Proposed Collection; Comment Request for Regulation Project, 59768-59769 [2013-23557]
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Federal Register / Vol. 78, No. 188 / Friday, September 27, 2013 / Notices
Please send separate comments for
each specific information collection
listed below. You must reference the
information collection’s title, form
number, reporting or record-keeping
requirement number, and OMB number
(if any) in your comment.
FOR FURTHER INFORMATION CONTACT: To
obtain additional information, or copies
of the information collection and
instructions, or copies of any comments
received, contact Elaine Christophe, at
(202) 622–3179, or at Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224, or
through the Internet, at
Elaine.H.Christophe@irs.gov.
pmangrum on DSK3VPTVN1PROD with NOTICES
SUPPLEMENTARY INFORMATION:
Request for Comments
The Department of the Treasury and
the Internal Revenue Service, as part of
their continuing effort to reduce
paperwork and respondent burden,
invite the general public and other
Federal agencies to take this
opportunity to comment on the
proposed or continuing information
collections listed below in this notice,
as required by the Paperwork Reduction
Act of 1995, (44 U.S.C. 3501 et seq.).
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in our
request for Office of Management and
Budget (OMB) approval of the relevant
information collection. All comments
will become a matter of public record.
Please do not include any confidential
or inappropriate material in your
comments.
We invite comments on: (a) Whether
the collection of information is
necessary for the proper performance of
the agency’s functions, including
whether the information has 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
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 the requested information.
Currently, the IRS is seeking
comments concerning the following
forms, and reporting and recordkeeping
requirements:
Title: Summary of Archer MSAs.
OMB Number: 1545–1743.
Form Number: 8851.
Abstract: Internal Revenue Code
section 220(j)(4) requires trustees, who
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establish medical savings accounts, to
report the following: (a) Number of
medical savings accounts established
before July 1 of the taxable year
(beginning January 1, 2001), (b) name
and taxpayer identification number of
each account holder and, (c) number of
accounts which are accounts of
previously uninsured individuals. Form
8851 is used for this purpose.
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:
200,000.
Estimated Time per Respondent: 7
hours, 42 minutes.
Estimated Total Annual Burden
Hours: 1,540,000.
Title: Affordable Care Act Internal
Claims and Appeals and External
review Disclosures.
OMB Number: 1545–2182.
Regulation Project Number: REG–
125592–10 [RIN 1545–BJ63].
Abstract: Section 2719 of the Public
Health Service Act, incorporated into
Code section 9815 by section 1563(f) of
the Patient Protection and Affordable
Care Act, Public Law 111–148, requires
group health plans and issuers of group
health insurance coverage, in
connection with internal appeals of
claims denials, to provide claimants free
of charge with any evidence relied upon
in deciding the appeal that was not
relied on in making the initial denial of
the claim. This is a third party
disclosure requirement. Individuals
appealing a denial of a claim should be
able to respond to any new evidence the
plan or issuer relies on in the appeal,
and this disclosure requirement is
essential so that the claimant knows of
the new evidence.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
62,000.
Estimated Total Annual Burden
Hours: 150 Hours.
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
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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.
Approved: September 19, 2013.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
[FR Doc. 2013–23562 Filed 9–26–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[CO–88–90]
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, CO–88–90 (TD
8530), Limitation on Net Operating Loss
Carryforwards and Certain Built-In
Losses Following Ownership Change;
Special Rule for Value of a Loss
Corporation Under the Jurisdiction of a
Court in a Title 11 Case (Section 1.382–
9).
DATES: Written comments should be
received on or before November 26,
2013 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 Sara Covington at Internal
Revenue Service, Room 6129, 1111
Constitution Avenue NW., Washington,
DC 20224, or through the Internet at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Limitation on Net Operating
Loss Carryforwards and Certain Built-In
Losses Following Ownership Change;
Special Rule for Value of a Loss
Corporation Under the Jurisdiction of a
Court in a Title 11 Case.
OMB Number: 1545–1324.
SUMMARY:
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pmangrum on DSK3VPTVN1PROD with NOTICES
Federal Register / Vol. 78, No. 188 / Friday, September 27, 2013 / Notices
Regulation Project Number: CO–88–
90 (TD 8530).
Abstract: This regulation provides
guidance on determining the value of a
loss corporation following an ownership
change to which section 382(1)(6) of the
Internal Revenue Code applies. Under
Code sections 382 and 383, the value of
the loss corporation, together with
certain other factors, determines the rate
at which certain pre-change tax
attributes may be used to offset postchange income and tax liability.
Current Actions: There is no change to
this existing regulation.
Type of Review: Extension of a
currently approved collection.
Affected Public: Business or other forprofit organizations.
Estimated Number of Respondents:
3,250.
Estimated Time per Respondent: 15
minuites.
Estimated Total Annual Burden
Hours: 813.
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.
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14:21 Sep 26, 2013
Jkt 229001
Approved: September 11, 2013.
Allan Hopkins,
IRS Tax Analyst.
[FR Doc. 2013–23557 Filed 9–26–13; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
[OMB Control No. 2900–0782]
Agency Information Collection
(Veterans Benefits Administration
(VBA) Voice of the Veteran (VOV) Line
of Business Tracking Study); Activity
Under OMB Review
Veterans Benefits
Administration, Department of Veterans
Affairs.
