Proposed Collection; Comment Request for Regulation Project, 8168-8169 [2025-01659]
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Federal Register / Vol. 90, No. 15 / Friday, January 24, 2025 / Notices
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for Public Comments’’ or by using the
search function.
Brian Foster,
Clearance Officer.
[FR Doc. 2025–01647 Filed 1–23–25; 8:45 am]
BILLING CODE 7905–01–P
SMALL BUSINESS ADMINISTRATION
Data Collection Available for Public
Comments
Curtis B. Rich,
Agency Clearance Officer.
60-Day notice and request for
comments
ACTION:
[FR Doc. 2025–01679 Filed 1–23–25; 8:45 am]
The Small Business
Administration (SBA) intends to request
approval, from the Office of
Management and Budget (OMB) for the
collection of information described
below. The Paperwork Reduction Act
(PRA) requires federal agencies to
publish a notice in the Federal Register
concerning each proposed collection of
information before submission to OMB,
and to allow 60 days for public
comment in response to the notice. This
notice complies with that requirement.
DATES: Submit comments on or before
March 25, 2025.
ADDRESSES: Send all comments to
Donna Fudge, Procurement Analyst,
donna.fudge@sba.gov, Office of Policy,
Planning, and Liaison, Small Business
Administration, 409 3rd Street,
Washington, DC 20416.
FOR FURTHER INFORMATION CONTACT:
Donna Fudge, Procurement Analyst,
donna.fudge@sba.gov, 202–205–6363,
Small Business Administration. Curtis
B. Rich, Agency Clearance Officer,
curtis.rich@sba.gov 202–205–7030.
SUPPLEMENTARY INFORMATION: SBA is
updating its information collection
titled ‘‘Information on Small Business
Size Determination.’’
khammond on DSK9W7S144PROD with NOTICES
SUMMARY:
Solicitation of Public Comments
SBA is requesting comments on (a)
Whether the collection of information is
necessary for the agency to properly
perform its functions; (b) whether the
burden estimates are accurate; (c)
whether there are ways to minimize the
burden, including through the use of
automated techniques or other forms of
information technology; and (d) whether
there are ways to enhance the quality,
utility, and clarity of the information.
Summary of Information Collection
PRA Number: 3245–0101.
Title: Information for Small Business
Size Determination.
Description of Respondents:
Respondents are businesses claiming to
VerDate Sep<11>2014
16:21 Jan 23, 2025
Jkt 265001
be small for purposes of government
contracting and business development
programs. SBA uses this form for size
protests, size determinations, to assist
program offices in determining
eligibility for small business programs,
and to determine a firm is small to issue
a Certificate of Competency.
Form Number: SBA Form 355.
Total Estimated Annual Responses:
450.
Total Estimated Annual Hour Burden:
1,800.
BILLING CODE 8026–09–P
SMALL BUSINESS ADMINISTRATION
[Disaster Declaration #20962 and #20963;
CALIFORNIA Disaster Number CA–20031]
Presidential Declaration of a Major
Disaster for Public Assistance Only for
the State of California
This is a Notice of the
Presidential declaration of a major
disaster for Public Assistance Only for
the State of California (FEMA–4856–
DR), dated January 15, 2025.
Incident: Wildfires and Straight-line
Winds.
Issued on January 15, 2025.
Incident Period: January 7, 2025 and
continuing.
Physical Loan Application Deadline
Date: March 17, 2025.
Economic Injury (EIDL) Loan
Application Deadline Date: October 15,
2025.
ADDRESSES: Visit the MySBA Loan
Portal at https://lending.sba.gov to
apply for a disaster assistance loan.
FOR FURTHER INFORMATION CONTACT:
Alan Escobar, Office of Disaster
Recovery & Resilience, U.S. Small
Business Administration, 409 3rd Street
SW, Suite 6050, Washington, DC 20416,
(202) 205–6734.
SUPPLEMENTARY INFORMATION: Notice is
hereby given that as a result of the
President’s major disaster declaration on
January 15, 2025, Private Non-Profit
organizations that provide essential
services of a governmental nature may
file disaster loan applications online
using the MySBA Loan Portal https://
lending.sba.gov or other locally
announced locations. Please contact the
SBA disaster assistance customer
service center by email at
Frm 00054
Fmt 4703
Sfmt 4703
For Physical Damage:
Non-Profit Organizations with
Credit Available Elsewhere ...
Non-Profit Organizations without Credit Available Elsewhere .....................................
For Economic Injury:
Non-Profit Organizations without Credit Available Elsewhere .....................................
3.625
3.625
3.625
The number assigned to this disaster
for physical damage is 209625 and for
economic injury is 209630.
(Catalog of Federal Domestic Assistance
Number 59008)
[FR Doc. 2025–01715 Filed 1–23–25; 8:45 am]
SUMMARY:
PO 00000
Percent
Rafaela Monchek,
Deputy Associate Administrator, Office of
Disaster Recovery & Resilience.
U.S. Small Business
Administration.
ACTION: Notice.
