User fees for employee plan determination letters stable in 2013

The IRS has updated its user fee schedule, generally effective February 1, 2013, 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. The employee plan user fees for determination letters are generally the same as last year’s fees.

In general, user fees apply to all requests for letter rulings, opinion letters, determination letters, and advisory letters submitted by or on behalf of taxpayers, sponsoring organizations or other entities.

In addition to minor revisions, the IRS has made several changes to the fee schedule. Modifications have been made to allow for the issuance of updated letters to pre-approved plans that have name or address changes. Volume submitter plan practitioners may now submit up to ten trust documents with the basic plan document. However, there will be an additional fee of $1,000 for each trust submitted beyond the allowed ten trust documents. A couple of subsections were deleted concerning applications that were filed in 2012. In the payment of fee section, a cross-reference has been added for a new transmittal form—Form 8717-A (User Fee for Employee Plan Opinion or Advisory Letter Request).
IRS Rev. Proc. 2013-8

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For more information on this and related topics, consult the CCH Pension Plan Guide, CCH Employee Benefits Management, and Spencer’s Benefits Reports.

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