[Federal Register Volume 75, Number 42 (Thursday, March 4, 2010)]
[Notices]
[Pages 10018-10019]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-4459]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Notice 98-1 and REG-
108639-99

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

[[Page 10019]]

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 Notice 98-1, 
Nondiscrimination Testing, and final regulation, REG-108639-99 (TD 
1969), Retirement Plans; Cash or Deferred Arrangements Under Section 
401(k) and Matching Contributions or Employee Contributions Under 
Section 401(m) (Sec. Sec.  401(k) and 401(m)).

DATES: Written comments should be received on or before May 3, 2010 to 
be assured of consideration.

ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal 
Revenue Service, room 6129, 1111 Constitution Avenue, NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the notice and regulation should be directed to Dawn Bidne, 
at (202) 622-3933, or at Internal Revenue Service, room 6129, 1111 
Constitution Avenue, NW., Washington, DC 20224, or at or through the 
Internet at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: Nondiscrimination Testing (Notice 98-1) and Retirement 
Plans; Cash or Deferred Arrangements Under Section 401(k) and Matching 
Contributions or Employee Contributions Under Section 401(m) (REG-
108639-99).
    OMB Number: 1545-1579.
    Notice Number: Number: Notice 98-1.
    Regulation Project Number: REG-108639-99 (TD 9169).
    Abstract: Notice 98-1 and REG-108639-99 provides guidance for 
discrimination testing under section 401(k) and (m) of the Internal 
Revenue Code as amended by section 1433(c) and (d) of the Small 
Business job Protection Act of 1996. The guidance is directed to 
employers maintaining retirement plans subject to these Code sections.
    Current Actions: There are no changes being made to the notice and 
regulation at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, and 
not-for-profit institutions.
    Estimated Number of Respondents: 147,000.
    Estimated Time per Respondent: 20 min.
    Estimated Total Annual Burden Hours: 49,000.
    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: February 19, 2010.
R. Joseph Durbala,
IRS Supervisory Tax Analyst.
[FR Doc. 2010-4459 Filed 3-3-10; 8:45 am]
BILLING CODE 4830-01-P