Notice2025-05467
Agency Collection Activities; Comment Request for Online Letter Applications for Pre-Approved Plans
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
March 31, 2025
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 4461, Application for Approval of Standardized or Nonstandardized Pre- Approved Defined Contribution Plans; Form 4461-A, Application for Approval of Master or Prototype or Volume Submitter Defined Benefit Plan; and, Form 4461-B, Application for Approval of Standardized or Nonstandardized Pre-Approval Plans, and Form 4461-C, Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans.
Full Text
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[Federal Register Volume 90, Number 60 (Monday, March 31, 2025)]
[Notices]
[Page 14323]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2025-05467]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Collection Activities; Comment Request for Online Letter
Applications for Pre-Approved Plans
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Internal Revenue Service, as part of its continuing effort
to reduce paperwork and respondent burden, invites the general public
and other Federal agencies to take this opportunity to comment on
continuing information collections, as required by the Paperwork
Reduction Act of 1995. The IRS is soliciting comments concerning Form
4461, Application for Approval of Standardized or Nonstandardized Pre-
Approved Defined Contribution Plans; Form 4461-A, Application for
Approval of Master or Prototype or Volume Submitter Defined Benefit
Plan; and, Form 4461-B, Application for Approval of Standardized or
Nonstandardized Pre-Approval Plans, and Form 4461-C, Application for
Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans.
DATES: Written comments should be received on or before May 30, 2025 to
be assured of consideration.
ADDRESSES: Direct all written comments to Andrea Garcia, Internal
Revenue Service, room 6526, 1111 Constitution Avenue NW, Washington, DC
20224 or by email to <a href="/cdn-cgi/l/email-protection#156567743b767a7878707b6166557c67663b727a63"><span class="__cf_email__" data-cfemail="a0d0d2c18ec3cfcdcdc5ced4d3e0c9d2d38ec7cfd6">[email protected]</span></a>. Please include the OMB
Control Number 1545-0169 or Forms 4461, 4461-A, 4461-B, and 4461-C in
the Subject line.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the forms should be directed to LaNita Van Dyke, at (202)
317-6009 or Internal Revenue Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or through the internet, at
<a href="/cdn-cgi/l/email-protection#6b270a05021f0a3d0a052f12000e2b021918450c041d"><span class="__cf_email__" data-cfemail="f7bb96999e8396a19699b38e9c92b79e8584d9909881">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: Titles: Opinion Letter Applications for Pre-
Approved Plans (Forms 4461, 4461-A, 4461-B, and Form 4461-C) .
OMB Number: 1545-0169.
Form Number: 4461, 4461-A, 4461-B, and 4461-C.
Abstract: The IRS uses these forms to determine from the
information submitted whether the provider or mass submitter of a pre-
approved defined contribution plan qualifies under section 401(a) of
the Internal Revenue Code for plan approval. The application is also
used to apply for the approval of their employee benefit plans of
standardized or nonstandardized pre-approval plans under section 403(b)
and their related trust as exempt from federal income tax under Code
section 501(a).
Current Actions: There are no changes being made to the forms and
burden estimates at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 3,380.
Estimated Time per Respondent: 10 hours, 58 minutes.
Estimated Total Annual Burden Hours: 37,092 hours.
The following paragraph applies to all the collections of
information covered by this notice.
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number. Books or records
relating to a collection of information must be retained if their
contents may become material in the administration of any internal
revenue law. Generally, tax returns and tax return information are
confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record. Comments are invited
on: (a) whether the collection of information is necessary for the
proper performance of the functions of the agency, including whether
the information shall have practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collection of
information on respondents, including through the use of automated
collection techniques or other forms of information technology; and (e)
estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Approved: March 25, 2025.
Molly J. Stasko,
Senior Tax Analyst.
[FR Doc. 2025-05467 Filed 3-28-25; 8:45 am]
BILLING CODE 4830-01-P
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