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Changes in User Fees for Form 8717 and Form 8717-A -- 29-JAN-2016

Form 8717

Revenue Procedure 2016-8 made some changes to the Fee Schedule shown on line 5 of Form 8717.  Do not use the amounts and number of forms submitted shown on line 5 of Form 8717 (Rev. August 2014) to determine the appropriate user fee.  Instead, use the following Fee Schedule  to determine the user fee for Employee Plan Determination Letter Requests mailed to the IRS on or after February 1, 2016.

New User Fees
Form Submitted Fee Schedule
5a Form 5300 $2,500

 b Form 5307

$   800
 c Form 5310 $2,300
 e Multiple employee plans (Form 5300) Regardless of number of forms submitted $4,000
 f Multiple employer plans (Form 5310) Regardless of number of forms submitted $4,000
 i Form 5316 (group trusts) $1,000

Continue to use the existing Form 8717 and attach a check with the applicable user fee determined using the above table.

Form 8717-A

Revenue Procedure 2016-8 changed the Fee Schedule shown on lines 5a and 5b of Form 8717-A.  Do not use the applications and fee schedule shown on lines 5a and 5b of Form 8717-A (Rev. August 2014) to determine the appropriate user fee.  Instead, use the following updated schedule to determine the user fee for Employee Plan Opinion or Advisory Letter Requests mailed to the IRS on or after February 1, 2016.

New Applications
Application Fee Schedule
5a Volume Submitter  

(1a) through (2a) Volume submitter specimen plan (mass and nonmass submitter) including one adoption agreement

$28,000

(2b) Each additional adoption agreement

$28,000

(3) Specimen plan identical to mass submitter specimen plan

$     300

(4) Assumption of sponsorship of an approved specimen plan – per basic
document

$    300

(5) Change in name and/or address of practitioner of an approved specimen plan - basic plan document

$      0

(6) Mass submitter/nonmass submitter practitioner  - per trust document in excess
of 10

$   600
5b  Master & Prototype (M&P):  

(1a) Mass Submitter – per basic plan document with one adoption agreement

$16,000

(1b) Mass Submitter – per each additional adoption agreement

$11,000

(2) Sponsor’s identical adoption of mass submitter basic plan document – per
adoption agreement

$     300

(3) Sponsor’s minor modifications of mass submitter basic plan document – per
adoption agreement

$    700

(4a) Nonmass submitter – per basic plan document with one adoption agreement

$16,000

(4b) Nonmass submitter – per each additional adoption agreement

$11,000

(5) Opinion letter for additional optional provisions – per mass submitter basic plan
document

$  1,000

(6) Assumption of sponsorship of an approved M&P plan – per basic plan
document

$     300

(7) Change in name and/or address of sponsor of an approved M&P plan – per
basic plan document

$         0

(8) Mass submitter/nonmass submitter sponsor – per trust document in excess of 10

$    600

Continue to use the existing Form 8717-A and attach a check with the applicable user fee determined using the above table.

Page Last Reviewed or Updated: 01-Feb-2016