Revenue Procedure 2013-8
Released by IRS on December 31, 2012

IRS user fee for most IRA PLRs will be $10,000

IRS user fee for 60-day rollover PLRs will remain $3,000 (for   rollovers of $100,000 or more)

Roth recharacterization requests will remain a “bargain” price of $4,000

The IRS fees are in addition to professional fees to prepare a ruling request which can run an additional $5,000 to $10,000

Few people will request IRA PLRs at these prices

IRA and plan distributions must be planned more carefully so that PLRs will not have to be requested to correct mistakes

IRA owners will need to work with competent financial advisors
who are IRA distribution specialists as mistakes will be too costly to correct

In lieu of requesting a PLR, more taxpayers may take audit chances or rely on prior PLRs or other sources