83 FR 42559 - Proposed Collection; Comment Request for Forms 990, 990 EZ SCH B (BR), (BR), 990-EZ SCH L (LP), 990-EZ, 990-PF, 990-SCH B, 990-C, 990-EZ, 990-EZ (BR), 990-N, OR 990-EZ (SCH A), 990-EZ (SCH C), 990-EZ (SCH E), 990-EZ (SCH G), 990-EZ (SCH L), 990-EZ (SCH N), 990-EZ (SCH N-1), 990-EZ (SCH O), 990-EZ(SCH O)(BR), 990-PF. 990-PF (BR), 990-SCH A (BR), 990-SCH D, 990-SCH D (BR), 990-SCH F, 990-SCH F-1, 990-SCH H, 990-SCH I, 990-SCH I (BR), 990-SCH I-1, 990-SCH J, 990-SCH J (BR), 990-SCH J-1, 990-SCH J-2, 990-SCH K, 990-SCH M, 990-SCH R, 990-SCH R (BR), 990-SCH R-1, 990-T, 990-T SCH M, 990-T (BR), 990-W, 1023, 990-(BR), 990-I, 1024, 1028, 1028-BR, 5578, 5884 C, 8038, 8038 B, 8038 CP, 8030 G, 8038 GC, 8038 R, 8038 T 8038 TC, 8328, 8718, 8282, 8453-E.O., 8453-X, 8868, 8868-(BR), 8870, 8871, 8872, 8879-E.O., 8886-T, 8899
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 83, Issue 163 (August 22, 2018)
Internal Revenue Service
Federal Register Volume 83, Issue 163 (August 22, 2018)
| Page Range | 42559-42565 | |
| FR Document | 2018-18135 |
[Federal Register Volume 83, Number 163 (Wednesday, August 22, 2018)] [Notices] [Pages 42559-42565] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2018-18135] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Forms 990, 990 EZ SCH B (BR), (BR), 990-EZ SCH L (LP), 990-EZ, 990-PF, 990-SCH B, 990-C, 990- EZ, 990-EZ (BR), 990-N, OR 990-EZ (SCH A), 990-EZ (SCH C), 990-EZ (SCH E), 990-EZ (SCH G), 990-EZ (SCH L), 990-EZ (SCH N), 990-EZ (SCH N-1), 990-EZ (SCH O), 990-EZ(SCH O)(BR), 990-PF. 990-PF (BR), 990-SCH A (BR), 990-SCH D, 990-SCH D (BR), 990-SCH F, 990-SCH F-1, 990-SCH H, 990-SCH I, 990-SCH I (BR), 990-SCH I-1, 990-SCH J, 990-SCH J (BR), 990-SCH J-1, 990-SCH J-2, 990-SCH K, 990-SCH M, 990-SCH R, 990-SCH R (BR), 990-SCH R-1, 990-T, 990-T SCH M, 990-T (BR), 990-W, 1023, 990-(BR), 990-I, 1024, 1028, 1028-BR, 5578, 5884 C, 8038, 8038 B, 8038 CP, 8030 G, 8038 GC, 8038 R, 8038 T 8038 TC, 8328, 8718, 8282, 8453-E.O., 8453-X, 8868, 8868-(BR), 8870, 8871, 8872, 8879-E.O., 8886-T, 8899 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. ----------------------------------------------------------------------- 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 continuing information collections, as required by the Paperwork Reduction Act of 1995 (PRA). This notice requests comments on all forms used by tax-exempt organizations: Forms990, 990(BR), 990 EZ SCH B (BR), 990-EZ SCH L (LP), 990- EZ, 990-PF, 990-SCH B, 990-C, 990-EZ, 990-EZ (BR), 990-N, OR 990-EZ (SCH A), 990-EZ (SCH C), 990-EZ (SCH E), 990-EZ (SCH G), 990-EZ (SCH L), 990-EZ (SCH N), 990-EZ (SCH N-1), 990-EZ (SCH O), 990-EZ(SCH O)(BR), 990-PF. 990-PF (BR), 990-SCH A (BR), 990-SCH D, 990-SCH D (BR), 990-SCH F, 990-SCH F-1, 990-SCH H, 990-SCH I, 990-SCH I (BR), 990-SCH I-1, 990-SCH J, 990-SCH J (BR), 990-SCH J-1, 990-SCH J-2, 990-SCH K, 990-SCH M, 990-SCH R, 990-SCH R (BR), 990-SCH R-1, 990-T, 990-T SCH M, 990-T (BR), 990-W, 1023, 990-(BR), 990-I, 1024, 1028, 1028-BR, 5578, 5884 C, 8038, 8038 B, 8038 CP, 8030 G, 8038 GC, 8038 R, 8038 T, 8038 TC, 8282, 8328, 8453-E.O., 8453-X, 8718, 8868, 8868-(BR), 8870, 8871, 8872, 8879-E.O., 8886-T, 8899 and all attachments to these forms (see the Appendix A to this notice). With this notice, the IRS is also announcing significant changes to (1) the manner in which tax forms used by tax-exempt organizations will be approved under the PRA and (2) its method of estimating the paperwork burden imposed on all tax-exempt organizations. Related Internal Revenue Service and The Department of Treasury Guidance EE-111-80 (TD 8019--Final) Public Inspection of Exempt Organization Return TD 8033 (TEMP) Tax Exempt Entity Leasing (REG-209274-85) Revenue Procedure 98-19, Exceptions to the notice and reporting requirements of section 6033(e)(1) and the tax imposed by section 6033(e)(2) REG-246256-96 (Final TD 8978) Excise Taxes on Excess Benefit Transactions T.D. 8861, Private Foundation Disclosure Rules Notice 2006-109--Interim Guidance Regarding Supporting Organizations and Donor Advised Funds Disclosure by taxable party to the tax-exempt entity Reinstatement and Retroactive Reinstatement for Reasonable Cause (Rev. Proc. 2014-11) and Transitional Relief for Small Organizations (Notice 2011-43) under IRC Sec. 6033(j) TD 8086--Election for $10 Million Limitation on Exempt Small Issues of Industrial Development Bonds; Supplemental Capital Expenditure Statements (LR-185-84 Final) Arbitrage Restrictions and Guidance on Issue Price Definition for Tax Exempt Bonds [[Page 42560]] TD 8712 (Final), Definition of Private Activity Bonds; TD 9741, General Allocation and Accounting Regulations Under Section 141; Remedial Actions for Tax-Exempt Bonds FI-28-96 (Final) Arbitrage Restrictions on Tax-Exempt Bonds REG-121475-03 (TD 9495--Final) Qualified Zone Academy Bonds: Obligations of States and Political Subdivisions Notice 2009-26, Build America Bonds and Direct Payment Subsidy Implementation Notice 2012-48: Tribal Economic Development Bonds TD 7925 7952--Indian Tribal Governments Treated As States For Certain Purposes Revenue Procedure 97-15, Section 103--Remedial Payment Closing Agreement Program EE-12-78 Non-Bank Trustees TD 9099--Disclosure of Relative Values of Optional Forms of Benefit EE-147-87 (Final) Qualified Separate Lines of Business TD 8619 (Final) (EE-43-92l) Direct Rollovers and 20-Percent Withholding Upon Eligible Rollover Distributions from Qualified Plans PS-100-88(TD8540) (Final) Valuation Tables Revenue Procedure 2017-4 TD 8769 (Final)--(REG-107644-97) Permitted Elimination of Pre- retirement Optional Forms of Benefit Notice 97-45, Highly Compensated Employee Definition Compensation Deferred Under Eligible Deferred Compensation Plans (TD 9075) TD 8816 (Final) Roth IRAs REG-108639-99 (Final) Retirement Plans; Cash or Deferred Arrangements Under Section 401(k) and Matching Contributions or Employee Contributions Under Section 401(m); TD 9169 Revenue Ruling 2000-35 Automatic Enrollment in Section 403(b) Plans Notice 2002-27--IRA Required Minimum Distribution Reporting TD 9142 (Final), Deemed IRAs in Qualified Retirement Plans (REG-157302- 02) REG-146459-05--TD 9324 (Final) Designated Roth Contributions Under Section 402A TD 9467 (REG-139236-07) and Notice 2014-53 TD 9641--Suspension or Reduction of Safe Harbor Contributions (REG- 115699-09) Waiver of 60-Day Rollover Requirement TD 7898--Employers Qualified Educational Assistance Programs TD 8864 (Final); EE-63-88 (Final and temp regulations) Taxation of Fringe Benefits and Exclusions From Gross Income for Certain Fringe Benefits; IA-140-86 (Temporary) Fringe Benefits TD 8073 (Temporary Regulations)--Effective Dates and Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984. REG-209484-87 (TD 8814 final) Federal Insurance Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans. REG-164754-01 (FINAL) Split-Dollar Life Insurance Arrangements. T.D. 9088, Compensatory Stock Options Under Section 482. T.D. 9083--Golden Parachute Payments. Revenue Procedure 2014-55, Election Procedures and Information Reporting with Respect to Interests in Certain Canadian Retirement Plans Substitute Mortality Tables for Single Employer Defined Benefit Plans T.D. 8802--Certain Asset Transfers to a Tax-Exempt Entity REG-113572-99 (TD 8933) Qualified Transportation Fringe Benefits Revenue Procedure 2016-1, Rulings and determination letters--26 CFR 601-.201 26 CFR 31.6001-1 Records in general; 26 CFR 31.6001-2 Additional Records under FICA; 26 CFR 31.6001-3, Additional records under Railroad Retirement Tax Act; 26 CFR 31.6001-5 Additional records IA-44-94 (Final) Deductibility, Substantiation, and Disclosure of Certain Charitable Contributions Notice 2005-41, Guidance Regarding Qualified Intellectual Property Contributions De Minimis Error Safe Harbor to the I.R.C. Sec. Sec. 6721 and 6722 Penalties Substantiation of Charitable Contributions--TD 8002 Qualified Conservation Contributions TD 7852--Registration Requirements with Respect to Debt Obligations (NPRM, LR-255-82) Notice 2007-70--Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes. Reporting requirements under Sec. 170(f)(12)(D) TD 8124--Time and Manner of Making Certain Elections Under the Tax Reform Act of 1986 EE-14-81 (NPRM) Deductions and Reductions in Earnings and Profits (or Accumulated Profits) With Respect to Certain Foreign Deferred Compensation Plans Maintained by Certain Foreign Corporations or TD 9724--Summary of Benefits and Coverage Disclosures TD 7845--Inspection of Applications for Tax Exemption and Applications for Determination Letters for Pension and Other Plans (Final) REG-130477-00; REG-130481-00 (TD 8987--Final), Required Distributions From Retirement Plans EE-175-86 (Final) Certain Cash or Deferred Arrangements and Employee and Matching Contributions under Employee Plans: REG-108639-99 (NPRM) Retirement Plans; Cash or Deferred Arrangements Change in Minimum Funding Method (Rev. Proc. 2000-41) REG-109481-99 (TD 9076--Final) Special Rules Under Section 417(a)(7) for Written Explanations Provided by Qualified Retirement Plans After Annuity Starting Dates TD 9472 (Final)--Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual T.D. 9079--Ten or More Employer Plan Compliance Information Waivers of Minimum Funding Standards--Revenue Procedure 2004-15 Election of Alternative Deficit Reduction Contribution and Plan Amendments Revenue Procedure 2010-52, Extension of the Amortization Period for Plan Sponsor of a Multiemployer Pension Plan Designated Roth Contributions to Cash or Deferred Arrangements Under Section 401(k) Notice 2005-40, Election to Defer Net Experience Loss in a Multiemployer Plan Notice 2006-107--Diversification Requirements for Qualified Defined Contribution Plans Holding Publicly Traded Employer Securities Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts--TD 9340 (Final) TD 9447 (Final) Automatic Contribution Arrangements. NOT-2009-31--Election and Notice Procedures for Multiemployer Plans under Sections 204 and 205 of WRERA Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with Sec. 409A(a) Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014; Administration of Multiemployer Plan Participant Vote REG-209823-96 (TD 8791)--Guidance Regarding Charitable Remainder Trusts and Special Valuation Rules for Transfer of Interests in Trusts DATES: Written comments should be received on or before October 22, 2018 to be assured of consideration. [[Page 42561]] 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 form and instructions should be directed to Elaine Christophe, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet, at Elaine,H,Christophe@irs.gov. SUPPLEMENTARY INFORMATION: Change in PRA Approval of Forms Used by Tax-Exempt Organizations Under the PRA, OMB assigns a control number to each ``collection of information'' that it reviews and approves for use by an agency. A single information collection may consist of one or more forms, recordkeeping requirements, and/or third-party disclosure requirements. Under the PRA and OMB regulations, agencies have the discretion to seek separate OMB approvals for forms, recordkeeping requirements, and third-party reporting requirements or to combine any number of forms, recordkeeping requirements, and/or third-party disclosure requirements (usually related in subject matter) under one OMB Control Number. Agency decisions on whether to group individual requirements under a single OMB Control Number or to disaggregate them and request separate OMB Control Numbers are based largely on considerations of administrative practicality. The PRA also requires agencies to estimate the burden for each collection of information. Accordingly, each OMB Control Number has an associated burden estimate. The burden estimates for each control number are displayed in (1) the PRA notices that accompany collections of information, (2) Federal Register notices such as this one, and (3) in OMB's database of approved information collections. If more than one form, recordkeeping requirement, and/or third-party disclosure requirement is approved under a single control number, then the burden estimate for that control number reflects the burden associated with all of the approved forms, recordkeeping requirements, and/or third- party disclosure requirements. As described below under the heading ``Taxpayer Burden Model,'' the IRS's Taxpayer Burden Model (TBM) estimates of taxpayer burden are based on taxpayer characteristics and activities, taking into account, among other things, the forms and schedules used by these taxpayers and the recordkeeping and other activities needed to complete those forms. The expansion of the TBM to calculate the burden estimate for tax- exempt organizations represents the third phase of a long-term effort to improve the ability of IRS to measure the burden imposed on all groups of taxpayers by the federal tax system. While the TBM methodology provides a more accurate and comprehensive estimate of tax- exempt organization burden, it will not provide burden estimates on a form-by-form basis, as has been done under the previous methodology. When the prior model was developed in the mid-1980s, almost all tax returns were prepared manually, either by the taxpayer or a paid provider. In this context, it was determined that estimating burden on a form-by-form basis was an appropriate methodology. Today, over 90 percent of all tax-exempt organization tax returns are prepared