SECTION 6. FEE SCHEDULE — Internal Revenue Bulletin 2006-1

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

CATEGORY

EMPLOYEE PLANS USER FEES

.01 Letter ruling requests. User fees for requests postmarked before 2/1/2006

User fee for requests postmarked on or after 2/1/2006

(1) Computation of exclusion for annuitant under § 72 $95 $380

(2) Change in plan year (Form 5308) $145 $380

(3) Certain waivers of 60-day rollover period $95 not available

(a) Rollover less than $50,000 not applicable $500

(b) Rollover equal to or greater than $50,000 and less than $100,000

not applicable $1,500

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. In such a case, Form 5308 should not be submitted to the Service.

(4) Change in funding method $560 $2,800

(5) Letter ruling under Rev. Proc. 90–49, 1990–2 C.B. 620 $340 $2,800

(6) Approval to become a nonbank trustee (see § 1.408–2(e) of the Income Tax Regulations)

(7) Letter ruling involving the determination of the account limit under § 419A(c)

(8) Waiver of minimum funding standard or excise tax (§ 412(d), 4971(b) or 4971(f)):

$3,665 $14,500

$2,570 $14,500

(a) Waiver of $1,000,000 or more $5,415 $13,000

(b) Waiver of less than $1,000,000 $2,290 $6,100

(9) Individually designed simplified employee pension (SEP) $2,570 $9,000

(10) All other letter rulings $2,570 $9,000

Reduced fees, or augmented fee, applicable to all other letter rulings (which will not be available after 1/31/2006):

(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 $250,000

$625 not available

January 3, 2006 248 2006–1 I.R.B.

(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 $250,000

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 $250,000. 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 $250,000.

(c) Letter ruling requests from organizations exempt from income tax under “Subchapter F-Exempt Organizations” with gross receipts of less than $250,000

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 $250,000.

(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 $2,570 fee or the $625 reduced fee, as applicable, has been paid for the first letter ruling request.

(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 $2,570 fee or $625 reduced fee, as applicable, has been paid for the first entity.

.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

.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

(2) For each additional separate line of business for which a determination is requested

.04 Opinion letters on prototype individual retirement accounts and/or annuities, simplified employee pensions, SIMPLE IRAs, SIMPLE IRA Plans, and Roth IRAs.

$625 not available

$210 not available

$2,570 $2,570

$4,915 $4,915

$1,580 $1,580

2006–1 I.R.B. 249 January 3, 2006

(1) Mass submission of a prototype IRA, SEP, SIMPLE IRA, SIMPLE IRA Plan, or Roth IRA, per plan document, new or amended

(2) Sponsoring organization’s nonmass submission of prototype IRA, SEP, SIMPLE IRA, SIMPLE IRA Plan, or Roth IRA, per plan document

(3) Sponsoring organization’s word-for-word identical adoption of mass submitter’s prototype IRA, SEP, SIMPLE IRA, SIMPLE IRA Plan, or Roth IRA, per plan document or an amendment thereof

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 of prototype IRAs with respect to a particular plan document, 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 word-for-word identical adoption of mass submitter’s prototype dual-purpose IRA, per plan document or an amendment thereof

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 of prototype dual-purpose IRAs with respect to a particular plan document, 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.

(5) Sponsoring organization’s minor modification of mass submitter’s prototype IRA, SEP, SIMPLE IRA, SIMPLE IRA Plan, or Roth IRA, per plan document

(6) Sponsoring organization’s minor modification of mass submitter’s prototype dual-purpose IRA, per plan document

(7) Opinion letters on dual-purpose (combined traditional and Roth) IRAs:

(a) Mass submission of a prototype dual-purpose IRA, per plan document, new or amended

(b) Sponsoring organization’s nonmass submission of prototype dual-purpose IRA, per plan document

$1,300 $3,000

$480 $3,000

$125 $200

$335 $750

$675 $750

$2,570 $4,500

$990 $4,500

.05 Opinion letters on master and prototype plans. User fee for applications postmarked before 7/1/2006

