26 CFR 300.9 - Fee for obtaining a preparer tax identification number.
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§ 300.9
Enrolled retirement plan agent special enrollment examination fee.
(a) Applicability.
This section applies to the special enrollment examination to become an enrolled retirement plan agent pursuant to 31 CFR 10.4(b).
(b) Fee.
The fee for taking the enrolled retirement plan agent special enrollment examination is $11 per part, which is the cost to the government for overseeing the examination and does not include any fees charged by the administrator of the examination.
(c) Person liable for the fee.
The person liable for the enrolled retirement plan agent special enrollment examination fee is the applicant taking the examination.
[T.D. 9523, 76 FR 21807, Apr. 19, 2011]
Title 26 published on 2012-04-01
no entries appear in the Federal Register after this date.
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