View Information Collection Request (ICR) Package
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Please note that the OMB number and expiration date may not have been determined when this Information Collection Request and associated Information Collection forms were submitted to OMB. The approved OMB number and expiration date may be found by clicking on the Notice of Action link below.
View ICR - OIRA Conclusion
OMB Control No:
1545-0169
ICR Reference No:
202203-1545-021
Status:
Historical Active
Previous ICR Reference No:
201907-1545-006
Agency/Subagency:
TREAS/IRS
Agency Tracking No:
Title:
Opinion Letter Applications for Pre-Approved Plans (Forms 4461, 4461-A, 4461-B, and 4461-C)
Type of Information Collection:
Revision of a currently approved collection
Common Form ICR:
No
Type of Review Request:
Regular
OIRA Conclusion Action:
Approved without change
Conclusion Date:
07/05/2022
Retrieve Notice of Action (NOA)
Date Received in OIRA:
04/08/2022
Terms of Clearance:
Inventory as of this Action
Requested
Previously Approved
Expiration Date
07/31/2025
36 Months From Approved
10/31/2022
Responses
2,925
0
3,300
Time Burden (Hours)
39,153
0
35,846
Cost Burden (Dollars)
0
0
0
Abstract:
Treasury Regulations section 601.201, as authorized by 5 U.S.C. 301 and 5 U.S.C. 552, provides that it is the practice of the Internal Revenue Service to answer inquiries of individuals and organizations, whenever appropriate in the interest of sound tax administration, as to their status for tax purposes and as to the tax effects of their acts or transactions. Forms 4461, 4461-A, 4461-B, and 4461-C are used by providers or mass submitters to apply for an opinion letter under the Pre-Approved Plans program regarding the qualification in form of standardized and non-standardized plans with respect to the requirements of Internal Revenue Code (IRC) sections 401, 403(a), 403(b), and 4975(e)(7).
Authorizing Statute(s):
US Code:
26 USC 403
Name of Law: Taxation of Employee Annuities
US Code:
26 USC 4975(e)(7)
Name of Law: Employee Stock Ownership Plan
US Code:
5 USC 301
Name of Law: Departmental regulations
US Code:
26 USC 401
Name of Law: Qualified pension, profit-sharing, and stock bonus plans
US Code:
5 USC 552
Name of Law: Public information; agency rules, opinions, orders, records, and proceedings
Citations for New Statutory Requirements:
None
Associated Rulemaking Information
RIN:
Stage of Rulemaking:
Federal Register Citation:
Date:
Not associated with rulemaking
Federal Register Notices & Comments
60-day Notice:
Federal Register Citation:
Citation Date:
86 FR 60107
10/29/2021
30-day Notice:
Federal Register Citation:
Citation Date:
87 FR 20937
04/08/2022
Did the Agency receive public comments on this ICR?
No
Number of Information Collection (IC) in this ICR:
4
IC Title
Form No.
Form Name
Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans
4461-C
Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans
Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan
Attachment I-A, 4461-A
Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan
,
Attachment I-A for Form 4461-A, Application for Approval of Pre-approved Defined Benefit Plan
Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans
4461, Attachment I, Attachment I for ESOP Provisions
Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans
,
Attachment I for Application of Pre-approved Defined Contribution Plans
,
Attachment I for ESOP Provisions
Application for Approval of Standardized or Nonstandardized Pre-Approved Plans- Mass Submitter Adopting Provider
4461-B
Application for Approval of Standardized or Nonstandardized Pre-Approved Plans- Mass Submitter Adopting Provider
ICR Summary of Burden
Total Approved
Previously Approved
Change Due to New Statute
Change Due to Agency Discretion
Change Due to Adjustment in Estimate
Change Due to Potential Violation of the PRA
Annual Number of Responses
2,925
3,300
0
150
-525
0
Annual Time Burden (Hours)
39,153
35,846
0
1,755
1,552
0
Annual Cost Burden (Dollars)
0
0
0
0
0
0
Burden increases because of Program Change due to Agency Discretion:
Yes
Burden Increase Due to:
Miscellaneous Actions
Burden decreases because of Program Change due to Agency Discretion:
Yes
Burden Reduction Due to:
Changing Forms
Short Statement:
The change in burden reflects the addition of Form 4461-C, which allows providers and mass submitters to apply for an opinion letter on pre-approved plans under IRC section 403(b) as outlined in Revenue Procedure 2021-37. This increases the burden by 150 responses and 1,995 hours due to Agency Discretion. Form 4461-A was revised to conform with procedural changes made in Revenue Procedure 2017-41 to reduce the burden on applicants and the government. This reduces the burden by 240 hours due to Agency Discretion. Combined, this results in a burden increase if 150 responses and 1,755 hours due to Agency Discretion. The burden for Forms 4461, 4461-A, and 4461-B has changed due to better estimates based on the number of providers filing the forms and the per-response burden for filing each form. This decreases the burden by 525 responses and increases the burden by 1,552 hours due to adjustment in Agency Estimates.
Annual Cost to Federal Government:
$83,412
Does this IC contain surveys, censuses, or employ statistical methods?
No
Does this ICR request any personally identifiable information (see
OMB Circular No. A-130
for an explanation of this term)? Please consult with your agency's privacy program when making this determination.
Yes
Does this ICR include a form that requires a Privacy Act Statement (see
5 U.S.C. §552a(e)(3)
)? Please consult with your agency's privacy program when making this determination.
Yes
Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]?
No
Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]?
No
Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)?
No
Is this ICR related to the Pandemic Response?
No
Agency Contact:
Vikki Vrooman 202 317-5884
Common Form ICR:
No
On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).
The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:
(a) It is necessary for the proper performance of agency functions;
(b) It avoids unnecessary duplication;
(c) It reduces burden on small entities;
(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;
(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;
(f) It indicates the retention periods for recordkeeping requirements;
(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control number;
(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.
(i) It uses effective and efficient statistical survey methodology (if applicable); and
(j) It makes appropriate use of information technology.
If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.
Certification Date:
04/08/2022
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