Proposed Collection; Comment Request for Notice 97-45, 25607-25608 [2019-11434]

Download as PDF Federal Register / Vol. 84, No. 106 / Monday, June 3, 2019 / Notices Issued in Washington, DC, on May 22, 2019, under authority delegated in 49 CFR 1.97. John A. Gale, Director, Standards and Rulemaking Division. [FR Doc. 2019–11464 Filed 5–31–19; 8:45 am] BILLING CODE 4909–60–P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 4461, 4461–A, and 4461–B 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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Form 4461, Application for Approval of Standardized or Nonstandardized PreApproved Defined Contribution Plans; Form 4461–A, Application for Approval of Master or Prototype or Volume Submitter Defined Benefit Plan; and, Form 4461–B, Application for Approval of Standardized or Nonstandardized Pre-Approved Plans. DATES: Written comments should be received on or before August 2, 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 this collection should be directed to Sara Covington, (202) 317– 6038, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at Sara.L.Covington@irs.gov. SUPPLEMENTARY INFORMATION: Titles: Form 4461, Application for Approval of Standardized or Nonstandardized Pre-Approved Defined Contribution Plans; Form 4461–A, Application for Approval of Master or Prototype or Volume Submitter Defined Benefit Plan; and, Form 4461–B, Application for Approval of Standardized or Nonstandardized PreApproved Plans. OMB Number: 1545–0169. Form Numbers: Forms 4461, 4461–A, and 4461–B. jbell on DSK3GLQ082PROD with NOTICES SUMMARY: VerDate Sep<11>2014 16:26 May 31, 2019 Jkt 247001 Abstract: The IRS uses these forms to determine from the information submitted whether the provider or mass submitter of a pre-approved defined contribution plan qualifies under section 401(a) of the Internal Revenue Code for plan approval. The application is also used to determine if the related trust qualifies for tax exempt status under Code section 501(a). Current Actions: There are changes to the forms and burden estimates. Type of Review: Revision of a currently approved collection. Affected Public: Business or other forprofit organizations. Estimated Number of Responses: 3,450. Estimated Number of Respondent: 12 hours, 50 minutes. Estimated Total Annual Burden Hours: 44,261. 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: May 28, 2019. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2019–11435 Filed 5–31–19; 8:45 am] BILLING CODE 4830–01–P PO 00000 Frm 00090 Fmt 4703 Sfmt 4703 25607 DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Notice 97–45 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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Notice 97–45, Highly Compensated Employee Definition. DATES: Written comments should be received on or before August 2, 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 notice should be directed to Sara Covington, (202) 317–6038, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at sara.l.covington@irs.gov. SUPPLEMENTARY INFORMATION: Title: Highly Compensated Employee Definition. OMB Number: 1545–1550. Notice Number: Notice 97–45. Abstract: Notice 97–45 provides guidance on the definition of highly compensated employee (HCE) within the meaning of section 414(q) of the Internal Revenue Code, as simplified by section 1431 of the Small Business Job Protection Act of 1996, including an employer’s option to make a top-paid group election under section 414(q)(1)(B)(ii). The notice requires qualified retirement plans that contain a definition of HCE to be amended to reflect the statutory changes to section 414(q). Current Actions: There are no changes being made to the notice at this time. Type of Review: Extension of a currently approved collection. Affected Public: Business or other forprofit organizations, and not-for-profit institutions. Estimated Number of Respondents: 218,683. Estimated Time per Response: 18 minutes. Estimated Total Annual Burden Hours: 65,605. SUMMARY: E:\FR\FM\03JNN1.SGM 03JNN1 25608 Federal Register / Vol. 84, No. 106 / Monday, June 3, 2019 / Notices jbell on DSK3GLQ082PROD with NOTICES 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. VerDate Sep<11>2014 16:26 May 31, 2019 Jkt 247001 Approved: May 28, 2019. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2019–11434 Filed 5–31–19; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF VETERANS AFFAIRS Advisory Committee: VA National Academic Affiliations Council, Notice of Meeting The Department of Veterans Affairs (VA) gives notice under the Federal Advisory Committee Act that the VA National Academic Affiliations Council (NAAC) will meet via conference call on July 23, 2019, from 1:00 p.m. to 3:00 p.m. EST. The meeting is open to the public. The purpose of the Council is to advise the Secretary on matters affecting partnerships between VA and its academic affiliates. On July 23, 2019, the Council will discuss the Graduate Medical Education Reimbursements to Affiliates Government Accountability Office Audit; receive a status update regarding the Electronic Health Record Modernization Work Group; deliberate on VA Trainee Onboarding processes; receive briefings on the current status of Diversity and Inclusion Subcommittee efforts, VHA Telehealth Care Delivery by Trainees and the VA MISSION Act; obtain the status on Relationships with PO 00000 Frm 00091 Fmt 4703 Sfmt 9990 For-Profit Educational Institutions; and discuss recent efforts to oversee field Affiliation Partnership Councils. The Council will receive public comments from 2:40 p.m. to 2:50 p.m. EST. Interested persons may attend and/or present oral statements to the Council. The dial in number to attend the conference call is: 1–800–767–1750. At the prompt, enter access code 12095 then press #. Individuals seeking to present oral statements are invited to submit a 1–2 page summary of their comments at the time of the meeting for inclusion in the official meeting record. Oral presentations will be limited to five minutes or less, depending on the number of participants. Interested parties may also provide written comments for review by the Council prior to the meeting or at any time, by email to Larissa.Emory@va.gov, or by mail to Larissa A. Emory PMP, CBP, MS, Designated Federal Officer, Office of Academic Affiliations (10X1), 810 Vermont Avenue NW, Washington, DC 20420. Any member of the public wishing to participate or seeking additional information should contact Ms. Emory via email or by phone at (915) 269–0465. Dated: May 29, 2019. Jelessa M. Burney, Federal Advisory Committee Management Officer. [FR Doc. 2019–11474 Filed 5–31–19; 8:45 am] BILLING CODE P E:\FR\FM\03JNN1.SGM 03JNN1

Agencies

[Federal Register Volume 84, Number 106 (Monday, June 3, 2019)]
[Notices]
[Pages 25607-25608]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-11434]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 97-45

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 
information collections, as required by the Paperwork Reduction Act of 
1995. The IRS is soliciting comments concerning Notice 97-45, Highly 
Compensated Employee Definition.

DATES: Written comments should be received on or before August 2, 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 notice should be directed to Sara Covington, (202) 317-
6038, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue 
NW, Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Highly Compensated Employee Definition.
    OMB Number: 1545-1550.
    Notice Number: Notice 97-45.
    Abstract: Notice 97-45 provides guidance on the definition of 
highly compensated employee (HCE) within the meaning of section 414(q) 
of the Internal Revenue Code, as simplified by section 1431 of the 
Small Business Job Protection Act of 1996, including an employer's 
option to make a top-paid group election under section 
414(q)(1)(B)(ii). The notice requires qualified retirement plans that 
contain a definition of HCE to be amended to reflect the statutory 
changes to section 414(q).
    Current Actions: There are no changes being made to the notice at 
this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, and 
not-for-profit institutions.
    Estimated Number of Respondents: 218,683.
    Estimated Time per Response: 18 minutes.
    Estimated Total Annual Burden Hours: 65,605.

[[Page 25608]]

    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: May 28, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019-11434 Filed 5-31-19; 8:45 am]
BILLING CODE 4830-01-P