SECTION 5. DEFINITIONS

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

Adoption agreement Rev. Procs. 2011–49, 2013–22

Advisory letter Rev. Procs. 2011–49, 2013–22, 2015–6

Basic plan document Rev. Procs. 2011–49, 2013–22

Determination letter Rev. Procs. 2015–6, 2014–9

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

Form 1023–EZ Rev. Proc. 2015–5

Group exemption letter Rev. Proc. 80–27

Information letter Rev. Proc. 2015–4

Letter ruling Rev. Proc. 2015–4

Mass submitter Rev. Procs. 87–50, 2011–49, 2013–22

Mass submitter plan Rev. Procs. 2011–49, 2013–22

Minor modification/modifier Rev. Procs. 87–50, 2011–49, 2013–22

Opinion letter Rev. Procs. 2011–49, 2013–22, 2015–4

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

Substitute mortality table Rev. Proc. 2008–62

Volume submitter plans 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