Department of the Treasury November 2013 – Federal Register Recent Federal Regulation Documents

Authority for Voluntary Withholding on Other Payments
Document Number: 2013-28529
Type: Proposed Rule
Date: 2013-11-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations under the Internal Revenue Code (Code) relating to voluntary withholding agreements. In the Rules and Regulations of this issue of the Federal Register, the IRS is also issuing temporary regulations to allow the Secretary to issue guidance in the Internal Revenue Bulletin to describe payments for which the Secretary finds that income tax withholding under a voluntary withholding agreement would be appropriate. The text of those temporary regulations also generally serves as the text of these proposed regulations. The regulations affect persons making and persons receiving payments for which the IRS issues subsequent guidance authorizing the parties to enter into voluntary withholding agreements.
Authority for Voluntary Withholding on Other Payments
Document Number: 2013-28526
Type: Rule
Date: 2013-11-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains temporary regulations under the Internal Revenue Code (Code) relating to voluntary withholding agreements. The regulations allow the Secretary to issue guidance in the Internal Revenue Bulletin to describe payments for which the Secretary finds that income tax withholding under a voluntary withholding agreement would be appropriate. The text of these temporary regulations also serves as the text of the proposed regulations set forth in the notice of proposed rulemaking on this subject in the Proposed Rules section in this issue of the Federal Register. These temporary regulations affect persons making and persons receiving payments for which the IRS issues subsequent guidance authorizing the parties to enter into voluntary withholding agreements.
Guidance for Tax-Exempt Social Welfare Organizations on Candidate-Related Political Activities
Document Number: 2013-28492
Type: Proposed Rule
Date: 2013-11-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that provide guidance to tax-exempt social welfare organizations on political activities related to candidates that will not be considered to promote social welfare. These regulations will affect tax-exempt social welfare organizations and organizations seeking such status. This document requests comments from the public regarding these proposed regulations. This document also requests comments from the public regarding the standard under current regulations that considers a tax-exempt social welfare organization to be operated exclusively for the promotion of social welfare if it is ``primarily'' engaged in activities that promote the common good and general welfare of the people of the community, including how this standard should be measured and whether this standard should be changed.
Health Insurance Providers Fee
Document Number: 2013-28412
Type: Rule
Date: 2013-11-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to the annual fee imposed on covered entities engaged in the business of providing health insurance for United States health risks. This fee is imposed by section 9010 of the Patient Protection and Affordable Care Act, as amended. The regulations affect persons engaged in the business of providing health insurance for United States health risks.
Rules Relating to Additional Medicare Tax
Document Number: 2013-28411
Type: Rule
Date: 2013-11-29
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations relating to Additional Hospital Insurance Tax on income above threshold amounts (``Additional Medicare Tax''), as added by the Affordable Care Act. Specifically, these final regulations provide guidance for employers and individuals relating to the implementation of Additional Medicare Tax, including the requirement to withhold Additional Medicare Tax on certain wages and compensation, the requirement to file a return reporting Additional Medicare Tax, the employer process for adjusting underpayments and overpayments of Additional Medicare Tax, and the employer and individual processes for filing a claim for refund for an overpayment of Additional Medicare Tax.
