Proposed Collection; Comment Request for Revenue Ruling 2000-35, 65608-65609 [2012-26562]

Download as PDF 65608 Federal Register / Vol. 77, No. 209 / Monday, October 29, 2012 / Notices DEPARTMENT OF THE TREASURY Internal Revenue Service 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 golden parachute payments. DATES: Written comments should be received on or before December 28, 2012 to be assured of consideration. ADDRESSES: Direct all written comments to Yvette Lawrence, 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 Allan Hopkins at Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or at (202) 622–6665, or through the Internet at Allan.M.Hopkins@irs.gov. SUPPLEMENTARY INFORMATION: Title: Golden Parachute Payments. OMB Number: 1545–1851. Regulation Project Number: REG– 124312–02. Abstract: These regulations deny a deduction for excess parachute payments. A parachute payment is payment in the nature of compensation to a disqualified individual that is contingent on a change in ownership or control of a corporation. Certain payments, including payments from a small corporation, are exempt from the definition of parachute payment if certain requirements are met (such as shareholder approval and disclosure requirements). Current Actions: There is no change to this existing regulation. Type of Review: Extension of currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Respondents: 800. Estimated Time per Respondent: 9 minutes. rmajette on DSK2TPTVN1PROD with SUMMARY: VerDate Mar<15>2010 13:18 Oct 26, 2012 Jkt 229001 Estimated Total Annual Burden Hours: 12,000. 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. 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: October 23, 2012. Allan Hopkins, Tax Analyst. [FR Doc. 2012–26558 Filed 10–26–12; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Revenue Ruling 2000–35 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 SUMMARY: PO 00000 Frm 00078 Fmt 4703 Sfmt 4703 Paperwork Reduction Act of 1995, Public Law 104–13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Revenue Ruling 2000–35, Automatic Enrollment in Section 403(b) Plans. DATES: Written comments should be received on or before December 28, 2012 to be assured of consideration. ADDRESSES: Direct all written comments to Yvette Lawrence, Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to Allan Hopkins, (202) 622–6665, at Internal Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at Allan.M.Hopkins@irs.gov. SUPPLEMENTARY INFORMATION: Title: Automatic Enrollment in Section 403(b) Plans. OMB Number: 1545–1694. Form Number: Revenue Ruling 2000– 35. Abstract: Revenue Ruling 2000–35 describes certain criteria that must be met before an employee’s compensation can be reduced and contributed to an employee’s section 403(b) plan in the absence of an affirmative election by the employee. Current Actions: There is no change in the paperwork burden previously approved by OMB. Type of Review: Extension of a currently approved collection. Affected Public: Not-for-profit institutions, and state, local or tribal governments. Estimated Number of Respondents: 200. Estimated Time per Respondent: 53 minutes. Estimated Total Annual Burden Hours: 175. 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 E:\FR\FM\29OCN1.SGM 29OCN1 Federal Register / Vol. 77, No. 209 / Monday, October 29, 2012 / Notices 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: October 23, 2012. Allan Hopkins, Tax Analyst. [FR Doc. 2012–26562 Filed 10–26–12; 8:45 am] rmajette on DSK2TPTVN1PROD with BILLING CODE 4830–01–P VerDate Mar<15>2010 13:18 Oct 26, 2012 Jkt 229001 DEPARTMENT OF VETERANS AFFAIRS Advisory Committee on Prosthetics and Special-Disabilities Programs; Notice of Meeting The Department of Veterans Affairs (VA) gives notice under the Federal Advisory Committee Act, 5 U.S.C. App. 2, that a meeting of the Federal Advisory Committee on Prosthetics and Special-Disabilities Programs will be held on November 8–9, 2012, in Room 730 at 810 Vermont Avenue NW., Washington, DC. The meeting will convene at 8:30 a.m. on both days, and will adjourn at 4:30 p.m. on November 8 and at 12 noon on November 9. The meeting is open to the public. The purpose of the Committee is to advise the Secretary of Veterans Affairs on VA’s prosthetics programs designed to provide state-of-the-art prosthetics and the associated rehabilitation research, development, and evaluation of such technology. The Committee also provides advice to the Secretary on special-disabilities programs, which are defined as any program administered by the Secretary to serve Veterans with spinal cord injuries, blindness or visual impairments, loss of extremities or loss of function, deafness or hearing PO 00000 Frm 00079 Fmt 4703 Sfmt 9990 65609 impairment, and other serious incapacities in terms of daily life functions. On November 8, the Committee will receive briefings on the Physical Therapy Program; Physical Medicine and Rehabilitation; Optometric Services; Rural Health Programs and Spinal Cord Injury/Disorders. On November 9, the Committee will receive a briefing on Rehabilitation and Prosthetic Services. No time will be allocated for receiving oral presentations from the public. However, members of the public may direct questions or submit written statements for review by the Committee in advance of the meeting to Mr. Larry N. Long, Designated Federal Officer, Veterans Health Administration, Patient Care Services, Rehabilitation Services (10P4RD), VA, 810 Vermont Avenue NW., Washington, DC, 20420, or by email at lonlar@va.gov. Any member of the public wishing to attend the meeting should contact Mr. Long at (202) 461– 7354. Dated: October 23, 2012. By Direction of the Secretary. Vivian Drake, Committee Management Officer. [FR Doc. 2012–26446 Filed 10–26–12; 8:45 am] BILLING CODE P E:\FR\FM\29OCN1.SGM 29OCN1

Agencies

[Federal Register Volume 77, Number 209 (Monday, October 29, 2012)]
[Notices]
[Pages 65608-65609]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-26562]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Ruling 2000-35

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 
Revenue Ruling 2000-35, Automatic Enrollment in Section 403(b) Plans.

DATES: Written comments should be received on or before December 28, 
2012 to be assured of consideration.

ADDRESSES: Direct all written comments to Yvette Lawrence, Internal 
Revenue Service, room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form and instructions should be directed to Allan 
Hopkins, (202) 622-6665, at Internal Revenue Service, room 6129, 1111 
Constitution Avenue NW., Washington, DC 20224, or through the Internet 
at Allan.M.Hopkins@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Automatic Enrollment in Section 403(b) Plans.
    OMB Number: 1545-1694.
    Form Number: Revenue Ruling 2000-35.
    Abstract: Revenue Ruling 2000-35 describes certain criteria that 
must be met before an employee's compensation can be reduced and 
contributed to an employee's section 403(b) plan in the absence of an 
affirmative election by the employee.
    Current Actions: There is no change in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Not-for-profit institutions, and state, local or 
tribal governments.
    Estimated Number of Respondents: 200.
    Estimated Time per Respondent: 53 minutes.
    Estimated Total Annual Burden Hours: 175.
    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

[[Page 65609]]

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: October 23, 2012.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2012-26562 Filed 10-26-12; 8:45 am]
BILLING CODE 4830-01-P
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