Form 8717

[katieinny]

I want to get a few 5307s filed before the April 30, 2010 deadline. These are not new plans. Some have prior determination letters and some never applied for a determination letter. I'm thinking that all of these clients need to pay the user fee because their plans existed prior to 2005. This is in reference to the part of the instructions that says "within the first five plan years." Only new plans that started out on an EGTRRA document would be exempt from the filing fee. But then, the IRS says that "a plan that was first effective on or after January 2, 1997 will automatically meet this requirement." I'm so confused!

[J Simmons]

I understand that the plan has to have started no earlier than 5 years before the EGTRRA remedial amendment period began. Since it began 1/1/2002, any plan established 1/2/1997 or later meets that requirement.