Liquidity Coverage Ratio: Liquidity Risk Measurement, Standards, and Monitoring
Document Number: 2013-27082
Type: Proposed Rule
Date: 2013-11-29
Agency: Federal Deposit Insurance Corporation, Agencies and Commissions, Federal Reserve System, Department of the Treasury
The Office of the Comptroller of the Currency (OCC), the Board of Governors of the Federal Reserve System (Board), and the Federal Deposit Insurance Corporation (FDIC) are requesting comment on a proposed rule (proposed rule) that would implement a quantitative liquidity requirement consistent with the liquidity coverage ratio standard established by the Basel Committee on Banking Supervision. The requirement is designed to promote the short-term resilience of the liquidity risk profile of internationally active banking organizations, thereby improving the banking sector's ability to absorb shocks arising from financial and economic stress, as well as improvements in the measurement and management of liquidity risk. The proposed rule would apply to all internationally active banking organizations, generally, bank holding companies, certain savings and loan holding companies, and depository institutions with more than $250 billion in total assets or more than $10 billion in on-balance sheet foreign exposure, and to their consolidated subsidiaries that are depository institutions with $10 billion or more in total consolidated assets. The proposed rule would also apply to companies designated for supervision by the Board by the Financial Stability Oversight Council under section 113 of the Dodd-Frank Wall Street Reform and Consumer Protection Act that do not have significant insurance operations and to their consolidated subsidiaries that are depository institutions with $10 billion or more in total consolidated assets. The Board also is proposing on its own a modified liquidity coverage ratio standard that is based on a 21- calendar day stress scenario rather than a 30 calendar-day stress scenario for bank holding companies and savings and loan holding companies without significant insurance or commercial operations that, in each case, have $50 billion or more in total consolidated assets.
Publication of the Tier 2 Tax Rates
Document Number: 2013-28532
Type: Notice
Date: 2013-11-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
Publication of the tier 2 tax rates for calendar year 2014 as required by section 3241(d) of the Internal Revenue Code (26 U.S.C. section 3241). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of funding for benefits under the Railroad Retirement Act.
List of Countries Requiring Cooperation With an International Boycott
Document Number: 2013-28490
Type: Notice
Date: 2013-11-27
Agency: Office of the Secretary, Department of the Treasury
Proposed Collection: Resolution for Transactions Involving Treasury Securities
Document Number: 2013-28449
Type: Notice
Date: 2013-11-27
Agency: Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A). Currently the Bureau of the Fiscal Service within the Department of the Treasury is soliciting comments concerning the Resolution for Transactions Involving Treasury Securities.
Debt That Is a Position in Personal Property That Is Part of a Straddle; Hearing Cancellation
Document Number: 2013-28413
Type: Proposed Rule
Date: 2013-11-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed regulations relating to the application of the straddle rules to a debt instrument.
Proposed Collection; Comment Request for Form 13818-the Limited Payability Claim Against the United States for Proceeds of an Internal Revenue Refund Check
Document Number: 2013-28390
Type: Notice
Date: 2013-11-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning the Limited Payability Claim Against the United States For Proceeds of An Internal Revenue Refund Check.
Information Reporting of Mortgage Insurance Premiums
Document Number: 2013-28381
Type: Rule
Date: 2013-11-27
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains final regulations that require information reporting by persons who receive mortgage insurance premiums, including prepaid premiums, aggregating $600 or more during any calendar year. The final regulations implement reporting requirements that result from the extension of the treatment of mortgage insurance premiums made by the American Taxpayer Relief Act of 2012. These regulations will affect any person who, in the course of a trade or business, receives from an individual mortgage insurance premiums that in the aggregate total $600 or more during a calendar year.
Technical Corrections Relating to the Procedures for the Production or Disclosure of Information in State or Local Criminal Proceedings
Document Number: 2013-27967
Type: Rule
Date: 2013-11-27
Agency: Department of Homeland Security, Department of the Treasury
This document amends U.S. Customs and Border Protection (CBP) regulations to update the list of supervisors authorized to allow their employees to testify in state or local criminal proceedings in response to a demand of a court, administrative agency, or other authority. The applicable regulation was promulgated by the U.S. Customs Service prior to the creation of CBP as part of the Department of Homeland Security (DHS). The changes are necessary to more accurately reflect the current CBP organizational structure. This document also makes non-substantive editorial and nomenclature changes to reflect the transfer of the legacy U.S. Customs Service of the Department of the Treasury to DHS and the creation of U.S. Customs and Border Protection.
Guidance on Supervisory Concerns and Expectations Regarding Deposit Advance Products
Document Number: 2013-28361
Type: Notice
Date: 2013-11-26
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
The OCC is issuing final supervisory guidance entitled ``Guidance on Supervisory Concerns and Expectations Regarding Deposit Advance Products'' (Guidance), which addresses safe and sound banking practices and consumer protection in connection with deposit advance products.
