82 FR 57528 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 232 (December 5, 2017)

Page Range		57528-57528
FR Document		2017-26178

The Internal Revenue Service, 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. The IRS is soliciting comments concerning collection requirements related to disclosure of relative values of optional forms of benefit.

Federal Register, Volume 82 Issue 232 (Tuesday, December 5, 2017)

[Federal Register Volume 82, Number 232 (Tuesday, December 5, 2017)]
[Notices]
[Page 57528]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-26178]


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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 Internal Revenue Service, 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. The IRS is soliciting comments 
concerning collection requirements related to disclosure of relative 
values of optional forms of benefit.

DATES: Written comments should be received on or before February 5, 
2018 to be assured of consideration.

ADDRESSES: Direct all written comments to L. Brimmer, 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, (202) 
317 6038, at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW., Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Disclosure of Relative Values of Optional Forms of Benefit.
    OMB Number: 1545-0928.
    Regulation Project Number: T.D. 9099.
    Abstract: This document contains final regulations that consolidate 
the content requirements applicable to explanations of qualified joint 
and survivor annuities and qualified preretirement survivor annuities 
payable under certain retirement plans, and specify requirements for 
disclosing the relative value of optional forms of benefit that are 
payable from certain retirement plans in lieu of a qualified joint and 
survivor annuity. These regulations affect plan sponsors and 
administrators, and participants in and beneficiaries of, certain 
retirement plans.
    Current Actions: There are no changes to this existing regulation.
    Type of Review: Extension of currently approved collection.
    Affected Public: Business or other for-profit.
    Estimated Number of Responses: 3,000,000.
    Estimated Time per Response: .13 hours.
    Estimated Total Annual Burden: 385,000.
    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 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: November 28, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-26178 Filed 12-4-17; 8:45 am]
 BILLING CODE 4830-01-P

