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

ICR 202504-1545-008

OMB: 1545-0169

Federal Form Document

ICR Details
1545-0169 202504-1545-008
Received in OIRA 202203-1545-021
TREAS/IRS
Opinion Letter Applications for Pre-Approved Plans (Forms 4461, 4461-A, 4461-B, and 4461-C)
Extension without change of a currently approved collection   No
Regular 08/01/2025
  Requested Previously Approved
36 Months From Approved 07/31/2025
2,925 2,925
39,153 39,153
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
  
None

Not associated with rulemaking

  90 FR 14323 03/31/2025
90 FR 36283 08/01/2025
No

  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 2,925 0 0 0 0
Annual Time Burden (Hours) 39,153 39,153 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$116,503
No
    Yes
    Yes
No
No
No
No
Vikki Vrooman 202 317-5884

  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.
08/01/2025


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