are projected (on the basis of reasonable actuarial assumptions) to be determined as of the close of each of the 2 plan years succeeding the plan year referred to in subparagraph (C), (F) the address of each separate business location of such employer at which plan participants are employed by such employer, (G) the highest number of such plan participants so employed at each such separate business location on any time during the 3-year period ending on the date of such application, and (H) such other information as the Secretary may require. (2) User fees An application submitted by an employer under subsection (a)(1) shall be treated as described in section 7528(a)(2) of the Internal Revenue Code of 1986 and the user fee imposed with respect to each such application shall be $1,000 multiplied by the number of separate business locations of such employer at which plan participants are employed by such employer. (3) Additional information The Secretary may request such additional information after submission of the application described in paragraph (1) as the Secretary may require for purposes of determining the employer’s eligibility for the benefits of subsection (d). (c) Standard for making eligibility determination (1) In general The Secretary shall not determine that any covered small employer making application for the benefits of subsection (d) with respect to any multiemployer plan is eligible for such benefits unless the Secretary determines that the aggregate affected plan liabilities of such plan do not exceed 1 percent of the total plan liabilities of such plan with respect to any of the 3 plan years beginning with the plan year referred to in subsection (b)(1)(C) (determined as of the close of each such year). (2) Aggregate affected plan liabilities For purposes of paragraph (1), the term aggregate affected plan liabilities means, with respect to any multiemployer plan, the aggregate plan liabilities of such plan which are properly attributable to plan participants with respect to one more