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Rules Updated On User Fees For Employee Plans, Exempt Organizations.

JAN. 3, 2005

Rev. Proc. 2005-8; 2005-1 C.B. 243

DATED JAN. 3, 2005
DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For Rev. Proc. 2004-8, see Doc 2004-420 or 2004 TNT 6-

    13.
  • Code Sections
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2005-241
  • Tax Analysts Electronic Citation
    2005 TNT 2-15
Citations: Rev. Proc. 2005-8; 2005-1 C.B. 243

Superseded by Rev. Proc. 2006-8 Modified by Rev. Proc. 2005-16

Rev. Proc. 2005-8

                       TABLE OF CONTENTS

 

 

 SECTION 1. PURPOSE

 

 

 SECTION 2. CHANGES

 

 

      .01 In general

 

      .02 Background material

 

      .03 Changes to fee schedules

 

 

 SECTION 3. BACKGROUND

 

 

      .01 Legislation authorizing user fees

 

      .02 Related revenue procedures

 

 

 SECTION 4. SCOPE

 

 

      .01 Requests to which user fees apply

 

      .02 Requests and other actions that do not require the payment

 

          of a user fee

 

      .03 Exemptions from the user fee requirements

 

 

 SECTION 5. DEFINITIONS

 

 

 SECTION 6. FEE SCHEDULE

 

 

      EMPLOYEE PLANS USER FEES

 

      .01 Letter ruling requests

 

      .02 Requests for certain administrative exemptions

 

      .03 Administrative scrutiny determinations with respect to

 

          separate lines of business

 

      .04 Opinion letters and advisory letters on master and prototype

 

          plans

 

      .05 Opinion letters on prototype individual retirement accounts

 

          and/or annuities, simplified employee pensions, SIMPLE IRAs,

 

          SIMPLE IRA Plans, and Roth IRAs

 

      .06 Determination letters

 

      .07 Advisory letters on volume submitter plans

 

      EXEMPT ORGANIZATIONS USER FEES

 

      .08 Letter rulings

 

      .09 Determination letters and requests for group exemption

 

          letters

 

      .10 Summary of Exempt Organization Fees

 

 

 SECTION 7. MAILING ADDRESS FOR REQUESTING LETTER RULINGS,

 

 DETERMINATION LETTERS, ETC.

 

 

      .01 Matters handled by EP or EO Technical

 

      .02 Matters handled by EP or EO Determinations Office

 

 

 SECTION 8. REQUESTS INVOLVING MULTIPLE OFFICES, FEE CATEGORIES,

 

 ISSUES, TRANSACTIONS, OR ENTITIES

 

 

      .01 Requests involving several offices

 

      .02 Requests involving several fee categories

 

      .03 Requests involving several issues

 

      .04 Requests involving several unrelated transactions

 

      .05 Requests for separate letter rulings for several entities

 

 

 SECTION 9. PAYMENT OF FEE

 

 

      .01 Method of payment

 

      .02 Transmittal forms

 

      .03 Effect of nonpayment or payment of incorrect amount

 

 

 SECTION 10. REFUNDS

 

 

      .01 General rule

 

      .02 Examples

 

 

 SECTION 11. REQUEST FOR RECONSIDERATION OF USER FEE

 

 

 SECTION 12. EFFECT ON OTHER DOCUMENTS

 

 

 SECTION 13. EFFECTIVE DATE

 

 

 SECTION 14. PAPERWORK REDUCTION ACT

 

 

 APPENDIX

 

 

SECTION 1. PURPOSE

This revenue procedure provides guidance for complying with the user fee program of the Internal Revenue Service as it pertains to requests for letter rulings, determination letters, etc. on matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division; and requests for administrative scrutiny determinations under Rev. Proc. 93-41, 1993-2 C.B. 536.

SECTION 2. CHANGES

.01 In general. This revenue procedure is a general update of Rev. Proc. 2004-8, 2004-1 I.R.B. 240 ( including revisions to section 7 and the Appendix to reflect revenue procedures published by Employee Plans during 2004).

.02 The background material is revised to reflect the enactment of H.R. 4520 which extends the authority of the Service to collect user fees until September 30, 2014.

.03 The dollar amount for obtaining reduced user fees based on adjusted gross income of an individual taxpayer or the assets of a plan or the receipts of a tax exempt organization is increased from $200,000 to $250,000.

SECTION 3. BACKGROUND

.01 Legislation authorizing user fees. Section 7528 was added to the Code by section 202 of the Temporary Assistance for Needy Families Block Grant Program, Pub.L. 108-89, and was extended to September 30, 2014, by section 690 of the American Jobs Creation Act of 2004, Pub.L. 108-357. Section 7528 of the Code directs the Secretary of the Treasury or delegate (the "Secretary") to establish a program requiring the payment of user fees for requests to the Service for letter rulings, opinion letters, determination letters, and similar requests. The fees charged under the program (1) are to vary according to categories or subcategories established by the Secretary; (2) are to be determined after taking into account the average time for, and difficulty of, complying with requests in each category and subcategory; and (3) are payable in advance. Section 7528(b)(3) directs the Secretary to provide for exemptions and reduced fees under the program as the Secretary determines to be appropriate, but the average fee applicable to each category may not be less than the amount specified in § 7528.

.02 Related revenue procedures. The various revenue procedures that require payment of a user fee, or an administrative scrutiny determination user fee are described in the appendix to this revenue procedure.

SECTION 4. SCOPE

.01 Requests to which user fees apply. In general, user fees apply to all requests for letter rulings, opinion letters, determination letters, and advisory letters submitted by or on behalf of taxpayers, sponsoring organizations or other entities as described in this revenue procedure. Further, administrative scrutiny determination user fees, described in Rev. Proc. 93-41, are collected through the user fee program described in this revenue procedure. Requests to which a user fee or an administrative scrutiny determination user fee is applicable must be accompanied by the appropriate fee as determined from the fee schedule set forth in section 6 of this revenue procedure. The fee may be refunded in limited circumstances as set forth in section 10.

.02 Requests and other actions that do not require the payment of a user fee.

Actions which do not require the payment of a user fee include the following:

(1) Requests for information letters as defined in Rev. Proc. 2005-4, page 128, this Bulletin.

