81 FR 66127 - Proposed Collection; Comment Request for Certain Retirement Plans Under Sections 401(k) and 401(m) and Guidance on Cash or Deferred Arrangements

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 81, Issue 186 (September 26, 2016)

Page Range		66127-66127
FR Document		2016-23156

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 guidance on cash or deferred arrangements.

Federal Register, Volume 81 Issue 186 (Monday, September 26, 2016)

[Federal Register Volume 81, Number 186 (Monday, September 26, 2016)]
[Notices]
[Page 66127]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-23156]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Certain Retirement Plans 
Under Sections 401(k) and 401(m) and Guidance on Cash or Deferred 
Arrangements

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

-----------------------------------------------------------------------

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 
guidance on cash or deferred arrangements.

DATES: Written comments should be received on or before November 25, 
2016 to be assured of consideration.

ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulations should be directed to Sara Covington at 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: REG-108639-99 (T.D.9169 Final) Retirement Plans; Cash or 
Deferred Arrangements Under Section 401(k) and Matching Contributions 
or Employee Contributions Under Section 401(m); Notice 2000-3.
    OMB Number: 1545-1669.
    Regulation/Notice Number: REG-108639-99 (T.D.9169) and Notice 2000-
3.
    Abstract: The final regulations provide guidance for certain 
retirement plans containing cash or deferred arrangements under section 
401(k) and providing matching contributions or employee contributions 
under section 401(m). The IRS needs this information to insure 
compliance with sections 401(k) and 401(m).
    Current Actions: There are no changes being made to this 
regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit, Not-for-profit 
institutions and State, Local or Tribal Government.
    Estimated Number of Respondents: 22,500.
    Estimated Time per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 26,500.
    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: September 20, 2016.
Tuawana Pinkston,
IRS Supervisory Tax Analyst.
[FR Doc. 2016-23156 Filed 9-23-16; 8:45 am]
 BILLING CODE 4830-01-P

