Use Form 4461-A to apply for approval of a Master or Prototype (M&P) or Volume Submitter (VS) defined benefit plan. Current Revision Form 4461-A PDF Recent Developments None at this time. Other Items You May Find Useful All Form 4461-A Revisions Revenue Procedure 2011-49 Other Current Products Related Items About Form 2848, Power of Attorney and Declaration of Representative About Form 4461, Application for Approval of Master or Prototype or Volume Submitter Defined Contribution Plans Attachment I-A for Form 4461-A, Application for Approval of Master or Prototype or Volume Submitter Defined Benefit Plan (PDF) About Form 4461-B, Application for Approval of Master or Prototype or Volume Submitter Plans About Form 8717-A, User Fee for Employee Plan Opinion Letter Request