83 FR 56916 - Proposed Collection; Comment Request for Notice 2018-81

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 83, Issue 220 (November 14, 2018)

Page Range		56916-56916
FR Document		2018-24831

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 Notice 2018-81, Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act.

Federal Register, Volume 83 Issue 220 (Wednesday, November 14, 2018)

[Federal Register Volume 83, Number 220 (Wednesday, November 14, 2018)]
[Notices]
[Page 56916]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2018-24831]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 2018-81

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 Notice 2018-81, Notice Regarding Certain Church Plan 
Clarifications under Section 336 of the PATH Act.

DATES: Written comments should be received on or before January 14, 
2019 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 collection tools should be directed to Sara Covington at 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, 
Washington, DC 20224, or at (202) 317-6038 or through the internet at 
Sara.L.Covington@irs.gov.

SUPPLEMENTARY INFORMATION: 
    Title: Notice Regarding Certain Church Plan Clarifications under 
Section 336 of the PATH Act.
    OMB Number: 1545-2279.
    Regulation Project Number: Notice-2018-81.
    Abstract: Notice 2018-81 describes the manner in which taxpayers 
notify the Internal Revenue Service (IRS) of revocation of an election 
to aggregate or disaggregate certain church-related organizations from 
treatment as a single employer under section 414(c)(2)(C) and (D). 
Churches and church-related organizations are allowed to make elections 
to aggregate or disaggregate for this purpose under section 
414(c)(2)(C) and (D), which were added to the Code by section 336(a) of 
the Protecting Americans from Tax Hikes Act of 2015 (Pub. L. 114-113 
(129 Stat. 2242 (2015)) (PATH Act).
    Current Actions: There are changes in the paperwork burden 
previously approved by OMB.
    Type of Review: Extension of a currently approved collection. The 
number of respondents have been corrected to represent the annual 
number of respondents.
    Affected Public: Business or other Not-for-profit; Individuals or 
households.
    Estimated Number of Respondents: 3.
    Estimated Time per Respondent: 2 hours.
    Estimated Total Annual Burden Hours: 6.1 hours.
    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 6, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-24831 Filed 11-13-18; 8:45 am]
 BILLING CODE 4830-01-P

56916 Federal Register / Vol. 83, No. 220 / Wednesday, November 14, 2018 / Notices

(a) Whether the collection of Title: Notice Regarding Certain minimize the burden of the collection of
information is necessary for the proper Church Plan Clarifications under information on respondents, including
performance of the functions of the Section 336 of the PATH Act. through the use of automated collection
agency, including whether the OMB Number: 1545–2279. techniques or other forms of information
information shall have practical utility; Regulation Project Number: Notice– technology; and (e) estimates of capital
(b) the accuracy of the agency’s estimate 2018–81. or start-up costs and costs of operation,
of the burden of the collection of Abstract: Notice 2018–81 describes maintenance, and purchase of services
information; (c) ways to enhance the the manner in which taxpayers notify to provide information.
quality, utility, and clarity of the the Internal Revenue Service (IRS) of
Approved: November 6, 2018.
information to be collected; (d) ways to revocation of an election to aggregate or
disaggregate certain church-related Laurie Brimmer,
minimize the burden of the collection of
organizations from treatment as a single Senior Tax Analyst.
information on respondents, including
employer under section 414(c)(2)(C) and [FR Doc. 2018–24831 Filed 11–13–18; 8:45 am]
through the use of automated collection
techniques or other forms of information (D). Churches and church-related BILLING CODE 4830–01–P

