83 FR 54177 - Proposed Collection; Comment Request for Notice 2009-31 and Rev. Proc. 2009-43

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 208 (October 26, 2018)

The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning Election and Notice Procedures for Multiemployer Plans under WRERA and Revenue Procedure 2009-43, Revocation of Elections by Multiemployer Plans to Freeze Funded Status under section 204 of WRERA.

[Federal Register Volume 83, Number 208 (Friday, October 26, 2018)]
[Notices]
[Page 54177]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-23485]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2009-31 and Rev. 
Proc. 2009-43

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act 
of 1995. The IRS is soliciting comments concerning Election and Notice 
Procedures for Multiemployer Plans under WRERA and Revenue Procedure 
2009-43, Revocation of Elections by Multiemployer Plans to Freeze 
Funded Status under section 204 of WRERA.

DATES: Written comments should be received on or before December 26, 
2018 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.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this notice should be directed to Martha R. Brinson, at (202) 
317-5753, or at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Election and Notice Procedures for Multiemployer Plans under 
Sections 204 and 205 of WRERA.
    OMB Number: 1545-2141.
    Notice Number: Notice 2009-31 and Rev. Proc. 2009-43.
    Abstract: Notice 2009-31 provides guidance for sponsors of 
multiemployer defined benefit plans relating to the elections described 
in sections 204 and 205 of the Worker, Retiree, and Employer Recovery 
Act of 2008, Public Law 110-458 (WRERA), and on the notice required to 
be provided if a plan sponsor makes an election under section 204. 
Revenue Procedure 2009-43 provides follow-up guidance to Notice 2009-
31. This guidance describes procedures for revoking elections under 
WRERA.
    Current Actions: There is no change to the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection.
    Affected Public: State, local, or tribal governments.
    Estimated Number of Responses: 1,600.
    Estimated Time per Response: 1 hour.
    Estimated Total Annual Burden Hours: 1,600.
    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. 
Comments will be 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 has 
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 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: October 23, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-23485 Filed 10-25-18; 8:45 am]
 BILLING CODE 4830-01-P