SECTION 2. CHANGES

.01 In general . This revenue procedure is a general update of Rev. Proc. 2013–8, 2013–1 I.R.B. 237. In addition to minor revisions, such as updating references, the following changes have been made:

.02 Section 5 has been modified to include definitions for § 403(b) pre-approved plans.

.03 Sections 6.01(6), (8) and (11) have been deleted and the remaining sections have been renumbered. Rulings requested under these categories will continue to be processed under the “All other letter rulings” category.

.04 Deleted subcategories (a), (b) and (c) under section 6.01(14). Rulings requested under these categories will continue to be processed under the “All other letter rulings” category.

.05 Updated user fee amounts for various employee plan user fees. The following fee changes have been made:

(a) Changed $ 12,000 to $ 16,000 in section 6.03(1)(a)

(b) Changed $ 1,000 to $ 2,000 in section 6.03(1)(b)

(c) Changed $ 300 to $ 400 in section 6.03(2) (d) Changed $ 12,000 to $ 14,000 in section 6.03(4)(a)

(e) Changed $ 9,500 to $ 11,000 in section 6.03(4)(b)

(f) Changed $ 12,000 to $ 14,000 in section 6.04(1)(a)

(g) Changed $ 9,500 to $ 11,000 in section 6.04(1)(b)

(h) Changed $ 12,000 to $ 16,000 in section 6.04(2)(a)

(i) Changed $ 1,000 to $ 2,000 in section 6.04(2)(b)

(j) Changed $ 300 to $ 400 in section 6.04(3) (k) Changed $ 300 to $ 500 in section 6.05(1)(b)

Note: Form 8717, User Fee for Employee Plan Determination Letter Request, (Rev. February 2013) and Form 8717–A, User Fee for Employee Plan Opinion or Advisory Letter Request, (Rev. February 2013) have not yet been revised to reflect the most recent changes to user fees provided in this revenue procedure. Until the forms are revised, include the most recent version of Form 8717 or Form 8717–A (Rev. February 2013), as applicable, but include the current user fee under the fee schedule provided in this revenue procedure, along with the rest of the letter application.

.06 Added Section 6.06, Opinion Letters on § 403(b) Prototype Plans.

.07 Added Section 6.07, Advisory Letters on § 403(b) Volume Submitter Plans.

.08 Renumbered sections 6.06 through 6.08 under Exempt Organization User Fees as sections 6.08 through 6.10.

.09 Section 6.08 is modified so there is a single fee for all letter rulings.

.10 Section 6.08 is modified to delete the reference to qualified subsidiaries of § 501(c)(25) organizations.

.11 Eliminated the user fee for accounting method changes.

.12 Eliminated the user fee for accounting period changes.

.13 Added section 7.01(4) to reflect that requests for opinion and advisory letters for § 403(b) pre-approved plans should be submitted to the Service’s McPherson Station, Washington, D.C., P.O. Box, and renumbered the remaining section.

.14 Added section 9.04 to reflect that the payment of user fees for Employee Plan Determination applications may be paid utilizing www.pay.gov .

.15 Appendix B is modified to add Rev. Proc. 2013–22, which contains the Service’s procedures for issuing opinion and advisory letters for § 403(b) pre-approved plans (that is, § 403(b) prototype plans and § 403(b) volume submitter plans).