using software or with preparer assistance. In this environment, a taxpayer- centric view of the tax compliance burden is more relevant. Currently, there are 58 forms used primarily by tax-exempt organizations. These include Forms 990, 990(BR), 990 EZ SCH B (BR), 990-EZ SCH L (LP), 990-EZ, 990-PF, 990-SCH B, 990-C, 990-EZ, 990-EZ (BR), 990-N, OR 990-EZ (SCH A), 990-EZ (SCH C), 990-EZ (SCH E), 990-EZ (SCH G), 990-EZ (SCH L), 990-EZ (SCH N), 990-EZ (SCH N-1), 990-EZ (SCH O), 990-EZ(SCH O)(BR), 990-PF. 990-PF (BR), 990-SCH A (BR), 990-SCH D, 990-SCH D (BR), 990-SCH F, 990-SCH F-1, 990-SCH H, 990-SCH I, 990-SCH I (BR), 990-SCH I-1, 990-SCH J, 990-SCH J (BR), 990-SCH J-1, 990-SCH J-2, 990-SCH K, 990-SCH M, 990-SCH R, 990-SCH R (BR), 990-SCH R-1, 990-T, 990-T SCH M 990-T (BR), 990-W, 1023, 990- (BR), 990-I, 1024, 1028, 1028-BR, 5578, 5884 C, 8038, 8038 B, 8038 CP, 8030 G, 8038 GC, 8038 R, 8038 T 8038 TC, 8328 8718 8282 8453-E.O., 8453-X, 8868, 8868-(BR), 8870 8871, 8872, 8879-E.O., 8886-T, 8899 and their schedules and all the forms tax-exempt organizations attach to their tax returns (see the Appendix A to this notice). For most of these forms, IRS has in the past obtained separate OMB approvals under unique OMB Control Numbers and separate burden estimates. The TBM estimates the aggregate burden imposed on tax-exempt organizations based upon their tax-related characteristics and activities. IRS therefore will seek OMB approval of all 58-tax-exempt organization-related tax forms as a single ``collection of information.'' The aggregate burden of these tax forms will be accounted for under OMB Control Number 1545-0047, which is currently assigned to Form 990 and its schedules. OMB Control Number 1545-0047 will be displayed on all tax-exempt organization tax forms and other information collections. As a result of this change, burden estimates for tax-exempt organizations will now be displayed differently in PRA Notices on tax forms and other information collections, and in Federal Register notices. This format for reporting burden has been used for individual taxpayers (OMB number 1545-0074) since 2005 and for business taxpayers (OMB number 1545-0123) since 2015. Taxpayer Burden Model (TBM) That Taxpayer Burden Model method of burden estimation replaces the Arthur D. Little (ADL) legacy burden model developed in the mid-1980s. Since the 1980s, improved technology and modeling sophistication have enabled the IRS to improve the burden estimates. The TBM provides taxpayers and the IRS with a more comprehensive understanding of the current levels of taxpayer burden. It reflects major changes over the past three decades in the way taxpayers prepare and file their returns. The TBM also represents a substantial step forward in the IRS's ability to assess likely impacts of administrative and legislative changes on tax compliance burden. The TBM's approach to estimating tax compliance burden focuses on the characteristics and activities of taxpayers. Key determinants of tax compliance burden in the model are the type of entity, total assets, total receipts, and activities reported on the tax return (income, deductions, credits, etc.). In contrast, the previous estimates primarily focused on the length and complexity of each tax form. The changes between the ADL model estimates and the TBM estimates are due to the improved ability of the TBM to estimate burden and the expanded scope of what is included in the TBM. The transition to the TBM burden estimation methodology will create a one-time change in the estimate of burden levels that reflects the improved estimation methodology of the TBM. The differences in estimates between the models do not reflect any change in the actual burden experienced by taxpayers. Comparisons should not be made between these and the earlier published estimates, because the models measure burden in different ways. Methodology Burden is defined as the time and out-of-pocket costs incurred by taxpayers to comply with the federal tax system. As has been done for individual taxpayer burden since 2005 and business entities since 2015, both the time expended and [[Page 42562]] the out-of-pocket costs for tax-exempt organization are estimated. The burden estimation methodology used data gathered from recent taxpayer burden surveys that ask for the time and out-of-pocket costs that taxpayers spend on pre-filing and filing activities. The methodology establishes econometric relationships between tax return characteristics and reported compliance costs. The methodology controls for the substitution of time and money by monetizing time and reporting total compliance costs in dollars. This methodology better reflects taxpayer compliance burden, because in a world of electronic tax preparation, time and out-of-pocket costs are governed by the information required rather than the form on which it is ultimately reported. Importantly, even where various tax-exempt organizations complete the same tax form lines, the TBM methodology differentiates the cost incurred to complete those forms based on characteristics of those taxpayers filing the forms. Key characteristics that serve as coefficients in the TBM are: Form type Total assets Total receipts Return complexity For more information about tax compliance burden and the TBM, go to the article ``Tax Compliance Burden'' posted on the IRS website at https://www.irs.gov/pub/irs-soi/d13315.pdf. Taxpayer Burden Estimates The estimates are subject to change as new forms and data become available. Proposed PRA Submission to OMB Title: Tax-Exempt Organization Tax Compliance Burden. OMB Number: 1545-0047. Form Numbers: Forms 990, 990-EZ, 990-PF, 990-N, 990-T and all attachments to these forms (see the Appendix A to this notice). Abstract: These forms are used by tax-exempt organizations to report their tax-compliance-related activity. The data is used to verify that the items reported on the forms are correct, and also for general statistics use. Current Actions: The burden estimation methodology for tax-exempt organizations is being transitioned from the legacy ADL model to the Taxpayer Burden Model. Type of Review: Revision of currently approved collections. Estimates Total Time (Hours): 50,450,000. Estimated Total Out-of-Pocket Costs: $1,297,300,000. Estimated Total Monetized Burden: $3,594,400,000. Affected Public: Tax Exempt Organizations. Estimated Number of Respondents: 1,413,200. Total Estimated Time: 50.5 million hours. Estimated Time per Respondent: 35.7 hours. Total Estimated Out-of-Pocket Costs: $1.30 billion. Estimated Out-of-Pocket Cost per Respondent: $918. Total Estimated Monetized Burden: $3.59 billion. Estimated Total Monetized Burden per Respondent: $2,543. Note: Amounts below are for FY2018. Reported time and cost burdens are national averages and do not necessarily reflect a ``typical'' case. Most taxpayers experience lower than average burden, with taxpayer burden varying considerably by taxpayer type. Detail may not add due to rounding. Table 1--Fiscal Year 2018 Form 990 Series Tax Compliance Cost Estimates -------------------------------------------------------------------------------------------------------------------------------------------------------- Type of return ---------------------------------------------------------------------------------------------- Form 990 Form 990-EZ Form 990-PF Form 990-T Form 990-N -------------------------------------------------------------------------------------------------------------------------------------------------------- Projections of the Number of Returns to be Filed with IRS 322,900 252,900 113,100 124,500 599,800 Estimates Average Total Time (Hours)..................... 