[Federal Register Volume 67, Number 25 (Wednesday, February 6, 2002)]
[Notices]
[Pages 5641-5642]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-2873]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[REG-209485-86]


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, REG-209485-86 (TD 8812), Continuation 
Coverage Requirements Application to Group Health Plans 
(Secs. 54.4980B-6, 54.4980B-7, and 54.4980B-8).

DATES: Written comments should be received on or before April 8, 2002 
to be assured of consideration.

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

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of regulation should be directed to Carol Savage, (202) 622-
3945, or through the internet [email protected].), Internal 
Revenue Service, room 5242, 1111 Constitution Avenue NW., Washington, 
DC 20224.

SUPPLEMENTARY INFORMATION:
    Title: Continuation Coverage Requirements Applicable to Group 
Health Plans.
    OMB Number: 1545-1581.
    Regulation Project Numbers: REG-209485-86.
    Abstract: The regulations require group health plans to provide 
notices to individuals who are entitled to elect COBRA (The 
Consolidated Omnibus Budget Reconciliation Act of 1985) continuation 
coverage of their election rights. Individuals who wish to obtain the 
benefits provided under the statute

[[Page 5642]]

are required to provide plans notices in the cases of divorce from the 
covered employee, a dependent child's ceasing to be a dependent under 
the terms of the plan, and disability. Most plans will require that 
elections of COBRA continuation coverage be made in writing. In cases 
where qualified beneficiaries are short by an insignificant amount in a 
payment made to the plan, the regulations require the plan to notify 
the qualified beneficiary if the plan does not wish to treat the 
tendered payment as full payment. If a health care provider contacts a 
plan to confirm coverage of a qualified beneficiary, the regulations 
require that the plan disclose the qualified beneficiary's complete 
rights to coverage.
    Current Actions: There is no change to this existing regulation.
    Type of review: Extension of OMB approval.
    Affected Public: Business or other for-profit organizations, 
individuals or households, and not-for-profit institutions.
    Estimated Number of Respondents: 1,800,000.
    The estimated time per respondent varies from 30 seconds to 330 
hours, depending on individual circumstances, with an estimated average 
of 14 minutes.
    Estimated Total Annual Burden Hours: 404,640.
    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: January 31, 2002.
George Freeland,
IRS Reports Clearance Officer.
[FR Doc. 02-2873 Filed 2-5-02; 8:45 am]
BILLING CODE 4830-01-P