SECTION 6. FEE SCHEDULE

The amount of the user fee payable with respect to each category or subcategory of submission is as set forth in the following schedule.

EMPLOYEE PLANS CATEGORY FEE

.01 Employee plans letter ruling requests .

(1) Computation of exclusion for annuitant under § 72 $75 (2) Change in plan year (Form 5308) $150 NOTE: No user fee is required if the requested change is permitted to be made pursuant to the procedure for automatic approval set forth in Rev. Proc. 87–27, 1987–1 C.B. 769.

(3) Change in funding method $400 (4) Approval to become a nonbank trustee (see § 1.401–12(n) of the Income Tax Regulations) $3,000 (5) Waiver of minimum funding standard, under § 412(d): (a) Waiver of $1,000,000 or more $3,500 (b) Waiver of less than $1,000,000 $1,500 (6) Letter ruling under Rev. Proc. 90–49, 1990–2 C.B. 620 $200 (7) Letter ruling involving the determination of the account limit under § 419A(c) $2,100 (8) Individually designed simplified employee pension (SEP) $2,100 (9) Nonmodel amendment of individually designed SEP pursuant to the amendment procedures described in Rev. Proc. 94–13, to comply with the requirements of § 401(a)(17) $400 (10) Nonmodel amendment of individually designed SEP to use simplified method of determining HCEs pursuant to the procedures described in Rev. Proc. 95–34 $400

NOTE: A single submission for Service approval may be made for plan amendments to include the simplified method of determining HCEs pursuant to the limited amendment procedures contained in sections 5(A) through 5(E) of Rev. Proc. 95–34 and to include plan language required under § 401(a)(31) pursuant to the limited amendment procedures contained in sections 7 through 10 of Rev. Proc. 93–12, and to reflect the OBRA ’93 changes to § 401(a)(17) pursuant to the limited amendment procedures contained in section E of Part IV of Rev. Proc. 94–13. In such a case, only one application and the user fee for a single amendment need be submitted. See section 6 of Rev. Proc. 95–34.

(11) All other letter rulings $2,100 Reduced fees, or augmented fee, applicable to all other letter rulings: (a) Letter ruling requests by or on behalf of eligible retirement plans (within the meaning of § 402(c)(8)(B)) with assets of less than $150,000 $600 (b) Letter ruling requests from U.S. citizens and resident alien individuals, domestic trusts, and domestic estates whose ‘‘total income’’ as reported on their federal income tax return (as amended) filed for a full (12 months) taxable year ending before the date the request is filed, plus any interest income not subject to tax under § 103 (interest on state and local bonds) for that period, is less than $150,000 $600

NOTE: The reduced fee applies to a married individual if the combined gross income of the applicant and the applicant’s spouse is less than $150,000. The gross incomes of the applicant and the applicant’s spouse are not combined, however, if the applicant is legally separated from his or her spouse and the spouses do not file a joint income tax return with each other. In the case of a letter ruling request from a domestic estate or trust that, at the time the request is filed, has not filed an income tax return for a full taxable year, the reduced fee will be applicable if the decedent’s or (in the case of an individual grantor) the grantor’s total income as reported on the last return filed for a full taxable year ending before the date of death or the date of the transfer, taking into account any additions required to be made to total income described in this subparagraph, is less than $150,000.

(c) Letter ruling requests from organizations exempt from income tax under ‘‘Subchapter F-Exempt Organizations’’ with gross receipts of less than $150,000 $600

NOTE: An organization exempt from income tax under Subchapter F must certify in its request for a letter ruling that its gross receipts for the last full taxable year before the request was filed were less than $150,000.

(d) In situations in which a taxpayer requests substantially identical letter rulings for multiple entities with a common member or sponsor, or for multiple members of a common entity, each additional letter ruling request after the $2,100 fee or $600 fee, as appropriate, has been paid for the first letter ruling $200 (e) In situations in which a taxpayer requests a single letter ruling involving substantially identical issues of fact and law with respect to multiple members of a common entity, for each additional entity after the $2,100 fee or $600 reduced fee, as applicable, has been paid for the first entity $200

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.02 Requests for certain administrative exemptions . Requests for administrative exemptions for participant-directed transactions that are in compliance with the regulations under § 404(c) of the Employee Retirement Income Security Act of 1974 (ERISA) but may result in prohibited transactions under § 4975 $2,100 NOTE: The provisions of Rev. Proc. 75–26, 1975–1 C.B. 722, are applicable to such requests.