User fee for applications postmarked on or after 7/1/2006

(1) Mass submitter M & P plan, per basic plan document, new or amended, with one adoption agreement

(2) Nonmass submission (new or amended) by M & P sponsor, per adoption agreement

$3,665 $9,000

$2,195 $9,000

(3) Mass submitter M & P plan, per each additional adoption agreement $480 $650

(4) Sponsor’s minor modification of M & P mass submitter’s plan document, per adoption agreement

(5) 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 12.031(c) of Rev. Proc. 2005–16), per basic plan document (regardless of the number of adoption agreements)

$280 $650

$595 $650

January 3, 2006 250 2006–1 I.R.B.

(6) 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

Note 1: Mass submitters that are sponsors 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.

(7) Sponsor’s word-for-word identical adoption of M & P mass submitter’s basic plan document (or an amendment thereof), per adoption agreement

(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

$480 $650

$125 $200

$280 $200

(9) Mass submitter or sponsor per trust document in excess of 10 not applicable $650

.06 Advisory letters on volume submitter plans.

(1) Volume submitter specimen plans $1,500 $9,000

(2) Volume Submitter lead specimen plan $3,000 $9,000

(3) Volume submitter specimen plan that is word-for-word identical to a lead specimen plan

.07 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 ( Application for Determination for Employee Benefit Plan )

(b) Form 5310 ( Application for Determination for Terminating Plan )

(d) Form 6406 ( Short Form Application for Determination for Minor Amendment of Employee Benefit Plan )

(e) Multiple employer plans (Form 5300):

$100 $200

$700 $1,000

$225 $1,000

$125 $300

(i) 2 to 10 Forms 5300 $700 $1,500

(ii) 11 to 99 Forms 5300 $1,400 $1,500

(iii) 100 to 499 Forms 5300 $2,800 $10,000

(iv) Over 499 Forms 5300 $5,600 $10,000

2006–1 I.R.B. 251 January 3, 2006

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 on January 1, 2006, and $1,000 on or after July 1, 2006.

(f) Multiple employer plans (Form 5310):

(i) 2 to 10 employers $225 $1,500

(ii) 11 to 99 employers $450 $1,500

(iii) 100 to 499 employers $900 $10,000

(iv) Over 499 employers $1,800 $10,000

(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 ( Application for Determination for Employee Benefit Plan )

(b) Form 5310 ( Application for Determination for Terminating Plan )

(d) Multiple employer plans (Form 5300):

$1,250 $1,800

$375 $1,800

$1,000 $1,000

(i) 2 to 10 Forms 5300 $1,250 $2,300

(ii) 11 to 99 Forms 5300 $2,000 $2,300

(iii) 100 to 499 Forms 5300 $3,500 $15,000

(iv) Over 499 Forms 5300 $6,500 $15,000

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 on or before June 30, 2006, and $1,800 on or after July 1, 2006.

(e) Multiple employer plans (Form 5310):

(i) 2 to 10 employers $375 $2,300

(ii) 11 to 99 employers $600 $2,300

(iii) 100 to 499 employers $1,000 $15,000

(iv) Over 499 employers $2,000 $15,000

(3) Group trusts contemplated by Rev. Rul. 81–100, 1981–1 C.B. 326, and Rev. Rul. 2004–67, 2004–2 C.B. 28.

EXEMPT ORGANIZATIONS USER FEES

$750 $750

.08 Letter rulings. User fee in effect for requests postmarked before 2/1/2006

User fee in effect for requests postmarked on or after 2/1/2006

(1) Applications with respect to change in accounting period (Form 1128) $155 $350

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.

January 3, 2006 252 2006–1 I.R.B.

(2) Applications with respect to change in accounting method (Form $155 $275 3115)

Note: No user fee is charged if the method described in Rev. Proc. 2002–9, 2002–1 C.B. 327, is used. Taxpayers complying timely with Rev. Proc. 2002–9 will be deemed to have obtained the consent of the Commissioner of Internal Revenue to change their method of accounting.

