Submission for OMB Review; Comment Request, 42794-42798 [2016-15532]
Download as PDF
42794
Federal Register / Vol. 81, No. 126 / Thursday, June 30, 2016 / Notices
Additionally, this document does not
constitute a rule subject to the
Regulatory Flexibility Act (5 U.S.C.
Chapter 6).
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Art Advisory Panel—Notice of
Availability of Report of 2015 Closed
Meetings
Kirsten B. Wielobob,
Chief, Appeals.
[FR Doc. 2016–15452 Filed 6–29–16; 8:45 am]
Internal Revenue Service,
Treasury.
ACTION: Notice.
AGENCY:
BILLING CODE 4830–01–P
Pursuant to 5 U.S.C. App. 2,
section 10(d), of the Federal Advisory
Committee Act, and 5 U.S.C. 552b, of
the Government in the Sunshine Act, a
report summarizing the closed meeting
activities of the Art Advisory Panel
during Fiscal Year 2015 has been
prepared. A copy of this report has been
filed with the Assistant Secretary for
Management of the Department of the
Treasury.
DATES: Effective Date: This notice is
effective June 22, 2016.
ADDRESSES: The report is available for
public inspection and requests for
copies should be addressed to: Internal
Revenue Service, Freedom of
Information Reading Room, Room 1621,
1111 Constitution Avenue NW.,
Washington, DC 20224, Telephone
number (202) 622–5164 (not a toll free
number). The report is also available at
www.irs.gov.
FOR FURTHER INFORMATION CONTACT:
Maricarmen R. Cuello, AP:SO:AAS,
Internal Revenue Service/Appeals, 51
SW., 1st Avenue, Room 1014, Miami, FL
33130, Telephone number (305) 982–
5364 (not a toll free number).
SUPPLEMENTARY INFORMATION: It has been
determined that this document is not a
major rule as defined in Executive Order
12291 and that a regulatory impact
analysis is, therefore, not required.
mstockstill on DSK3G9T082PROD with NOTICES
SUMMARY:
VerDate Sep<11>2014
20:01 Jun 29, 2016
Jkt 238001
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
June 24, 2016.
The Department of the Treasury will
submit the following information
collection request 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 August 1, 2016 to be assured
of consideration.
ADDRESSES: Send comments regarding
the burden estimates, or any other
aspect of the information collection,
including suggestions 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
8117, Washington, DC 20220, or email
at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submission may be
obtained by emailing PRA@treasury.gov,
PO 00000
Frm 00166
Fmt 4703
Sfmt 4703
calling (202) 622–1295, or viewing the
entire information collection request at
www.reginfo.gov.
Internal Revenue Service (IRS)
OMB Control Number: 1545–1610.
Type of Review: Revision of a
currently approved collection.
Title: Annual Return/Report of
Employee Benefit Plan.
Form: Form 5500 and schedules.
Abstract: The Annual Return/Report
of Employee Benefit Plan is an annual
information return filed by employee
benefit plans. The IRS uses this
information for a variety of matters,
including ascertainment whether a
qualified retirement plan appears to
conform to requirements under the
Internal Revenue Code or whether the
plan should be audited for compliance.
The Pension Benefit Guaranty
Corporation (PBGC), the Department of
Labor (DOL), and the Internal Revenue
Service (IRS) work together to produce
Form 5500 Annual Return/Report for
Employee Benefit Plan and Form 5500–
SF Short Form Annual Return/Report
for Small Employee Benefit Plan (Form
5500 Series), through which the
regulated public can satisfy the
combined reporting/filing requirements
applicable to employee benefit plans.
The IRS produces Form 5500–SUP, a
paper-only form, that is used by certain
sponsors and administrators of
retirement plans to satisfy certain of the
reporting requirements of section 6058
of the Internal Revenue Code. Form
5500–SUP should be used only if
certain IRS compliance questions are
not answered electronically on the Form
5500 or Form 5500–SF.
