Proposed Collection; Comment Request for Regulation Project, 52968-52969 [2017-24662]

Download as PDF 52968 Federal Register / Vol. 82, No. 219 / Wednesday, November 15, 2017 / Notices PRB reviews the performance appraisals of career senior executives who are below the level of bureau head and principal deputy in the bureaus, except for executives below the Assistant Commissioner/Executive Director level in the Bureau of Fiscal Service. The Combined PRB makes recommendations regarding proposed performance appraisals, ratings, bonuses, pay adjustments, and other appropriate personnel actions. The membership of the Combined PRB as described in this Notice is effective on October 26, 2017. DATES: FOR FURTHER INFORMATION CONTACT: Randy L. Thornton, Chief Human Capital Officer, Bureau of the Fiscal Service, (202) 874–5147. Pursuant to 5 U.S.C. Section 4314(c)(4), this Notice announces the appointment of the following primary and alternate members to the Combined PRB: SUPPLEMENTARY INFORMATION: Primary Members Stephen L. Manning, Deputy Commissioner, Finance and Administration, Bureau of the Fiscal Service David Motl, Chief Administrative Officer, United States Mint Peter Bergstrom, Assistant Director, Management Services, Financial Crimes Enforcement Network Marty Greiner, Deputy Director, Chief Administrative Officer, Bureau of Engraving and Printing Mary G. Ryan, Deputy Administrator, Alcohol and Tobacco Tax and Trade Bureau sradovich on DSK3GMQ082PROD with NOTICES Alternate Members Mike Linder, Assistant Commissioner/ CFO, Bureau of the Fiscal Service David Croft, Associate Director of Manufacturing, United States Mint Amy Taylor, Assistant Director, Technology Division, Financial Crimes Enforcement Network Debra Richardson, Associate Director, Chief Financial Officer, Bureau of Engraving and Printing Theresa McCarthy, Assistant Administrator, Headquarter Operations, Alcohol and Tobacco Tax and Trade Bureau Authority: 5 U.S.C. Section 4314(c)(4). Sheryl R. Morrow, Commissioner, Bureau of the Fiscal Service. [FR Doc. 2017–24731 Filed 11–14–17; 8:45 am] BILLING CODE 4810–AS–P VerDate Sep<11>2014 19:58 Nov 14, 2017 Jkt 244001 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 Internal Revenue Service, 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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning the safe harbor for inadvertent normalization violations. DATES: Written comments should be received on or before January 16, 2018 to be assured of consideration. ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the revenue procedure should be directed to Kerry Dennis, at (202) 317–5751 or Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW., Washington DC 20224, or through the internet, at Kerry.Dennis@irs.gov. SUPPLEMENTARY INFORMATION: Title: Safe Harbor for Inadvertent Normalization Violations. OMB Number: 1545–2276. Revenue Procedure Number: 2017–47. Abstract: Revenue Procedure 2017–47 provides a safe harbor that allows a utility taxpayer that inadvertently uses a practice or procedure that is inconsistent with the normalization rules (such as failure to use the proration methodology) to correct that practice or procedure at the next available opportunity and be considered not to have violated the normalization rules by their inadvertent error without requiring the taxpayer to obtain a private letter ruling from the Service regarding the inadvertent error. Current Actions: There is no change to this existing revenue procedure. Type of Review: Extension of a currently approved collection. Affected Public: Businesses or other for-profits. Estimated Number of Respondents: 150. Estimated Time per Respondent: 12 hours. Estimated Total Annual Burden Hours: 1,800. SUMMARY: PO 00000 Frm 00096 Fmt 4703 Sfmt 4703 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: November 8, 2017. L. Brimmer, Senior Tax Analyst. [FR Doc. 2017–24661 Filed 11–14–17; 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 Internal Revenue Service, 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. Currently, the IRS is soliciting comments concerning existing Final SUMMARY: E:\FR\FM\15NON1.SGM 15NON1 sradovich on DSK3GMQ082PROD with NOTICES Federal Register / Vol. 82, No. 219 / Wednesday, November 15, 2017 / Notices Regulation, TD 9467—Measurement of Assets and Liabilities for Pension Funding Purposes, and Notice 2014– 53—Pension Funding Stabilization under the Highway and Transportation Funding Act of 2014 (HAFTA). DATES: Written comments should be received on or before January 16, 2018 to be assured of consideration. ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the regulations should be directed to LaNita Van Dyke at (202) 371–6009, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at Lanita.VanDyke@irs.gov. SUPPLEMENTARY INFORMATION: Title: Measurement of Assets and Liabilities for Pension Funding Purposes. OMB Number: 1545–2095. Regulation Project Number: REG– 139236–07 (TD 9467) and Notice 2014– 53. Abstract: In order to implement the statutory provisions under sections 430 and 436, this final regulation contains collections of information in §§ 1.430(f)–1(f), 1.430(h)(2)–1(e), 1.436– 1(f), and 1.436–1(h). The information required under § 1.430(f)–1(f) is required in order for plan sponsors to make elections regarding a plan’s credit balances upon occasion. The information under § 1.430(g)–1(d)(3) is required in order for a plan sponsor to include as a plan asset a contribution made to avoid a restriction under section 436. The information required under § 1.430(h)(2)–1(e) is required in order for a plan sponsor to make an election to use an alternative interest rate for purposes of determining a plan’s funding obligations under § 1.430(h)(2)– 1. The information required under §§ 1.436–1(f) and 1.436–1(h) is required in order for a qualified defined benefit plan’s enrolled actuary to provide a timely certification of the plan’s adjusted funding target attainment percentage (AFTAP) for each plan year to avoid certain benefit restrictions. The Highway and Transportation Funding Act of 2014 (HATFA), Public Law 113–159, was enacted on August 8, 2014, and was effective retroactively for single employer defined benefit pension plans, optional for plan years beginning in 2013 and mandatory for plan years beginning in 2014. Notice 2014–53 provides guidance on these changes to the funding stabilization rules for single-employer pension plans. VerDate Sep<11>2014 19:58 Nov 14, 2017 Jkt 244001 Current Actions: There is no change to TD 9465 or Notice 2014–53. Type of Review: Extension without change of a currently approved collection. Affected Public: Individuals, business or other for-profit organizations, not-forprofit institutions and Federal, state, local or tribal governments. TD 9467 Estimated Number of Respondents: 80,000. Estimated Time per Respondent: 1.5 hrs. Estimated Total Annual Burden Hours: 120,000. Notice 2014–53 Estimated Number of Respondents: 76,600. Estimated Time per Respondent: 30 minutes. Estimated Total Annual Burden Hours: 38,000. 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: November 8, 2017. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2017–24662 Filed 11–14–17; 8:45 am] BILLING CODE 4830–01–P PO 00000 Frm 00097 Fmt 4703 Sfmt 4703 52969 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 4419. Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. AGENCY: The Internal Revenue Service, 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. Currently, the IRS is soliciting comments concerning Form 4419, Application for Filing Information Returns Electronically (FIRE). DATES: Written comments should be received on or before January 16, 2018 to be assured of consideration. ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue Service, Room 6526, 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 LaNita Van Dyke at (202) 317–6009, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at Lanita.VanDyke@irs.gov. SUPPLEMENTARY INFORMATION: Title: Application for Filing Information Returns Electronically (FIRE). OMB Number: 1545–0387. Form Number: 4419. Abstract: Under section 6011(e)(2)(a) of the Internal Revenue Code, any person, including corporations, partnerships, individuals, estates and trusts, who is required to file 250 or more information returns must file such returns magnetically or electronically. Payers required to file on magnetic media or electronically must complete Form 4419 to receive authorization to file. 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, non-profit institutions, and Federal, State, local or tribal governments. Estimated Number of Respondents: 15,000. SUMMARY: E:\FR\FM\15NON1.SGM 15NON1

