82_FR_21540 82 FR 21453 - Proposed Collection; Comment Request for Substitute Mortality Tables for Single Employer Defined Benefit Plans

82 FR 21453 - Proposed Collection; Comment Request for Substitute Mortality Tables for Single Employer Defined Benefit Plans

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 87 (May 8, 2017)

Page Range21453-21454
FR Document2017-09268

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. Currently, the IRS is soliciting comments concerning Substitute Mortality Tables for Single Employer Defined Benefit Plans.

Federal Register, Volume 82 Issue 87 (Monday, May 8, 2017)
[Federal Register Volume 82, Number 87 (Monday, May 8, 2017)]
[Notices]
[Pages 21453-21454]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-09268]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Substitute Mortality 
Tables for Single Employer Defined Benefit Plans

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. Currently, the IRS is soliciting 
comments concerning Substitute Mortality Tables for Single Employer 
Defined Benefit Plans.

DATES: Written comments should be received on or before July 7, 2017 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224. Requests for additional information or copies of the revenue 
procedure should be directed to Ralph Terry at Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224 
or through the internet at [email protected].

SUPPLEMENTARY INFORMATION:

[[Page 21454]]

    Title: Substitute Mortality Tables for Single Employer Defined 
Benefit Plans.
    OMB Number: 1545-2073.
    Revenue Procedure Number: Revenue Procedure 2007-37 superseded 
2008-62.
    Abstract: Revenue Procedure 2008-62 describes the process for 
obtaining a letter ruling as to the acceptability of substitute 
mortality tables under section 430(h)(3)(C) of the Code. Past revenue 
procedures were superseded.
    Current Actions: There are no changes being made to the revenue 
procedure at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, not-
for-profit institutions and farms.
    Estimated Number of Responses: 450.
    Estimated Annual Average Time per Response: 56.44 hours.
    Estimated Total Annual Hours: 25,400.
    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: April 28, 2017.
Tuawana Pinkston,
IRS Clearance Officer.
[FR Doc. 2017-09268 Filed 5-5-17; 8:45 am]
BILLING CODE 4830-01-P



                                                                                    Federal Register / Vol. 82, No. 87 / Monday, May 8, 2017 / Notices                                                    21453

                                                    Phone Line Project Committee will be                    SUPPLEMENTARY INFORMATION:     Notice is              Simpson. For more information please
                                                    conducted. The Taxpayer Advocacy                        hereby given pursuant to section                      contact Otis Simpson at 1–888–912–
                                                    Panel is soliciting public comments,                    10(a)(2) of the Federal Advisory                      1227 or 202–317–3332, or write TAP
                                                    ideas, and suggestions on improving                     Committee Act, 5 U.S.C. App. (1988)                   Office, 1111 Constitution Ave. NW.,
                                                    customer service at the Internal Revenue                that an open meeting of the Taxpayer                  Room 1509, Washington, DC 20224 or
                                                    Service.                                                Advocacy Panel Tax Forms and                          contact us at the Web site: http://
                                                    DATES: The meeting will be held                         Publications Project Committee will be                www.improveirs.org. The agenda will
                                                    Wednesday, June 21, 2017.                               held Tuesday, June 13, 2017, at 12:00                 include various IRS issues. Otis
                                                                                                            p.m., Eastern Time via teleconference.                Simpson. For more information please
                                                    FOR FURTHER INFORMATION CONTACT: Fred
                                                                                                            The public is invited to make oral                    contact Otis Simpson at 1–888–912–
                                                    Smith at 1–888–912–1227 or 202–317–                                                                           1227 or 202–317–3332, or write TAP
                                                                                                            comments or submit written statements
                                                    3087.                                                                                                         Office, 1111 Constitution Ave. NW.,
                                                                                                            for consideration. Due to limited
                                                    SUPPLEMENTARY INFORMATION: Notice is                    conference lines, notification of intent              Room 1509, Washington, DC 20224 or
                                                    hereby given pursuant to Section                        to participate must be made with Robert               contact us at the Web site: http://
                                                    10(a)(2) of the Federal Advisory                        Rosalia. For more information please                  www.improveirs.org. The agenda will
                                                    Committee Act, 5 U.S.C. App. (1988)                     contact Robert Rosalia at 1–888–912–                  include various IRS issues.
                                                    that an open meeting of the Taxpayer                    1227 or (718) 834–2203, or write TAP                    The agenda will include a discussion
                                                    Advocacy Panel Toll-Free Phone Line                     Office, 2 Metrotech Center, 100 Myrtle                on various letters, and other issues
                                                    Project Committee will be held                          Avenue, Brooklyn, NY 11201 or contact                 related to written communications from
                                                    Wednesday, June 21, 2017, at 2:30 p.m.                  us at the Web site: http://                           the IRS.
                                                    Eastern Time via teleconference. The                    www.improveirs.org. The agenda will                     Dated: May 4, 2017.
                                                    public is invited to make oral comments                 include various IRS issues.                           Javier Hernandez,
                                                    or submit written statements for                                                                              Acting Director, Taxpayer Advocacy Panel.
                                                                                                              Dated: May 1, 2017.
                                                    consideration. Due to limited
                                                                                                            Javier Hernandez,                                     [FR Doc. 2017–09263 Filed 5–5–17; 8:45 am]
                                                    conference lines, notification of intent
                                                    to participate must be made with Fred                   Acting Director, Taxpayer Advocacy Panel.             BILLING CODE 4830–01–P

