SECTION 2. CHANGES

The principal changes are as follows: (1) The fee schedule has been revised by increasing many of the fees to reflect current costs; (2) a reduced user fee has been provided for in the case of certain substantially identical letter ruling requests; (3) an augmented fee has been provided for in the case in which the letter ruling requested involves several entities controlled by or associated with the entity requesting the letter ruling; (4) the correction fees applicable to requests for correction statements under the TVC program described in Rev. Proc. 95–24, 1995–1 C.B. 694, have been incorporated; (5) a separate user fee category, with a fee of $2,100, has been established for letter rulings involving the determination of the account limit under § 419A(c); (6) the user fees applicable to applications for approval of nonmodel amendments to permit use of a simplified method of determining highly compensated employees (‘‘HCEs’’) under § 414(q) pursuant to the procedures described in Rev. Proc. 95–34, 1995–29 I.R.B. 7, has been incorporated; and (7) the user fee applicable to master and prototype and regional prototype plan mass submitters has been changed so that, instead of one fee for each basic plan document regardless of the number of adoption agreements, the fee is now applicable to the basic plan document with one adoption agreement, and an additional fee, of $700, must be paid for each adoption agreement if more than one adoption agreement is submitted with the basic plan document.