SECTION 5. DEFINITIONS

(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 or, if later, the end of any remedial amendment period with respect to the plan that begins within the first five plan years. See, Instructions to Form 8717, User Fee for Employee Plans Determination Letter Request, and Notice 2002–1, 2002–1 C.B. 283, as amplified by Notice 2003–49,

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, 2013–6

Basic plan document Rev. Proc. 2011–49

Determination letter Rev. Procs. 2013–6, 2013–9

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

Group exemption letter Rev. Proc. 80–27

Information letter Rev. Proc. 2013–4

Letter ruling Rev. Proc. 2013–4

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, 2013–4

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

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

Sec. 5 2013–1 I.R.B. 239 January 2, 2013