Proposed Collection; Comment Request for Regulation Project, 35158-35159 [E5-3084]
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35158
Federal Register / Vol. 70, No. 115 / Thursday, June 16, 2005 / Notices
final regulation, REG–124667–02
(NPRM) Disclosure of Relative Values of
Optional Forms of Benefit; and EE–35–
85 (Final) Income Tax: Taxable Years
Beginning After December 31, 1953;
OMB Control Number Under The
Paperwork Reduction Act; Survivor
Benefits, Distribution Restriction and
Various Other Issues Under the
Retirement Equity Act of 1984.
DATES: Written comments should be
received on or before August 15, 2005
to be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, Internal Revenue
Service, room 6510, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Larnice Mack at Internal
Revenue Service, room 6512, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 622–3179, or
through the Internet at
(Larnice.Mack@irs.gov).
SUPPLEMENTARY INFORMATION:
Title: Disclosure of Relative Values of
Optional Forms of Benefit; and Income
Tax: Taxable Years Beginning After
December 31, 1953; OMB Control
Number Under The Paperwork
Reduction Act; Survivor Benefits,
Distribution Restriction and Various
Other Issues Under the Retirement
Equity Act of 1984.
OMB Number: 1545–0928.
Regulation Project Number: REG–
124667–02.
Abstract: The notices referred to in
this NPRM are required by statute and
by state and must be provided by
employers to retirement plan
participants to inform participants of
their rights under the plan or under the
law. Failure to timely notify participant
of their rights may result in loss of plan
benefits.
Current Actions: There are no changes
to this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit.
Estimated Total Annual Reporting
Burden: 385,000.
Estimated Average Annual Burden
Per Respondent: 5 hours.
Estimated Number of Respondents:
750,000.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
VerDate jul<14>2003
15:42 Jun 15, 2005
Jkt 205001
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: June 9, 2005.
Allan Hopkins,
IRS Reports Clearance Officer.
[FR Doc. E5–3083 Filed 6–15–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–122450–98, REG–100276–97]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
AGENCY:
Notice and request for
comments.
ACTION:
SUMMARY: The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning existing
final regulations, REG–122450–98,
REG–100276–97, and REG–122450–98
(NPRM) Sections 1.860E–1(c)(4)–(10).
PO 00000
Frm 00097
Fmt 4703
Sfmt 4703
Written comments should be
received on or before August 15, 2005
to be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, Internal Revenue
Service, room 6510, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Larnice Mack at Internal
Revenue Service, room 6512, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 622–3179, or
through the internet at
(Larnice.Mack.@irs.gov).
DATES:
SUPPLEMENTARY INFORMATION:
Title: Financial Asset Securitization
Investment Trusts; Real Estate Mortgage
Investment Conduits.
OMB Number: 1545–1675.
Regulation Project Number: REG–
122450–98, REG–100276–97, REG–
122450–98.
Abstract: REG–122450–98 Sections
1.860E–1(c)(4)–(10) of the Treasury
Regulations provide circumstances
under which a transferor of a
noneconomic residual interest in a Real
Estate Mortgage Investment Conduit
(REMIC) meeting the investigation, and
two representation requirements may
avail itself of the safe harbor by
satisfying either the formula test or asset
test. REG–100276–97; REG–122450–98.
This regulation provides start-up and
transitional rules applicable to financial
asset securitization investment trust.
Current Actions: There are no changes
being made to this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Business or other forprofit.
Estimated Total Annual Reporting
and/or Record Keeping Burden: 750.
Estimated Average Annual Burden
Hours per Respondent and/or Recordkeeping: 5 hours.
Estimated Number of Respondents
and/or Record-Keeping: 150.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
E:\FR\FM\16JNN1.SGM
16JNN1
Federal Register / Vol. 70, No. 115 / Thursday, June 16, 2005 / Notices
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: June 9, 2005.
Allan Hopkins,
IRS Reports Clearance Officer.
[FR Doc. E5–3084 Filed 6–15–05; 8:45 am]
BILLING CODE 4830–01–P
misleading and are in need of
clarification.
Correction of Publication
Accordingly, the publication of the
comment request for Revenue Procedure
2005–26, which was the subject of FR
Doc. E5–2720, is corrected as follows:
1. On page 31015, column 1, in the
heading, the title ‘‘Proposed Collection;
Comment Request for Revenue
Procedure 101177–05’’ is corrected to
read ‘‘Proposed Collection; Comment
Request for Revenue Procedure 2005–
26’’.
2. On page 31015, column 2, under
the caption SUPPLEMENTARY
INFORMATION, the language ‘‘Revenue
Procedure Number: Revenue Procedure
101177–05.’’ is corrected to read
‘‘Revenue Procedure Number: Revenue
Procedure 2005–26.’’
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations
Branch, Legal Processing Division, Associate
Chief Counsel (Procedure and
Administration).
[FR Doc. E5–3085 Filed 6–15–05; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
DEPARTMENT OF THE TREASURY
Proposed Collection; Comment
Request for Revenue Procedure 2005–
26; Correction
Internal Revenue Service
Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to notice and request
for comments.
AGENCY:
SUMMARY: This document contains
corrections to a notice and request for
comments, which was published in the
Federal Register on Tuesday, May 31,
2005 (70 FR 31015). This notice relates
to the Department of the Treasury’s
invitation to the general public to
submit public comments on proposed
and/or continuing information
collections.
