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Text of IRS Notice 2011-86: Eligibility for Exemption from User Fee Requirement for Employee Plans Determination Letter Applications Filed After January 31, 2011 (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Oct. 20, 2011
This notice amplifies Notice 2002-1, 2002-1 C.B. 283, by explaining how to determine, for purposes of eligibility for exemption from the user fee requirement, if such an application has been filed within a remedial amendment period with respect to the plan beginning within the plan's first five plan years.... [It will be so treated if] (1) the application is filed with the Service by the last day of the submission period for the plan's current remedial amendment cycle, and (2) the plan is first in existence no earlier than January 1 of the tenth calendar year immediately preceding the year in which the submission period for the plan's current remedial amendment cycle begins.
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