Form 4461-A - Application For Approval Of Master Or Prototype Or Volume Submitter Defined Benefit Plan Page 3
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Form 4461-A (Rev. 3-2008)
Page
Note: This application is designed to be used in conjunction with Rev. Proc. 2005-16. A list of required modifications (LRM’s) is also
recommended for use and may be obtained from the IRS website at
In items 10 through 12 indicate the article or section and page number of the plan
For
or trust where the following provisions are contained. All questions must be
Article or
IRS
N/A
Section and
Change
answered. If not applicable, check “N/A” column; otherwise complete the “Article
Use
Page Number
or Section and Page Number” column.
Only
10
Provisions applicable to all plans:
a
Definitions:
Where does the plan define the following terms—
(1)
(1)
Year of service?
(2)
(2)
Break in service?
(3)
Hour of service under Department of Labor Regulations, including service
with all employers aggregated under section 414(b), (c), (m), or (o), and
service of any individual considered an employee for purposes of this plan
(3)
under section 414(n) or (o)?
(4)
(4)
Elapsed time?
(5)
(5)
Plan year?
(6)
(6)
Compensation as defined in section 414(s) or limited by section 401(a)(17)?
(7)
(7)
Average annual compensation?
(8)
(8)
Earned income as defined in section 401(c)(2)?
(9)
(9)
Employee as described in section 414(b), (c), (m), (n), or (o)?
(10)
(10)
Leased employee as described in section 414(n) or (o)?
(11)
(11)
Highly compensated employee as defined in section 414(q)?
(12)
(12)
Owner-employee?
(13)
(13)
Self-employed individual?
(14)
(14)
Normal retirement age?
(15)
Straight life annuity?
(15)
b
Minimum participation standards:
(1) Are the requirements for participation under the plan determined without
(16)
regard to maximum age?
(2) Will a new employee, otherwise eligible, participate on the earlier of the
first day of the first plan year after meeting the minimum age and service
requirements of section 410(a)(1) or 6 months after satisfying such
(17)
requirements?
(3) Does the initial eligibility computation period begin with the date on which
the employee first performs an hour of service, and do subsequent
eligibility computation periods: (1) begin with the anniversary of such date,
or (2) shift to the plan year in accordance with section 2530.202-2(b) of the
(18)
Department of Labor regulations?
(4)
Is the computation period for determining a break in service the same as
is used to compute a year of service for eligibility after the initial
(19)
computation period?
(5)
If all years of service are not counted for participation purposes, is the
(20) (21)
service not counted excludable under sections 410(a)(5)(B), (C), or (D)?
(6)
Will an employee otherwise eligible, who is in an ineligible class of employees,
immediately participate on becoming a member of an eligible class?
(22)
c Accrual of benefits:
(23)
(1) Does the benefit formula provide for wear-away and fresh-start rules?
(2) Does the plan provide for the determination of a participant’s frozen
(24)
accrued benefit?
(25)
(3) Does the plan provide for adjustments to frozen accrued benefits?
(4) Does the current benefit formula provide for no permitted disparity and
(26)
does it use the fractional accrual rule?
(27)
(5) Does the current benefit formula provide for permitted disparity?
(6) Does the plan define covered compensation, final average compensation,
(27A)
and taxable wage base?
(7) Does the plan provide adjustments for benefits beginning at a time other
(27B)
than normal retirement age?
4461-A
Form
(Rev. 3-2008)
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