; and (ii) any person involved in conduct which is indistinguishable in all its material aspects from the specific conduct that is the subject of the no-action letter. (4) Fees (A) In general The Director of FinCEN shall develop a system to charge a fee for each request for a no-action letter made under this subsection in an amount sufficient, in the aggregate, to pay for the cost of carrying out this subsection. Such system shall provide for a lower fee for small business concerns and small financial institutions compared to other persons. (B) Notice and comment Not later than 45 days after the date of the enactment of this paragraph, the Director of FinCEN shall publish a description of the fee system described in subparagraph (A) in the Federal Register and shall solicit comments from the public for a period of 60 days after publication. (C) Finalization The Director of FinCEN shall publish a final description of the fee system and implement such fee system not later than 30 days after the end of the public comment period described in subparagraph (B). (5) Modifying or rescinding a no-action letter (A) In general The Director of FinCEN may modify or rescind any no-action letter issued under this subsection if— (i) in light of changes in statute, regulations, or policy the letter no longer sets forth the interpretation of FinCEN with respect to the content of the letter; or (ii) any fact or statement submitted in the original inquiry is found to be materially inaccurate or incomplete. (B) No reliance on rescinded letter Paragraph (3) shall not apply to the any actions taken after the date that a no-action letter is rescinded. (C) Retroactive modification or rescission A no-action letter may be modified or rescinded retroactively only with respect to one or more parties to the original inquiry and only if the Director of FinCEN determines that— (i) a fact or statement in the original inquiry was materially inaccurate or incomplete