Revenue Procedure 2011-8 (User Fees)

26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 2011–8
TABLE OF CONTENTS
SECTION 1. PURPOSE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238
SECTION 2. CHANGES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238
SECTION 3. BACKGROUND . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238

.01 Legislation authorizing user fees . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238
.02 Related revenue procedures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238
SECTION 4. SCOPE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238

.01 Requests to which user fees apply . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 238
.02 Requests and other actions that do not require the payment of a user fee . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 239
.03 Exemptions from the user fee requirements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 239
SECTION 5. DEFINITIONS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 239
SECTION 6. FEE SCHEDULE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 240

EMPLOYEE PLANS USER FEES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.01 Letter ruling requests. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.02 Opinion letters on prototype individual retirement accounts and/or annuities, SEPs, SIMPLE IRAs,
SIMPLE IRA Plans, Roth IRAs and dual purpose IRAs. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.03 Opinion letters on master and prototype plans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.04 Advisory letters on volume submitter plans. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.05 Determination letters. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
EXEMPT ORGANIZATIONS USER FEES. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.06 Letter rulings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.07 Determination letters and requests for group exemption letters . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.08 Summary of exempt organization fees. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

240
240
241
241
242
242
243
243
243
244

SECTION 7. MAILING ADDRESS FOR REQUESTING LETTER RULINGS, DETERMINATION LETTERS,
ETC. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246

.01 Matters handled by EP or EO Technical . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246
.02 Matters handled by EP or EO Determinations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246
SECTION 8. REQUESTS INVOLVING MULTIPLE OFFICES, FEE CATEGORIES, ISSUES,
TRANSACTIONS, OR ENTITIES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 246

.01 Requests involving several offices . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.02 Requests involving several fee categories . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.03 Requests involving several issues. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.04 Requests involving several unrelated transactions. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
.05 Requests for separate letter rulings for several entities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

246
247
247
247
247

SECTION 9. PAYMENT OF FEE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247

.01 Method of payment . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247
.02 Transmittal forms. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247
.03 Effect of nonpayment or payment of incorrect amount. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247
SECTION 10. REFUNDS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247

.01 General rule . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 247
.02 Examples . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248
SECTION 11. REQUEST FOR RECONSIDERATION OF USER FEE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248
SECTION 12. EFFECT ON OTHER DOCUMENTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248
SECTION 13. EFFECTIVE DATE . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248

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SECTION 14. PAPERWORK REDUCTION ACT . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 248
APPENDIX . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 249

SECTION 1. PURPOSE
This revenue procedure provides guidance for complying with the user fee
program of the Internal Revenue Service
as it pertains to requests for letter rulings,
determination letters, etc., on matters under the jurisdiction of the Commissioner,
Tax Exempt and Government Entities Division; and requests for administrative
scrutiny determinations under Rev. Proc.
93–41, 1993–2 C.B. 536.
SECTION 2. CHANGES
.01 In general. This revenue procedure
is a general update of Rev. Proc. 2010–8,
2010–1 I.R.B. 234.
.02 Changed “lead” to “mass submitter”
in sections 6.04(2) and 6.04(3).
.03 Changed the fees in sections 6.03(2)
and 6.04(1)(b) to $9,500.
.04 Updated user fee amounts for various employee plan user fees. The following fee changes have been made:
(a) Changed $1,000 to $2,500 in section
6.05(1)(a)
(b) Changed $1,000 to $2,000 in section
6.05(1)(b)
(c) Changed $1,500 to $3,000 in section 6.05(1)(d)(i) and (ii) and $10,000 to
$15,000 in section 6.05(1)(d)(iii) and (iv)
(d) Changed $1,500 to $3,000 in section 6.05(1)(e)(i) and (ii) and $10,000 to
$15,000 in section 6.05(1)(e)(iii) and (iv)
(e) Changed $1,800 to $4,500 in section
6.05(2)(a)
(f) Changed $1,800 to $4,000 in 6.05
(2)(b)
(g) Changed $1,000 to $1,800 in section
6.05(2)(c)
(h) Changed $2,300 to $5,000 in section 6.05(2)(d)(i) and (ii) and $15,000 to
$25,000 in section 6.05(2)(d)(iii) and (iv)
(i) Changed $2,300 to $5,000 in section
6.05(e)(i) and (ii) and $15,000 to $25,000
in section 6.05(e)(iii) and (iv)
(j) Changed $750 to $1,000 in section
6.05(3).
.05 Sections 6.06, 6.08 and 7.02 have
been updated to reflect that requests for
changes in accounting method or period
are now handled by EO Determinations,
and those requests should be sent to the In-

January 3, 2011

ternal Revenue Service Center in Covington, Kentucky.
.06 The references in 6.07 and 6.08
to application fees after Cyber Assistant
availability have been removed because
the Service does not expect Cyber Assistant (a Web-based software program designed to assist organizations in preparing
their application for recognition of exemption under § 501(c)(3) of the Internal Revenue Code (Form 1023)) to become available in 2011.
.07 The law requires the Service to
regularly review and adjust its fees. When
setting fees, the Service is required to look
at the number of cases and the actual time
and costs of processing the cases, plus
other cost accounting data. Because of
systems limitations, certain types of determinations were provided free of charge
that would have otherwise merited a user
fee. These included, for example, certain
determinations under Chapter 42 of the Internal Revenue Code that were previously
private letter rulings under the jurisdiction
of EO Technical. The following types of
requests postmarked after the effective
date of this revenue procedure will now
require a user fee: advance approval of
§ 4942(g)(2) set asides, advance approval
of § 4945 grant making procedures, advance approval of § 4945(f) voter registration activities, § 6033 annual information
return filing requirements, determination
of unusual grants to certain organizations
under §§ 170(b)(1)(A)(vi) and 509(a)(2),
reclassification of foundation status, including § 4942(j)(3) operating foundation
status and § 4940(d) exempt operating
foundation status, supporting organization
type I, II or III (including whether functionally integrated) classifications under
§ 509(a)(3), and § 507 terminations of
private foundations.
.08 Updated section 7.02 to reflect that
requests for determination letters submitted with Form 8940 should be sent to the
Internal Revenue Service’s Covington, KY
P.O. Box.
.09 Section 13 is revised to change the
effective date of this revenue procedure to
February 1, 2011 except for certain Exempt Organization user fees, effective January 3, 2011.

