Form 4461 (Rev. 11-2018)
Page 3
General Instructions
Section references are to the Internal
Revenue Code unless otherwise noted.
Future Developments
For the latest information about
developments related to Form 4461,
such as legislation enacted after the
form was published, go to
www.irs.gov/Form4461.
Purpose of Form
Form 4461 is used to apply for approval
of standardized or nonstandardized
pre-approved defined contribution plans.
Be sure to submit a complete and
accurate application, including Form
4461 and Attachment 1 (see
www.irs.gov/retirement-plans/
preapproved-plan-submission-
procedures or Rev. Proc. 2017-41,
2017-29 I.R.B. 92). Complete every
applicable line on the application. If an
item on Attachment 1 doesn’t apply,
check the “N/A” box or enter “N/A” on
the line where indicated as an option. If
your application isn’t complete, we will
return it without processing it. The first
page must be typed. Unless otherwise
noted, the questions on Form 4461 and
Attachment 1 apply to both standardized
and nonstandardized pre-approved
defined contribution plans.
Requests for additional information. If
a letter requesting additional information
or changes to plan documents is sent to
the pre-approved plan provider or an
authorized representative, such
information and/or changes must be
received no later than 30 days from the
date of the letter. Failure to respond
timely may result in the application being
considered withdrawn. An extension of
the 30-day time limit will only be granted
for good cause.
Inadequate submissions. We will
return, without further action, plans that
aren’t in substantial compliance with the
qualification requirements or plans that
are so deficient that they can’t be
reviewed in a reasonable amount of
time.
Who May File
A provider or mass submitter of a
pre-approved defined contribution plan
may file a Form 4461. See Definitions,
later.
What To File
Submit one copy of Form 4461 and
Attachment 1 for each separate adoption
agreement or for each single document
plan where no adoption agreement is
utilized. For approval, file this application
and each applicable document listed in
line 9(a). A mass submitter should also
file Form(s) 4461-B, Application for
Approval of Standardized or
Nonstandardized Pre-Approved Plans,
as needed.
Multiple adoption agreement plans. A
provider may utilize one basic plan
document for several plans. A provider
may, for example, use one basic plan
document for a money purchase plan
other than a target benefit plan, a target
benefit plan, and a profit-sharing plan. A
separate adoption agreement and
completed application may need to be
provided for each such defined
contribution plan. See section 9.06 of
Rev. Proc. 2017-41 for more details,
including special rules for ESOP,
governmental, and nonelecting church
plans. In the case of a simultaneous
submission of plans using the same
basic plan document, submit only one
copy of the basic plan document. If the
requests aren’t simultaneous, submit
separate basic plan documents and
include a cover letter identifying the
original submission. The number
assigned to the basic plan document of
a standardized or nonstandardized pre-
approved plan must remain the same as
in the prior submission. One basic plan
document may not be used for both
defined benefit and defined contribution
plans.
Two or more single document plans. A
provider may not combine different
categories in a single document plan or
application, except that only one single
document plan and application is
required for a profit-sharing plan, with or
without a 401(k) arrangement and a
money purchase plan. See section 9.07
of Rev. Proc. 2017-41 for more details,
including special rules for ESOP,
governmental, and nonelecting church
plans.
Where To File
Send Form 4461 to:
Internal Revenue Service
Attn: Pre-Approved Plans Coordinator
Room 6-403, Group 7521
P.O. Box 2508
Cincinnati, OH 45201-2508
If using Express Mail or a private
delivery service, use this address:
Internal Revenue Service
Attn: Pre-Approved Plans Coordinator
Room 6-403, Group 7521
550 Main Street
Cincinnati, OH 45202
Signature. The application must be
signed by a partner or officer of the
applicant who is authorized to sign or
other person authorized by a power of
attorney. The power of attorney should
be filed with the application.
Disclosure requested by taxpayer. A
taxpayer may request the IRS to
disclose and discuss the return or return
information with any person(s) the
taxpayer designates in a written request.
If you want to designate a person(s) to
assist in an application for approval, you
must provide the IRS office of
jurisdiction with a written request that
contains:
• The taxpayer’s name, address,
employer identification number, and plan
number(s).
• The name, address, social security
number, and telephone number(s) of the
person or persons whom you are
authorizing to receive return information.
• A paragraph that clearly describes the
return or return information that you
authorize the IRS to disclose.
• An authorized signature (see above).
As an alternative to providing the above
statement, you may submit Form 2848,
Power of Attorney and Declaration of
Representative.
Definitions
Adoption agreement. The portion of the
plan containing all the options that the
adopting employer may select. The
adoption agreement may include blanks
or fill-in provisions for the employer to
complete if it also includes parameters
on these provisions that preclude an
employer from completing them in a
manner that could violate the
qualification requirements. Each
separate adoption agreement is treated
as a separate plan and will receive its
own opinion letter.
Basic plan document. The portion of
the plan containing all the nonelective
provisions applicable to all adopting
employers. No options (including blanks
to be completed) may be provided in the
basic plan document except for options
in flexible plans.
Single document plan. A single
document plan may contain alternate
paragraphs and options that may be
selected by an adopting employer. A
single document 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.