(2) Elections pertaining to automatic extensions of time under § 301.9100-1 of the Procedure and Administration regulations.

(3) Use of forms which are not to be filed with the Service. For example, no user fee is required in connection with the use of Form 5305, Traditional Individual Retirement Trust Account, or Form 5305-A, Traditional Individual Retirement Custodial Account, in order to adopt an individual retirement account under § 408(a). This form should not be filed with the Service.

(4) In general, plan amendments whereby sponsors amend their plans by adopting, word-for-word, the model language contained in a revenue procedure which states that the amendment should not be submitted to the Service and that the Service will not issue new opinion, advisory, ruling or determination letters for plans that are amended solely to add the model language.

(5) Change in accounting period or accounting method permitted by a published revenue procedure that permits an automatic change without prior approval of the Commissioner.

(6) Compliance and Correction Fees. Compliance fees and compliance correction fees under the Employee Plans Compliance Resolution System are not described in this procedure because they are compliance fees or compliance correction fees and not user fees. For further guidance, please see Rev. Proc. 2003-44, 2003-1 C.B. 1051.

.03 Exemptions from the user fee requirements. The following exemptions apply to the user fee requirements. These are the only exemptions that apply:

(1) Departments, agencies, or instrumentalities of the United States that certify that they are seeking a letter ruling, determination letter, opinion letter or similar letter on behalf of a program or activity funded by federal appropriations. The fact that a user fee is not charged has no bearing on whether an applicant is treated as an agency or instrumentality of the United States for purposes of any provision of the Code except for § 7528.

(2) Requests as to whether a worker is an employee for federal employment taxes and federal income tax withholding purposes (chapters 21, 22, 23, and 24 of subtitle C of the Code) submitted on Form SS-8, Determination of Worker Status for Purposes of Federal Employment Taxes and Income Tax Withholding, or its equivalent. Such a request may be submitted in connection with an application for a determination on the qualification of a plan when it is necessary to determine whether an employer-employee relationship exists. See section 6.14 of Rev. Proc. 2005-6, page 200, this Bulletin. In that case, although no user fee applies to the request submitted on Form SS-8, the applicable user fee must be paid in connection with the application for determination on the plan's qualification.

SECTION 5. DEFINITIONS

The following terms used in this revenue procedure are defined in the pertinent revenue procedures referred to below, which are described in the appendix:

 Administrative scrutiny determination             Rev. Proc. 93-41

 

 

 Adoption agreement                                Rev. Proc. 2000-20

 

 

 Advisory letter                                   Rev. Procs. 2000-20, 2005-6

 

 

 Basic plan document                               Rev. Proc. 2000-20

 

 

 Determination letter                              Rev. Procs. 90-27, 2005-4

 

 

 Dual-purpose IRA                                  Rev. Proc. 98-59

 

 

 Group exemption letter                            Rev. Proc. 80-27

 

 

 Information letter                                Rev. Proc. 2005-4

 

 

 Letter ruling                                     Rev. Proc. 2005-4

 

 

 Mass submitter                                    Rev. Procs. 87-50, 2000-20

 

 

 Mass submitter plan                               Rev. Proc. 2000-20

 

 

 Master plan                                       Rev. Proc. 2000-20

 

 

 Minor modification                                Rev. Procs. 87-50, 2000-20

 

 

 Opinion letter                                    Rev. Procs. 2000-20, 2005-4

 

 

 Prototype plan                                    Rev. Proc. 2000-20

 

 

 Roth IRA                                          Rev. Proc. 98-59

 

 

 SIMPLE IRA                                        Rev. Proc. 97-29

 

 

 SIMPLE IRA Plan                                   Rev. Proc. 97-29

 

 

 Plan Sponsor                                      Rev. Proc. 2000-20

 

 

 Sponsoring organization                           Rev. Procs. 87-50,

 

                                                   Rev. Proc. 2000-20

 

 

 Volume submitter lead specimen plan               Rev. Proc. 2000-20

 

 

 Volume submitter plan                             Rev. Proc. 2005-6

 

 

 Volume submitter specimen plan                    Rev. Proc. 2005-6

 

 

 Word-for-word identical adoption                  Rev. Procs. 87-50, 2000-20

 

 

SECTION 6. FEE SCHEDULE

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                                FEE

 

 

 EMPLOYEE PLANS USER FEES

 

 

 .01 Letter ruling requests.

 

 

      (1) Computation of exclusion for annuitant under

 

      § 72                                                $95

 

 

      (2) Change in plan year (Form 5308)               $145

 

 

      (3) Certain waivers of 60-day rollover period     $95

 

 

 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.

 

 

      (4) Change in funding method                      $560

 

 

      (5) Approval to become a nonbank trustee

 

      (see § 1.408-2(e) of the Income Tax

 

      Regulations)                                      $3,665

 

 

      (6) Waiver of minimum funding standard, under

 

      § 412(d):

 

 

           (a) Waiver of $1,000,000 or more             $5,415

 

 

           (b) Waiver of less than $1,000,000           $2,290

 

 

      (7) Waiver of excise tax under § 4971(b):

 

 

           (a) Waiver of $1,000,000 or more             $5,415

 

 

           (b) Waiver of less than $1,000,000           $2,290

 

 

      (8) Waiver of the excise tax, under

 

      § 4971(f), on failure to pay a liquidity

 

      shortfall:

 

 

           (a) Waiver of $1,000,000 or more             $5,415

 

 

           (b) Waiver of less than $1,000,000           $2,290

 

 

      (9) Letter ruling under

 

 Rev. Proc. 90-49,

 

      1990-2 C.B. 620                                   $340

 

 

      (10) Letter ruling involving the determination

 

      of the account limit under § 419A(c)              $2,570

 

 

      (11) Individually designed simplified employee

 

      pension (SEP)                                     $2,570

 

 

      (12) All other letter rulings                     $2,570

 

 

      Reduced fees, or augmented fee, applicable to

 

      all other letter rulings:

 

 

           (a) Letter ruling requests by or on behalf

 

           of eligible retirement plans (within the

 

           meaning of § 402(c)(8)(B)) with assets

 

           of less than $250,000                        $625

 

 

           (b) Letter ruling requests from U.S.

