§ 7528. Internal Revenue Service user fees
(a)
General rule
The Secretary shall establish a program requiring the payment of user fees for—
(b)
Program criteria
(1)
In general
The fees charged under the program required by subsection (a)—
(2)
Exemptions, etc.
(A)
In general
The Secretary shall provide for such exemptions (and reduced fees) under such program as the Secretary determines to be appropriate.
(B)
Exemption for certain requests regarding pension plans
The Secretary shall not require payment of user fees under such program for requests for determination letters with respect to the qualified status of a pension benefit plan maintained solely by 1 or more eligible employers or any trust which is part of the plan. The preceding sentence shall not apply to any request—
(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.
(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:
| Average | |
| Category | |
| Fee | |
| Employee plan ruling and opinion | |
| $250 | |
| Exempt organization ruling | |
| $350 | |
| Employee plan determination | |
| $300 | |
| Exempt organization determination | |
| $275 | |
| Chief counsel ruling | |
| $200. |