Agency Information Collection Activities; Submission for OMB Review; Comment Request; Internal Revenue Service Exempt Organization Forms: 990, 990-BL, 990-EZ, 990-N, 990-PF, 990-T, 990-W, 990 SCH E, 990 SCH I, 990 SCH M, 990 SCH D, 990 SCH F, 990 SCH H, 990 SCH J, 990 SCH K, 990 SCH R, 990/990-EZ SCH A, 990/990-EZ SCH C, 990/990-EZ SCH G, 990/990-EZ SCH L, 990/990-EZ SCH N, 990/990-EZ SCH O, 990/990-EZ/990-PF SCH B, 1023, 1023-EZ, 1023-Interactive, 1024, 1024-A, 1028, 1120-POL, 4720, 5578, 5884-C, 6069, 6497, 8038, 8038-B, 8038-CP, 8038-G, 8038-GC, 8038-R, 8038-T, 8038-TC, 8282, 8328, 8330, 8453-E.O., 8453-X, 8718, 8868, 8870, 8871, 8872, 8879-E.O., 8886-T, 8899 and Related Attachments, 72683-72686 [2021-27745]

Download as PDF Federal Register / Vol. 86, No. 243 / Wednesday, December 22, 2021 / Notices Dated: December 16, 2021. Bradley T. Smith, Deputy Director, Office of Foreign Assets Control, U.S. Department of the Treasury. [FR Doc. 2021–27642 Filed 12–21–21; 8:45 am] BILLING CODE 4810–AL–C DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; Internal Revenue Service Exempt Organization Forms: 990, 990–BL, 990–EZ, 990–N, 990–PF, 990–T, 990–W, 990 SCH E, 990 SCH I, 990 SCH M, 990 SCH D, 990 SCH F, 990 SCH H, 990 SCH J, 990 SCH K, 990 SCH R, 990/990–EZ SCH A, 990/ 990–EZ SCH C, 990/990–EZ SCH G, 990/990–EZ SCH L, 990/990–EZ SCH N, 990/990–EZ SCH O, 990/990–EZ/990–PF SCH B, 1023, 1023–EZ, 1023– Interactive, 1024, 1024–A, 1028, 1120– POL, 4720, 5578, 5884–C, 6069, 6497, 8038, 8038–B, 8038–CP, 8038–G, 8038– GC, 8038–R, 8038–T, 8038–TC, 8282, 8328, 8330, 8453–E.O., 8453–X, 8718, 8868, 8870, 8871, 8872, 8879–E.O., 8886–T, 8899 and Related Attachments Departmental Offices, U.S. Department of the Treasury. ACTION: Notice. AGENCY: Taxpayer Compliance Burden The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests. DATES: Comments should be received on or before January 21, 2022. ADDRESSES: Written comments and recommendations for the proposed information collection should be sent within 30 days of publication of this notice to www.reginfo.gov/public/do/ SUMMARY: PRAMain. Find this particular information collection by selecting ‘‘Currently under 30-day Review—Open for Public Comments’’ or by using the search function. FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be obtained from Molly Stasko by emailing PRA@treasury.gov, calling (202) 622– 8922, or viewing the entire information collection request at www.reginfo.gov. SUPPLEMENTARY INFORMATION: Approximately 73 percent of all taxexempt organization returns are prepared using software by the taxpayer or with preparer assistance. Section 3101 of the Taxpayer First Act, Public Law 116–25, requires all tax-exempt organizations to electronically file statements or returns in the Form 990 series or Form 8872. These are forms used by tax-exempt organizations. These include Forms 990, 990–BL, 990–EZ, 990–N, 990–PF, 990– T, 990–W, and related forms and schedules tax-exempt organizations attach to their tax returns (see Appendix-A to this notice). In addition, there are numerous regulations, notices and Treasury Decisions that are covered by the burden estimate provided in this notice. See Appendix B for a list. Tax compliance burden is defined as the time and money taxpayers spend to comply with their tax filing responsibilities. Time-related activities include recordkeeping, tax planning, gathering tax materials, learning about the law and what you need to do, and completing and submitting the return. Out-of-pocket costs include expenses such as purchasing tax software, paying a third-party preparer, and printing and postage. Tax compliance burden does not include a taxpayer’s tax liability, economic inefficiencies caused by suboptimal choices created to tax deductions or credits, or psychological costs. 72683 PRA Submission to OMB Title: U.S. Tax-Exempt Income Tax Return. OMB Control Number: 1545–0047. Form Numbers: Forms 990, 990–BL, 990–EZ, 990–N, 990–PF, 990–T, 990–W, 1023, 1023–EZ, 1024, 1024–A, 1028, 1120–POL, 4720, 5578, 5884–C, 5884–D, 6069, 6497, 7203, 8038, 8038–B, 8038– CP, 8038–G, 8038–GC, 8038–R, 8038–T, 8038–TC, 8282, 8328, 8330, 8453–TE., 8453–X, 8718, 8868, 8870, 8871, 8872, 8879–TE, 8886–T, 8899 and all other related forms, schedules, and attachments. Abstract: These forms and schedules are used to determine that tax-exempt organizations fulfill the operating conditions within the limitations of their tax exemption. The data is also used for general statistical purposes. Current Actions: There have been changes in regulatory guidance related to various forms approved under this approval package during the past year. There has been additions and removals of forms included in this approval package. It is anticipated that these changes will have an impact on the overall burden and cost estimates requested for this approval package. Type of Review: Revision of currently approved collection. Affected Public: Tax-Exempt Organizations. Estimated Number of Respondents: 1,740,100. Total Estimated Time: 58,220,000 hours. Total Estimated Out-of-Pocket Costs: $1,726,900,000. Total Estimated Monetized Burden: $4,811,900,000. Note: Amounts below are estimates for FY 2022. Reported time and cost burdens are national averages and do not necessarily reflect a ‘‘typical’’ case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. Totals may not add due to rounding. FISCAL YEAR 2022 ICB ESTIMATES FOR FORM 990 SERIES OF RETURNS AND RELATED FORMS AND SCHEDULES FY 21 khammond on DSKJM1Z7X2PROD with NOTICES Number of Taxpayers ................................................................................................ Burden in Hours ......................................................................................................... Burden in Dollars ....................................................................................................... Monetized Total Burden ............................................................................................ 1,599,000 52,470,000 $1,473,100,000 $4,084,100,000 FY 22 141,100 5,750,000 $253,800,000 $727,800,000 1,740,100 58,220,000 $1,726,900,000 $4,811,900,000 Note: FY22 is most recent approved burden estimates for OMB Control Number 1545–0047. FISCAL YEAR 2022 FORM 990 SERIES TAX COMPLIANCE COST ESTIMATES Form 990 Projections of the Number of Returns to be Filed with IRS ................................ VerDate Sep<11>2014 17:55 Dec 21, 2021 Jkt 256001 Form 990–EZ 330,400 PO 00000 Frm 00110 260,200 Fmt 4703 Sfmt 4703 Form 990–PF Form 990–T 131,800 E:\FR\FM\22DEN1.SGM 263,400 22DEN1 Form 990–N 754,300 72684 Federal Register / Vol. 86, No. 243 / Wednesday, December 22, 2021 / Notices FISCAL YEAR 2022 FORM 990 SERIES TAX COMPLIANCE COST ESTIMATES—Continued Form 990 Estimated Average Total Time (Hours) Estimated Average Total Out-of-Pocket Costs .................................................. Estimated Average Total Monetized Burden ................................................ Estimated Total Time (Hours) ................ Estimated Total Out-of-Pocket Costs .... Estimated Total Monetized Burden ....... Form 990–EZ Form 990–PF Form 990–T Form 990–N 85 45 47 40 2 $2,700 $600 $2,100 $1,500 $10 $8,200 28,000,000 $903,100,000 $2,719,300,000 $1,300 11,760,000 $147,500,000 $331,900,000 $4,000 6,140,000 $272,000,000 $529,800,000 $4,600 10,660,000 $397,200,000 $1,204,800,000 $30 1,660,000 $7,100,000 $26,100,000 Note: Amounts above are for FY2022. Reported time and cost burdens are national averages and do not necessarily reflect a ‘‘typical’’ case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. Totals may not add due to rounding. Request for Comments khammond on DSKJM1Z7X2PROD with NOTICES 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 will 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. (Authority: 44 U.S.C. 3501 et seq.) Dated: December 17, 2021. Molly Stasko, Treasury PRA Clearance Officer. Appendix A Number Title Description 990 ............................... 990 ............................... ..................................... BL ................................ 990 ............................... 990 ............................... EZ ............................... N ................................. 990 ............................... 990 ............................... 990 ............................... 990 ............................... 990 ............................... 990, 990–EZ, 990–PF .. 990 OR 990–EZ ........... 990 OR 990–EZ ........... 990 OR 990–EZ ........... 990 OR 990–EZ ........... 990 OR 990–EZ ........... 990 OR 990–EZ ........... 990 OR 990–EZ ........... 990 ............................... 990 ............................... 990 ............................... 990 ............................... PF ............................... T .................................. T SCH A ..................... T SCH M ..................... W ................................. SCH B ......................... SCH A ......................... SCH C ......................... SCH E ......................... SCH G ........................ SCH L ......................... SCH N ......................... SCH O ........................ SCH D ......................... SCH F ......................... SCH H ......................... SCH I .......................... 990 ............................... 990 ............................... 990 ............................... 990 ............................... 1023 ............................. SCH J ......................... SCH K ......................... SCH M ........................ SCH R ......................... ..................................... 1023 ............................. EZ ............................... 1024 ............................. 1024 ............................. ..................................... A .................................. 1028 1120 4720 5578 ............................. ............................. ............................. ............................. ..................................... POL ............................. ..................................... ..................................... 5884 ............................. 5884 ............................. C ................................. D ................................. Return of Organization Exempt From Income Tax. Information and Initial Excise Tax Return for Black Lung Benefit Trusts and Certain Related Persons. Short Form Return of Organization Exempt From Income Tax. Electronic Notice (e-Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990EZ. Return of Private Foundation or Section 4947(a)(1) Trust Treated as Private Foundation. Exempt Organization Business Income Tax Return and Proxy Tax. Unrelated Business Taxable Income From an Unrelated Trade or Business. UBTI Calculation Form Unrelated Trade or Business. Estimated Tax on Unrelated Business Taxable Income for Tax-Exempt Organizations. Schedule of Contributors. Public Charity Status and Public Support. Political Campaign and Lobbying Activities. Schools. Supplemental Information Regarding Fundraising or Gaming Activities. Transactions With Interested Persons. Liquidation, Termination, Dissolution, or Significant Disposition of Assets. Supplemental Information to Form 990 or 990–EZ. Supplemental Financial Statements. Statement of Activities Outside the United States. Hospitals. Grants and Other Assistance to Organizations, Governments, and Individuals in the United States. Compensation Information. Supplemental Information on Tax-Exempt Bonds. Noncash Contributions. Related Organizations and Unrelated Partnerships. Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. Streamlined Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. Application for Recognition of Exemption Under Section 501(a). Application for Recognition of Exemption Under Section 501(c)(4) of the Internal Revenue Code. Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code. U.S. Income Tax Return for Certain Political Organizations. Return of Certain Excise Taxes Under Chapters 41 and 42 of the Internal Revenue Code. Annual Certification of Racial Nondiscrimination for a Private School Exempt From Federal Income Tax. Work Opportunity Credit for Qualified Tax-Exempt Organizations Hiring Qualified Veterans. Employee Retention Credit for Certain Tax-Exempt Organizations Affected by Qualified Disasters. VerDate Sep<11>2014 17:55 Dec 21, 2021 Jkt 256001 PO 00000 Frm 00111 Fmt 4703 Sfmt 4703 E:\FR\FM\22DEN1.SGM 22DEN1 Federal Register / Vol. 86, No. 243 / Wednesday, December 22, 2021 / Notices Number Title 6069 ............................. ..................................... 6497 7203 8038 8038 ............................. ............................. ............................. ............................. ..................................... ..................................... ..................................... B .................................. 