§ 300.9 Renewal of enrollment of enrolled retirement plan agent fee.
Primary source
Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.
Full Text
Applicability.(a) This section applies to the renewal of enrollment of enrolled retirement plan agents with the IRS pursuant to 31 CFR 10.5(b).
Fee.(b) The fee for renewal of enrollment as an enrolled retirement plan agent with the IRS is $140.
Person liable for the fee.(c) The person liable for the renewal of enrollment fee is the person renewing enrollment as an enrolled retirement plan agent with the IRS.
Applicability date.(d) This section is applicable beginning October 31, 2022.
[T.D. 9523, 76 FR 21807, Apr. 19, 2011. Redesignated and amended at 84 FR 20804, May 13, 2019. Redesignated by T.D. 9962 at 87 FR 11297, Mar. 1, 2022; T.D. 9966, 87 FR 58972, Sept. 29, 2022]
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