SECTION 30. WHAT ARE THE USER FEE REQUIREMENTS FOR REQUESTING ADVICE FROM EMPLOYEE PLANS

RULINGS AND AGREEMENTS? ..........................................................................................................................................................................211

.01 Legislation authorizing user fees ........................................................................................................................................211 .02 Requests to which user fees apply......................................................................................................................................212 .03 Requests and other actions that do not require the payment of a user fee.......................................................................212 .04 Exemptions from the user fee requirements.......................................................................................................................212 .05 User fees under EPCRS ......................................................................................................................................................212 .06 Requests involving multiple offices, fee categories, issues, transactions, or entities .......................................................213 .07 Method of payment .............................................................................................................................................................213 .08 Transmittal forms ................................................................................................................................................................214 .09 Effect of nonpayment or payment of incorrect amount.....................................................................................................214 .10 Refunds of user fees............................................................................................................................................................215 .11 Request for reconsideration of user fee..............................................................................................................................216

SECTION 31. WHAT ARE THE MAILING ADDRESSES FOR REQUESTING LETTER RULINGS, OPINION LETTERS, ADVISORY LETTERS, DETERMINATION LETTERS, AND VCP COMPLIANCE STATEMENTS FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS? ...........................................................................................................................................................217

.01 Letter rulings and opinion letters........................................................................................................................................217 .02 Determination letters ...........................................................................................................................................................218 .03 VCP compliance statements................................................................................................................................................219

SECTION 32. WHAT IS THE EFFECT OF THIS REVENUE PROCEDURE ON OTHER DOCUMENTS? .........................................219

SECTION 33. EFFECTIVE DATE .........................................................................................................................................................................219

SECTION 34. PAPERWORK REDUCTION ACT ..............................................................................................................................................219

DRAFTING INFORMATION .................................................................................................................................................................................220

APPENDIX A-SCHEDULE OF USER FEES .......................................................................................................................................................221

.01 Letter ruling requests...........................................................................................................................................................221 .02 Opinion letters on prototype individual retirement accounts and/or annuities, SEPs, SIMPLE IRAs, SIMPLE

IRA Plans, Roth IRAs and dual-purpose IRAs..................................................................................................................221 .03 Opinion letters on master and prototype plans submitted pursuant to Rev. Proc. 2015–36............................................221 .04 Advisory letters on VS plans submitted pursuant to Rev. Proc. 2015–36........................................................................221 .05 Opinion letters on pre-approved plans submitted pursuant to Rev. Proc. 2017–41.........................................................222 .06 Determination letters ...........................................................................................................................................................222 .07 Opinion letters on § 403(b) prototype plans ......................................................................................................................222 .08 Advisory letters on § 403(b) VS plans...............................................................................................................................222 .09 User fees for VCP submissions under EPCRS ..................................................................................................................223

APPENDIX B-SAMPLE NOTICE TO INTERESTED PARTIES .....................................................................................................................224

APPENDIX C-CHECKLIST FOR SECTION 401(h) AND SECTION 420 DETERMINATION LETTERS .............................................226

APPENDIX D-SAMPLE FORMAT FOR A LETTER RULING REQUEST FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS ...............................................................................................................................................................................................228

APPENDIX E-CHECKLIST FOR LETTER RULINGS FROM EMPLOYEE PLANS RULINGS AND AGREEMENTS .....................230

APPENDIX F-ADDITIONAL CHECKLIST FOR ROTH IRA RECHARACTERIZATION RULING REQUESTS ...............................232

Bulletin No. 2018–1 151 January 2, 2018