8038 8038 8038 8038 8038 8038 8038 ............................. ............................. ............................. ............................. ............................. ............................. ............................. CP ............................... CP Schedule A ........... G ................................. GC ............................... R ................................. T .................................. TC ............................... 8282 8328 8330 8453 8453 8453 8718 8868 8870 8871 8872 8879 8879 8886 8899 8976 ............................. ............................. ............................. ............................. ............................. ............................. ............................. ............................. ............................. ............................. ............................. ............................. ............................. ............................. ............................. ............................. ..................................... ..................................... ..................................... EO ............................... TE ............................... X .................................. ..................................... ..................................... ..................................... ..................................... ..................................... EO ............................... TE ............................... T .................................. ..................................... ..................................... Description Appendix B khammond on DSKJM1Z7X2PROD with NOTICES Title/Description EE–111–80 (TD 8019–Final) Public Inspection of Exempt Organization Return TD 8033 (TEMP) Tax Exempt Entity Leasing (REG–209274–85) Revenue Procedure 98–19, Exceptions to the notice and reporting requirements of section 6033(e)(1) and the tax imposed by section 6033(e)(2) REG–246256–96 (Final TD 8978) Excise Taxes on Excess Benefit Transactions T.D. 8861, Private Foundation Disclosure Rules Notice 2006–109—Interim Guidance Regarding Supporting Organizations and Donor Advised Funds Disclosure by taxable party to the tax-exempt entity Reinstatement and Retroactive Reinstatement for Reasonable Cause (Rev. Proc. 2014–11) and Transitional Relief for Small Organizations (Notice 2011–43) under IRC § 6033(j) TD 8086—Election for $10 Million Limitation on Exempt Small Issues of Industrial Development Bonds; Supplemental Capital Expenditure Statements (LR–185–84 Final) Arbitrage Restrictions and Guidance on Issue Price Definition for Tax Exempt Bonds TD 8712 (Final), Definition of Private Activity Bonds; TD 9741, General Allocation and Accounting Regulations Under Section 141; Remedial Actions for Tax-Exempt Bonds FI–28–96 (Final) Arbitrage Restrictions on Tax-Exempt Bonds VerDate Sep<11>2014 17:55 Dec 21, 2021 Jkt 256001 72685 Return of Excise Tax on Excess Contributions to Black Lung Benefit Trust Under Section 4953 and Computation of Section 192 Deduction. Information Return of Nontaxable Energy Grants or Subsidized Energy Financing. S Corporation Shareholder Stock and Debt Basis Limitations. Information Return for Tax-Exempt Private Activity Bond Issues. Information Return for Build America Bonds and Recovery Zone Economic Development Bonds. Return for Credit Payments to Issuers of Qualified Bonds. Specified Tax Credit Bonds Interest Limit Computation. Information Return for Government Purpose Tax-Exempt Bond Issues. Consolidated Information Return for Small Tax-Exempt Government Bond Issues. Request for Recovery of Overpayment Under Arbitrage Rebate Provisions. Arbitrage Rebate and Penalty in Lieu of Arbitrage Rebate. Information Return for Tax Credit and Specified Tax Credit Bonds as the result of the new Hire bill.. Donee Information Return. Carry forward Election of Unused Private Activity Bond Volume. Issuer’s Quarterly Information Return for Mortgage Credit Certificates (MCCs). Exempt Organization Declaration and Signature for Electronic Filing. Tax Exempt Entity Declaration and Signature for Electronic Filing. Political Organization Declaration for Electronic Filing of Notice of Section 527 Status. User Fee for Exempt Organization Determination Letter Request. Application for Automatic Extension of Time To File an Exempt Organization Return. Information Return for Transfers Associated With Certain Personal Benefit Contracts. Political Organization Notice of Section 527 Status. Political Organization Report of Contributions and Expenditures. IRS e-file Signature Authorization for an Exempt Organization. IRS e-file Signature Authorization for a Tax Exempt Entity. Disclosure by Tax-Exempt Entity Regarding Prohibited Tax Shelter Transaction. Notice of Income From Donated Intellectual Property. Notice of Intent to Operate Under Section 501(c)(4). REG–121475–03 (TD 9495–Final) Qualified Zone Academy Bonds: Obligations of States and Political Subdivisions Notice 2009–26, Build America Bonds and Direct Payment Subsidy Implementation Notice 2012–48: Tribal Economic Development Bonds TD 7925 7952—Indian Tribal Governments Treated As States For Certain Purposes Revenue Procedure 97–15, Section 103— Remedial Payment Closing Agreement Program EE–12–78 Non-Bank Trustees TD 9099 Disclosure of Relative Values of Optional Forms of Benefit EE–147–87 (Final) Qualified Separate Lines of Business T.D. 8619 (Final) (EE–43–92l) Direct Rollovers and 20-percent Withholding Upon Eligible Rollover Distributions from Qualified Plans T.D. 8802—Certain Asset Transfers to a TaxExempt Entity PS–100–88(TD8540) (Final) Valuation Tables Revenue Procedure 2017–4 TD 8769 (Final)—(REG–107644–97) Permitted Elimination of Pre-retirement Optional Forms of Benefit Notice 97–45, Highly Compensated Employee Definition Compensation Deferred Under Eligible Deferred Compensation Plans (TD 9075) TD 8816 (Final) Roth IRAs REG–108639–99 (Final) Retirement Plans; Cash or Deferred Arrangements Under Section 401(k) and Matching Contributions or Employee Contributions Under Section 401(m); TD 9169 Revenue Ruling 2000–35 Automatic Enrollment in Section 403(b) Plans PO 00000 Frm 00112 Fmt 4703 Sfmt 4703 Notice 2002–27—IRA Required Minimum Distribution Reporting TD 9142 (Final), Deemed IRAs in Qualified Retirement Plans (REG–157302–02) REG–146459–05—TD 9324 (Final) Designated Roth Contributions Under Section 402A TD 9467 (REG–139236–07) and Notice 2014– 53 TD 9641—Suspension or Reduction of Safe Harbor Contributions (REG–115699–09) Waiver of 60-Day Rollover Requirement TD 7898—Employers Qualified Educational Assistance Programs TD 8864 (Final); EE–63–88 (Final and temp regulations) Taxation of Fringe Benefits and Exclusions From Gross Income for Certain Fringe