BILLING CODE 4830–01–P
E:\FR\FM\30JNN1.SGM
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Federal Register / Vol. 81, No. 126 / Thursday, June 30, 2016 / Notices
42795
IRS Pro Josed Changes on the 2016 Form 5500 Senes Returns
b. Trust'sEIN
c. Name of trustee or
custodian
Form
Proposed 2016 Changes
Form5500
Sch. H/I,
5500-SF,
5500-EZ,
and
5500-SUP
2
a. Preparer's name
(including firm name, if
applicable) and address
(include room or suite
number)
Forms
5500,
5500-SF,
5500-EZ,
and 5500Sup.
b. Preparer's telephone
number
3
a.
Is the plan a 40l(k)
plan?
Yes
No
D
b.
D
Name of trust
b.
Trust's EIN
c.
Name of trustee or
custodian
d.
d. Trustee's or custodian's
telephone number
a.
Trustee's or
custodian's telephone
number
•
a.
mstockstill on DSK3G9T082PROD with NOTICES
VerDate Sep<11>2014
If "Yes," how does the
40l(k) plan satisfy the
nondiscrimination
requirements for
employee deferrals
and employer
matching contributions
(as applicable) under
sections 40l(k)(3) and
40l(m)(2)? (See
instructions)
Design-based
safe harbor method
ADP/ACP test
a.
Jkt 238001
Is the plan a 40l(k)
plan?
Yes
No
D
D
If"No," skip b.
b.
How did the plan
satisfy the
nondiscrimination
requirements for
employee deferrals
under sections
40l(k)(3) for the plan
year? Check all that
•
This question was approved by
OMB for the 2015 Form 5500
Series.
Requiring trust identifying
information will assist the IRS in
discharging its basic tax compliance
and enforcement responsibilities
with respect to tax-favored trusts.
This question was on former
Schedule P up to 2006 where it had
been approved in an information
collection.
• This question was approved by OMB
for the 2015 Form 5500 Series.
• Information on Form 5500 Series
preparers will assist the IRS in
identifying preparers who have
engaged in patterns of
noncompliance.
•
Preparer questions were on Form
5500 through 2009 and after 2011
where they had been approved in an
information collection.
• This question seeks basic
information on the method by which
a 40l(k) plan satisfied the
nondiscrimination requirements for
employee deferrals. This information
is fundamental to IRS's ability to
monitor plans for compliance with
the nondiscrimination rules.
alJly:
Design-based
safe harbor
"Prior year"
ADP test
"Current year"
ADP test
N/A
D
D
D
If ADP/ACP test is
used, did the 40l(k)
plan perform
ADP/ACP testing for
the plan year using the
"current year testing
method" for nonhighly
compensated
20:01 Jun 29, 2016
Preparer's name
(including firm name,
if applicable) and
address (include room
or suite number)
number
D
D
c.
•
b. Preparer' s telephone
Form5500
SchR,
5500-SF,
and
5500-SUP.
Compliance and Use for
PO 00000
Frm 00167
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E:\FR\FM\30JNN1.SGM
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EN30JN16.024
1
Question on the 2015
Form 5500s
a. Name of trust
42796
Federal Register / Vol. 81, No. 126 / Thursday, June 30, 2016 / Notices
Question on the 2015
Form 5500s
employees (Treas. Reg
sections 1.40l(k)2(a)(2)(ii) and
1.40 l(m)-2(a)(2)(ii))?
Yes
No
4
a.
Proposed 2016 Changes
D
Check the box to
indicate the method
used by the plan to
satisfy the coverage
requirements under
section410(b):
Form 5500
Sch R, 5500SF, and
5500-SUP,
a.
D Ratio percentage test
b. Does the plan satisfy the
coverage and
nondiscrimination tests
of sections 410(b) and
40l(a)(4) by combining
this plan with any other
plans under the
permissive aggregation
rules?
Yes
No
D
What testing method
was used to satisfy the
coverage requirements
under section 410(b)
for the plan year?
Check all that apply:
~
D Average benefit test
b.
D
Ratio percentage test
Average benefit test
N/A
Did the plan satisfy the
coverage and
nondiscrimination
requirements of
sections 410(b) and
40l(a)(4) for the plan
year by combining this
plan with any other
plan under the
permissive aggregation
rules?