 

           citizens and resident alien individuals,

 

           domestic trusts, and domestic estates

 

           whose "total income" as reported

 

           on their federal income tax return (as

 

           amended) filed for a full (12 months)

 

           taxable year ending before the date the

 

           request is filed, plus any interest income

 

           not subject to tax under § 103

 

           (interest on state and local bonds) for

 

           that period, is less than $250,000           $625

 

 

 Note: The reduced fee applies to a married individual if the

 

 combined gross income of the applicant and the applicant's spouse is

 

 less than $250,000. The gross incomes of the applicant and the

 

 applicant's spouse are not combined, however, if the applicant is

 

 legally separated from his or her spouse and the spouses do not file

 

 a joint income tax return with each other. In the case of a letter

 

 ruling request from a domestic estate or trust that, at the time the

 

 request is filed, has not filed an income tax return for a full

 

 taxable year, the reduced fee will be applicable if the decedent's or

 

 (in the case of an individual grantor) the grantor's total income as

 

 reported on the last return filed for a full taxable year ending

 

 before the date of death or the date of the transfer, taking into

 

 account any additions required to be made to total income described

 

 in this subparagraph, is less than $250,000.

 

 

           (c) Letter ruling requests from

 

           organizations exempt from income tax

 

           under "Subchapter F-Exempt

 

           Organizations" with gross receipts

 

           of less than $250,000                        $625

 

 

 Note: An organization exempt from income tax under Subchapter

 

 F must certify in its request for a letter ruling that its gross

 

 receipts for the last full taxable year before the request was filed

 

 were less than $250,000.

 

 

           (d) In 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,

 

           each additional letter ruling request

 

           after the $2,570 fee or the $625 reduced

 

           fee, as applicable, has been paid for the

 

           first letter ruling request.                 $210

 

 

           (e) In situations in which a taxpayer

 

           requests a single letter ruling involving

 

           substantially identical issues of fact

 

           and law with respect to multiple members

 

           of a common entity, for each additional

 

           entity after the $2,570 fee or $625

 

           reduced fee, as applicable, has been paid

 

           for the first entity.                        $210

 

 

 .02 Requests for certain administrative

 

 exemptions.

 

 

      Requests for administrative exemptions for

 

      participant-directed transactions that are in

 

      compliance with the regulations under

 

      § 404(c) of the Employee Retirement Income

 

      Security Act of 1974 (ERISA) but may result

 

      in prohibited transactions under § 4975             $2,570

 

 

 Note: The provisions of

 

 Rev. Proc. 75-26, 1975-1 C.B. 722, are

 

 applicable to such requests.

 

 

 .03 Administrative scrutiny determinations with

 

 respect to separate lines of business.

 

 

      (1) For the first separate line of business

 

      for which a determination is requested            $4,915

 

 

      (2) For each additional separate line of

 

      business for which a determination is

 

      requested                                         $1,580

 

 

 .04 Opinion letters and advisory letters on

 

 master and prototype plans.

 

 

      (1) Mass submitter M&P plan, per basic plan

 

      document, new or amended, with one adoption

 

      agreement                                         $3,665

 

 

      (2) Mass submitter M&P plan, per each

 

      additional adoption agreement                     $480

 

 

      (3) Sponsor's word-for-word identical

 

      adoption of M&P mass submitter's basic plan

 

      document (or an amendment thereof), per

 

      adoption agreement                                $125

 

 

 Note 1: Mass submitters that are sponsors in their own right

 

 are liable for this fee.

 

 

 Note 2: 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.

 

 

      (4) Sponsor's minor modification of M&P mass

 

      submitter's plan document, per adoption

 

      agreement                                         $280

 

 

      (5) Nonmass submission (new or amended) by

 

      M&P sponsor, per adoption agreement               $2,195

 

 

      (6) M&P mass submitter's request for an

 

      advisory letter with respect to the addition

 

      of optional provisions following issuance of

 

      a favorable opinion letter (see section

 

      16.031(c) of

 

 Rev. Proc. 2000-20), per basic

 

      plan document (regardless of the number of

 

      adoption agreements)                              $595

 

 

      (7) M&P mass submitter's addition of new

 

      adoption agreements after the basic plan

 

      document and associated adoption agreements

 

      have been approved, per adoption agreement        $480

 

 

      (8) 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          $280

 

 

 .05 Opinion letters on prototype individual

 

 retirement accounts and/or annuities, simplified

 

 employee pensions, SIMPLE IRAs, SIMPLE IRA Plans,

 

 and Roth IRAs.

 

 

      (1) Mass submission of a prototype IRA, SEP,

 

      SIMPLE IRA, SIMPLE IRA Plan, or Roth IRA,

 

      per plan document, new or amended                 $1,300

 

 

      (2) Sponsoring organization's word-for-word

 

      identical adoption of mass submitter's

 

      prototype IRA, SEP, SIMPLE IRA, SIMPLE IRA

 

      Plan, or Roth IRA, per plan document or an

 

      amendment thereof                                 $125

 

 

 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 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.

 

 

      (3) Sponsoring organization's minor modification

 

      of mass submitter's prototype IRA, SEP, SIMPLE

 

      IRA, SIMPLE IRA Plan, or Roth IRA, per plan

 

      document                                          $335

 

 

      (4) Sponsoring organization's nonmass

 

      submission of prototype IRA, SEP, SIMPLE IRA,

 

      SIMPLE IRA Plan, or Roth IRA, per plan document   $480

 

 

      (5) Opinion letters on dual-purpose (combined

 

      traditional and Roth) IRAs:

 

 

           (a) Mass submission of a prototype

 

           dual-purpose IRA, per plan document, new

 

           or amended                                   $2,570

 

 

           (b) Sponsoring organization's word-for-word

 

           identical adoption of mass submitter's

 

           prototype dual-purpose IRA, per plan

 

           document or an amendment thereof             $125

 

 

 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 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.

