Proposed Collection; Comment Request for Regulation Project, 42074-42075 [2014-16946]

Download as PDF 42074 Federal Register / Vol. 79, No. 138 / Friday, July 18, 2014 / Notices Estimated Time per Respondent: 3 hours, 7 min. Estimated Total Annual Burden Hours: 625 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 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: July 14, 2014. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. 2014–16945 Filed 7–17–14; 8:45 am] BILLING CODE 4830–01–P 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. sroberts on DSK5SPTVN1PROD with NOTICES 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 SUMMARY: VerDate Mar<15>2010 23:20 Jul 17, 2014 Jkt 232001 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, the requirements for reducing the rate of future benefit accrual. DATES: Written comments should be received on or before September 16, 2014 to be assured of consideration. ADDRESSES: Direct all written comments to R. Joseph 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 Martha R. Brinson, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at Martha.R.Brinson@irs.gov. SUPPLEMENTARY INFORMATION: Title: Notice of Significant Reduction in the Rate of Future Benefit Accrual. OMB Number: 1545–1780. Regulation Project Number: TD 9052 (as amended by TD 9472). Abstract: This document contains final regulations providing guidance relating to the application of the section 204(h) notice requirements to a pension plan amendment that is permitted to reduce benefits accrued before the plan amendment’s applicable amendment date. These regulations also reflect certain amendments made to the section 204(h) notice requirements by the Pension Protection Act of 2006. These final regulations generally affect sponsors, administrators, participants, and beneficiaries of pension plans. Current Actions: There are no changes being made to this existing regulation. Type of Review: Extension of a currently approved collection. Affected Public: Businesses or other for-profit organizations. Estimated Number of Respondents: 4,000. Estimated Time per Respondent: 10 hours. Estimated Total Annual Burden Hours: 40,000. 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. PO 00000 Frm 00121 Fmt 4703 Sfmt 4703 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: July 14, 2014. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. 2014–16953 Filed 7–17–14; 8:45 am] BILLING CODE 4830–01–P 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)). The IRS is soliciting comments concerning information collection requirements related to deductions and reductions in earnings and profits (or accumulated profits) with respect to certain foreign deferred compensation plans maintained by certain foreign corporations or by foreign branches of domestic corporations. SUMMARY: Written comments should be received on or before September 16, 2014 to be assured of consideration. ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal Revenue DATES: E:\FR\FM\18JYN1.SGM 18JYN1 sroberts on DSK5SPTVN1PROD with NOTICES Federal Register / Vol. 79, No. 138 / Friday, July 18, 2014 / Notices Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of this regulation 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: Deductions and Reductions In Earnings and Profits (or Accumulated Profits) With Respect to Certain Foreign Deferred Compensation Plans Maintained by Certain Foreign Corporations or by Foreign Branches of Domestic Corporations. OMB Number: 1545–1393. Regulation Project Number: EE–14– 81. Abstract: The regulation provides guidance regarding the limitations on deductions and adjustments to earnings and profits (or accumulated profits) for certain foreign deferred compensation plans. The information required by the regulation will be used by the IRS to administer section 404A of the Internal Revenue Code and to accurately determine the correct deductions and reductions in earnings and profits attributable to deferred compensation plans maintained by foreign subsidiaries and foreign branches of domestic corporations. 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: 1,250. Estimated Time per Respondent: 508 hours. Estimated Total Annual Burden Hours: 634,450. 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 VerDate Mar<15>2010 23:20 Jul 17, 2014 Jkt 232001 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: July 14, 2014. R. Joseph Durbala, IRS Reports Clearance Officer. [FR Doc. 2014–16946 Filed 7–17–14; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS Solicitation of Nominations for Appointment to the Advisory Committee on Cemeteries and Memorials ACTION: Notice. The Department of Veterans Affairs (VA), National Cemetery Administration (NCA), is seeking nominations of qualified candidates to be considered for appointment as a member of the Advisory Committee on Cemeteries and Memorials (herein-after in this section referred to as ‘‘the Committee’’). In accordance with Public Law 93–43, there shall be appointed by the Secretary an Advisory Committee on Cemeteries and Memorials. The Secretary shall advise and consult with the Committee from time to time with respect to the administration of the cemeteries for which the Secretary is responsible. Nominations of qualified candidates are being sought to fill upcoming vacancies on the Committee. DATES: Nominations for membership on the Committee must be received no later than 5:00 p.m. EST on August 15, 2014. ADDRESSES: All nominations should be mailed to National Cemetery Administration, Department of Veterans Affairs, 810 Vermont Ave. NW., (43A2), Washington, DC 20420, or faxed to (202) 632–7910. FOR FURTHER INFORMATION CONTACT: Mr. Michael Nacincik, National Cemetery Administration, Department of Veterans Affairs, 810 Vermont Ave. NW., (43A2), SUMMARY: PO 00000 Frm 00122 Fmt 4703 Sfmt 4703 42075 Washington, DC 20420, telephone (202) 632–8013. A copy of Committee charter and list of the current membership can be obtained by contacting Mr. Nacincik or by accessing the Web site managed by NCA at: http://www.cem.va.gov/cem/ about/advisory_committee.asp. SUPPLEMENTARY INFORMATION: Appointed by the Secretary, the Advisory Committee on Cemeteries and Memorials (ACCM) was established under Public Law 93–43, June 18, 1973) Title 38 United States Code, Section 2401. The Committee consists of veterans who represent diversity and are recognized authorities in fields pertinent to the needs of Veterans they embody. Diversity group member means an individual who is Asian American, Black, Hispanic, Native American (including American Indian, Alaska Native, and Native Hawaiian), or Pacific Islander American. The Committee responsibilities include: (1) Advising the Secretary and Congress on VA’s administration on burial benefits and the selection of cemetery sites, the erection of appropriate memorials, and the adequacy of Federal burial benefits; (2) Providing to Congress an annual report outlining recommendations, concerns, and observations on VA’s delivery of services to Veterans; (3) Meeting with VA officials, Veteran Service Organizations, and other stakeholders to access the Department’s efforts in providing burial benefits and outreach to Veterans and their dependents. Management and support services for the Committee are provided by NCA. Nominations: NCA is requesting nominations for upcoming vacancies on the Committee. The Committee is currently composed of 11 members, in addition to ex-officio members. This announcement is seeking nominations of Committee members. The members of the Committee are appointed by the Secretary of Veteran Affairs from the general public, including: (1) Veterans or other individuals who are recognized authorities in fields pertinent to the needs of Veterans; (2) Veterans who have experience in a military theater of operations; (3) Recently separated veterans. The Secretary shall determine the number, terms of service, and pay and allowances of members of the Committee appointed by the Secretary, except that a term of service of any such member may not exceed four years. The Secretary may reappoint any such member for additional terms of service. Required Professional Qualifications: Nominees should meet all of the E:\FR\FM\18JYN1.SGM 18JYN1

