[Federal Register Volume 80, Number 177 (Monday, September 14, 2015)]
[Notices]
[Page 55176]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-22971]



[[Page 55176]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Revenue Procedure 2015-
36

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 
master and prototype and volume submitter plans.

DATES: Written comments should be received on or before November 13, 
2015 to be assured of consideration.

ADDRESSES: Direct all written comments to Martha Brinson, Internal 
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the revenue procedure should be directed to Kerry Dennis, 
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the Internet at [email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Master and Prototype and Volume Submitter Plans.
    OMB Number: 1545-1674.
    Revenue Procedure Number: Revenue Procedure 2015-36 (modifies Rev. 
Proc. 2011-49).
    Abstract: The master and prototype and volume submitter revenue 
procedure sets forth the procedures for sponsors of master and 
prototype and volume submitter pension, profit-sharing and annuity 
plans to request an opinion letter or an advisory letter from the 
Internal Revenue Service that the form of a master or prototype plan or 
volume submitter plan meets the requirements of section 401(a) of the 
Internal Revenue Code. The information requested is in addition to the 
information required to be submitted with Forms 4461 (Application for 
Approval of Master or Prototype Defined Contribution Plan), 4461-A 
(Application for Approval of Master or Prototype Defined Benefit Plan) 
and 4461-B (Application for Approval of Master or Prototype or Plan 
(Mass Submitter Adopting Sponsor)). This information is needed in order 
to enable the Employee Plans function of the Service's Tax Exempt and 
Government Entities Division to issue an opinion letter or an advisory 
letter.
    Current Actions: There are no changes being made to the revenue 
procedure at this time.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, and state, 
local or tribal governments.
    Estimated Number of Responses: 340,765.
    Estimated Time per Response: 2 hour, 54 minutes.
    Estimated Total Annual Burden Hours: 988,290.
    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: August 19, 2015.
Martha Brinson,
IRS Tax Analyst.
[FR Doc. 2015-22971 Filed 9-11-15; 8:45 am]
BILLING CODE 4830-01-P