Part IV. Items of General Interest

Corrections to Revenue Procedure 2011–1, User Fees in Appendix A

Announcement 2011–7

This document contains corrections to Revenue Procedure 2011–1, 2011–1 I.R.B. 1, which contained two outdated references to user fee amounts.

Correction 1 : Appendix A(A)(5)(a) incorrectly read: “Substantially identical letter rulings requested (other than changes in methods of accounting requested on Form 3115)

Situations in which a taxpayer requests substantially identical letter rulings for multiple entities with a common member or sponsor, or for multiple members of a common entity, or for two or more identical trusts or for multiple beneficiaries of a trust or a trust divided into identical subtrusts or for husband and wife making split gifts, for each additional letter ruling request after the $11,500 fee or reduced fee, as applicable, has been paid for the first letter ruling request

NOTE: Each entity or member that is entitled to the user fee under paragraph (A)(5)(a) of this appendix, that receives relief under § 301.9100–3 (for example, an extension of time to file an election) will be charged a separate user fee for the letter ruling request on the underlying issue.

NOTE: The fee charged for the first letter ruling is the highest fee applicable to any of the entities. If any of the additional entities would meet the income test for the $625 fee, then that fee applies.”

Appendix A(A)(5)(a) should have read: “Substantially identical letter rulings requested (other than changes in methods of accounting requested on Form 3115)

Situations in which a taxpayer requests substantially identical letter rulings for multiple entities with a common member

or sponsor, or for multiple members of a common entity, or for two or more identical trusts or for multiple beneficiaries of a trust or a trust divided into identical subtrusts or for husband and wife making split gifts, for each additional letter ruling request after the $14,000 fee or reduced fee, as applicable, has been paid for the first letter ruling request

NOTE: Each entity or member that is entitled to the user fee under paragraph (A)(5)(a) of this appendix, that receives relief under § 301.9100–3 (for example, an extension of time to file an election) will be charged a separate user fee for the letter ruling request on the underlying issue.

NOTE: The fee charged for the first letter ruling is the highest fee applicable to any of the entities. If any of the additional entities would meet the income test for the $625 fee, then that fee applies.”

Correction 2 : Appendix A(A)(5)(b) read: “Identical change in method of accounting requested on a single Form 3115, Application for Change in Accounting Method, for a situation (but not a combination of situations) described in section 15.07(4). A situation (but not a combination of situations) described in section 15.07(4) for each additional applicant seeking the identical change in method of accounting on the same Form 3115 after the $3,800 fee or $625 reduced fee, as applicable, has been paid for the first applicant.”

Appendix A(A)(5)(b) should have read: “Identical change in method of accounting requested on a single Form 3115, Application for Change in Accounting Method, for a situation (but not a combination of situations) described in section 15.07(4). A situation (but not a combination of situations) described in section 15.07(4) for each additional applicant seeking the

identical change in method of accounting on the same Form 3115 after the $4,200 fee or $625 reduced fee, as applicable, has been paid for the first applicant.”

The principal author of this announcement is Kimberly S. Barsa of the Office of Associate Chief Counsel (Procedure & Administration). For further information regarding this announcement, contact Kimberly S. Barsa at (202) 622–3620 (not a toll-free call).

Correction to Revenue Procedure 2011–8, User Fee Schedule

Announcement 2011–8

Revenue Procedure 2011–8 as published on January 3, 2011 (2011–1 I.R.B. 237) contains an error in the user fee schedule that applies to a nonmass submitter of a master or prototype (M&P) plan. Revenue Procedure 2011–8 provides guidance for complying with the user fee program of the Internal Revenue Service on matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division. This announcement corrects sections 2.03, 6.03(1) and 6.03(2) of Rev. Proc. 2011–8. The words “or nonmass submitter” are added to section 6.03(1). This correction clarifies that the $12,000 user fee for the basic plan document with one adoption agreement applies to both a mass submitter and a nonmass submitter. The word “additional” is added to section 6.03(2) to clarify that the $9,500 fee for an M&P sponsor’s nonmass submission applies to each additional adoption agreement.

Section 6.03(1) and (2) of Rev. Proc 2011–8 now reads as follows:

(1) Mass submitter or nonmass 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 additional adoption agreement $9,500

2011–5 I.R.B. 446 January 31, 2011

Section 2.03 is amended to read as follows:

.03 Changed the fees in sections 6.03(2) and 6.04(1)(b) to $9,500, added “additional” to section 6.03(2), and inserted “or nonmass submitter” after “Mass Submitter” in section 6.03(1).

Plans taxpayer assistance answering service at 1–877–829–5500 (a toll-free number) or e-mail Ms. Herrmann at RetirementPlanQuestions@irs.gov .

Drafting Information

The principal author of this announcement is Kathleen Herrmann of the Em

ployee Plans, Tax Exempt and Government Entities Division. For further information regarding this announcement, please contact the Employee

January 31, 2011 447 2011–5 I.R.B.