IRC 401(a) Pre-approved plan document providers can obtain IRS approval (“pre-approval”) of whether the form of defined contribution and defined benefit plans meet the requirements of Internal Revenue Code Sections 401, 403(a), 409, and 4975(e)(7). Types of pre-approved retirement plans Application steps Pay.gov: Important application information/tips The IRS revised how pre-approved plan providers (providers) must submit applications. Providers must submit all Form 4461 series applications for opinion letters electronically on Pay.gov. We will not process paper submissions. Search for your form number on Pay.gov to find the correct form and then follow the instructions. You must submit each Form 4461 application separately with the applicable documents and user fee payment. If you are a mass submitter, Employee Plans (EP) prefers that you do not submit your word-for-word adopter applications as you get them. We recommend that you complete them in Pay.gov and save each of them in a pending (draft) status until you have entered all of your word-for-word adopter applications in Pay.gov. Note: You will need the tracking number of the lead plan to submit your word-for-word adopter applications at the end of the process. Form 4461 for the lead plan may also be saved as a draft when you begin the submission process on Pay.gov. When you are ready to submit the application for the lead plan document, complete the lead plan application by paying the user fee. If you are a mass submitter, you can then finalize and submit any word-for-word adopter and minor modifier applications. Pay.gov does not limit the number of applications that can be in draft status nor is there a time limit on how long they can remain in draft status. Forms 4461 in pending status on Pay.gov can only be identified and accessed by their tracking numbers (the company name does not display). We recommend you keep a list of the company names and their associated tracking numbers to be able to identify and access the pending applications. Form 4461 application process 1. Complete the appropriate application form on Pay.gov. Following is a list of what a lead plan should include in your attachment to the Form 4461 series application (see Forms to submit using Pay.gov for specific form information and non-lead plan applications): You must have a single file (not exceeding 15MB) that you’ll upload at the end of the application. The file should contain: Cover letter Current plan document (Note: If a plan received an opinion letter for the preceding cycle, we strongly encourage you to submit a redline of the plan highlighting the changes made.) Adoption agreement, if applicable Signed Form 2848, Power of Attorney and Declaration of Representative or Form 8821, Tax Information Authorization, if applicable Certification regarding interim good faith amendments, if applicable Copy of last opinion letter, if applicable Other applicable documents (any additional documents not listed above) For mass submitters, a master list of all of the word-for-word adopters and minor modifiers using the lead plan document Remove items that cause the file to exceed 15MB. Fax any additional documents that exceed the 15MB limit to 844-255-4818. Be sure the Pay.gov tracking ID number, EIN and applicant name are listed on the fax coversheet. Submitted faxes are converted into attachments delivered via email to an IRS Outlook mailbox. If the size of the fax creates an email attachment that exceeds a 150MB limit, it will not be delivered due to network protections. You won’t receive a notification that the fax wasn’t delivered. To avoid the problem, split a large fax into separate, smaller faxes, each containing the identifying information stated above. You can fax IRS EP Customer Service at 855-224-1311 to request confirmation that we received your information. 2. Pay the appropriate user fee provided in Rev. Proc. 2024-4, Appendix A (updated annually) on Pay.gov. 3. Submit your application and user fee on Pay.gov. 4. After you submit your application, you’ll receive a confirmation email that includes your tracking ID. Treat the confirmation email as the acknowledgement that we received your application. You will not receive a separate confirmation. 5. Wait for your application to be assigned to an IRS specialist for review. 6. Respond to any inquiries from the IRS specialist assigned to your case. 7. Watch for an interim notification which you may receive stating that the plan appears to be compliant with the applicable qualification requirements. This notification is not an official opinion letter, and it provides no qualification reliance. See Rev. Proc. 2023-37, section 17.02. 