.03 Administrative scrutiny determinations with respect to separate lines of business . (1) For the first separate line of business for which a determination is requested $3,250 (2) For each additional separate line of business for which a determination is requested $1,000 .04 Opinion letters and advisory letters on master and prototype plans . (1) Mass submitter M & P plan, per basic plan document, new or amended, with one adoption agreement $3,600 (2) Mass submitter M & P plan, per each additional adoption agreement $700 (3) Sponsoring organization’s word-for-word identical adoption of M & P mass submitter’s basic plan document (or an amendment thereof), per adoption agreement $100 NOTE 1: Mass submitters that are sponsoring organizations in their own right are liable for this fee. NOTE 2: If a mass submitter submits, in any 12-month period ending January 31, more than 300 applications on behalf of word-for-word adopters with respect to a particular adoption agreement, only the first 300 such applications will be subject to the fee; no fee will apply to those in excess of the first 300 such applications submitted within the 12-month period.

(4) Sponsoring organization’s minor modification of M & P mass submitter’s plan document, per adoption agreement $400 (5) Nonmass submission (new or amended) by M & P sponsoring organization, per basic plan document $3,000 (6) M & P mass submitter’s request for an advisory letter with respect to the addition of optional provisions following issuance of a favorable opinion letter (see section 18.031(c) of Rev. Proc. 89–9), per basic plan document (regardless of the number of adoption agreements) $400 (7) M & P mass submitter’s addition of new adoption agreements after the basic plan document and associated adoption agreements have been approved, per adoption agreement $700 (8) Assumption of sponsorship of an approved M & P plan, without any amendment to the plan document, by a new entity, as evidenced by a change of employer identification number $200 (9) Adoption, by M & P sponsoring organization or M & P mass submitter, of nonmodel amendment pursuant to the limited amendment procedure described in Rev. Proc. 93–12, to comply with the requirements of § 401(a)(31) $400 (10) Adoption, by M & P sponsoring organization or M & P mass submitter, of nonmodel amendment pursuant to the amendment procedures described in Rev. Proc. 94–13, to comply with the requirements of § 401(a)(17) $400 (11) Adoption, by M & P sponsoring organization or M & P mass submitter (other than an identical adopter of an M & P mass submitter plan), of nonmodel amendment to use simplified method of determining HCEs pursuant to the procedures described in Rev. Proc. 95–34 $400 NOTE 1: Only one user fee is required for all plans submitted simultaneously by each sponsor, regardless of the number of plans affected. NOTE 2: See note at section 6.01(10) of this revenue procedure.

.05 Notification letters issued by Headquarters Office of the Service on mass submitter regional prototype plans .

(1) Mass submitter regional prototype plan, per basic plan document, new or amended, with one adoption agreement $3,600 (2) Mass submitter regional prototype plan, per each additional adoption agreement $700 NOTE: Separate notification letters are required for sponsors utilizing mass submitter regional prototype plans. Such notification letters are issued by key district offices. The applicable user fee is set forth in section 6.11(1) of this revenue procedure.

(3) Regional prototype plan mass submitter’s addition of new adoption agreements after the basic plan document and associated adoption agreements have been approved, per adoption agreement $700 (4) Regional prototype plan mass submitter’s adoption of nonmodel amendment pursuant to the limited amendment procedure described in Rev. Proc. 93–12, to comply with the requirements of § 401(a)(31) (Form 4461 or 4461–A) $200 (5) Regional prototype plan mass submitter’s adoption of nonmodel amendment pursuant to the amendment procedures described in Rev. Proc. 94–13, to comply with the requirements of § 401(a)(17) $200

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(6) Regional prototype plan mass submitter’s adoption of nonmodel amendment to use simplified method of determining HCEs pursuant to the procedures described in Rev. Proc. 95–34 $200 NOTE: See the note at section 6.01(10) of this revenue procedure.

.06 Opinion letters on prototype individual retirement accounts and/or annuities and simplified employee pensions, including salary reduction SEPs (SARSEPS) .

