User Fees and Addresses for Pre-Approved 403(b) Plan Applications Updated

The IRS on Feb. 26 announced that it has updated user fees as well as the addresses to which applications for approval of pre-approved 403(b) plans are to be sent. The new information is contained in Revenue Procedure (Rev. Proc.) 2015-22.

Rev. Proc. 2015-22 addresses omissions in previous guidance concerning user fees relevant to pre-approved 403(b) plans. Modifications Rev. Proc. 2014-28 made to Rev. Proc. 2013-22 did not specify a user fee for a minor modifier of a Code Section 403(b) volume submitter specimen plan of a mass submitter. Rev. Proc. 2015-8, which, in part, provides a fee schedule for certain filings and submissions to the IRS, did not include a user fee for such minor modifiers.

Rev. Proc. 2015-22 also updates an address that had been included in Rev. Proc. 2013-22. Under the new guidance, applications for opinion letters for 403(b) prototype plans and applications for advisory letters for 403(b) volume submitter specimen plans are to be sent to:

Internal Revenue Service
Attn: Pre-Approved Plans Coordinator
Room 5106, Group 7521
P.O. Box 2508
Cincinnati, OH 45201-2508
Rev. Proc. 2015-22 is effective Feb. 26, 2015.