Proposed Collection; Comment Request for Regulation Project, 9027 [2010-3942]
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Federal Register / Vol. 75, No. 38 / Friday, February 26, 2010 / Notices
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,
maintenance, and purchase of services
to provide information.
Approved: February 1, 2010.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–3934 Filed 2–25–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–105885–99]
Proposed Collection; Comment
Request for Regulation Project
AGENCY: Internal Revenue Service (IRS),
Treasury.
sroberts on DSKD5P82C1PROD with NOTICES
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 this
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 REG–
105885–99 (T.D. 9075) Compensation
Deferred Under Eligible deferred
Compensation Plans (§ 1.457–8).
VerDate Nov<24>2008
16:39 Feb 25, 2010
Jkt 220001
DATES: Written comments should be
received on or before April 27, 2010 to
be assured of consideration.
ADDRESSES: Direct all written comments
to R. Joe Durbala, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Elaine Christophe at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 622–3179, or
through the Internet at
(Elaine.H.Christophe@irs.gov).
SUPPLEMENTARY INFORMATION:
Title: Compensation Deferred Under
Eligible Deferred Compensation Plans.
OMB Number: 1545–1580.
Regulation Project Number: REG–
105885–99.
Abstract: The Small Business Job
Protection Act of 1996 and the Taxpayer
Relief Act of 1997 made changes to rules
under Internal Revenue Code section
457 regarding eligible deferred
compensation plans offered by state and
local governments. REG–105885–99
requires state and local governments to
establish a written trust, custodial
account, or annuity contract to hold the
assets and income in trust for the
exclusive benefit of its participants and
beneficiaries. Also, new non-bank
custodians must submit applications to
the IRS to be approved to serve as
custodians of section 457 plan assets.
Current Actions: There are no changes
being made to the regulation at this
time.
Type of Review: Extension of
currently approved collection.
Affected Public: State, local or tribal
governments.
Estimated Number of Respondents:
10,260.
Estimated Time Per Respondent: 1
hour 2 minutes.
Estimate Total Annual Burden Hours:
10,600.
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
PO 00000
Frm 00133
Fmt 4703
Sfmt 4703
9027
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: February 19, 2010.
R. Joe Durbala,
IRS Tax Supervisory Analyst.
[FR Doc. 2010–3942 Filed 2–25–10; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[LR–189–80]
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 an
existing final regulation, LR–189–80
(T.D. 7927), Amortization of
Reforestation Expenditures (§§ 1.194–2
and 1.194–4).
DATES: Written comments should be
received on or before April 27, 2010 to
be assured of consideration.
ADDRESSES: Direct all written comments
to R. Joe Durbala, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulation should be
E:\FR\FM\26FEN1.SGM
26FEN1
]]>Agencies
[Federal Register Volume 75, Number 38 (Friday, February 26, 2010)]
[Notices]
[Page 9027]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-3942]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-105885-99]
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 this 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
REG-105885-99 (T.D. 9075) Compensation Deferred Under Eligible deferred
Compensation Plans (Sec. 1.457-8).
DATES: Written comments should be received on or before April 27, 2010
to be assured of consideration.
ADDRESSES: Direct all written comments to R. Joe Durbala, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulations should be directed to Elaine Christophe at
Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622-3179, or through the Internet at
(Elaine.H.Christophe@irs.gov).
SUPPLEMENTARY INFORMATION:
Title: Compensation Deferred Under Eligible Deferred Compensation
Plans.
OMB Number: 1545-1580.
Regulation Project Number: REG-105885-99.
Abstract: The Small Business Job Protection Act of 1996 and the
Taxpayer Relief Act of 1997 made changes to rules under Internal
Revenue Code section 457 regarding eligible deferred compensation plans
offered by state and local governments. REG-105885-99 requires state
and local governments to establish a written trust, custodial account,
or annuity contract to hold the assets and income in trust for the
exclusive benefit of its participants and beneficiaries. Also, new non-
bank custodians must submit applications to the IRS to be approved to
serve as custodians of section 457 plan assets.
Current Actions: There are no changes being made to the regulation
at this time.
Type of Review: Extension of currently approved collection.
Affected Public: State, local or tribal governments.
Estimated Number of Respondents: 10,260.
Estimated Time Per Respondent: 1 hour 2 minutes.
Estimate Total Annual Burden Hours: 10,600.
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,
maintenance, and purchase of services to provide information.
Approved: February 19, 2010.
R. Joe Durbala,
IRS Tax Supervisory Analyst.
[FR Doc. 2010-3942 Filed 2-25-10; 8:45 am]
BILLING CODE 4830-01-P
