Form 4461-B Application for Approval of Master or
OMB No. 1545-0169
(Rev. June 2007) Prototype or Volume Submitter Plans
Department of the Treasury
Internal Revenue Service Mass Submitter Adopting Sponsor or Practitioner This Form Is Open to Public Inspection
File This Form With the Internal Revenue Service For IRS Use Only
Section references are to the Internal Revenue Code unless otherwise noted.
Complete every applicable item on this form.
1 Enter amount of user fee submitted
2a Name of applicant 2b Employer identification number
Address (number, street, room or suite no.) (If a P.O. box, see the instructions)
2c Applicant’s telephone no.
City State ZIP code
3a Name of person to be contacted 3b Telephone number
3c If a power of attorney is attached, check the box
4a Basic plan document number b Adoption agreement number
5 This plan is: Word-for-word identical to an M&P plan or volume submitter plan
A minor modification to an M&P plan only (see instructions to line 5 for
6 Name of mass submitter
7 Enter the following information for the mass submitter’s plan on which this plan is based (if this application is submitted
simultaneously with the mass submitter’s application, see instructions).
File folder number
Letter serial number
Date of letter / /
8 Type of plan:
Money purchase Target benefit Profit-sharing/401(k)
Profit-sharing Defined benefit (with permitted disparity) Defined benefit (without permitted disparity)
9 Filing status of plan (see General Instructions)
For Master or Prototype: Under penalties of perjury, I declare that the sponsor has adopted a master or prototype plan that is word-for-word identical to, or a minor
modification of the mass submitter plan indicated in items 6 and 7 above.
For Volume Submitter: Under penalties of perjury, I declare that the practitioner has adopted a volume submitter plan that is word-for-word identical to the mass submitter
plan indicated in items 6 and 7 above.
(Sponsor or Practitioner)
Signature Title Date
Signature Title Date
For Paperwork Reduction Act Notice, see page 3. Cat. No. 10235P Form 4461-B (Rev. 6-2007)
Form 4461-B (Rev. 6-2007) Page 2
a person(s) to assist in an application for Sponsor. Any person that has an
General Instructions approval, you must provide the IRS established place of business in the
Purpose of Form office of jurisdiction with a written United States where it is accessible
request that contains: during every business day and
Use Form 4461-B to apply for approval ● The taxpayer’s name, address, represents to the Service that it has at
of a plan submitted by a mass submitter employer identification number, and plan least 30 employer-clients each of which
on behalf of an adopting sponsor or number(s). is reasonably expected to adopt the
practitioner, which is based on a plan
submitted by the mass submitter. ● The name, address, social security sponsor’s basic plan document and one
number, and telephone number(s) of the or more of the adoption agreements
person or persons whom you are associated with that basic plan
Completing Form 4461-B document. Once a person represents to
authorizing to receive return information.
Be sure to submit a complete and ● A paragraph that clearly describes the the Service that at least 30 employers
accurate application. Complete every return or return information that you are reasonably expected to adopt its
applicable line on the application. If your authorize the IRS to disclose. basic plan document, it will be treated
application is not complete, we will as a sponsor with respect to all the
return it without processing it. The ● An authorized signature (see
Signature above). basic plan documents and associated
application must be typed. adoption agreements for which it
User fee. All applications must be As an alternative to providing the requests opinion letters, regardless of
accompanied by the appropriate user above statement, Form 2848, Power of the number of employers that are
fee from the schedule set forth in Rev. Attorney and Declaration of expected to adopt such other plans.
Proc. 2006-8, 2006-1 I.R.B. 245 (or the Representative, may be submitted.
Notwithstanding the above, any
most recent version, updated annually);
and Form 8717, User Fee for Employee Definitions person that has an established place of
Plan Determination Letter Request. business in the United States where it is
Mass submitter. As set forth in Rev.
Applications submitted without the accessible during every business day
Proc. 2005-16, 2005-10 I.R.B. 674, any
proper user fee will not be processed and is a word-for-word identical adopter
entity that submits applications on
and will be returned to the applicant. or minor modifier adopter of an M&P
behalf of at least 30 unaffiliated
sponsors or practitioners each of which plan of a mass submitter will be treated
Do not submit a copy of the plan,
is sponsoring, on a word-for-word as a sponsor with respect to such plan,
except as provided under the
identical basis, the same basic plan regardless of the number of employers
instructions to Line 5 later.
document and one or more of the that are expected to adopt such plan.
Who May File adoption agreements associated with Practitioner. Any person that has an
Only mass submitters may file this form. that basic plan document. For a mass established place of business in the
submitter of an M&P, once the mass United States where it is accessible
submitter has submitted applications on during every business day and
Where To File behalf of 30 unaffiliated sponsors with represents to the Service that it has at
Send applications for opinion and respect to any basic plan document, it least 30 employer-clients each of which
advisory letters to: will be treated as a mass submitter with is reasonably expected to adopt a plan
Internal Revenue Service respect to all the other basic plan that is substantially similar to the VS
P.O. Box 2508, Room 5106 documents and associated adoption practitioner’s specimen plan.
Cincinnati, OH 45201 agreements for which it requests opinion The required number of
letters, regardless of the number of employer-clients is reduced to 10 for a
Add “Attn: M&P Coordinator” in the case identical adopters of such other plans.
of an application for an opinion letter, money purchase pension specimen plan
and “Attn: VS Coordinator” in the case A mass submitter of a VS will be in the case of a VS practitioner that has
of an application for an advisory letter. treated as such with respect to each specimen plans for two or more
specimen plan for which the 30 separate categories of plans (profit
For both types of applications, a unaffiliated practitioner requirement is sharing, money purchase, target benefit,
request shipped by Express Mail or met.
delivery service should be sent to the defined benefit), one of which is a
attention of the VS Coordinator or the Notwithstanding the above, any entity money purchase plan, and the 30
M&P Coordinator (whichever is that received a favorable TRA ’86 employer-clients requirement has been
applicable) to: opinion letter for a plan as an M&P mass satisfied with respect to the other
submitter under Rev. Proc. 89-9, 1989-1 specimen plan.
