Submission for OMB Review; Comment Request, 24466-24468 [2013-09774]
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Federal Register / Vol. 78, No. 80 / Thursday, April 25, 2013 / Notices
tkelley on DSK3SPTVN1PROD with NOTICES
exemption was filed concurrently with
a Ballard petition to partially vacate the
NITU issued in Docket No. AB 6 (SubNo. 465X) for the Woodinville
Subdivision (extending from milepost
23.8 to milepost 11.25). That NITU
permitted railbanking/interim trail use
negotiations under 16 U.S.C. 1247(d).2
The Board seeks comments from
interested persons on Ballard’s request
to resume rail service and partially
vacate the NITU.
DATES: Written comments must be filed
with the Board by June 18, 2013. Replies
must be filed by July 18, 2013.3
ADDRESSES: Comments may be
submitted either via the Board’s e-filing
format or in the traditional paper
format. Any person using e-filing should
attach a document and otherwise
comply with the instructions at the EFILING link on the Board’s Web site, at
https://www.stb.dot.gov. Any person
submitting a filing in the traditional
paper format should send an original
and 10 copies to: Surface Transportation
Board, Attn: Docket No. FD 35731, 395
E Street SW., Washington, DC 20423–
0001.
In addition, send one copy of any
comments to: (1) Myles L. Tobin,
Fletcher & Sippel LLC, 29 North Wacker
Drive, Suite 920, Chicago, IL 60606–
2832; (2) Craig Watson, Port of Seattle,
Pier 69, P.O. Box 1209, Seattle, WA
98111; (3) Charles A. Spitulnik, Kaplan
Kirsch & Rockwell LLP, 1001
Connecticut Avenue NW., Washington,
Railway Company—Abandonment Exemption—in
King County, Wash., AB 6 (Sub-No. 465X).
2 In a related matter, Ballard simultaneously filed
a verified notice of exemption under 49 CFR
1150.41 to lease from Eastside Community Rail,
LLC and to operate a 14.45-mile line of railroad
between mileposts 23.8 and 38.25 that is adjacent
to the Line at issue here. Ballard Terminal Railroad
Company, L.L.C.—Lease Exemption—Line of
Eastside Community Rail, LLC, FD 35730 (STB
served Apr. 18, 2013).
3 On April 12, 2013, King County, the City, and
Central Puget Sound Regional Transit Authority
(collectively, Movants) jointly filed a motion to
extend the time to respond to Ballard’s petitions to
partially vacate the NITU and for exemption, from
April 22, 2013, to June 21, 2013. On April 17, 2013,
Ballard filed a reply to the motion, objecting to the
requested extension of time unless it is coupled
with a condition that the City not remove the track
and other rail assets on the 5.75-mile portion of the
Line the City owns, until such time as the Board
rules on Ballard’s pending petitions. On April 18,
2013, Movants filed a motion for leave to file a
reply to Ballard’s reply. Regarding the motion to
extend, pursuant to this notice and request for
comments, the Board is initiating a proceeding and
establishing a procedural schedule for comments.
Movants’ motion to extend the time to respond will
therefore be denied as moot. The matter of the
trackage removal is already pending in the U.S.
District Court for the Western District of
Washington on Ballard’s motion for temporary
restraining order, which is scheduled to be heard
on May 3, 2013.
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DC 20036; and (4) all other parties of
record to this proceeding.
FOR FURTHER INFORMATION CONTACT:
Marc Lerner at 202–245–0390.
Assistance for the hearing impaired is
available through the Federal
Information Relay Service (FIRS) at 1–
800–877–8339.
SUPPLEMENTARY INFORMATION: On April
2, 2013, Ballard filed a petition under 49
U.S.C. 10502 for exemption from the
provisions of 49 U.S.C. 10902 to acquire
the residual common carrier rights and
obligations, including the right to
reinstitute rail service, and the physical
trackage assets of the Line, for a segment
of the former BNSF Woodinville
Subdivision. This segment is currently
subject to an interim trail use/
railbanking agreement between BNSF
and King County, a political subdivision
of the State of Washington. The Port
owns the real estate associated with the
Line, which it acquired from BNSF; 4
the Port subsequently conveyed a
portion of the Line to the City. In King
County, Wash.—Acquisition
Exemption—BNSF Railway Company,
FD 35148 (STB served Sept. 18, 2009),
the Board granted a request by King
County for exemption from 49 U.S.C.