Agencies

[Federal Register Volume 79, Number 138 (Friday, July 18, 2014)]
[Notices]
[Pages 42074-42075]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-16946]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


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)). The IRS is soliciting comments concerning information 
collection requirements related to deductions and reductions in 
earnings and profits (or accumulated profits) with respect to certain 
foreign deferred compensation plans maintained by certain foreign 
corporations or by foreign branches of domestic corporations.

DATES:  Written comments should be received on or before September 16, 
2014 to be assured of consideration.

ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal 
Revenue

[[Page 42075]]

Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this regulation 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: Deductions and Reductions In Earnings and Profits (or 
Accumulated Profits) With Respect to Certain Foreign Deferred 
Compensation Plans Maintained by Certain Foreign Corporations or by 
Foreign Branches of Domestic Corporations.
    OMB Number: 1545-1393.
    Regulation Project Number: EE-14-81.
    Abstract: The regulation provides guidance regarding the 
limitations on deductions and adjustments to earnings and profits (or 
accumulated profits) for certain foreign deferred compensation plans. 
The information required by the regulation will be used by the IRS to 
administer section 404A of the Internal Revenue Code and to accurately 
determine the correct deductions and reductions in earnings and profits 
attributable to deferred compensation plans maintained by foreign 
subsidiaries and foreign branches of domestic corporations.
    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: 1,250.
    Estimated Time per Respondent: 508 hours.
    Estimated Total Annual Burden Hours: 634,450.
    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: July 14, 2014.
R. Joseph Durbala,
IRS Reports Clearance Officer.
[FR Doc. 2014-16946 Filed 7-17-14; 8:45 am]
BILLING CODE 4830-01-P