85 45 47 40 2 Estimated Average Total Out-of-Pocket Costs.............. $2,400 $500 $1,800 $1,300 $10 Estimates Total Time (Hours)............................. 27,370,000 11,440,000 5,280,000 5,040,000 1,320,000 Estimated Total Out-of-Pocket Costs...................... $787,700,000 $128,000,000 $208,500,000 $167,600,000 $5,500,000 -------------------------------------------------------------------------------------------------------------------------------------------------------- Note: Totals may not add due to rounding. 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 will 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: August 16, 2018. Laurie Brimmer, Senior Tax Analyst. Appendix A ---------------------------------------------------------------------------------------------------------------- No. Title Description OMB No. ---------------------------------------------------------------------------------------------------------------- 990...................... ........................................ Return of Organization 1545-0047 Exempt From Income Tax. 990...................... & 990 EZ SCH B (BR)..................... Schedule of Contributors 1545-0047 (Braille Version). 990...................... (BR).................................... Return of Organization 1545-0047 Exempt From Income Tax (Braille Version). 990...................... 990-EZ SCH L (LP)....................... Transactions with 1545-0047 Interested Persons (Large Print Version). [[Page 42563]] 990...................... 990-EZ, 990-PF SCH B.................... Schedule of Contributors... 1545-0047 990...................... C....................................... Farmer's Cooperative 1545-0051 Association Income Tax Return. 990...................... EZ...................................... Short Form Return of 1545-1150 Organization Exempt From Income Tax. 990...................... EZ (BR)................................. Short Form Return of 1545-1150 Organization Exempt From Income Tax (Braille Version). 990...................... N....................................... Electronic Notice (e- 1545-2085 Postcard) for Tax-Exempt Organizations Not Required to File Form 990 or Form 990EZ. 990...................... OR 990-EZ (SCH A)....................... Public Charity Status and 1545-0047 Public Support. 990...................... OR 990-EZ (SCH C)....................... Political Campaign and 1545-0047 Lobbying Activities. 990...................... OR 990-EZ (SCH E)....................... Schools.................... 1545-0047 990...................... OR 990-EZ (SCH G)....................... Supplemental Information 1545-0047 Regarding Fundraising or Gaming Activities. 990...................... OR 990-EZ (SCH L)....................... Transactions with 1545-0047 Interested Persons. 990...................... OR 990-EZ (SCH N)....................... Liquidation, Termination, 1545-0047 Dissolution or Significant Disposition of Assets. 990...................... OR 990-EZ (SCH N-1)..................... Continuation Sheet for Form 1545-0047 990 (or 990-EZ) Schedule N. 990...................... OR 990-EZ (SCH O)....................... Supplemental Information to 1545-0047 Form 990 or 990-EZ. 990...................... OR 990-EZ(SCH O)(BR).................... Supplemental Information to 1545-0047 Form 990 or 990-EZ (Braille Version). 990...................... PF...................................... Return of Private 1545-0052 Foundation or Section 4947(a)(1) Trust Treated as Private Foundation. 990...................... PF (BR)................................. Return of Private 1545-0047 Foundation or Section 4947(a)(1) Nonexempt Charitable Trust Treated as a Private Foundation (Braille Version). 990...................... SCH A (BR).............................. Public Charity Status and 1545-0047 Public Support(Braille Version). 990...................... SCH D................................... Supplemental Financial 1545-0047 Statements. 990...................... SCH D (BR).............................. Supplemental Financial 1545-0047 Statements (Braille Version). 990...................... SCH F................................... Statement of Activities 1545-0047 Outside the United States. 990...................... SCH F-1................................. Continuation Sheet for 1545-0047 Schedule F (Form 990). 990...................... SCH H................................... Hospitals.................. 1545-0047 990...................... SCH I................................... Grants and Other Assistance 1545-0047 to Organizations, Governments, and Individuals in the United States. 990...................... SCH I (BR).............................. Grants and Other Assistance 1545-0047 to Organizations, Governments, and Individuals in the U.S. (Braille Version). 990...................... SCH I-1................................. Continuation Sheet for 1545-0047 Schedule I. 990...................... SCH J................................... Compensation Information... 1545-0047 990...................... SCH J (BR).............................. Compensation Information 1545-0047 (Braille Version). 990...................... SCH J-1................................. Continuation Sheet for 1545-0047 Schedule J (Form 990). 990...................... SCH J-2................................. Continuation Sheet for Form 1545-0047 990. 990...................... SCH K................................... Supplemental Information on 1545-0047 Tax-Exempt Bonds. 990...................... SCH M................................... Noncash Contributions...... 1545-0047 990...................... SCH R................................... Related Organizations and 1545-0047 Unrelated Partnerships. 