The master and prototype revenue
procedure sets forth the procedures for sponsors of master and
prototype pension, profit- sharing and annunity plans to request an
opinion letter from the Internal Revenue Service that the form of a
master or prototype plan meets the requirements of section 401(a)
of the Internal Revenue Code. The information requested in sections
5.14, 9.11, 12.02, 12.03, 15.02, 17.02, 18.06, 19.09 of the master
and proto- type revenue procedure is in addition to the information
required to be submitted with Forms 4461
................................
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:
(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;
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.