reference No: 201907-1545-006
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Opinion Letter Applications for Pre-Approved Plans (Forms 4461, 4461-A, 4461-B, and 4461-C)
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 04/08/2022

	Requested	Previously Approved
Expiration Date	36 Months From Approved	10/31/2022
Responses	2,925	3,300
Time Burden (Hours)	39,153	35,846
Cost Burden (Dollars)	0	0

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Abstract: 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).

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Authorizing Statute(s): 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
  

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:
	86 FR 60107	10/29/2021
30-day Notice:	Federal Register Citation:	Citation Date:
	87 FR 20937	04/08/2022
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 4

IC Title	Form No.	Form Name
Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans	4461-C	Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans
Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan	4461-A, Attachment I-A	Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan ,   Attachment I-A for Form 4461-A, Application for Approval of Pre-approved Defined Benefit Plan
Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans	4461, Attachment I, Attachment I for ESOP Provisions	Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans ,   Attachment I for Application of Pre-approved Defined Contribution Plans ,   Attachment I for ESOP Provisions
Application for Approval of Standardized or Nonstandardized Pre-Approved Plans- Mass Submitter Adopting Provider	4461-B	Application for Approval of Standardized or Nonstandardized Pre-Approved Plans- Mass Submitter Adopting Provider

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ICR Summary of Burden

	Total Request	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	2,925	3,300	0	150	-525	0
Annual Time Burden (Hours)	39,153	35,846	0	1,755	1,552	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

Burden decreases because of Program Change due to Agency Discretion: Yes

Burden Reduction Due to: Changing Forms

Short Statement: 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.

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Annual Cost to Federal Government: $83,412

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? No

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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: 04/08/2022

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