Additional Designations, Foreign Narcotics Kingpin Designation Act
Document Number: 2013-28290
Type: Notice
Date: 2013-11-26
Agency: Department of the Treasury, Office of Foreign Assets Control
The U.S. Department of the Treasury 's Office of Foreign Assets Control (``OFAC'') is publishing the names of 2 individuals and 1 entity whose property and interests in property have been blocked pursuant to the Foreign Narcotics Kingpin Designation Act (``Kingpin Act'') (21 U.S.C. 1901-1908, 8 U.S.C. 1182).
Proposed Collection; Comment Request for Forms 8804, 8804 (Sch. A), 8805 and 8813
Document Number: 2013-28287
Type: Notice
Date: 2013-11-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8804, Annual Return for Partnership Withholding Tax (Section 1446); Form 8804 (Sch. A), Penalty for Underpayment of Estimated Section 1446 Tax by Partnerships; Form 8805, Foreign Partner's Information Statement of Section 1446 Withholding Tax; and Form 8813, Partnership Withholding Tax Payment Voucher (Section 1446).
Proposed Collection; Comment Request for Form 8867
Document Number: 2013-28286
Type: Notice
Date: 2013-11-26
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8867, Paid Preparer's Earned Income Credit Checklist.
Submission for OMB Review; Comment Request
Document Number: 2013-28200
Type: Notice
Date: 2013-11-25
Agency: Department of the Treasury
Pricing for the 2013 Coin and Chronicles Set-Theodore Roosevelt
Document Number: 2013-28185
Type: Notice
Date: 2013-11-25
Agency: United States Mint, Department of Treasury, Department of the Treasury
The United States Mint is announcing a price of $57.95 for the 2013 Coin and Chronicles SetTheodore Roosevelt.
Pricing for the 2013 United States Mint Limited Edition Silver Proof SetTM
Document Number: 2013-28184
Type: Notice
Date: 2013-11-25
Agency: United States Mint, Department of Treasury, Department of the Treasury
The United States Mint is announcing a price of $139.95 for the 2013 United States Mint Limited Edition Silver Proof Set.
Submission for OMB Review; Comment Request
Document Number: 2013-28132
Type: Notice
Date: 2013-11-25
Agency: Department of the Treasury
Advisory Committee to the Internal Revenue Service; Meeting
Document Number: 2013-28140
Type: Notice
Date: 2013-11-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Information Reporting Program Advisory Committee (IRPAC) will hold a public meeting on Wednesday, December 11, 2013.
Proposed Collection; Comment Request for Form 3800
Document Number: 2013-28136
Type: Notice
Date: 2013-11-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 3800, General Business Credit.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-28134
Type: Notice
Date: 2013-11-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning, Recharacterizing Financing Arrangements Involving Fast-Pay Stock.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-28128
Type: Notice
Date: 2013-11-22
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning, Disposition of an Interest in a Nuclear Power Plant.
Bureau of the Fiscal Service; Proposed Collection of Information: Authorization Agreement for Preauthorized Payment (SF 5510)
Document Number: 2013-27796
Type: Notice
Date: 2013-11-22
Agency: Fiscal Service, Public Debt Bureau, Department of Treasury, Department of the Treasury
The Bureau of the Fiscal Service (``Fiscal 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 a continuing information collection. By this notice, the Bureau of the Fiscal Service solicits comments concerning the Form 5510, ``Authorization Agreement for Preauthorized Payment''.
Submission for OMB Review; Comment Request
Document Number: 2013-27961
Type: Notice
Date: 2013-11-21
Agency: Department of the Treasury
Proposed Collection; Comment Request for Form 8963
Document Number: 2013-27893
Type: Notice
Date: 2013-11-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8963, Report of Health Insurance Provider Information.
