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CCH's Law, Explanation and Analysis of Health Care Reform Legislation 2009

CCH's Law, Explanation and Analysis of Health Care Reform LegislationNew
Get full explanation and analysis of every aspect of health care reform legislation. These legislative changes will imminently impact thousands of employers, private insurance providers, and the Medicare and Medicaid programs. Pre-order today and save $20!

CCH® PENSION AND BENEFITS — 01/27/09

IRS issues 2009 schedule of employee plan user fees

The IRS has updated its user fee schedule, effective January 5, 2009, for requests for various types of employee plan letter rulings and determination letters, and other matters under the jurisdiction of the Commissioner, Tax Exempt and Government Entities Division.

According to the IRS, some changes have been made to the fee schedule in Section 6. The fee for an opinion letter for the assumption of sponsorship of an approved master and prototype plan, without any amendment to the plan document, by a new entity, will be charged per basis plan document. Further, the IRS indicates, a user fee for an exempt organization Form 1023 determination application prepared using cyber assistant software was added. Also, the reference to “advance ruling period” was removed because the advance ruling period for Code Sec. 501(c) (3) organizations was eliminated.

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