Federal Register / Vol. 81, No. 186 / Monday, September 26, 2016 / Notices 66127

information is necessary for the proper SUPPLEMENTARY INFORMATION: Approved: September 20, 2016.
performance of the functions of the Title: REG–108639–99 (T.D.9169 Tuawana Pinkston,
agency, including whether the Final) Retirement Plans; Cash or IRS Supervisory Tax Analyst.
information shall have practical utility; Deferred Arrangements Under Section [FR Doc. 2016–23156 Filed 9–23–16; 8:45 am]
(b) the accuracy of the agency’s estimate 401(k) and Matching Contributions or BILLING CODE 4830–01–P
of the burden of the collection of Employee Contributions Under Section
information; (c) ways to enhance the 401(m); Notice 2000–3.
quality, utility, and clarity of the OMB Number: 1545–1669. DEPARTMENT OF THE TREASURY
information to be collected; (d) ways to Regulation/Notice Number: REG–
minimize the burden of the collection of 108639–99 (T.D.9169) and Notice Internal Revenue Service
information on respondents, including 2000–3.
through the use of automated collection Abstract: The final regulations Proposed Collection; Comment
techniques or other forms of information provide guidance for certain retirement Request for Form 8868
technology; and (e) estimates of capital plans containing cash or deferred
arrangements under section 401(k) and AGENCY: Internal Revenue Service (IRS),
or start-up costs and costs of operation, Treasury.
maintenance, and purchase of services providing matching contributions or
employee contributions under section ACTION: Notice and request for
to provide information.
401(m). The IRS needs this information comments.
Approved: September 20, 2016.
to insure compliance with sections
Tuawana Pinkston, 401(k) and 401(m). SUMMARY: The Department of the
IRS Supervisory Tax Analyst. Current Actions: There are no changes Treasury, as part of its continuing effort
[FR Doc. 2016–23164 Filed 9–23–16; 8:45 am] being made to this regulation. to reduce paperwork and respondent
BILLING CODE 4830–01–P Type of Review: Extension of a burden, invites the general public and
currently approved collection. other Federal agencies to take this
Affected Public: Business or other for- opportunity to comment on proposed
DEPARTMENT OF THE TREASURY profit, Not-for-profit institutions and and/or continuing information
State, Local or Tribal Government. collections, as required by the
Internal Revenue Service Estimated Number of Respondents: Paperwork Reduction Act of 1995.
22,500. Currently, the IRS is soliciting
Proposed Collection; Comment Estimated Time per Respondent: 1 comments concerning Form 8868,
Request for Certain Retirement Plans hour. Application for Extension of Time To
Under Sections 401(k) and 401(m) and Estimated Total Annual Burden File an Exempt Organization Return.
Guidance on Cash or Deferred Hours: 26,500. DATES: Written comments should be
Arrangements An agency may not conduct or received on or before November 25,
AGENCY: Internal Revenue Service (IRS), sponsor, and a person is not required to 2016 to be assured of consideration.
Treasury. respond to, a collection of information
ADDRESSES: Direct all written comments
unless the collection of information
ACTION: Notice and request for to Tuawana Pinkston, Internal Revenue
displays a valid OMB control number.
comments. Service, Room 6526, 1111 Constitution
Books or records relating to a collection
Avenue NW., Washington, DC 20224.
SUMMARY: The Department of the of information must be retained as long
as their contents may become material FOR FURTHER INFORMATION CONTACT:
Treasury, as part of its continuing effort Requests for additional information or
to reduce paperwork and respondent in the administration of any internal
revenue law. Generally, tax returns and copies of the form and instructions
burden, invites the general public and should be directed to Allan Hopkins, at
other Federal agencies to take this tax return information are confidential,
as required by 26 U.S.C. 6103. Internal Revenue Service, Room 6129,
opportunity to comment on proposed 1111 Constitution Avenue NW.,
and/or continuing information Request for Comments: Comments
submitted in response to this notice will Washington, DC 20224, or through the
collections, as required by the Internet, at Allan.M.Hopkins@irs.gov.
Paperwork Reduction Act of 1995, be summarized and/or included in the
request for OMB approval. All SUPPLEMENTARY INFORMATION:
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is comments will become a matter of Title: Application for Extension of
soliciting comments concerning public record. Comments are invited on: Time To File an Exempt Organization
guidance on cash or deferred (a) Whether the collection of Return.
arrangements. information is necessary for the proper OMB Number: 1545–1709.
performance of the functions of the Form Number: 8868.
DATES: Written comments should be agency, including whether the Abstract: Sections 6081 and 1.6081 of
received on or before November 25, information shall have practical utility; the Internal Revenue Code and
2016 to be assured of consideration. (b) the accuracy of the agency’s estimate regulations permit the Internal Revenue
ADDRESSES: Direct all written comments of the burden of the collection of Service to grant a reasonable extension
to Tuawana Pinkston, Internal Revenue information; (c) ways to enhance the of time to file a return. Form 8868
Service, Room 6526, 1111 Constitution quality, utility, and clarity of the provides the necessary information for a
Avenue NW., Washington, DC 20224. information to be collected; (d) ways to taxpayer to apply for an extension to file
FOR FURTHER INFORMATION CONTACT: minimize the burden of the collection of a fiduciary or certain exempt
mstockstill on DSK3G9T082PROD with NOTICES

Requests for additional information or information on respondents, including organization return.
copies of the regulations should be through the use of automated collection Current Actions: There are no changes
directed to Sara Covington at Internal techniques or other forms of information being made to the form at this time.
Revenue Service, Room 6526, 1111 technology; and (e) estimates of capital Type of Review: Extension of a
Constitution Avenue NW., Washington, or start-up costs and costs of operation, previously approved collection.
DC 20224, or through the internet at maintenance, and purchase of services Affected Public: Not-for-profit
Sara.L.Covington@irs.gov. to provide information. institutions.

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Document Created: 2018-02-09 13:22:35
Document Modified: 2018-02-09 13:22:35

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
Action		Notice and request for comments.
Dates		Written comments should be received on or before November 25, 2016 to be assured of consideration.
Contact		Requests for additional information or copies of the regulations should be directed to Sara Covington at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]
FR Citation		81 FR 66127

81 FR 66127 - Proposed Collection; Comment Request for Certain Retirement Plans Under Sections 401(k) and 401(m) and Guidance on Cash or Deferred Arrangements

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 81, Issue 186 (September 26, 2016)

DEPARTMENT OF THE TREASURY
Internal Revenue Service