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IRS Clarifies Application of User Fee Waiver for Qualified Retirement Plans
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
July 8, 2003
IRS Notice 2003-49. Excerpt: [I]f a determination letter application for a defined contribution plan is filed within the plan's EGTRRA remedial amendment period, the application may be eligible for elimination of the user fee provided the plan was first in existence after January 1, 1997.... [For a defined benefit plan], the application may be eligible for elimination of the user fee provided the plan was first in existence after January 2, 1996.

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