10901 to acquire BNSF’s rights and
obligations, including the right to
reinstate rail service in the future.
Ballard’s petition presents this issue:
under what circumstances will the
Board grant a carrier’s request to vacate
a NITU to permit reactivation of rail
service when the petitioning carrier
does not own or have any other interest
in the right-of-way. An interim trail use
arrangement is subject to being cut off
at any time by the reinstitution of
service. 16 U.S.C. 1247(d). Here, the
abandoning railroad (BNSF) has
transferred its rights and obligations,
including the right to reinstate rail
service, to King County (which is also
the trail sponsor), and a different carrier,
Ballard, seeks to reinstitute service.
Ballard submits letters from two
shippers that support the reinstitution
of rail service over the Line.
CalPortland, a building materials and
construction services provider, states
that it desires to use the Line to receive
hundreds of thousands of cubic yards
per year of construction materials for
upcoming road projects. Wolford
Trucking & Demolition, Inc. (Wolford),
a demolition and trucking services
provider, states that it plans to use the
Line to ship an estimated three million
cubic yards of excavated materials,
building demolition waste, and roadway
4 The Port of Seattle—Acquisition Exemption—
Certain Assets of BNSF Ry., FD 35128 (STB served
June 20, 2008).
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grading spoils over the next several
years. Ballard estimates that CalPortland
and Wolford’s use of the Line would
translate to approximately 50,000
carloads of freight.5
By issuance of this notice, the Board
is instituting an exemption proceeding
pursuant to 49 U.S.C. 10502(b). A final
decision will be issued by January 17,
2014.
Decided: April 19, 2013.
By the Board, Rachel D. Campbell,
Director, Office of Proceedings.
Jeffrey Herzig,
Clearance Clerk.
[FR Doc. 2013–09760 Filed 4–24–13; 8:45 am]
BILLING CODE 4915–01–P
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
April 22, 2013.
The Department of the Treasury will
submit the following information
collection requests to the Office of
Management and Budget (OMB) for
review and clearance in accordance
with the Paperwork Reduction Act of
1995, Public Law 104–13, on or after the
date of publication of this notice.
DATES: Comments should be received on
or before May 28, 2013 to be assured of
consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestion for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at
OIRA_Submission@OMB.EOP.GOV and
(2) Treasury PRA Clearance Officer,
1750 Pennsylvania Ave. NW., Suite
8140, Washington, DC 20220, or email
at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submission(s) may be
obtained by calling (202) 927–5331,
email at PRA@treasury.gov, or the entire
5 Ballard submits three additional letters
generally in support of an upgraded Eastside Rail
Corridor: an open letter from the Snohomish
County Executive Director supporting multiple
purpose use of the Eastside Rail Corridor, including
freight service; a letter to the Kirkland City Council
from the Mayor of Woodinville requesting that the
City delay the removal of the subject tracks until
the Eastside Rail Corridor Regional Advisory
Council presents its recommendations in Summer
2013; and a letter to Washington State Senator
Rosemary McAuliffe from the Mayor of Snohomish
reiterating a request for funding needed to upgrade
the Eastside Rail Corridor.
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Federal Register / Vol. 78, No. 80 / Thursday, April 25, 2013 / Notices
tkelley on DSK3SPTVN1PROD with NOTICES
information collection request maybe
found at www.reginfo.gov.
Internal Revenue Service (IRS)
OMB Number: 1545–0142.
Type of Review: Extension without
change of a currently approved
collection.
Title: Underpayment of Estimated Tax
by Corporations.
Form: 2220.
Abstract: Form 2220 is used by
corporations to determine whether they
are subject to the penalty for
underpayment of estimated tax and if
so, the amount of the penalty. The IRS
uses Form 2220 to determine if the
penalty was correctly computed.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
24,206,448.
OMB Number: 1545–0155.
Type of Review: Extension without
change of a currently approved
collection.
Title: Investment Credit.
Form: 3468.
Abstract: Taxpayers are allowed a
credit against their income tax for
certain expenses they incur for their
trades or businesses. Form 3468 is used
to compute this investment tax credit.
The information collect is used by the
IRS to verify that the credit has been
correctly computed.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
530,937.
OMB Number: 1545–0790.
Type of Review: Extension without
change of a currently approved
collection.
