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Internal Revenue Bulletin:  2011-5 

January 31, 2011 

Announcement 2011-8

Correction to Revenue Procedure 2011-8, User Fee Schedule

Table of Contents

Revenue Procedure 2011-8 as published on January 3, 2011 (2011-1 I.R.B. 237) contains an error in the user fee schedule that applies to a nonmass submitter of a master or prototype (M&P) plan. Revenue Procedure 2011-8 provides guidance for complying with the user fee program of the Internal Revenue Service on matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. This announcement corrects sections 2.03, 6.03(1) and 6.03(2) of Rev. Proc. 2011-8.

The words “or nonmass submitter” are added to section 6.03(1). This correction clarifies that the $12,000 user fee for the basic plan document with one adoption agreement applies to both a mass submitter and a nonmass submitter. The word “additional” is added to section 6.03(2) to clarify that the $9,500 fee for an M&P sponsor’s nonmass submission applies to each additional adoption agreement.

Section 6.03(1) and (2) of Rev. Proc 2011-8 now reads as follows:
  (1) Mass submitter or nonmass submitter M & P plan, per basic plan document, new or amended, with one adoption agreement $12,000
  (2) Nonmass submission (new or amended) by M & P sponsor, per additional adoption agreement $9,500
Section 2.03 is amended to read as follows:
  .03 Changed the fees in sections 6.03(2) and 6.04(1)(b) to $9,500, added “additional” to section 6.03(2), and inserted “or nonmass submitter” after “Mass Submitter” in section 6.03(1).

Drafting Information

The principal author of this announcement is Kathleen Herrmann of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding this announcement, please contact the Employee Plans taxpayer assistance answering service at 1-877-829-5500 (a toll-free number) or e-mail Ms. Herrmann at

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