                                                    Smith. For more information please                      [FR Doc. 2017–09260 Filed 5–5–17; 8:45 am]
                                                    contact Fred Smith at 1–888–912–1227                    BILLING CODE 4830–01–P
                                                                                                                                                                  DEPARTMENT OF THE TREASURY
                                                    or 202–317–3087, or write TAP Office,
                                                    1111 Constitution Avenue NW., Room                                                                            Internal Revenue Service
                                                    1509–National Office, Washington, DC                    DEPARTMENT OF THE TREASURY
                                                    20224, or contact us at the Web site:                                                                         Proposed Collection; Comment
                                                    http://www.improveirs.org.                              Internal Revenue Service                              Request for Substitute Mortality Tables
                                                      The committee will be discussing                      Open Meeting of the Taxpayer                          for Single Employer Defined Benefit
                                                    Toll-free issues and public input is                    Advocacy Panel Notices and                            Plans
                                                    welcomed.                                               Correspondence Project Committee                      AGENCY: Internal Revenue Service (IRS),
                                                      Dated: May 1, 2017.                                                                                         Treasury.
                                                                                                            AGENCY: Internal Revenue Service (IRS)
                                                    Kevin Brown,                                                                                                  ACTION: Notice and request for
                                                                                                            Treasury.
                                                    Acting Director, Taxpayer Advocacy Panel.                                                                     comments.
                                                                                                            ACTION: Notice of meeting.
                                                    [FR Doc. 2017–09274 Filed 5–5–17; 8:45 am]
                                                                                                                                                                  SUMMARY:   The Department of the
                                                    BILLING CODE 4830–01–P                                  SUMMARY:   An open meeting of the                     Treasury, as part of its continuing effort
                                                                                                            Taxpayer Advocacy Panel Notices and                   to reduce paperwork and respondent
                                                                                                            Correspondence Project Committee will                 burden, invites the general public and
                                                    DEPARTMENT OF THE TREASURY                              be conducted. The Taxpayer Advocacy                   other Federal agencies to take this
                                                                                                            Panel is soliciting public comments,                  opportunity to comment on proposed
                                                    Internal Revenue Service
                                                                                                            ideas, and suggestions on improving                   and/or continuing information
                                                    Open Meeting of the Taxpayer                            customer service at the Internal Revenue              collections, as required by the
                                                    Advocacy Panel Tax Forms and                            Service.                                              Paperwork Reduction Act of 1995.
                                                    Publications Project Committee                          DATES: The meeting will be held                       Currently, the IRS is soliciting
                                                                                                            Thursday, June 8, 2017.                               comments concerning Substitute
                                                    AGENCY: Internal Revenue Service (IRS),                 FOR FURTHER INFORMATION CONTACT: Otis                 Mortality Tables for Single Employer
                                                    Treasury.                                               Simpson at 1–888–912–1227 or 202–                     Defined Benefit Plans.
                                                    ACTION: Notice of meeting.                              317–3332.                                             DATES: Written comments should be
                                                                                                            SUPPLEMENTARY INFORMATION: Notice is                  received on or before July 7, 2017 to be
                                                    SUMMARY:   An open meeting of the                                                                             assured of consideration.
                                                                                                            hereby given pursuant to Section
                                                    Taxpayer Advocacy Panel Tax Forms                                                                             ADDRESSES: Direct all written comments
                                                                                                            10(a)(2) of the Federal Advisory
                                                    and Publications Project Committee will                                                                       to Laurie Brimmer, Internal Revenue
                                                                                                            Committee Act, 5 U.S.C. App. (1988)
                                                    be conducted. The Taxpayer Advocacy                                                                           Service, Room 6526, 1111 Constitution
                                                                                                            that a meeting of the Taxpayer
                                                    Panel is soliciting public comments,                                                                          Avenue NW., Washington, DC 20224.
                                                                                                            Advocacy Panel Notices and
asabaliauskas on DSK3SPTVN1PROD with NOTICES




