[Federal Register Volume 75, Number 59 (Monday, March 29, 2010)]
[Notices]
[Page 15492]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-6856]



[[Page 15492]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

[REG-108639-99; NOTICE 2000-3]


Proposed Collection; Comment Request for Qualified Retirement 
Plans Under Sections 401(k) and 401(m) and Guidance on Cash or Deferred 
Arrangements

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 
REG-108639-99 (NPRM) Sections 401(k) and 401(m); Notice 2000-3 Guidance 
on Cash or Deferred Arrangements.

DATES: Written comments should be received on or before May 28, 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 regulations should be directed to Allan Hopkins at 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., 
Washington, DC 20224, or at (202) 622-6665, or through the Internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: REG-108639-99 (NPRM) Sections 401(k) and 401(m); Notice 
2000-3 Guidance on Cash or Deferred Arrangements.
    OMB Number: 1545-1669.
    Regulation/Notice Number: REG-108639-99/Notice 2000-3.
    Abstract: The final regulations provide guidance for qualified 
retirement plans containing cash or deferred arrangements under section 
401(k) and providing matching contributions or employee contributions 
under section 401(m). The IRS needs this information to insure 
compliance with sections 401(k) and 401(m).
    Current Actions: There are no changes being made to this 
regulation.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit, Not-for-profit 
institutions and State, Local or Tribal Government.
    Estimated Number of Respondents: 22,500.
    Estimated Time per Respondent: 1 hour.
    Estimated Total Annual Burden Hours: 26,500.
    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: March 4, 2010.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. 2010-6856 Filed 3-26-10; 8:45 am]
BILLING CODE 4830-01-P