Funding Waiver Application

[mwyatt]

Haven't done one of these for awhile; just wanted to confirm that the correct address (taken from Rev. Proc. 94-41) is still

Assistant Commissioner

Employee Plans and Exempt Organizations

Attention: CP:E:EP:R

P.O. Box 14073

Ben Franklin Station

Washington, DC 20044

Also, my reading from 2002 schedule is that user fee amount is $2,200 (under 100 life plan with waiver request approx. $55,000).

Can anyone confirm this address for me (just wanted to doublecheck due to all of the restructuring of the IRS).

Thanks for your help.

[david rigby]

I think the IRS issues a new Rev. Proc every January. This is applicable for 2002: http://www.benefitslink.com/IRS/revproc2002-8.shtml

If you mail your application after the next Rev. Proc is issued, then the $2,200 fee might be incorrect.

BTW, I assisted a client in filing a waiver request last December. Still have not heard from the IRS.

[mwyatt]

Thanks Pax for the reply.

I have noticed the increases every year in the User Fee (what a kick in the pants in some ways as these are obviously clients in financial difficulty) and am planning on mailing the application this week.

I guess that the address in 94-41 is still correct from your response (we use RIA Checkpoint and I assume that they would have posted a link to an update on the web if the address had changed). I was just checking to make sure that the address hadn't been updated since then due to all of the reorganization of the IRS (in fact is EP/EO even the department name anymore?).

[david rigby]

I have found no other address, although it is possible that a better address is available.

[mwyatt]

An addendum (after spending about an hour this morning trying to track down the submitted application):

Correct address to use now for funding waiver applications is

Internal Revenue Service

McPherson Station

PO Box 27063

Washington, DC 20038

Would have been nice if the IRS had publicized the address change... (fortunately the application did eventually make its way to the right place).

[Guest jerry2575]

It would have been nice if the IRS had publicized the new address...

We submitted a waiver application in March, and the postal service just returned it (yesterday!) as undeliverable. Since we sent it certified, we have proof of the timely mailing, and are hopeful the IRS will accept it as such.

Has anyone else run into this problem of sending the waiver application to the address in 94-41, and the post office bouncing it back? Has the IRS accepted the application anyway????

YIP (yours in pensions),

jerry2575

[david rigby]

The client we assisted with a waiver needed three addresses: original address in Rev. Proc, and two more when other IRS offices asked for additional information. Ridiculous.

[david rigby]

FWIW, the IRS has issued a new Revenue Procedure on applications for waiver of minimum funding.

http://benefitslink.com/IRS/revproc2004-15.pdf