238

.10 Section B of the Appendix is revised to reflect that Rev. Proc 87–50,
1987–2 C.B. 647 and Rev. Proc. 98–59,
1998–2 C.B. 727 are modified by Rev.
Proc. 2010–48, 2010–50 I.R.B. 828.
.11 Section D of the Appendix is revised
to reflect that Rev. Proc 2011–9, the next
Bulletin, sets forth revised procedures with
regard to applications for recognition of
exemption from federal income tax under
§§ 501 and 521.
SECTION 3. BACKGROUND
.01 Legislation authorizing user fees.
Section 7528 was added to the Code by
section 202 of the Temporary Assistance
for Needy Families Block Grant Program,
Pub. L. No. 108–89, and was made permanent by section 8244 of the U.S. Troop
Readiness, Veterans’ Care, Katrina Recovery, and Iraq Accountability Appropriations Act, 2007, Pub. L. No. 110–28. Section 7528 of the Code directs the Secretary of the Treasury or delegate (the “Secretary”) to establish a program requiring
the payment of user fees for requests to the
Service for letter rulings, opinion letters,
determination letters, and similar requests.
The fees charged under the program (1) are
to vary according to categories or subcategories established by the Secretary; (2)
are to be determined after taking into account the average time for, and difficulty
of, complying with requests in each category and subcategory; and (3) are payable
in advance. Section 7528(b)(3) directs the
Secretary to provide for exemptions and
reduced fees under the program as the Secretary determines to be appropriate, but
the average fee applicable to each category
may not be less than the amount specified
in § 7528.
.02 Related revenue procedures. The
various revenue procedures that require
payment of a user fee, or an administrative scrutiny determination user fee are
described in the appendix to this revenue
procedure.
SECTION 4. SCOPE
.01 Requests to which user fees apply.
In general, user fees apply to all requests

2011–1 I.R.B.

for letter rulings, opinion letters, determination letters, and advisory letters submitted by or on behalf of taxpayers, sponsoring organizations or other entities as described in this revenue procedure. Further, administrative scrutiny determination
user fees, described in Rev. Proc. 93–41,
are collected through the user fee program
described in this revenue procedure. Requests to which a user fee or an administrative scrutiny determination user fee is applicable must be accompanied by the appropriate fee as determined from the fee
schedule set forth in section 6 of this revenue procedure. The fee may be refunded
in limited circumstances as set forth in section 10.
.02 Requests and other actions that do
not require the payment of a user fee. Actions which do not require the payment of
a user fee include the following:
(1) Requests for information letters as
defined in Rev. Proc. 2011–4, page 123,
this Bulletin.
(2) Elections pertaining to automatic
extensions of time under § 301.9100–1 of
the Procedure and Administration regulations.
(3) Use of forms which are not to be
filed with the Service. For example, no
user fee is required in connection with
the use of Form 5305, Traditional Individual Retirement Trust Account, or Form

5305–A, Traditional Individual Retirement Custodial Account, in order to adopt
an individual retirement account under
§ 408(a).
(4) In general, plan amendments
whereby sponsors amend their plans by
adopting, word-for-word, the model language contained in a revenue procedure
which states that the amendment should
not be submitted to the Service and that
the Service will not issue new opinion,
advisory, ruling or determination letters
for plans that are amended solely to add
the model language.
(5) Change in accounting period or accounting method permitted by a published
revenue procedure that permits an automatic change without prior approval of the
Commissioner.
(6) Compliance and Correction Fees.
Compliance fees and compliance correction fees under the Employee Plans
Compliance Resolution System are not
described in this procedure because they
are compliance fees or compliance correction fees and not user fees. For further
guidance, please see Rev. Proc. 2008–50,
2008–35 I.R.B. 464.
.03 Exemptions from the user fee requirements. The following exemptions apply to the user fee requirements. These are
the only exemptions that apply:

(1) Departments, agencies, or instrumentalities of the United States that certify that they are seeking a letter ruling,
determination letter, opinion letter or similar letter on behalf of a program or activity
funded by federal appropriations. The fact
that a user fee is not charged has no bearing on whether an applicant is treated as
an agency or instrumentality of the United
States for purposes of any provision of the
Code except for § 7528.
(2) Requests as to whether a worker is
an employee for federal employment taxes
and federal income tax withholding purposes (chapters 21, 22, 23, 23A, and 24
of subtitle C of the Code) submitted on
Form SS–8, Determination of Worker Status for Purposes of Federal Employment
Taxes and Income Tax Withholding, or its
equivalent. Such a request may be submitted in connection with an application for a
determination on the qualification of a plan
when it is necessary to determine whether
an employer-employee relationship exists.
See section 6.13 of Rev. Proc. 2011–6,
page 195, this Bulletin. In that case, although no user fee applies to the request
submitted on Form SS–8, the applicable
user fee must be paid in connection with
the application for determination on the
plan’s qualification.

SECTION 5. DEFINITIONS
The following terms used in this revenue procedure are defined in the pertinent revenue procedures referred to below, which are
described in the appendix:

