Requesting a determination letter usually requires payment of a User Fee.

However, the employer may be eligible for an exemption if certain criteria, provided under the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), are met. (See Form 8717 - User Fee for Employee Plan Determination Letter Request, Notice 2002-1 and Revenue Procedure 2010-8 for additional guidance.)

The User Fee Chart should help you determine whether or not you must pay the user fee.