[Federal Register Volume 79, Number 187 (Friday, September 26, 2014)]
[Notices]
[Pages 58041-58042]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2014-22924]


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DEPARTMENT OF THE TREASURY


Submission for OMB Review; Comment Request

September 23, 2014.
    The Department of the Treasury will submit the following 
information collection requests to the Office of Management and Budget 
(OMB) for review and clearance in accordance with the Paperwork 
Reduction Act of 1995, Public Law 104-13, on or after the date of 
publication of this notice.

DATES: Comments should be received on or before October 27, 2014 to be 
assured of consideration.

ADDRESSES: Send comments regarding the burden estimate, or any other 
aspect of the information collection, including suggestions for 
reducing the burden, to (1) Office of Information and Regulatory 
Affairs, Office of Management and Budget, Attention: Desk Officer for 
Treasury, New Executive Office Building, Room 10235, Washington, DC 
20503, or email at [email protected] and (2) Treasury 
PRA Clearance Officer, 1750 Pennsylvania Ave. NW., Suite 8140, 
Washington, DC 20220, or email at [email protected].

FOR FURTHER INFORMATION CONTACT: Copies of the submission(s) may be 
obtained by calling (202) 927-5331, email at [email protected], or the 
entire information collection request may be found at www.reginfo.gov.

Internal Revenue Service (IRS)

    OMB Number: 1545-0731.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: LR-262-82--T.D. 8600 (final) Definition of an S Corporation.
    Abstract: The regulations provide the procedures and the statements 
to be filed by certain individuals for making the election under 
section 1361(d)(2). The statements required to be filed would be used 
to verify that taxpayers are complying with requirements imposed by 
Congress under subchapter S.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 1,005.

    OMB Number: 1545-1672.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: T.D. 9047--Certain Transfers of Property to Regulated 
Investment Companies (RICs) and Real Estate Investment Trusts (REITs).
    Abstract: Regulations apply to certain transactions or events that 
result in a Regulated Investment Company (RIC) or a Real Estate 
Investment Trust (REIT) owning property that has a basis determined by 
reference to a C corporation's basis in the property; affect RICs, 
REITs, and C corporations and clarify the tax treatment of transfers of 
C corporation property to a RIC or REIT.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 70.

    OMB Number: 1545-1780.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 9472 (Final)--Notice Requirements for Certain Pension 
Plan Amendments Significantly Reducing the Rate of Future Benefit 
Accrual.
    Abstract: Regulations provide guidance relating to the application 
of the section 204(h) notice requirements to a pension plan amendment 
that is permitted to reduce benefits accrued before the plan 
amendment's applicable amendment date and reflect certain amendments 
made to the section 204(h) notice requirements by the Pension 
Protection Act of 2006.
    Affected Public: Private Sector: Businesses or other for-profits.
    Estimated Annual Burden Hours: 40,000.

    OMB Number: 1545-2191.
    Type of Review: Extension without change of a currently approved 
collection.
    Title: TD 9641--Suspension or Reduction of Safe Harbor 
Contributions (REG-115699-09).
    Abstract: This rule relates to certain cash or deferred 
arrangements under section 401(k) and matching contributions and 
employee contributions under section 401(m). The collection of 
information relates to the new supplemental notice requirements in the 
case of a reduction or suspension of safe harbor non-elective or 
matching contributions and the requirement to include additional 
information in the notice for certain plans that would be permitted to 
reduce or suspend safe harbor non-elective or matching contributions 
for a plan year even if the employer had not experienced a business 
hardship.

[[Page 58042]]

    Affected Public: Private Sector: Businesses or other for-profits, 
Not-for-profit institutions.
    Estimated Annual Burden Hours: 10,000.

Dawn D. Wolfgang,
Treasury PRA Clearance Officer.
[FR Doc. 2014-22924 Filed 9-25-14; 8:45 am]
BILLING CODE 4830-01-P