Form 8837 PDF Details

The intricacies of navigating the landscape of IRS documentation can often seem daunting, but understanding forms like the 8837 can demystify some of the processes involved in maintaining compliant retirement plans. Issued by the Department of the Treasury in February 2000, Form 8837 serves an essential function in the administrative lifecycle of retirement plans, specifically concerning the adoption of model plan amendments. Plan sponsors, particularly those overseeing "master or prototype" (M&P) plans, volume submitter specimen plans, and M&P mass submitter plans, find this form critical for transmitting documents related to these amendments as instructed by various revenue procedures. This form entails not just a notification process but a declaration of adherence to specified IRS guidelines without expecting a direct response from the IRS. It outlines the procedure for plan sponsors to notify the IRS about their adoption of model amendments, reflecting changes made to the plan documents. The adherence to these procedures ensures that the plans continue to operate within the laws, hence maintaining their tax-qualified status. Furthermore, the form delineates specific filing requirements, including the necessary attachments such as the most recent opinion or advisory letters, and underlines the absence of user fees, making clear its utility and requirements without imposing financial burdens on filers. Addressed to the IRS in Cincinnati, Ohio, the form and its accompanying documents must be submitted in a timely manner, determined by the stipulated deadlines in the relevant revenue procedures. Through these mechanisms, Form 8837 facilitates a structured method for sponsors to maintain the legal compliance of their retirement plans, ultimately benefiting the myriad stakeholders involved in these plans.

QuestionAnswer
Form NameForm 8837
Form Length2 pages
Fillable?No
Fillable fields0
Avg. time to fill out30 sec
Other namesOMB, 14966J, VSC, Recordkeeping

Form Preview Example

Form 8 8 3 7

(February 2000)

Department of the Treasury Internal Revenue Service

Notice of

Adoption of Revenue Procedure M odel Amendments

▶See Instructions on back of form.

OMB No. 1545-1497

1a Name and address of plan sponsor

1b Employer identification number

2Enter the number of the revenue procedure(s) containing the model amendment(s):

Revenue Procedure

 

–

 

Revenue Procedure

 

–

Revenue Procedure

 

–

 

Revenue Procedure

 

–

3Form of plan (CHECK ONE)

Master or Prototype

Volume Submitter Specimen

4List the serial number of the most recent letter issued to each plan (see instructions):

5Have you attached a copy of the changed plan document or, if you prefer, just the changed pages? (see instructions)

Yes

No

(If you checked “No,” you have failed to comply with the revenue procedure(s).)

6 If you checked “Master or Prototype,” are you a mass submitter?

Yes

No

7If you checked “Master or Prototype,” have you attached a copy of the most recent opinion letter(s) issued? (see instructions)

Yes

No

(If you checked “No,” you have failed to comply with the revenue procedure(s).)

8 If you checked “Master or Prototype,” will all adopting employers be notified of the changes to their plans?

Yes

No

(If you checked “No,” you have failed to comply with the revenue procedure(s).)

9If you checked “Master or Prototype” and you are a “Mass Submitter,” will all identical adopters of the plan(s) adopt the amendment?

Yes

No

(If you checked “No,” you have failed to comply with the revenue procedure(s).)

Under penalties of perjury, I declare that I have examined this form, including accompanying documents, and that, to the best of my knowledge and belief, the facts presented are true, correct, and complete.

 

(

)

 

 

 

Print name

 

Telephone

Signature

Date

For Paperwork Reduction Act Notice, see back of form.

Cat. No. 14966J

Form 8837 (2-2000)

Form 8837 (2-2000)

Page 2

General Instructions

Purpose of Form

Form 8837 is used to transmit documents relating to the adoption of model plan amendment(s) under one or more revenue procedures. Filers of this form will not receive a response from the Internal Revenue Service.

Who Must File

Sponsors of “ master or prototype” plans (M&P plans), M&P mass submitter plans, and volume submitter specimen plans adopting model plan amendments pursuant to a revenue procedure must file Form 8837, including supporting documents. To determine your eligibility to file this form, refer to the revenue procedure(s) containing and explaining the adoption of the model amendment(s) you desire to use.

Sponsors of M&P plans should file one form for all plans which share a common basic plan document. A volume submitter should file a form for each specimen plan. However, identical adopters of a mass submitter plan do not file this form.

For purposes of filing Form 8837, a sponsor is any person that has received an opinion letter (issued for M&P plans, including mass submitter plans) or an advisory letter (issued for volume submitter specimen plans) and has adopted a model amendment pursuant to a revenue procedure which requires the filing of Form 8837.

Where To File

Send Form 8837 and attachments to:

Internal Revenue Service

P.O. Box 2508

Cincinnati, OH 45201

Attn: VSC Coordinator

Room 4106

When To File

File Form 8837 and all supporting documents according to the due date specified in the revenue procedure(s) with which you wish to comply.

Who Must Sign

This form must be signed by a partner or officer of the sponsor who is authorized to sign, or other person authorized by a power of attorney. The power of attorney should be filed with the form.

Specific Instructions

User Fee

User fees are not required.

Line 4

The letter serial number is located at the top of the opinion or advisory letter. In the case of M&P plans, if several plans use the identical basic plan document, the serial number for the most recent letter for each plan should be listed. (Each basic plan document together with an adoption agreement is a separate plan.)

Line 5

If changes have been made only to the basic plan document which has several adoption agreements under it, submit only the changed basic plan document. If you prefer, you may submit just the changed pages.

Sponsors of volume submitter plans do not complete lines 6, 7, 8, and 9.

Line 7

Attach a copy of the most recent opinion letter for each plan. (Each basic plan document together with an adoption agreement is a separate plan.)

Paperwork Reduction Act Notice

We ask for the information on this form to carry out the Internal Revenue laws of the United States. You are required to give us the information. We need it to determine whether the plan is operating according to the law.

You are not required to provide the

information requested on a form that is subject to the Paperwork Reduction Act unless the form displays a valid OMB control number. Books or records relating to a form or its instructions must be retained as long as their contents may become material in the administration of ERISA or the Internal Revenue Code.

The time needed to complete this form will vary depending on individual circumstances. The estimated average time is:

Recordkeeping

2 hr., 11 min.

Preparing and sending

 

the form to the IRS

28 min.

If you have comments concerning the accuracy of these time estimates or suggestions for making this form simpler, we would be happy to hear from you. You may write to the Tax Forms Committee, Western Area Distribution Center, Rancho Cordova, CA

95743-0001. Do not send this form to this address. Instead, see Where To File above.

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