80_FR_77945 80 FR 77705 - Proposed Collection; Comment Request for Regulation Project

80 FR 77705 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 240 (December 15, 2015)

Page Range77705-77706
FR Document2015-31450

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 certain cash or deferred arrangements and employee and matching contributions under employee plans, and retirement plans; cash or deferred arrangements.

Federal Register, Volume 80 Issue 240 (Tuesday, December 15, 2015) 
[Federal Register Volume 80, Number 240 (Tuesday, December 15, 2015)]
[Notices]
[Pages 77705-77706]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-31450]


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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.

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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 
certain cash or deferred arrangements and employee and matching 
contributions under employee plans, and retirement plans; cash or 
deferred arrangements.

DATES: Written comments should be received on or before February 16, 
2016 to be assured of consideration.

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

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulation 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: Certain Cash or Deferred Arrangements and Employee and 
Matching Contributions under Employee Plans: Retirement Plans; Cash or 
Deferred Arrangements.
    OMB Number: 1545-1069.
    Regulation Project Number: EE-175-86; Reg-108639-99.
    Abstract: This regulation provides the public with the guidance 
needed to comply with sections 40(k), 401(m), and 4979 of the Internal 
Revenue Code. The regulation affects sponsors of plans that contain 
cash or deferred arrangements of employee or matching contributions, 
and employees who are entitled to make elections under these plans.
    Current Actions: There are no changes to the existing regulations.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, not-
for-profit institutions, farms, and state, local, or tribal 
governments.
    Estimated Number of Respondents: 355,500.
    Estimated Time per Respondent: 3 hours.
    Estimated Total Annual Burden Hours: 1,060,000.
    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

[[Page 77706]]

