82 FR 60275 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 82, Issue 242 (December 19, 2017)

Page Range		60275-60276
FR Document		2017-27318

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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning information collection requirements related to continuation coverage requirements application to group health plans.

Federal Register, Volume 82 Issue 242 (Tuesday, December 19, 2017)

[Federal Register Volume 82, Number 242 (Tuesday, December 19, 2017)]
[Notices]
[Pages 60275-60276]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2017-27318]


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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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning 
information collection requirements related to continuation coverage 
requirements application to group health plans.

DATES: Written comments should be received on or before February 20, 
2018 to be assured of consideration.

ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue

[[Page 60276]]

Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form should be directed to Kerry Dennis, at (202) 317-
5751 or Internal Revenue Service, Room 6529, 1111 Constitution Avenue 
NW, Washington, DC 20224, or through the internet, at 
Kerry.Dennis@irs.gov.

SUPPLEMENTARY INFORMATION:
    Title: Continuation Coverage Requirements Application to Group 
Health Plans.
    OMB Number: 1545-1581.
    Regulation Project Number: REG-209485-86 (TD 8812).
    Abstract: The regulations require group health plans to provide 
notices to individuals who are entitled to elect COBRA (The 
Consolidated Omnibus Budget Reconciliation Act of 1985) continuation 
coverage of their election rights. Individuals who wish to obtain the 
benefits provided under the statute are required to provide plans 
notices in the cases of divorce from the covered employee, a dependent 
child's ceasing to be dependent under the terms of the plan, and 
disability. Most plans will require that elections of COBRA 
continuation coverage be made in writing. In cases where qualified 
beneficiaries are short by an insignificant amount in a payment made to 
the plan, the regulations require the plan to notify the qualified 
beneficiary if the plan does not wish to treat the tendered payment as 
full payment. If a health care provider contacts a plan to confirm 
coverage of a qualified beneficiary, the regulations require that the 
plan disclose the qualified beneficiary's complete rights to coverage.
    Current Actions: There are no changes to the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, 
individuals or households, and not-for-profit institutions.
    Estimated Number of Respondents: 1,800,000.
    The estimated time per respondent varies from 30 seconds to 330 
hours, depending on individual circumstances, with an estimated average 
of 14 minutes.
    Estimated Total Annual Burden Hours: 404,640.
    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: December 13, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-27318 Filed 12-18-17; 8:45 am]
BILLING CODE 4830-01-P

Federal Register / Vol. 82, No. 242 / Tuesday, December 19, 2017 / Notices 60275

DATES: Written comments should be Dated: December 14, 2017. POB Padibe Lamwu District, Uganda;
received on or before February 20, 2018 Bruce A. Sharp, nationality Uganda; (individual) [CAR].
to be assured of consideration. Bureau Clearance Officer. Designated pursuant to section
ADDRESSES: Direct all written comments [FR Doc. 2017–27312 Filed 12–18–17; 8:45 am] 1(a)(ii)(E) of Executive Order 13667 of
and requests for additional information BILLING CODE 4810–AS–P May 12, 2014, ‘‘Blocking Property of
to Bureau of the Fiscal Service, Bruce A. Certain Persons Contributing to the
Sharp, 200 Third Street A4–A, Conflict in the Central African
Parkersburg, WV 26106–1328, or DEPARTMENT OF THE TREASURY Republic’’ (E.O. 13667) for being owned
bruce.sharp@fiscal.treasury.gov. or controlled by, or having acted or
Office of Foreign Assets Control purported to act for or on behalf of,
SUPPLEMENTARY INFORMATION:
directly or indirectly, the Lord’s
Title: Claim Against the United States Notice of OFAC Sanctions Actions Resistance Army, an entity whose
for the Proceeds of a Government Check. property and interests in property are
OMB Number: 1530–0010. AGENCY: Office of Foreign Assets
Control, Treasury. blocked pursuant to E.O. 13667.
Form Number: FS Form 1133. 2. HATARI, Musa (a.k.a. ATARI,
Abstract: Form FMS 1133 is used to ACTION: Notice. Musah; a.k.a. ATAR, Mussa; a.k.a.
collect information needed to process an TAHIR, Musa; a.k.a. TARAH, Musah;
individual’s claim for non-receipt of SUMMARY: The Department of the
Treasury’s Office of Foreign Assets a.k.a. TARAK, Musah; a.k.a. TARK,
proceeds from a U.S. Treasury check. Musa; a.k.a. MUSA, Atari), Songo, Kafia
Once the information is analyzed, a Control (OFAC) is publishing the names
of one or more persons that have been Kingi; DOB 1965; alt. DOB 1964; alt.
determination is made and a DOB 1966; nationality Sudan;
recommendation is submitted to the placed on OFAC’s Specially Designated
Nationals and Blocked Persons List (individual) [CAR].
program agency to either settle or deny Designated pursuant to section
the claim. based on OFAC’s determination that one
or more applicable legal criteria were 1(a)(ii)(D) of E.O. 13667 for having
Current Actions: It has become materially assisted, sponsored, or
necessary to introduce a similar form to satisfied. All property and interests in
property subject to U.S. jurisdiction of provided financial, material, logistical,
address non-receipt of electronic benefit or technological support for, or goods or
payments. It is estimated that an these persons are blocked, and U.S.
persons are generally prohibited from services in support of, the Lord’s
additional 4,000 annual burden hours Resistance Army, an entity whose
will be experienced for collection and engaging in transactions with them.
property and interests in property are
analysis of the information provided in DATES: See SUPPLEMENTARY INFORMATION blocked pursuant to E.O. 13667.
the claim form, and subsequent actions section for effective date(s).
Dated: December 13, 2017.
necessary to reconcile the claim. FOR FURTHER INFORMATION CONTACT:
John E. Smith,
Current Actions: Extension of a OFAC: Associate Director for Global
currently approved collection. Director, Office of Foreign Assets Control.
Targeting, tel.: 202/622–2420, Assistant
Type of Review: Regular. [FR Doc. 2017–27245 Filed 12–18–17; 8:45 am]
Director for Sanctions Compliance &
Affected Public: Individuals or Evaluation, tel.: 202/622–2490, BILLING CODE 4810–AL–P