Proposed Collection; Comment Request for Form 8453-R
Document Number: 2013-27892
Type: Notice
Date: 2013-11-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8453-R, Declaration and Signature for Electronic Filing of Forms 8947 and 8963.
Proposed Collection; Comment Request for Regulation Project
Document Number: 2013-27891
Type: Notice
Date: 2013-11-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning revision of Income Tax Regulations under Sections 358, 367, 884, and 6038B Dealing with Statutory Mergers or Consolidations Under Section 368(a)(1)(A) Involving One or More Foreign Corporations.
Proposed Collection; Comment Request for Form 8835
Document Number: 2013-27890
Type: Notice
Date: 2013-11-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13(44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8835, Renewable Electricity Production Credit.
Internal Revenue Service
Document Number: 2013-27889
Type: Notice
Date: 2013-11-21
Agency: Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Employment Tax Adjustments.
Proposed Collection; Comment Request for Form 8955-SSA
Document Number: 2013-27887
Type: Notice
Date: 2013-11-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8955-SSA, Annual Registration Statement Identifying Separated Participants With Deferred Vested Benefits.
Open Meeting of the Taxpayer Advocacy Panel Toll-Free Phone Line Project Committee
Document Number: 2013-27886
Type: Notice
Date: 2013-11-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Toll-Free Phone Line Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee
Document Number: 2013-27885
Type: Notice
Date: 2013-11-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Tax Forms and Publications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel Notices and Correspondence Project Committee
Document Number: 2013-27882
Type: Notice
Date: 2013-11-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Notices and Correspondence Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee
Document Number: 2013-27880
Type: Notice
Date: 2013-11-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Taxpayer Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Open Meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee
Document Number: 2013-27879
Type: Notice
Date: 2013-11-21
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
An open meeting of the Taxpayer Advocacy Panel Taxpayer Assistance Center Improvements Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service.
Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Fair Credit Reporting-Affiliate Marketing
Document Number: 2013-27873
Type: Notice
Date: 2013-11-21
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
The OCC, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to comment on the renewal of an information collection, as required by the Paperwork Reduction Act of 1995 (PRA). In accordance with the requirements of the PRA, an agency may not conduct or sponsor, and a respondent is not required to respond to, an information collection unless it displays a currently valid Office of Management and Budget (OMB) control number. The OCC is soliciting comment concerning the renewal of an information collection titled ``Affiliate Marketing.'' The OCC is also giving notice that it has submitted a request for renewal of its information collection titled, ``Fair Credit ReportingAffiliate Marketing'' to OMB for review.
Agency Information Collection Activities: Information Collection Renewal; Submission for OMB Review; Lending Limits
Document Number: 2013-27872
Type: Notice
Date: 2013-11-21
Agency: Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
The OCC, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to comment on the renewal of an information collection, as required by the Paperwork Reduction Act of 1995 (PRA). In accordance with the requirements of the PRA, the OCC may not conduct or sponsor, and the respondent is not required to respond to, an information collection unless it displays a currently valid Office of Management and Budget (OMB) control number. The OCC is soliciting comment concerning renewal of its information collection titled, ``Lending Limits.'' The OCC is also giving notice that it has submitted the collection to OMB for review.
Community Reinvestment Act; Interagency Questions and Answers Regarding Community Reinvestment; Notice
Document Number: 2013-27738
Type: Notice
Date: 2013-11-20
Agency: Federal Deposit Insurance Corporation, Agencies and Commissions, Federal Reserve System, Office of the Comptroller of the Currency, Department of Treasury, Department of the Treasury
The OCC, Board, and FDIC (collectively, the Agencies) are adopting as final the Interagency Questions and Answers Regarding Community Reinvestment that were proposed on March 18, 2013, to address several community development issues. In response to comments received, the Agencies made minor clarifications to some of the new and revised questions and answers that were proposed.
Proposed Information Collection; Comment Request
Document Number: 2013-27732
Type: Notice
Date: 2013-11-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)).
