View Official IRS Instructions
Table of Contents
| General Instructions |
|
| (Section references are to the Internal 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. 2004-8, 2004-1 I.R.B. 240, and Rev. Proc. 2000-20, 2000-1 C.B. 553. |
|
| 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. An application from an eligible employer for a plan that was first effective on or after December 9, 1989, will automatically meet this requirement, provided the application is made by the end of the plan's GUST (i.e., the Small Business Job Protection Act of 1996 and other laws) remedial amendment period. See Rev. Proc. 2001-55, 2001-2 C.B. 552, and Rev. Proc. 2000-20, 2000-1 C.B. 553, as modified by Notice 2001-42, 2001-2 C.B. 70, regarding the GUST remedial amendment period. |
| 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. If your application meets these requirements, complete only the Certification. Do not complete any part of line 5. |
|
| 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 (i.e., 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 (i.e., 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 will be returned. Attach Form 8717 to your determination letter application. |
| If you have multiple plans (e.g., a profit-sharing plan and a money purchase plan), submit a separate determination letter application and Form 8717 for each plan. |
|
| * Send the determination letter application and Form 8717 to: |
| Internal Revenue Service |
| P.O. Box 192 |
| Covington, KY 41012-0192 |
| If you are using a private delivery service, send the application and Form 8717 to: |
| Internal Revenue Service |
| 201 West Rivercenter Blvd. |
| Attn: Extracting Stop 312 |
| Covington, KY 41011 |
| * Send a request for approval of a volume submitter specimen plan to the Volume Submitter Coordinator at: |
| Internal Revenue Service |
| P.O. Box 2508 |
| Attn: VSC Coordinator |
| Room 5106 |
| Cincinnati, OH 45201 |
| If you are using a private delivery service, send the request for approval of the volume submitter specimen plan to: |
| Internal Revenue Service |
| 550 Main Street |
| Attn: VSC Coordinator |
| Room 5106 |
| Cincinnati, OH 45202 |