Title: Notice of Inconsistent
Treatment or Administrative
Adjustment Request (AAR).
Form: 8082.
Abstract: IRC sections 6222 and 6227
require partners to notify IRS by filing
Form 8082 when they (1) treat
partnership items inconsistent with the
partnerships’ treatment (6222), and (2)
change previously reported partnership
items (6227). Sections 6244 and 860F
extend this requirement to shareholders
of S corporations and residuals of
REMICs. Also section 6241 and
6034A(c) extend this requirement to
partners in electing large partnerships
and beneficiaries of estates and trusts.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
51,024.
OMB Number: 1545–1034.
Type of Review: Extension without
change of a currently approved
collection.
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17:22 Apr 24, 2013
Jkt 229001
Title: Passive Activity Credit
Limitations.
Form: 8582–CR.
Abstract: Under section 469, credits
from passive activities, to the extent
they do not exceed the tax attributable
to net passive income, are not allowed.
Form 8582–CR is used to figure the
passive activity credit allowed and the
amount of credit to be reported on the
tax return.
Affected Public: Individuals and
Households.
Estimated Annual Burden Hours:
2,370,600.
OMB Number: 1545–1145.
Type of Review: Extension without
change of a currently approved
collection.
Title: Generation-Skipping Transfer
Tax Return for Terminations.
Form: 706–GS(T).
Abstract: Form 706–GS(T) is used by
trustees to compute and report the
Federal GST tax imposed by IRC section
2601. IRS uses the information to
enforce this tax and to verify that the tax
has been properly computed.
Affected Public: Individuals and
Households.
Estimated Annual Burden Hours: 684.
OMB Number: 1545–1447.
Type of Review: Extension without
change of a currently approved
collection.
Title: CO–46–94 (TD 8594—Final)
Losses on Small Business Stock.
Abstract: Section 1.1244(e)–1(b) of the
regulation requires that a taxpayer
claiming an ordinary loss with respect
to section 1244 stock must have records
sufficient to establish that the taxpayer
satisfies the requirements of section
1244 and is entitled to the loss. The
records are necessary to enable the
Service examiner to verify that the stock
qualifies as section 1244 stock and to
determine whether the taxpayer is
entitled to the loss.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
2,000.
OMB Number: 1545–1550.
Type of Review: Extension without
change of a currently approved
collection.
Title: Notice 97–45, Highly
Compensated Employee Definition.
Abstract: This notice provides
guidance on the definition of a highly
compensated employee within the
meaning of section 414(q) of the Internal
Revenue Code as simplified by section
1431 of the Small Business Job
Protection Act of 1996, including an
employer’s option to make a top-paid
group election under section
414(q)(1)(B)(ii).
PO 00000
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24467
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
65,605.
OMB Number: 1545–1558.
Type of Review: Extension without
change of a currently approved
collection.
Title: Rev. Proc. 97–43, Procedures for
Electing Out of Exemptions under
Section 1.475(c)–1; and Rev. Ruling 97–
39, Mark-to-Market Accounting Method
for Dealers in Securities.
Abstract: Rev. Proc. 97–43 provides
taxpayers automatic consent to change
to mark-to-market accounting for
securities after the taxpayer elects under
section 1.475(c)–1, subject to specified
terms and conditions. Rev. Ruling 97–39
provides taxpayers additional mark-tomarket guidance in a question and
answer format.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
1,000.
OMB Number: 1545–1639.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 8936—Definition of
Contribution in Aid of Construction
under Section 118(c).
Abstract: The regulations provide
guidance with respect to section 118(c),
which provides that a contribution in
aid of construction received by a
regulated public water or sewage utility
is treated as a contribution to the capital
of the utility and excluded from gross
income.
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours: 300.
OMB Number: 1545–1851.
Type of Review: Extension without
change of a currently approved
collection.
Title: TD 9083—Golden Parachute
Payments (REG–124312–02).
Abstract: These regulations deny a
deduction for excess parachute
payments. A parachute payment is a
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).
Affected Public: Private Sector:
Businesses or other for-profits.
Estimated Annual Burden Hours:
12,000.
OMB Number: 1545–2170.
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24468
Federal Register / Vol. 78, No. 80 / Thursday, April 25, 2013 / Notices
Type of Review: Extension without
change of a currently approved
collection.
