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 2022-04 Other Current Products Related About Form 4461, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans About Form 4461-A, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Benefit Plan About Form 4461-B, Application for Approval of Standardized or Nonstandardized Pre-Approved Plans About Form 4461-C, Application for Approval of Standardized or Nonstandardized 403(b) Pre-Approved Plans