SECTION 6. EFFECTIVE DATE

This revenue procedure is effective January 6, 2003.

2003–1 I.R.B. 235 January 6, 2003

26 CFR 601.201: Rulings and determination letters.

Rev. Proc. 2003–8

TABLE OF CONTENTS

SECTION 1. PURPOSE ................................................................................................................................................................. 237

SECTION 2. CHANGES................................................................................................................................................................ 237 .01 In general............................................................................................................................................................................... 237 .02 New application procedures for multiple employer plans................................................................................................... 237 .03 Elimination of user fees for certain determination letter applications................................................................................ 237 .04 Changes to fee schedules...................................................................................................................................................... 237

SECTION 3. BACKGROUND....................................................................................................................................................... 237 .01 Legislation authorizing user fees.......................................................................................................................................... 237 .02 Related revenue procedures.................................................................................................................................................. 237

SECTION 4. SCOPE ...................................................................................................................................................................... 237 .01 Requests to which user fees apply....................................................................................................................................... 237 .02 Requests and other actions that do not require the payment of a user fee ........................................................................ 237 .03 Exemptions from the user fee requirements ........................................................................................................................ 238

SECTION 5. DEFINITIONS.......................................................................................................................................................... 238

SECTION 6. FEE SCHEDULE ..................................................................................................................................................... 239

EMPLOYEE PLANS USER FEES............................................................................................................................................ 239 .01 Letter ruling requests ............................................................................................................................................................ 239 .02 Requests for certain administrative exemptions .................................................................................................................. 240 .03 Administrative scrutiny determinations with respect to separate lines of business............................................................ 240 .04 Opinion letters and advisory letters on master and prototype plans................................................................................... 240 .05 Opinion letters on prototype individual retirement accounts and/or annuities, simplified employee pensions,

SIMPLE IRAs, SIMPLE IRA Plans, Roth IRAs and dual-purpose IRAs.......................................................................... 240 .06 Determination letters............................................................................................................................................................. 241 .07 Advisory letters on volume submitter plans ........................................................................................................................ 242

EXEMPT ORGANIZATIONS USER FEES.............................................................................................................................. 242 .08 Letter rulings......................................................................................................................................................................... 242 .09 Determination letters and requests for group exemption letters ......................................................................................... 243 .10 Summary of Exempt Organization fees ............................................................................................................................... 243