80_FR_55353 80 FR 55176 - Proposed Collection; Comment Request for Revenue Procedure 2015-36

80 FR 55176 - Proposed Collection; Comment Request for Revenue Procedure 2015-36

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 177 (September 14, 2015)

Page Range55176-55176
FR Document2015-22971

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 master and prototype and volume submitter plans.

Federal Register, Volume 80 Issue 177 (Monday, September 14, 2015) 
[Federal Register Volume 80, Number 177 (Monday, September 14, 2015)]
[Notices]
[Page 55176]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-22971]



[[Page 55176]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Procedure 2015-
36

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: 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 
master and prototype and volume submitter plans.

DATES: Written comments should be received on or before November 13, 
2015 to be assured of consideration.

ADDRESSES: Direct all written comments to Martha Brinson, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the revenue procedure should be directed to Kerry Dennis, 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the Internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Master and Prototype and Volume Submitter Plans.
    OMB Number: 1545-1674.
    Revenue Procedure Number: Revenue Procedure 2015-36 (modifies Rev. 
Proc. 2011-49).
    Abstract: The master and prototype and volume submitter revenue 
procedure sets forth the procedures for sponsors of master and 
prototype and volume submitter pension, profit-sharing and annuity 
plans to request an opinion letter or an advisory letter from the 
Internal Revenue Service that the form of a master or prototype plan or 
volume submitter plan meets the requirements of section 401(a) of the 
Internal Revenue Code. The information requested is in addition to the 
information required to be submitted with Forms 4461 (Application for 
Approval of Master or Prototype Defined Contribution Plan), 4461-A 
(Application for Approval of Master or Prototype Defined Benefit Plan) 
and 4461-B (Application for Approval of Master or Prototype or Plan 
(Mass Submitter Adopting Sponsor)). This information is needed in order 
to enable the Employee Plans function of the Service's Tax Exempt and 
Government Entities Division to issue an opinion letter or an advisory 
letter.
    Current Actions: There are no changes being made to the revenue 
procedure at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, and state, 
local or tribal governments.
    Estimated Number of Responses: 340,765.
    Estimated Time per Response: 2 hour, 54 minutes.
    Estimated Total Annual Burden Hours: 988,290.
    The following paragraph applies to all of the collections of 
information covered by this notice:
    An agency may not conduct or sponsor, and a person is not required 
to respond to, a collection of information unless the collection of 
information displays a valid OMB control number. Books or records 
relating to a collection of information must be retained as long as 
their contents may become material in the administration of any 
internal revenue law. Generally, tax returns and tax return information 
are confidential, as required by 26 U.S.C. 6103.
    Request for Comments: Comments submitted in response to this notice 
will be summarized and/or included in the request for OMB approval. All 
comments will become a matter of public record. Comments are invited 
on: (a) Whether the collection of information is necessary for the 
proper performance of the functions of the agency, including whether 
the information shall have practical utility; (b) the accuracy of the 
agency's estimate of the burden of the collection of information; (c) 
ways to enhance the quality, utility, and clarity of the information to 
be collected; (d) ways to minimize the burden of the collection of 
information on respondents, including through the use of automated 
collection techniques or other forms of information technology; and (e) 
estimates of capital or start-up costs and costs of operation, 
maintenance, and purchase of services to provide information.

    Approved: August 19, 2015.
Martha Brinson,
IRS Tax Analyst.
[FR Doc. 2015-22971 Filed 9-11-15; 8:45 am]
BILLING CODE 4830-01-P

