The GNU Free Documentation License (FDL) is similar to the GPL, but designed for manuals, textbooks, or other documents to ensure continued free and open use of the works. See: http://www.gnu.org/licenses/fdl.html See also: FSF, GNU, GPL, Judicial
Favorable Determination Letter. Issued by the IRS on the qualified status of a plan. It may be issued upon establishment, amendment or restatement or termination of a plan.