Form 8717 User Fee for Employee Plan Determination Letter Request

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I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8717, PAGE 1 of 2
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216 mm (81⁄2 ")  279 mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

8717

Form

(Rev. June 2006)
Department of the Treasury
Internal Revenue Service

1

Action

Revised proofs
requested

For
IRS
Use
Only

Attach to determination letter application.

OMB No. 1545–1772

Amount paid

Name of plan sponsor (employer if single-employer plan)

2 Sponsor’s employer identification number

4

Signature

O.K. to print

User Fee for Employee Plan Determination,
Opinion, and Advisory Letter Request
䊳

Date

3

Plan number

Plan name

Caution. If you qualify for the exemption from user fees for small business employers, complete only the certification below (see
the instructions on page 2 for details). For all other applications, leave the certification blank and check the appropriate box in
column A or B of line 5.

Certification
I certify that the application for a determination letter on the qualified status of the plan listed above meets the conditions for
exemption from user fees described in section 620 of the Economic Growth and Tax Relief Reconciliation Act of 2001.
Sign Here

䊳

Date

䊳

Type or print name and title 䊳

Fee Schedule
A
B
with Demo 5
no Demo 5 and
and/or Demo 6:
no Demo 6

Form Submitted

Attach Check or Money Order Here

5a
b
c
d
e

Form 5300:
Form 5307:
Form 5310:
Form 6406:
Multiple employer plans (Form 5300):

$ 1,000
$
300
$ 1,000
$
300

$ 1,800
$ 1,000
$ 1,800
Not applicable

2 to 10 Forms 5300 submitted
11 to 99 Forms 5300 submitted
100 to 499 Forms 5300 submitted
Over 499 Forms 5300 submitted

(1)
(2)
(3)
(4)

$
$
$
$

2,300
2,300
15,000
15,000

(1)
(2)
(3)
(4)

$
$
$
$

1,500
1,500
10,000
10,000

f Multiple employer plans (Form 5310):
(1) 2 to 10 employers maintaining the plan
(2) 11 to 99 employers maintaining the plan
(3) 100 to 499 employers maintaining the plan
(4) Over 499 employers maintaining the plan

(1)
(2)
(3)
(4)

$
$
$
$

2,300
2,300
15,000
15,000

(1)
(2)
(3)
(4)

$
$
$
$

1,500
1,500
10,000
10,000

(1)
(2)
(3)
(4)

g Volume submitter:
(1) Specimen plan
(2) Lead specimen plan (see Rev. Proc. 2005-16)
(3) Specimen plan identical to lead specimen plan (see Rev. Proc. 2005-16)
h Master & Prototype (M&P):

i

(1) $ 9,000
(2) $ 9,000
(3) $
200
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

(1) Mass Submitter - per basic plan document with one adoption agreement
(2) Mass Submitter - per each additional adoption agreement
(3) Sponsor’s identical adoption of M&P Mass Submitter basic plan document - per adoption agreement
(4) Sponsor’s minor modification of M&P Mass Submitter basic plan document - per adoption agreement
(5) Nonmass submission by M&P sponsor - per adoption agreement
(6) Advisory letter for additional optional provisions - per Mass Submitter basic plan document
(7) Addition of new adoption agreement for approved plan - per Mass Submitter adoption agreement.
(8) Assumption of sponsorship of an approved M&P plan
(9) Mass Submitter/sponsor - per trust document in excess of 10
Group trust
Cat. No. 64727O

Form

$ 9,000
650
$
200
$
$
650
$ 9,000
650
$
$
650
$
200
$
650
$
750

8717

*64727O06200601*

(Rev. 6-2006)

5
I.R.S. SPECIFICATIONS
TO BE REMOVED BEFORE PRINTING
INSTRUCTIONS TO PRINTERS
FORM 8717, PAGE 2 of 2
MARGINS: TOP 13 mm (1⁄2 "), CENTER SIDES. PRINTS: HEAD TO HEAD
PAPER: WHITE, WRITING, SUB. 20.
INK: BLACK
FLAT SIZE: 216 mm (81⁄2 ")  279 mm (11")
PERFORATE: NONE
DO NOT PRINT — DO NOT PRINT — DO NOT PRINT — DO NOT PRINT

Form 8717 (Rev. 6-2006)

Instructions
(Section references are to the
Inter nal Revenue Code unless
otherwise noted. )
Generally, a user fee is required with
each application for a determination
letter. The user fees are shown on
page 1. For more information, see
Rev. Proc. 2006-8, 2006-1 I.R.B.
245, and Rev. Proc. 2005-16,
2005-10 I.R.B. 674.

