Revenue Procedure 2015-36 Master and Prototype and Volume Submitter Plans (previously Rev. Proc. 2011-49 & 2005-16)

Forms and Documents

Document Name	Status
RP 2015-36.pdf Supplementary Document	2015-10-22
Supporting Statement 2015-36.doc Supporting Statement A	2015-10-22
RP 2011-49.pdf Supplementary Document	2011-10-17

IC Document Collections

IC ID	Document Title	Status
43885	Revenue Procedure 2015-36 (Master and Prototype and Volume Submitter Plans) (previously Rev. Proc. 2011-49 & 2005-16)	Modified

ICR Details

OMB Control No: 1545-1674	ICR Reference No: 201510-1545-013
Status: Historical Active	Previous ICR Reference No: 201504-1545-011
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Revenue Procedure 2015-36 Master and Prototype and Volume Submitter Plans (previously Rev. Proc. 2011-49 & 2005-16)
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 02/17/2016
	Date Received in OIRA: 11/30/2015
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	02/28/2019	36 Months From Approved	02/29/2016
Responses	340,765	0	340,765
Time Burden (Hours)	988,290	0	988,290
Cost Burden (Dollars)	0	0	0

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Abstract: This revenue procedure modifies Rev. Proc. 2011-49, 2011-44 I.R.B. 608. Rev. Proc. 2011-49 sets forth the procedures for issuing opinion and advisory letters regarding the acceptability under §§ 401 and 403(b) of the form of pre-approved plans (that it, master and prototype (M&P) and volume submitter (VS) plans. Rev. Proc. 2011-49 provided that the procedures for applying for opinion and advisory letters will be updated from time to time. This revenue procedure expands the scope of the pre-approved program to include defined benefit plans containing cash balance features and defined contribution plans containing employee stock ownership plan (ESOP) features. Plans with these types of features have been previously excluded from the pre-approved program. This revenue procedure also reflects changes that were made to the determination letter program to eliminate features that were of limited usefulness to sponsors and to improve program efficiency by reducing the time it takes to process determination letter requests.

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Authorizing Statute(s): US Code: 26 USC 403(b) Name of Law: Tax Sheltered Annuity Plans
   US Code: 26 USC 401 Name of Law: Qualified pension, profit-sharing, and stock bonus plans.
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	80 FR 55176	09/14/2015
30-day Notice:	Federal Register Citation:	Citation Date:
	80 FR 74219	11/27/2015
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Revenue Procedure 2015-36 (Master and Prototype and Volume Submitter Plans) (previously Rev. Proc. 2011-49 & 2005-16)

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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	340,765	340,765	0	0	0	0
Annual Time Burden (Hours)	988,290	988,290	0	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

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? Uncollected

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Common Form ICR:  No

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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: 11/30/2015

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