81 FR 24942 - Submission for OMB Review; Comment Request
DEPARTMENT OF THE TREASURY Federal Register Volume 81, Issue 81 (April 27, 2016)
Federal Register Volume 81, Issue 81 (April 27, 2016)
| Page Range | 24942-24943 | |
| FR Document | 2016-09855 |
[Federal Register Volume 81, Number 81 (Wednesday, April 27, 2016)] [Notices] [Pages 24942-24943] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2016-09855] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Submission for OMB Review; Comment Request April 22, 2016. The Department of the Treasury will submit the following information collection requests to the Office of Management and Budget (OMB) for review and clearance in accordance with the Paperwork Reduction Act of 1995, Public Law 104-13, on or after the date of publication of this notice. [[Page 24943]] DATES: Comments should be received on or before May 27, 2016 to be assured of consideration. ADDRESSES: Send comments regarding the burden estimates, or any other aspect of the information collections, including suggestions for reducing the burden, to (1) Office of Information and Regulatory Affairs, Office of Management and Budget, Attention: Desk Officer for Treasury, New Executive Office Building, Room 10235, Washington, DC 20503, or email at [email protected] and (2) Treasury PRA Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8117, Washington, DC 20220, or email at [email protected]. FOR FURTHER INFORMATION CONTACT: Copies of the submissions may be obtained by emailing [email protected], calling (202) 622-1295, or viewing the entire information collection request at www.reginfo.gov. Internal Revenue Service (IRS) OMB Control Number: 1545-0054. Type of Review: Extension without change of a currently approved collection. Title: Ownership Certificate. Form: 1000. Abstract: Form 1000, Ownership Certificate, is filed with a withholding agent for interest payments on bonds that have a tax-free covenant and that were issued before 1934 by a domestic corporation or a resident or nonresident foreign corporation. Affected Public: Businesses or other for-profits. Estimated Annual Burden Hours: 5,040. OMB Control Number: 1545-0169. Type of Review: Reinstatement without change of a previously approved collection. Title: Form 4461: Application for Approval of Master or Prototype Defined Contribution Plan; Form 4461-A: Application for Approval of Master or Prototype Defined Benefit Plan; Form 4461-B: Application for Approval of Master or Prototype or Volume Submitter Plans. Form: Forms 4461, 4461-A, 4461-B. Abstract: Form 4461 is used to apply for approval of Master or Prototype (M&P) or Volume Submitter (VS) defined contribution plans. Form 4461-A is used to apply for approval of a M&P or VS defined benefit plan, and Attachment 1-A is submitted with the application. Form 4461-B is used to apply for approval of a plan submitted by a mass submitter on behalf of an adopting sponsor or practitioner, which is based on a plan submitted by the mass submitter. Affected Public: Businesses or other for-profits. Estimated Total Annual Burden Hours: 65,765. OMB Control Number: 1545-1673. Type of Review: Reinstatement with change of a previously approved collection. Title: Employee Plans Compliance Resolution System (EPCRS). Form: Form 14568, Forms 14568-A thru -I, Form 8950, Form 8951. Abstract: The information requested in Revenue Procedure 2015-27 is required to enable the Internal Revenue Service to make determinations on the issuance of various types of closing agreements and compliance statements. The issuance of the agreements and statements allow individual plans to maintain their tax-qualified status. Applicants under the Voluntary Correction Program (VCP) must file Forms 8950 and 8951, and the appropriate schedule(s) to the applicable part of the model compliance statement, in order to request written approval from the IRS for a correction of a qualified plan that has failed to comply with the requirements of the Internal Revenue Code. Rev. Proc. 2015-28 contains modifications to Rev. Proc. 2013-12, reflecting new safe harbor EPCRS correction methods. Affected Public: Businesses or other for-profits. Estimated Annual Burden Hours: 190,941. OMB Control Number: 1545-1842. Type of Review: Extension without change of a currently approved collection. Title: Health Coverage Tax Credit Registration Form. Form: 13441, 13441-EZ. Abstract: If eligible, section 35 of the Internal Revenue Code allows a credit for payments made to buy certain types of health coverage during the tax year. Information submitted on Form 13441, Health Coverage Tax Credit Registration Form, is used to determine if a taxpayer qualifies for the advance payment of the Health Coverage Tax Credit (HCTC). Form 13441-EZ is used during an HCTC Program-sponsored group registration for the monthly HCTC Program. Affected Public: Individuals or Households. Estimated Annual Burden Hours: 1,800. OMB Control Number: 1545-1899. Type of Review: Revision of a currently approved collection. Title: Timely Mailing Treated As Timely Filing. Abstract: The revenue procedure provides the criteria that will be used to determine whether a private delivery service (``PDS'') qualifies as a designated private delivery