Reduction in User Fee on Termination

Revenue Procedure 2018-19 provides for a retroactive reduction in the applicable user fee when filing for a determination on termination from $3000 to $2300.

Document Excerpt

This revenue procedure modifies Rev. Proc. 2018-4, 2018-1 I.R.B.146. Specifically, this revenue procedure changes one user fee set forth in Appendix A of Rev. Proc. 2018-4, Schedule of User Fees, with respect to applications on Form 5310, Application for Determination for Terminating Plan. That user fee is reduced from $3,000 to $2,300, effective January 2, 2018. Applicants who


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