(1) Mass submission of a prototype IRA or SEP, per plan document, new or amended $1,000 (2) Sponsoring organization’s word-for-word identical adoption of mass submitter’s prototype IRA or SEP, per plan document or an amendment thereof $100 NOTE: If a mass submitter submits, in any 12-month period ending January 31, more than 300 applications on behalf of word-for-word adopters with respect to a particular adoption agreement, only the first 300 such applications will be subject to the fee; no fee will apply to those in excess of the first 300 such applications submitted within the 12-month period.

(3) Sponsoring organization’s minor modification of mass submitter’s prototype IRA or SEP, per plan document $200 (4) Sponsoring organization’s nonmass submission of prototype IRA or SEP (new or amended), per plan document (Form 5306 or Form 5306–SEP) $500 (5) Amendment of an approved prototype SEP or SARSEP by a mass submitter, an identical adopter, or other sponsoring organization solely by the adoption of the Model Amendment reproduced in the Appendix to Rev. Proc. 91–44, per plan document $100 (6) Adoption, by prototype SEP sponsor or SEP mass submitter, of nonmodel amendment pursuant to the alternative amendment procedures described in Rev. Proc. 94–13, to comply with the requirements of § 401(a)(17) $200 (7) Adoption, by prototype SEP sponsor or SEP mass submitter, of nonmodel amendment to use simplified method of determining HCEs pursuant to the procedures described in Rev. Proc. 95–34 $200 NOTE 1: See the note at section 6.01(10) of this revenue procedure. NOTE 2: See Note 1 at section 6.04(11) of this revenue procedure.

.07 Compliance statements under VCR program . (1) Request for a compliance statement under the VCR program: (a) For a plan with assets of less than $500,000, and no more than 1,000 plan participants $500 (b) For a plan with assets of at least $500,000, and no more than 1,000 plan participants $1,250 (c) For a plan with more than 1,000 plan participants but less than 10,000 plan participants $5,000 (d) For a plan with 10,000 or more plan participants $10,000 NOTE: In establishing the number of plan participants, the plan sponsor will use the numbers from the most recently filed Form 5500 series.

(2) Request for a compliance statement under the SVP $350 .08 Correction statements under TVC program . (1) Request for a correction statement under the TVC program: (a) For an employer with fewer than 25 employees $350 (b) For an employer with at least 25 and no more than 1,000 employees $1,250 (c) For an employer with more than 1,000 employees but less than 10,000 employees $5,000 (d) For an employer with 10,000 or more employees $10,000 .09 Employee plans determination letters . (1) If the plan is intended to satisfy a design-based or nondesign-based safe harbor, or if the applicant is not electing to receive a determination with respect to any of the general tests, and the applicant is not electing to receive a determination with respect to the average benefit test:

(a) Form 5300 $700 (b) Form 5303 $700 (c) Form 5310 $225 (d) Form 5307 $125 (e) Form 6406 $125 (f) Multiple employer plan: (i) 2 to 10 employers $700 (ii) 11 to 99 employers $1,400

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(iii) 100 to 499 employers $2,800 (iv) Over 499 employers $5,600 NOTE: In the case of a multiple employer plan that is adopted by other employers after the initial submission, the fee would be the same as in paragraph (1) above. If only one employer adopts the plan in any subsequent year, the fee would be $700.

(2) If the applicant is electing to receive a determination with respect to the average benefit test and/or any of the general tests:

(a) Form 5300 or Form 5303 $1,250 (b) Form 5307 $1,000 (c) Form 5310 $375 (d) Multiple employer plan: (i) 2 to 10 employers $1,250 (ii) 11 to 99 employers $2,000 (iii) 100 to 499 employers $3,500 (iv) Over 499 employers $6,500 NOTE: In the case of a multiple employer plan that is adopted by other employers after the initial submission, the fee would be the same as in paragraph (2) above. If only one employer adopts the plan in any subsequent year, the fee would be $1,250.

