SECTION 5. DEFINITIONS

(2) Requests as to whether a worker is an employee for federal employment taxes and federal income tax withholding purposes (chapters 21, 22, 23, 23A, and 24 of subtitle C of the Code) submitted on Form SS–8, Deter- mination of Worker Status 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. 2014–6. 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 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, 2003–2 C.B. 294, and Notice 2011–86, 2011–45 I.R.B. 698. .04 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. 2013–12, 2013–4 I.R.B. 313.

The following terms used in this revenue procedure are defined in the pertinent revenue procedures referred to below, which are described in the appendix:

§ 403(b) pre-approved plan Rev. Proc. 2013–22 Administrative scrutiny determination Rev. Proc. 93–41 Adoption agreement Rev. Procs. 2011–49, 2013–22 Advisory letter Rev. Procs. 2011–49, 2013–22, 2014–6 Basic plan document Rev. Procs. 2011–49, 2013–22 Determination letter Rev. Procs. 2014–6, 2014–9 Dual-purpose IRA Rev. Procs. 98–59, 2010–48 Group exemption letter Rev. Proc. 80–27 Information letter Rev. Proc. 2014–4 Letter ruling Rev. Proc. 2014–4 Mass submitter Rev. Procs. 87–50, 2011–49, 2013–22 Mass submitter plan Rev. Procs. 2011–49, 2013–22 Master plan Rev. Proc. 2011–49 Minor modification / modifier Rev. Procs. 87–50, 2011–49, 2013–22 Opinion letter Rev. Procs. 2011–49, 2013–22, 2014–4 Prototype plan Rev. Procs. 2011–49, 2013–22 Roth IRA Rev. Procs. 98–59, 2010–48 SIMPLE IRA Rev. Proc. 97–29 SIMPLE IRA Plan Rev. Proc. 97–29 Sponsor Rev. Procs. 2011–49, 2013–22 Sponsoring organization Rev. Proc. 87–50 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. Procs. 2011–49, 2013–22 Volume submitter specimen plan Rev. Procs. 2011–49, 2013–22

Word-for-word identical adoption / Adopter Rev. Procs. 87–50, 2011–49, 2013–22

Sec. 5 January 2, 2014 244 Bulletin No. 2014–1