8. Receive your official opinion letter from the IRS. Forms to submit using Pay.gov Defined contribution plans (mass submitters and non-mass submitters) Form 4461, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans User fee is paid through Pay.gov with your application. Certification regarding interim amendments PDF: The application must contain a certification signed by the pre-approved plan provider that the applicant has made all required amendments to retain the plan’s qualified status and communicated them to all adopting employers. Defined benefit plans (mass submitters and non-mass submitters) Form 4461-A, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan User fee is paid through Pay.gov with your application. Certification regarding interim amendments PDF: The application must contain a certification signed by the pre-approved plan provider that the applicant has made all required amendments to retain the plan’s qualified status and communicated them to all adopting employers. Fourth six-year cycle defined contribution plan word-for-word identical providers and minor modifiers Form 4461-B, Application for Approval of Standardized or Nonstandardized Pre-Approved Plan User fee is paid through Pay.gov with your application. Certification regarding interim amendments PDF: The application must contain a certification signed by the pre-approved plan provider that the applicant has made all required amendments to retain the plan’s qualified status and communicated them to all adopting employers. Cover letter: The cover letter for each word for word adopter or minor modifier should include the name of the lead plan which the word for word adopters and minor modifiers are related to, along with the Pay.gov tracking number you obtained on the lead plan application. Note for mass submitters: For the related lead plan application, include a master list of all word for word adopters and minor modifiers for that plan. Fourth cycle preapproved 401(a) defined contribution plan providers Q&As Third six-year cycle defined benefit plan word-for-word identical providers Form 4461-B, Application for Approval of Standardized or Nonstandardized Pre-Approved Plan User fee is paid through Pay.gov with your application. Certification regarding interim amendments PDF: The application must contain a certification signed by the pre-approved plan provider that the applicant has made all required amendments to retain the plan’s qualified status and communicated them to all adopting employers. Third six-year cycle defined contribution plan word-for-word identical providers Form 4461-B, Application for Approval of Standardized or Nonstandardized Pre-Approved Plan User fee is paid through Pay.gov with your application. Certification regarding interim amendments PDF: The application must contain a certification signed by the pre-approved plan provider that the applicant has made all required amendments to retain the plan’s qualified status and communicated them to all adopting employers. All plans A signed Form 2848, Power of Attorney and Declaration of Representative PDF, if applicable Form 8821, Tax Information Authorization PDF, if applicable Pay.gov: Payment tips An ACH credit (push) will not work with Pay.gov. The IRS allows for an ACH debit (pull) where the customer enters their bank account and routing number. If you have a corporate bank account, it may have a debit block to prevent ACH debit payments. However, you should be able to contact your bank and provide the merchant ID (our ALC+2) and ask the bank to allow it to process the payment. Below are the respective Form numbers, ALC+2, and merchant ID's that should be used: Form 4461 ALC+2: 2009290016 Merchant ID: 4445035060656 Form 4461-B ALC+2: 2009290017 Merchant ID: 4445035060680 Form 4461-C ALC+2: 2009290019 Merchant ID: 4445035061266 Form 4461-A (For DB plans, which at this point would only be used for a lead plan involving a name and EIN change). ALC+2: 2009290018 Merchant ID: 4445035061159 The daily credit card limit in Pay.gov is $24,999. If you are submitting multiple applications and the user fees will be more than $24,999 in the aggregate for the day to the same credit card, you will have to submit the applications on separate days. If you are a pre-approved plan provider who has a single plan document and a user fee of $32,000, you will not be able to use the credit card option. Only the ACH or debit card option would be available on Pay.gov for this user fee. If you are not able to use the ACH/debit option, please contact the Pre-approved coordinators at milo.s.atlas@irs.gov; angelo.c.noe@irs.gov; cameron.r.kalchert@irs.gov and aimee.c.beimesche@irs.gov for instructions on how to file and pay the user fee. What adopting employers must do Adopting employers of pre-approved plans must adopt the plan within the two-year adoption period announced by IRS. Adopting employers generally do not apply for their own determination letters because they can rely on the pre-approved plan’s opinion letter. However, if an adopting employer makes changes to their plan, it may lose this reliance. In this instance, the employer could apply for a determination letter if they meet the requirements outlined in section 12 and 13 of Rev. Proc. 2024-4, updated annually. Also, see Rev. Proc. 2017-41, Section 7, and Rev. Proc. 2023-37, section 12 for a discussion of employer reliance on a pre-approved plan. Related Pre-approved retirement plans - Resources for document providers and adopting employers Tips to avoid processing delays with your determination letter application FAQs on determination, opinion or advisory letter issues Rev. Proc. 2017-41, IRS procedures for issuing opinion letters on the form of Pre-Approved Plans Rev. Proc. 2023-37, IRS procedures for issuing opinion letters on the form of Pre-Approved Plans