Administrative scrutiny determination

Rev. Proc. 93–41

Adoption agreement

Rev. Proc. 2005–16

Advisory letter

Rev. Procs. 2005–16, 2011–6

Basic plan document

Rev. Proc. 2005–16

Determination letter

Rev. Proc. 2011–9

Dual-purpose IRA

Rev. Procs. 98–59, 2010–48

Group exemption letter

Rev. Proc. 80–27

Information letter

Rev. Proc. 2011–4

Letter ruling

Rev. Proc. 2011–4

Mass submitter

Rev. Procs. 87–50, 2005–16

Mass submitter plan

Rev. Proc. 2005–16

Master plan

Rev. Proc. 2005–16

Minor modification

Rev. Procs. 87–50, 2005–16

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Opinion letter

Rev. Procs. 2005–16, 2011–4

Prototype plan

Rev. Proc. 2005–16

Roth IRA

Rev. Procs. 98–59, 2010–48

SIMPLE IRA

Rev. Proc. 97–29

SIMPLE IRA Plan

Rev. Proc. 97–29

Plan Sponsor

Rev. Proc. 2005–16

Sponsoring organization

Rev. Procs. 87–50, Rev. Proc. 2005–16

Staggered Remedial Amendment Period

Rev. Proc. 2007–44

Substitute mortality table

Rev. Proc. 2007–37

Volume submitter lead specimen plan

Rev. Proc. 2005–16

Volume submitter plan

Rev. Proc. 2005–16

Volume submitter specimen plan

Rev. Proc. 2005–16

Word-for-word identical adoption

Rev. Procs. 87–50, 2005–16

SECTION 6. FEE SCHEDULE
The amount of the user fee payable with respect to each category or subcategory of submission is as set forth in the following
schedule.
CATEGORY
EMPLOYEE PLANS USER FEES
.01 Letter ruling requests.
(1) Computation of exclusion for annuitant under § 72

$1,000

(2) Change in plan year (Form 5308)

$1,000

(3) Five-Year Automatic Extension of the Amortization Period

$1,000

Note: No user fee is required if the requested change is permitted to be made
pursuant to the procedure for automatic approval set forth in Rev. Proc.
87–27, 1987–1 C.B. 769. In such a case, Form 5308 should not be submitted
to the Service.
(4) Certain waivers of 60-day rollover period
(a) Rollover less than $50,000

$500

(b) Rollover equal to or greater than $50,000 and less than
$100,000

$1,500

(c) Rollover equal to or greater than $100,000

$3,000

(5) Change in funding method

$4,000

(6) Letter ruling under Rev. Proc. 90–49, 1990–2 C.B. 620

$4,000

(7) Change in accounting method

$4,000

(8) Request for administrative exemptions for participant-directed
transactions that are in compliance with the regulations under § 404(c) of
ERISA

$4,000

(9) Letter ruling request on Roth IRA Recharacterization

$4,000

(10) Approval to become a nonbank trustee (see § 1.408–2(e) of the
Income Tax Regulations)

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240

$20,000

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(11) Any letter ruling under § 419 or § 419A

$14,500

(12) Substitute mortality table under Rev. Proc. 2007–37

$14,500

(13) Waiver of minimum funding standard or excise tax of $1,000,000 or
more (§ 412(d), 4971(b) or 4971(f))

$14,500

(14) All other letter rulings, etc., including:

$10,000

(a) Administrative scrutiny determinations with respect to
separate lines of business (for each separate line or lines
of 5 or less)
(b) Individually designed simplified employee pension
(SEP)
(c) Waiver of minimum funding standard or excise tax of
less than $1,000,000 (§ 412(d), 4971(b) or 4971(f))
.02 Opinion letters on prototype individual retirement accounts and/or
annuities, SEPs, SIMPLE IRAs, SIMPLE IRA Plans, Roth IRAs and dual
purpose IRAs.
(1) Prototype IRA, SEP, SIMPLE IRA, SIMPLE IRA Plan, or Roth IRA,
per plan document, new or amended
(2) Sponsoring organization’s word-for-word identical adoption of mass
submitter’s prototype IRA, SEP, SIMPLE IRA, SIMPLE IRA Plan, or
Roth IRA, per plan document or an amendment thereof

$3,000
$200

Note: If a mass submitter submits, in any 12-month period ending January
31, more than 300 applications on behalf of word-for-word adopters of
prototype IRAs or prototype dual purpose IRAs with respect to a particular
plan document, only the first 300 such applications will be subject to the
fee; no fee will apply to those in excess of the first 300 such applications
submitted within the 12-month period.
(3) Sponsoring organization’s minor modification of a mass submitter’s
prototype IRA, SEP, SIMPLE IRA, dual purpose IRA, SIMPLE IRA
Plan, or Roth IRA, per plan document

$750

(4) Opinion letters on dual-purpose, per plan document new or amended

$4,500

(5) Assumption of sponsorship of an approved prototype IRA or SEP,
without any amendment to the plan document by a new entity as
evidenced by a change of an employer identification number

$200

.03 Opinion letters on master and prototype plans.
(1) Mass submitter M & P plan, per basic plan document, new or
amended, with one adoption agreement

$12,000

(2) Nonmass submission (new or amended) by M & P sponsor, per
adoption agreement

$9,500

(3) Mass submitter M & P plan, per each additional adoption agreement

$1,000

(4) Sponsor’s minor modification of M & P mass submitter’s plan
document, per adoption agreement

$1,000

(5) M & P mass submitter’s request for an advisory letter with respect
to the addition of optional provisions following issuance of a favorable
opinion letter (see section 12.03(1)(c) of Rev. Proc. 2005–16), per basic
plan document (regardless of the number of adoption agreements)

$1,000

(6) M & P mass submitter’s addition of new adoption agreements after
the basic plan document and associated adoption agreements have been
approved, per adoption agreement

$1,000

2011–1 I.R.B.

241

January 3, 2011

Note 1: Mass submitters that are sponsors in their own right are liable for
this fee.
Note 2: If a mass submitter submits, in any 12-month period ending January
31, more than 300 applications on behalf of word-for-word adopters with
respect to a particular adoption agreement, only the first 300 such applications
will be subject to the fee; no fee will apply to those in excess of the first 300
such applications submitted within the 12-month period.
(7) Sponsor’s word-for-word identical adoption of M & P mass
submitter’s basic plan document (or an amendment thereof), per adoption
agreement

$300

(8) Assumption of sponsorship of an approved M & P plan, without any
amendment to the plan document, by a new entity, as evidenced by a
change of employer identification number, per basic plan document

$300

(9) Mass submitter or sponsor per trust document in excess of 10

$1,000

.04 Advisory letters on volume submitter plans.
(1) Volume submitter specimen plan (non mass submitter)
(a) with no or one adoption agreement

