SECTION 2. CHANGES — Internal Revenue Bulletin 2010-1

.01 In general. This revenue procedure is a general update of Rev. Proc. 2009–8, 2009–1 I.R.B. 229. .02 Added specific category for “FiveYear Automatic Extension for the Amortization Period” as section 6.01(3), changing user fee from $9000 to $1000 and “Letter ruling request for Roth IRA Recharacterization” as section 6.01(9), changing user fee from $9000 to $4000.

.03 Renumbered sections 6.01(3) through 6.01(12) as section 6.01(4) through 6.01(14).

.04 Updated user fee amounts for various employee plans user fees. The following fee changes have been made:

(a) Changed $500 to $1000 in sections 6.01(1) and 6.01(2) (b) Changed $2,800 to $4,000 in sections 6.01(5), 6.01(6), 6.01(7) and 6.01(8).

(d) Changed $9,000 to $10,000 in section 6.01(14).

(e) Changed fees in section 6.03 and 6.04. .05 Added “Assumption of sponsorship of an approved volume submitter plan, without any amendment to the plan document, by a new entity, as evidenced by a change of employer identification number, per basic plan document” as new section 6.04(4). .06 Added “Form 5316 is being developed and will be available soon for group trust submissions” to section 6.05(3).

.07 Updated user fee amounts for various exempt organizations user fees. The following fee changes have been made:

(a) Changed $900 to $2,250 in section 6.06(3) (Approval of qualified 501(c)(25) subsidiary)

(b) Changed $8,700 to $10,000 in section 6.06(4) (All other letter rulings)

(c) Updated user fee amounts for section 6.07 (Determinations letters and requests for group exemption letters) and section 6.08 (“Determinations Office” summary list).

.08 Section 7.02 has been modified to reflect a new address for the submission of pre-approved employee plans by Express Mail or delivery service.

.09 Section D of the Appendix is revised to reflect that Rev. Proc 2009–9, 2009–2 I.R.B. 256, sets forth revised procedures with regard to applications for recognition of exemption from federal income tax under §§ 501 and 521.