 

 

           (c) Sponsoring organization's minor

 

           modification of mass submitter's

 

           prototype dual-purpose IRA, per plan

 

           document                                     $675

 

 

           (d) Sponsoring organization's nonmass

 

           submission of prototype dual-purpose

 

           IRA, per plan document                       $990

 

 

 .06 Determination letters

 

 

      (1) If the plan is intended to satisfy a

 

      design-based or nondesign-based safe harbor,

 

      or if the applicant is not electing to

 

      receive a determination with respect to any

 

      of the general tests, and the applicant is not

 

      electing to receive a determination with

 

      respect to the average benefit test:

 

 

           (a) Form 5300                                $700

 

 

           (b) Form 5307                                $125

 

 

           (c) Form 5310                                $225

 

 

           (d) Form 6406                                $125

 

 

           (e) Multiple employer plans (Form 5300):

 

 

                (i) 2 to 10 Forms 5300                  $700

 

 

                (ii) 11 to 99 Forms 5300                $1,400

 

 

                (iii) 100 to 499 Forms 5300             $2,800

 

 

                (iv) Over 499 Forms 5300                $5,600

 

 

 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) above. If only one employer adopts the plan

 

 in any subsequent year, the fee would be $700.

 

 

           (f) Multiple employer plans (Form 5310):

 

 

                (i) 2 to 10 employers                   $225

 

 

                (ii) 11 to 99 employers                 $450

 

 

                (iii) 100 to 499 employers              $900

 

 

                (iv) Over 499 employers                 $1,800

 

 

      (2) If the applicant is electing to receive

 

      a determination with respect to the average

 

      benefit test and/or any of the general tests:

 

 

           (a) Form 5300                                $1,250

 

 

           (b) Form 5307                                $1,000

 

 

           (c) Form 5310                                $375

 

 

           (d) Multiple employer plans (Form 5300):

 

 

                (i) 2 to 10 Forms 5300                  $1,250

 

 

                (ii) 11 to 99 Forms 5300                $2,000

 

 

                (iii) 100 to 499 Forms 5300             $3,500

 

 

                (iv) Over 499 Forms 5300                $6,500

 

 

 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 (2) above. If only one employer adopts the plan

 

 in any subsequent year, the fee would be $1,250.

 

 

           (e) Multiple employer plans (Form 5310):

 

 

                (i) 2 to 10 employers                   $375

 

 

                (ii) 11 to 99 employers                 $600

 

 

                (iii) 100 to 499 employers              $1,000

 

 

                (iv) Over 499 employers                 $2,000

 

 

      (3) Group trusts contemplated by Rev. Rul.

 

      81-100, 1981-1 C.B. 326, and Rev. Rul.

 

      2004-67, 2004-28 I.R.B. 28.                       $750

 

 

 .07 Advisory letters on volume submitter plans.

 

 

      (1) Volume submitter specimen plans               $1,500

 

 

      (2) Volume submitter lead specimen plan           $3,000

 

 

      (3) Volume submitter specimen plan that is

 

      word-for-word identical to a lead specimen plan   $100

 

 

 EXEMPT ORGANIZATIONS USER FEES

 

 

 .08 Letter rulings.

 

 

      (1) Applications with respect to change in

 

      accounting period (Form 1128)                     $155

 

 

 Note: No user fee is charged if the procedure described in

 

 Rev. Proc. 85-58,

 

 1985-2 C.B. 740, is used by timely filing the

 

 appropriate information return, or if the procedure described in Rev.

 

 Proc. 76-10, 1976-1 C.B. 548, for organizations with group exemptions

 

 is followed.

 

 

      (2) Applications with respect to change in

 

      accounting method (Form 3115)                     $155

 

 

 Note: No user fee is charged if the method described in Rev.

 

 Proc. 2002-9, 2002-1 C.B. 327, is used. Taxpayers complying timely

 

 with Rev. Proc. 2002-9

 

 will be deemed to have obtained the consent of

 

 the Commissioner of Internal Revenue to change their method of

 

 accounting.

 

 

      (3) Advance approval of scholarship

 

      grant-making procedures of a private foundation

 

      that has an agreement for the administration of

 

      the scholarship program with the National Merit

 

      Scholarship Corp., or similar organization

 

      administering a scholarship program shown to meet

 

      Service requirements                              $250

 

 

      (4) Request for a letter ruling as to whether

 

      an organization exempt from federal income tax

 

      is required to file an annual return under

 

      § 6033                                              $250

 

 

 Note 1: See Rev. Proc. 95-48,

 

 1995-2 C.B. 418, which specifies

 

 that governmental units and affiliates of governmental units that are

 

 exempt from federal income tax under § 501(a) are not required to

 

 file annual information returns on Form 990, Return of

 

 Organization Exempt From Income Tax.

 

 

 Note 2: There is no additional charge for a determination of

 

 the § 6033 filing requirement from an organization seeking

 

 recognition of exempt status under § 501 if the organization

 

 submits the information required by line 9 of Part I of the 1998 Form

 

 1023, Application for Recognition of Exemption Under

 

 § 501(c)(3) of the Internal Revenue Code, or submits a

 

 separate written request with its application for recognition of

 

 exemption. Only the user fee for the initial application for

 

 recognition of exemption applies.

 

 

      (5) Request for approval of a qualified

 

      subsidiary related to a § 501(c)(25)

 

      organization.                                     $620

 

 

      (6) All other letter rulings                      $2,570

 

 

 Reduced fees applicable to all other letter rulings:

 

 

           (a) Organizations with gross receipts

 

           less than $250,000                           $625

 

 

 Note: An exempt organization seeking a reduced fee must

 

 certify in the letter ruling request that its gross receipts for the

 

 last taxable year before the request is filed were less than

 

 $250,000.

 

 

           (b) Letter ruling requests from U.S.