Title: Cyber Assistance Program
(Authorized Cyber Assistant Host
Application).
Abstract: The form is used by a
business to apply to become an
Authorized Cyber Assistant Host.
Information on this form will be used to
assist in determining whether the
applicant meets the qualifications to
become a Cyber Assistant Host. Cyber
Assistant is a software program that
assists in the preparation of Form 1023,
Application for Recognition of
Exemption, under Section 501(c)(3).
Affected Public: Private Sector:
Businesses or other for-profits, Not-forprofit institutions.
Estimated Annual Burden Hours: 200.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2013–09774 Filed 4–24–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Office of Foreign Assets Control
Unblocking of 1 Individual Designated
Pursuant to Executive Order 13572
Office of Foreign Assets
Control, Treasury.
ACTION: Notice.
AGENCY:
The Treasury Department’s
Office of Foreign Assets Control
(‘‘OFAC’’) is removing the name of 1
individual whose property and interests
in property are blocked pursuant to
Executive Order 13572 of April 29,
2011, ‘‘Blocking Property of Certain
Persons with Respect to Human Rights
Abuses in Syria’’ from the list of
Specially Designated Nationals and
Blocked Persons (‘‘SDN List’’).
DATES: The removal of this individual
from the SDN List is effective as of
Thursday, April 18, 2013.
FOR FURTHER INFORMATION CONTACT:
Assistant Director, Compliance
Outreach & Implementation, Office of
Foreign Assets Control, Department of
the Treasury, 1500 Pennsylvania
Avenue NW. (Treasury Annex),
Washington, DC 20220, Tel.: 202/622–
2490.
SUPPLEMENTARY INFORMATION:
tkelley on DSK3SPTVN1PROD with NOTICES
SUMMARY:
Electronic and Facsimile Availability
This document and additional
information concerning OFAC are
available from OFAC’s Web site
(www.treas.gov/ofac) or via facsimile
through a 24-hour fax-on-demand
service, Tel.: 202/622–0077.
VerDate Mar<15>2010
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Jkt 229001
Background
On April 29, 2011, the President
issued Executive Order 13572,
‘‘Blocking Property of Certain Persons
with Respect to Human Rights Abuses
in Syria,’’ (the ‘‘Order’’) pursuant to,
inter alia, the International Emergency
Economic Powers Act (50 U.S.C. 1701–
06). In the Order, the President
expanded the scope of the national
emergency declared in Executive Order
13338 of May 11, 2004. The Order
authorizes the Secretary of the Treasury,
in consultation with the Secretary of
State, to designate additional persons or
entities determined to meet certain
criteria set forth in Executive Order
13572.
The Department of the Treasury’s
Office of Foreign Assets Control has
determined that this individual should
be removed from the SDN List.
The following designation is removed
from the SDN List:
Individual
AL-KUZBARI, Nabil Rafik (a.k.a. ALKOUZBARI, Nabil; a.k.a. AL-KUZBARI,
Nabil; a.k.a. AL-KUZBARI, Nabil Rafiq;
a.k.a. KUSBARI, Nabil; a.k.a. KUZBARI,
Ahmad; a.k.a. KUZBARI, Ahmad Nabil;
a.k.a. KUZBARI, Nabil R.); DOB 20 Sep
1936; POB Damascus, Syria; citizen
Syria; alt. citizen Austria; Passport
P3002721 (Austria) (individual)
[SYRIA].
The removal of this individual from
the SDN List is effective as of Thursday,
April 18, 2013. All property and
interests in property of the individual
that are in or hereafter come within the
United States or the possession or
control of United States persons are now
blocked.
Dated: Thursday, April 18, 2013.
Adam Szubin,
Director, Office of Foreign Assets Control.
[FR Doc. 2013–09793 Filed 4–24–13; 8:45 am]
BILLING CODE 4810–AL–P
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0117]
Proposed Information Collection
(Inquiry Concerning Applicant for
Employment) Activity; Comment
Request
Office of Human Resources and
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
The Office of Human
Resources and Administration (HRA),
Department of Veterans Affairs (VA), is
SUMMARY:
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announcing an opportunity for public
comment on the proposed collection of
certain information by the agency.
Under the Paperwork Reduction Act
(PRA) of 1995, Federal agencies are
required to publish notice in the
Federal Register concerning each
proposed collection of information,
including each proposed revision of a
currently approved collection, and
allow 60 days for public comment in
response to the notice. This notice
solicits comments on the information
needed to determine an applicant’s
suitability and qualification for
employment.
