Rob P Posted November 22, 2013 Share Posted November 22, 2013 We need to file a new DB Cash Balance Plan for an IRS Determination Letter (with no Demos) using Form 5300. The plan is under 100 participants with at least 1 NHCE. Is this plan exempt from the $2,500 user fee? I just re-read IRS Notice 2011-86 and it looks like it is exempt from the fee, but in the back of my mind I am thinking the exemptions ended with the EGTRRA remedial amendment period last year. However, I see the exemption option is still on the new Form 8717 (rev. 2-2013). Thanks. Link to comment Share on other sites More sharing options...
Trekker Posted February 4, 2014 Share Posted February 4, 2014 The exemption is still available. If your new plan meets the requirements, it should be exempt. Link to comment Share on other sites More sharing options...
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