                                                    ideas and suggestions on improving                                                                            Requests for additional information or
                                                                                                            Correspondence Project Committee will
                                                    customer service at the Internal Revenue                                                                      copies of the revenue procedure should
                                                                                                            be held Thursday, June 8, 2017, at 12:00
                                                    Service.                                                                                                      be directed to Ralph Terry at Internal
                                                                                                            p.m. Eastern Time via teleconference.
                                                    DATES: The meeting will be held                         The public is invited to make oral                    Revenue Service, Room 6526, 1111
                                                    Tuesday, June 13, 2017.                                 comments or submit written statements                 Constitution Avenue NW., Washington,
                                                    FOR FURTHER INFORMATION CONTACT:                        for consideration. Due to limited                     DC 20224 or through the internet at
                                                    Robert Rosalia at 1–888–912–1227 or                     conference lines, notification of intent              Ralph.M.Terry@irs.gov.
                                                    (718) 834–2203.                                         to participate must be made with Otis                 SUPPLEMENTARY INFORMATION:



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                                                    21454                           Federal Register / Vol. 82, No. 87 / Monday, May 8, 2017 / Notices

                                                       Title: Substitute Mortality Tables for               DEPARTMENT OF THE TREASURY                               Estimated Total Annual Burden
                                                    Single Employer Defined Benefit Plans.                                                                        Hours: 841.
                                                       OMB Number: 1545–2073.                               Internal Revenue Service                                 The following paragraph applies to all
                                                       Revenue Procedure Number: Revenue                                                                          of the collections of information covered
                                                    Procedure 2007–37 superseded 2008–                      Proposed Collection; Comment                          by this notice:
                                                    62.                                                     Request for Renewable Electricity,                       An agency may not conduct or
                                                       Abstract: Revenue Procedure 2008–62                  Refined Coal, and Indian Coal                         sponsor, and a person is not required to
                                                    describes the process for obtaining a                   Production Credit, Form 8835                          respond to, a collection of information
                                                    letter ruling as to the acceptability of                                                                      unless the collection of information
                                                    substitute mortality tables under section               AGENCY: Internal Revenue Service (IRS),
                                                                                                                                                                  displays a valid OMB control number.
                                                    430(h)(3)(C) of the Code. Past revenue                  Treasury.
                                                                                                                                                                  Books or records relating to a collection
                                                    procedures were superseded.                             ACTION: Notice and request for                        of information must be retained as long
                                                       Current Actions: There are no changes                comments.                                             as their contents may become material
                                                    being made to the revenue procedure at                                                                        in the administration of any internal
                                                    this time.                                              SUMMARY:  The Department of the
                                                                                                            Treasury, as part of its continuing effort            revenue law. Generally, tax returns and
                                                       Type of Review: Extension of a                                                                             tax return information are confidential,
                                                    currently approved collection.                          to reduce paperwork and respondent
                                                                                                            burden, invites the general public and                as required by 26 U.S.C. 6103.
                                                       Affected Public: Business or other for-                                                                       Request for Comments: Comments
                                                    profit organizations, not-for-profit                    other Federal agencies to take this
                                                                                                                                                                  submitted in response to this notice will
                                                    institutions and farms.                                 opportunity to comment on proposed
                                                                                                                                                                  be summarized and/or included in the
                                                       Estimated Number of Responses: 450.                  and/or continuing information
                                                                                                                                                                  request for OMB approval. All
                                                       Estimated Annual Average Time per                    collections, as required by the
                                                                                                                                                                  comments will become a matter of
                                                    Response: 56.44 hours.                                  Paperwork Reduction Act of 1995.
                                                       Estimated Total Annual Hours:                                                                              public record. Comments are invited on:
                                                                                                            Currently, the IRS is soliciting
                                                    25,400.                                                                                                       (a) Whether the collection of
                                                                                                            comments concerning Form 8835,
                                                       The following paragraph applies to all                                                                     information is necessary for the proper
                                                                                                            Renewable Electricity Production
                                                    of the collections of information covered                                                                     performance of the functions of the
                                                                                                            Credit.
                                                    by this notice:                                                                                               agency, including whether the
