Form 8717 - User Fee For Employee Plan Determination Letter Request Page 2
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1
2Instructions
nondiscrimination in the amount of
contributions or benefits, and you want to
The Omnibus Budget Reconciliation
receive a determination letter that covers
Act of 1990 requires payment of a user
these issues; i.e., your application includes
fee with each application for a
Schedule Q and a demonstration labeled
determination letter. The user fees are
Demo 5 and/or Demo 6.
listed on page 1. For more information,
Check the appropriate box in
see Rev. Proc. 2002-8, 2002-1 I.R.B.,
column B of line 5 if you do not want to
and Rev. Proc. 2000-20, 2000-6 I.R.B.
receive a determination letter that covers
553.
the average benefit test and/or the general
Certification for Exemption from
test (i.e., the plan is not required to use
User Fee (Section 620 of the
these tests or you do not want these issues
Economic Growth and Tax Relief
considered). A general test plan is a plan
Reconciliation Act of 2001):
that is other than a design-based safe
harbor or nondesign-based safe harbor
The exemption from the user
plan.
fee applies to all Eligible Employers
who request a determination letter
Attach a check or money order
within the first five plan years or, if
payable to the United States Treasury for
later, the end of the Remedial
the full amount of the user fee to Form
Amendment Period that begins within
8717, if applicable. If you do not include
the first five plan years with respect to
the full amount, your application will be
a plan. An application from an eligible
returned. Attach Form 8717 to your
employer for a plan that was first
determination letter application.
effective on or after December 9, 1989
If you have multiple plans (e.g., a
will automatically meet this
profit-sharing plan and a money purchase
requirement, provided the application
plan), submit a separate determination
is made by the end of the plan’s GUST
letter application and Form 8717 for each
remedial amendment period. See Rev.
plan.
Proc. 2001-55, 2001-49, I.R.B. and
Rev. Proc. 2000-20, 2000-6 I.R.B. 553
Where To File
as modified by Notice 2001-42, 2001-
Send the determination letter application
30 I.R.B. 70, regarding the GUST
and Form 8717 to:
remedial amendment period.
An eligible employer as defined
Internal Revenue Service
in section 408(p)(2)(C)(i)(I) of the
P .O. Box 192
Internal Revenue Code of 1986 is an
Covington, KY 41012-0192
employer which had no more than 100
employees who received at least
If you are using express mail or a delivery
$5,000 of compensation from the
service, send the application and Form
employer for the preceding year. In
8717 to:
addition, an eligible employer must
Internal Revenue Service
have at least one employee who is not
201 West Rivercenter Blvd.
a highly compensated employee (as
Attn: Extracting Stop 312
defined in section 414(q)) and is
Covington, KY 41011
participating in the plan. The
determination of whether an employer
However, a request for approval of a
is an eligible employer under this
volume submitter specimen plan must be
section shall be made as of the date of
sent to the Volume Submitter Coordinator
the request described above.
at the following address:
Complete the certification only if
Internal Revenue Service
your application meets these
P .O. Box 2508
requirements.
Cincinnati, OH 45201
Attn: VSC Room 5106
Payment of User Fee:
If you do not meet the
If you are using express mail or a delivery
conditions for exemption, a user fee is
service, send the request for approval of
due. Check the appropriate box in
the volume submitter specimen to:
column A of line 5 if your plan uses the
Internal Revenue Service
average benefit test to satisfy
550 Main Street
minimum coverage requirements and/
Cincinnati, OH 45202
or the general test to demonstrate
Attn: VSC Room 5106
27
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Parent category: Financial