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PART V. VOLUNTARY CORRECTION

SECTION 12. VCP FEES

Internal Revenue Bulletin 2002-29 · 2026-10-03 edition · updated 2026-10-04 · United States

.01 VCP general procedure compli- ance fee . (1) Compliance fee chart . Except as otherwise provided in this section 12, the compliance fee for an application under VCP is determined in accordance with the chart below. All fees must be submitted by certified or cashier’s check made payable to the U.S. Treasury. The chart contains a graduated range of fees based on the size of the plan and the number of participants. Each range includes a minimum amount, a maximum amount, and a presumptive amount. In each case, the minimum amount is the applicable VCO fee in section 12.02. It is expected that in most instances the compliance fee imposed will be at or near the presumptive amount in each range; however, the fee may be a higher or lower amount within the range, depending on the factors in paragraph (2) below.

VCP GENERAL PROCEDURES COMPLIANCE FEES

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