Yes
No
D
5
Were in-service
distributions made
during the plan year?
D
Yes
D
No
If "Yes," enter amount
Form
5500 Sch
H/1, 5500SF, 5500EZ, and
5500-SUP
Did the plan trust incur unrelated
business taxable income?
D Yes
D No
ITN!A
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If Yes, enter amount _
VerDate Sep<11>2014
20:01 Jun 29, 2016
Jkt 238001
Form
5500,Sch
H/1, 5500SF, 5500EZ,
and
5500-SUP
PO 00000
• This question seeks basic information
on the method by which a qualified
plan satisfied the minimum coverage
requirements on employee
participation. This information is
fundamental to IRS's ability to
monitor plans for compliance with the
minimum coverage rules.
• This question was on former Schedule
T where it had been approved in an
information collection.
D
Defined Benefit Plan
or Money Purchase
Pension Plan only:
Were any distributions
made during the plan
year to an employee
who attained age 62
and had not separated
from service?
Yes
No
D
6
Compliance and Use for
• This question should assist in the
identification of whether distributions
to employees are being made before
otherwise permissible in a defined
benefit or money purchase plan.
D
Deleted
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EN30JN16.025
D
Form
Federal Register / Vol. 81, No. 126 / Thursday, June 30, 2016 / Notices
Question on the 2015
Form 5500s
7 a. Has the Plan been
timely amended for all
required law changes?
Form
Proposed 2016 Changes
c.
Date the last Plan
amendment/restatement
for the required law
changes was
adopted_I_1__.
Enter the applicable
code __ (See
instructions for tax law
changes and codes).
a.
If the plan is a master
and prototype plan
(M&P) or volume
submitter plan that
received a favorable
IRS opinion letter or
advisory letter, enter
the date of the letter
I
Iand the serial
-number
b.
b.
SchR
Line 23a
5500-SF
17a
5500SUP, Line
6a
5500-EZ,
Line 13a
Compliance and Use for
•
Whether and when a plan received a
favorable opinion letter, advisory
letter or determination letter from the
IRS is a significant indicator of
whether the form of the plan satisfies
the qualification requirements under
section 40l(a).
•
This information identifies plans to
which special rules apply that require
minimum distributions to a participant
regardless of whether he or she
continues in employment. The
information will assist the IRS to
monitor plan compliance.
If the plan is an
individually -designed
plan that received a
favorable
determination letter
from the IRS, enter the
date of the most recent
determination letter
I- - - -I
If the plan sponsor is
an adopter of a preapproved master,
prototype (M&P), or
volume submitter plan
that is subject to a
favorable opinion or
advisory letter from
IRS, please enter the
date of plan's last
opinion or advisory
letter- - - and a
I I
letter serial number
If the plan is an
individually -designed
plan and received a
favorable determination
letter from IRS, please
enter the date of plan's
last favorable
determination letter
I I
Were required minimum
distributions made to 5%
owners who have attained
age 70 \12 (regardless of
whether or not retired), as
required under section
40l(a)(9)?
No
Yes
NIA
42797
-
d.
a
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9
Was any plan participant a 5%
owner who had attained at least
age 70 Yz during the prior plan
year?
Form5500
SchR
5500-SF
and
Deleted
D Yes
D No
D
Is the Plan maintained in a
U.S. territory (i.e., Puerto
Rico (if no election under
ERISA section 1022(i)(2)
VerDate Sep<11>2014
Form
5500-SF
and 5500EZ only
20:01 Jun 29, 2016
Jkt 238001
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E:\FR\FM\30JNN1.SGM
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EN30JN16.026
8
42798
Affected Public: Businesses or other
for-profits; Individuals or households;
Not-for-profit institutions; and Farms.
Estimated Total Number of
Respondents: 806,500.
Estimated Total Annual Burden
Hours: 320,208.
clearance process. Any member of the
public wishing to attend the meeting or
seeking additional information should
contact Ms. Donna Wells-Taylor at (202)
461–1025 or by email.
Brenda Simms,
Treasury PRA Clearance Officer.
Dated: June 27, 2016.
Jelessa Burney,
Federal Advisory Committee Management
Officer.
