SECTION 17. USER FEES

.01 User Fees for Applications Filed Under This Revenue Procedure - Section 6.04 of Rev. Proc. 2000–8 sets forth the user fees for applications for opinion and advisory letters for M&P plans. The user fees in section 6.04 of Rev. Proc. 2000–8 apply to all applications for opinion and advisory letters for M&P plans that are filed under this revenue procedure.

.02 Reduced User Fees for Submission of Identical Volume Submitter Specimen Plans - Section 6.07 of Rev. Proc. 2000–8 sets forth the user fees for applications for advisory letters for volume submitter plans. Rev. Proc. 2000–8 is modified to provide reduced user fees for advisory letters in cases involving the submission of at least 30 identical volume submitter specimen plans under the following procedures:

1 A practitioner must submit an application for an advisory letter for a specimen plan (herafter referred to as the lead specimen plan). The application must include the plan and trust and all the other information required by section 9.07 of Rev. Proc. 2000–6. However, the cover letter for the application need not include a certification that at least 30 employers are expected to adopt similar plans; instead, the cover letter must state that at least 30 practitioners are submitting appli

cations for advisory letters for identical specimen plans and must certify that each such plan is word-for-word identical to the lead specimen plan. The cover letter must provide the name, address, and EIN of each of the practitioners.

2 The application for the lead specimen plan must include a user fee in the amount of $3,000.

3 The application for the lead specimen plan must be accompanied by separate advisory letter applications filed by each of the practitioners listed in the cover letter for the lead specimen plan. The separate application should consist of a letter stating that the practitioner is requesting an advisory letter for a specimen plan that is word-for-word identical to the lead specimen plan and that the practitioner will maintain, and furnish to the Service on request, a list of adopting employers. The practitioner does not need to indicate that at least 30 employers are expected to adopt the plan. The practitioner should not submit a copy of the plan.

4 A user fee in the amount of $100 must be paid for each separate advisory letter application.

5 An application for an advisory letter for a specimen plan that has been filed under the general procedures in section 9.07 of Rev. Proc. 2000–6 can be amended at any time, even after the issuance of an advisory letter, to designate the plan as a lead specimen plan by payment of the required additional user fee and submission of the other information and fees described above.

6 After the initial submission of advisory letter applications by at least 30 practitioners, applications may be filed by other practitioners who will sponsor the word-for-word identical plan. The application must include the practitioner’s agreement to maintain, and furnish to the Service on request, a list of adopting employers; a certification by the sponsor of the lead specimen plan that the practitioner’s plan is word-for-word identical to the lead specimen plan; and a user fee in the amount of $100. A copy of the plan should not be submitted.

7 All of the above applications are to be sent to the address in section 9.07(1) of Rev. Proc. 2000–6.