SECTION 2. CHANGES

.01 Fee schedule. Adjustments have been made in several of the fees. With respect to employee plans categories, changes have been made with respect to requests relating to: (1) computation of the exclusion for an annuitant under § 72 of the Code (increased from $75 to $80); (2) change in plan year (increased from $100 to $120); (3) change in funding method (increased from $400 to $450); (4) waiver of the minimum funding standard, where the waiver is for $1,000,000 or more (increased from $3,750 to $4,425); (5) waiver of the minimum funding standard, where the waiver is for less

.01 Letter ruling requests. .02 Requests for certain administrative

exemptions .03 Administrative scrutiny determina tions with respect to separate lines of business .04 Opinion letters and advisory letters

on master and prototype plans .05 Notification letters issued by the Na tional Office on mass submitter re

.01 Requests involving several offices .02 Requests involving several fee cate gories .03 Requests involving several issues .04 Requests involving several unrelated

transactions .05 Requests for separate letter rulings

for several entities