News & Views

IRS USER FEES

Volume Submitter Specimen Plans		$9,000
Volume Submitter Lead Specimen Plan		$9,000
Volume Submitter Specimen Plan that is word-for-word identical to a lead Specimen plan		$200

Determination Letters
(1) If Plan will satisfy design-based or nondesign-based safe harbor, or if the applicant is not electing to receive a determination letter with respect to any of the general tests and applicant is not electing to receive a determination letter with respect to average benefit test:
(a) Form 5300		$1,000
(b) Form 5310		$1,000
(c) Form 5307		$300
(d) Form 6406		$300
(e) Multiple Employer Plans (Form 5300):
(i) 2-10 Forms 5300		$1,500
(ii) 11-99 Forms 5300		$1,500
(iii) 100-499 Forms 5300		$10,000
(iv) Over 499 Forms 5300		$10,000

(2) If applicant elects a determination letter with respect to the average benefit test and/or any of the general tests:
(a) Form 5300		$1,800
(b) Form 5310		$1,800
(c) Form 5307		$1,000
(d) Multiple Employer Plans (Form 5300)
(i) 2-10 Forms 5300		$2,300
(ii) 11-99 Forms 5300		$2,300
(iii) 100-499 Forms 5300		$15,000
(iv) over 499 Forms 5300		$15,000

5420 LBJ Freeway, Two Lincoln Center, Suite 1900 • Dallas, Texas 75240 Phone 972.661.5114 • Fax 972.661.5691