990...................... SCH R (BR).............................. Related Organizations and 1545-0047 Unrelated Partnerships (Braille Version). 990...................... SCH R-1................................. Continuation Sheet for 1545-0047 Schedule R. 990...................... T....................................... Exempt Organization 1545-0687 Business Income Tax Return. 990...................... T (BR).................................. Exempt Organization 1545-0687 Business Income Tax Return (Braille Version). 990...................... W....................................... Estimated Tax on Unrelated 1545-0976 Business Taxable Income for Tax-Exempt Organizations. 1023..................... ........................................ Application for Recognition 1545-0056 of Exemption Under Section 501(c)(3) of the Internal Revenue Code. 1023..................... (BR).................................... Application for Recognition 1545-0056 of Exemption Under Section 501(c)(3) of the Internal Revenue Code (Braille Version). 1023..................... I....................................... Application for Recognition 1545-0056 of Exemption Under Section 501(c)(3) of the Internal Revenue Code (Interactive Version). 1024..................... ........................................ Application for Recognition 1545-0057 of Exemption Under Section 501(a) or for Determination Under Section 120. 1028..................... ........................................ Application for Recognition 1545-0058 of Exemption. 1028..................... (BR).................................... Application for Recognition 1545-0058 of Exemption (Braille Version). 5578..................... ........................................ Annual Certification of 1545-0213 Racial Nondiscrimination for a Private School Exempt From Federal Income Tax. 5884..................... C....................................... Credit Against Employment 1545-2226 Tax for Tax-Exempt Employers Hiring Qualified Tax-Exempt Organizations Hiring Qualified Veterans. 8038..................... ........................................ Information Return for Tax- 1545-0720 Exempt Private Activity Bond Issues. 8038..................... B....................................... Information Return for 1545-2161 Build America Bonds and Recovery Zone Economic Development Bonds. 8038..................... CP...................................... Credit for Qualified Bonds 1545-2161 Allowed to Issuer. 8038..................... G....................................... Information Return for 1545-0720 Government Purpose Tax- Exempt Bond Issues. 8038..................... GC...................................... Consolidated Information 1545-0720 Return for Small Tax- Exempt Government Bond Issues. 8038..................... R....................................... Request for Recovery of 1545-1750 Overpayment Under Arbitrage Rebate Provisions. 8038..................... T....................................... Arbitrage Rebate and 1545-1219 Penalty in Lieu of Arbitrage Rebate. 8038..................... TC...................................... Information Return for Tax 1545-2160 Credit and Specified Tax Credit Bonds as the result of the new Hire bill. 8282..................... ........................................ Donee Information return... 1545-0908 8453..................... EO...................................... Exempt Organization 1545-1879 Declaration & Signature for Electronic Filing. 8453..................... X....................................... Political Organization 1545-1693 Declaration for Electronic Filing of Notice 527 Status. 8868..................... ........................................ Application for Extension 1545-1709 of Time To File an Exempt Organization Return. 8868..................... (BR).................................... Application for Extension 1545-1709 of Time To File an Exempt Organization Return (Braille Version). [[Page 42564]] 8870..................... ........................................ Information Return for 1545-1702 Transfer Associations. 8871..................... ........................................ Political Organization 1545-1693 Notice of Section 527 Status. 8872..................... ........................................ Political Organization 1545-1696 Report of Contributions and Expenditures. 8879..................... EO...................................... IRS e-file Signature 1545-1878 Authorization for an Exempt Organization. 8886..................... T....................................... Disclosure by Tax-Exempt 1545-2078 Entity Regarding Prohibited Tax Shelter Transaction. 8899..................... ........................................ Notice of Income from 1545-1962 Donated Intellectual Property. ---------------------------------------------------------------------------------------------------------------- Appendix B ------------------------------------------------------------------------ Title/description OMB No. ------------------------------------------------------------------------ EE-111-80 (TD 8019--Final) Public Inspection of Exempt 1545-0742 Organization Return.................................... TD 8033 (TEMP) Tax Exempt Entity Leasing (REG-209274-85) 1545-0923 Revenue Procedure 98-19, Exceptions to the notice and 1545-1589 reporting requirements of section 6033(e)(1) and the tax imposed by section 6033(e)(2)...................... REG-246256-96 (Final TD 8978) Excise Taxes on Excess 1545-1623 Benefit Transactions................................... T.D. 8861, Private Foundation Disclosure Rules.......... 1545-1655 Notice 2006-109--Interim Guidance Regarding Supporting 1545-2050 Organizations and Donor Advised Funds.................. Disclosure by taxable party to the tax-exempt entity.... 1545-2079 Reinstatement and Retroactive Reinstatement for 1545-2206 Reasonable Cause (Rev. Proc. 2014-11) and Transitional Relief for Small Organizations (Notice 2011-43) under IRC Sec. 6033(j)..................................... TD 8086--Election for $10 Million Limitation on Exempt 1545-0940 Small Issues of Industrial Development Bonds; Supplemental Capital Expenditure Statements (LR-185-84 Final)................................................. Arbitrage Restrictions and Guidance on Issue Price 1545-1347 Definition for Tax Exempt Bonds........................ TD 8712 (Final), Definition of Private Activity Bonds; 1545-1451 TD 9741, General Allocation and Accounting Regulations Under Section 141; Remedial Actions for Tax-Exempt Bonds.................................................. FI-28-96 (Final) Arbitrage Restrictions on Tax-Exempt 1545-1490 Bonds.................................................. REG-121475-03 (TD 9495-Final) Qualified Zone Academy 1545-1908 Bonds: Obligations of States and Political Subdivisions Notice 2009-26, Build America Bonds and Direct Payment 1545-2143 Subsidy Implementation................................. Notice 2012-48: Tribal Economic Development Bonds....... 