FOR FURTHER INFORMATION CONTACT:
Larnice Mack, (202) 622–3179 (not a
toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The notice and request for comments
that is the subject of these corrections is
required by the Paperwork Reduction
Act of 1995, Public Law 104–13 (44
U.S.C. 3506(c)(2)(A)).
Need for Correction
As published, the comment request
for Revenue Procedure 2005–26
contains errors which may prove to be
VerDate jul<14>2003
15:42 Jun 15, 2005
Jkt 205001
[REG–118662–98]
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
SUMMARY: The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning existing
final regulation, REG–118662–98 (TD
8873), New Technologies in Retirement
Plans.
DATES: Written comments should be
received on or before August 15, 2005
to be assured of consideration.
ADDRESSES: Direct all written comments
to Glenn Kirkland, Internal Revenue
Service, room 6510, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
PO 00000
Frm 00098
Fmt 4703
Sfmt 4703
35159
copies of the regulations should be
directed to Larnice Mack at Internal
Revenue Service, room 6512, 1111
Constitution Avenue NW., Washington,
DC 20224, or at (202) 622–3179, or
through the Internet at
(Larnice.Mack@irs.gov).
SUPPLEMENTARY INFORMATION:
Title: New Technologies in
Retirement Plans.
OMB Number: 1545–1632.
Regulation Project Number: REG–
118662.98.
Abstract: These regulations provide
that certain notices and consents require
in connection with distributions from
retirement plans may be transmitted
through electronic media. The
regulations also modify the timing
requirements for provision of certain
distribution-related notices.
Current Actions: There are no change
to this existing regulation.
Type of Review: Extension of
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
375,000.
Estimated Time Per Respondent: 1 hr.
Estimated Total Hours: 477,563.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
E:\FR\FM\16JNN1.SGM
16JNN1
]]>Agencies
[Federal Register Volume 70, Number 115 (Thursday, June 16, 2005)]
[Notices]
[Pages 35158-35159]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E5-3084]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-122450-98, REG-100276-97]
Proposed Collection; Comment Request for Regulation Project
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
SUMMARY: The Department of the Treasury, as part of its continuing
effort to reduce paperwork and respondent burden, invites the general
public and other Federal agencies to take this opportunity to comment
on proposed and/or continuing information collections, as required by
the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning
existing final regulations, REG-122450-98, REG-100276-97, and REG-
122450-98 (NPRM) Sections 1.860E-1(c)(4)-(10).
DATES: Written comments should be received on or before August 15, 2005
to be assured of consideration.
ADDRESSES: Direct all written comments to Glenn Kirkland, Internal
Revenue Service, room 6510, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulations should be directed to Larnice Mack at
Internal Revenue Service, room 6512, 1111 Constitution Avenue NW.,
Washington, DC 20224, or at (202) 622-3179, or through the internet at
(Larnice.Mack.@irs.gov).
SUPPLEMENTARY INFORMATION:
Title: Financial Asset Securitization Investment Trusts; Real
Estate Mortgage Investment Conduits.
OMB Number: 1545-1675.
Regulation Project Number: REG-122450-98, REG-100276-97, REG-
122450-98.
Abstract: REG-122450-98 Sections 1.860E-1(c)(4)-(10) of the
Treasury Regulations provide circumstances under which a transferor of
a noneconomic residual interest in a Real Estate Mortgage Investment
Conduit (REMIC) meeting the investigation, and two representation
requirements may avail itself of the safe harbor by satisfying either
the formula test or asset test. REG-100276-97; REG-122450-98. This
regulation provides start-up and transitional rules applicable to
financial asset securitization investment trust.
Current Actions: There are no changes being made to this existing
regulation.
Type of Review: Extension of currently approved collection.
Affected Public: Business or other for-profit.
Estimated Total Annual Reporting and/or Record Keeping Burden: 750.
Estimated Average Annual Burden Hours per Respondent and/or Record-
keeping: 5 hours.
Estimated Number of Respondents and/or Record-Keeping: 150.
The following paragraph applies to all of the collections of
information covered by this notice:
An agency may not conduct or sponsor, and a person is not required
to respond to, a collection of information unless the collection of
information displays a valid OMB control number. Books or records
relating to a collection of information must be retained as long as
their contents may become material in the administration of any
internal revenue law. Generally, tax returns and tax return information
are confidential, as required by 26 U.S.C. 6103.
Request for Comments: Comments submitted in response to this notice
will
[[Page 35159]]
be summarized and/or included in the request for OMB approval. All
comments will become a matter of public record. Comments are invited
on: (a) Whether the collection of information is necessary for the
proper performance of the functions of the agency, including whether
the information shall have practical utility; (b) the accuracy of the
agency's estimate of the burden of the collection of information; (c)
ways to enhance the quality, utility, and clarity of the information to
be collected; (d) ways to minimize the burden of the collection of
information on respondents, including through the use of automated
collection techniques or other forms of information technology; and (e)
estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Approved: June 9, 2005.
Allan Hopkins,
IRS Reports Clearance Officer.
[FR Doc. E5-3084 Filed 6-15-05; 8:45 am]
BILLING CODE 4830-01-P
