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Include Correct User Fee for Determination, Opinion or Advisory Letter Requests

User fees for certain opinion and advisory letters relating to preapproved plans and for determination letters issued to adopters of preapproved plans have changed effective February 1, 2014 (Revenue Procedure 2014-8).

The user fee forms have not yet been updated to reflect the new user fees. Until they are updated, please submit the existing forms with the new user fee:

  • Form 8717 (Rev. 2-2013), User Fee for Employee Plan Determination Letter Request – new fee in Rev. Proc. 2014-8 applies for submitting a request for a determination letter on Form 5307

  • Form 8717-A (Rev. 2-2013), User Fee for Employee Plan Opinion or Advisory Letter Request – various new fees in Rev. Proc. 2014-8 apply for requests for  opinion or advisory letters for  pre-approved plans

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Page Last Reviewed or Updated: 14-Jan-2014