Benefits; IA–140–86 (Temporary) Fringe Benefits TD 8073 (Temporary Regulations)—Effective Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984 REG–209484–87 (TD 8814 final) Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans REG–164754–01 (FINAL) Split-Dollar Life Insurance Arrangements T.D. 9088, Compensatory Stock Options Under Section 482 T.D. 9083—Golden Parachute Payments Revenue Procedure 2014–55, Election Procedures and Information Reporting with Respect to Interests in Certain Canadian Retirement Plans Substitute Mortality Tables for Single Employer Defined Benefit Plans T.D. 8802—Certain Asset Transfers to a TaxExempt Entity E:\FR\FM\22DEN1.SGM 22DEN1 khammond on DSKJM1Z7X2PROD with NOTICES 72686 Federal Register / Vol. 86, No. 243 / Wednesday, December 22, 2021 / Notices REG–113572–99 (TD 8933) Qualified Transportation Fringe Benefits Revenue Procedure 2016–1, Rulings and determination letters—26 CFR 601–.201 26 CFR 31.6001–1 Records in general; 26 CFR 31.6001–2 Additional Records under FICA; 26 CFR 31.6001–3, Additional records under Railroad Retirement Tax Act; 26 CFR 31.6001–5 Additional records IA–44–94 (Final) Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions Notice 2005–41, Guidance Regarding Qualified Intellectual Property Contributions De Minimis Error Safe Harbor to the I.R.C. §§ 6721 and 6722 Penalties Substantiation of Charitable Contributions— TD 8002 Qualified Conservation Contributions TD 7852—Registration Requirements with Respect to Debt Obligations (NPRM, LR– 255–82) Notice 2007–70—Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes. Reporting requirements under Sec. 170(f)(12)(D) TD 8124—Time and Manner of Making Certain Elections Under the Tax Reform Act of 1986 EE–14–81 (NPRM) Deductions and Reductions in Earnings and Profits (or Accumulated Profits) With Respect to Certain Foreign Deferred Compensation Plans Maintained by Certain Foreign Corporations TD 9724—Summary of Benefits and Coverage Disclosures TD 7845—Inspection of Applications for Tax Exemption and Applications for Determination Letters for Pension and Other Plans (Final) REG–130477–00; REG–130481–00 (TD 8987—Final), Required Distributions From Retirement Plans EE–175–86 (Final) Certain Cash or Deferred Arrangements and Employee and Matching Contributions under Employee Plans: REG–108639–99 (NPRM) Retirement Plans; Cash or Deferred Arrangements Change in Minimum Funding Method (Rev. Proc. 2000–41) REG–109481–99 (TD 9076—Final) Special Rules Under Section 417(a)(7) for Written Explanations Provided by Qualified Retirement Plans After Annuity Starting Dates TD 9472 (Final)—Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual T.D. 9079—Ten or More Employer Plan Compliance Information Waivers of Minimum Funding Standards— Revenue Procedure 2004–15 Election of Alternative Deficit Reduction Contribution and Plan Amendments Revenue Procedure 2010–52, Extension of the Amortization Period for Plan Sponsor of a Multiemployer Pension Plan VerDate Sep<11>2014 17:55 Dec 21, 2021 Jkt 256001 Designated Roth Contributions to Cash or Deferred Arrangements Under Section 401(k) Notice 2005–40, Election to Defer Net Experience Loss in a Multiemployer Plan Notice 2006–107—Diversification Requirements for Qualified Defined Contribution Plans Holding Publicly Traded Employer Securities Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts— TD 9340 (Final) TD 9447 (Final) Automatic Contribution Arrangements NOT–2009–31—Election and Notice Procedures for Multiemployer Plans under Sections 204 and 205 of WRERA Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with § 409A(a) Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014; Administration of Multiemployer Plan Participant Vote REG–209823–96 (TD 8791)—Guidance Regarding Charitable Remainder Trusts and Special Valuation Rules for Transfer of Interests in Trusts [FR Doc. 2021–27745 Filed 12–21–21; 8:45 am] BILLING CODE 4810–25–P DEPARTMENT OF THE TREASURY Agency Information Collection Activities; Submission for OMB Review; Comment Request; U.S. Income Tax Return Forms for Individual Taxpayers Departmental Offices, U.S. Department of the Treasury. ACTION: Notice. AGENCY: The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, on or after the date of publication of this notice. The public is invited to submit comments on these requests. DATES: Comments should be received on or before January 21, 2022 to be assured of consideration. ADDRESSES: Written comments and recommendations for the proposed information collection should be sent within 30 days of publication of this notice to www.reginfo.gov/public/do/ PRAMain. Find this particular information collection by selecting ‘‘Currently under 30-day Review—Open SUMMARY: PO 00000 Frm 00113 Fmt 4703 Sfmt 4703 for Public Comments’’ or by using the search function. FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be obtained from Spencer W. Clark by emailing PRA@treasury.gov, calling (202) 927–5331, or viewing the entire information collection request at www.reginfo.gov. SUPPLEMENTARY INFORMATION: Internal Revenue Service (IRS) Title: U.S. Income Tax Return for Individual Taxpayers. OMB Control Number: 1545–0074. Forms: Form 1040 and affiliated return forms. Type of Review: Revision of a currently approved collection. Description: IRC sections 6011 & 6012 of the Internal Revenue Code require individuals to prepare and file income tax returns annually. These forms and related schedules are used by individuals to report their income subject to tax and compute their correct tax liability. This information collection request (ICR) covers the actual reporting burden associated with preparing and submitting the prescribed return forms, by individuals required to file Form 1040 and any of its’ affiliated forms as explained in the attached table. There have been changes in regulatory guidance related to various forms approved under this approval package during the past year. There have been additions and removals of forms included in this approval package. A summary of the burden on respondents is given below and fuller discussion is available in the supporting documents submitted to OMB. Affected Public: Individuals or Households, Farms. Estimated Number of Respondents: 163,600,000. Frequency of Response: Annually. Estimated Total Number of Annual Responses: 163,600,000. Estimated Time per Response: 12 hours, 31 minutes. Estimated Total Annual Burden Hours: 2,048,000,000. Authority: 44 U.S.C. 3501 et seq. Dated: December 16, 2021. Spencer W. Clark, Treasury PRA Clearance Officer. E:\FR\FM\22DEN1.SGM 22DEN1