55176 Federal Register / Vol. 80, No. 177 / Monday, September 14, 2015 / Notices DEPARTMENT OF THE TREASURY 4461–B (Application for Approval of DEPARTMENT OF THE TREASURY Master or Prototype or Plan (Mass Internal Revenue Service Submitter Adopting Sponsor)). This Internal Revenue Service information is needed in order to enable Proposed Collection; Comment the Employee Plans function of the Proposed Collection; Comment Request for Revenue Procedure Service’s Tax Exempt and Government Request for Form 5495 2015–36 Entities Division to issue an opinion AGENCY: Internal Revenue Service (IRS), AGENCY: Internal Revenue Service (IRS), letter or an advisory letter. Treasury. Treasury. Current Actions: There are no changes ACTION: Notice and request for being made to the revenue procedure at ACTION: Notice and request for comments. this time. comments. Type of Review: Extension of a SUMMARY: The Department of the SUMMARY: The Department of the currently approved collection. Treasury, as part of its continuing effort Treasury, as part of its continuing effort Affected Public: Individuals or to reduce paperwork and respondent to reduce paperwork and respondent households, business or other for-profit burden, invites the general public and burden, invites the general public and organizations, not-for-profit institutions, other Federal agencies to take this other Federal agencies to take this farms, and state, local or tribal opportunity to comment on proposed opportunity to comment on proposed governments. and/or continuing information and/or continuing information Estimated Number of Responses: collections, as required by the collections, as required by the 340,765. Estimated Time per Response: 2 hour, Paperwork Reduction Act of 1995, Paperwork Reduction Act of 1995, Public Law 104–13 (44 U.S.C. 54 minutes. Public Law 104–13 (44 U.S.C. Estimated Total Annual Burden 3506(c)(2)(A)). Currently, the IRS is 3506(c)(2)(A)). Currently, the IRS is Hours: 988,290. soliciting comments concerning Form soliciting comments concerning master The following paragraph applies to all 5495, Request for Discharge From and prototype and volume submitter of the collections of information covered Personal Liability Under Internal plans. by this notice: Revenue Code section 2204 or 6905. DATES: Written comments should be An agency may not conduct or DATES: Written comments should be received on or before November 13, sponsor, and a person is not required to received on or before November 13, 2015 to be assured of consideration. respond to, a collection of information 2015 to be assured of consideration. ADDRESSES: Direct all written comments unless the collection of information ADDRESSES: Direct all written comments to Martha Brinson, Internal Revenue displays a valid OMB control number. to Christie Preston, Internal Revenue Service, Room 6129, 1111 Constitution Books or records relating to a collection Service, room 6129, 1111 Constitution Avenue NW., Washington, DC 20224. of information must be retained as long Avenue NW., Washington, DC 20224. as their contents may become material FOR FURTHER INFORMATION CONTACT: FOR FURTHER INFORMATION CONTACT: in the administration of any internal Requests for additional information or Requests for additional information or revenue law. Generally, tax returns and copies of the form and instructions copies of the revenue procedure should tax return information are confidential, should be directed to Sara Covington, at be directed to Kerry Dennis, Internal as required by 26 U.S.C. 6103. Internal Revenue Service, room 6129, Revenue Service, Room 6129, 1111 Request for Comments: Comments 1111 Constitution Avenue NW., Constitution Avenue NW., Washington, submitted in response to this notice will Washington, DC 20224, or through the DC 20224, or through the Internet at be summarized and/or included in the internet at Sara.L.Covington@irs.gov. Kerry.Dennis@irs.gov. request for OMB approval. All SUPPLEMENTARY INFORMATION: comments will become a matter of SUPPLEMENTARY INFORMATION: Title: Title: Master and Prototype and public record. Comments are invited on: Request for Discharge From Personal Volume Submitter Plans. (a) Whether the collection of Liability Under Internal Revenue Code OMB Number: 1545–1674. information is necessary for the proper Section 2204 or 6905. Revenue Procedure Number: Revenue performance of the functions of the OMB Number: 1545–0432. Procedure 2015–36 (modifies Rev. Proc. agency, including whether the Form Number: Form 5495. 2011–49). information shall have practical utility; Abstract: Form 5495 provides Abstract: The master and prototype (b) the accuracy of the agency’s estimate guidance under sections 2204 and 6905 and volume submitter revenue of the burden of the collection of for executors of estates and fiduciaries procedure sets forth the procedures for information; (c) ways to enhance the of decedent’s trusts. The form, filed after sponsors of master and prototype and quality, utility, and clarity of the regular filing of an Estate, Gift, or volume submitter pension, profit- information to be collected; (d) ways to Income tax return for a decedent, is sharing and annuity plans to request an minimize the burden of the collection of used by the executor or fiduciary to opinion letter or an advisory letter from information on respondents, including request discharge from personal liability the Internal Revenue Service that the through the use of automated collection for any deficiency for the tax and form of a master or prototype plan or techniques or other forms of information periods shown on the form. volume submitter plan meets the technology; and (e) estimates of capital Current Actions: There is no change requirements of section 401(a) of the or start-up costs and costs of operation, in the paperwork burden previously Internal Revenue Code. The information maintenance, and purchase of services approved by OMB. This form is being tkelley on DSK3SPTVN1PROD with NOTICES requested is in addition to the to provide information. submitted for renewal purposes only. information required to be submitted Type of Review: Extension of a with Forms 4461 (Application for Approved: August 19, 2015. currently approved collection. Approval of Master or Prototype Defined Martha Brinson, Affected Public: Individuals or Contribution Plan), 4461–A IRS Tax Analyst. Households. (Application for Approval of Master or [FR Doc. 2015–22971 Filed 9–11–15; 8:45 am] Estimated Number of Respondents: Prototype Defined Benefit Plan) and BILLING CODE 4830–01–P 25,000. VerDate Sep<11>2014 18:15 Sep 11, 2015 Jkt 235001 PO 00000 Frm 00095 Fmt 4703 Sfmt 4703 E:\FR\FM\14SEN1.SGM 14SEN1


Document Created: 2018-02-26 10:15:09
Document Modified: 2018-02-26 10:15:09
CategoryRegulatory Information
CollectionFederal Register
sudoc ClassAE 2.7:
GS 4.107:
AE 2.106:
PublisherOffice of the Federal Register, National Archives and Records Administration
SectionNotices
ActionNotice and request for comments.
DatesWritten comments should be received on or before November 13, 2015 to be assured of consideration.
ContactRequests for additional information or copies of the revenue procedure should be directed to Kerry Dennis, Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, DC 20224, or through the Internet at [email protected]
FR Citation80 FR 55176 
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