service (``designated PDS'') and also provides the procedures under which a PDS can apply to become a designated PDS. The regulations provide guidance as to the only ways to establish prima facie evidence of delivery of documents that have a filing deadline prescribed by the internal revenue laws, absent direct proof of actual delivery. Affected Public: Individuals or Households, Businesses or other for-profits. Estimated Annual Burden Hours: 1,087,834. OMB Control Number: 1545-2004. Type of Review: Extension without change of a currently approved collection. Title: Deduction for Energy Efficient Commercial Buildings. Abstract: Notice 2006-52 provides a process that allows a taxpayer who owns a commercial building and installs property as part of the commercial building's interior lighting systems, heating, cooling, ventilation, and hot water systems, or building envelope to obtain a certification that the property satisfies the energy efficiency requirements of Sec. 179D(c)(1) and (d) of the Internal Revenue Code. Notice 2008-40 clarifies and amplifies 2006-52. Affected Public: Businesses or other for-profits. Estimated Annual Burden Hours: 3,761. OMB Control Number: 1545-2014. Type of Review: Extension without change of a currently approved collection. Title: TD 9452, Application of Separate Limitations to Dividends from Noncontrolled Section 902 Corporations. Abstract: Final regulations under section 904 of the Internal Revenue Code provide guidance relating to the application of section 904 to dividends paid by a foreign corporation that is a noncontrolled section 902 corporation as defined in section 904(d)(2)(E). Affected Public: Businesses or other for-profits. Estimated Annual Burden Hours: 25. Brenda Simms, Treasury PRA Clearance Officer. [FR Doc. 2016-09855 Filed 4-26-16; 8:45 am] BILLING CODE 4830-01-P
![24942 Federal Register / Vol. 81, No. 81 / Wednesday, April 27, 2016 / Notices
comments or submit written statements Dated: April 21, 2016. FOR FURTHER INFORMATION CONTACT: For
for consideration. Due to limited Antoinette Ross, information regarding the application
conference lines, notification of intent Acting Director, Taxpayer Advocacy Panel. from the Board of Trustees of the Iron
to participate must be made with [FR Doc. 2016–09763 Filed 4–26–16; 8:45 am] Workers Local Union 16 Pension Fund,
Antoinette Ross. For more information BILLING CODE 4830–01–P please contact Treasury at (202) 622–
please contact: Antoinette Ross at 1– 1534 (not a toll-free number).
888–912–1227 or (202) 317–4110, or
SUPPLEMENTARY INFORMATION: The
write TAP Office, 1111 Constitution DEPARTMENT OF THE TREASURY Multiemployer Pension Reform Act of
Avenue NW., Room 1509—National
Multiemployer Pension Plan 2014 (MPRA) amended the Internal
Office, Washington, DC 20224, or
Application To Reduce Benefits Revenue Code to permit a
contact us at the Web site: http://
multiemployer plan that is projected to
www.improveirs.org. AGENCY: Department of the Treasury. have insufficient funds to reduce
The committee will be discussing ACTION:Notice of availability; request pension benefits payable to participants
various issues related to Taxpayer for comments. and beneficiaries if certain conditions
Communications and public input is are satisfied. In order to reduce benefits,
welcome. SUMMARY: The Board of Trustees of the the plan sponsor is required to submit
Dated: April 21, 2016.
Iron Workers Local Union 16 Pension an application to the Secretary of the
Fund, a multiemployer pension plan, Treasury, which Treasury, in
Antoinette Ross,
has submitted an application to consultation with the Pension Benefit
Acting Director, Taxpayer Advocacy Panel. Treasury to reduce benefits under the
[FR Doc. 2016–09764 Filed 4–26–16; 8:45 am]
Guaranty Corporation (PBGC) and the
plan in accordance with the Department of Labor, is required to
BILLING CODE 4830–01–P Multiemployer Pension Reform Act of approve or deny.
2014 (MPRA). The purpose of this
notice is to announce that the On March 26, 2016, the Board of
DEPARTMENT OF THE TREASURY application submitted by the Board of Trustees of the Iron Workers Local
Trustees of the Iron Workers Local Union 16 Pension Fund submitted an
Internal Revenue Service application for approval to reduce
Union 16 Pension Fund has been
published on the Web site of the benefits under the plan. As required by
Open Meeting of the Taxpayer MPRA, that application has been
Advocacy Panel Joint Committee Department of the Treasury (Treasury),
and to request public comments on the published on Treasury’s Web site at
AGENCY: Internal Revenue Service (IRS), application from interested parties, https://auth.treasury.gov/services/
Treasury. including contributing employers, Pages/Plan-Applications.aspx. Treasury
employee organizations, and is publishing this notice in the Federal
ACTION: Notice of meeting. Register, in consultation with PBGC and
participants and beneficiaries of the Iron
Workers Local Union 16 Pension Fund. the Department of Labor, to solicit
SUMMARY: An open meeting of the public comments on all aspects of the
Taxpayer Advocacy Panel Joint DATES: Comments must be received by
Iron Workers Local Union 16 Pension
Committee will be conducted. The June 9, 2016.