1545-2233 TD 7925 7952--Indian Tribal Governments Treated As 1545-0823 States For Certain Purposes............................ Revenue Procedure 97-15, Section 103--Remedial Payment 1545-1528 Closing Agreement Program.............................. EE-12-78 Non-Bank Trustees.............................. 1545-0806 TD 9099--Disclosure of Relative Values of Optional Forms 1545-0928 of Benefit............................................. EE-147-87 (Final) Qualified Separate Lines of Business.. 1545-1221 TD 8619 (Final) (EE-43-92l) Direct Rollovers and 20- 1545-1341 Percent Withholding Upon Eligible Rollover Distributions from Qualified Plans..................... PS-100-88 (TD8540) (Final) Valuation Tables............. 1545-1343 Revenue Procedure 2017-4................................ 1545-1520 TD 8769 (Final)--(REG-107644-97) Permitted Elimination 1545-1545 of Pre-retirement Optional Forms of Benefit............ Notice 97-45, Highly Compensated Employee Definition.... 1545-1550 Compensation Deferred Under Eligible Deferred 1545-1580 Compensation Plans (TD 9075)........................... TD 8816 (Final) Roth IRAs............................... 1545-1616 REG-108639-99 (Final) Retirement Plans; Cash or Deferred 1545-1669 Arrangements Under Section 401(k) and Matching Contributions or Employee Contributions Under Section 401(m); TD 9169........................................ Revenue Ruling 2000-35 Automatic Enrollment in Section 1545-1694 403(b) Plans........................................... Notice 2002-27--IRA Required Minimum Distribution 1545-1779 Reporting.............................................. TD 9142 (Final), Deemed IRAs in Qualified Retirement 1545-1841 Plans (REG-157302-02).................................. REG-146459-05--TD 9324 (Final) Designated Roth 1545-1992 Contributions Under Section 402A....................... TD 9467 (REG-139236-07) and Notice 2014-53.............. 1545-2095 TD 9641--Suspension or Reduction of Safe Harbor 1545-2191 Contributions (REG-115699-09).......................... Waiver of 60-Day Rollover Requirement................... 1545-2269 TD 7898--Employers Qualified Educational Assistance 1545-0768 Programs............................................... TD 8864 (Final); EE-63-88 (Final and temp regulations) 1545-0771 Taxation of Fringe Benefits and Exclusions From Gross Income for Certain Fringe Benefits; IA-140-86 (Temporary) Fringe Benefits............................ TD 8073 (Temporary Regulations)--Effective Dates and 1545-0916 Other Issues Arising Under the Employee Benefit Provisions of the Tax Reform Act of 1984............... REG-209484-87 (TD 8814 final) Federal Insurance 1545-1643 Contributions Act (FICA) Taxation of Amounts Under Employee Benefit Plans................................. REG-164754-01 (FINAL) Split-Dollar Life Insurance 1545-1792 Arrangements........................................... T.D. 9088, Compensatory Stock Options Under Section 482. 1545-1794 T.D. 9083--Golden Parachute Payments.................... 1545-1851 Revenue Procedure 2014-55, Election Procedures and 1545-1773 Information Reporting with Respect to Interests in Certain Canadian Retirement Plans...................... Substitute Mortality Tables for Single Employer Defined 1545-2073 Benefit Plans.......................................... T.D. 8802--Certain Asset Transfers to a Tax-Exempt 1545-1633 Entity................................................. REG-113572-99 (TD 8933) Qualified Transportation Fringe 1545-1676 Benefits............................................... Revenue Procedure 2016--1, Rulings and determination 1545-1522 letters--26 CFR 601-.201............................... 26 CFR 31.6001-1 Records in general; 26 CFR 31.6001-2 1545-0798 Additional Records under FICA; 26 CFR 31.6001-3, Additional records under Railroad Retirement Tax Act; 26 CFR 31.6001-5 Additional records.................... IA-44-94 (Final) Deductibility, Substantiation, and 1545-1464 Disclosure of Certain Charitable Contributions......... Notice 2005-41, Guidance Regarding Qualified 1545-1937 Intellectual Property Contributions.................... [[Page 42565]] De Minimis Error Safe Harbor to the I.R.C. Sec. Sec. 1545-2270 6721 and 6722 Penalties................................ Substantiation of Charitable Contributions--TD 8002..... 1545-0754 Qualified Conservation Contributions.................... 1545-0763 TD 7852--Registration Requirements with Respect to Debt 1545-0945 Obligations (NPRM, LR-255-82).......................... Notice 2007-70--Charitable Contributions of Certain 1545-1980 Motor Vehicles, Boats, and Airplanes. Reporting requirements under Sec. 170(f)(12)(D).................. TD 8124--Time and Manner of Making Certain Elections 1545-0982 Under the Tax Reform Act of 1986....................... EE-14-81 (NPRM) Deductions and Reductions in Earnings 1545-1393 and Profits (or Accumulated Profits) With Respect to Certain Foreign Deferred Compensation Plans Maintained by Certain Foreign Corporations or..................... TD 9724--Summary of Benefits and Coverage Disclosures... 1545-2229 TD 7845--Inspection of Applications for Tax Exemption 1545-0817 and Applications for Determination Letters for Pension and Other Plans (Final)................................ REG-130477-00; REG-130481-00 (TD 8987 -Final), Required 1545-0996 Distributions From Retirement Plans.................... EE-175-86 (Final) Certain Cash or Deferred Arrangements 1545-1069 and Employee and Matching Contributions under Employee Plans: REG--108639-99 (NPRM) Retirement Plans; Cash or Deferred Arrangements.................................. Change in Minimum Funding Method (Rev. Proc. 2000-41)... 1545-1704 REG-109481-99 (TD 9076--Final) Special Rules Under 1545-1724 Section 417(a)(7) for Written Explanations Provided by Qualified Retirement Plans After Annuity Starting Dates TD 9472 (Final)--Notice Requirements for Certain Pension 1545-1780 Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual................................. T.D. 9079--Ten or More Employer Plan Compliance 1545-1795 Information............................................ Waivers of Minimum Funding Standards--Revenue Procedure 1545-1873 2004-15................................................ Election of Alternative Deficit Reduction Contribution 1545-1883 and Plan Amendments.................................... Revenue Procedure 2010-52, Extension of the Amortization 1545-1890 Period for Plan Sponsor of a Multiemployer Pension Plan Designated Roth Contributions to Cash or Deferred 1545-1931 Arrangements Under Section 401(k)...................... Notice 2005-40, Election to Defer Net Experience Loss in 1545-1935 a Multiemployer Plan................................... Notice 2006-107--Diversification Requirements for 1545-2049 Qualified Defined Contribution Plans Holding Publicly Traded Employer Securities............................. Revised Regulations Concerning Section 403(b) Tax- 1545-2068 Sheltered Annuity Contracts--TD 9340 (Final)........... TD 9447 (Final) Automatic Contribution Arrangements..... 1545-2135 NOT-2009-31--Election and Notice Procedures for 1545-2141 Multiemployer Plans under Sections 204 and 205 of WRERA Relief and Guidance on Corrections of Certain Failures 1545-2164 of a Nonqualified Deferred Compensation Plan to Comply with Sec. 409A(a).................................... Suspension of Benefits Under the Multiemployer Pension 1545-2260 Reform Act of 2014; Administration of Multiemployer Plan Participant Vote.................................. REG-209823-96 (TD 8791)--Guidance Regarding Charitable 1545-1536 Remainder Trusts and Special Valuation Rules for Transfer of Interests in Trusts........................ ------------------------------------------------------------------------ [FR Doc. 2018-18135 Filed 8-21-18; 8:45 am] BILLING CODE 4830-01-P
![Federal Register / Vol. 83, No. 163 / Wednesday, August 22, 2018 / Notices 42559
the BSA must be retained for five years. September 19, 2018, at 2:00 p.m. Eastern comments on all forms used by tax-
Generally, information collected Time via teleconference. The public is exempt organizations:
pursuant to the BSA is confidential but invited to make oral comments or
Forms
may be shared as provided by law with submit written statements for
regulatory and law enforcement consideration. Due to limited • 990, 990(BR), 990 EZ SCH B (BR),
authorities. conference lines, notification of intent 990–EZ SCH L (LP), 990–EZ, 990–PF,
Request for Comments: Comments to participate must be made with 990–SCH B, 990–C, 990–EZ, 990–EZ
submitted in response to this notice will Matthew O’Sullivan. For more (BR), 990–N, OR 990–EZ (SCH A), 990–
be summarized and/or included in the information please contact Matthew EZ (SCH C), 990–EZ (SCH E), 990–EZ
request for OMB approval. All O’Sullivan at 1–888–912–1227 or (510) (SCH G), 990–EZ (SCH L), 990–EZ (SCH
comments will become a matter of 907–5274, or write TAP Office, 1301 N), 990–EZ (SCH N–1), 990–EZ (SCH
public record. Comments are invited on: Clay Street, Oakland, CA 94612–5217 or O), 990–EZ(SCH O)(BR), 990–PF. 990–
(a) Whether the collection of contact us at the website: http:// PF (BR), 990–SCH A (BR), 990–SCH D,
information is necessary for the proper www.improveirs.org. The agenda will 990–SCH D (BR), 990–SCH F, 990–SCH
performance of the functions of the include various IRS issues. F–1, 990–SCH H, 990–SCH I, 990–SCH
agency, including whether the The agenda will include a discussion I (BR), 990–SCH I–1, 990–SCH J, 990–
information shall have practical utility; on various special topics with IRS SCH J (BR), 990–SCH J–1, 990–SCH J–
(b) the accuracy of the agency’s estimate processes. 2, 990–SCH K, 990–SCH M, 990–SCH R,
of the burden of the collection of 990–SCH R (BR), 990–SCH R–1, 990–T,
Dated: August 15, 2018. 990–T SCH M, 990–T (BR), 990–W,
information; (c) ways to enhance the
Antoinette Ross, 1023, 990–(BR), 990–I, 1024, 1028,
quality, utility, and clarity of the
information to be collected; (d) ways to Acting Director, Taxpayer Advocacy Panel. 1028–BR, 5578, 5884 C, 8038, 8038 B,
minimize the burden of the collection of [FR Doc. 2018–18134 Filed 8–21–18; 8:45 am] 8038 CP, 8030 G, 8038 GC, 8038 R, 8038
information on respondents, including BILLING CODE 4830–01–P T, 8038 TC, 8282, 8328, 8453–E.O.,
through the use of automated collection 8453–X, 8718, 8868, 8868–(BR), 8870,
techniques or other forms of information 8871, 8872, 8879–E.O., 8886–T, 8899
technology; and (e) estimates of capital DEPARTMENT OF THE TREASURY and all attachments to these forms (see
or start-up costs and costs of operation, the Appendix A to this notice). With
Internal Revenue Service this notice, the IRS is also announcing
maintenance and purchase of services to
provide information. Proposed Collection; Comment significant changes to (1) the manner in
Request for Forms 990, 990 EZ SCH B which tax forms used by tax-exempt
Jamal El-Hindi, organizations will be approved under
Deputy Director, Financial Crimes (BR), (BR), 990–EZ SCH L (LP), 990–EZ,
990–PF, 990–SCH B, 990–C, 990–EZ, the PRA and (2) its method of estimating
Enforcement Network. the paperwork burden imposed on all
[FR Doc. 2018–18078 Filed 8–21–18; 8:45 am] 990–EZ (BR), 990–N, OR 990–EZ (SCH
A), 990–EZ (SCH C), 990–EZ (SCH E), tax-exempt organizations.
BILLING CODE 4810–02–P
990–EZ (SCH G), 990–EZ (SCH L), 990– Related Internal Revenue Service and
EZ (SCH N), 990–EZ (SCH N–1), 990–EZ The Department of Treasury Guidance
DEPARTMENT OF THE TREASURY (SCH O), 990–EZ(SCH O)(BR), 990–PF. EE–111–80 (TD 8019—Final) Public
990–PF (BR), 990–SCH A (BR), 990– Inspection of Exempt Organization
Internal Revenue Service SCH D, 990–SCH D (BR), 990–SCH F, Return
990–SCH F–1, 990–SCH H, 990–SCH I, TD 8033 (TEMP) Tax Exempt Entity
Open Meeting of the Taxpayer 990–SCH I (BR), 990–SCH I–1, 990– Leasing (REG–209274–85)
Advocacy Panel Special Projects SCH J, 990–SCH J (BR), 990–SCH J–1, Revenue Procedure 98–19, Exceptions
Committee; Correction 990–SCH J–2, 990–SCH K, 990–SCH M, to the notice and reporting
AGENCY: Internal Revenue Service (IRS), 990–SCH R, 990–SCH R (BR), 990–SCH requirements of section 6033(e)(1) and
Treasury. R–1, 990–T, 990–T SCH M, 990–T (BR), the tax imposed by section 6033(e)(2)
990–W, 1023, 990–(BR), 990–I, 1024, REG–246256–96 (Final TD 8978) Excise
ACTION: Notice of meeting; correction. 1028, 1028–BR, 5578, 5884 C, 8038, Taxes on Excess Benefit Transactions
SUMMARY: In the Federal Register notice 8038 B, 8038 CP, 8030 G, 8038 GC, T.D. 8861, Private Foundation
that was originally published on August 8038 R, 8038 T 8038 TC, 8328, 8718, Disclosure Rules
9, 2018, (Volume 83, Number 154, Page 8282, 8453–E.O., 8453–X, 8868, 8868– Notice 2006–109—Interim Guidance
39511) the meeting date has been (BR), 8870, 8871, 8872, 8879–E.O., Regarding Supporting Organizations
corrected. The date of the meeting is: 8886–T, 8899 and Donor Advised Funds
Wednesday, September 12, 2018 and Disclosure by taxable party to the tax-
AGENCY: Internal Revenue Service (IRS), exempt entity
Wednesday, September 19, 2018. Treasury. Reinstatement and Retroactive
DATES: The meeting will be held
ACTION: Notice and request for Reinstatement for Reasonable Cause
Wednesday, September 19, 2018.
