Fillable Form 8717 - User Fee For Employee Plan Determination Letter Request (Page 2 of 2) in pdf

Form 8717 (Rev. 2-2013)

Page

What’s New

Where To File (Include Form 8717 and user fee with your request or

application.)

The user fees were updated by Rev. Proc.

2013-8, 2013-1 I.R.B. 237. Form 8717 has

THEN use this address if you send it by:

IF you have this type of

been updated to reflect modifications to the

Express Mail or

request or application . . .

determination letter program which were

US mail

private delivery service

described in Announcement 2011-82,

2011-52 I.R.B. 1052 and set forth in Rev.

Determination letter

Internal Revenue Service

Proc. 2013-6, 2013-1 I.R.B. 198. The

(Form 5307, 5300, 5310, 5310-A,

P.O. Box 12192

201 West Rivercenter Blvd.

determination letter program was modified to

and group trust applications)

Covington, KY 41012-0192

Attn: Extracting Stop 312

eliminate the option of plan sponsors to

Covington, KY 41011

request a determination relating to minimum

participation, coverage, and nondiscrimination

requirements of the Code, effective for

Payment of User Fee

(2) the plan was first in effect no earlier than

applications filed on or after February 1, 2012

January 1 of the tenth calendar year

If you do not meet the conditions for

in the case of plans under a 5-year remedial

immediately before the year in which the

exemption discussed above, a user fee is due.

amendment cycle (other than terminating

submission period for the plan's current

plans) and May 1, 2012, in the case of

Check the appropriate box in Column B of

remedial amendment cycle begins. (If the plan

terminating plans and plans under a 6-year

line 5 and attach to the left side of the form a

was first in effect before this date, but the

remedial amendment cycle. Column A (with

check or money order payable to the “United

application is still filed within a remedial

Demo 5 and/or Demo 6) of the Fee Schedule

States Treasury” for the full amount of the

amendment period that began within the first

has been deleted from Form 8717. The

user fee to Form 8717, if applicable. If you do

5 plan years and you are an eligible employer,

determination letter program was also

not include the full amount, your application

complete only the Certification and attach an

modified to limit the ability to file a Form 5307,

may be returned. Attach Form 8717 to your

explanation of how your application qualifies

Application for Determination of Adopters of

determination letter application.

for exemption under section 7528(b)(2)(B).)

Modified Volume Submitter (VS) Plans, to

If you have multiple plans, submit a

Example. An employer maintains an

adopters of certain Volume Submitter plans

separate determination letter application and

individually designed plan first effective on

who modify the terms of an approved

Form 8717 for each plan.

July 1, 2001. Assume that the plan's 5 year

specimen plan, effective for applications filed

remedial amendment cycle is Cycle A.

on or after May 1, 2012.

Therefore, the submission period for the

Paperwork Reduction Act Notice. We ask

Form 8717 has been renamed, User Fee for

plan's current cycle ends on January 31,

for the information on this form to carry out

Employee Plan Determination Letter Request.

2012. Assume that the employer files a

the Internal Revenue laws of the United

Information previously on Form 8717 relating

determination letter application for the plan on

States. If you want to have your plan

to opinion or advisory letter requests for

January 31, 2012. If the employer is an

approved by the IRS, you are required to give

Volume Submitter and Master or Prototype

eligible employer, the application is exempt

us the information. We need it to determine

plans has been deleted. This information may

from the user fee requirement because the

whether you meet the legal requirements for

now be found on new Form 8717-A, User Fee

application is filed by the last day of the

plan approval. Section 7528 authorizes us to

for Employee Plan Opinion or Advisory Letter

submission period for the plan's current

charge a user fee.

Request.

remedial amendment cycle and the date the

You are not required to provide the

plan was first in effect (July 1, 2001) is not

Note. Please do not use any of the form that

information requested on a form subject to

before January 1, 2001 (i.e., January 1 of the

is grayed out. Those portions of the form are

the Paperwork Reduction Act unless the form

tenth calendar year immediately before 2011,

no longer functional on this form.

displays a valid OMB control number. Books

the year in which the submission period for

Instructions

or records relating to a form or its instructions

the plan's current remedial amendment cycle

must be retained as long as their contents

begins).

(Section references are to the Internal

may become material in the administration of

Revenue Code unless otherwise noted.)

A determination letter application that is

any Internal Revenue law. Generally, tax

filed by an eligible employer for a defined

Generally, a user fee is required with each

returns and return information are

benefit plan eligible for the 6-year remedial

application for a determination letter. The

confidential, as required by section 6103.

amendment cycle ending on April 30, 2012,

user fees are shown on page 1. For more

The time needed to complete and file this

also meets the requirements for exemption if:

information, see Rev. Proc. 2013-6, 2013-1

form will vary depending on individual

I.R.B. 198.

circumstances. The estimated average time is:

(1) the application is filed before May 1, 2012,

and

Effective Date

Recordkeeping

8 hr., 07 min.

(2) the plan was first in effect no earlier than

Learning about the law

The user fee schedule in Form 8717 is

January 3, 1996.

or the form .

. 35 min.

effective for determination letter applications

postmarked after January 31, 2011. Use of

See Notice 2002-1, 2002-1 C.B. 283 as

Preparing, copying, assembling,

this revision of Form 8717 is mandatory

amplified by Notice 2003-49, 2003-2 C.B. 294

and sending the form to the IRS

. 45 min.

beginning August 1, 2013.

and Notice 2011-86, 2011-45 I.R.B. 698.

If you have comments about the accuracy

An eligible employer as defined in section

Exemption from User Fee

of this time estimate or suggestions for

408(p)(2)(C)(i)(l) is an employer which had no

making this form simpler, we would be happy

The exemption from the user fee applies to

more than 100 employees who received at

to hear from you. You can write to the Internal

all eligible employers (defined below) who

least $5,000 of compensation from the

Revenue Service, Tax Products Coordinating

request a determination letter within the first 5

employer for the preceding year. In addition,

Committee, SE:W:CAR:MP:T:M:S, 1111

plan years or, if later, the end of any remedial

an eligible employer must have at least one

Constitution Ave. NW, IR-6526, Washington,

amendment period with respect to the plan

employee who is not a highly compensated

DC 20224. Do not send this form to this

that begins within the first 5 plan years.

employee (as defined in section 414(q)) and is

address. Instead, see Where To File above.

participating in the plan.

A determination letter application that is

filed by an eligible employer meets the

The determination of whether an employer

requirements for exemption if:

is an eligible employer is made as of the date

of the request described above. If your

(1) the application is filed no later than the last

application meets these requirements,

day of the submission period for the plan's

complete only the Certification. Do not

current remedial amendment cycle under Rev.

complete any part of line 5.

Proc. 2007-44, and

Form 8717 - User Fee For Employee Plan Determination Letter Request Page 2

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