Proposed Collection; Comment Request for Form 4461, 4461-A, and 4461-B, 25607 [2019-11435]
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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.
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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
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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
]]>Agencies
[Federal Register Volume 84, Number 106 (Monday, June 3, 2019)]
[Notices]
[Page 25607]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-11435]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Form 4461, 4461-A, and
4461-B
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
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 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 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
[email protected].
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 Pre-Approved Plans.
OMB Number: 1545-0169.
Form Numbers: Forms 4461, 4461-A, and 4461-B.
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 for-profit 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