(3) Request for approval of a qualified subsidiary related to a § 501(c)(25) organization.

$620 $900

(4) All other letter rulings $2,570 $8,700

Reduced fees applicable to all other letter rulings thru 1/31/2006:

(a) Organizations with gross receipts less than $250,000 $625 not available

Note: An exempt organization seeking a reduced fee (which will not be available after 1/31/2006) must certify in the letter ruling request that its gross receipts for the last taxable year before the request is filed were less than $250,000.

(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, each additional letter ruling request after the $2,570 fee or the $625 reduced fee, as applicable, has been paid for the first letter ruling request

$625 not available

$210 not available

.09 Determination letters and requests for group exemption letters User fee in effect for applications postmarked before 7/1/2006

User fee in effect for applications postmarked on or after 7/1/2006

2006–1 I.R.B. 253 January 3, 2006

(1) Initial application for exemption under § 501 or § 521 from organizations (other than pension, profit-sharing, 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

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 6.09 whose actual or anticipated gross receipts exceed the $10,000 average annually

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.

$150 $300

$500 $750

(3) Group exemption letters $500 $900

Note: An additional fee under (1) or (2) above is required when a central organization submits an initial application for exemption with its request for a group exemption letter.

(4) Canadian registered charities none none

In accordance with the income tax treaty between the United States and Canada, Canadian registered charities are automatically recognized as exempt under § 501(c)(3) without filing an application for exemption. For details, see Notice 99–47, 1999–2 C.B. 391. Therefore, no user fee is required when a Canadian registered charity submits all or part of a Form 1023 or other written request to be listed in Publication 78, or for a determination on its private foundation status.

.10 Summary of Exempt Organization fees

This table summarizes the various types of exempt organization issues, indicates the office of jurisdiction for each type, and lists the applicable user fee. Reduced fees may be applicable in certain instances.

ISSUE TECHNICAL OFFICE USER FEE

User fee in effect for requests postmarked before 2/1/2006

User fee in effect for requests postmarked on or after 2/1/2006

Accounting method changes $155 $275

Accounting period changes $155 $350

Qualified subsidiaries of § 501(c)(25) organizations $620 $900

Section 507 terminations - advance ruling under § 507(b)(1) or (2)

$2,570 $8,700

Section 514(b)(3) Neighborhood Land Use Rule None None

Section 4943(c)(7) extensions of disposal period $2,570 $8,700

January 3, 2006 254 2006–1 I.R.B.

ISSUE DETERMINATIONS OFFICE USER FEE

User fee for applications postmarked before 7/1/2006

User fee for applications postmarked on or after 7/1/2006

Application for recognition of exemption $500 $750

Reduced fee described in section 6.09(1) $150 $300

Advance ruling period inquiries None

Confirmation of exemption (to replace lost exempt status letter, and to reflect name and address changes)

None

Reclassification of private foundation status None

Regulations § 301.9100 relief in connection with applications for recognition of exemption

Section 507 terminations — notice under § 507(b)(1) or (2)

None

Section 4940(d) exempt operating foundation status None

Section 4942(g)(2) set asides — advance approval None

Section 4945 advance approval of organization’s grant making procedures

Section 4945(f) advance approval of voter registration activities

Section 6033 annual information return filing requirements

Unusual grants to certain organizations under §§ 170(b)(1)(A)(vi) and 509(a)(2)

None

Note: Hand delivered requests must be marked RULING REQUEST SUBMISSION. The delivery should be made:

To the following address between the hours of 8:30 a.m. and 4:00 p.m.; where a receipt will be given:

Courier’s Desk Internal Revenue Service Attention: SE:T:EP [or SE:T:EO] 1111 Constitution Avenue, NW – PE Washington, DC 20224

.02 Matters handled by EP or EO Determinations . The following types of requests and applications are handled by the EP or EO Determinations Office and should be sent to the Internal Revenue Service Center in Covington, Kentucky, at the address shown below: requests for determination letters, opinion letters, and volume submitter advisory letters on the qualified status or form of employee plans