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. Proc. 2000–20

Advisory letter Rev. Procs. 2000–20, 2001–6

Basic plan document Rev. Proc. 2000–20

Determination letter Rev. Procs. 90–27, 2001–4

Dual-purpose IRA Rev. Proc. 98–59

Group exemption letter Rev. Proc. 80–27

Information letter Rev. Proc. 2001–4

Letter ruling Rev. Proc. 2001–4

Mass submitter Rev. Procs. 87–50, 2000–20

Mass submitter plan Rev. Proc. 2000–20

Master plan Rev. Proc. 2000–20

Minor modification Rev. Procs. 87–50, 2000–20

Opinion letter Rev. Procs. 2000–20, 2001–4

Prototype plan Rev. Proc. 2000–20

Roth IRA Rev. Proc. 98–59

SIMPLE IRA Rev. Proc. 97–29

2001–1 I.R.B. 241 January 2, 2001

SIMPLE IRA Plan Rev. Proc. 97–29

Plan Sponsor Rev. Proc. 2000–20

Sponsoring organization Rev. Procs. 87–50

Volume submitter lead specimen plan Rev. Proc. 2000–20

Volume submitter plan Rev. Proc. 2001–6

Volume submitter specimen plan Rev. Proc. 2001–6

Word-for-word identical adoption Rev. Procs. 87–50, 2000–20