Certain user fees for employee plan determination letters increase for 2014

The IRS has updated its user fee schedule, generally effective February 1, 2014, for requests for various types of employee plan letter rulings and determination letters, and other matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division.

User fee changes

A number of the employee plan user fees for opinion letters on master and prototype plans and for advisory letters on volume submitter plans have been increased from last year’s fees. Also, the user fee relating to the filing of Form 5307 (Application for Determination for Adopters of Modified Volume Submitter Plans) has risen. The IRS notes that Form 8717 (User Fee for Employee Plan Determination Letter Request) and Form 8717-A (User Fee for Employee Plan Opinion or Advisory Letter Request) have not yet been updated for these user fee changes. Until the forms are updated, the most recent versions of the forms should be filed with the user fees provided in this revenue procedure, the IRS advises. The IRS has eliminated the user fees for accounting method and accounting period changes.

Other changes

In addition to minor revisions, the IRS has made several other changes to the fee schedule. Modifications have been made to several parts of the revenue procedure relating to 403(b) plans, including the additions of definitions for 403(b) pre-approved plans, of opinion letters on 403(b) prototype plans and advisory letters on 403(b) volume submitter plans to the fee schedule, of an address to send requests for opinion and advisory letters for 403(b) pre-approved plans, and of Rev. Proc. 2013-22 which contains procedures for issuing opinion and advisory letters for 403(b) pre-approved plans, to Appendix B. Sections following the 403(b) plan additions were renumbered. An addition was made to the procedures relating to the payment of fees to reflect that user fees for Employee Plan Determination applications may be paid utilizing www.pay.gov.

Source: IRS Rev. Proc. 2014-8.

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