[Federal Register Volume 62, Number 93 (Wednesday, May 14, 1997)]
[Notices]
[Pages 26613-26614]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 97-12615]


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DEPARTMENT OF THE TREASURY


Submission to OMB for Review; Comment Request

May 8, 1997.
    The Department of Treasury has submitted the following public 
information collection requirement(s) to OMB for review and clearance 
under the Paperwork Reduction Act of 1995, Public Law 104-13. Copies of 
the submission(s) may be obtained by calling the Treasury Bureau 
Clearance Officer listed. Comments regarding this information 
collection should be addressed to the OMB reviewer listed and to the 
Treasury Department Clearance Officer, Department of the Treasury, Room 
2110, 1425 New York Avenue, NW., Washington, DC 20220.

Internal Revenue Service (IRS)

    OMB Number: 1545-0169.
    Form Number: IRS Forms 4461, 4461-A, and 4461-B.
    Type of Review: Extension.
    Title: Application for Approval of Master or Prototype and Regional 
Prototype Defined Contribution Plan (4461); Application for Approval of 
Master or Prototype and Regional Prototype Defined Benefit Plan (4461-
A); and Application for Approval of Master or Prototype Plan or 
Regional Prototype Plan (4461-B).
    Description: The Internal Revenue Service (IRS) uses these forms to 
determine from the information submitted whether the applicant plan 
qualifies under section 401(a) of the Internal Revenue Code for plan 
approval. The application is also used to determine if the related 
trust qualifies for tax exempt status under Code section 501(a).
    Respondents: Business or other for-profit.
    Estimated Number of Respondents/Recordkeepers: 1,200.
    Estimated Burden Hours Per Respondent/Recordkeeper:

----------------------------------------------------------------------------------------------------------------
                                         Form 4461                 Form 4461-A                Form 4461-B       
----------------------------------------------------------------------------------------------------------------
Recordkeeping..................  44 hr/29 min.............  44 hr/29 min.............  7 hr/25 min.             
Learning about the law or the    6 hr/41 min..............  6 hr/29 min..............  1 hr/16 min.             
 form.                                                                                                          
Preparing the form.............  9 hr/34 min..............  9 hr/22 min..............  2 hr/22 min.             
Copying, assembling, and         32 min...................  32 min...................  16 min.                  
 sending the form to the IRS.                                                                                   
----------------------------------------------------------------------------------------------------------------

    Frequency of Response: On occasion.
    Estimated Total Reporting/Recordkeeping Burden: 142,262 hours.

    OMB Number: 1545-1531.
    Notice Number: Notice 97-19.
    Type of Review: Extension.
    Title: Guidance for Expatriates.
    Description: Notice 97-19 provides guidance for individuals 
affected by recent amendments to Code sections 877, 2107, and 2501, as 
amended by the Health Insurance Portability and Accountability Act. The 
Notice also provides guidance on new Code section 6039F.
    Respondents: Individuals or households.
    Estimated Number of Respondents: 12,300.
    Estimated Burden Hours Per Respondent: 31 minutes.
    Frequency of Response: Annually.
    Estimated Total Reporting Burden: 6,300 hours.

    OMB Number: 1545-1535.
    Revenue Procedure Number: Revenue Procedure 97-19.
    Type of Review: Extension.
    Title: Timely Mailing Treated as Timely Filing.
    Description: The revenue procedure provides the criteria that will 
be used by the IRS to determine whether a private delivery service 
qualifies as a designated Private Delivery Service under section 7502 
of the Internal Revenue Code.

[[Page 26614]]

    Respondents: Business or other for-profit.
    Estimated Number of Respondents: 5.
    Estimated Burden Hours Per Respondent: 613 hours, 48 minutes.
    Frequency of Response: On occasion.
    Estimated Total Reporting Burden: 3,069 hours.
    Clearance Officer: Garrick Shear (202) 622-3869, Internal Revenue 
Service, Room 5571, 1111 Constitution Avenue, NW, Washington, DC 20224.
    OMB Reviewer: Alexander T. Hunt (202) 395-7860, Office of 
Management and Budget, Room 10226, New Executive Office Building, 
Washington, DC 20503.
Lois K. Holland,
Departmental Reports Management Officer.
[FR Doc. 97-12615 Filed 5-13-97; 8:45 am]
BILLING CODE 4830-01-P