(a) Applicability. This section applies to the initial enrollment of enrolled retirement plan agents with the IRS pursuant to 31 CFR 10.5(b).
(b) Fee. The fee for initially enrolling as an enrolled retirement plan agent with the IRS is $30.
(c) Person liable for the fee. The person liable for the enrollment fee is the applicant filing for enrollment as an enrolled retirement plan agent with the IRS.
(d) Effective/applicability date. This section is applicable beginning April 19, 2011. [T.D. 9523, 76 FR 21807, Apr. 19, 2011]