Proposed Collection; Comment Request for Notice 2018-81, 56916 [2018-24831]
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Federal Register / Vol. 83, No. 220 / Wednesday, November 14, 2018 / Notices
(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 6, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–24729 Filed 11–13–18; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Notice 2018–81
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. The
IRS is soliciting comments concerning
Notice 2018–81, Notice Regarding
Certain Church Plan Clarifications
under Section 336 of the PATH Act.
DATES: Written comments should be
received on or before January 14, 2019
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 collection tools should be
directed to Sara Covington at Internal
Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington,
DC 20224, or at (202) 317–6038 or
through the internet at
Sara.L.Covington@irs.gov.
SUPPLEMENTARY INFORMATION:
SUMMARY:
VerDate Sep<11>2014
18:29 Nov 13, 2018
Jkt 247001
Title: Notice Regarding Certain
Church Plan Clarifications under
Section 336 of the PATH Act.
OMB Number: 1545–2279.
Regulation Project Number: Notice–
2018–81.
Abstract: Notice 2018–81 describes
the manner in which taxpayers notify
the Internal Revenue Service (IRS) of
revocation of an election to aggregate or
disaggregate certain church-related
organizations from treatment as a single
employer under section 414(c)(2)(C) and
(D). Churches and church-related
organizations are allowed to make
elections to aggregate or disaggregate for
this purpose under section 414(c)(2)(C)
and (D), which were added to the Code
by section 336(a) of the Protecting
Americans from Tax Hikes Act of 2015
(Pub. L. 114–113 (129 Stat. 2242 (2015))
(PATH Act).
Current Actions: There are changes in
the paperwork burden previously
approved by OMB.
Type of Review: Extension of a
currently approved collection. The
number of respondents have been
corrected to represent the annual
number of respondents.
Affected Public: Business or other
Not-for-profit; Individuals or
households.
Estimated Number of Respondents: 3.
Estimated Time per Respondent: 2
hours.
Estimated Total Annual Burden
Hours: 6.1 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
PO 00000
Frm 00119
Fmt 4703
Sfmt 4703
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 6, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018–24831 Filed 11–13–18; 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 required
distributions from retirement plans.
DATES: Written comments should be
received on or before January 14, 2019
to be assured of consideration.
ADDRESSES: Direct all written comments
to Laurie 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)
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: Required Distributions from
Retirement Plans.
OMB Number: 1545–0996.
Regulation Project Number: REG–
130477–00; REG–130481–00.
Abstract: These regulations relate to
the required minimum distributions
from qualified plans, individual
retirement plans, deferred compensation
plans under section 457, and section
403(b) annuity contracts, custodial
accounts, and retirement income
accounts.
SUMMARY:
E:\FR\FM\14NON1.SGM
14NON1
]]>Agencies
[Federal Register Volume 83, Number 220 (Wednesday, November 14, 2018)]
[Notices]
[Page 56916]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-24831]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notice 2018-81
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
-----------------------------------------------------------------------
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. The IRS is soliciting comments
concerning Notice 2018-81, Notice Regarding Certain Church Plan
Clarifications under Section 336 of the PATH Act.
DATES: Written comments should be received on or before January 14,
2019 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 collection tools should be directed to Sara Covington at
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW,
Washington, DC 20224, or at (202) 317-6038 or through the internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Notice Regarding Certain Church Plan Clarifications under
Section 336 of the PATH Act.
OMB Number: 1545-2279.
Regulation Project Number: Notice-2018-81.
Abstract: Notice 2018-81 describes the manner in which taxpayers
notify the Internal Revenue Service (IRS) of revocation of an election
to aggregate or disaggregate certain church-related organizations from
treatment as a single employer under section 414(c)(2)(C) and (D).
Churches and church-related organizations are allowed to make elections
to aggregate or disaggregate for this purpose under section
414(c)(2)(C) and (D), which were added to the Code by section 336(a) of
the Protecting Americans from Tax Hikes Act of 2015 (Pub. L. 114-113
(129 Stat. 2242 (2015)) (PATH Act).
Current Actions: There are changes in the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection. The
number of respondents have been corrected to represent the annual
number of respondents.
Affected Public: Business or other Not-for-profit; Individuals or
households.
Estimated Number of Respondents: 3.
Estimated Time per Respondent: 2 hours.
Estimated Total Annual Burden Hours: 6.1 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: November 6, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-24831 Filed 11-13-18; 8:45 am]
BILLING CODE 4830-01-P
