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
ICR 201907-1545-006 · OMB 1545-0169 · Active
⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-0169 can be found here:
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
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).
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.
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) .
$51,945
No
Yes
Yes
No
No
No
Uncollected
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.
Form 4461-B Form 4461-B - Application for Approval of Master or Prototype Plan, Mass Submitter Adopting Sponsor
2017 -41 IRB LEXIS 328.pdf
2019-07-25_SS_1545-0169rSC.doc
Form 4461-B - Application for Approval of Master or Prototype Plan, Mass Submitter Adopting Sponsor