26 CFR § 300.10
Renewal of enrollment of enrolled retirement plan agent fee
June 25, 2020
(a) Applicability. This section applies to the renewal of enrollment of enrolled retirement plan agents with the IRS pursuant to 31 CFR 10.5(b).
(b) Fee. The fee for renewal of enrollment as an enrolled retirement plan agent with the IRS is $67.
(c) Person liable for the fee. The person liable for the renewal of enrollment fee is the person renewing enrollment as an enrolled retirement plan agent with the IRS.
(d) Applicability date. This section applies beginning June 12, 2019.
[T.D. 9523, 76 FR 21807, Apr. 19, 2011. Redesignated and amended at 84 FR 20804, May 13, 2019]
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