Agencies

[Federal Register Volume 86, Number 243 (Wednesday, December 22, 2021)]
[Notices]
[Pages 72683-72686]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2021-27745]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY


Agency Information Collection Activities; Submission for OMB 
Review; Comment Request; Internal Revenue Service Exempt Organization 
Forms: 990, 990-BL, 990-EZ, 990-N, 990-PF, 990-T, 990-W, 990 SCH E, 990 
SCH I, 990 SCH M, 990 SCH D, 990 SCH F, 990 SCH H, 990 SCH J, 990 SCH 
K, 990 SCH R, 990/990-EZ SCH A, 990/990-EZ SCH C, 990/990-EZ SCH G, 
990/990-EZ SCH L, 990/990-EZ SCH N, 990/990-EZ SCH O, 990/990-EZ/990-PF 
SCH B, 1023, 1023-EZ, 1023-Interactive, 1024, 1024-A, 1028, 1120-POL, 
4720, 5578, 5884-C, 6069, 6497, 8038, 8038-B, 8038-CP, 8038-G, 8038-GC, 
8038-R, 8038-T, 8038-TC, 8282, 8328, 8330, 8453-E.O., 8453-X, 8718, 
8868, 8870, 8871, 8872, 8879-E.O., 8886-T, 8899 and Related Attachments

AGENCY: Departmental Offices, U.S. Department of the Treasury.

ACTION: Notice.

-----------------------------------------------------------------------

SUMMARY: The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, on or after the date of publication of this 
notice. The public is invited to submit comments on these requests.

DATES: Comments should be received on or before January 21, 2022.

ADDRESSES: Written comments and recommendations for the proposed 
information collection should be sent within 30 days of publication of 
this notice to www.reginfo.gov/public/do/PRAMain. Find this particular 
information collection by selecting ``Currently under 30-day Review--
Open for Public Comments'' or by using the search function.

FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be 
obtained from Molly Stasko by emailing [email protected], calling (202) 
622-8922, or viewing the entire information collection request at 
www.reginfo.gov.

SUPPLEMENTARY INFORMATION: Approximately 73 percent of all tax-exempt 
organization returns are prepared using software by the taxpayer or 
with preparer assistance. Section 3101 of the Taxpayer First Act, 
Public Law 116-25, requires all tax-exempt organizations to 
electronically file statements or returns in the Form 990 series or 
Form 8872.
    These are forms used by tax-exempt organizations. These include 
Forms 990, 990-BL, 990-EZ, 990-N, 990-PF, 990-T, 990-W, and related 
forms and schedules tax-exempt organizations attach to their tax 
returns (see Appendix-A to this notice). In addition, there are 
numerous regulations, notices and Treasury Decisions that are covered 
by the burden estimate provided in this notice. See Appendix B for a 
list.

Taxpayer Compliance Burden

    Tax compliance burden is defined as the time and money taxpayers 
spend to comply with their tax filing responsibilities. Time-related 
activities include recordkeeping, tax planning, gathering tax 
materials, learning about the law and what you need to do, and 
completing and submitting the return. Out-of-pocket costs include 
expenses such as purchasing tax software, paying a third-party 
preparer, and printing and postage. Tax compliance burden does not 
include a taxpayer's tax liability, economic inefficiencies caused by 
sub-optimal choices created to tax deductions or credits, or 
psychological costs.

PRA Submission to OMB

    Title: U.S. Tax-Exempt Income Tax Return.
    OMB Control Number: 1545-0047.
    Form Numbers: Forms 990, 990-BL, 990-EZ, 990-N, 990-PF, 990-T, 990-
W, 1023, 1023-EZ, 1024, 1024-A, 1028, 1120-POL, 4720, 5578, 5884-C, 
5884-D, 6069, 6497, 7203, 8038, 8038-B, 8038-CP, 8038-G, 8038-GC, 8038-
R, 8038-T, 8038-TC, 8282, 8328, 8330, 8453-TE., 8453-X, 8718, 8868, 
8870, 8871, 8872, 8879-TE, 8886-T, 8899 and all other related forms, 
schedules, and attachments.
    Abstract: These forms and schedules are used to determine that tax-
exempt organizations fulfill the operating conditions within the 
limitations of their tax exemption. The data is also used for general 
statistical purposes.
    Current Actions: There have been changes in regulatory guidance 
related to various forms approved under this approval package during 
the past year. There has been additions and removals of forms included 
in this approval package. It is anticipated that these changes will 
have an impact on the overall burden and cost estimates requested for 
this approval package.
    Type of Review: Revision of currently approved collection.
    Affected Public: Tax-Exempt Organizations.
    Estimated Number of Respondents: 1,740,100.
    Total Estimated Time: 58,220,000 hours.
    Total Estimated Out-of-Pocket Costs: $1,726,900,000.
    Total Estimated Monetized Burden: $4,811,900,000.
    Note: Amounts below are estimates for FY 2022. Reported time and 
cost burdens are national averages and do not necessarily reflect a 
``typical'' case. Most taxpayers experience lower than average burden, 
with taxpayer burden varying considerably by taxpayer type. Totals may 
not add due to rounding.

          Fiscal Year 2022 ICB Estimates for Form 990 Series of Returns and Related Forms and Schedules
----------------------------------------------------------------------------------------------------------------
                                                               FY 21                                 FY 22
----------------------------------------------------------------------------------------------------------------
Number of Taxpayers....................................          1,599,000            141,100          1,740,100
Burden in Hours........................................         52,470,000          5,750,000         58,220,000
Burden in Dollars......................................     $1,473,100,000       $253,800,000     $1,726,900,000
Monetized Total Burden.................................     $4,084,100,000       $727,800,000     $4,811,900,000
----------------------------------------------------------------------------------------------------------------
Note: FY22 is most recent approved burden estimates for OMB Control Number 1545-0047.