$12,000

(b) per additional adoption agreement

$9,500

(2) Volume submitter mass submitter specimen plan
(a) with no or one adoption agreement

$12,000

(b) per each additional adoption agreement

$1,000

(3) Volume submitter specimen plan that is word-for-word identical to a
mass submitter specimen plan

$300

(4) Assumption of sponsorship of an approved volume submitter plan,
without any amendment to the plan document, by a new entity, as
evidenced by a change of employer identification number, per basic
plan document

$300

.05 Determination letters
(1) If the plan is intended to satisfy a design-based or nondesign-based
safe harbor, or if the applicant is not electing to receive a determination
with respect to any of the general tests, and the applicant is not electing to
receive a determination with respect to the average benefit test:
(a) Form 5300 (Application for Determination for Employee
Benefit Plan)

$2,500

(b) Form 5310 (Application for Determination for
Terminating Plan)

$2,000

(c) Form 5307 (Application for Determination for Adopters
of Master or Prototype or Volume Submitter Plans)

$300

(d) Multiple employer plans (Form 5300):
(i) 2 to 10 Forms 5300

$3,000

(ii) 11 to 99 Forms 5300

$3,000

(iii) 100 to 499 Forms 5300

$15,000

(iv) Over 499 Forms 5300

$15,000

Note: In the case of a multiple employer plan
that is adopted by other employers after the
initial submission, the fee would be the same as
in paragraph (1) above.

January 3, 2011

242

2011–1 I.R.B.

(e) Multiple employer plans (Form 5310):
(i) 2 to 10 employers

$3,000

(ii) 11 to 99 employers

$3,000

(iii) 100 to 499 employers

$15,000

(iv) Over 499 employers

$15,000

(2) If the applicant is electing to receive a determination with respect to
the average benefit test and/or any of the general tests:
(a) Form 5300 (Application for Determination for Employee
Benefit Plan )

$4,500

(b) Form 5310 (Application for Determination for
Terminating Plan)

$4,000

(c) Form 5307 (Application for Determination for Adopters
of Master or Prototype or Volume Submitter Plans)

$1,800

(d) Multiple employer plans (Form 5300):
(i) 2 to 10 Forms 5300

$5,000

(ii) 11 to 99 Forms 5300

$5,000

(iii) 100 to 499 Forms 5300

$25,000

(iv) Over 499 Forms 5300

$25,000

Note: In the case of a multiple employer plan
that is adopted by other employers after the
initial submission, the fee would be the same as
in paragraph (2) above.
(e) Multiple employer plans (Form 5310):
(i) 2 to 10 employers

$5,000

(ii) 11 to 99 employers

$5,000

(iii) 100 to 499 employers

$25,000

(iv) Over 499 employers

$25,000

(3) Group trusts contemplated by Rev. Rul. 81–100, 1981–1 C.B. 326,
Rev. Rul. 2004–67, 2004–2 C.B. 28 and Rev. Rul. 2011–1, 2011–2
I.R.B. Form 5316 is being developed and will be available soon for group
trust submissions.

$1,000

EXEMPT ORGANIZATIONS USER FEES
.06 Letter rulings.
(1) Request for approval of a qualified subsidiary related to a § 501(c)(25)
organization.
(2) All other letter rulings

$2,250
$10,000

.07 Determination letters and requests for group exemption letters
(1) Application (whether an initial application or an application for
reinstatement) for exemption under § 501 or § 521 from organizations
(other than pension, profit-sharing, and stock bonus plans described
in § 401) that have had annual gross receipts averaging not more than
$10,000 during the preceding four years, or new organizations that
anticipate gross receipts averaging not more than $10,000 during the
first four years.

2011–1 I.R.B.

243

$400

January 3, 2011

Note: Organizations seeking this reduced fee must sign a certification
with their application that the receipts are or will be not more than the
indicated amounts.
(2) Application (whether an initial application or an application for
reinstatement) for exemption from organizations otherwise described
in paragraph (1) of this section 6.07 whose actual or anticipated gross
receipts exceed the $10,000 average annually.

$850

Note: If an organization that is already recognized as exempt under
§ 501(c) seeks reclassification under another subparagraph of § 501(c),
a new user fee will be charged whether or not a new application is
required. An additional fee applies to organizations that seek recognition
of exemption under § 501(c)(4) (unless requested at the time of the
§ 501(c)(3) application) for a period for which they do not qualify for
exemption under § 501(c)(3) because their application was filed late and
they do not qualify for relief under § 301.9100–1.
(3) Group Exemption letters

$3,000

Note: An additional user fee under (1) or (2) above is also required when
a central organization submits an initial application for exemption with
its request for a group exemption letter.
(4) Canadian registered charities

None

In accordance with the income tax treaty between the United States and
Canada, Canadian registered charities are automatically recognized as
exempt under § 501(c)(3) without filing an application for exemption.
For details, see Notice 99–47, 1999–2 C.B. 391. Therefore, no user fee
is required when a Canadian registered charity submits all or part of a
Form 1023 or other written request to be listed in Publication 78, or for a
determination on its private foundation status.
.08 Summary of exempt organization fees
This table summarizes the various types of exempt organization issues, indicates the office of jurisdiction for each type, and lists
the applicable user fee. Reduced user fees may be applicable in certain instances.

ISSUE

TECHNICAL OFFICE

USER FEE

Qualified subsidiaries of § 501(c)(25) organizations

$2,250

Section 514(b)(3) Neighborhood Land Use Rule

None

Section 4943(c)(7) extensions of disposal period

$10,000

Section 6104(d)(4) harassment campaign letter
Rulings

None

January 3, 2011

244

2011–1 I.R.B.