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: December 3, 2015.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2015-31450 Filed 12-14-15; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 80, No. 240 / Tuesday, December 15, 2015 / Notices 77705 burden, invites the general public and Estimated Time per Respondent: 15 and/or continuing information other Federal agencies to take this hours 33 minutes. collections, as required by the opportunity to comment on proposed Estimated Total Annual Burden Paperwork Reduction Act of 1995, and/or continuing information Hours: 15,702,300. Public Law 104–13 (44 U.S.C. collections, as required by the The following paragraph applies to all 3506(c)(2)(A)). Currently, the IRS is Paperwork Reduction Act of 1995, of the collections of information covered soliciting comments concerning certain Public Law 104–13 (44 U.S.C. by this notice: cash or deferred arrangements and 3506(c)(2)(A)). Currently, the IRS is An agency may not conduct or employee and matching contributions soliciting comments concerning Form sponsor, and a person is not required to under employee plans, and retirement 944, Employer’s Annual Employment respond to, a collection of information plans; cash or deferred arrangements. Tax Return, Form 944(SP), Declaracion unless the collection of information DATES: Written comments should be Federal Anual de Impuestos del Patrono displays a valid OMB control number. received on or before February 16, 2016 o Empleador, and Form 944–X, Books or records relating to a to be assured of consideration. Adjusted Employer’s Annual Federal collection of information must be ADDRESSES: Direct all written comments Tax Return or Claim for Refund, 944–X retained as long as their contents may become material in the administration to Michael Joplin, Internal Revenue (SP) Ajuste a la Declaración Federal Service, Room 6129, 1111 Constitution ANUAL del Patrono o Reclamación de of any internal revenue law. Generally, tax returns and tax return information Avenue NW., Washington, DC 20224. Reembolso, and 944–X (PR) Ajuste a la are confidential, as required by 26 FOR FURTHER INFORMATION CONTACT: Declaración Federal ANUAL del U.S.C. 6103. Requests for additional information or Patrono o Reclamación de Reembolso. Request for Comments: Comments copies of the regulation should be DATES: Written comments should be directed to Allan Hopkins at Internal submitted in response to this notice will received on or before February 16, 2016 Revenue Service, Room 6129, 1111 be summarized and/or included in the to be assured of consideration. Constitution Avenue NW., Washington, request for OMB approval. All ADDRESSES: Direct all written comments comments will become a matter of DC 20224, or through the internet at to Michael Joplin, Internal Revenue public record. Comments are invited on: Allan.M.Hopkins@irs.gov. Service, Room 6129, 1111 Constitution (a) Whether the collection of SUPPLEMENTARY INFORMATION: Avenue NW., Washington, DC 20224. information is necessary for the proper Title: Certain Cash or Deferred FOR FURTHER INFORMATION CONTACT: performance of the functions of the Arrangements and Employee and Requests for additional information or agency, including whether the Matching Contributions under copies of the form and instructions information shall have practical utility; Employee Plans: Retirement Plans; Cash should be directed to Kerry Dennis, at (b) the accuracy of the agency’s estimate or Deferred Arrangements. Internal Revenue Service, Room 6129, of the burden of the collection of OMB Number: 1545–1069. 1111 Constitution Avenue NW., information; (c) ways to enhance the Regulation Project Number: EE–175– Washington, DC 20224, or through the quality, utility, and clarity of the 86; Reg-108639–99. internet at Kerry.Dennis@irs.gov. information to be collected; (d) ways to Abstract: This regulation provides the minimize the burden of the collection of public with the guidance needed to SUPPLEMENTARY INFORMATION: information on respondents, including comply with sections 40(k), 401(m), and Title: Employer’s Annual through the use of automated collection 4979 of the Internal Revenue Code. The Employment Tax Return. techniques or other forms of information regulation affects sponsors of plans that OMB Number: 1545–2007. technology; and (e) estimates of capital contain cash or deferred arrangements Form Number: Forms 944, 944(SP), of employee or matching contributions, 944–X, 944–X(SP), and 944–X (PR). or start-up costs and costs of operation, maintenance, and purchase of services and employees who are entitled to make Abstract: The information on Form elections under these plans. 944 will be collected to ensure the to provide information. Current Actions: There are no changes smallest nonagricultural and non- Approved: December 7, 2015. to the existing regulations. household employers are paying the Michael Joplin, Type of Review: Extension of a correct amount of social security tax, IRS Reports Clearance Officer. currently approved collection. Medicare tax, and withheld federal [FR Doc. 2015–31445 Filed 12–14–15; 8:45 am] Affected Public: Business or other for- income tax. Information on line 13 will BILLING CODE 4830–01–P profit organizations, not-for-profit be used to determine if employers made institutions, farms, and state, local, or any required deposits of these taxes. tribal governments. Form 944(SP) is the Spanish version of DEPARTMENT OF THE TREASURY Estimated Number of Respondents: the Form 944. 944–X and Form 944– 355,500. X(SP) is used to correct errors made on Internal Revenue Service Estimated Time per Respondent: 3 Form 944. hours. Current Actions: There is no change Proposed Collection; Comment Estimated Total Annual Burden in the paperwork burden previously Request for Regulation Project Hours: 1,060,000. approved by OMB. This form is being AGENCY: Internal Revenue Service (IRS), The following paragraph applies to all submitted for renewal purposes only. Treasury. of the collections of information covered Type of Review: Extension of a by this notice: asabaliauskas on DSK5VPTVN1PROD with NOTICES ACTION: Notice and request for currently approved collection. comments. An agency may not conduct or Affected Public: Individual or sponsor, and a person is not required to households, Businesses and other for- SUMMARY: The Department of the respond to, a collection of information profit organizations, Not-for-profit Treasury, as part of its continuing effort unless the collection of information institutions, and State, Local, and tribal to reduce paperwork and respondent displays a valid OMB control number. Governments. burden, invites the general public and Books or records relating to a collection Estimated Number of Respondents: other Federal agencies to take this of information must be retained as long 1,010,000. opportunity to comment on proposed as their contents may become material VerDate Sep<11>2014 17:08 Dec 14, 2015 Jkt 238001 PO 00000 Frm 00106 Fmt 4703 Sfmt 4703 E:\FR\FM\15DEN1.SGM 15DEN1

