SECTION 6. FEE SCHEDULE — Internal Revenue Bulletin 2016-1

The amount of the user fee payable with respect to each category or subcategory of submission is as set forth in the following schedule.

CATEGORY

EMPLOYEE PLANS USER FEES

.01 Letter ruling requests .

(1) Computation of exclusion for annuitant under § 72 $1,000

(2) Change in plan year (Form 5308) $1,000

Note: No user fee is required if the requested change is permitted to be made pursuant to the procedure for automatic approval set forth in Rev. Proc. 87–27, 1987–1 C.B. 769. In such a case, Form 5308 should not be submitted to the Service.

(3) Five-Year Automatic Extension of the Amortization Period $1,000

(4) All other letter rulings under jurisdiction of the Employee Plans Office $10,000

Sec. 6.01 January 4, 2016 246 Bulletin No. 2016–1

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.02 Opinion letters on prototype individual retirement accounts and/or annuities, SEPs, SIMPLE IRAs, SIMPLE IRA Plans, Roth IRAs and dual-purpose IRAs.

Note: If a mass submitter submits, in any 12-month period ending January 31, more than 300 applications on behalf of word-for-word adopters of prototype IRAs or prototype dual-purpose IRAs with respect to a particular plan document, only the first 300 such applications will be subject to the fee; no fee will apply to those in excess of the first 300 such applications submitted within the 12-month period.

.03 Opinion letters on master and prototype plans .

(1) Mass submitter M & P plan

$1,000

(a) per basic plan document, new or amended, with one adoption agreement $16,000

(b) per each additional adoption agreement $11,000

(2) Sponsor’s word-for-word identical adoption of M & P mass submitter’s basic plan document $300 (or an amendment thereof), per adoption agreement

(3) Sponsor’s minor modification of M & P mass submitter’s basic plan document, per adoption agreement

(4) Non-mass submitter M & P plan

$700

(a) per basic plan document, new or amended, with one adoption agreement $16,000

(b) per each additional adoption agreement $11,000

(5) M & P mass submitter’s request for an opinion letter with respect to the addition of optional $1000 provisions following issuance of a favorable opinion letter, per basic plan document (regardless of the number of adoption agreements) (see section 12.03(1)(c) of Rev. Proc. 2015–36)

(6) Assumption of sponsorship of an approved M & P plan, without any amendment to the plan document, by a new entity, as evidenced by a change of employer identification number, per basic plan document

(7) Change in name and/or address of sponsor of an approved M & P plan, per basic plan document

$300

None

(8) Mass submitter or non-mass submitter sponsor per trust document in excess of 10 $600

Note : If a mass submitter submits, in any 12-month period ending January 31, more than 300 applications on behalf of word-for-word adopters with respect to a particular adoption agreement, only the first 300 such applications will be subject to the fee; no fee will apply to those in excess of the first 300 such applications submitted within the 12-month period.

.04 Advisory letters on volume submitter plans .

(1) Volume submitter specimen plan (mass and non mass submitter) including one adoption agreement

$28,000

(2) Each additional adoption agreement $28,000

(3) Volume submitter specimen plan that is word-for-word identical to a mass submitter specimen plan $300

(4) Assumption of sponsorship of an approved volume submitter plan, without any amendment to the plan $300 document, by a new entity, as evidenced by a change of employer identification number, per basic plan document

(5) Change in name and/or address of practitioner of an approved volume submitter specimen plan, per basic plan document

None

(6) Mass submitter or non-mass submitter practitioner per trust document in excess of 10 $600

.05 Determination letters

(1) Determination Letters:

(a) Form 5300 (A pplication for Determination for Employee Benefit Plan) $2,500

(b) Form 5307 (Application for Determination for Adopters of Modified Volume Submitter Plans) $800

(d) Multiple employer plans (Form 5300), regardless of number of forms submitted $4,000

Note: In the case of a multiple employer plan that is adopted by other employers after the initial submission, the fee would be the same as in paragraph (1)(a) or (d) above as applicable.

(e) Multiple employer plans (Form 5310), regardless of number of participants $4,000

Sec. 6.05 Bulletin No. 2016–1 247 January 4, 2016

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(2) Group trusts contemplated by Rev. Rul. 81–100, 1981–1 C.B. 326, Rev. Rul. 2004–67, 2004–2 C.B. 28, Rev. Rul. 2011–1, 2011–2 I.R.B. 251, Rev. Rul. 2014–24, 2014–37 I.R.B. 529. Form 5316 is available for group trust submissions.