ISSUE

DETERMINATIONS OFFICE

Accounting method changes (Form 3115)

USER FEE
$275

Note: No user fee is charged if the method described
in Rev. Proc. 2002–9, 2002–1 C.B. 327, is used.
Taxpayers complying timely with Rev. Proc.
2002–9 will be deemed to have obtained the consent
of the Commissioner of the Internal Revenue to
change their method of accounting
Accounting period changes (Form 1128)

$350

Note: No user fee is charged if the procedure
described in Rev. Proc. 85–58, 1985–2 C.B. 740, is
used by timely filing the appropriate information
return, or if the procedure described in Rev. Proc.
76–10, 1976–1 C.B. 548, for organizations with
group exemptions is followed.
Application (whether an initial application or
application for reinstatement) for recognition of
exemption

$850

Reduced user fee for organizations described in
section 6.07(1)

$400

Group exemption letters

$3,000

Confirmation of exemption (to replace lost exempt
status letter, and to reflect name and address
changes)

None

Reclassification of private foundation status,
including operating foundation status described in
§ 4942(j)(3) and exempt operating foundation status
described in § 4840(d), or for a determination that a
public charity is described in § 509(a)(3)(i), (ii), or
(iii), including whether or not a Type III supporting
organization is functionally integrated.

$400

Regulations § 301.9100 relief in connection with
applications for recognition of exemption

None

Section 507 terminations – advance ruling under
§ 507(b)(1)(B) and notice under § 507(a)(1) or
507(b)(1)(B)

$400

Section 4942(g)(2) set asides – advance approval

$1000

Section 4945 advance approval of organization’s
grant making procedures

$1000

Section 4945(f) advance approval of voter
registration activities

$1000

Section 6033 annual information return filing
requirements

$400

Unusual grants to certain organizations under
§§ 170(b)(1)(A)(vi) and 509(a)(2)

$400

2011–1 I.R.B.

245

January 3, 2011

SECTION 7. MAILING ADDRESS
FOR REQUESTING LETTER
RULINGS, DETERMINATION
LETTERS, ETC.
.01 Matters handled by EP or EO Technical. Requests should be mailed to the appropriate address set forth in this section
7.01.
(1) Employee plans letter rulings under
Rev. Procs. 79–62, 87–50, 90–49, 94–42,
2000–41, 2004–15, 2004–44, 2007–37, or
2011–4:
Internal Revenue Service
Attention: EP Letter Rulings
P.O. Box 27063
McPherson Station
Washington, D.C. 20038
(2) Employee plan opinion letters under
Rev. Procs. 87–50, 97–29, 98–59 and
2010–48:
Internal Revenue Service
Attention: EP Opinion Letters
P.O. Box 27063
McPherson Station
Washington, D.C. 20038
(3) Employee plans administrative
scrutiny determinations under Rev. Proc.
93–41:
Internal Revenue Service
Attention: Administrative Scrutiny
P.O. Box 27063
McPherson Station
Washington, D.C. 20038
(4) Exempt organizations letter rulings:
Internal Revenue Service
Attention: EO Letter Rulings
P.O. Box 27720
McPherson Station
Washington, D.C. 20038
Note: Hand delivered requests must be
marked RULING REQUEST SUBMISSION. The delivery should be made to the
following address between the hours of
8:30 a.m. and 4:00 p.m.; where a receipt
will be given:

Courier’s Desk
Internal Revenue Service
Attention: SE:T:EP [or SE:T:EO]
1111 Constitution Avenue, N.W. — PE
Washington, D.C. 20224

.02 Matters handled by EP or EO Determinations Office. The following types
of requests and applications are handled by
the EP or EO Determinations Office and
should be sent to the Internal Revenue Service Center in Covington, Kentucky, at the
address shown below: requests for determination letters on the qualified status of
employee plans under §§ 401, 403(a), or
409, and the exempt status of any related
trust under § 501; applications for recognition of tax exemption on Form 1023, Form
1024 and Form 1028; requests for determination letters submitted with Form 8940;
requests for changes in accounting method
or period; and other applications for recognition of qualification or exemption. The
address is:
Internal Revenue Service
P.O. Box 12192
Covington, KY 41012–0192
The following types of requests and applications are handled by the EP Determinations Office and should be sent to the
Internal Revenue Service at the address
shown below: requests for master and prototype opinion letters and for volume submitter advisory letters on the form of preapproved employee plans under § 401 or
403(a) and the exempt status of any related
trust under § 501. The address is:
Internal Revenue Service
P.O. Box 2508
Rm. 5106
Cincinnati, OH 45201
Determinations and requests not subject
to a user fee are handled by the EO Determinations Office and should be sent to
the Internal Revenue Service at the address
shown below:
Internal Revenue Service
P.O. Box 2508
Rm. 4024
Cincinnati, OH 45201
Applications shipped by Express Mail
or a delivery service for all of the above

January 3, 2011

246

except for pre-approved employee plans
should be sent to:
Internal Revenue Service
201 West Rivercenter Blvd.
Attn: Extracting Stop 312
Covington, KY 41011
Applications shipped by Express Mail
or a delivery service for pre-approved employee plans should be sent to:
Internal Revenue Service
550 Main Street
Room 5106
Cincinnati, OH 45202
SECTION 8. REQUESTS
INVOLVING MULTIPLE OFFICES,
FEE CATEGORIES, ISSUES,
TRANSACTIONS, OR ENTITIES
.01 Requests involving several offices.
If a request dealing with only one transaction involves more than one of the offices
within Headquarters (for example, one
issue is under the jurisdiction of the Associate Chief Counsel (Income Tax &
Accounting) and another issue is under
the jurisdiction of the Commissioner, Tax
Exempt and Government Entities Division), only one fee applies, namely the
highest fee that otherwise would apply
to each of the offices involved. See Rev.
Proc. 2011–1, this Bulletin, for the user
fees applicable to issues under the jurisdiction of the Associate Chief Counsel
(Corporate), the Associate Chief Counsel
(Financial Institutions & Products), the
Associate Chief Counsel (Income Tax &
Accounting), the Associate Chief Counsel (Passthroughs & Special Industries),
the Associate Chief Counsel (Procedure
and Administration), the Associate Chief
Counsel (International) or the Division
Counsel/Associate Chief Counsel (Tax
Exempt and Government Entities).
.02 Requests involving several fee categories. If a request dealing with only one
transaction involves more than one fee category, only one fee applies, namely the
highest fee that otherwise would apply to
each of the categories involved.
.03 Requests involving several issues. If
a request dealing with only one transaction
involves several issues, or a request for a
change in accounting method dealing with
only one item or sub-method of accounting
involves several issues, or a request for a

