Form 4461-A (Rev. 3-2013)
Page 4
Mass submitter. In Rev. Proc. 2011-49,
any entity that submits applications on
behalf of at least 30 unaffiliated sponsors
each of which is sponsoring, on a word-
for-word identical basis, the same basic
plan document and one or more of the
adoption agreements associated with
that basic plan document or, in the case
of VS plans, one or more of the same
lead specimen plans. For a mass
submitter of an M&P, once the mass
submitter has submitted applications on
behalf of 30 unaffiliated sponsors with
respect to any basic plan document, it
will be treated as a mass submitter with
respect to all the other basic plan
documents and associated adoption
agreements for which it requests opinion
letters, regardless of the number of
identical adopters of such other plans. A
mass submitter of a VS plan will be
treated as such for each specimen plan
for which the 30-unaffiliated-
practitioners requirement is separately
met.
Notwithstanding the above, for an
M&P plan, any entity that received a
favorable TRA'86 opinion letter for a plan
as a mass submitter under Rev. Proc.
89-9, 1989-1 C.B. 780, will continue to
be treated as a mass submitter if it
submits applications on behalf of at least
10 sponsors (regardless of affiliation)
each of which is sponsoring, on a word-
for-word identical basis, the same basic
plan document and one or more of the
adoption agreements associated with
that basic plan document. Once the
mass submitter has submitted
applications on behalf of 10 sponsors
with respect to any basic plan
document, it will be treated as a mass
submitter with respect to all the other
basic plan documents and associated
adoption agreements for which it
requests opinion letters, regardless of
the number of identical adopters of such
other plans.
Affiliation is determined under sections
414(b) and (c) of the Code. Additionally,
the following will be considered to be
affiliated: any law, accounting,
consulting firm, etc. with its partners,
members, associates, etc. For purposes
of determining whether 30 (or 10, if
applicable) unaffiliated sponsors or
practitioners sponsor on a word-for-
word identical basis the same basic plan
document or the same specimen plan,
the mass submitter is treated as an
unaffiliated sponsor or practitioner.
Master plan. A form of plan that is
made available by a sponsor for
adoption by employers for which a
single funding medium (for example, a
trust or custodial account, see section
4.01 of Rev. Proc. 2011-49) is
established, as part of the plan, for the
joint use of all adopting employers. A
master plan consists of a basic plan
document, an adoption agreement, and,
unless included in the basic plan
document, a trust or custodial account
document.
Prototype plan. A form of plan that is
made available by a sponsor for
adoption by employers under which a
separate funding medium is established
for each adopting employer. A prototype
plan consists of a basic plan document,
an adoption agreement, and unless the
basic plan document incorporates a
trust or custodial account agreement the
provisions of which are applicable to all
adopting employers, a trust or custodial
account document.
Specimen plan. A specimen plan is a
sample plan, including the related trust
or custodial account agreement, of a VS
practitioner (rather than the actual plan
of an employer). A specimen plan may
include an adoption agreement.
Sponsor. Any person that has an
established place of business in the
United States where it is accessible
during every business day and
represents to the Service that it has at
least 30 employer-clients each of which
is reasonably expected to adopt the
sponsor’s basic plan document and one
or more of the adoption agreements
associated with that basic plan
document. Once a person represents to
the Service that at least 30 employers
are reasonably expected to adopt its
basic plan document, it will be treated
as a sponsor with respect to all the
basic plan documents and associated
adoption agreements for which it
requests opinion letters, regardless of
the number of employers that are
expected to adopt such other plans.
Notwithstanding the above, any person
that has an established place of
business in the United States where it is
accessible during every business day
and is a word-for-word identical adopter
or minor modifier adopter of an M&P
plan of a mass submitter will be treated
as a sponsor with respect to such plan,
regardless of the number of employers
that are expected to adopt such plan.
M&P standardized plan. A plan which
meets the specific requirements of
Attachment 1-A, line 11. (See
www.irs.gov/pub/irs-tege/form4461-
A_attachment.pdf or Rev. Proc. 2011-49,
2011-44 I.R.B. 615.)
M&P nonstandardized plan. A plan
which meets the specific requirements of
Attachment 1-A, line 12. (See
www.irs.gov/pub/irs-tege/form4461-
A_attachment.pdf or Rev. Proc. 2011-49,
2011-44 I.R.B. 615.)
Practitioner. Any person that has an
established place of business in the
United States where it is accessible
during every business day and
represents to the Service that it has at
least 30 employer-clients each of which
is reasonably expected to timely adopt a
plan that is substantially similar to the
VS practitioner’s specimen plan. A VS
practitioner may submit any number of
specimen plans for advisory letters
provided that the 30 employer-clients
requirement is separately satisfied with
respect to each specimen plan. For this
purpose, where an adoption format is
used, each adoption agreement is
treated as one specimen plan.
Notwithstanding the above, any person
that has an established place of
business in the United States where it is
accessible during every business day
may sponsor a specimen plan as a
word-for-word identical adopter of a
specimen plan of a VS mass submitter,
regardless of the number of employers
that are expected to adopt the plan.
Volume submitters without adoption
agreements. A VS specimen plan may
include blanks or fill-in provisions for the
employer to complete only if the plan
also includes parameters on these
provisions that preclude an employer
from completing them in a manner that
could violate the qualification
requirements.
Specific Instructions
Line 1. All applications submitted must
be accompanied by the appropriate user
fee and Form 8717-A, User Fee for
Employee Plan Opinion or Advisory
Letter Request, as determined from the
schedule set forth in Rev. Proc. 2013-8,
2013-8 I.R.B. 237, (or the most recent
version, updated annually). Applications
submitted without the proper user fee
will not be processed and will be
returned to the applicant.
Line 3a. Enter the name and address of
the applicant. If the Post Office does not
deliver mail to the street address and
the applicant has a P.O. box number,
show the P.O. box number instead of the
street address.
Line 4a. If the person to be contacted is
other than an employee of the applicant,
please enclose an authorized power of
attorney. See Disclosure requested by
taxpayer, earlier.