.06 Opinion letters on § 403(b) prototype plans .

(1) Mass submitter § 403(b) prototype plan

$1,000

(a) per basic plan document with one adoption agreement $16,000

(b) per each additional adoption agreement $11,000

(2) Section 403(b) prototype plan of a word-for-word identical adopter of a § 403(b) prototype $300 mass submitter’s basic plan document (or an amendment thereof), per adoption agreement

(3) Section 403(b) prototype plan of a minor modifier of a § 403(b) prototype mass submitter’s basic plan document, per adoption agreement

(4) Non-mass submitter § 403(b) prototype plan

$700

(a) per basic plan document with one adoption agreement $16,000

(b) per each additional adoption agreement $11,000

(5) Assumption of sponsorship of an approved § 403(b) prototype plan, without any amendment $300 to the plan document, by a new entity, as evidenced by a change of employer identification number, per basic plan document

(6) Change in name and/or address of sponsor of an approved § 403(b) prototype plan, per basic plan document

Note : If a mass submitter submits, during the period set forth in Rev. Proc. 2013–22, more than 300 applications on behalf of word-for-word adopters with respect to a particular adoption agreement, only the first 300 such applications will be subject to the fee; no fee will apply to those in excess of the first 300 such applications submitted within the 12-month period.

.07 Advisory letters on § 403(b) volume submitter plans .

(1) Section 403(b) volume submitter specimen plan (mass and non-mass submitter) including one adoption agreement

None

$28,000

(2) Each additional adoption agreement $28,000

(3) Section 403(b) volume submitter specimen plan of a word-for-word identical adopter of a $300 mass submitter specimen plan

(4) Section 403(b) volume submitter specimen plan of a minor modifier of a § 403(b) volume submitter mass submitter specimen plan (or per adoption agreement if applicable)

(5) Assumption of sponsorship of an approved § 403(b) volume submitter plan, without any amendment to the plan document, by a new entity, as evidenced by a change of employer identification number, per specimen plan

(6) Change in name and/or address of practitioner of an approved § 403(b) volume submitter specimen plan, per specimen plan

.08 User Fees for Voluntary Correction Program (VCP) submissions under the Employee Plans Compliance Resolution System

(1) Regular submissions under VCP for Qualified Plans and 403(b) Plans:

$700

$300

None

(a) 20 or fewer participants $500

(b) 21 to 50 participants $750

(d) 101 to 1,000 participants $5,000

(e) 1,001 to 10,000 participants $10,000

(f) Over 10,000 participants $15,000

Note: For information on determining the number of participants, see Rev. Proc. 2013–12, section 12.08.

(2) VCP submissions for SEPs, SARSEPS or SIMPLE IRA Plans $250

Note: See Rev. Proc. 2013–12 section 6.11 and 12.06 for circumstances where an additional fee may be imposed.

Sec. 6.08 January 4, 2016 248 Bulletin No. 2016–1

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(3) VCP fee for Group Submissions, initial fee for first 20 plans. $10,000

Note: An additional fee will be requested by the Service at a later time based on the number of plans in excess of 20 that will be part of the group submission (capped at $50,000). See Form 8951 Instructions and Rev. Proc. 2013–12 sections 10.11 and 12.05.

(4) Terminating Orphan Plans Fee applicable under 6.08(1) (if no fee waiver is requested or if the waiver request is denied)

Note: At the discretion of the Service, the fee may be waived. Do not include an initial fee with the submission if a written waiver request is submitted. See Form 8951 Instructions and Rev. Proc. 2013–12, sections 11.03(13) and 12.02(4).

(5) Special reduced fees for VCP submissions involving non amender failures, certain failures See section 12 of Rev. related to minimum distribution requirements of § 401(a)(9), certain plan loan failures and VCP Proc. 2013–12 as modisubmissions requesting minor modifications of previously issued compliance statements. fied by Rev. Proc.

2015–27

(6) Refund information relating to VCP submissions. See section 10.07 of Rev.

