; and (B) are scaled higher than the base fee established under subparagraph (A), based on the severity of the crime related to such application. (2) Repeat offenders In the case of an entity that previously filed an application for an individual exemption under section I(g) of the Prohibited Transaction Exemption 84–14 (including a successor company or a company that has subsequently acquired a previous offender), the applicable user fee under paragraph (1) shall be multiplied by the number of such prior applications. (c) Transfer of fees collected (1) In general Amounts collected in user fees under this section shall be transferred to the first and the second Pension Benefit Guaranty funds described in section 4005(a) of the Employee Retirement Income Security Act of 1974 ( 29 U.S.C. 1305(a) ) and shall be allocated— (A) to the fund used with respect to basic benefits guaranteed under section 4022A of such Act ( 29 U.S.C. 1322a ), until such time that the Pension Benefits Guaranty Corporation's annual projections report indicates that such fund and the fund used with respect to basic benefits guaranteed under section 4022 of such Act ( 29 U.S.C. 1322 ) have substantially similar future financial conditions and substantially similar risks of insolvency