Proposed Collection; Comment Request for Form 8945
Document Number: 2013-27721
Type: Notice
Date: 2013-11-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning the PTIN Supplemental Application For U.S. Citizens Without A Social Security Number Due To Conscientious Reasons.
Proposed Collection; Comment Request for Form 5307
Document Number: 2013-27686
Type: Notice
Date: 2013-11-19
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 5307, Application for Determination for Adopters of Master or Prototype or Volume Submitter Plans.
Reduction or Suspension of Safe Harbor Contributions
Document Number: 2013-27452
Type: Rule
Date: 2013-11-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains amendments to regulations relating to certain cash or deferred arrangements under section 401(k) and matching contributions and employee contributions under section 401(m). These regulations provide guidance on permitted mid-year reductions or suspensions of safe harbor nonelective contributions in certain circumstances for amendments adopted after May 18, 2009. These regulations also revise the requirements for permitted mid-year reductions or suspensions of safe harbor matching contributions for plan years beginning on or after January 1, 2015. The regulations affect administrators of, employers maintaining, participants in, and beneficiaries of certain defined contribution plans that satisfy the nondiscrimination tests of section 401(k) and section 401(m) using one of the design-based safe harbors.
Controlled Group Regulation Examples; Hearing Cancellation
Document Number: 2013-27451
Type: Proposed Rule
Date: 2013-11-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document cancels a public hearing on proposed regulations that propose revisions to examples that illustrate the controlled group rules related to regulated investment companies.
Treatment of Income From Indian Fishing Rights-Related Activity as Compensation
Document Number: 2013-27331
Type: Proposed Rule
Date: 2013-11-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
This document contains proposed regulations that would clarify that amounts paid to an Indian tribe member as remuneration for services performed in a fishing rights-related activity may be treated as compensation for purposes of applying the limits on qualified plan benefits and contributions. These regulations would affect sponsors of, and participants in, employee benefit plans of Indian tribal governments.
Proposed Collection; Comment Request for Form 8879-EX
Document Number: 2013-27330
Type: Notice
Date: 2013-11-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8879-EX, IRS e-file Signature Authorization for Forms 720, 2290, and 8849.
Proposed Collection; Comment Request for Notice 2004-59
Document Number: 2013-27329
Type: Notice
Date: 2013-11-15
Agency: Internal Revenue Service, Department of Treasury, Department of the Treasury
The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Notice 2004-59, plan amendments following election of alternative deficit reduction contribution.
Citizens Coinage Advisory Committee; Public Meeting
Document Number: 2013-27181
Type: Notice
Date: 2013-11-13
Agency: United States Mint, Department of Treasury, Department of the Treasury
Pursuant to United States Code, Title 31, section 5135(b)(8)(C), the United States Mint announces the Citizens Coinage Advisory Committee (CCAC) public meeting scheduled for November 22, 2013. Date: November 22, 2013. Time: 10:00 a.m. to 4:30 p.m. Location: Conference Room A, United States Mint, 801 9th Street NW., Washington, DC 20220. Subject: Review and discussion of candidate designs for the 2014 American Eagle Platinum Coin Program and the 2014 First Spouse Gold Coin and Bronze Medal Program; and review and discussion of themes for the 2015 March of Dimes Commemorative Coin Program and for the 2015 and 2016 First Spouse Gold Coin and Bronze Medal Programs. In addition, the CCAC will review and discuss its FY2013 Annual Report. Interested persons should call the CCAC HOTLINE at (202) 354-7502 for the latest update on meeting time and room location. In accordance with 31 U.S.C. 5135, the CCAC: [ssquf] Advises the Secretary of the Treasury on any theme or design proposals relating to circulating coinage, bullion coinage, Congressional Gold Medals, and national and other medals. [ssquf] Advises the Secretary of the Treasury with regard to the events, persons, or places to be commemorated by the issuance of commemorative coins in each of the five calendar years succeeding the year in which a commemorative coin designation is made. [ssquf] Makes recommendations with respect to the mintage level for any commemorative coin recommended.