ACTION: Notice.
AGENCY:
In compliance with the
Paperwork Reduction Act (PRA) of 1995
(44 U.S.C. 3501–21), this notice
announces that the Veterans Benefits
Administration (VBA), Department of
Veterans Affairs, will submit the
collection of information abstracted
below to the Office of Management and
Budget (OMB) for review and comment.
The PRA submission describes the
nature of the information collection and
its expected cost and burden and it
includes the actual data collection
instrument.
DATES: Comments must be submitted on
or before October 28, 2013.
ADDRESSES: Submit written comments
on the collection of information through
www.Regulations.gov, or to Office of
Information and Regulatory Affairs,
Office of Management and Budget, Attn:
VA Desk Officer; 725 17th St. NW.,
Washington, DC 20503 or sent through
electronic mail to oira_submission@
omb.eop.gov. Please refer to ‘‘OMB
Control No. 2900–0782’’ in any
correspondence.
For Further Information or a Copy of
the Submission Contact: Crystal Rennie,
Enterprise Records Service (005R1B),
Department of Veterans Affairs, 810
Vermont Avenue NW., Washington, DC
20420, (202) 632–7492 or email:
crystal.rennie@va.gov. Please refer to
‘‘OMB Control No. 2900–0782.’’
SUPPLEMENTARY INFORMATION:
Title: Veterans Benefits
Administration (VBA) Voice of the
Veteran (VOV) Line of Business
Tracking Study.
SUMMARY:
a. Compensation and Pension (C&P)
Service Surveys
J.D. Power will be fielding three
survey instruments for the
Compensation and Pension (C&P)
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59769
Service line of business. Based on the
numerous interviews conducted, JDPA
has separated the Veterans experience
with C&P into two categories—
Enrollment in a Benefit and Servicing of
a Benefit. There will be one survey
instrument for the Enrollment category
that will be used for both compensation
and pension claimants; compensation
beneficiaries and pension beneficiaries
will receive separate Servicing
instruments. The Enrollment
questionnaire will include factors
relating to benefit eligibility and the
application process, benefit entitlement,
benefit information, and VA personnel.
The Servicing questionnaires will
include the same factors as Enrollment,
with the exception of benefit eligibility
and the application process factor. The
results of the continuous measurement
will be used to track and measure
beneficiary satisfaction and to provide
insights that will enable VA/VBA
leadership to identify opportunities for
improvement and measure the impact of
improvement initiatives.
The survey pool for the C&P
Enrollment questionnaire will include
individuals who have received a
decision on a compensation or pension
benefit claim within 30 days prior to the
fielding period. The sample will be
stratified as follows: (1) Type of benefit
(i.e., Compensation, Pension) (2)
claimants who were found eligible (3)
claimants who were found ineligible
and are not appealing their claim. The
survey pool for the Compensation
servicing questionnaire will include
individuals who received a decision and
have been receiving compensation
benefits. The survey pool for the
Pension servicing questionnaire will
include individuals who have been
receiving pension benefits for at least 6
months prior to the field period.
b. Education (EDU) Service Surveys
J.D. Power will be fielding two survey
instruments for the Education (EDU)
Service line of business. Based on the
numerous interviews conducted, JDPA
has separated the Veterans experience
with Education into two categories—
Enrollment in a Benefit and Servicing of
a Benefit. There will be one survey
instrument for the Enrollment category
and one survey instrument for the
Servicing category. The Enrollment
questionnaire will include factors
relating to benefit eligibility and the
application process, benefit entitlement,
benefit information, and VA personnel.
The Servicing questionnaire will
include the same factors as Enrollment,
with the exception of benefit eligibility
and the application process factor. The
results will be used to track and
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]]>Agencies
[Federal Register Volume 78, Number 188 (Friday, September 27, 2013)]
[Notices]
[Pages 59768-59769]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-23557]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
[CO-88-90]
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, CO-88-90 (TD 8530), Limitation on Net
Operating Loss Carryforwards and Certain Built-In Losses Following
Ownership Change; Special Rule for Value of a Loss Corporation Under
the Jurisdiction of a Court in a Title 11 Case (Section 1.382-9).
DATES: Written comments should be received on or before November 26,
2013 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 Sara Covington at
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the Internet at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Limitation on Net Operating Loss Carryforwards and Certain
Built-In Losses Following Ownership Change; Special Rule for Value of a
Loss Corporation Under the Jurisdiction of a Court in a Title 11 Case.
OMB Number: 1545-1324.
[[Page 59769]]
Regulation Project Number: CO-88-90 (TD 8530).
Abstract: This regulation provides guidance on determining the
value of a loss corporation following an ownership change to which
section 382(1)(6) of the Internal Revenue Code applies. Under Code
sections 382 and 383, the value of the loss corporation, together with
certain other factors, determines the rate at which certain pre-change
tax attributes may be used to offset post-change income and tax
liability.
Current Actions: There is no change to this existing regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations.
Estimated Number of Respondents: 3,250.
Estimated Time per Respondent: 15 minuites.
Estimated Total Annual Burden Hours: 813.
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 11, 2013.
Allan Hopkins,
IRS Tax Analyst.
[FR Doc. 2013-23557 Filed 9-26-13; 8:45 am]
BILLING CODE 4830-01-P