Agencies

[Federal Register Volume 82, Number 219 (Wednesday, November 15, 2017)]
[Notices]
[Pages 52968-52969]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-24662]


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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.

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SUMMARY: The Internal Revenue Service, 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. Currently, the IRS is soliciting 
comments concerning existing Final

[[Page 52969]]

Regulation, TD 9467--Measurement of Assets and Liabilities for Pension 
Funding Purposes, and Notice 2014-53--Pension Funding Stabilization 
under the Highway and Transportation Funding Act of 2014 (HAFTA).

DATES: Written comments should be received on or before January 16, 
2018 to be assured of consideration.

ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulations should be directed to LaNita Van Dyke at 
(202) 371-6009, at Internal Revenue Service, Room 6526, 1111 
Constitution Avenue NW., Washington, DC 20224, or through the internet 
at Lanita.VanDyke@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Measurement of Assets and Liabilities for Pension Funding 
Purposes.
    OMB Number: 1545-2095.
    Regulation Project Number: REG-139236-07 (TD 9467) and Notice 2014-
53.
    Abstract: In order to implement the statutory provisions under 
sections 430 and 436, this final regulation contains collections of 
information in Sec. Sec.  1.430(f)-1(f), 1.430(h)(2)-1(e), 1.436-1(f), 
and 1.436-1(h). The information required under Sec.  1.430(f)-1(f) is 
required in order for plan sponsors to make elections regarding a 
plan's credit balances upon occasion. The information under Sec.  
1.430(g)-1(d)(3) is required in order for a plan sponsor to include as 
a plan asset a contribution made to avoid a restriction under section 
436. The information required under Sec.  1.430(h)(2)-1(e) is required 
in order for a plan sponsor to make an election to use an alternative 
interest rate for purposes of determining a plan's funding obligations 
under Sec.  1.430(h)(2)-1. The information required under Sec. Sec.  
1.436-1(f) and 1.436-1(h) is required in order for a qualified defined 
benefit plan's enrolled actuary to provide a timely certification of 
the plan's adjusted funding target attainment percentage (AFTAP) for 
each plan year to avoid certain benefit restrictions.
    The Highway and Transportation Funding Act of 2014 (HATFA), Public 
Law 113-159, was enacted on August 8, 2014, and was effective 
retroactively for single employer defined benefit pension plans, 
optional for plan years beginning in 2013 and mandatory for plan years 
beginning in 2014. Notice 2014-53 provides guidance on these changes to 
the funding stabilization rules for single-employer pension plans.
    Current Actions: There is no change to TD 9465 or Notice 2014-53.
    Type of Review: Extension without change of a currently approved 
collection.
    Affected Public: Individuals, business or other for-profit 
organizations, not-for-profit institutions and Federal, state, local or 
tribal governments.

TD 9467

    Estimated Number of Respondents: 80,000.
    Estimated Time per Respondent: 1.5 hrs.
    Estimated Total Annual Burden Hours: 120,000.

Notice 2014-53

    Estimated Number of Respondents: 76,600.
    Estimated Time per Respondent: 30 minutes.
    Estimated Total Annual Burden Hours: 38,000.
    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: November 8, 2017.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-24662 Filed 11-14-17; 8:45 am]
BILLING CODE 4830-01-P