Submission Procedures for Pre-Approved Plans - Additional Resources
Official Guidance:
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Revenue Procedure 2011-49 (M&P/VS Program)
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Revenue Procedure 2013-8 (User Fees)
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Revenue Procedure 2013-6 (Determination Letter Program)
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Cumulative Lists applicable to different plan years
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Announcement 2008-23 (Issuance of Opinion and Advisory Letters and Opening of EGTRRA Determination Letter Program for Pre-Approved Defined Contribution Plans)
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Revenue Procedure 2007-44 (Staggered Remedial Amendment Cycles)
- Notice 2005-95 (Transitional Relief for Certain Plan Amendment Deadlines)
- Announcement 2005-37
(Authority of VS Practitioners to Amend for Adopting Employers)
Forms:
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Form 4461
Application for Approval of Master or Prototype or Volume Submitter Defined Contribution Plans
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Form 4461-A
Application for Approval of Master or Prototype or Volume Submitter Defined Benefit Plan
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Form 5307
Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans
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Form 8905
Certification of Intent To Adopt a Pre-approved Plan
Plan Drafting Information:
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Listing of Required Modifications (LRMs)
The LRMs contain sample language that sponsors and mass submitters of M&P plans may use in drafting their plans.
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Alert Guidelines
These guidelines facilitate the review of retirement plans by IRS specialists. They are broken down by subject matter and may be used by VS practitioners when drafting their plans. These are currently being updated.
Other Resources:
Page Last Reviewed or Updated: 2013-05-13