77706 Federal Register / Vol. 80, No. 240 / Tuesday, December 15, 2015 / Notices in the administration of any internal the extent and range of program use by separated Veterans in their transition revenue law. Generally, tax returns and these Veterans over the same period. and reintegration into civilian life? tax return information are confidential, DATES: Written comments and To answer this question, The Veterans as required by 26 U.S.C. 6103. recommendations on the proposed Metrics Initiative will use a longitudinal Request for Comments: Comments collection of information should be study design to assess the well-being of submitted in response to this notice will received on or before February 16, 2016. a large sample of transitioning Veterans be summarized and/or included in the over time, while simultaneously ADDRESSES: Submit written comments request for OMB approval. All examining the extent and range of on the collection of information through comments will become a matter of program use by these Veterans over the the Federal Docket Management System public record. Comments are invited on: same period. Because individual (FDMS) at www.Regulations.gov; or to (a) Whether the collection of programs are numerous, widespread Brian McCarthy, Office of Regulatory information is necessary for the proper and often alike in design and service and Administrative Affairs, Veterans performance of the functions of the delivery, TVMI focuses specific and Health Administration (10B4), agency, including whether the unique attention on program Department of Veterans Affairs, 810 information shall have practical utility; ‘‘components’’ as drivers of change. Vermont Avenue NW., Washington, DC (b) the accuracy of the agency’s estimate ‘‘Components’’ are defined as design 20420 or email: Brian.McCarthy4@ of the burden of the collection of and delivery elements that may be va.gov. Please refer to ‘‘OMB Control information; (c) ways to enhance the shared across multiple distinct No. 2900–NEW’’ in any correspondence. quality, utility, and clarity of the programs separated geographically, During the comment period, comments information to be collected; (d) ways to administratively, or by their funding may be viewed online through FDMS. minimize the burden of the collection of sources, but which exhibit undeniable information on respondents, including FOR FURTHER INFORMATION CONTACT: similarities in their manner of approach through the use of automated collection Brian McCarthy at (202) 461–6345. to providing help. Simply, put, common techniques or other forms of information SUPPLEMENTARY INFORMATION: Under the components are techniques, strategies, technology; and (e) estimates of capital PRA of 1995 (Pub. L. 104–13; 44 U.S.C. or features used as part of a program. or start-up costs and costs of operation, 3501–3521), Federal agencies must Components within programs include: maintenance, and purchase of services obtain approval from OMB for each (a) Knowledge (e.g., problem solving to provide information. collection of information they conduct and coping skills); (b) process (e.g., Approved: December 3, 2015. or sponsor. This request for comment is mode: Online and face-to-face; method: Allan Hopkins, being made pursuant to section Direct instruction and modeling); (c) 3506(c)(2)(A) of the PRA. barrier reduction (e.g., tangible support); Tax Analyst. With respect to the following and (d) sustainability components (e.g., [FR Doc. 2015–31450 Filed 12–14–15; 8:45 am] collection of information, VHA invites social support and referrals). BILLING CODE 4830–01–P comments on: (1) Whether the proposed Affected Public: Individuals or collection of information is necessary households. for the proper performance of VHA’s Estimated Annual Burden DEPARTMENT OF VETERANS functions, including whether the AFFAIRS information will have practical utility; a. Baseline Survey, VA Form 10– (2) the accuracy of VHA’s estimate of 1500194(WS)—5,625 hours. [OMB Control No. 2900–NEW] the burden of the proposed collection of b. 6 mo. Survey, VA Form 10– information; (3) ways to enhance the 1500189(WS)—3,938 hours. Proposed Information Collection (The c. 12 mo. Survey, VA Form 10– Veterans Metrics Initiative: Linking quality, utility, and clarity of the information to be collected; and (4) 1500190(WS)—3,544 hours. Program Components to Post-Military d. 18 mo. Survey, VA Form 10– Well-Being) ways to minimize the burden of the collection of information on 1500191(WS)—3,190 hours. respondents, including through the use e. 24 mo. Survey, VA Form 10– ACTIVITY: Comment Request of automated collection techniques or 1500192(WS)—2,871 hours. AGENCY: Veterans Health f. 30 mo. Survey, VA Form 10– Administration, Department of Veterans the use of other forms of information technology. 1500193(WS)—2,584 hours. Affairs. ACTION: Notice. Title Estimated Average Burden per Respondent SUMMARY: The Veterans Health The Veterans Metrics Initiative: a. Baseline Survey, VA Form 10– Administration (VHA) is announcing an Linking Program Components to Post- 1500194(WS)—45 minutes. opportunity for public comment on the Military Well-Being b. 6 mo. Survey, VA Form 10– proposed collection of certain OMB Control Number: 2900–NEW. 1500189(WS)—35 minutes. information by the agency. Under the Type of Review: New collection. c. 12 mo. Survey, VA Form 10– Paperwork Reduction Act (PRA) of 1500190(WS)—35 minutes. 1995, Federal agencies are required to Abstract d. 18 mo. Survey, VA Form 10– publish notice in the Federal Register The concept and design of The 1500191(WS)—35 minutes. concerning each proposed collection of Veterans Metrics Initiative (TVMI) were asabaliauskas on DSK5VPTVN1PROD with NOTICES e. 24 mo. Survey, VA Form 10– information, including each new developed by a multi-disciplinary team 1500192(WS)—35 minutes. collection, and allow 60 days for public of scientists from Department of f. 30 mo. Survey, VA Form 10– comment in response to the notice. This Veterans Affairs, Department of Defense, 1500193(WS)—35 minutes. notice solicits comments on information academia, and private enterprise, under Frequency of Response: Annually. needed to use a longitudinal study the auspices of the Henry Jackson design to assess the well-being of a large Foundation for the Improvement of Estimated Annual Responses sample of transitioning Veterans over Military Medicine, to address the a. Baseline Survey, VA Form 10– time, while simultaneously examining question: What works to help newly 1500194(WS)—7,500. VerDate Sep<11>2014 17:08 Dec 14, 2015 Jkt 238001 PO 00000 Frm 00107 Fmt 4703 Sfmt 4703 E:\FR\FM\15DEN1.SGM 15DEN1


Document Created: 2018-03-02 09:16:24
Document Modified: 2018-03-02 09:16:24
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 February 16, 2016 to be assured of consideration.
ContactRequests for additional information or copies of the regulation 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]
FR Citation80 FR 77705 
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