comments. (Rev. Proc. 2014–11) and Transitional
FOR FURTHER INFORMATION CONTACT: Relief for Small Organizations (Notice
Matthew O’Sullivan at 1–888–912–1227 The Internal Revenue Service, as part 2011–43) under IRC § 6033(j)
or (510) 907–5274. of its continuing effort to reduce TD 8086—Election for $10 Million
amozie on DSK3GDR082PROD with NOTICES1
SUPPLEMENTARY INFORMATION: Notice is paperwork and respondent burden, Limitation on Exempt Small Issues of
hereby given pursuant to Section invites the general public and other Industrial Development Bonds;
10(a)(2) of the Federal Advisory Federal agencies to take this Supplemental Capital Expenditure
Committee Act, 5 U.S.C. App. (1988) opportunity to comment on proposed Statements (LR–185–84 Final)
that a meeting of the Taxpayer and continuing information collections, Arbitrage Restrictions and Guidance on
Advocacy Panel Special Projects as required by the Paperwork Reduction Issue Price Definition for Tax Exempt
Committee will be held Wednesday, Act of 1995 (PRA). This notice requests Bonds
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![Federal Register / Vol. 83, No. 163 / Wednesday, August 22, 2018 / Notices 42565
Title/description OMB No.
De Minimis Error Safe Harbor to the I.R.C. §§ 6721 and 6722 Penalties .......................................................................................... 1545–2270
Substantiation of Charitable Contributions—TD 8002 ........................................................................................................................ 1545–0754
Qualified Conservation Contributions .................................................................................................................................................. 1545–0763
TD 7852—Registration Requirements with Respect to Debt Obligations (NPRM, LR–255–82) ....................................................... 1545–0945
Notice 2007–70—Charitable Contributions of Certain Motor Vehicles, Boats, and Airplanes. Reporting requirements under Sec.
170(f)(12)(D) ..................................................................................................................................................................................... 1545–1980
TD 8124—Time and Manner of Making Certain Elections Under the Tax Reform Act of 1986 ........................................................ 1545–0982
EE–14–81 (NPRM) Deductions and Reductions in Earnings and Profits (or Accumulated Profits) With Respect to Certain For-
eign Deferred Compensation Plans Maintained by Certain Foreign Corporations or ..................................................................... 1545–1393
TD 9724—Summary of Benefits and Coverage Disclosures .............................................................................................................. 1545–2229
TD 7845—Inspection of Applications for Tax Exemption and Applications for Determination Letters for Pension and Other Plans
(Final) ............................................................................................................................................................................................... 1545–0817
REG–130477–00; REG–130481–00 (TD 8987 -Final), Required Distributions From Retirement Plans ........................................... 1545–0996
EE–175–86 (Final) Certain Cash or Deferred Arrangements and Employee and Matching Contributions under Employee Plans:
REG—108639–99 (NPRM) Retirement Plans; Cash or Deferred Arrangements ........................................................................... 1545–1069
Change in Minimum Funding Method (Rev. Proc. 2000–41) ............................................................................................................. 1545–1704
REG–109481–99 (TD 9076—Final) Special Rules Under Section 417(a)(7) for Written Explanations Provided by Qualified Re-
tirement Plans After Annuity Starting Dates .................................................................................................................................... 1545–1724
TD 9472 (Final)—Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit
Accrual ............................................................................................................................................................................................. 1545–1780
T.D. 9079—Ten or More Employer Plan Compliance Information ..................................................................................................... 1545–1795
Waivers of Minimum Funding Standards—Revenue Procedure 2004–15 ......................................................................................... 1545–1873
Election of Alternative Deficit Reduction Contribution and Plan Amendments ................................................................................... 1545–1883
Revenue Procedure 2010–52, Extension of the Amortization Period for Plan Sponsor of a Multiemployer Pension Plan .............. 1545–1890
Designated Roth Contributions to Cash or Deferred Arrangements Under Section 401(k) ............................................................... 1545–1931
Notice 2005–40, Election to Defer Net Experience Loss in a Multiemployer Plan ............................................................................ 1545–1935
Notice 2006–107—Diversification Requirements for Qualified Defined Contribution Plans Holding Publicly Traded Employer Se-
curities .............................................................................................................................................................................................. 1545–2049
Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts—TD 9340 (Final) ............................................. 1545–2068
TD 9447 (Final) Automatic Contribution Arrangements. ..................................................................................................................... 1545–2135
NOT–2009–31—Election and Notice Procedures for Multiemployer Plans under Sections 204 and 205 of WRERA ...................... 1545–2141
Relief and Guidance on Corrections of Certain Failures of a Nonqualified Deferred Compensation Plan to Comply with
§ 409A(a) .......................................................................................................................................................................................... 1545–2164
Suspension of Benefits Under the Multiemployer Pension Reform Act of 2014; Administration of Multiemployer Plan Participant
Vote .................................................................................................................................................................................................. 1545–2260
REG–209823–96 (TD 8791)—Guidance Regarding Charitable Remainder Trusts and Special Valuation Rules for Transfer of In-
terests in Trusts ............................................................................................................................................................................... 1545–1536
[FR Doc. 2018–18135 Filed 8–21–18; 8:45 am]
BILLING CODE 4830–01–P
amozie on DSK3GDR082PROD with NOTICES1
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Document Created: 2018-08-22 00:38:42
Document Modified: 2018-08-22 00:38:42
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| Collection | Federal Register | |
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| FR Citation | 83 FR 42559 |
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