2011–1 I.R.B.

change in accounting period dealing with
only one item involves several issues, the
request is treated as one request. Therefore, only one fee applies, namely the fee
that applies to the particular category or
subcategory involved. The addition of a
new issue relating to the same transaction
will not result in an additional fee, unless
the issue places the transaction in a higher
fee category.
.04 Requests involving several unrelated transactions. If a request involves several unrelated transactions,
or a request for a change in accounting
method involves several unrelated items
or sub-methods of accounting, or a request
for a change in accounting period involves
several unrelated items, each transaction
or item is treated as a separate request.
As a result, a separate fee will apply for
each unrelated transaction or item. An
additional fee will apply if the request is
changed by the addition of an unrelated
transaction or item not contained in the
initial submission.
.05 Requests for separate letter rulings
for several entities. Each entity involved
in a transaction (for example, an exempt
hospital reorganization) that desires a separate letter ruling in its own name must pay
a separate fee regardless of whether the
transaction or transactions may be viewed
as related.
SECTION 9. PAYMENT OF FEE
.01 Method of payment. Each request
to the Service for a letter ruling, determination letter, opinion letter, etc., must be
accompanied by a check or money order,
payable to the United States Treasury, in
the appropriate amount. Taxpayers should
not send cash.
.02 Transmittal forms. Form 8717,
User Fee for Employee Plan Determination, Opinion, and Advisory Letter
Request, and Form 8718, User Fee for Exempt Organization Determination Letter
Request, are intended to be used as attachments to certain determination letter,
opinion letter and advisory letter applications. Space is reserved for the attachment
of the applicable user fee check or money
order. No similar form has been designed
to be used in connection with requests for
letter rulings or administrative scrutiny
determinations.

2011–1 I.R.B.

.03 Effect of nonpayment or payment of
incorrect amount.
It will be the general practice of the
Service that:
(1) The respective offices within the
Service that are responsible for issuing letter rulings, determination letters, etc., will
exercise discretion in deciding whether to
immediately return submissions that are
not accompanied by a properly completed
check or money order or that are accompanied by a check or money order for less
than the correct amount. In those instances where the submission is not immediately returned, the requester will be
contacted and given a reasonable amount
of time to submit the proper fee. If the
proper fee is not received within a reasonable amount of time, the entire submission
will then be returned. However, the respective offices of the Service, in their discretion, may defer substantive consideration of a submission until proper payment
has been received.
(2) An application for a determination
letter will not be returned merely because
Form 8717 or Form 8718 was not attached.
(3) The return of a submission to the
requester may adversely affect substantive
rights if the submission is not perfected
and resubmitted to the Service within 30
days of the date of the cover letter returning the submission. Examples of this are:
(a) where an application for a determination letter is submitted prior to the expiration of the remedial amendment period
under § 401(b) and is returned because no
user fee was attached, the submission will
be timely if it is resubmitted by the expiration of the remedial amendment period
or, if later, within 30 days after the application was returned; and (b) where an application for exemption under § 501(c)(3)
is submitted before expiration of the period provided by § 1.508–1(a)(2) and is returned because no user fee was attached,
the submission will be timely if it is resubmitted before expiration of the period
provided by § 1.508–1(a)(2) or within 30
days, whichever is later.
(4) If a check or money order is for
more than the correct amount, the submission will be accepted and the amount of the
excess payment will be returned to the requester.

247

SECTION 10. REFUNDS
.01 General rule. In general, the fee
will not be refunded unless the Service declines to rule or make a determination on
all issues for which a ruling or determination letter is requested.
.02 Examples.
(1) The following situations are examples in which the fee will not be refunded:
(a) The request for a letter ruling, determination letter, etc., is withdrawn at any
time subsequent to its receipt by the Service, unless the only reason for withdrawal
is that the Service has advised the requester
that a higher user fee than was sent with
the request is applicable and the requester
is unwilling to pay the higher fee. For example, no fee will be refunded where the
taxpayer has been advised that a proposed
adverse ruling is contemplated and subsequently withdraws its submission.
(b) The request is procedurally deficient, although accompanied by the proper
fee or an overpayment, and it is not timely
perfected.
When there is a failure to
timely perfect the request, the case will be
considered closed and the failure to perfect will be treated as a withdrawal for
purposes of this revenue procedure. An
exemption application that is not substantially complete is considered a procedurally deficient request for a letter ruling or
a determination letter on exempt status.
(c) In the case of a request for a letter
ruling, if the case has been closed by the
Service because essential information has
not been submitted timely, the request may
be reopened and treated as a new request,
but the requester must pay another user
fee before the case can be reopened. See,
section 11.04(5) of Rev. Proc. 2011–4,
page 123, this Bulletin.
(d) A letter ruling, determination letter, etc., is revoked in whole or in part at
the initiative of the Service. The fee paid
at the time the original letter ruling, determination letter, etc., was requested will not
be refunded.
(e) The request contains several issues
and the Service rules on some, but not all,
of the issues. The highest fee applicable to
the issues on which the Service rules will
not be refunded.
(f) The requester asserts that a letter
ruling the requester received covering a
single issue is erroneous or not responsive
(other than an issue on which the Service

January 3, 2011

has declined to rule) and requests reconsideration. The Service, upon reconsideration, does not agree that the letter ruling
is erroneous or is not responsive. The fee
accompanying the request for reconsideration will not be refunded.
(g) The situation is the same as described in subparagraph (f) of this section
10.02(1) except that the letter ruling covered several unrelated transactions. The
Service, upon reconsideration, does not
agree with the requester that the letter ruling is erroneous or is not responsive for all
of the transactions, but does agree that it
is erroneous as to one transaction. The fee
accompanying the request for reconsideration will not be refunded except to the extent applicable to the transaction for which
the Service agrees the letter ruling was in
error.
(h) The request is for a supplemental
letter ruling, determination letter, etc., concerning a change in facts (whether significant or not) relating to the transaction on
which the Service ruled.
(i) The request is for reconsideration
of an adverse or partially adverse letter ruling or a final adverse determination letter,
and the taxpayer submits arguments and
authorities not submitted before the original letter ruling or determination letter was
issued.