AGENCY:
DATES:
disastercustomerservice@sba.gov or by
phone at 1–800–659–2955 for further
assistance.
The following areas have been
determined to be adversely affected by
the disaster:
Primary Counties: Los Angeles.
The Interest Rates are:
BILLING CODE 8026–09–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Regulation Project
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
as part of its continuing effort to reduce
paperwork and respondent burden,
invites the general public and other
Federal agencies to take this
opportunity to comment on continuing
information collections, as required by
the Paperwork Reduction Act of 1995.
The IRS is soliciting comments
concerning information collection
requirements related to the election of
alternative minimum funding standards
for community newspaper plans, and
special rules for single employer
defined benefit pension plans.
DATES: Written comments should be
received on or before March 25, 2025 to
be assured of consideration
ADDRESSES: Direct all written comments
to Andres Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
SUMMARY:
E:\FR\FM\24JAN1.SGM
24JAN1
khammond on DSK9W7S144PROD with NOTICES
Federal Register / Vol. 90, No. 15 / Friday, January 24, 2025 / Notices
Include OMB control number 1545–
2095 or TD 9467 and Notice 2020–60, in
the subject line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the regulations should be
directed to Kerry Dennis at (202) 317–
5751, or at Internal Revenue Service,
Room 6526, 1111 Constitution Avenue
NW, Washington, DC 20224, or through
the internet, at Kerry.L.Dennis@irs.gov.
SUPPLEMENTARY INFORMATION:
Title: Special Rules for SingleEmployer Defined Benefit Pension Plans
(TD 9467) and Election of Alternative
Minimum Funding Standards for
Community Newspaper Plans (Notice
2020–60).
OMB Number: 1545–2095.
Regulation and Notice Number: REG–
139236–07 (TD 9467) and Notice 2020–
60.
Abstract: REG–139236–07 (TD 9467):
The information required under section
1.430(f)–1(f) is required in order for plan
sponsors to make elections regarding a
plan’s credit balances upon occasion.
The information required under section
1.430(h)(2)–1(e) is required in order for
a plan sponsor to make an election to
use an alternative interest rate for
purposes of determining a plan’s
funding obligations under section
1.430(h)(2)–1. The information required
under sections 1.436–1(f) and 1.436–
1(h) is required in order for a qualified
defined benefit plan’s enrolled actuary
to provide a timely certification of the
plan’s adjusted funding target
attainment percentage (AFTAP) for each
plan year to avoid certain benefit
restrictions.
Notice 2020–60 (Election of
Alternative Minimum Funding
Standards for Community Newspaper
Plans): Section 115(a) of the Setting
Every Community Up for Retirement
Enhancement Act of 2019 (SECURE
Act), Division O of the Further
Consolidated Appropriations Act, 2020,
Pub. L. 116–94, under section 430(m) to
the Code permit the plan sponsor of a
community newspaper plan under
which no participant has had an
increase in accrued benefit after
December 31, 2017 to elect to have
alternative minimum funding standards
apply to the plan in lieu of the
minimum funding requirements that
would otherwise apply under section
430. Pursuant to section 430(m)(2), any
election under section 430(m) will be
made at such time and in such manner
as prescribed by the Secretary, and once
an election is made with respect to a
plan year, it will apply to all subsequent
plan years unless revoked with the
consent of the Secretary. Notice 2020–
VerDate Sep<11>2014
16:21 Jan 23, 2025
Jkt 265001
60 provides guidance regarding this
election.
Current Actions: There are changes to
the collection and paperwork burden
previously approved by OMB. The
election under Internal Revenue Code
section 3608(b) of the CARES Act
(Notice 2020–61) is no longer relevant.
It is an election to treat a DB plan’s
adjusted funding target attainment
percentage (AFTAP) for the last plan
year ending before January 1, 2020 as
the AFTAP for plan years that include
calendar year 2020. The election under
Notice 2021–48 was for extended
amortization bases to apply the
extended amortization period for
shortfall amortization bases for plan
years beginning after December 31,
2018, December 31, 2019, or December
31, 2020. This extended period now
applies for all DB plans. The election
was available on a temporary basis and
is no longer available. The agency has
changed the estimated number of
respondents from 20 to 2 as it is
expected that any community
newspaper plan sponsor that wanted to
make this election have made it already,
and the plan sponsors that are eligible
for this election would be very small.
REG–139236–07 (TD 9467), remains the
same with the same estimates as
previously approved by OMB.
Type of Review: Revision of a
currently approved collection.
Affected Public: Individuals or
households, and businesses or other forprofit organizations, not-for-profit,
institutions, farms, and Federal, State,
local or Tribal governments.
TD 9467
Estimated Number of Respondents:
80,000.
Estimated Time per Respondent: 1.5
hrs.
Estimated Total Annual Burden
Hours: 120,000.
Notice 2020–60
Estimated Number of Respondents: 2.
Estimated Time per Respondent: 4 hr.
Estimated Total Annual Burden
Hours: 80.
The following paragraph applies to all
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 if 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.