Effective Date
The user fee schedule in Form 8717
is effective for opinion, advisory, and
determination letter applications
postmarked on or after July 1, 2006.

Exemption from User Fee
The exemption from the user fee
applies to all eligible employers
(defined below) who request a
determination letter within the first
five plan years or, if later, the end of
the remedial amendment period that
begins within the first five plan years
with respect to a plan. Under
section 620 of the Economic Growth
and Tax Relief Reconciliation Act of
2001 (EGTRRA), an application for a
defined contribution plan from an
eligible employer for a plan that was
first effective on or after January 2,
1997, will automatically meet this
requirement. An application for a
defined benefit plan from an eligible
employer for a plan that was first
effective on or after January 3, 1996,
will automatically meet this
requirement. See Notice 2002-1,
2002-1 C.B. 283 as amplified by
Notice 2003-49, 2003-2 C.B. 294.
An eligible employer as defined in
section 408(p)(2)(C)(i)(l) is an
employer which had no more than
100 employees who received at
least $5,000 of compensation from
the employer for the preceding year.
In addition, an eligible employer
must have at least one employee
who is not a highly compensated
employee (as defined in section
414(q)) and is participating in the
plan.
The determination of whether an
employer is an eligible employer
under this section is made as of the
date of the request described above.

Page

If your application meets these
requirements, complete only the
Certification. Do not complete any
part of line 5.

Payment of User Fee
If you do not meet the conditions for
exemption discussed above, a user
fee is due.
Check the appropriate box in
column A of line 5 if (a) your plan
uses the average benefit test to
satisfy minimum coverage
requirements and/or the general test
to demonstrate nondiscrimination in
the amount of contributions or
benefits, and (b) you want to receive
a determination letter that covers
these issues (that is, your
application includes Schedule Q
(Form 5300), Elective Determination
Requests and a demonstration
labeled Demo 5 and/or Demo 6).
Check the appropriate box in
column B of line 5 if you do not
want to receive a determination
letter that covers the average benefit
test and/or the general test (that is,
the plan is not required to use these
tests or you do not want these
issues considered). A general test
plan is a plan that is other than a
design-based safe harbor or
nondesign-based safe harbor plan.
Attach a check or money order
payable to the “United States
Treasury” for the full amount of the
user fee to Form 8717, if applicable.
If you do not include the full amount,
your application may be returned.
Attach Form 8717 to your
determination letter application.
If you have multiple plans (for
example, a profit-sharing plan and a
money purchase plan), submit a
separate determination letter
application and Form 8717 for each
plan.

Where To File
● Send the determination letter
application and Form 8717 to:
Internal Revenue Service
P.O. Box 192
Covington, KY 41012-0192

Printed on recycled paper

2

● Send a request for approval of a
volume submitter plan or master and
prototype plan to:
Internal Revenue Service
P.O. Box 2508
Attn: Pre-Approved Plans Coordinator
Room 5106
Cincinnati, OH 45201

Paperwork Reduction Act Notice.
We ask for the information on this
form to carry out the Internal
Revenue laws of the United States.
If you want to have your plan
approved by the IRS, you are
required to give us the information.
We need it to determine whether
you meet the legal requirements for
plan approval.
You are not required to provide
the information requested on a form
that is subject to the Paperwork
Reduction Act unless the form
displays a valid OMB control
number. Books or records relating to
a form or its instructions must be
retained as long as their contents
may become material in the
administration of any Internal
Revenue law. Generally, tax returns
and return information are
confidential, as required by section
6103.
The time needed to complete and
file this form will vary depending on
individual circumstances. The
estimated average time is 4 hours,
21 minutes.
If you have comments concerning
the accuracy of this time estimate or
suggestions for making this form
simpler, we would be happy to hear
from you. You can write to the
Internal Revenue Service, Tax
Products Coordinating Committee,
SE:W:CAR:MP:T:T:SP,
1111 Constitution Ave. NW, IR-6406,
Washington, DC 20224. Do not send
this form to this address. Instead,
see Where To File above.