[FR Doc. 2016–15532 Filed 6–29–16; 8:45 am]
[FR Doc. 2016–15576 Filed 6–29–16; 8:45 am]
BILLING CODE 4830–01–C
BILLING CODE 8320–01–P
DEPARTMENT OF VETERANS
AFFAIRS
DEPARTMENT OF VETERANS
AFFAIRS
mstockstill on DSK3G9T082PROD with NOTICES
Special Medical Advisory Group,
Notice of Meeting
The Department of Veterans Affairs
(VA) gives notice under the Federal
Advisory Committee Act, 5 U.S.C. App.
2, that the Special Medical Advisory
Group will meet on September 1, 2016,
at the Department of Veterans Affairs
Central Office, 810 Vermont Ave. NW.,
Conference Room 830, Washington, DC
20420 from 8:00 a.m. to 4:00 p.m. ET.
The meeting is open to the public.
The purpose of the Group is to advise
the Secretary of Veterans Affairs and the
Under Secretary for Health on the care
and treatment of Veterans, and other
matters pertinent to the Department’s
Veterans Health Administration (VHA).
The agenda for the meeting will
include a review of MyVA Access, the
Center for Compassionate Innovation/
Fellowship Program, Strategic
Partnerships and Rebuilding
Relationships.
Thirty (30) minutes will be allocated
for receiving oral presentations from the
public. Members of the public may
submit written statements for review by
the Committee to Donna Wells-Taylor,
Department of Veterans Affairs, Office
of Specialty Care Services (10P4),
Veterans Health Administration, 810
Vermont Avenue NW., Washington, DC
20420, or by email at donna.wellstaylor@va.gov.
Because the meeting is being held in
a VA Central Office, a photo I.D. is
required at the entrance as a part of the
clearance process. Therefore, you
should plan to arrive 15 minutes before
the meeting begins to allow time for the
VerDate Sep<11>2014
20:01 Jun 29, 2016
Jkt 238001
Health Services Research and
Development Service, Scientific Merit
Review Board; Amended Notice of
Meetings
The Department of Veterans Affairs
(VA) gives notice under the Federal
Advisory Committee Act, 5 U.S.C. App.
2, that the Health Services Research and
Development Service Scientific Merit
Review Board will conduct in-person
and teleconference meetings of its seven
Health Services Research (HSR)
subcommittees on the dates below from
8:00 a.m. to approximately 5:00 p.m.
(unless otherwise listed) at the Hilton
Crystal City, 2399 Jefferson Davis
Highway, Crystal City, VA 22202
(unless otherwise listed):
• HSR 1—Health Care and Clinical
Management on August 23–24, 2016;
• HSR 2—Behavioral, Social, and
Cultural Determinants of Health and
Care on August 23–24, 2016;
• HSR 3—Healthcare Informatics on
August 24–25, 2016;
• HSR 4—Mental and Behavioral
Health on August 23–24, 2016;
• HSR 5—Health Care System
Organization and Delivery on August
24–25, 2016;
• HSR 6—Post-acute and Long-term
Care on August 23, 2016;
• HSR 8—Randomized Program
Evaluations from 8:00 a.m. to 12:00 p.m.
on August 25, 2016; HSR 0—Precision
Mental Health from 1:00 p.m. to 5:00
p.m. on August 25, 2016;
• CDA—Career Development Award
Meeting on August 25–26, 2016; and
• NRI—Nursing Research Initiative
from 1:00 p.m. to 5:00 p.m. on August
26, 2016.
PO 00000
Frm 00170
Fmt 4703
Sfmt 4703
** This notice is amended to reflect
changes in one or more of the meetings
(i.e., date, time, etc.).
The purpose of the Board is to review
health services research and
development applications involving:
The measurement and evaluation of
health care services; the testing of new
methods of health care delivery and
management; and nursing research.
Applications are reviewed for scientific
and technical merit, mission relevance,
and the protection of human and animal
subjects. Recommendations regarding
funding are submitted to the Chief
Research and Development Officer.
