SECTION 2. CHANGES

.01 In general . This revenue procedure is a general update of Rev. Proc. 2001–8, 2001–1 I.R.B. 239. .02 New application procedures for multiple employer plans . Announcement 2001–77, 2001–30 I.R.B. 83, established new determination letter application procedures, for multiple employer plans and modifies section 6.06. Under the new procedures, multiple employer plans applications for a determination letter can request either (1) a letter for the plan or (2) a letter for the plan and a letter for each employer maintaining the plan with respect to whom a separate Form 5300 is filed. If an applicant submits an application for the plan, the user fee for a single employer plan under section 6.06 will apply. If an applicant submits an application for the plan and each employer maintaining the plan (filing a separate Form 5300 application (completed through line 8) for each employer), the user fee for the application will be determined under the user fee scheduled for multiple employer plans in section 6.06.

.03 Elimination of fee for certain determination letter applications . Section

620 of the Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. 107–16 (EGTRRA) directs the Internal Revenue Service not to require payment of user fees for request for determination letters with respect to the qualified status of certain pension benefit plans (generally plans maintained by employers with 100 or less employees). The provisions in section 620 of EGTRRA are effective with respect to a request for a determination letter made after December 31, 2001.

.04 Changes to Fee Schedule . The Employee Plans and Exempt Organizations user fees are increased for all categories except the reduced fee categories, the determination letter categories and the volume submitter categories.