SECTION 5. DEFINITIONS

5305–A, Traditional Individual Retire- ment Custodial Account, in order to adopt an individual retirement account under § 408(a).

(4) 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, advisory, ruling or determination letters for plans that are amended solely to add the model language.

(5) Change in accounting period or accounting method permitted by a published revenue procedure that permits an automatic change without prior approval of the Commissioner.

(6) Compliance and Correction Fees. Compliance fees and compliance correction fees under the Employee Plans Compliance Resolution System are not described in this procedure because they are compliance fees or compliance correction fees and not user fees. For further 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:

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, 2011–6

Basic plan document Rev. Proc. 2005–16

Determination letter Rev. Proc. 2011–9

Dual-purpose IRA Rev. Procs. 98–59, 2010–48

Group exemption letter Rev. Proc. 80–27

Information letter Rev. Proc. 2011–4

Letter ruling Rev. Proc. 2011–4

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

2011–1 I.R.B. 239 January 3, 2011

Opinion letter Rev. Procs. 2005–16, 2011–4

Prototype plan Rev. Proc. 2005–16

Roth IRA Rev. Procs. 98–59, 2010–48

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

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