SUPPLEMENTARY INFORMATION:

The IRS, in accordance with the Paperwork Reduction Act of 1995 (PRA) (44 U.S.C. 3506(c)(2)(A)), provides the public and Federal agencies with an opportunity to comment on proposed, revised, and continuing collections of information. This helps the IRS assess its impact and minimize the burden of its information collection requirements. 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 and be viewable on relevant websites. For this reason, please do not include in your comments information of a confidential nature, such as sensitive personal information.

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.

Title: Advance Notice of Rescission of Health Coverage.

OMB Number: 1545-2180.

Document Number(s): TD 9744.

Abstract: The final regulations require group health plans and health insurance issuers to provide at least 30 days advance written notice before rescinding an individual's health coverage, except in cases involving fraud or an intentional misrepresentation of material fact. This notice gives affected individuals time to understand the proposed rescission, seek replacement coverage if necessary, and pursue any available appeal or other remedies.

Current Actions: There are no changes to the information collection. Adjustments to the burden estimates result from updated estimates on the average number of participants in small plans, an increase in the share of notices assumed to be transmitted electronically, correction to the number of respondents and responses to indicate the burden split equally with the Department of Labor and increases in wage and postage rates. As a result, the number of respondents decreased by 50, the number of responses decreased by 833, and the total annual hour burden decreased by 3 hours compared with the previous submission.

Type of Review: Revision of a currently approved collection.

Affected Public: Business or other for-profit organizations, individuals, not-for-profit institutions, farms, and Federal, state, local or tribal governments.

Estimated Number of Respondents: 50.

Estimated Number of Responses: 700.

Estimated Time per Respondent: 20 min. ( printed page 56724)

Estimated Total Annual Burden Hours: 17.

91 FR 56723