technology; and (e) estimates of capital organizations are allowed to make
or start-up costs and costs of operation, elections to aggregate or disaggregate for
this purpose under section 414(c)(2)(C) DEPARTMENT OF THE TREASURY
maintenance, and purchase of services
to provide information. and (D), which were added to the Code
Internal Revenue Service
by section 336(a) of the Protecting
Approved: November 6, 2018.
Americans from Tax Hikes Act of 2015 Proposed Collection; Comment
Laurie Brimmer, (Pub. L. 114–113 (129 Stat. 2242 (2015))
Senior Tax Analyst. Request for Regulation Project
(PATH Act).
[FR Doc. 2018–24729 Filed 11–13–18; 8:45 am] Current Actions: There are changes in AGENCY: Internal Revenue Service (IRS),
BILLING CODE 4830–01–P the paperwork burden previously Treasury.
approved by OMB. ACTION: Notice and request for
Type of Review: Extension of a comments.
DEPARTMENT OF THE TREASURY currently approved collection. The
number of respondents have been SUMMARY: The Internal Revenue Service,
Internal Revenue Service corrected to represent the annual as part of its continuing effort to reduce
number of respondents. paperwork and respondent burden,
Proposed Collection; Comment Affected Public: Business or other invites the general public and other
Request for Notice 2018–81 Not-for-profit; Individuals or Federal agencies to take this
AGENCY: Internal Revenue Service (IRS), households. opportunity to comment on proposed
Treasury. Estimated Number of Respondents: 3. and/or continuing information
Estimated Time per Respondent: 2 collections, as required by the
ACTION: Notice and request for hours. Paperwork Reduction Act of 1995.
comments. Estimated Total Annual Burden Currently, the IRS is soliciting
Hours: 6.1 hours. comments concerning required
SUMMARY: The Internal Revenue Service, The following paragraph applies to all
as part of its continuing effort to reduce distributions from retirement plans.
of the collections of information covered DATES: Written comments should be
paperwork and respondent burden, by this notice:
invites the general public and other received on or before January 14, 2019
An agency may not conduct or
Federal agencies to take this to be assured of consideration.
sponsor, and a person is not required to
opportunity to comment on proposed respond to, a collection of information ADDRESSES: Direct all written comments
and/or continuing information unless the collection of information to Laurie Brimmer, Internal Revenue
collections, as required by the displays a valid OMB control number. Service, Room 6526, 1111 Constitution
Paperwork Reduction Act of 1995. The Books or records relating to a collection Avenue NW, Washington, DC 20224.
IRS is soliciting comments concerning of information must be retained as long FOR FURTHER INFORMATION CONTACT:
Notice 2018–81, Notice Regarding as their contents may become material Requests for additional information or
Certain Church Plan Clarifications in the administration of any internal copies of the regulations should be
under Section 336 of the PATH Act. revenue law. Generally, tax returns and directed to LaNita Van Dyke, at (202)
DATES: Written comments should be tax return information are confidential, 317–6009, at Internal Revenue Service,
received on or before January 14, 2019 as required by 26 U.S.C. 6103. Room 6526, 1111 Constitution Avenue
to be assured of consideration. Request for Comments: Comments NW, Washington, DC 20224, or through
submitted in response to this notice will the internet at Lanita.VanDyke@irs.gov.
ADDRESSES: Direct all written comments
to L. Brimmer, Internal Revenue be summarized and/or included in the SUPPLEMENTARY INFORMATION:
Service, Room 6526, 1111 Constitution request for OMB approval. All Title: Required Distributions from
Avenue NW, Washington, DC 20224. comments will become a matter of Retirement Plans.
public record. Comments are invited on: OMB Number: 1545–0996.
FOR FURTHER INFORMATION CONTACT: (a) Whether the collection of Regulation Project Number: REG–
Requests for additional information or information is necessary for the proper 130477–00; REG–130481–00.
copies of the collection tools should be performance of the functions of the Abstract: These regulations relate to
directed to Sara Covington at Internal agency, including whether the the required minimum distributions
Revenue Service, Room 6526, 1111 information shall have practical utility; from qualified plans, individual
Constitution Avenue NW, Washington, (b) the accuracy of the agency’s estimate retirement plans, deferred compensation
DC 20224, or at (202) 317–6038 or of the burden of the collection of plans under section 457, and section
through the internet at information; (c) ways to enhance the 403(b) annuity contracts, custodial
Sara.L.Covington@irs.gov. quality, utility, and clarity of the accounts, and retirement income
SUPPLEMENTARY INFORMATION: information to be collected; (d) ways to accounts.

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Document Created: 2018-11-14 03:31:21
Document Modified: 2018-11-14 03:31:21

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 January 14, 2019 to be assured of consideration.
Contact		Requests for additional information or copies of the collection tools should be directed to Sara Covington at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or at (202) 317-6038 or through the internet at [email protected]
FR Citation		83 FR 56916

83 FR 56916 - Proposed Collection; Comment Request for Notice 2018-81

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 83, Issue 220 (November 14, 2018)

DEPARTMENT OF THE TREASURY
Internal Revenue Service