Form 8717 Exemption from User Fee??

[chris]

Won't most adopters (assuming below the e/ee # threshhold) of volume submitter plans qualify for the exemption from the user fee requirement since the remedial amendment period has been extended to at least 9/30/03?

[Guest rhp]

Notice 2002-1 has Q&As about the exemption

[davef]

I believe that the exemption will apply depending on when the plan was initially effective. It's my understanding that if the plan was initially effective on or after December 8, 1989 (the 5-year period preceding the start of the GUST remedial amendment period), and it met the 100 employee rule, the exemption will apply.