Fund application.
Taxpayer Advocacy Panel is soliciting ADDRESSES: You may submit comments
electronically through the Federal Comments are requested from
public comments, ideas, and
eRulemaking Portal at http:// interested parties, including
suggestions on improving customer
www.regulations.gov, in accordance contributing employers, employee
service at the Internal Revenue Service.
with the instructions on that site. organizations, and participants and
The meeting will be held
DATES:
Electronic submissions through beneficiaries of the Iron Workers Local
Wednesday, May 25, 2016. www.regulations.gov are encouraged. Union 16 Pension Fund. Consideration
FOR FURTHER INFORMATION CONTACT: Kim Comments may also be mailed to the will be given to any comments that are
Vinci at 1–888–912–1227 or 916–974– Department of the Treasury, MPRA timely received by Treasury.
5086. Office, 1500 Pennsylvania Avenue, Dated: April 20, 2016.
NW., Room 1224, Washington, DC David R. Pearl,
SUPPLEMENTARY INFORMATION: Notice is 20220. Attn: Deva Kyle. Comments sent Executive Secretary, Department of the
hereby given pursuant to Section via facsimile and email will not be Treasury.
10(a)(2) of the Federal Advisory accepted. [FR Doc. 2016–09836 Filed 4–26–16; 8:45 am]
Committee Act, 5 U.S.C. App. (1988) Additional Instructions. All BILLING CODE 4810–25–P
that an open meeting of the Taxpayer comments received, including
Advocacy Panel Joint Committee will be attachments and other supporting
held Wednesday, May 25, 2016, at 1:00 materials, will be made available to the DEPARTMENT OF THE TREASURY
p.m. Eastern Time via teleconference. public. Do not include any personally
The public is invited to make oral identifiable information (such as Social Submission for OMB Review;
comments or submit written statements Security number, name, address, or Comment Request
for consideration. For more information other contact information) or any other
please contact: Kim Vinci at 1–888– information in your comment or April 22, 2016.
asabaliauskas on DSK3SPTVN1PROD with NOTICES
912–1227 or 916–974–5086, TAP Office, supporting materials that you do not The Department of the Treasury will
4330 Watt Ave., Sacramento, CA 95821, want publicly disclosed. Treasury will submit the following information
or contact us at the Web site: http:// make comments available for public collection requests to the Office of
www.improveirs.org. inspection and copying on Management and Budget (OMB) for
The agenda will include various www.regulations.gov or upon request. review and clearance in accordance
committee issues for submission to the Comments posted on the Internet can be with the Paperwork Reduction Act of
IRS and other TAP related topics. Public retrieved by most Internet search 1995, Public Law 104–13, on or after the
input is welcomed. engines. date of publication of this notice.
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![Federal Register / Vol. 81, No. 81 / Wednesday, April 27, 2016 / Notices 24943
DATES: Comments should be received on Affected Public: Businesses or other determine whether a private delivery
or before May 27, 2016 to be assured of for-profits. service (‘‘PDS’’) qualifies as a designated
consideration. Estimated Total Annual Burden private delivery service (‘‘designated
ADDRESSES: Send comments regarding Hours: 65,765. PDS’’) and also provides the procedures
the burden estimates, or any other OMB Control Number: 1545–1673. under which a PDS can apply to become
aspect of the information collections, Type of Review: Reinstatement with a designated PDS. The regulations
including suggestions for reducing the change of a previously approved provide guidance as to the only ways to
burden, to (1) Office of Information and collection. establish prima facie evidence of
Regulatory Affairs, Office of Title: Employee Plans Compliance delivery of documents that have a filing
Management and Budget, Attention: Resolution System (EPCRS). deadline prescribed by the internal
Desk Officer for Treasury, New Form: Form 14568, Forms 14568–A revenue laws, absent direct proof of
Executive Office Building, Room 10235, thru –I, Form 8950, Form 8951. actual delivery.
Washington, DC 20503, or email at Abstract: The information requested Affected Public: Individuals or
OIRA_Submission@OMB.EOP.gov and in Revenue Procedure 2015–27 is Households, Businesses or other for-
(2) Treasury PRA Clearance Officer, required to enable the Internal Revenue profits.
1750 Pennsylvania Ave. NW., Suite Service to make determinations on the
8117, Washington, DC 20220, or email issuance of various types of closing Estimated Annual Burden Hours:
at PRA@treasury.gov. agreements and compliance statements. 1,087,834.
FOR FURTHER INFORMATION CONTACT: The issuance of the agreements and OMB Control Number: 1545–2004.