                                                       An agency may not conduct or                         DATES:  Written comments should be                    information shall have practical utility;
                                                    sponsor, and a person is not required to                received on or before July 7, 2017 to be              (b) the accuracy of the agency’s estimate
                                                    respond to, a collection of information                 assured of consideration.                             of the burden of the collection of
                                                    unless the collection of information                    ADDRESSES: Direct all written comments                information; (c) ways to enhance the
                                                    displays a valid OMB control number.                    to Laurie Brimmer, Internal Revenue                   quality, utility, and clarity of the
                                                    Books or records relating to a collection               Service, Room 6526, 1111 Constitution                 information to be collected; (d) ways to
                                                    of information must be retained as long                 Avenue NW., Washington, DC 20224.                     minimize the burden of the collection of
                                                    as their contents may become material                   Requests for additional information or                information on respondents, including
                                                    in the administration of any internal                   copies of the form and instructions                   through the use of automated collection
                                                    revenue law. Generally, tax returns and                 should be directed to Ralph Terry, at                 techniques or other forms of information
                                                    tax return information are confidential,                Internal Revenue Service, Room 6526,                  technology; and (e) estimates of capital
                                                    as required by 26 U.S.C. 6103.                          1111 Constitution Avenue NW.,                         or start-up costs and costs of operation,
                                                       Request for Comments: Comments                       Washington, DC 20224, or through the                  maintenance, and purchase of services
                                                    submitted in response to this notice will               internet at Ralph.M.Terry@irs.gov.                    to provide information.
                                                    be summarized and/or included in the                    SUPPLEMENTARY INFORMATION:                              Approved: May 02, 2017.
                                                    request for OMB approval. All                             Title: Renewable Electricity                        Laurie Brimmer,
                                                    comments will become a matter of                        Production Credit.                                    Senior Tax Analyst.
                                                    public record. Comments are invited on:                   OMB Number: 1545–1362.                              [FR Doc. 2017–09267 Filed 5–5–17; 8:45 am]
                                                    (a) Whether the collection of                             Form Number: Form 8835.
                                                    information is necessary for the proper                                                                       BILLING CODE 4830–01–P
                                                                                                              Abstract: Form 8835 is used to claim
                                                    performance of the functions of the
                                                                                                            the renewable electricity production
                                                    agency, including whether the
                                                                                                            credit. The credit is allowed for the sale            DEPARTMENT OF THE TREASURY
                                                    information shall have practical utility;
                                                                                                            of electricity produced in the United
                                                    (b) the accuracy of the agency’s estimate                                                                     Internal Revenue Service
                                                                                                            States or U.S. possessions from qualified
                                                    of the burden of the collection of
                                                                                                            energy resources. The IRS uses the
                                                    information; (c) ways to enhance the                                                                          Advisory Group to the Internal
                                                                                                            information reported on the form to
                                                    quality, utility, and clarity of the                                                                          Revenue Service Tax Exempt and
                                                                                                            ensure that the credit is correctly
                                                    information to be collected; (d) ways to                                                                      Government Entities Division (TE/GE);
                                                    minimize the burden of the collection of                computed.
                                                                                                              Current Actions: There are changes in               Meeting
                                                    information on respondents, including
                                                    through the use of automated collection                 the paperwork burden previously                       AGENCY:  Internal Revenue Service (IRS);
                                                    techniques or other forms of information                approved by OMB. The removal of items                 Tax Exempt and Government Entities
                                                    technology; and (e) estimates of capital                for responders to fill out has decreased              Division, Treasury.
                                                                                                            burden.
asabaliauskas on DSK3SPTVN1PROD with NOTICES




                                                    or start-up costs and costs of operation,                                                                     ACTION: Notice.
                                                    maintenance, and purchase of services                     Type of Review: Extension of a current
                                                                                                            OMB approval.                                         SUMMARY:  The Advisory Committee on
                                                    to provide information.
                                                                                                              Affected Public: Business or other for-             Tax Exempt and Government Entities
                                                      Approved: April 28, 2017.                             profit organizations and individuals.                 (ACT) will hold a public meeting on
                                                    Tuawana Pinkston,                                         Estimated Number of Respondents:                    Wednesday, June 7, 2017.
                                                    IRS Clearance Officer.                                  46.                                                   FOR FURTHER INFORMATION CONTACT:
                                                    [FR Doc. 2017–09268 Filed 5–5–17; 8:45 am]                Estimated Time per Respondent: 18                   Mark O’Donnell, TE/GE
                                                    BILLING CODE 4830–01–P                                  hrs. 17 minutes.                                      Communications and Liaison; 1111


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Document Created: 2017-05-06 02:22:03
Document Modified: 2017-05-06 02:22:03
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 July 7, 2017 to be assured of consideration.
FR Citation82 FR 21453 

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