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).
The latest form for Opinion Letter Applications for Pre-Approved Plans (Forms 4461, 4461-A, 4461-B, and 4461-C) expires 2022-10-31 and can be found here.
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Form and Instruction |
Form and Instruction |
Form and Instruction |
Form and Instruction |
Supporting Statement A |
Federal Enterprise Architecture: General Government - Taxation Management
Form 4461 | Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans | www.irs.gov/pub/irs-pdf/f4461.pdf | Form and instruction |
Review document collections for all forms, instructions, and supporting documents - including paper/printable forms.