PO 00000
Frm 00055
Fmt 4703
Sfmt 4703
8169
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: January 17, 2025.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2025–01659 Filed 1–23–25; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Agency Collection Activities;
Requesting Comments on Form W–
8CE
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:
The Internal Revenue Service,
as part of its continuing effort to reduce
paperwork and respondent burden,
invites the general public and other
federal agencies to take this opportunity
to comment on proposed and/or
continuing information collections, as
required by the Paperwork Reduction
Act of 1995. The IRS is soliciting
comments concerning Form W–8CE,
Notice of Expatriation and Waiver of
Treaty Benefits.
DATES: Written comments should be
received on or before March 25, 2025 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Andres Garcia, Internal Revenue
Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or
by email to pra.comments@irs.gov.
Include OMB Control No. 1545–2138 in
the subject line of the message.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
SUMMARY:
E:\FR\FM\24JAN1.SGM
24JAN1
Agencies
[Federal Register Volume 90, Number 15 (Friday, January 24, 2025)]
[Notices]
[Pages 8168-8169]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-01659]
=======================================================================
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
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
continuing information collections, as required by the Paperwork
Reduction Act of 1995. The IRS is soliciting comments concerning
information collection requirements related to the election of
alternative minimum funding standards for community newspaper plans,
and special rules for single employer defined benefit pension plans.
DATES: Written comments should be received on or before March 25, 2025
to be assured of consideration
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to [email protected].
[[Page 8169]]
Include OMB control number 1545-2095 or TD 9467 and Notice 2020-60, in
the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulations should be directed to Kerry Dennis at (202)
317-5751, or at Internal Revenue Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or through the internet, at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Special Rules for Single-Employer Defined Benefit Pension
Plans (TD 9467) and Election of Alternative Minimum Funding Standards
for Community Newspaper Plans (Notice 2020-60).
OMB Number: 1545-2095.
Regulation and Notice Number: REG-139236-07 (TD 9467) and Notice
2020-60.
Abstract: REG-139236-07 (TD 9467): The information required under
section 1.430(f)-1(f) is required in order for plan sponsors to make
elections regarding a plan's credit balances upon occasion. The
information required under section 1.430(h)(2)-1(e) is required in
order for a plan sponsor to make an election to use an alternative
interest rate for purposes of determining a plan's funding obligations
under section 1.430(h)(2)-1. The information required under sections
1.436-1(f) and 1.436-1(h) is required in order for a qualified defined
benefit plan's enrolled actuary to provide a timely certification of
the plan's adjusted funding target attainment percentage (AFTAP) for
each plan year to avoid certain benefit restrictions.
Notice 2020-60 (Election of Alternative Minimum Funding Standards
for Community Newspaper Plans): Section 115(a) of the Setting Every
Community Up for Retirement Enhancement Act of 2019 (SECURE Act),
Division O of the Further Consolidated Appropriations Act, 2020, Pub.
L. 116-94, under section 430(m) to the Code permit the plan sponsor of
a community newspaper plan under which no participant has had an
increase in accrued benefit after December 31, 2017 to elect to have
alternative minimum funding standards apply to the plan in lieu of the
minimum funding requirements that would otherwise apply under section
430. Pursuant to section 430(m)(2), any election under section 430(m)
will be made at such time and in such manner as prescribed by the
Secretary, and once an election is made with respect to a plan year, it
will apply to all subsequent plan years unless revoked with the consent
of the Secretary. Notice 2020-60 provides guidance regarding this
election.
Current Actions: There are changes to the collection and paperwork
burden previously approved by OMB. The election under Internal Revenue
Code section 3608(b) of the CARES Act (Notice 2020-61) is no longer
relevant. It is an election to treat a DB plan's adjusted funding
target attainment percentage (AFTAP) for the last plan year ending
before January 1, 2020 as the AFTAP for plan years that include
calendar year 2020. The election under Notice 2021-48 was for extended
amortization bases to apply the extended amortization period for
shortfall amortization bases for plan years beginning after December
31, 2018, December 31, 2019, or December 31, 2020. This extended period
now applies for all DB plans. The election was available on a temporary
basis and is no longer available. The agency has changed the estimated
number of respondents from 20 to 2 as it is expected that any community
newspaper plan sponsor that wanted to make this election have made it
already, and the plan sponsors that are eligible for this election
would be very small. REG-139236-07 (TD 9467), remains the same with the
same estimates as previously approved by OMB.
Type of Review: Revision of a currently approved collection.
Affected Public: Individuals or households, and businesses or other
for-profit organizations, not-for-profit, institutions, farms, and
Federal, State, local or Tribal governments.
TD 9467
Estimated Number of Respondents: 80,000.
Estimated Time per Respondent: 1.5 hrs.
Estimated Total Annual Burden Hours: 120,000.
Notice 2020-60
Estimated Number of Respondents: 2.
Estimated Time per Respondent: 4 hr.
Estimated Total Annual Burden Hours: 80.
The following paragraph applies to all 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 if 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: January 17, 2025.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2025-01659 Filed 1-23-25; 8:45 am]
BILLING CODE 4830-01-P