Households. Assistant Director for Licensing, tel.:
Estimated Number of Respondents: 202/622–2480; or the Department of the
Treasury’s Office of the General DEPARTMENT OF THE TREASURY
51,640.
Estimated Time per Respondent: 10 Counsel: Office of the Chief Counsel Internal Revenue Service
minutes. (Foreign Assets Control), tel.: 202/622–
Estimated Total Annual Burden 2410 (not toll free numbers). Proposed Collection; Comment
Hours: 8,607. SUPPLEMENTARY INFORMATION: Request for Regulation Project
Request for Comments: Comments
submitted in response to this notice will Electronic Availability AGENCY: Internal Revenue Service (IRS),
be summarized and/or included in the Treasury.
The Specially Designated Nationals
request for OMB approval. All and Blocked Persons List and additional ACTION: Notice and request for
comments will become a matter of information concerning OFAC sanctions comments.
public record. Comments are invited on: programs are available from OFAC’s
(1) Whether the collection of SUMMARY: The Internal Revenue Service,
website (www.treasury.gov/ofac).
information is necessary for the proper as part of its continuing effort to reduce
performance of the functions of the Notice of OFAC Actions paperwork and respondent burden,
agency, including whether the On December 13, 2017, OFAC’s invites the general public and other
information shall have practical utility; Director determined that the property Federal agencies to take this
(2) the accuracy of the agency’s estimate and interests in property subject to U.S. opportunity to comment on continuing
of the burden of the collection of jurisdiction of the following persons are information collections, as required by
information; (3) ways to enhance the blocked pursuant to the relevant the Paperwork Reduction Act of 1995.
quality, utility, and clarity of the sanctions authorities listed below: The IRS is soliciting comments
information to be collected; (4) ways to concerning information collection
Individuals requirements related to continuation
minimize the burden of the collection of
sradovich on DSK3GMQ082PROD with NOTICES

information on respondents, including 1. LUKWANG, Okot (a.k.a. coverage requirements application to
through the use of automated collection LUKWONG, Okot; a.k.a. LOKWANG, group health plans.
techniques or other forms of information Okot; a.k.a. LUKWENG, Okot), Songo, DATES: Written comments should be
technology; and (5) estimates of capital Kafia Kingi; Central African Republic; received on or before February 20, 2018
or start-up costs and costs of operation, DOB 1975; alt. DOB 1974; alt. DOB to be assured of consideration.
maintenance, and purchase of services 1976; alt. DOB 1981; alt. DOB 1982; alt. ADDRESSES: Direct all written comments
to provide information. DOB 1980; POB Palabek, Uganda; alt. to L. Brimmer, Internal Revenue

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60276 Federal Register / Vol. 82, No. 242 / Tuesday, December 19, 2017 / Notices