(3) Group trusts contemplated by Rev. Rul. 81–100, 1981–1 C.B. 326 $750 (4) Adoption of nonmodel amendment by employer maintaining an individually designed plan, pursuant to the limited amendment procedure described in Rev. Proc. 93–12, to comply with § 401(a)(31) of the Code (Form 6406) $125 (5) Adoption of nonmodel amendment by employer that has previously adopted a volume submitter’s specimen plan and wishes to utilize the version of the specimen plan that includes a nonmodel amendment pursuant to the limited amendment procedure described in Rev. Proc. 93–12, to comply with § 401(a)(31) (Form 5307) $125 (6) Adoption of nonmodel amendment by employer maintaining an individually designed plan, pursuant to the alternative amendment procedures described in Rev. Proc. 94–13, to comply with the requirements of § 401(a)(17) $125 (7) Adoption of nonmodel amendment by employer that has previously adopted a volume submitter’s specimen plan and wishes to utilize the version of the specimen plan that includes a nonmodel amendment pursuant to the alternative amendment procedures described in Rev. Proc. 94–13, to comply with the requirements of § 401(a)(17) $125 (8) Adoption of nonmodel amendment by employer that maintains an individually designed plan, including a previously approved volume submitter plan, to include simplified method of determining HCEs pursuant to the procedures described in Rev. Proc. 95–34 $125 NOTE: See the note at section 6.01(10) of this revenue procedure.

(9) Adoption of nonmodel amendment by employer that has previously adopted a volume submitter’s specimen plan and wishes to utilize the version of the specimen plan that includes a nonmodel amendment to use simplified method of determining HCEs pursuant to the procedures described in Rev. Proc. 95–34 $125 NOTE: See the note at section 6.01(10) of this revenue procedure.

.10 Advisory letters on volume submitter plans . (1) Volume submitter specimen plans $1,500 NOTE: A practitioner that has received approval of a volume submitter specimen plan in a key district office must receive separate approval of the plan from each other key district office in which there are clients adopting substantially similar plans. If the practitioner certifies at the time of filing with the second key district office that the specimen plan is identical to a specimen plan approved by another key district office with respect to that practitioner and attaches a copy of that office’s advisory letter, then the user fee that would otherwise be charged for the specimen plan will not be charged.

(2) Adoption, by sponsor of volume submitter specimen plan, of nonmodel amendment pursuant to the limited amendment procedure described in Rev. Proc. 93–12, to comply with the requirements of § 401(a)(31) $400 (3) Adoption, by sponsor of volume submitter specimen plan, of nonmodel amendment pursuant to the alternative amendment procedures described in Rev. Proc. 94–13, to comply with the requirements of § 401(A)(17) $400 (4) Adoption, by sponsor of volume submitter specimen plan, of nonmodel amendment to use simplified method of determining HCEs pursuant to the procedures described in Rev. Proc. 95–34 $400 NOTE: See the note at section 6.01(10) of this revenue procedure.

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.11 Notification letters issued by key district offices with respect to regional prototype plans . (1) Sponsor’s identical adoption of mass submitter’s regional prototype plan basic plan document, per adoption agreement (Form 4461–B) $100 NOTE: Mass submitters that are sponsors in their own right are liable for this fee.

(2) Sponsor’s nonmass submission of regional prototype plan, per adoption agreement (Form 4461 or 4461–A) $1,500 (3) Adoption, by sponsor of regional prototype plan, of nonmodel amendment pursuant to the limited amendment procedure described in Rev. Proc. 93–12, to comply with the requirements of § 401(a)(31) (Form 4461 or 4461–A) $400 (4) Adoption, by sponsor of regional prototype plan, of nonmodel amendment pursuant to the alternative amendment procedures described in Rev. Proc. 94–13, to comply with the requirements of § 401(a)(17) $400 (5) Adoption, by sponsor of regional prototype plan, of nonmodel amendment to use simplified method of determining HCEs pursuant to the procedures described in Rev. Proc. 95–34 $400 NOTE: See the note at section 6.01(10) of this revenue procedure.

