Pre-Approved Defined Benefit Plans - Revised Forms and LRM
- Form 4461-A, Application for Approval of Master or Prototype or Volume Submitter Defined Benefit Plan (Rev. 3-2013)
- Attachment 1-A, for use with Form 4461-A
- Form 8717-A, User Fee for Employee Plan Opinion or Advisory Letter Request (Rev. 2-2013)
- Defined Benefit Listing of Required Modifications and Information Package (LRM) [4-2013]
Redlined version showing changes to Defined Benefit LRM [6-2007] (revised 8-2007)
On February 1, 2013, the IRS began accepting applications for opinion and advisory letters for pre-approved defined benefit (DB) plans for the second 6-year remedial amendment cycle. Sponsors and practitioners should use Form 4461-A (Rev. 3-2013), Attachment 1-A, and Form 8717-A (Rev. 2-2013) when submitting a pre-approved DB plan to the IRS.
The DB LRM contains sample language that sponsors and mass submitters of DB M&P plans may use in drafting their plans. The DB LRM has been updated to satisfy certain specific requirements of the Internal Revenue Code and the 2012 Cumulative List (Notice 2012-76). M&P sponsors and mass submitters are encouraged to use LRM language and to identify where the LRM is used in their plan documents. In addition, practitioners and mass submitters of VS plans may find the language useful in drafting plans.