United States Code
USC most recently checked for updates: Oct 01, 2023
The Secretary shall provide for such exemptions (and reduced fees) under such program as the Secretary determines to be appropriate.
The term “pension benefit plan” means a pension, profit-sharing, stock bonus, annuity, or employee stock ownership plan.
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.
For purposes of any determination of average fees charged, any request to which subparagraph (B) applies shall not be taken into account.
The average fee charged under the program required by subsection (a) shall not be less than the amount determined under the following table:
Employee plan ruling and opinion
Exempt organization ruling
Employee plan determination
Exempt organization determination
Chief counsel ruling
The fee charged under the program in connection with the certification by the Secretary of a professional employer organization under section 7705 shall be an annual fee not to exceed $1,000 per year.