IRS Updates User Fee Forms for Determination, Opinion, Advisory Letters

Any requests for employee plan determination letters from the IRS must be accompanied by Form 8717, and requests for opinion or advisory letters must include new Form 8717-A. But be sure you use the latest version of Form 8717, now called the User Fee for Employee Plan Determination Letter Request — the IRS has updated it, and requires that the latest version be used.

The IRS updated Form 8717 to reflect new user fees that went into effect Feb. 1, 2014.

The IRS also changed the content of Form 8717. The IRS has deleted from that form information it had contained regarding opinion or advisory letter requests for volume submitter and master or prototype plans. Instead, the IRS created Form 8717-A, User Fee for Employee Plan Opinion or Advisory Letter Request, which now contains that information.