 

           citizens and resident alien individuals,

 

           domestic trusts, and domestic estates whose

 

           "total income" as reported on their

 

           federal income tax return (as amended)

 

           filed for a full (12 months) taxable year

 

           ending before the date the request is filed,

 

           plus any interest income not subject to tax

 

           under § 103 (interest on state and

 

           local bonds) for that period, is less than

 

           $250,000                                     $625

 

 

 Note: The reduced fee applies to a married individual if the

 

 combined gross income of the applicant and the applicant's spouse is

 

 less than $250,000. The gross incomes of the applicant and the

 

 applicant's spouse are not combined, however, if the applicant is

 

 legally separated from his or her spouse and the spouses do not file

 

 a joint income tax return with each other. In the case of a letter

 

 ruling request from a domestic estate or trust that, at the time the

 

 request is filed, has not filed an income tax return for a full

 

 taxable year, the reduced fee will be applicable if the decedent's or

 

 (in the case of an individual grantor) the grantor's total income as

 

 reported on the last return filed for a full taxable year ending

 

 before the date of death or the date of the transfer, taking into

 

 account any additions required to be made to total income described

 

 in this subparagraph, is less than $250,000.

 

 

           (c) Letter ruling requests in which

 

           a taxpayer requests substantially

 

           identical letter rulings for multiple

 

           entities with a common member or

 

           activity, or multiple members of a

 

           common entity, each additional letter

 

           ruling request after the $2,570 fee

 

           or the $625 reduced fee, as applicable,

 

           has been paid for the first letter

 

           ruling request                               $210

 

 

 .09 Determination letters and requests for

 

 group exemption letters

 

 

      (1) Initial application for exemption under

 

      § 501 or § 521 from organizations

 

      (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 their first four

 

      years                                             $150

 

 

 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.

 

 

      (2) Initial application for exempt status

 

      from organizations otherwise described in

 

      paragraph (1) of this section 6.09 whose actual

 

      or anticipated gross receipts exceed the $10,000

 

      average annually                                  $500

 

 

 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.

 

 

      (3) Group exemption letters                       $500

 

 

 Note: An additional fee under (1) or (2) above is required

 

 when a central organization submits an initial application for

 

 exemption with its request for a group exemption letter.

 

 

      (4) 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 Publication 78, 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.

 ISSUE                              OFFICE              FEE

 

 

 Accounting period and method

 

 changes                            Technical           $155

 

 

 Advance ruling period inquiries    Determinations      None

 

 

 Application for recognition of

 

 exemption                          Determinations      $500

 

 

 Confirmation of exemption (to

 

 replace lost exempt status

 

 letter, and to reflect name

 

 and address changes)               Determinations      None

 

 

 Qualified subsidiaries of

 

 § 501(c)(25) organizations         Technical           $620

 

 

 Regulations § 301.9100

 

 relief in connection with

 

 applications for recognition

 

 of exemption                       Determinations      None

 

 

 Section 507 terminations

 

 

 (a) Notice under § 507(b)(1)

 

 or (2)                             Determinations      None

 

 

 (b) Advance ruling under

 

 § 507(b)(1) or (2)                 Technical           $2,570

 

 

 Section 514(b)(3) Neighborhood

 

 Land Use Rule                      Technical           None

 

 

 Section 4940(d) exempt operating

 

 foundation status                  Determinations      None

 

 

 Advance approval of section

 

 4942(g)(2) set asides              Technical           None

 

 

 Section 4943(c)(7) extensions

 

 of disposal period                 Technical           $2,570

 

 

 Section 4945 advance approval

 

 of organization's grant making

 

 procedures                         Determinations      None

 

 

 Section 4945(f) advance

 

 approval of voter registration

 

 activities                         Determinations      None

 

 

 Section 6033 annual information

 

 return filing requirements

 

 

 (a) requested with original

 

 application                        Determinations      None

 

 

 (b) requested after recognition

 

 of exemption                       Technical           $250

 

 

 Unusual grants to certain

 

 organizations under

 

 §§ 170(b)(1)(A)(vi)

 

 and 509(a)(2)                      Determinations      None

 

 

SECTION 7. MAILING ADDRESS

 

FOR REQUESTING LETTER

 

RULINGS, DETERMINATION

 

LETTERS, ETC.

 

 

.01 Matters handled by EP or EO Technical. Requests should be mailed to the appropriate address set forth in this section 7.01.

(1) Employee plans letter rulings under Rev. Proc. 79-62, Rev. Proc. 87-50, Rev. Proc. 90-49, Rev. Proc. 94-42, Rev. Proc. 2000-41, Rev. Proc. 2004-15, Rev. Proc. 2004-44 or Rev. Proc. 2005-4:

 

Internal Revenue Service

 

Attention: EP Letter Rulings

 

P.O. Box 27063

 

McPherson Station

 

Washington, D.C. 20038

 

(2) Employee plans opinion letters or advisory letters under Rev. Proc. 87-50, Rev. Proc. 97-29, Rev. Proc. 98-59 and Rev. Proc. 2000-20:

 

Internal Revenue Service

 

Attention: EP Opinion/Advisory Letter

 

P.O. Box 27063

 

McPherson Station

 

Washington, D.C. 20038

 

(3) Employee plans administrative scrutiny determinations under Rev. Proc. 93-41:

 

Internal Revenue Service

 

Attention: Administrative Scrutiny

 

P.O. Box 27063

 

McPherson Station

 

Washington, D.C. 20038

 

(4) Exempt organizations letter rulings:

 

Internal Revenue Service

 

Attention: EO Letter Rulings

 

P.O. Box 27720

 

McPherson Station

 

Washington, D.C. 20038

 

Note: Hand delivered requests must be marked RULING REQUEST SUBMISSION. The delivery should be made:

To the following address between the hours of 8:30 a.m. and 4:00 p.m.; where a receipt will be given:

 

Courier's Desk

 

Internal Revenue Service

 

Attention: SE:T:EP [or SE:T:EO]

 

1111 Constitution Avenue, N.W. - PE

 

Washington, D.C. 20224

 

.02 Matters handled by EP or EO Determinations Office. The following types of requests and applications are handled by the EP or EO Determinations Office and should be sent to the Internal Revenue Service Center in Covington, Kentucky, at the address shown below: requests for determination letters and volume submitter advisory letters on the qualified status of employee plans under §§ 401, 403(a), and 409, and the exempt status of any related trust under § 501; applications for recognition of tax exemption on Form 1023, Form 1024 and Form 1028; and other applications for recognition of qualification or exemption. The address is:

 

Internal Revenue Service

 

P.O. Box 192

 

Covington, KY 41012-0192

 

Applications shipped by Express Mail or a delivery service should be sent to:

