81 FR 2000 - Proposed Collection; Comment Request for Form 5316

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 9 (January 14, 2016)

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 5316, Application for Group or Pooled Trust Ruling.

[Federal Register Volume 81, Number 9 (Thursday, January 14, 2016)]
[Notices]
[Pages 2000-2001]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-00581]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Form 5316

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 
Form 5316, Application for Group or Pooled Trust Ruling.

DATES: Written comments should be received on or before March 14, 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 form and instructions 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: Application for Group or Pooled Trust Ruling.
    OMB Number: 1545-2166.
    Form Number: Form 5316.
    Abstract: Group/pooled trust sponsors file this form to request a 
determination letter from the IRS for a determination that the trust is 
a group trust arrangement as described in Rev. Rul. 81-100, 1981-1 C.B. 
326 as modified and clarified by Rev. Rul. 2004-67, 2004-28 I.R.B. 28.
    Current Actions: There is no change to this form.
    Type of Review: Extension of a currently approved collection.
    Affected Public: State, local, or tribal governments, and not-for-
profit organizations.
    Estimated Number of Respondents: 200.
    Estimated Average Time per Respondent: 19 hours.
    Estimated Total Annual Burden Hours: 3,800 hours.
    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

[[Page 2001]]

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 6, 2016.
Allan Hopkins,
Tax Analyst.
[FR Doc. 2016-00581 Filed 1-13-16; 8:45 am]
 BILLING CODE 4830-01-P