DATES: Written comments and
recommendations on the proposed
collection of information should be
received on or before June 24, 2013.
ADDRESSES: Submit written comments
on the collection of information through
the Federal Docket Management System
(FDMS) at www.Regulations.gov; or to
Jean Hayes, Office of Human Resources
Management (05), Department of
Veterans Affairs, 810 Vermont Avenue
NW., Washington, DC 20420; or email:
jean.hayes@va.gov. Please refer to
‘‘OMB Control No. 2900–0117’’ in any
correspondence. During the comment
period, comments may be viewed online
through FDMS.
FOR FURTHER INFORMATION CONTACT: Jean
Hayes at (202) 461–7863 and by fax
(202) 273–0733.
SUPPLEMENTARY INFORMATION: Under the
PRA of 1995 (Public Law 104–13; 44
U.S.C. 3501–3521), Federal agencies
must obtain approval from the Office of
Management and Budget (OMB) for each
collection of information they conduct
or sponsor. This request for comment is
being made pursuant to Section
3506(c)(2)(A) of the PRA.
With respect to the following
collection of information, HRA invites
comments on: (1) Whether the proposed
collection of information is necessary
for the proper performance of VA’s
functions, including whether the
information will have practical utility;
(2) the accuracy of HRA’s estimate of the
burden of the proposed collection of
information; (3) ways to enhance the
quality, utility, and clarity of the
information to be collected; and (4)
ways to minimize the burden of the
collection of information on
respondents, including through the use
of automated collection techniques or
the use of other forms of information
technology.
Title: Inquiry Concerning Applicant
for Employment, VA Form Letter 5–127.
OMB Control Number: 2900–0117.
Type of Review: Revision of a
currently approved collection.
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]]>Agencies
[Federal Register Volume 78, Number 80 (Thursday, April 25, 2013)]
[Notices]
[Pages 24466-24468]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-09774]
=======================================================================
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DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
April 22, 2013.
The Department of the Treasury will submit the following
information collection requests to the Office of Management and Budget
(OMB) for review and clearance in accordance with the Paperwork
Reduction Act of 1995, Public Law 104-13, on or after the date of
publication of this notice.
DATES: Comments should be received on or before May 28, 2013 to be
assured of consideration.
ADDRESSES: Send comments regarding the burden estimate, or any other
aspect of the information collection, including suggestion for reducing
the burden, to (1) Office of Information and Regulatory Affairs, Office
of Management and Budget, Attention: Desk Officer for Treasury, New
Executive Office Building, Room 10235, Washington, DC 20503, or email
at OIRA_Submission@OMB.EOP.GOV and (2) Treasury PRA Clearance Officer,
1750 Pennsylvania Ave. NW., Suite 8140, Washington, DC 20220, or email
at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be
obtained by calling (202) 927-5331, email at PRA@treasury.gov, or the
entire
[[Page 24467]]
information collection request maybe found at www.reginfo.gov.
Internal Revenue Service (IRS)
OMB Number: 1545-0142.
Type of Review: Extension without change of a currently approved
collection.
Title: Underpayment of Estimated Tax by Corporations.
Form: 2220.
Abstract: Form 2220 is used by corporations to determine whether
they are subject to the penalty for underpayment of estimated tax and
if so, the amount of the penalty. The IRS uses Form 2220 to determine
if the penalty was correctly computed.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 24,206,448.
OMB Number: 1545-0155.
Type of Review: Extension without change of a currently approved
collection.
Title: Investment Credit.
Form: 3468.
Abstract: Taxpayers are allowed a credit against their income tax
for certain expenses they incur for their trades or businesses. Form
3468 is used to compute this investment tax credit. The information
collect is used by the IRS to verify that the credit has been correctly
computed.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 530,937.
OMB Number: 1545-0790.
Type of Review: Extension without change of a currently approved
collection.
Title: Notice of Inconsistent Treatment or Administrative
Adjustment Request (AAR).
Form: 8082.
Abstract: IRC sections 6222 and 6227 require partners to notify IRS
by filing Form 8082 when they (1) treat partnership items inconsistent
with the partnerships' treatment (6222), and (2) change previously
reported partnership items (6227). Sections 6244 and 860F extend this
requirement to shareholders of S corporations and residuals of REMICs.
