12/18/2001: IRS Provides Details on Small Employers Exempt from User Fees on Determination Letter Applications (Internal Revenue Service)Excerpt: "[S]ection 620 of EGTRRA provides that the Secretary of the Treasury or his delegate shall not require, for requests made after December 31, 2001, payment of user fees for certain requests to the Service for determination letters with respect to the qualified status of a pension, profit-sharing, stock bonus, annuity, or employee stock ownership plan maintained solely by one or more eligible employers, as defined in Q&A-5 ..."
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