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Employee Plans Determination Letter Program Reminders

We’ve made several changes to the Employee Plans Determination Letter Program, including changes to:

  • Form 2848
  • Determination letter application user fees
  • Acceptance of demonstrations

Form 2848

We revised Form 2848, Power of Attorney and Declaration of Representative (instructions). Please review the chart that explains the revisions, especially to lines 1, 2 and 4 that affect determination letter applications.

Determination letter application user fees

Please pay the correct user fee amount for your determination letter application using these current rates (effective February 1, 2011).

Form User Fee
Form 5300, Application for Determination for Employee Benefit Plan (instructions) $2,500 – no demonstration
Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans (instructions)   $300 – no demonstration
Form 5310, Application for Determination for Terminating Plan (instructions) $2,000 – no demonstration

Revenue Procedure 2013-8 Section 6 (Fee Schedule) lists all current Employee Plans user fees.

User fee exemption – if your plan qualifies, you may not have to pay the user fee for your plan’s determination letter application.

Acceptance of demonstrations

We eliminated the option to request a determination on coverage and nondiscrimination demonstrations (Revenue Procedure 2013-6) beginning:

  • February 1, 2012, for plans with a 5-year remedial amendment cycle (other than terminating plans), and
  • May 1, 2012, for:
    • terminating plans, and
    • plans with a 6-year remedial amendment cycle.

Previously, you could’ve submitted Schedule Q (Form 5300), Elective Determination Requests, with your determination letter application and included data demonstrating compliance with coverage or nondiscrimination requirements.

Additional resources

Page Last Reviewed or Updated: 30-Sep-2014