Internal Revenue Service C.B. 780, will continue to be treated as a
550 Main Street, Room 5106 A VS practitioner may submit any
mass submitter if it submits applications number of specimen plans for advisory
P.O. Box 2508 on behalf of at least 10 sponsors
Cincinnati, OH 45202 letters provided that the 30
(regardless of affiliation) each of which is employer-clients requirement (or 10, if
Signature. The application must be sponsoring, on a word-for-word identical applicable) is separately satisfied with
signed by the mass submitter and basis, the same basic plan document
respect to each specimen plan.
sponsor or practitioner. If a power of and one or more of the adoption
Notwithstanding the above, any person
attorney authorizes the mass submitter agreements associated with that basic
that has an established place of
to sign the form on behalf of the plan document. Once the mass
submitter has submitted applications on business in the United States where it is
sponsor or practitioner, attach the power
behalf of 10 sponsors with respect to accessible during every business day
of attorney to Form 4461-B.
any basic plan document, it will be may sponsor a specimen plan as a
Disclosure requested by taxpayer. A word-for-word identical adopter of a
taxpayer may request the Service to treated as a mass submitter with respect
to all the other basic plan documents specimen plan of a VS mass submitter,
disclose and discuss the return or return regardless of the number of employers
information with any person or persons and associated adoption agreements for
which it requests opinion letters, that are expected to adopt the plan.
whom the taxpayer designates in a
written request. If you want to designate regardless of the number of identical
adopters of such other plans.
Form 4461-B (Rev. 6-2007) Page 3
A VS practitioner is also a practitioner Line 4b. Enter the three-digit number Paperwork Reduction Act Notice. We
that has either (a) 30 or more adopting you have assigned to the adoption ask for the information on this form to
employers in each of 30 or more states agreement, if applicable, for which this carry out the Internal Revenue laws of
or (b) 3000 or more adopting employers. application is submitted. In the case of the United States. You are required to
The determination as to whether there an M&P submission, each different give us this information. We need it to
are 3000 or more adopting employers or adoption agreement designed to determine whether you meet the legal
30 or more adopting employers in each accompany a single basic plan requirements for plan approval.
of 30 or more states may be made on document should be given a different You are not required to provide the
any one date during the 12 month three-digit number beginning with “001.” information requested on a form that is
period ending on April 18, 2005. For this Adoption agreements submitted with the subject to the Paperwork Reduction Act
purpose, an adopting employer is any second or any subsequent basic plan unless the form displays a valid OMB
employer that has adopted any plan of documents (that are not word-for-word control number. Books or records
identical to a previously submitted basic relating to a form or its instructions must
the practitioner that has a GUST
plan document) should be similarly be retained as long as their content may
numbered beginning with “001.” become material in the administration of
Specific Instructions Line 5. In the case of an M&P sponsor any Internal Revenue law. Generally, tax
adopting a word-for-word identical plan return and return information are
Line 2a. Enter the name and address of (including a flexible plan) to a plan of the confidential, as required by Code section
the plan sponsor or practitioner. If the M&P mass submitter, or a VS 6103.
Post Office does not deliver mail to the practitioner adopting a word-for-word The time needed to complete and file
street address and the sponsor has a identical plan of a VS mass submitter, a this form will vary depending on
P.O. box number, show the box number copy of the plan does not have to be individual circumstances. The estimated
instead of the street address. submitted. With respect to the sponsor average time is:
of an M&P plan of a mass submitter, if
Line 3a. The person to contact must be Recordkeeping 5 hr., 58 min.
the plan is a minor modification, the
an employee or an authorized Learning about the
M&P mass submitter should submit
representative of the mass submitter. If law or the form 52 min.
Form 4461-B, typed as a “placeholder.”
the person to be contacted is other than
When the lead plan is approved, submit Preparing the form 1 hr., 56 min.
an employee of the applicant, please
a copy of the mass submitter plan with Copying, assembling, and
enclose an authorized power of attorney.
the minor modifications underlined in sending the form to the IRS 16 min.
See Disclosure requested by taxpayer.
red, or otherwise highlighted, as well as
Line 4a. Enter the two-digit basic plan a statement indicating the location and If you have comments concerning the
document number you have assigned to effect of each change. accuracy of these time estimates or
the basic plan document that suggestions for making this form
Line 7. If this application is based on an
accompanies (if applicable) the adoption simpler, we would be happy to hear
application submitted by a mass
agreement for which you are requesting from you. You can write to the Internal
submitter and simultaneously filed with
approval. All basic plan documents from Revenue Service, Tax Products
the mass submitter’s application or filed
one sponsor or practitioner that are the Coordinating Committee,
before the information under line 7 is
same (word-for-word) should use the SE:W:CAR:MP:T:T:SP, 1111 Constitution
available, enter in the brackets
same two-digit number on all Ave. NW, IR-6406, Washington, DC
designated for the file folder number the
applications. The first basic plan 20224. Do not send this form to this
plan document number and the plan
document submitted should be office. Instead, see Where To File on
number of the mass submitter’s plan on
numbered “01,” the second, “02,” etc. page 2.
which this plan is based. Do not
complete the rest of line 7.