Exemption From IRS User Fee on Form 8717

[mming]

A Form 5307 is being filed for a determination letter regarding a volume submitter DC plan that is being restated, and the question has come up as to whether or not the employer would be exempt from the applicable IRS user fee. The form instructions for the 8717 say that the plan would be exempt if it "was first in effect no earlier than January 1 of the tenth calendar year immediately before the year in which the submission period for the plan's current remedial amendment cycle begins" Is this submission period considered to have started on 5/1/10 and will end on 4/30/16 since the deadline for the EGTRRA restatements was 4/30/10? If this is the case, the plan would seem to qualify for the exemption, as its effective date was 11/1/01 (and it's an eligible employer). In other words, plans effective 1/1/00 or later can be exempt from the fee - is this accurate?

[Draper55]

yes i believe you have read the 8717 instructions correctly...the plan is exempt...