Service, Room 6529, 1111 Constitution respond to, a collection of information DATES: Written comments should be
Avenue NW, Washington, DC 20224. unless the collection of information received on or before February 20, 2018
FOR FURTHER INFORMATION CONTACT: displays a valid OMB control number. to be assured of consideration.
Requests for additional information or Books or records relating to a collection ADDRESSES: Direct all written comments
copies of the form should be directed to of information must be retained as long to L. Brimmer, Internal Revenue
Kerry Dennis, at (202) 317–5751 or as their contents may become material Service, Room 6529, 1111 Constitution
Internal Revenue Service, Room 6529, in the administration of any internal Avenue NW, Washington, DC 20224.
1111 Constitution Avenue NW, revenue law. Generally, tax returns and FOR FURTHER INFORMATION CONTACT:
Washington, DC 20224, or through the tax return information are confidential, Requests for additional information or
internet, at Kerry.Dennis@irs.gov. as required by 26 U.S.C. 6103. copies of the revenue procedure should
SUPPLEMENTARY INFORMATION: Request for Comments: Comments be directed to Kerry Dennis, at (202)
Title: Continuation Coverage submitted in response to this notice will 317–5751 or Internal Revenue Service,
Requirements Application to Group be summarized and/or included in the Room 6529, 1111 Constitution Avenue
Health Plans. request for OMB approval. All NW, Washington, DC 20224, or through
OMB Number: 1545–1581. comments will become a matter of the internet, at Kerry.Dennis@irs.gov.
Regulation Project Number: REG– public record. Comments are invited on: SUPPLEMENTARY INFORMATION:
209485–86 (TD 8812). (a) Whether the collection of Title: Information Return of U.S.
Abstract: The regulations require information is necessary for the proper Persons With Respect To Foreign
group health plans to provide notices to performance of the functions of the Disregarded Entities and Transaction
individuals who are entitled to elect agency, including whether the Between Foreign Disregarded Entity of a
COBRA (The Consolidated Omnibus information shall have practical utility; Foreign Tax Owner and the Filer on
Budget Reconciliation Act of 1985) (b) the accuracy of the agency’s estimate Other Related Entities.
continuation coverage of their election of the burden of the collection of OMB Number: 1545–1910.
rights. Individuals who wish to obtain information; (c) ways to enhance the Form Number: Form 8858 and Form
the benefits provided under the statute quality, utility, and clarity of the 8858 Sch M.
are required to provide plans notices in information to be collected; (d) ways to Abstract: Form 8858 and Schedule M
the cases of divorce from the covered minimize the burden of the collection of are used by certain U.S. persons that
employee, a dependent child’s ceasing information on respondents, including own a foreign disregarded entity (FDE)
to be dependent under the terms of the through the use of automated collection directly or, in certain circumstances,
plan, and disability. Most plans will techniques or other forms of information indirectly or constructively.
require that elections of COBRA technology; and (e) estimates of capital Current Actions: There are no changes
continuation coverage be made in or start-up costs and costs of operation, being made to these forms at this time.
writing. In cases where qualified maintenance, and purchase of services However, the agency has updated the
beneficiaries are short by an to provide information. number of respondents based on most
insignificant amount in a payment made Approved: December 13, 2017. recent data. This figure only represents
to the plan, the regulations require the L. Brimmer, all ‘‘other filers’’, as individual filing
plan to notify the qualified beneficiary Senior Tax Analyst. data is being reported under 1545–0074
if the plan does not wish to treat the and business data is being reported
[FR Doc. 2017–27318 Filed 12–18–17; 8:45 am]
tendered payment as full payment. If a under 1545–0123.
BILLING CODE 4830–01–P
health care provider contacts a plan to Type of Review: Revision of a
confirm coverage of a qualified currently approved collection.
beneficiary, the regulations require that DEPARTMENT OF THE TREASURY Affected Public: Business or other for-
the plan disclose the qualified profit organizations, and individuals or
beneficiary’s complete rights to Internal Revenue Service households.
coverage. Form 8858:
Current Actions: There are no changes Proposed Collection; Comment Estimated Number of Respondents:
to the paperwork burden previously Request for Regulation Project 20,000.
approved by OMB. Estimated Time per Respondent:
Type of Review: Extension of a AGENCY: Internal Revenue Service (IRS), 26.75 hours.
currently approved collection. Treasury. Estimated Total Annual Burden
Affected Public: Business or other for- ACTION: Notice and request for Hours: 535,000 hours.
profit organizations, individuals or comments. Form 8858 (Sch M):
households, and not-for-profit Estimated Number of Respondents:
institutions. SUMMARY: The Internal Revenue Service, 8,000.
Estimated Number of Respondents: as part of its continuing effort to reduce Estimated Time per Respondent:
1,800,000. paperwork and respondent burden, 24.75 hours.
The estimated time per respondent invites the general public and other Estimated Total Annual Burden
varies from 30 seconds to 330 hours, Federal agencies to take this Hours: 198,000 hours.
depending on individual circumstances, opportunity to comment on continuing The following paragraph applies to all
with an estimated average of 14 information collections, as required by of the collections of information covered
minutes. the Paperwork Reduction Act of 1995. by this notice.
sradovich on DSK3GMQ082PROD with NOTICES

Estimated Total Annual Burden The IRS is soliciting comments An agency may not conduct or
Hours: 404,640. concerning information returns of U.S. sponsor, and a person is not required to
The following paragraph applies to all persons with respect to foreign respond to, a collection of information
of the collections of information covered disregarded entities, and transactions unless the collection of information
by this notice. between foreign disregarded entity of a displays a valid OMB control number.
An agency may not conduct or foreign tax owner and the filer on other Books or records relating to a collection
sponsor, and a person is not required to related entities. of information must be retained as long

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Document Created: 2017-12-19 01:31:20
Document Modified: 2017-12-19 01:31:20

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 20, 2018 to be assured of consideration.
Contact		Requests for additional information or copies of the form should be directed to Kerry Dennis, at (202) 317- 5751 or Internal Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at [email protected]
FR Citation		82 FR 60275

82 FR 60275 - Proposed Collection; Comment Request for Regulation Project

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 82, Issue 242 (December 19, 2017)

DEPARTMENT OF THE TREASURY
Internal Revenue Service