 

Internal Revenue Service

 

201 West Rivercenter Blvd.

 

Attn: Extracting Stop 312

 

Covington, KY 41011

 

SECTION 8. REQUESTS

 

INVOLVING MULTIPLE OFFICES,

 

FEE CATEGORIES, ISSUES,

 

TRANSACTIONS, OR ENTITIES

 

 

.01 Requests involving several offices. If a request dealing with only one transaction involves more than one of the offices within Headquarters (for example, one issue is under the jurisdiction of the Associate Chief Counsel (Income Tax & Accounting) and another issue is under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division), only one fee applies, namely the highest fee that otherwise would apply to each of the offices involved. See Rev. Proc. 2005-1, this Bulletin, for the user fees applicable to issues under the jurisdiction of the Associate Chief Counsel (Corporate), the Associate Chief Counsel (Financial Institutions & Products), the Associate Chief Counsel (Income Tax & Accounting), the Associate Chief Counsel (Passthroughs & Special Industries), the Associate Chief Counsel (Procedure and Administration), the Associate Chief Counsel (International) or the Division Counsel/Associate Chief Counsel (Tax Exempt and Government Entities).

.02 Requests involving several fee categories. If a request dealing with only one transaction involves more than one fee category, only one fee applies, namely the highest fee that otherwise would apply to each of the categories involved.

.03 Requests involving several issues. If a request dealing with only one transaction involves several issues, or a request for a change in accounting method dealing with only one item or sub-method of accounting involves several issues, or a request for a change in accounting period dealing with only one item involves several issues, the request is treated as one request. Therefore, only one fee applies, namely the fee that applies to the particular category or subcategory involved. The addition of a new issue relating to the same transaction will not result in an additional fee, unless the issue places the transaction in a higher fee category.

.04 Requests involving several unrelated transactions. If a request involves several unrelated transactions, or a request for a change in accounting method involves several unrelated items or sub-methods of accounting, or a request for a change in accounting period involves several unrelated items, each transaction or item is treated as a separate request. As a result, a separate fee will apply for each unrelated transaction or item. An additional fee will apply if the request is changed by the addition of an unrelated transaction or item not contained in the initial submission.

.05 Requests for separate letter rulings for several entities. Each entity involved in a transaction (for example, an exempt hospital reorganization) that desires a separate letter ruling in its own name must pay a separate fee regardless of whether the transaction or transactions may be viewed as related. In certain situations, however, a reduced fee may be charged. See sections 6.01(12) and 6.08(6) of this revenue procedure.

SECTION 9. PAYMENT OF FEE

.01 Method of payment. Each request to the Service for a letter ruling, determination letter, opinion letter, etc., must be accompanied by a check or money order, payable to the United States Treasury, in the appropriate amount. Taxpayers should not send cash.

.02 Transmittal forms. Form 8717, User Fee for Employee Plan Determination Letter Request, and Form 8718, User Fee for Exempt Organization Determination Letter Request, are intended to be used as attachments to certain determination letter, notification letter and advisory letter applications. Space is reserved for the attachment of the applicable user fee check or money order. No similar form has been designed to be used in connection with requests for letter rulings, opinion letters, or administrative scrutiny determinations.

.03 Effect of nonpayment or payment of incorrect amount. It will be the general practice of the Service that:

(1) The respective offices within the Service that are responsible for issuing letter rulings, determination letters, etc., will exercise discretion in deciding whether to immediately return submissions that are not accompanied by a properly completed check or money order or that are accompanied by a check or money order for less than the correct amount. In those instances where the submission is not immediately returned, the requester will be contacted and given a reasonable amount of time to submit the proper fee. If the proper fee is not received within a reasonable amount of time, the entire submission will then be returned. However, the respective offices of the Service, in their discretion, may defer substantive consideration of a submission until proper payment has been received.

(2) An application for a determination letter will not be returned merely because Form 8717 or Form 8718 was not attached.

(3) The return of a submission to the requester may adversely affect substantive rights if the submission is not perfected and resubmitted to the Service within 30 days of the date of the cover letter returning the submission. Examples of this are: (a) where an application for a determination letter is submitted prior to the expiration of the remedial amendment period under § 401(b) and is returned because no user fee was attached, the submission will be timely if it is resubmitted by the expiration of the remedial amendment period or, if later, within 30 days after the application was returned; and (b) where an application for exemption under § 501(c)(3) is submitted before expiration of the period provided by § 1.508-1(a)(2) and is returned because no user fee was attached, the submission will be timely if it is resubmitted before expiration of the period provided by § 1.508-1(a)(2) or within 30 days, whichever is later.

(4) If a check or money order is for more than the correct amount, the submission will be accepted and the amount of the excess payment will be returned to the requester.

SECTION 10. REFUNDS

.01 General rule. In general, the fee will not be refunded unless the Service declines to rule on all issues for which a ruling is requested. In the case of a request for a letter ruling, if the case has been closed by the Service because essential information has not been submitted timely, the request may be reopened and treated as a new request, but the taxpayer must pay another user fee before the case can be reopened. See section 11.04(5) of Rev. Proc. 2005-4, page 128 , this Bulletin.

.02 Examples.

(1) The following are examples of situations in which the fee will not be refunded:

(a) The request for a letter ruling, determination letter, etc., is withdrawn at any time subsequent to its receipt by the Service, unless the only reason for withdrawal is that the Service has advised the requester that a higher user fee than was sent with the request is applicable and the requester is unwilling to pay the higher fee. For example, no fee will be refunded where the taxpayer has been advised that a proposed adverse ruling is contemplated and subsequently withdraws its submission.

(b) The request is procedurally deficient, although accompanied by the proper fee and is not timely perfected by the requester. When there is a failure to timely perfect the request, the case will be considered closed and the failure to perfect will be treated as a withdrawal for purposes of this revenue procedure.

(c) A letter ruling, determination letter, etc., is revoked in whole or in part at the initiative of the Service. The fee paid at the time the original letter ruling, determination letter, etc., was requested will not be refunded.

(d) The request contains several issues and the Service rules on some, but not all, of the issues. The highest fee applicable to the issues on which the Service rules will not be refunded.

