SECTION 5. DEFINITIONS

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, 98–6 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, 98–6 Group exemption letter Rev. Proc. 80–27 Information letter Rev. Proc. 98–4 Letter ruling Rev. Proc. 98–4 Mass submitter Rev. Procs. 89–9, 89–13, 87–50 Mass submitter plan Rev. Proc. 89–9 Mass submitter regional prototype plan Rev. Proc. 89–13 Master plan Rev. Proc. 89–9 Minor modification Rev. Procs. 89–9, 87–50 Notification letter Rev. Procs. 89–13, 98–4 Opinion letter Rev. Procs. 89–9, 98–4 Prototype plan Rev. Proc. 89–9 Regional prototype plan Rev. Proc. 89–13 SIMPLE IRA Rev. Proc. 97–29 SIMPLE IRA Plan Rev. Proc. 97–29 Plan Sponsor Rev. Proc. 89–13 Sponsoring organization Rev. Procs. 87–50, 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. 98–6 Volume submitter specimen plan Rev. Proc. 98–6 Voluntary Compliance Resolution (VCR) program Rev. Proc. 94–62 Word-for-word identical adoption Rev. Procs. 89–9, 89–13, 87–50

1998–1 I.R.B. 227 January 5, 1998