SECTION 5. DEFINITIONS — Internal Revenue Bulletin 2010-1

guidance, please see Rev. Proc. 2008–50, 2008–35 I.R.B. 464. .03 Exemptions from the user fee re- quirements. The following exemptions apply to the user fee requirements. These are the only exemptions that apply:

(1) Departments, agencies, or instrumentalities of the United States that certify that they are seeking a letter ruling, determination letter, opinion letter or similar letter on behalf of a program or activity funded by federal appropriations. The fact that a user fee is not charged has no bearing on whether an applicant is treated as an agency or instrumentality of the United States for purposes of any provision of the Code except for § 7528.

(2) Requests as to whether a worker is an employee for federal employment taxes

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. 2005–16

Advisory letter Rev. Procs. 2005–16, 2010–6

Basic plan document Rev. Proc. 2005–16

Determination letter Rev. Proc. 2009–9

Dual-purpose IRA Rev. Proc. 98–59

Group exemption letter Rev. Proc. 80–27

Information letter Rev. Proc. 2010–4

Letter ruling Rev. Proc. 2010–4

Mass submitter Rev. Procs. 87–50, 2005–16

Mass submitter plan Rev. Proc. 2005–16

Master plan Rev. Proc. 2005–16

Minor modification Rev. Procs. 87–50, 2005–16

Opinion letter Rev. Procs. 2005–16, 2010–4

Prototype plan Rev. Proc. 2005–16

Roth IRA Rev. Proc. 98–59

SIMPLE IRA Rev. Proc. 97–29

SIMPLE IRA Plan Rev. Proc. 97–29

Plan Sponsor Rev. Proc. 2005–16

Sponsoring organization Rev. Procs. 87–50, Rev. Proc. 2005–16

Staggered Remedial Amendment Period Rev. Proc. 2007–44

Substitute mortality table Rev. Proc. 2007–37

Volume submitter lead specimen plan Rev. Proc. 2005–16

January 4, 2010 236 2010–1 I.R.B.

Volume submitter plan Rev. Proc. 2005–16

Volume submitter specimen plan Rev. Proc. 2005–16

Word-for-word identical adoption Rev. Procs. 87–50, 2005–16