SECTION 18. VS MASS

SUBMITTERS

.01 Advisory Letters Issued to VS Mass Submitters - The IRS will, upon request by a VS mass submitter issue an advisory letter as to the acceptability of the form of the VS mass submitter’s specimen plan under § 401(a), 403(a), or 4975(e)(7). See section 20 for the address to file the application. The provisions of

section 17.05 on the timing of the issuance of advisory letters and an interim notification by the IRS also apply under this section.

.02 As noted in section 17.02, a VS mass submitter’s application must be submitted on the current version of Form 4461 or Form 4461–A and include a completed Attachment I for a defined contribution plan or Attachment I–A for a defined benefit plan. Form(s) 4461–B are completed for the requisite number of unaffiliated VS practitioners (as described in section 13.06) and submitted along with the mass submitter’s application and must be signed by both the mass submitter and the unaffiliated VS practitioner. Additionally, the VS request must be accompanied by the required user fee submitted with Form 8717–A and a signed certification that all necessary amendments required by the IRS to retain the qualified status of the VS practitioner’s specimen plan have been made and communicated to all adopting employers. These forms may be downloaded from the Internet at the following address: http://www.irs. gov/Retirement-Plans/Preapproved-Plan- Submission-Procedures . All information on the first page of the application must be typed. The request must be sent to the address in section 20.