[Federal Register Volume 64, Number 247 (Monday, December 27, 1999)]
[Notices]
[Page 72380]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-33520]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service
[EE-35-85]


Proposed Collection; Comment Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C. 
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning an 
existing final regulation, EE-35-85 (TD 8219), Income Tax: Taxable 
Years Beginning After December 31, 1953; OMB Control Number Under The 
Paperwork Reduction Act; Survivor Benefits, Distribution Restriction 
and Various Other Issues Under the Retirement Equity Act of 1984 
(Sec. 1.402(a)-20).

DATES: Written comments should be received on or before February 25, 
2000 to be assured of consideration.

ADDRESSES: Direct all written comments to Garrick R. Shear, Internal 
Revenue Service, room 5244, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this regulation should be directed to Faye Bruce, (202) 622-
6665, Internal Revenue Service, room 5244, 1111 Constitution Avenue 
NW., Washington, DC 20224.

SUPPLEMENTARY INFORMATION:
    Title: Income Tax: Taxable Years Beginning After December 31, 1953; 
OMB Control Number Under The Paperwork Reduction Act; Survivor 
Benefits, Distribution Restriction and Various Other Issues Under the 
Retirement Equity Act of 1984.
    OMB Number: 1545-0928.
    Regulation Project Number: EE-35-85.
    Abstract: The notices referred to in this Treasury Decision are 
required by statute and must be provided by employers to retirement 
plan participants to inform participants of their right under the plan 
or under the law. Failure to timely notify participants of their rights 
may result in loss of plan benefits.
    Current Actions: There are no changes being made to the regulation 
at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, not-
for-profit institutions, Federal Government, and state, local or tribal 
governments.
    Estimated Number of Respondents: 750,000.
    Estimated Time Per Respondent: 31 minutes.
    Estimated Total Annual Burden Hours: 385,000.
    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: December 15, 1999.
Garrick R. Shear,
IRS Reports Clearance Officer.
[FR Doc. 99-33520 Filed 12-23-99; 8:45 am]
BILLING CODE 4830-01-U