EXEMPT ORGANIZATIONS CATEGORY FEE .12 Exempt organizations letter rulings . (1) Applications with respect to change in accounting period (Form 1128) $100 NOTE: No user fee is charged if the procedure described in Rev. Proc. 85–58, 1985–2 C.B. 740, is used by timely filing the appropriate information return, or if the procedure described in Rev. Proc. 76–10, 1976–1 C.B. 548, for organizations with group exemptions is followed. (2) Applications with respect to change in accounting method (Form 3115) $100 NOTE: No user fee is charged if the method described in Rev. Proc. 92–74, 1992–2 C.B. 442, or that described in Rev. Proc. 92–75, 1992–2 C.B. 448, is used. Taxpayers complying timely with whichever of those revenue procedures is applicable will be deemed to have obtained the consent of the Commissioner of Internal Revenue to change their method of accounting.

(3) Advance approval of scholarship grant-making procedures of a private foundation that has an agreement for the administration of the scholarship program with the National Merit Scholarship Corp., or similar organization administering a scholarship program shown to meet Service requirements $100 (4) Request for a letter ruling as to whether an organization exempt from federal income tax is required to file an annual return under § 6033 $200 NOTE 1: See Rev. Proc. 95–48, 1995–47 I.R.B. 13, which specifies that governmental units and affiliates of governmental units that are exempt from federal income tax under § 501(a) are not required to file annual information returns on Form 990, Return of Organization Exempt from Income Tax. NOTE 2: There is no additional charge for a determination of § 6033 requirement from an organization seeking recognition of exempt status under § 501 if the organization submits the information required by line 9 of Part I of Form 1023, Application for Recognition of Exemption under Section 501(c)(3) of the Code, or submits a separate written request with its application for recognition of exemption. Only the user fee for the initial application for recognition of exemption applies.

(5) Request for a confirmation letter dealing with private benefit/inurement issues on the tax-exempt status of the organization arising from proposed tax-exempt bond financing $600 (6) All other letter rulings $2,100 Reduced fees applicable to all other letter rulings: (a) Organizations with gross receipts less than $150,000 $600 NOTE: An exempt organization seeking a reduced fee must certify in the letter ruling request that its gross receipts for the last taxable year before the request is filed were less than $150,000.

(b) Letter ruling requests from U.S. citizens and resident alien individuals, domestic trusts, and domestic estates whose ‘‘total income’’ as reported on their federal income tax return (as amended) filed for a full (12 months) taxable year ending before the date the request is filed, plus any interest income not subject to tax under § 103 (interest on state and local bonds) for that period, is less than $150,000 $600 NOTE: The reduced fee applies to a married individual if the combined gross income of the applicant and the applicant’s spouse is less than $150,000. The gross incomes of the applicant and the applicant’s spouse are not combined, however, if the applicant is legally separated from his or her spouse and the spouses do not file a joint income tax return with each other. In the case of a letter ruling request from a domestic estate or trust that, at the time the request is filed, has not filed an income tax return for a full taxable year, the reduced fee will be applicable if the decedent’s or (in the case of an individual grantor) the grantor’s total income as reported on the last return filed for a full taxable year ending before the date of death or the date of the transfer, taking into account any additions required to be made to total income described in this subparagraph, is less than $150,000.

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(c) Letter ruling requests in which a taxpayer requests substantially identical letter rulings for multiple entities with a common member or activity, or multiple members of a common entity, for each additional letter ruling request after the $2,100 fee or $600 reduced, as applicable, has been paid for the first letter ruling request $200 .13 Exempt organizations determination letters and requests for group exemption letters . (1) Initial application for exemption under § 501 or § 521 from organizations (other than pension, profitsharing, and stock bonus plans described in § 401) that have had annual gross receipts averaging not more than $10,000 during the preceding four years, or new organizations that anticipate gross receipts averaging not more than $10,000 during their first four years $150 NOTE: Organizations seeking this reduced fee must sign a certification with their application that the receipts are or will be not more than the indicated amounts.

(2) Initial application for exempt status from organizations otherwise described in paragraph (1) of this section 6.13 whose actual or anticipated gross receipts exceed the $10,000 average annually $465 NOTE: If an organization that is already recognized as exempt under § 501(c) seeks reclassification under another subparagraph of § 501(c), a new user fee will be charged whether or not a new application is required. An additional fee applies to organizations that seek recognition of exemption under § 501(c)(4) (unless requested at the time of the § 501(c)(3) application) for a period for which they do not qualify for exemption under § 501(c)(3) because their application was filed late and they do not qualify for relief under § 301.9100–1.

(3) Group exemption letters $500