26 CFR 300.9
§ 300.9 Renewal of enrollment of enrolled retirement plan agent fee.
United States · 26 CFR — Internal Revenue · Status: effective
Cite this
- Citation
- 26 CFR 300.9, § 300.9 Renewal of enrollment of enrolled retirement plan agent fee, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/114115
- Permanent ID
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Full text
(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 $140.
(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 is applicable beginning October 31, 2022.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.