DB Funding Waiver User Fees

[CuseFan]

The IRS User Fee Schedule (Appendix A, IRB 2018-1) does not show the user fee for an application to waive minimum funding and the Rev Proc refers back to 2004-15 which refers back to 2004-8, which shows user fees of $2,290 (waiver <$1M) and $5,415 (waiver =>$1M). It doesn't look like any of these rules have been updated.

Are these still the fees or am I missing something?

Thanks

[Lagavulin]

I recall they reclassified the funding waiver submission to be a general PLR request for purposes of the user fee about 2-3 years ago.  Unfortunately, it would increase the fee to about $30,000.

[CuseFan]

ii) All other letter ruling requests (including accounting period and method of accounting requests other than those properly submitted on Form 1128, Application to Adopt, Change, or Retain a Tax Year, Part II of Form 2553, Election by a Small Business Corporation, or Form 3115, Application for Change in Accounting Method) (except as provided in paragraph (A)(4)(a) or (b), or (5)(a) of this appendix)

$28,300

$28,300

I did see all other requests and $28,300 as the fee, which is a huge jump. Thanks