80 FR 64506 - Proposed Collection; Comment Request for Notice 2009-31 and Revenue Procedure 2009-43

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 205 (October 23, 2015)

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 2009-31, Election and Notice Procedures for Multiemployer Plans under Sections 204 and 205 of WRERA and Revenue Procedure 2009-43, Revocation of Elections by Multiemployer Plans to Freeze Funded Status under section 204 of WRERA.

[Federal Register Volume 80, Number 205 (Friday, October 23, 2015)]
[Notices]
[Page 64506]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-26933]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2009-31 and 
Revenue Procedure 2009-43

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 
Notice 2009-31, Election and Notice Procedures for Multiemployer Plans 
under Sections 204 and 205 of WRERA and Revenue Procedure 2009-43, 
Revocation of Elections by Multiemployer Plans to Freeze Funded Status 
under section 204 of WRERA.

DATES: Written comments should be received on or before December 22, 
2015 to be assured of consideration.

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

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

SUPPLEMENTARY INFORMATION: 
    Title: Election and Notice Procedures for Multiemployer Plans under 
Sections 204 and 205 of WRERA.
    OMB Number: 1545-2141.
    Notice Number: Notice 2009-31 and Revenue Procedure 2009-43.
    Abstract: Notice 2009-31 provides guidance for sponsors of 
multiemployer defined benefit plans relating to the elections described 
in sections 204 and 205 of the Worker, Retiree, and Employer Recovery 
Act of 2008, Public Law 110-458 (WRERA), and on the notice required to 
be provided if a plan sponsor makes an election under section 204. 
Revenue Procedure 2009-43 provides follow-up guidance to Notice 2009-
31. This new guidance describes procedures for revoking elections under 
WRERA.
    Current Actions: Renewal of OMB approval. There is no change to the 
paperwork burden previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: State, local, or tribal governments.
    Estimated Number of Respondents: 1,600.
    Estimated Average Time Per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 1,600.
    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: October 13, 2015.
Elaine Christophe,
IRS Reports Clearance Officer.
[FR Doc. 2015-26933 Filed 10-22-15; 8:45 am]
BILLING CODE 4830-01-P