Copies of the submissions may be statements allow individual plans to
obtained by emailing PRA@treasury.gov, maintain their tax-qualified status. Type of Review: Extension without
calling (202) 622–1295, or viewing the Applicants under the Voluntary change of a currently approved
entire information collection request at Correction Program (VCP) must file collection.
www.reginfo.gov. Forms 8950 and 8951, and the Title: Deduction for Energy Efficient
appropriate schedule(s) to the Commercial Buildings.
Internal Revenue Service (IRS) applicable part of the model compliance Abstract: Notice 2006–52 provides a
OMB Control Number: 1545–0054. statement, in order to request written
Type of Review: Extension without process that allows a taxpayer who
approval from the IRS for a correction owns a commercial building and installs
change of a currently approved of a qualified plan that has failed to
collection. property as part of the commercial
comply with the requirements of the building’s interior lighting systems,
Title: Ownership Certificate. Internal Revenue Code. Rev. Proc. 2015–
Form: 1000. heating, cooling, ventilation, and hot
28 contains modifications to Rev. Proc. water systems, or building envelope to
Abstract: Form 1000, Ownership 2013–12, reflecting new safe harbor
Certificate, is filed with a withholding obtain a certification that the property
EPCRS correction methods. satisfies the energy efficiency
agent for interest payments on bonds Affected Public: Businesses or other
that have a tax-free covenant and that requirements of § 179D(c)(1) and (d) of
for-profits. the Internal Revenue Code. Notice
were issued before 1934 by a domestic Estimated Annual Burden Hours:
corporation or a resident or nonresident 2008–40 clarifies and amplifies 2006–
190,941.
foreign corporation. 52.
Affected Public: Businesses or other OMB Control Number: 1545–1842. Affected Public: Businesses or other
for-profits. Type of Review: Extension without
for-profits.
Estimated Annual Burden Hours: change of a currently approved
5,040. collection. Estimated Annual Burden Hours:
Title: Health Coverage Tax Credit 3,761.
OMB Control Number: 1545–0169.
Type of Review: Reinstatement Registration Form.
Form: 13441, 13441–EZ. OMB Control Number: 1545–2014.
without change of a previously
Abstract: If eligible, section 35 of the Type of Review: Extension without
approved collection.
Title: Form 4461: Application for Internal Revenue Code allows a credit change of a currently approved
Approval of Master or Prototype for payments made to buy certain types collection.
Defined Contribution Plan; Form 4461– of health coverage during the tax year. Title: TD 9452, Application of
A: Application for Approval of Master Information submitted on Form 13441, Separate Limitations to Dividends from
or Prototype Defined Benefit Plan; Form Health Coverage Tax Credit Registration Noncontrolled Section 902
4461–B: Application for Approval of Form, is used to determine if a taxpayer Corporations.
Master or Prototype or Volume qualifies for the advance payment of the
Health Coverage Tax Credit (HCTC). Abstract: Final regulations under
Submitter Plans. section 904 of the Internal Revenue
Form: Forms 4461, 4461–A, 4461–B. Form 13441–EZ is used during an HCTC
Program-sponsored group registration Code provide guidance relating to the
Abstract: Form 4461 is used to apply application of section 904 to dividends
for approval of Master or Prototype for the monthly HCTC Program.
Affected Public: Individuals or paid by a foreign corporation that is a
(M&P) or Volume Submitter (VS) noncontrolled section 902 corporation
defined contribution plans. Form 4461– Households.
Estimated Annual Burden Hours: as defined in section 904(d)(2)(E).
A is used to apply for approval of a M&P
asabaliauskas on DSK3SPTVN1PROD with NOTICES
or VS defined benefit plan, and 1,800. Affected Public: Businesses or other
Attachment 1–A is submitted with the OMB Control Number: 1545–1899. for-profits.
application. Form 4461–B is used to Type of Review: Revision of a Estimated Annual Burden Hours: 25.
apply for approval of a plan submitted currently approved collection.
by a mass submitter on behalf of an Brenda Simms,
Title: Timely Mailing Treated As
adopting sponsor or practitioner, which Timely Filing. Treasury PRA Clearance Officer.
is based on a plan submitted by the Abstract: The revenue procedure [FR Doc. 2016–09855 Filed 4–26–16; 8:45 am]
mass submitter. provides the criteria that will be used to BILLING CODE 4830–01–P
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Document Created: 2018-02-07 13:56:14
Document Modified: 2018-02-07 13:56:14
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Notices | |
| Dates | Comments should be received on or before May 27, 2016 to be assured of consideration. | |
| Contact | Copies of the submissions may be obtained by emailing [email protected], calling (202) 622-1295, or viewing the entire information collection request at www.reginfo.gov. | |
| FR Citation | 81 FR 24942 |
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