SECTION 12. VCP USER FEES

.01 User fees. The user fees for all submissions under VCP are set forth in Appendix A of Rev. Proc. 2019-4 (and its annual successors). Plan Sponsors should refer to the annual Employee Plans revenue procedure in effect at the time they file their VCP submission with the IRS to determine the applicable user fee. All user fees must be paid upon filing the VCP submission (except as provided in sections 4.08 and 11.06).