Form 8717 Fee Exemption - New DB Cash Balance Plan

[Rob P]

We need to file a new DB Cash Balance Plan for an IRS Determination Letter (with no Demos) using Form 5300. The plan is under 100 participants with at least 1 NHCE.

Is this plan exempt from the $2,500 user fee?

I just re-read IRS Notice 2011-86 and it looks like it is exempt from the fee, but in the back of my mind I am thinking the exemptions ended with the EGTRRA remedial amendment period last year. However, I see the exemption option is still on the new Form 8717 (rev. 2-2013).

Thanks.

[Trekker]

The exemption is still available. If your new plan meets the requirements, it should be exempt.