(e) The taxpayer asserts that a letter ruling the taxpayer received covering a single issue is erroneous or not responsive (other than an issue on which the Service has declined to rule) and requests reconsideration. The Service, upon reconsideration, does not agree that the letter ruling is erroneous or is not responsive. The fee accompanying the request for reconsideration will not be refunded.

(f) The situation is the same as described in subparagraph (e) of this section 10.02(1) except that the letter ruling covered several unrelated transactions. The Service, upon reconsideration, does not agree with the taxpayer that the letter ruling is erroneous or is not responsive for all of the transactions, but does agree that it is erroneous as to one transaction. The fee accompanying the request for reconsideration will not be refunded except to the extent applicable to the transaction for which the Service agrees the letter ruling was in error.

(g) The request is for a supplemental letter ruling, determination letter, etc., concerning a change in facts (whether significant or not) relating to the transaction ruled on.

(h) The request is for reconsideration of an adverse or partially adverse letter ruling or a final adverse determination letter, and the taxpayer submits arguments and authorities not submitted before the original letter ruling or determination letter was issued.

(2) The following are examples of situations in which the fee will be refunded:

(a) In a situation to which section 10.02(1)(h) of this revenue procedure does not apply, the taxpayer asserts that a letter ruling the taxpayer received covering a single issue is erroneous or is not responsive (other than an issue on which the Service declined to rule) and requests reconsideration. The Service agrees, upon reconsideration, that the letter ruling is erroneous or is not responsive. The fee accompanying the taxpayer's request for reconsideration will be refunded.

(b) In a situation to which section 10.02(1)(h) of this revenue procedure does not apply, the requester requests a supplemental letter ruling, determination letter, etc., to correct a mistake that the Service agrees it made in the original letter ruling, determination letter, etc., such as a mistake in the statement of facts or in the citation of a Code section. Once the Service agrees that it made a mistake, the fee accompanying the request for the supplemental letter ruling, determination letter, etc., will be refunded.

(c) The taxpayer requests and is granted relief under § 7805(b) in connection with the revocation, in whole or in part, of a previously issued letter ruling, determination letter, etc. The fee accompanying the request for relief will be refunded.

(d) In a situation to which section 10.02(1)(d) of this revenue procedure applied, the taxpayer requests reconsideration of the Service's decision not to rule on an issue. Once the Service agrees to rule on the issue, the fee accompanying the request for reconsideration will be refunded.

SECTION 11. REQUEST FOR

 

RECONSIDERATION OF USER FEE

 

 

A taxpayer that believes the user fee charged by the Service for its request for a letter ruling, determination letter, etc., is either not applicable or incorrect and wishes to receive a refund of all or part of the amount paid (see section 10 of this revenue procedure) may request reconsideration and, if desired, the opportunity for an oral discussion by sending a letter to the Internal Revenue Service at the applicable Post Office Box or other address given in section 7. Both the incoming envelope and the letter requesting such reconsideration should be prominently marked "USER FEE RECONSIDERATION REQUEST." No user fee is required for these requests. The request should be marked for the attention of:

 If the matter involves primarily:       Mark for the attention of:

 

 

 Employee plans letter ruling requests   Employee Plans Technical

 

 and all other employee plans matters

 

 handled by EP Technical

 

 

 Exempt organizations letter ruling      Exempt Organizations Technical

 

 requests

 

 

 Employee plans determination letter     Manager, EP Determinations

 

 requests                                Quality Assurance

 

 

 Exempt organizations determination      Manager, EO Determinations

 

 letter requests                         Quality Assurance

 

 

SECTION 12. EFFECT ON OTHER

 

DOCUMENTS

 

 

.01 Rev. Proc. 2004-8, 2004-1 I.R.B. 240, is superseded.

SECTION 13. EFFECTIVE DATE

This revenue procedure is effective January 3, 2005.

SECTION 14. PAPERWORK

 

REDUCTION ACT

 

 

The collections of information contained in this revenue procedure have been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act (44 U.S.C. 3507) under control number 1545-1520.

An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless the collection of information displays a valid OMB control number.

The collections of information in this revenue procedure are in sections 6.01(12)(d), 6.08(6)(b) and 6.09. This information is required to substantiate that a taxpayer or an exempt organization seeking to pay a reduced user fee with respect to a request for a letter ruling is entitled to pay the reduced fee; to identify the user fee category and corresponding fee required to be paid with respect to determination letter requests; to request reconsideration of the user fee charged by the Service and, in connection with such a request, to indicate whether an oral discussion is desired. This information will be used to enable the Service to determine whether the taxpayer or exempt organization is entitled to pay a reduced user fee, to ascertain whether reconsideration of the user fee is being requested and, if it is being requested, whether an oral discussion is requested. The collections of information are voluntary, to obtain a benefit. The likely respondents are individuals, business or other for-profit institutions, nonprofit institutions, and small businesses or organizations.

The estimated total annual reporting and/or recordkeeping burden is 300 hours.

The estimated annual burden per respondent/ recordkeeper varies from one hour to ten hours, depending on individual circumstances, with an estimated average of three hours. The estimated number of respondents and/or recordkeepers is 90 (requests for reduced fees) and 10 (requests for reconsideration of fee).

The estimated annual frequency of responses is on occasion.

Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.

DRAFTING INFORMATION

The principal author of this revenue procedure is Michael Rubin of the Employee Plans, Tax Exempt and Government Entities Division. For further information regarding employee plans matters in this revenue procedure, please contact the Employee Plans' taxpayer assistance telephone service 1-877-829-5500 (a toll-free number) between the hours of 8:00 a.m. and 6:30 p.m., Eastern time, Monday through Friday. Mr. Rubin may be reached at (202) 283-9888 (not a toll-free number). For exempt organization matters, please contact Mr. Wayne Hardesty at (202) 283-8976 (not a toll-free number).

APPENDIX

Following is a list of revenue procedures requiring payment of a user fee or an administrative scrutiny determination user fee.

A. Procedures applicable to both

 

Employee Plans and Exempt

 

Organizations

 

 

Rev. Proc. 2005-4, this Bulletin, provides procedures for issuing letter rulings, information letters, etc., on matters relating to matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division.

