The Internal Revenue Service (IRS) is significantly increasing the cost to plan sponsors for submitting their plans for IRS determination letters and other rulings. When a plan applies for a determination letter or other ruling, the IRS requires a user fee to be paid. In some cases, those user fees more than doubled. For example, the user fee for a base level determination letter application for a single employer plan is jumping from $1,000 to $2,500. In most instances, the user fee increases take effect February 1, 2011. (Rev. Proc. 2011-8)