SECTION 5. DEFINITIONS

correction fee, or an administrative scrutiny determination user fee is applicable must be accompanied by the appropriate fee as determined from the fee schedule set forth in section 6 of this revenue procedure. The fee may be refunded in limited circumstances as set forth in section 10.

.02 Requests and other actions that do not require the payment of a user fee. Actions which do not require the payment of a user fee include the following:

(1) Requests for information letters as defined in Rev. Proc. 97–4.

(2) Elections pertaining to automatic extensions of time under § 301.9100–1T.

(3) Use of Form 5305, Individual Retirement Trust Account, or Form 5305–A, Individual Retirement Custodial Account, in order to adopt an individual retirement account under § 408(a). The form should not be filed with the Service.

(4) Use of Form 5305–SEP, Simplified Employee Pension-Individual Retirement Accounts Contribution Agreement, by an employer to make an agreement to provide benefits to all eligible employees under a SEP described in § 408(k). The form should not be filed with the Service.

(5) In general, plan amendments whereby sponsors amend their plans by adopting, word-for-word, the model language contained in a revenue procedure which states that the amendment should not be submitted to the Service and that the Service will not issue new opinion, notification, advisory, ruling or determination letters for plans that are amended solely to add the model language (see, for example, Rev. Proc. 94–13, 1994–1 C.B. 565; Rev. Proc. 95–34, 1995–2

The following terms used in this revenue procedure are defined in the pertinent revenue procedures referred to below, which are described in the appendix:

Administrative scrutiny determination Rev. Proc. 93–41 Adoption agreement Rev. Procs. 89–9, 89–13 Advisory letter Rev. Procs. 89–9, 97–6 Basic plan document Rev. Procs. 89–9, 89–13 Compliance statement Rev. Proc. 94–62 Correction statement Rev. Proc. 95–24 Determination letter Rev. Procs. 90–27, 97–6 Group exemption letter Rev. Proc. 80–27 Information letter Rev. Proc. 97–4 Letter ruling Rev. Proc. 97–4 Mass submitter Rev. Procs. 89–9, 89–13, 87–50 Mass submitter plan Rev. Proc. 89–9

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Mass submitter regional prototype plan Rev. Proc. 89–13 Master plan Rev. Proc. 89–9 Minor modification Rev. Proc. 89–9, 87–50 Notification letter Rev. Proc. 89–13, 97–4 Opinion letter Rev. Proc. 89–9, 97–4 Prototype plan Rev. Proc. 89–9 Regional prototype plan Rev. Proc. 89–13 Sponsor Rev. Proc. 89–13 Sponsoring organization Rev. Proc. 89–9, 90–21 Standardized VCR Program (SVP) Rev. Proc. 94–62 Tax-Sheltered Annuity Voluntary Correction (TVC) program Rev. Proc. 95–24 Volume submitter plan Rev. Proc. 97–6 Volume submitter specimen plan Rev. Proc. 97–6 Voluntary Compliance Resolution (VCR) program Rev. Proc. 94–62 Word-for-word identical adoption Rev. Proc. 89–9, 87–50