Proposed Collection; Comment Request for Regulation Project, 61243 [2010-24760]
Download as PDF
<![CDATA[
Federal Register / Vol. 75, No. 191 / Monday, October 4, 2010 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG–209626–93] (TD 8796)
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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, REG–209626–
93 (TD 8796), Notice, Consent, and
Election Requirements Under Sections
411(a)(11) and 417 (§§ 1.411(a)–11T and
1.417(e)–1T).
DATES: Written comments should be
received on or before December 3, 2010
to be assured of consideration.
ADDRESSES: Direct all written comments
to Gerald Shields, 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 Joel Goldberger at Internal
Revenue Service, room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or at (202) 927–9368, or
through the Internet at
Joel.P.Goldberger@irs.gov.
SUMMARY:
jlentini on DSKJ8SOYB1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Title: Notice, Consent, and Election
Requirements Under Sections 411(a)(11)
and 417.
OMB Number: 1545–1471.
Regulation Project Number: REG–
209626–93 (TD 8796).
Abstract: These regulations provide
guidance concerning the notice consent
requirements under Code section
411(a)(11) and the notice and election
requirements of Code section 417,
Regulation section 1.411(a)–11(c)
provides that a participant’s consent to
a distribution under code section
411(a)(11) is not valid unless the
participant receives a notice of his or
her rights under the plan no more than
90 and no less than 30 days prior to the
annuity starting date. Regulation section
1.417(e)–1 sets forth the same 90/30-day
time period for providing the notice
VerDate Mar<15>2010
17:23 Oct 01, 2010
Jkt 223001
explaining the qualified joint and
survivor annuity and waiver rights
under Code section 417(a)(3).
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Individuals, business
or other for-profit organizations, not-forprofit institutions and Federal, state,
local or tribal governments.
Estimated Number of Respondents:
750.000.
Estimated Time per Respondent: .011
hr.
Estimated Total Annual Burden
Hours: 8,333.
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: September 15, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010–24760 Filed 10–1–10; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00125
Fmt 4703
Sfmt 4703
61243
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 5307
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
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 Form
5307, Application for Determination for
Adopters of Master or Prototype or
Volume Submitter Plans.
DATES: Written comments should be
received on or before December 3, 2010
to be assured of consideration.
ADDRESSES: Direct all written comments
to Gerald Shields, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue, NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for copies of the form and
instructions should be directed to Joel
Goldberger, at (202) 927–9368, Internal
Revenue Service, Room 6129, 1111
Constitution Avenue, NW., Washington,
DC 20224, or through the Internet at
Joel.P.Goldberger@irs.gov.
SUMMARY:
SUPPLEMENTARY INFORMATION:
Title: Application for Determination
for Adopters of Master or Prototype or
Volume Submitter Plans.
OMB Number: 1545–0200.
Form Number: 5307.
Abstract: Employers whose pension
plans meet the requirements of Internal
Revenue Code section 401(a) are
permitted a deduction for their
contributions to these plans. To have a
plan qualified under Code section
401(a), the employer must submit an
application to the IRS as required by
regulation § 1.401–1(b)(2). Form 5307 is
used as an application for this purpose
by adopters of master or prototype or
volume submitter plans.
Current Actions: There are no changes
being made to the form at this time.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
100,000.
E:\FR\FM\04OCN1.SGM
04OCN1
]]>Agencies
[Federal Register Volume 75, Number 191 (Monday, October 4, 2010)]
[Notices]
[Page 61243]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2010-24760]
[[Page 61243]]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-209626-93] (TD 8796)
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, REG-209626-93 (TD 8796), Notice, Consent,
and Election Requirements Under Sections 411(a)(11) and 417 (Sec. Sec.
1.411(a)-11T and 1.417(e)-1T).
DATES: Written comments should be received on or before December 3,
2010 to be assured of consideration.
ADDRESSES: Direct all written comments to Gerald Shields, 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 Joel Goldberger at
Internal Revenue Service, room 6129, 1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 927-9368, or through the Internet at
Joel.P.Goldberger@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Notice, Consent, and Election Requirements Under Sections
411(a)(11) and 417.
OMB Number: 1545-1471.
Regulation Project Number: REG-209626-93 (TD 8796).
Abstract: These regulations provide guidance concerning the notice
consent requirements under Code section 411(a)(11) and the notice and
election requirements of Code section 417, Regulation section 1.411(a)-
11(c) provides that a participant's consent to a distribution under
code section 411(a)(11) is not valid unless the participant receives a
notice of his or her rights under the plan no more than 90 and no less
than 30 days prior to the annuity starting date. Regulation section
1.417(e)-1 sets forth the same 90/30-day time period for providing the
notice explaining the qualified joint and survivor annuity and waiver
rights under Code section 417(a)(3).
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals, business or other for-profit
organizations, not-for-profit institutions and Federal, state, local or
tribal governments.
Estimated Number of Respondents: 750.000.
Estimated Time per Respondent: .011 hr.
Estimated Total Annual Burden Hours: 8,333.
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: September 15, 2010.
Gerald Shields,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-24760 Filed 10-1-10; 8:45 am]
BILLING CODE 4830-01-P
