SECTION 2. CHANGES

.01 In general. This revenue procedure is a general update of Rev. Proc. 99–8, 1999–1 I.R.B. 229. A number of fee categories have been adjusted; the level of assets, income or gross receipts qualifying for a reduced letter ruling fee has been increased, and a fee category has been established concerning the excise tax under § 4971(b) of the Internal Revenue Code. Most other changes to Rev. Proc. 99–8 are minor revisions, such as updating citations to other revenue procedures, or eliminating out-of-date fees.

.02 Tax Exempt and Government Enti- ties Division. The procedure has been revised to reflect the reorganization of the Service and the creation of the new Tax Exempt and Government Entities Division (TE/GE). Throughout the procedure, titles have been changed to reflect the realignment of responsibilities formerly under the Assistant Commissioner(Employee Plans and Exempt Organizations) to the Commissioner, TE/GE.

.03 Fee schedule . Sections 6.01(11) and 6.08(6), concerning reduced fees for letter rulings, have been modified by increasing the qualifying level of assets, income or gross receipts from $150,000 to $200,000.

References to fees for notification letters for regional prototype plans have been removed from this procedure because the Service is no longer accepting applications for such letters. See, Announcement 99–50, 1999–19 I.R.B. 6.

Section 6.06(1) and section 6.06(2) have been modified to provide separate fee schedules for Form 5310 applications for multiple employer plans. Like the fee schedules for Form 5300 applications for multiple employer plans, the new schedules are graduated on the basis of the number of employers in the plan.

.04 New Categories. A new section 6.01(6) has been added to clarify the user fee for requests for waivers of the 100% excise tax under § 4971(b).

.05 Compliance and Correction Fees. References to compliance fees and correction fees under the Voluntary Compliance Resolution (VCR) Program and the Tax-Sheltered Annuity Voluntary Correction (TVC) Program have been removed from this procedure because they are not user fees. For further guidance, please see Rev. Proc. 98–22, 1998–12 I.R.B. 11, with respect to compliance fees under VCR, and Rev. Proc. 99–13, 1999–5 I.R.B. 52, with respect to compliance correction fees under TVC.