Effective February 1, 2011, IRS Revenue Procedure 2011-8 has changed the IRS’s user fees for filing for determination letters for tax-qualified retirement plans. The fee changes include those for filing Form 5300, Application for Determination for Employee Benefit Plan, and Form 4461, Application for Approval of Master or Prototype or Volume Submitter Defined Contribution Plans. Although Form 8717, User Fee for Employee Plan Determination, Opinion, and Advisory Letter Request, has not yet been updated to reflect the new fees, the IRS advised taxpayers to continue to use the old Form 8717 until the new one is available, and, beginning February 1, 2011, submit this form with the new Revenue Procedure 2011-8 fees. IRS Announcement 2011-8 corrected the user fee schedule in Revenue Procedure 2011-8 for non-mass submitter master or prototype plans.