B. Procedures Applicable to Employee

 

Plans matters other than actuarial matters

 

 

Rev. Proc. 75-26, 1975-1 C.B. 722, sets forth the general procedures of the Internal Revenue Service for the processing of applications for exemption under § 4975(c)(2) of the Code.

Rev. Proc. 87-50, 1987-2 C.B. 647, as modified by Rev. Proc. 91-44, Rev. Proc. 92-38, and Rev. Proc. 2002-10, 2002-1 C.B. 401, sets forth the procedures of the Service relating to the issuance of rulings and opinion letters with respect to the establishment of individual retirement accounts and annuities (IRAs) under § 408, the entitlement to exemption of related trusts or custodial accounts under § 408(e), and the acceptability of the form of prototype simplified employee pension (SEP) agreements under §§ 408(k) and 415.

Rev. Proc. 92-24, 1992-1 C.B. 739, provides procedures for requesting determination letters on the effect on a plan's qualified status under § 401(a) of the Code of plan language that permits, pursuant to § 420, the transfer of assets in a defined benefit plan to a health benefits account described in § 401(h).

Rev. Proc. 92-38, 1992-1 C.B. 859, provides notice that individual retirement arrangement trusts, custodial account agreements, and annuity contracts must be amended to provide for the required distribution rules in § 408(a)(6) or (b)(3). In addition, Rev. Proc. 92-38 modifies the guidance in Rev. Proc. 87-50 with regard to opinion letters issued to sponsoring organizations, including mass submitters and sponsors of prototype IRAs.

Rev. Proc. 93-41, 1993-2 C.B. 536, sets forth the procedures of the Service relating to the issuance of an administrative scrutiny determination as to whether a separate line of business satisfies the requirement of administrative scrutiny within the meaning of § 1.414(r)-6.

Rev. Proc. 97-29, 1997-1 C.B. 698, describes model amendments for SIMPLE IRAs; guidance to drafters of prototype SIMPLE IRAs on obtaining opinion letters; permissive amendments to sponsors of nonSIMPLE IRAs; the opening of a prototype program for SIMPLE IRA Plans; and transitional relief for users of SIMPLE IRAs and SIMPLE IRA Plans that have not been approved by the Service.

Rev. Proc. 98-59, 1998-2 C.B. 727, provides guidance on obtaining opinion letters to drafters of prototype Roth IRAs, and provides transitional relief for users of Roth IRAs that have not been approved by the Internal Revenue Service.

Rev. Proc. 2000-20, 2000-1 C.B. 553, as modified by Rev. Proc. 2002-29, 2002-1 C.B. 1176, and Rev. Proc. 2002-73, 2002-2 C.B. 932, revises and combines the Service's master and prototype (M&P) and regional prototype programs into a unified program for the pre-approval of pension, profit-sharing and annuity plans.

Rev. Proc. 2003-16, 2003-1 C.B. 359, sets forth guidelines for the implementation of the provision for a waiver of the 60-day rollover period described in section 644 of EGTRRA.

Rev. Proc. 2005-6, this Bulletin, provides procedures for issuing determination letters on the qualified status of employee plans under §§ 401(a), 403(a), 409, and 4975(e)(7).

C. Procedures applicable to Employee

 

Plans actuarial matters

 

 

Rev. Proc. 79-62, 1979-2 C.B. 576, outlines the procedure by which a plan sponsor or administrator may request a determination that a plan amendment is reasonable and provides for only de minimis increases in plan liabilities in accordance with § 412(f)(2)(A) of the Code and § 304(b)(2)(A) of ERISA.

Rev. Proc. 90-49, 1990-2 C.B. 620, modifies and replaces Rev. Proc. 89-35, 1989-1 C.B. 917, in order to extend the effective date to contributions made for plan years beginning after December 31, 1989, to change the deadline for requesting rulings under the revenue procedure, to revise the information requirements for a ruling request made under the revenue procedure, to furnish a worksheet for actuarial computations, and to provide a special rule under which certain de minimis nondeductible employer contributions to a qualified defined benefit plan may be returned to the taxpayer without a formal ruling or disallowance from the Service.

Rev. Proc. 94-42, 1994-1 C.B. 717, sets forth a procedure for obtaining approval of an amendment to a qualified plan that, under § 412(c)(8), reduces the accrued benefits of plan participants.

Rev. Proc. 2000-41, 2000-2, C.B. 371, sets forth the procedure by which a plan administrator or plan sponsor may obtain approval of the Secretary of the Treasury for a change in funding method as provided by § 412(c)(5) of the Code and § 302(c)(5) of ERISA.

Rev. Proc. 2004-15, 2004-7 I.R.B. 490, sets forth procedures for requesting waivers of the minimum funding standard described in § 412(d) and the issuance of such waivers by the office of the Director, Employee Plans, Tax Exempt and Government Entities Division.

Rev. Proc. 2004-44, 2004-31 I.R.B. 134, outlines the procedure by which a plan administrator or plan sponsor may request and obtain approval for an extension of an amortization period in accordance with § 412(e) of the Code and section 304(a) of ERISA.

D. Procedures applicable to Exempt

 

Organizations matters only

 

 

Rev. Proc. 80-27, 1980-1 C.B. 677, as modified by Rev. Proc. 96-40, 1996-2 C.B. 301, provides procedures under which recognition of exemption from federal income tax under § 501(c) may be obtained on a group basis for subordinate organizations affiliated with and under the general supervision or control of a central organization. This procedure relieves each of the subordinates covered by a group exemption letter from filing its own application for recognition of exemption.

Rev. Proc. 90-27, 1990-1 C.B. 514, sets forth revised procedures with regard to applications for recognition of exemption from federal income tax under §§ 501 and 521.

DOCUMENT ATTRIBUTES
  • Institutional Authors
    Internal Revenue Service
  • Cross-Reference
    For Rev. Proc. 2004-8, see Doc 2004-420 or 2004 TNT 6-

    13.
  • Code Sections
  • Subject Areas/Tax Topics
  • Jurisdictions
  • Language
    English
  • Tax Analysts Document Number
    Doc 2005-241
  • Tax Analysts Electronic Citation
    2005 TNT 2-15
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