                                             Fiscal Year 2022 Form 990 Series Tax Compliance Cost Estimates
--------------------------------------------------------------------------------------------------------------------------------------------------------
                                                                Form 990         Form 990-EZ        Form 990-PF         Form 990-T         Form 990-N
--------------------------------------------------------------------------------------------------------------------------------------------------------
Projections of the Number of Returns to be Filed with IRS            330,400            260,200            131,800            263,400            754,300

[[Page 72684]]

 
Estimated Average Total Time (Hours).....................                 85                 45                 47                 40                  2
Estimated Average Total Out-of-Pocket Costs..............             $2,700               $600             $2,100             $1,500                $10
Estimated Average Total Monetized Burden.................             $8,200             $1,300             $4,000             $4,600                $30
Estimated Total Time (Hours).............................         28,000,000         11,760,000          6,140,000         10,660,000          1,660,000
Estimated Total Out-of-Pocket Costs......................       $903,100,000       $147,500,000       $272,000,000       $397,200,000         $7,100,000
Estimated Total Monetized Burden.........................     $2,719,300,000       $331,900,000       $529,800,000     $1,204,800,000        $26,100,000
--------------------------------------------------------------------------------------------------------------------------------------------------------
Note: Amounts above are for FY2022. Reported time and cost burdens are national averages and do not necessarily reflect a ``typical'' case. Most
  taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. Totals may not add due to rounding.

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 will 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.

(Authority: 44 U.S.C. 3501 et seq.)

    Dated: December 17, 2021.
Molly Stasko,
Treasury PRA Clearance Officer.

Appendix A

------------------------------------------------------------------------
            Number                    Title             Description
------------------------------------------------------------------------
990...........................  .................  Return of
                                                    Organization Exempt
                                                    From Income Tax.
990...........................  BL...............  Information and
                                                    Initial Excise Tax
                                                    Return for Black
                                                    Lung Benefit Trusts
                                                    and Certain Related
                                                    Persons.
990...........................  EZ...............  Short Form Return of
                                                    Organization Exempt
                                                    From Income Tax.
990...........................  N................  Electronic Notice (e-
                                                    Postcard) for Tax-
                                                    Exempt Organizations
                                                    Not Required to File
                                                    Form 990 or Form
                                                    990EZ.
990...........................  PF...............  Return of Private
                                                    Foundation or
                                                    Section 4947(a)(1)
                                                    Trust Treated as
                                                    Private Foundation.
990...........................  T................  Exempt Organization
                                                    Business Income Tax
                                                    Return and Proxy
                                                    Tax.
990...........................  T SCH A..........  Unrelated Business
                                                    Taxable Income From
                                                    an Unrelated Trade
                                                    or Business.
990...........................  T SCH M..........  UBTI Calculation Form
                                                    Unrelated Trade or
                                                    Business.
990...........................  W................  Estimated Tax on
                                                    Unrelated Business
                                                    Taxable Income for
                                                    Tax-Exempt
                                                    Organizations.
990, 990-EZ, 990-PF...........  SCH B............  Schedule of
                                                    Contributors.
990 OR 990-EZ.................  SCH A............  Public Charity Status
                                                    and Public Support.
990 OR 990-EZ.................  SCH C............  Political Campaign
                                                    and Lobbying
                                                    Activities.
990 OR 990-EZ.................  SCH E............  Schools.
990 OR 990-EZ.................  SCH G............  Supplemental
                                                    Information
                                                    Regarding
                                                    Fundraising or
                                                    Gaming Activities.
990 OR 990-EZ.................  SCH L............  Transactions With
                                                    Interested Persons.
990 OR 990-EZ.................  SCH N............  Liquidation,
                                                    Termination,
                                                    Dissolution, or
                                                    Significant
                                                    Disposition of
                                                    Assets.
990 OR 990-EZ.................  SCH O............  Supplemental
                                                    Information to Form
                                                    990 or 990-EZ.
990...........................  SCH D............  Supplemental
                                                    Financial
                                                    Statements.
990...........................  SCH F............  Statement of
                                                    Activities Outside
                                                    the United States.
990...........................  SCH H............  Hospitals.
990...........................  SCH I............  Grants and Other
                                                    Assistance to
                                                    Organizations,
                                                    Governments, and
                                                    Individuals in the
                                                    United States.
990...........................  SCH J............  Compensation
                                                    Information.
990...........................  SCH K............  Supplemental
                                                    Information on Tax-
                                                    Exempt Bonds.
990...........................  SCH M............  Noncash
                                                    Contributions.
990...........................  SCH R............  Related Organizations
                                                    and Unrelated
                                                    Partnerships.
1023..........................  .................  Application for
                                                    Recognition of
                                                    Exemption Under
                                                    Section 501(c)(3) of
                                                    the Internal Revenue
                                                    Code.
1023..........................  EZ...............  Streamlined
                                                    Application for
                                                    Recognition of
                                                    Exemption Under
                                                    Section 501(c)(3) of
                                                    the Internal Revenue
                                                    Code.
1024..........................  .................  Application for
                                                    Recognition of
                                                    Exemption Under
                                                    Section 501(a).
1024..........................  A................  Application for
                                                    Recognition of
                                                    Exemption Under
                                                    Section 501(c)(4) of
                                                    the Internal Revenue
                                                    Code.
1028..........................  .................  Application for
                                                    Recognition of
                                                    Exemption Under
                                                    Section 521 of the
                                                    Internal Revenue
                                                    Code.
1120..........................  POL..............  U.S. Income Tax
                                                    Return for Certain
                                                    Political
                                                    Organizations.
4720..........................  .................  Return of Certain
                                                    Excise Taxes Under
                                                    Chapters 41 and 42
                                                    of the Internal
                                                    Revenue Code.
5578..........................  .................  Annual Certification
                                                    of Racial
                                                    Nondiscrimination
                                                    for a Private School
                                                    Exempt From Federal
                                                    Income Tax.
5884..........................  C................  Work Opportunity
                                                    Credit for Qualified
                                                    Tax-Exempt
                                                    Organizations Hiring
                                                    Qualified Veterans.
5884..........................  D................  Employee Retention
                                                    Credit for Certain
                                                    Tax-Exempt
                                                    Organizations
                                                    Affected by
                                                    Qualified Disasters.

