IRS revises user fee program for employee plan rulings and letters

The IRS has updated its user fee schedule, generally effective February 1, 2016, for requests for various types of employee plan letter rulings, determination letters, and other matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. The guidance is a general update of the IRS user fee program. In addition to minor revisions, changes include, among other things:

• Updated categories and amounts for various employee plan user fees.
• Modified section 5 to include the following definitions, which relate to VCP submissions—403(b) Plan, Group Submission, Nonamender Failure, Orphan Plan, Plan Loan Failure, Qualified Plan and VCP Submission. Also, Rev. Proc. 2015-9 has been deleted to reflect that its information is now in Rev. Proc. 2015-5.
• Added new section 6.08 “User Fees for Voluntary Correction Program (VCP) submissions under the Employee Plans Compliance Resolution System.”
• Added references to Code Sec. 403(b) pre-approved plans under Rev. Proc. 2013-22 to section 7.02(3).
• Added new section 7.03 “Matters handled by EP Voluntary Compliance” to provide information concerning the filing of VCP submissions.
• Modified section 9.02(1) to reflect that Forms 8717, User Fee for Employee Plan Determination Letter Request, and 8717-A, User Fee for Employee Plan Opinion or Advisory Letter Request, are currently being revised and that taxpayers should use existing forms but refer to the applicable user fees in section 6.
• Added section 9.02(2) to reflect the forms required to be included with a VCP submission and that Form 8951, Compliance Fee for Application for Voluntary Correction Program, is being revised.
• Revised Appendix B to include Rev. Proc. 2013-12, as modified, which contains the most recent restatement of the Employee Plans Compliance Resolution System.

These procedures are generally effective February 1, 2016.

Source: Rev. Proc. 2016-8.

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