57528 Federal Register / Vol. 82, No. 232 / Tuesday, December 5, 2017 / Notices

Approved: November 28, 2017. Current Actions: There are no changes Notice and request for
ACTION:
L. Brimmer, to this existing regulation. comments.
Senior Tax Analyst. Type of Review: Extension of
currently approved collection. SUMMARY: The Internal Revenue Service,
[FR Doc. 2017–26174 Filed 12–4–17; 8:45 am]
Affected Public: Business or other for- as part of its continuing effort to reduce
BILLING CODE 4830–01–P
profit. paperwork and respondent burden,
Estimated Number of Responses: invites the general public and other
DEPARTMENT OF THE TREASURY 3,000,000. Federal agencies to take this
opportunity to comment on information
Estimated Time per Response: .13
Internal Revenue Service collections, as required by the
hours.
Paperwork Reduction Act of 1995. The
Estimated Total Annual Burden:
Proposed Collection; Comment IRS is soliciting comments concerning
385,000.
Request for Regulation Project information collection requirements
The following paragraph applies to all related to certain asset transfers to a tax
AGENCY: Internal Revenue Service (IRS), of the collections of information covered exempt entity.
Treasury. by this notice:
DATES: Written comments should be
ACTION: Notice and request for An agency may not conduct or
received on or before February 5, 2018
comments. sponsor, and a person is not required to
to be assured of consideration.
respond to, a collection of information
SUMMARY: The Internal Revenue Service, unless the collection of information ADDRESSES: Direct all written comments
as part of its continuing effort to reduce displays a valid OMB control number. to L. Brimmer, Internal Revenue
paperwork and respondent burden, Books or records relating to a collection Service, Room 6526, 1111 Constitution
invites the general public and other of information must be retained as long Avenue NW., Washington, DC 20224.
Federal agencies to take this as their contents may become material FOR FURTHER INFORMATION CONTACT:
opportunity to comment on proposed in the administration of any internal Requests for additional information or
and/or continuing information revenue law. Generally, tax returns and copies of the regulation should be
collections, as required by the tax return information are confidential, directed to Sara Covington, (202) 317
Paperwork Reduction Act of 1995. The as required by 26 U.S.C. 6103. 6038, Internal Revenue Service, Room
IRS is soliciting comments concerning Request for Comments: Comments 6526, 1111 Constitution Avenue NW.,
collection requirements related to submitted in response to this notice will Washington, DC 20224, or through the
disclosure of relative values of optional be summarized and/or included in the Internet at Sara.L.Covington@irs.gov.
forms of benefit. request for OMB approval. All SUPPLEMENTARY INFORMATION:
DATES: Written comments should be comments will become a matter of Title: Certain Asset Transfers to a Tax-
received on or before February 5, 2018 public record. Exempt Entity.
to be assured of consideration. Comments are invited on: (a) Whether OMB Number: 1545–1633.
ADDRESSES: Direct all written comments the collection of information is Regulation Project Number: T.D. 8802.
to L. Brimmer, Internal Revenue necessary for the proper performance of Abstract: The written representation
Service, Room 6526, 1111 Constitution the functions of the agency, including requested from a tax-exempt entity in
Avenue NW., Washington, DC 20224. whether the information shall have regulations section 1.337(d)–4(b)(1)(A)
practical utility; (b) the accuracy of the concerns its plans to use assets received
FOR FURTHER INFORMATION CONTACT:
agency’s estimate of the burden of the from a taxable corporation in a taxable
Requests for additional information or unrelated trade or business. The taxable
collection of information; (c) ways to
copies of the regulations should be corporation is not taxable on gain if the
enhance the quality, utility, and clarity
directed to Sara Covington, (202) 317 assets are used in a taxable unrelated
of the information to be collected; (d)
6038, at Internal Revenue Service, Room trade or business.
ways to minimize the burden of the
6526, 1111 Constitution Avenue NW., Current Actions: There is no change to
collection of information on
Washington, DC 20224, or through the this existing regulation.
respondents, including through the use
internet at Sara.L.Covington@irs.gov. Type of Review: Extension of a
of automated collection techniques or
SUPPLEMENTARY INFORMATION: other forms of information technology; currently approved collection.
Title: Disclosure of Relative Values of and (e) estimates of capital or start-up Affected Public: Not-for-profit
Optional Forms of Benefit. costs and costs of operation, institutions, business or other for-profit
OMB Number: 1545–0928. maintenance, and purchase of services organizations.
Regulation Project Number: T.D. 9099. to provide information. Estimated Number of Respondents:
Abstract: This document contains 25.
Approved: November 28, 2017.
final regulations that consolidate the Estimated Time per Respondent: 5
content requirements applicable to L. Brimmer,
hrs.
explanations of qualified joint and Senior Tax Analyst. Estimated Total Annual Burden
survivor annuities and qualified [FR Doc. 2017–26178 Filed 12–4–17; 8:45 am] Hours: 125.
preretirement survivor annuities BILLING CODE 4830–01–P The following paragraph applies to all
payable under certain retirement plans, of the collections of information covered
and specify requirements for disclosing by this notice:
the relative value of optional forms of DEPARTMENT OF THE TREASURY An agency may not conduct or
sradovich on DSK3GMQ082PROD with NOTICES

benefit that are payable from certain sponsor, and a person is not required to
retirement plans in lieu of a qualified Internal Revenue Service respond to, a collection of information
joint and survivor annuity. These Proposed Collection; Comment unless the collection of information
regulations affect plan sponsors and Request for Regulation Project displays a valid OMB control number.
administrators, and participants in and Books or records relating to a collection
beneficiaries of, certain retirement AGENCY: Internal Revenue Service (IRS), of information must be retained as long
plans. Treasury. as their contents may become material

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Document Created: 2017-12-04 23:45:21
Document Modified: 2017-12-04 23:45:21

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 February 5, 2018 to be assured of consideration.
Contact		Requests for additional information or copies of the regulations should be directed to Sara Covington, (202) 317 6038, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224, or through the internet at [email protected]
FR Citation		82 FR 57528

82 FR 57528 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 82, Issue 232 (December 5, 2017)

DEPARTMENT OF THE TREASURY
Internal Revenue Service