Generally, a user fee is required with each application for an opinion or advisory letter. Current Revision Form 8717-A (PDF) Recent Developments None at this time. Other Items You May Find Useful All Form 8717-A Revisions Revenue Procedure 2018-04 Other Current Products Related Items About Form 4461, Application for Approval of Master or Prototype or Volume Submitter Defined Contribution Plans About Form 4461-A, Application for Approval of Master or Prototype or Volume Submitter Defined Benefit Plan About Form 4461-B, Application for Approval of Master or Prototype or Volume Submitter Plans
