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Treasury Regulations · 26 CFR

§ 300.9. Renewal of enrollment of enrolled retirement plan agent fee.

In effect eCFR current as of October 15, 2026

Regulation text, no changes From the eCFR, current as of October 15, 2026. The eCFR is an authoritative but unofficial editorial compilation of the Code of Federal Regulations; the official text is the annual CFR on govinfo. Compare it with this section on ecfr.gov (external site) or the official annual CFR on govinfo (external site).

Cite as 26 CFR § 300.9

At a glance

Read from the text and its source citation. Not part of the regulation.

Status
In the current eCFR
Issued
April 19, 2011 by T.D. 9523
Last amended
September 29, 2022 by T.D. 9966
Length
110 words · about 1 min to read
(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.

[T.D. 9523, 76 FR 21807, Apr. 19, 2011. Redesignated and amended at 84 FR 20804, May 13, 2019. Redesignated by T.D. 9962 at 87 FR 11297, Mar. 1, 2022; T.D. 9966, 87 FR 58972, Sept. 29, 2022]

Amendment history

From the source citation at the end of the section, newest first. T.D. is a Treasury decision; FR is the Federal Register.

  1. Amended by T.D. 9966 (87 FR 58972)
  2. Amended (87 FR 11297)
  3. Amended (84 FR 20804)
  4. Issued by T.D. 9523 (76 FR 21807)

Where it sits in 26 CFR

  1. Subchapter F Procedure and administration
  2. Part 300 User fees

Nearby sections