Each subcommittee meeting of the
Board will be open to the public the first
day for approximately one half-hour at
the start of the meeting on August 23
(HSR 6), August 23–24 (HSR 1, 2, 4),
August 24–25 (HSR 3, 5), August 25
(HSR 0, 6, 8), August 25–26 (CDA), and
August 26 (NRI) to cover administrative
matters and to discuss the general status
of the program. Members of the public
who wish to attend the open portion of
the subcommittee meetings may dial 1–
800–767–1750, participant code 10443#.
The remaining portion of each
subcommittee meeting will be closed for
the discussion, examination, reference
to, and oral review of the intramural
research proposals and critiques. During
the closed portion of each subcommittee
meeting, discussion and
recommendations will include
qualifications of the personnel
conducting the studies (the disclosure of
which would constitute a clearly
unwarranted invasion of personal
privacy), as well as research information
(the premature disclosure of which
would likely compromise significantly
the implementation of proposed agency
action regarding such research projects).
As provided by subsection 10(d) of
Public Law 92–463, as amended by
Public Law 94–409, closing the meeting
is in accordance with 5 U.S.C.
552b(c)(6) and (9)(B).
No oral or written comments will be
accepted from the public for either
portion of the meetings. Those who plan
to participate during the open portion of
a subcommittee meeting should contact
Ms. Liza Catucci, Administrative
Officer, Department of Veterans Affairs,
E:\FR\FM\30JNN1.SGM
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EN30JN16.027
Federal Register / Vol. 81, No. 126 / Thursday, June 30, 2016 / Notices
Agencies
[Federal Register Volume 81, Number 126 (Thursday, June 30, 2016)]
[Notices]
[Pages 42794-42798]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-15532]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
June 24, 2016.
The Department of the Treasury will submit the following
information collection request 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 August 1, 2016 to be
assured of consideration.
ADDRESSES: Send comments regarding the burden estimates, or any other
aspect of the information collection, including suggestions 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 8117, Washington,
DC 20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT: Copies of the submission may be
obtained by emailing PRA@treasury.gov, calling (202) 622-1295, or
viewing the entire information collection request at www.reginfo.gov.
Internal Revenue Service (IRS)
OMB Control Number: 1545-1610.
Type of Review: Revision of a currently approved collection.
Title: Annual Return/Report of Employee Benefit Plan.
Form: Form 5500 and schedules.
Abstract: The Annual Return/Report of Employee Benefit Plan is an
annual information return filed by employee benefit plans. The IRS uses
this information for a variety of matters, including ascertainment
whether a qualified retirement plan appears to conform to requirements
under the Internal Revenue Code or whether the plan should be audited
for compliance.
The Pension Benefit Guaranty Corporation (PBGC), the Department of
Labor (DOL), and the Internal Revenue Service (IRS) work together to
produce Form 5500 Annual Return/Report for Employee Benefit Plan and
Form 5500-SF Short Form Annual Return/Report for Small Employee Benefit
Plan (Form 5500 Series), through which the regulated public can satisfy
the combined reporting/filing requirements applicable to employee
benefit plans. The IRS produces Form 5500-SUP, a paper-only form, that
is used by certain sponsors and administrators of retirement plans to
satisfy certain of the reporting requirements of section 6058 of the
Internal Revenue Code. Form 5500-SUP should be used only if certain IRS
compliance questions are not answered electronically on the Form 5500
or Form 5500-SF.
BILLING CODE 4830-01-P
[[Page 42795]]
[GRAPHIC] [TIFF OMITTED] TN30JN16.024
[[Page 42796]]
[GRAPHIC] [TIFF OMITTED] TN30JN16.025
[[Page 42797]]
[GRAPHIC] [TIFF OMITTED] TN30JN16.026
[[Page 42798]]
[GRAPHIC] [TIFF OMITTED] TN30JN16.027
Affected Public: Businesses or other for-profits; Individuals or
households; Not-for-profit institutions; and Farms.
Estimated Total Number of Respondents: 806,500.
Estimated Total Annual Burden Hours: 320,208.
Brenda Simms,
Treasury PRA Clearance Officer.
[FR Doc. 2016-15532 Filed 6-29-16; 8:45 am]
BILLING CODE 4830-01-C