Form attachment i 2026

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The document is an attachment for Form 4461, which outlines the application process for the approval of Master, Prototype, or Volume Submitter Defined Contribution Plans. It includes detailed provisions that need to be addressed regarding definitions, participation standards, employer and employee contributions, forfeiture provisions, distribution provisions, vesting requirements, top-heavy rules, death benefits, investment provisions, amendment and termination processes, and miscellaneous plan provisions. The document requires specific article or section references from the plan or trust to ensure compliance with IRS regulations.

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Click ‘Get Form’ to open it in the editor.
Begin by reviewing items 10 through 13, which require you to indicate the article or section and page number of your plan where specific provisions are defined. Ensure all questions are answered; if not applicable, check the 'N/A' column.
For each provision listed under item 10, such as definitions for 'Year of Service' and 'Break in Service', locate the relevant sections in your plan document and input the corresponding article or section numbers along with page numbers.
Continue filling out subsequent sections regarding employer contributions, employee contributions, forfeiture provisions, and distribution provisions by following the same process—referencing your plan document for accurate information.
Once all fields are completed, review your entries for accuracy before saving or submitting the form.

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