Form 8717 and related user fee for termination (F5310)

[jkharvey]

I want to make sure I understand this correctly. To meet the exemption from User Fee a plan that was first effective on or after 12/9/1989 must file the application for FDL before end of GUST remedial amendment period. This applies to terminations also? If a plan that was first effective in 1994, terminates in 2000 and files F5310 in January 2001, there is no user fee?

[Guest pineapple]

Sorry, user fee is only waived for applications filed after 12/31/2001.

[jkharvey]

OOPS. I have my dates wrong. The plan terminated in 2001 and is filing F5310 in 2002. Sorry about that.

[Guest Ray Williams]

The exemption does not apply to terminations, only initial qualification.

[jkharvey]

That's what I was trying to confirm. Thank you very much.

[Guest pineapple]

Hate to disagree with you Ray, but you're incorrect. The exemption applies to all determination letter requests which meet the requirements outlined in Notice 2002-1. Q&A-2 states that "in general, any determination letter request described in section 3.01 of Rev. Proc. 2002-6 that meets the requirements of this notice is exempt from the user fee." Section 3.01 of Rev. Proc. 2002-6 covers terminations.