[[Page 72685]]

 
6069..........................  .................  Return of Excise Tax
                                                    on Excess
                                                    Contributions to
                                                    Black Lung Benefit
                                                    Trust Under Section
                                                    4953 and Computation
                                                    of Section 192
                                                    Deduction.
6497..........................  .................  Information Return of
                                                    Nontaxable Energy
                                                    Grants or Subsidized
                                                    Energy Financing.
7203..........................  .................  S Corporation
                                                    Shareholder Stock
                                                    and Debt Basis
                                                    Limitations.
8038..........................  .................  Information Return
                                                    for Tax-Exempt
                                                    Private Activity
                                                    Bond Issues.
8038..........................  B................  Information Return
                                                    for Build America
                                                    Bonds and Recovery
                                                    Zone Economic
                                                    Development Bonds.
8038..........................  CP...............  Return for Credit
                                                    Payments to Issuers
                                                    of Qualified Bonds.
8038..........................  CP Schedule A....  Specified Tax Credit
                                                    Bonds Interest Limit
                                                    Computation.
8038..........................  G................  Information Return
                                                    for Government
                                                    Purpose Tax-Exempt
                                                    Bond Issues.
8038..........................  GC...............  Consolidated
                                                    Information Return
                                                    for Small Tax-Exempt
                                                    Government Bond
                                                    Issues.
8038..........................  R................  Request for Recovery
                                                    of Overpayment Under
                                                    Arbitrage Rebate
                                                    Provisions.
8038..........................  T................  Arbitrage Rebate and
                                                    Penalty in Lieu of
                                                    Arbitrage Rebate.
8038..........................  TC...............  Information Return
                                                    for Tax Credit and
                                                    Specified Tax Credit
                                                    Bonds as the result
                                                    of the new Hire
                                                    bill..
8282..........................  .................  Donee Information
                                                    Return.
8328..........................  .................  Carry forward
                                                    Election of Unused
                                                    Private Activity
                                                    Bond Volume.
8330..........................  .................  Issuer's Quarterly
                                                    Information Return
                                                    for Mortgage Credit
                                                    Certificates (MCCs).
8453..........................  EO...............  Exempt Organization
                                                    Declaration and
                                                    Signature for
                                                    Electronic Filing.
8453..........................  TE...............  Tax Exempt Entity
                                                    Declaration and
                                                    Signature for
                                                    Electronic Filing.
8453..........................  X................  Political
                                                    Organization
                                                    Declaration for
                                                    Electronic Filing of
                                                    Notice of Section
                                                    527 Status.
8718..........................  .................  User Fee for Exempt
                                                    Organization
                                                    Determination Letter
                                                    Request.
8868..........................  .................  Application for
                                                    Automatic Extension
                                                    of Time To File an
                                                    Exempt Organization
                                                    Return.
8870..........................  .................  Information Return
                                                    for Transfers
                                                    Associated With
                                                    Certain Personal
                                                    Benefit Contracts.
8871..........................  .................  Political
                                                    Organization Notice
                                                    of Section 527
                                                    Status.
8872..........................  .................  Political
                                                    Organization Report
                                                    of Contributions and
                                                    Expenditures.
8879..........................  EO...............  IRS e-file Signature
                                                    Authorization for an
                                                    Exempt Organization.
8879..........................  TE...............  IRS e-file Signature
                                                    Authorization for a
                                                    Tax Exempt Entity.
8886..........................  T................  Disclosure by Tax-
                                                    Exempt Entity
                                                    Regarding Prohibited
                                                    Tax Shelter
                                                    Transaction.
8899..........................  .................  Notice of Income From
                                                    Donated Intellectual
                                                    Property.
8976..........................  .................  Notice of Intent to
                                                    Operate Under
                                                    Section 501(c)(4).
------------------------------------------------------------------------