Proc. 2013–12

Note: Other VCP fees found in section 12 of Rev. Proc. 2013–12 as modified by Rev. Proc. 2015–27 have not changed. For further information on VCP Fees, see Rev. Proc. 2013–12 and Rev. Proc. 2015–27.

EXEMPT ORGANIZATIONS USER FEES

.09 Determination letters and requests for group exemption letters

(1) Applications for recognition of exemption under § 501(c)(3) submitted on Form 1023–EZ. $400

(2) Applications for recognition of exemption under § 501 not included in (1) or under § 521 from organiza- $400

tions (other than pension, profit-sharing, and stock bonus plans described in § 401) that have had annual gross receipts averaging not more than $10,000 during the preceding four years, or new organizations that anticipate gross receipts averaging not more than $10,000 during the first four years.

Note: Organizations seeking this reduced fee must sign a certification with their application that the receipts are or will be not more than the indicated amounts.

See section 12 of Rev. Proc. 2013–12 as modi

fied by Rev. Proc.

(3) Applications for recognition of exemption under § 501 not included in (1) or (2) of section 6.09 or under

§ 521 from organizations whose actual or anticipated gross receipts exceed the $10,000 average annually.

Note: If an organization that is already recognized as exempt under § 501(c) seeks reclassification under another subparagraph of § 501(c), a new user fee will be charged whether or not a new application is required. An additional fee applies to organizations that seek recognition of exemption under § 501(c)(4) (unless requested at the time of the § 501(c)(3) application) for a period for which they do not qualify for exemption under § 501(c)(3) because their application was filed late and they do not qualify for relief under § 301.9100–1.

$850

(4) Group Exemption letters $3,000

Note: An additional user fee under (1), (2), or (3) above is also required when a central organization submits an initial application for exemption with its request for a group exemption letter.

(5) Canadian registered charities None

In accordance with the income tax treaty between the United States and Canada, Canadian registered charities are automatically recognized as exempt under § 501(c)(3) without filing an application for exemption. For details, see Notice 99–47, 1999–2 C.B. 391. Therefore, no user fee is required when a Canadian registered charity submits all or part of a Form 1023 or other written request to be listed in Exempt Organizations Select Check database for organizations eligible to receive tax-deductible charitable contributions (Pub. 78 data), or for a determination on its private foundation status.

.10 Summary of exempt organization fees This table summarizes the various types of exempt organization issues, indicates the office of jurisdiction for each type, and lists the applicable user fee. Reduced fees may be applicable in certain instances.

Sec. 6.10 Bulletin No. 2016–1 249 January 4, 2016

DETERMINATIONS

ISSUE OFFICE USER FEE

Accounting period changes (Form 1128) None

Application for recognition of exemption under § 501(c)(3) submitted on Form $400 1023–EZ

Application for recognition of exemption under § 501 or § 521 other than those filed on Form 1023–EZ

$850

Reduced user fee for organizations described in section 6.09(2) $400

Group exemption letters $3,000

Confirmation of exemption (to replace lost exempt status letter, and to reflect name None and address changes)

Reclassification of private foundation status, including operating foundation status described in § 4942(j)(3) and exempt operating foundation status described in § 4940(d); a determination that a public charity is described in § 509(a)(3)(i), (ii), or (iii), including whether or not a Type III supporting organization is functionally integrated; reclassification of foundation status, including voluntary requests from public charities for private foundation status and voluntary requests from public charities, including requests from subordinate organizations, to change from one public charity status to another public charity status; or final public charity classification determination for organizations whose advance ruling periods expired prior to June 9, 2008 without providing the required information (Form 8940).

$400

Regulations § 301.9100 relief in connection with applications for recognition of exemption None

Section 507 terminations – advance ruling under § 507(b)(1)(B) and notice under $400 § 507(a)(1) or 507(b)(1)(B)

Section 4942(g)(2) set asides – advance approval (Form 8940) $1,000

Section 4945 advance approval of organization’s grant making procedures (Form $1,000 8940)

Section 4945(f) advance approval of voter registration activities (Form 8940) $1,000

Section 6033 annual information return filing requirements (including a subordi- $400 nate organization’s change of filing requirements) (Form 8940)

Unusual grants to certain organizations under §§ 170(b)(1)(A)(vi) and 509(a)(2) (Form 8940)

User Fee for determination letters under the jurisdiction of the Determinations Office not otherwise described or covered in this section 6.10.