Table of Contents

• Notice 2011-85
  • I. Purpose
  • II. Background
    • A. Sections 411(b)(5)(B)(i) and 411(d)(6)
    • B. Section 1107 of PPA ’06
    • C. Section 401(b)
    • D. Section 4980F
  • III. Postponement of Effective/Applicability Date of § 1.411(b)(5)-1(d)(1)(iii), (d)(1)(vi), and (d)(6)(i)
  • IV. Extension of Deadline for Adopting Amendments Under § 411(a)(13) (other than § 411(a)(13)(A)) and § 411(b)(5)
  • V. Section 411(d)(6) Relief for Amendments Under § 411(b)(5)
  • VI. Special Timing Rule
  • VII. Effect on Other Documents
  • Drafting Information
• Rev. Proc. 2011-49
  • SECTION 1. PURPOSE
  • SECTION 2. BACKGROUND
  • SECTION 3. CHANGES TO REVENUE PROCEDURE 2005-16
  • PART I — M&P PLANS
  • SECTION 4. DEFINITIONS
  • SECTION 5. PROVISIONS REQUIRED IN M&P PLANS
  • SECTION 6. OPINION LETTERS — SCOPE
  • SECTION 7. OPINION LETTER APPLICATIONS — INSTRUCTIONS TO SPONSORS
  • SECTION 8. APPROVED PLANS — MAINTENANCE OF APPROVED STATUS
  • SECTION 9. WITHDRAWAL OF REQUESTS
  • SECTION 10. ABANDONED PLANS
  • SECTION 11. RECORD KEEPING REQUIREMENTS
  • SECTION 12. M&P MASS SUBMITTERS
  • PART II — VOLUME SUBMITTER PLANS
  • SECTION 13. DEFINITIONS
  • SECTION 14. PROVISIONS REQUIRED IN EVERY VS PLAN
  • SECTION 15. APPROVED PLANS — MAINTENANCE OF APPROVED STATUS
  • SECTION 16. ADVISORY LETTERS — SCOPE
  • SECTION 17. ADVISORY LETTERS — INSTRUCTIONS TO VS PRACTITIONERS
  • SECTION 18. VS MASS SUBMITTERS
  • PART III — ALL PRE-APPROVED PLANS
  • SECTION 19. EMPLOYER RELIANCE
  • SECTION 20. WHERE TO FILE AND OTHER RULES FOR APPLICATIONS AND LETTERS
  • SECTION 21. AMENDMENTS
  • SECTION 22. REVOCATION
  • SECTION 23. SECOND ON-CYCLE SUBMISSION PERIOD (POST - EGTRRA) FOR PRE-APPROVED DC PLANS
  • SECTION 24. REMEDIAL AMENDMENT PERIOD
  • SECTION 25. EFFECT ON OTHER DOCUMENTS
  • SECTION 26. EFFECTIVE DATE
  • SECTION 27. PAPERWORK REDUCTION ACT
  • DRAFTING INFORMATION
• Rev. Proc. 2011-50
  • Part A. General
  • Sec. 1. Purpose
  • Sec. 2. Nature of Changes—Current Year (Tax Year 2011)
  • Sec. 3. Where To File and How to Contact the IRS, Information Returns Branch (IRB)
  • Sec. 4. Filing and Retention Requirements
  • Sec. 5. Vendor List — Publication 1582
  • Sec. 6. Form 4419, Application for Filing Information Returns Electronically (FIRE)
  • Sec.7. Due Dates
  • Sec. 8. Validation of Information Returns at IRS Service Center
  • Sec. 9. Amended Returns
  • Sec. 10. Taxpayer Identification Number (TIN)
  • Sec. 11. Effect on Paper Returns and Statements to Recipients
  • Sec. 12. Penalties Associated With Information Returns
  • Sec. 13. Definition of Terms
  • Sec. 14. State Abbreviations
  • Part B. Electronic Filing Specifications
  • Sec. 1. General
  • Sec. 2. Electronic Filing Approval Procedure
  • Sec. 3. Test Files
  • Sec. 4. Electronic Submissions
  • Sec. 5. PIN Requirements
  • Sec. 6. Electronic Filing Specifications
  • Sec. 7. Connecting to the FIRE System
  • Sec. 8. Common Submission Problems and Questions
  • Part C. Record Format Specifications and Record Layouts
  • Sec. 1. Transmitter “T” Record
  • Sec. 2. Withholding Agent “W” Record
  • Sec. 3. Recipient “Q” Record
  • Sec. 4. Reconciliation “C” Record
  • Sec. 5. End of Transmission “F” Record
  • Part D. Extensions of Time and Waivers
  • Sec. 1. General — Extensions
  • Sec. 2. Specifications for Filing Extensions of Time Electronically
  • Sec. 3. Record Layout - Extension of Time
  • Sec. 4. Extension of Time for Recipient Copies of Information Returns
  • Sec. 5. Form 8508, Request for Waiver From Filing Information Returns Electronically
• Rev. Proc. 2011-51
  • Part A. General
  • Sec. 1. Purpose
  • Sec. 2. Nature of Changes
  • Sec. 3. Where to File and How to Contact the IRS, Information Returns Branch (IRB)
  • Sec. 4. Filing Requirements and Due Dates
  • Sec. 5. Form 8508, Request for Waiver from Filing Information Returns Electronically
  • Sec. 6. Form 4419, Application for Filing Information Returns Electronically (FIRE)
  • Sec. 7. State Abbreviations
  • Sec. 8. Penalties Associated With Information Returns
  • Sec. 9. Corrected Returns, Paper Forms, and Computer-Generated Forms
  • Sec. 10. Validation of Form 8027 at IRS/IRB
  • Sec. 11. Definition of Terms
  • Part B. Electronic Filing Specifications
  • Sec. 1. General
  • Sec. 2. Electronic Filing Approval Procedure
  • Sec. 3. Test Files
  • Sec. 4. Electronic Submissions
  • Sec. 5. PIN Requirements
  • Sec. 6. Electronic Filing Specifications
  • Sec. 7. Connecting to the FIRE System
  • Sec. 8. Common Problems and Questions Associated with Electronic Filing
  • Part C. Filing Specifications and Record Format
  • Part D. Extensions of Time
  • Sec. 1. General
  • Sec. 2. Specifications for Filing Extensions of Time Electronically
  • Sec. 3. Record Layout - Extension of Time
  • Sec. 4. Extension of Time for Recipient Copies of Information Returns