SECTION 5. DEFINITIONS

and federal income tax withholding purposes (chapters 21, 22, 23, 23A, and 24 of subtitle C of the Code) submitted on Form SS–8, Determination of Worker Sta- tus for Purposes of Federal Employment Taxes and Income Tax Withholding, or its equivalent. Such a request may be submitted in connection with an application for a determination on the qualification of a plan when it is necessary to determine whether an employer-employee relationship exists. See section 6.12 of Rev. Proc. 2012–6. In that case, although no user fee applies to the request submitted on Form SS–8, the applicable user fee must be paid in connection with the application for determination on the plan’s qualification.

(3) The exemption from the user fee requirements applies to all eligible employers within the meaning of § 7528(b)(2)(C)(ii) who request a determination letter within the first five plan years

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. 2011–49

Advisory letter Rev. Procs. 2011–49, 2012–6

Basic plan document Rev. Proc. 2011–49

Determination letter Rev. Procs. 2012–6, 2012–9

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

Group exemption letter Rev. Proc. 80–27

Information letter Rev. Proc. 2012–4

Letter ruling Rev. Proc. 2012–4

Mass submitter Rev. Procs. 87–50, 2011–49

Mass submitter plan Rev. Proc. 2011–49

Master plan Rev. Proc. 2011–49

Minor modification Rev. Procs. 87–50, 2011–49

Opinion letter Rev. Procs. 2011–49, 2012–4

Prototype plan Rev. Proc. 2011–49

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. 2011–49

Sponsoring organization Rev. Procs. 87–50, Rev. Proc. 2011–49

Staggered Remedial Amendment Period Rev. Proc. 2007–44

Sec. 5 2012–1 I.R.B. 237 January 3, 2012

Substitute mortality table Rev. Proc. 2007–37

Volume submitter lead specimen plan Rev. Proc. 2011–49

Volume submitter plan Rev. Proc. 2011–49

Volume submitter specimen plan Rev. Proc. 2011–49

Word-for-word identical adoption Rev. Procs. 87–50, 2011–49