Also section 6241 and 6034A(c) extend this requirement to partners in
electing large partnerships and beneficiaries of estates and trusts.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 51,024.
OMB Number: 1545-1034.
Type of Review: Extension without change of a currently approved
collection.
Title: Passive Activity Credit Limitations.
Form: 8582-CR.
Abstract: Under section 469, credits from passive activities, to
the extent they do not exceed the tax attributable to net passive
income, are not allowed. Form 8582-CR is used to figure the passive
activity credit allowed and the amount of credit to be reported on the
tax return.
Affected Public: Individuals and Households.
Estimated Annual Burden Hours: 2,370,600.
OMB Number: 1545-1145.
Type of Review: Extension without change of a currently approved
collection.
Title: Generation-Skipping Transfer Tax Return for Terminations.
Form: 706-GS(T).
Abstract: Form 706-GS(T) is used by trustees to compute and report
the Federal GST tax imposed by IRC section 2601. IRS uses the
information to enforce this tax and to verify that the tax has been
properly computed.
Affected Public: Individuals and Households.
Estimated Annual Burden Hours: 684.
OMB Number: 1545-1447.
Type of Review: Extension without change of a currently approved
collection.
Title: CO-46-94 (TD 8594--Final) Losses on Small Business Stock.
Abstract: Section 1.1244(e)-1(b) of the regulation requires that a
taxpayer claiming an ordinary loss with respect to section 1244 stock
must have records sufficient to establish that the taxpayer satisfies
the requirements of section 1244 and is entitled to the loss. The
records are necessary to enable the Service examiner to verify that the
stock qualifies as section 1244 stock and to determine whether the
taxpayer is entitled to the loss.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 2,000.
OMB Number: 1545-1550.
Type of Review: Extension without change of a currently approved
collection.
Title: Notice 97-45, Highly Compensated Employee Definition.
Abstract: This notice provides guidance on the definition of a
highly compensated employee within the meaning of section 414(q) of the
Internal Revenue Code as simplified by section 1431 of the Small
Business Job Protection Act of 1996, including an employer's option to
make a top-paid group election under section 414(q)(1)(B)(ii).
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 65,605.
OMB Number: 1545-1558.
Type of Review: Extension without change of a currently approved
collection.
Title: Rev. Proc. 97-43, Procedures for Electing Out of Exemptions
under Section 1.475(c)-1; and Rev. Ruling 97-39, Mark-to-Market
Accounting Method for Dealers in Securities.
Abstract: Rev. Proc. 97-43 provides taxpayers automatic consent to
change to mark-to-market accounting for securities after the taxpayer
elects under section 1.475(c)-1, subject to specified terms and
conditions. Rev. Ruling 97-39 provides taxpayers additional mark-to-
market guidance in a question and answer format.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 1,000.
OMB Number: 1545-1639.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 8936--Definition of Contribution in Aid of Construction
under Section 118(c).
Abstract: The regulations provide guidance with respect to section
118(c), which provides that a contribution in aid of construction
received by a regulated public water or sewage utility is treated as a
contribution to the capital of the utility and excluded from gross
income.
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 300.
OMB Number: 1545-1851.
Type of Review: Extension without change of a currently approved
collection.
Title: TD 9083--Golden Parachute Payments (REG-124312-02).
Abstract: These regulations deny a deduction for excess parachute
payments. A parachute payment is a 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).
Affected Public: Private Sector: Businesses or other for-profits.
Estimated Annual Burden Hours: 12,000.
OMB Number: 1545-2170.
[[Page 24468]]
Type of Review: Extension without change of a currently approved
collection.
Title: Cyber Assistance Program (Authorized Cyber Assistant Host
Application).
Abstract: The form is used by a business to apply to become an
Authorized Cyber Assistant Host. Information on this form will be used
to assist in determining whether the applicant meets the qualifications
to become a Cyber Assistant Host. Cyber Assistant is a software program
that assists in the preparation of Form 1023, Application for
Recognition of Exemption, under Section 501(c)(3).
Affected Public: Private Sector: Businesses or other for-profits,
Not-for-profit institutions.
Estimated Annual Burden Hours: 200.
Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2013-09774 Filed 4-24-13; 8:45 am]
BILLING CODE 4830-01-P