(2) The following situations are examples in which the user fee will be refunded:
(a) In a situation to which section
10.02(1)(i) of this revenue procedure does
not apply, the taxpayer asserts that a letter ruling the taxpayer received covering
a single issue is erroneous or is not responsive (other than an issue on which
the Service declined to rule) and requests
reconsideration. Upon reconsideration,
the Service agrees that the letter ruling is
erroneous or is not responsive. The fee
accompanying the taxpayer’s request for
reconsideration will be refunded.
(b) In a situation to which section
10.02(1)(i) of this revenue procedure does
not apply, the requester requests a supplemental letter ruling, determination letter,
etc., to correct a mistake that the Service
agrees it made in the original letter ruling,
determination letter, etc., such as a mistake
in the statement of facts or in the citation
of a Code section. Once the Service agrees
that it made a mistake, the fee accompanying the request for the supplemental letter
ruling, determination letter, etc., will be
refunded.
(c) The taxpayer requests and is
granted relief under § 7805(b) in connection with the revocation in whole or
in part, of a previously issued letter rul-

ing, determination letter, etc. The fee
accompanying the request for relief will
be refunded.
(d) In a situation to which section
10.02(1)(e) of this revenue procedure
applies, the requester requests reconsideration of the Service’s decision not to rule
on an issue. Once the Service agrees to
rule on the issue, the fee accompanying
the request for reconsideration will be refunded.
SECTION 11. REQUEST FOR
RECONSIDERATION OF USER FEE
A taxpayer that believes the user fee
charged by the Service for its request for
a letter ruling, determination letter, etc.,
is either not applicable or incorrect and
wishes to receive a refund of all or part of
the amount paid (see section 10 of this revenue procedure) may request reconsideration and, if desired, the opportunity for an
oral discussion by sending a letter to the
Internal Revenue Service at the applicable Post Office Box or other address given
in section 7. Both the incoming envelope and the letter requesting such reconsideration should be prominently marked
“USER FEE RECONSIDERATION REQUEST.” No user fee is required for these
requests. The request should be marked
for the attention of:

If the matter involves primarily:

Mark for the attention of:

Employee plans letter ruling requests and all other employee
plans matters handled by EP Technical

Employee Plans Technical

Exempt organizations letter ruling requests

Exempt Organizations Technical

Employee plans determination letter requests and opinion letter
and advisory letter requests pursuant to Rev. Proc. 2005–16

Manager, EP Determinations Quality Assurance

Exempt organizations determination letter requests

Manager, EO Determinations Quality Assurance

SECTION 12. EFFECT ON OTHER
DOCUMENTS
Rev. Proc. 2010–8 is superseded.
SECTION 13. EFFECTIVE DATE
This revenue procedure is generally effective February 1, 2011. The Exempt Organization User Fees set forth in sections
6.06, 6.07 and 6.08 are effective January 3,
2011.

January 3, 2011

SECTION 14. PAPERWORK
REDUCTION ACT
The collections of information contained in this revenue procedure have
been reviewed and approved by the Office
of Management and Budget in accordance with the Paperwork Reduction Act
(44 U.S.C. 3507) under control number
1545–1520.
An agency may not conduct or sponsor,
and a person is not required to respond
to, a collection of information unless the

248

collection of information displays a valid
OMB control number.
The collections of information in this
revenue procedure are in section 6.07.
This information is required to substantiate
that a taxpayer or an exempt organization
seeking to pay a reduced user fee with
respect to a request for a determination
letter is entitled to pay the reduced fee;
to identify the user fee category and corresponding fee required to be paid with
respect to determination letter requests;
to request reconsideration of the user fee

2011–1 I.R.B.

charged by the Service and, in connection
with such a request, to indicate whether an
oral discussion is desired. This information will be used to enable the Service to
determine whether the taxpayer or exempt
organization is entitled to pay a reduced
user fee, to ascertain whether reconsideration of the user fee is being requested and,
if it is being requested, whether an oral
discussion is requested. The collections
of information are voluntary, to obtain a
benefit. The likely respondents are individuals, businesses or other for-profit
institutions, nonprofit institutions, and
small businesses or organizations.
The estimated total annual reporting
and/or recordkeeping burden is 300 hours.
The estimated annual burden per respondent/recordkeeper varies from one
hour to ten hours, depending on individual
circumstances, with an estimated average
of three hours. The estimated number of
respondents and/or recordkeepers is 90
(requests for reduced fees) and 10 (requests for reconsideration of fee).
The estimated annual frequency of responses is on occasion.
Books or records relating to a collection
of information must be retained as long
as their contents may become material in
the administration of any internal revenue
law. Generally tax returns and tax return
information are confidential, as required
by 26 U.S.C. 6103.
DRAFTING INFORMATION
The principal author of this revenue procedure is Kathleen Herrmann
of the Employee Plans, Tax Exempt
and Government Entities Division. For
further information regarding employee
plans matters in this revenue procedure,
please contact the Employee Plans’
taxpayer assistance telephone service
877–829–5500 (a toll-free number)
between the hours of 8:30 a.m. and
4:30 p.m., Eastern time, Monday
through Friday.
For employee plans
matters, please e-mail Ms. Herrmann
at
[email protected].
For exempt organization matters,
please e-mail Mr. Jacob T. Clauson at
[email protected]. Please put “Question
about Rev. Proc. 2011–8” in the subject
line.

2011–1 I.R.B.

