Plan filing fees

(a) Fees on filings Section 104 of the Employee Retirement Income Security Act of 1974 (29 U.S.C. 1024) is amended by redesignating subsections (d) and (e) as subsections (e) and (f), respectively, and by inserting after subsection (c) the following new subsection: (d) Fees on filings with Secretary of Labor (1) In general The administrator of any employee welfare benefit plan which is a single-employer plan shall pay to the Secretary a filing fee in the amount determined under paragraph (2) at the time of filing an annual report or a notice under subsection (a)(1)(A). (2) Amount of fee (A) Annual reports Subject to subparagraph (B), the amount of the fee under paragraph (1) with respect to each report or notice shall be— (i) $250 if the plan had fewer than 100 participants as of the close of the plan year preceding the plan year in which such report or notice is filed; (ii) $500 if the plan had 100 or more but fewer than 500 participants as of the close of such plan year; and (iii) not less than $1,000 in the case of any other plan. (B) Regulatory The Secretary may by regulation require a fee that is higher than is otherwise required under this paragraph. If the Secretary requires a higher fee, the Secretary shall establish a fee scale that increases the fee charged to a plan as the number of participants in a plan increases. (3) Prohibition on use of plan assets Payment of a filing fee under this subsection may not be made using any funds that are assets of the plan. (4) Use and availability of funds (A) In general The Secretary of Labor shall expend the amounts received under this subsection for each fiscal year for enforcement of title I of the Employee Retirement Income Security Act of 1974 and to support operations of the Benefits Assistance Program described in section 524. Such funds shall be available without fiscal year limitation. (B) Limitation At least 50 percent of the amounts described in subparagraph (A) shall be used to support operations of the Program.. (b) Effective date Section 104(d) of the Employee Retirement Income Security Act of 1974, as added by this section, shall apply to reports, descriptions, notices, and attestations filed after January 1, 2027.