PUBLIC LAW 108–89—OCT. 1, 2003
117 STAT. 1133
‘‘(I) the fifth plan year the pension benefit plan is in existence, or ‘‘(II) the end of any remedial amendment period with respect to the plan beginning within the first 5 plan years, or ‘‘(ii) made by the sponsor of any prototype or similar plan which the sponsor intends to market to participating employers. ‘‘(C) DEFINITIONS AND SPECIAL RULES.—For purposes of subparagraph (B)— ‘‘(i) PENSION BENEFIT PLAN.—The term ‘pension benefit plan’ means a pension, profit-sharing, stock bonus, annuity, or employee stock ownership plan. ‘‘(ii) ELIGIBLE EMPLOYER.—The term ‘eligible employer’ means an eligible employer (as defined in section 408(p)(2)(C)(i)(I)) which has at least 1 employee who is not a highly compensated employee (as defined in section 414(q)) and is participating in the plan. The determination of whether an employer is an eligible employer under subparagraph (B) shall be made as of the date of the request described in such subparagraph. OF AVERAGE FEES ‘‘(iii) DETERMINATION CHARGED.—For purposes of any determination of average fees charged, any request to which subparagraph (B) applies shall not be taken into account. ‘‘(3) AVERAGE FEE REQUIREMENT.—The average fee charged under the program required by subsection (a) shall not be less than the amount determined under the following table: ‘‘Category Employee plan ruling and opinion .................................................. Exempt organization ruling ............................................................. Employee plan determination ......................................................... Exempt organization determination ............................................... Chief counsel ruling .........................................................................
Average Fee $250 $350 $300 $275 $200.
‘‘(c) TERMINATION.—No fee shall be imposed under this section with respect to requests made after December 31, 2004.’’. (b) CONFORMING AMENDMENTS.— (1) The table of sections for chapter 77 of such Code is amended by adding at the end the following new item: ‘‘Sec. 7528. Internal Revenue Service user fees.’’.
(2) Section 10511 of the Revenue Act of 1987 is repealed. (3) Section 620 of the Economic Growth and Tax Relief Reconciliation Act of 2001 is repealed. (c) LIMITATIONS.—Notwithstanding any other provision of law, any fees collected pursuant to section 7528 of the Internal Revenue Code of 1986, as added by subsection (a), shall not be expended by the Internal Revenue Service unless provided by an appropriations Act. (d) EFFECTIVE DATE.—The amendments made by this section shall apply to requests made after the date of the enactment of this Act.
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26 USC 7801 note. 26 USC 7801 note. 26 USC 7528 note.
Applicability. 26 USC 7528 note.
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