Proposed Collection; Comment Request for Forms 3520 and 3520-A, 43261 [2019-17812]
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Federal Register / Vol. 84, No. 161 / Tuesday, August 20, 2019 / Notices
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Forms 3520 and 3520–A
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
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AGENCY:
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
annual return to report transactions
with foreign trusts and receipt of certain
foreign gifts and for annual information
return of a foreign trust with a U.S.
owner.
DATES: Written comments should be
received on or before October 21, 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 form should be directed to
Christina Leeper, at (737) 800–7737 or
Internal Revenue Service, Room 6526,
1111 Constitution Avenue NW,
Washington, DC 20224, or through the
internet, at Christina.E.Leeper@irs.gov.
SUPPLEMENTARY INFORMATION:
Titles: Form 3520, Annual Return To
Report Transactions With Foreign
Trusts and Receipt of Certain Foreign
Gifts and Form 3520–A, Annual
Information Return of Foreign Trust
With a U.S. Owner.
OMB Number: 1545–0159.
Form Numbers: Forms 3520 and
3520–A.
Abstract: U.S. persons file Form 3520
to report certain transactions with
foreign trusts, ownership of foreign
trusts under the rules of Internal
Revenue Code sections 671 through 679,
and receipt of certain large gifts or
bequests from certain foreign persons.
Form 3520–A is the annual information
return of a foreign trust with at least one
U.S. owner. The form provides
information about the foreign trust, its
U.S. beneficiaries, and any U.S. person
who is treated as an owner of any
portion of the foreign trust under the
grantor trust rules.
Current Actions: There were minor
changes to the form, however, the
VerDate Sep<11>2014
20:49 Aug 19, 2019
Jkt 247001
increase in burden estimate is due to the
additional Form 3520–A has been added
to this collection.
Type of Review: Revision of a
currently approved collection.
Affected Public: Individuals or
households.
Estimated Number of Respondents:
1,820.
Estimated Time per Respondent: 51
hours, 56 minutes.
Estimated Total Annual Burden
Hours: 94,537.
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: August 14, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019–17812 Filed 8–19–19; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF VETERANS
AFFAIRS
Annual Pay Ranges for Physicians,
Dentists, and Podiatrists of the
Veterans Health Administration (VHA)
Department of Veterans Affairs.
Notice.
AGENCY:
ACTION:
PO 00000
Frm 00163
Fmt 4703
Sfmt 4703
43261
SUMMARY: The Department of Veterans
Affairs (VA) is hereby giving notice of
annual pay range, which is the sum of
the base pay rate and market pay for
Veterans Health Administration (VHA)
physicians, dentists, and podiatrists as
prescribed by the Secretary for
Department-wide applicability. These
annual pay ranges are intended to
enhance the flexibility of the
Department to recruit, develop, and
retain the most highly qualified
providers to serve our Nation’s Veterans
and maintain a standard of excellence in
the VA health care system.
DATES: Annual pay ranges are applicable
October 27, 2019.
FOR FURTHER INFORMATION CONTACT:
Farine Cohen, Program Analyst, Policy
and Programs, VHA Workforce
Management & Consulting Office
(10A2A), Department of Veterans
Affairs, 810 Vermont Avenue NW,
Washington, DC 20420, (202) 461–7179.
This is not a toll-free number.
SUPPLEMENTARY INFORMATION: Under 38
U.S.C. 7431(e)(1)(A), not less often than
once every 2 years, the Secretary must
prescribe for Department-wide
applicability the minimum and
maximum amounts of annual pay that
may be paid to VHA physicians,
dentists, and podiatrists. 38 U.S.C.
7431(e)(1)(B) allows the Secretary to
prescribe separate minimum and
maximum amounts of annual pay for a
specialty or assignment. Pursuant to 38
U.S.C. 7431(e)(1)(C), amounts
prescribed under paragraph 7431(e)
shall be published in the Federal
Register and shall not take effect until
at least 60 days after date of publication.
In addition, under 38 U.S.C.
7431(e)(4), the total amount of
compensation paid to a physician,
dentist, or podiatrists under title 38 of
the United States Code cannot exceed,
in any year, the amount of annual
compensation (excluding expenses) of
the President. For the purposes of
subparagraph 7431(e)(4), ‘‘the total
amount of compensation’’ includes base
pay, market pay, performance pay,
recruitment, relocation, and retention
incentives, incentive awards for
performance and special contributions,
and fee basis earnings.
Background
The Department of Veterans Affairs
Health Care Personnel Enhancement Act
of 2004 (Pub. L. 108–445) was signed by
the President on December 3, 2004. The
major provisions of the law established
a new pay system for Veterans Health
Administration (VHA) physicians and
dentists consisting of base pay, market
pay, and performance pay. While the
E:\FR\FM\20AUN1.SGM
20AUN1
]]>Agencies
[Federal Register Volume 84, Number 161 (Tuesday, August 20, 2019)]
[Notices]
[Page 43261]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-17812]
[[Page 43261]]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Forms 3520 and 3520-A
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 annual return to report transactions with foreign trusts and
receipt of certain foreign gifts and for annual information return of a
foreign trust with a U.S. owner.
DATES: Written comments should be received on or before October 21,
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 form should be directed to Christina Leeper, at (737)
800-7737 or Internal Revenue Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or through the internet, at
[email protected].
SUPPLEMENTARY INFORMATION:
Titles: Form 3520, Annual Return To Report Transactions With
Foreign Trusts and Receipt of Certain Foreign Gifts and Form 3520-A,
Annual Information Return of Foreign Trust With a U.S. Owner.
OMB Number: 1545-0159.
Form Numbers: Forms 3520 and 3520-A.
Abstract: U.S. persons file Form 3520 to report certain
transactions with foreign trusts, ownership of foreign trusts under the
rules of Internal Revenue Code sections 671 through 679, and receipt of
certain large gifts or bequests from certain foreign persons. Form
3520-A is the annual information return of a foreign trust with at
least one U.S. owner. The form provides information about the foreign
trust, its U.S. beneficiaries, and any U.S. person who is treated as an
owner of any portion of the foreign trust under the grantor trust
rules.
Current Actions: There were minor changes to the form, however, the
increase in burden estimate is due to the additional Form 3520-A has
been added to this collection.
Type of Review: Revision of a currently approved collection.
Affected Public: Individuals or households.
Estimated Number of Respondents: 1,820.
Estimated Time per Respondent: 51 hours, 56 minutes.
Estimated Total Annual Burden Hours: 94,537.
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: August 14, 2019.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2019-17812 Filed 8-19-19; 8:45 am]
BILLING CODE 4830-01-P