APPENDIX
Following is a list of revenue procedures requiring payment of a user fee or an
administrative scrutiny determination user
fee.
A. Procedures applicable to both
Employee Plans and Exempt
Organizations
Rev. Proc. 2011–4, this Bulletin, provides procedures for issuing letter rulings,
information letters, etc., on matters relating to matters under the jurisdiction of the
Commissioner, Tax Exempt and Government Entities Division.
B. Procedures applicable to Employee
Plans matters other than actuarial matters
Rev. Proc. 75–26, 1975–1 C.B. 722,
sets forth the general procedures of the
Internal Revenue Service for the processing of applications for exemption under
§ 4975(c)(2).
Rev. Proc. 87–50, 1987–2 C.B. 647, as
modified by Rev. Proc. 91–44, Rev. Proc.
92–38, Rev. Proc. 2002–10, 2002–1 C.B.
401, and Rev. Proc 2010–48, 2010–50
I.R.B. 828 sets forth the procedures of
the Service relating to the issuance of
rulings and opinion letters with respect
to the establishment of individual retirement accounts and annuities (IRAs) under
§ 408, the entitlement to exemption of
related trusts or custodial accounts under
§ 408(e), and the acceptability of the form
of prototype simplified employee pension
(SEP) agreements under §§ 408(k) and
415.
Rev. Proc. 92–24, 1992–1 C.B. 739,
provides procedures for requesting determination letters on the effect on a plan’s
qualified status under § 401(a) of the Code
of plan language that permits, pursuant to
§ 420, the transfer of assets in a defined
benefit plan to a health benefits account
described in § 401(h).
Rev. Proc. 92–38, 1992–1 C.B. 859,
provides notice that individual retirement
arrangement trusts, custodial account
agreements, and annuity contracts must
be amended to provide for the required
distribution rules in § 408(a)(6) or (b)(3)
of the Code. In addition, Rev. Proc.
92–38 modifies the guidance in Rev. Proc.
87–50 with regard to opinion letters issued
to sponsoring organizations, including

249

mass submitters and sponsors of prototype
IRAs.
Rev. Proc. 93–41, 1993–2 C.B. 536,
sets forth the procedures of the Service relating to the issuance of an administrative
scrutiny determination as to whether a separate line of business satisfies the requirement of administrative scrutiny within the
meaning of § 1.414(r)–6.
Rev. Proc. 97–29, 1997–1 C.B. 698,
describes model amendments for SIMPLE
IRAs; guidance to drafters of prototype
SIMPLE IRAs on obtaining opinion letters; permissive amendments to sponsors
of nonSIMPLE IRAs; the opening of a prototype program for SIMPLE IRA Plans;
and transitional relief for users of SIMPLE
IRAs and SIMPLE IRA Plans that have not
been approved by the Service.
Rev. Proc. 98–59, 1998–2 C.B. 727, as
modified by Rev. Proc. 2010–48, 2010–50
I.R.B. 828 provides guidance on obtaining opinion letters to drafters of prototype
Roth IRAs, and provides transitional relief
for users of Roth IRAs that have not been
approved by the Internal Revenue Service.
Rev. Proc. 2003–16, 2003–1 C.B. 359,
sets forth guidelines for the implementation of the provision for a waiver of the
60-day rollover period described in section
644 of EGTRRA.
Rev. Proc. 2005–16, 2005–1 C.B. 674,
revises and combines the Service’s master and prototype (M&P) and volume submitter program into a unified program for
the pre-approval of pension, profit-sharing
and annuity plans.
Rev. Proc. 2011–6, this Bulletin, provides procedures for issuing determination
letters on the qualified status of employee
plans under §§ 401(a), 403(a), 409, and
4975(e)(7).
C. Procedures applicable to Employee
Plans actuarial matters
Rev. Proc. 79–62, 1979–2 C.B. 576,
outlines the procedure by which a plan
sponsor or administrator may request a
determination that a plan amendment is
reasonable and provides for only de minimis increases in plan liabilities in accordance with § 412(f)(2)(A) of the Code and
§ 304(b)(2)(A) of ERISA.
Rev. Proc. 90–49, 1990–2 C.B. 620,
modifies and replaces Rev. Proc. 89–35,
1989–1 C.B. 917, in order to extend the effective date to contributions made for plan

January 3, 2011

years beginning after December 31, 1989,
to change the deadline for requesting rulings under the revenue procedure, to revise the information requirements for a ruling request made under the revenue procedure, to furnish a worksheet for actuarial computations, and to provide a special
rule under which certain de minimis nondeductible employer contributions to a qualified defined benefit plan may be returned
to the taxpayer without a formal ruling or
disallowance from the Service.
Rev. Proc. 94–42, 1994–1 C.B. 717,
sets forth a procedure for obtaining approval of an amendment to a qualified plan
that, under § 412(c)(8), reduces the accrued benefits of plan participants.
Rev. Proc. 2000–41, 2000–2, C.B. 371,
sets forth the procedure by which a plan
administrator or plan sponsor may obtain
approval of the Secretary of the Treasury
for a change in funding method as pro-

January 3, 2011

vided by § 412(c)(5) of the Code and section 302(c)(5) of ERISA.
Rev. Proc. 2004–15, 2004–1 C.B.
490, sets forth procedures for requesting
waivers of the minimum funding standard
described in § 412(d) and the issuance of
such waivers by the office of the Director,
Employee Plans, Tax Exempt and Government Entities Division.
Rev. Proc. 2004–44, 2004–2 C.B. 134,
outlines the procedure by which a plan administrator or plan sponsor may request
and obtain approval for an extension of
an amortization period in accordance with
§ 412(e) of the Code and section 304(a) of
ERISA.
Rev. Proc. 2007–37, 2007–1 C.B.
1433, provides guidelines for requesting
letter rulings for substitute mortality tables
for certain defined benefit plans as a result
of section 102 and 112 of the Pension Protection Act of 2006.

250

D. Procedures applicable to Exempt
Organizations matters only
Rev. Proc. 80–27, 1980–1 C.B. 677,
as modified by Rev. Proc. 96–40, 1996–2
C.B. 301, provides procedures under
which recognition of exemption from federal income tax under § 501(c) may be
obtained on a group basis for subordinate
organizations affiliated with and under the
general supervision or control of a central
organization. This procedure relieves each
of the subordinates covered by a group
exemption letter from filing its own application for recognition of exemption.
Rev. Proc. 2011–9, the next Bulletin,
sets forth revised procedures with regard to
applications for recognition of exemption
from federal income tax under §§ 501 and
521.

2011–1 I.R.B.