SECTION 10. REFUNDS

1998–1 I.R.B. 225 January 5, 1998

than $1,000,000 (increased from $1,625 to $1,900); (6) waiver of the excise tax under § 4971(f), on failure to pay a liquidity shortfall, where the waiver is for $1,000,000 or more (increased from $3,750 to $4,425); (7) waiver of the excise tax under § 4971(f), on failure to pay a liquidity shortfall, where the waiver is for less than $1,000,000 (increased from $1,625 to $1,900); (8) letter ruling under Rev. Proc. 90-49 (increased from $250 to $275); (9) administrative scrutiny determination with respect to separate lines of business, for the first separate line of business (increased from $3,450 to $4,000); (10) administrative scrutiny determination with respect to separate lines of business, for each additional separate line of business for which a determination is requested (increased from $1,100 to $1,300); (11) mass submitter M & P plan, per basic plan document with one adoption agreement (decreased from $3,600 to $3,000); (12) each adoption agreement relating to an M & P plan of a mass submitter (decreased from $700 to $400); (13) minor modification of a mass submitter’s M & P plan document, per adoption agreement (increased from $200 to $225); (14) M & P plan nonmass submission, per adoption agreement (decreased from $2,000 to $1,800); (15) addition of optional provisions following the issuance of a favorable opinion letter, per basic plan document (increased from $400 to $480); (16) addition of new adoption agreements relating to a mass submitter’s M & P plan after the basic plan document and associated adoption agreements have been approved, per adoption agreement (decreased from $700 to $400); (17) 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 (increased from $200 to $240); (18) mass submitter regional prototype plan, per basic plan document with one adoption agreement (decreased from $3,600 to $3,000); (19) each adoption agreement relating to a regional prototype plan of a mass submitter (decreased from $700 to $400); (20) addition of new adoption agreements relating to a mass submitter’s regional prototype plan after the basic plan document and associated adoption agreements have been approved, per adoption agreement (decreased from $700

to $400); (21) mass submitter’s prototype IRA, SEP, SIMPLE IRA, or SIMPLE IRA Plan, per plan document (increased from $1,000 to $1,050); (22) minor modification of a mass submitter’s prototype IRA, SEP, SIMPLE IRA, or SIMPLE IRA Plan, per plan document (increased from $200 to $275); and (23) nonmass submission of prototype IRA, SEP, SIMPLE IRA, or SIMPLE IRA Plan, per plan document (decreased from $500 to $400). With respect to exempt organization categories, changes have been made with respect to requests relating to: (1) change in accounting period (increased from $100 to $130); and (2) change in accounting method (increased from $100 to $130).

.02 New categories. The provisions of Rev. Proc. 97–29, 1997–1 C.B. 698, sections 3.03(6) and 6.02, relating to the user fee applicable to the establishment of a prototype SIMPLE IRA and the user fees applicable to prototype SIMPLE IRA Plans have been incorporated herein. A new category, relating to the approval of an organization’s exempt status under § 501(c)(25) has been added, with a user fee of $500.

.03 Deletion of material no longer ap- plicable. References to Rev. Proc. 93–12, 1993–1 C.B. 479; Rev. Proc. 94–13, 1994–1 C.B. 566; and Rev. Proc. 95–34, 1995–2 C.B. 385, and to user fees related to these revenue procedures, have been deleted.