SECTION 4. DEFINITIONS

For purposes of this revenue procedure: .01 Indian tribe . The term “Indian tribe” has the same meaning as in 25 U.S.C. § 2703(5).

.02 IGRA trust . An “IGRA trust” is a trust that an Indian tribe establishes under IGRA to receive and invest per capita payments for its members who are minors or legal incompetents pending distribution of the trust assets to those members after they attain the age of majority or cease to be legal incompetents.

.03 Minor and legal incompetent . The terms “minor” and “legal incompetent” have the same meaning as in 25 CFR § 290.2 (relating to review of Indian tribal revenue allocation plans adopted under IGRA).

.04 Per capita payment . The term “ per capita payment” has the same meaning as in 25 CFR § 290.2, but in no event shall the term include compensation for services.