SECTION 12. VCP USER FEES

.01 User fees . (1) In general . The general user fees for all submissions under VCP are determined under section 6.08 of Rev. Proc. 2016–8. All user fees must be paid upon filing the VCP submission (except as provided in sections 4.08 and 11.06). (2) User fees to be published in annual revenue procedure . Beginning in 2017 and each year thereafter, the user fees for VCP submissions will be published as part of an annual revenue procedure that sets forth user fees, including VCP user fees. Plan Sponsors should refer to the annual revenue procedure in effect at the time they file their submission with the IRS to determine the VCP user fee.