Appendix B

Title/Description

EE-111-80 (TD 8019-Final) Public Inspection of Exempt Organization 
Return
TD 8033 (TEMP) Tax Exempt Entity Leasing (REG-209274-85)
Revenue Procedure 98-19, Exceptions to the notice and reporting 
requirements of section 6033(e)(1) and the tax imposed by section 
6033(e)(2)
REG-246256-96 (Final TD 8978) Excise Taxes on Excess Benefit 
Transactions
T.D. 8861, Private Foundation Disclosure Rules
Notice 2006-109--Interim Guidance Regarding Supporting Organizations 
and Donor Advised Funds
Disclosure by taxable party to the tax-exempt entity
Reinstatement and Retroactive Reinstatement for Reasonable Cause 
(Rev. Proc. 2014-11) and Transitional Relief for Small Organizations 
(Notice 2011-43) under IRC Sec.  6033(j)
TD 8086--Election for $10 Million Limitation on Exempt Small Issues 
of Industrial Development Bonds; Supplemental Capital Expenditure 
Statements (LR-185-84 Final)
Arbitrage Restrictions and Guidance on Issue Price Definition for 
Tax Exempt Bonds
TD 8712 (Final), Definition of Private Activity Bonds; TD 9741, 
General Allocation and Accounting Regulations Under Section 141; 
Remedial Actions for Tax-Exempt Bonds
FI-28-96 (Final) Arbitrage Restrictions on Tax-Exempt Bonds
REG-121475-03 (TD 9495-Final) Qualified Zone Academy Bonds: 
Obligations of States and Political Subdivisions
Notice 2009-26, Build America Bonds and Direct Payment Subsidy 
Implementation
Notice 2012-48: Tribal Economic Development Bonds
TD 7925 7952--Indian Tribal Governments Treated As States For 
Certain Purposes
Revenue Procedure 97-15, Section 103--Remedial Payment Closing 
Agreement Program
EE-12-78 Non-Bank Trustees
TD 9099 Disclosure of Relative Values of Optional Forms of Benefit
EE-147-87 (Final) Qualified Separate Lines of Business
T.D. 8619 (Final) (EE-43-92l) Direct Rollovers and 20-percent 
Withholding Upon Eligible Rollover Distributions from Qualified 
Plans
T.D. 8802--Certain Asset Transfers to a Tax-Exempt Entity
PS-100-88(TD8540) (Final) Valuation Tables
Revenue Procedure 2017-4
TD 8769 (Final)--(REG-107644-97) Permitted Elimination of Pre-
retirement Optional Forms of Benefit
Notice 97-45, Highly Compensated Employee Definition
Compensation Deferred Under Eligible Deferred Compensation Plans (TD 
9075)
TD 8816 (Final) Roth IRAs
REG-108639-99 (Final) Retirement Plans; Cash or Deferred 
Arrangements Under Section 401(k) and Matching Contributions or 
Employee Contributions Under Section 401(m); TD 9169
Revenue Ruling 2000-35 Automatic Enrollment in Section 403(b) Plans
Notice 2002-27--IRA Required Minimum Distribution Reporting
TD 9142 (Final), Deemed IRAs in Qualified Retirement Plans (REG-
157302-02)
REG-146459-05--TD 9324 (Final) Designated Roth Contributions Under 
Section 402A
TD 9467 (REG-139236-07) and Notice 2014-53
TD 9641--Suspension or Reduction of Safe Harbor Contributions (REG-
115699-09)
Waiver of 60-Day Rollover Requirement
TD 7898--Employers Qualified Educational Assistance Programs
TD 8864 (Final); EE-63-88 (Final and temp regulations) Taxation of 
Fringe Benefits and Exclusions From Gross Income for Certain Fringe 
Benefits; IA-140-86 (Temporary) Fringe Benefits
TD 8073 (Temporary Regulations)--Effective Dates and Other Issues 
Arising Under the Employee Benefit Provisions of the Tax Reform Act 
of 1984
REG-209484-87 (TD 8814 final) Federal Insurance Contributions Act 
(FICA) Taxation of Amounts Under Employee Benefit Plans
REG-164754-01 (FINAL) Split-Dollar Life Insurance Arrangements
T.D. 9088, Compensatory Stock Options Under Section 482
T.D. 9083--Golden Parachute Payments
Revenue Procedure 2014-55, Election Procedures and Information 
Reporting with Respect to Interests in Certain Canadian Retirement 
Plans
Substitute Mortality Tables for Single Employer Defined Benefit 
Plans
T.D. 8802--Certain Asset Transfers to a Tax-Exempt Entity

[[Page 72686]]

REG-113572-99 (TD 8933) Qualified Transportation Fringe Benefits
Revenue Procedure 2016-1, Rulings and determination letters--26 CFR 
601-.201
26 CFR 31.6001-1 Records in general; 26 CFR 31.6001-2 Additional 
Records under FICA; 26 CFR 31.6001-3, Additional records under 
Railroad Retirement Tax Act; 26 CFR 31.6001-5 Additional records
IA-44-94 (Final) Deductibility, Substantiation, and Disclosure of 
Certain Charitable Contributions
Notice 2005-41, Guidance Regarding Qualified Intellectual Property 
Contributions
De Minimis Error Safe Harbor to the I.R.C. Sec. Sec.  6721 and 6722 
Penalties
Substantiation of Charitable Contributions--TD 8002
Qualified Conservation Contributions
TD 7852--Registration Requirements with Respect to Debt Obligations 
(NPRM, LR-255-82)
Notice 2007-70--Charitable Contributions of Certain Motor Vehicles, 
Boats, and Airplanes. Reporting requirements under Sec. 
170(f)(12)(D)
TD 8124--Time and Manner of Making Certain Elections Under the Tax 
Reform Act of 1986
EE-14-81 (NPRM) Deductions and Reductions in Earnings and Profits 
(or Accumulated Profits) With Respect to Certain Foreign Deferred 
Compensation Plans Maintained by Certain Foreign Corporations
TD 9724--Summary of Benefits and Coverage Disclosures
TD 7845--Inspection of Applications for Tax Exemption and 
Applications for Determination Letters for Pension and Other Plans 
(Final)
REG-130477-00; REG-130481-00 (TD 8987--Final), Required 
Distributions From Retirement Plans
EE-175-86 (Final) Certain Cash or Deferred Arrangements and Employee 
and Matching Contributions under Employee Plans: REG-108639-99 
(NPRM) Retirement Plans; Cash or Deferred Arrangements
Change in Minimum Funding Method (Rev. Proc. 2000-41)
REG-109481-99 (TD 9076--Final) Special Rules Under Section 417(a)(7) 
for Written Explanations Provided by Qualified Retirement Plans 
After Annuity Starting Dates
TD 9472 (Final)--Notice Requirements for Certain Pension Plan 
Amendments Significantly Reducing the Rate of Future Benefit Accrual
T.D. 9079--Ten or More Employer Plan Compliance Information
Waivers of Minimum Funding Standards--Revenue Procedure 2004-15
Election of Alternative Deficit Reduction Contribution and Plan 
Amendments
Revenue Procedure 2010-52, Extension of the Amortization Period for 
Plan Sponsor of a Multiemployer Pension Plan
Designated Roth Contributions to Cash or Deferred Arrangements Under 
Section 401(k)
Notice 2005-40, Election to Defer Net Experience Loss in a 
Multiemployer Plan
Notice 2006-107--Diversification Requirements for Qualified Defined 
Contribution Plans
Holding Publicly Traded Employer Securities
Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity 
Contracts--TD 9340 (Final)
TD 9447 (Final) Automatic Contribution Arrangements
NOT-2009-31--Election and Notice Procedures for Multiemployer Plans 
under Sections 204 and 205 of WRERA
Relief and Guidance on Corrections of Certain Failures of a 
Nonqualified Deferred Compensation Plan to Comply with Sec.  409A(a)
Suspension of Benefits Under the Multiemployer Pension Reform Act of 
2014; Administration of Multiemployer Plan Participant Vote
REG-209823-96 (TD 8791)--Guidance Regarding Charitable Remainder 
Trusts and Special Valuation Rules for Transfer of Interests in 
Trusts
[FR Doc. 2021-27745 Filed 12-21-21; 8:45 am]
BILLING CODE 4810-25-P
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