[Federal Register Volume 81, Number 186 (Monday, September 26, 2016)]
[Notices]
[Page 66127]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-23156]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Certain 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 
guidance on cash or deferred arrangements.

DATES: Written comments should be received on or before November 25, 
2016 to be assured of consideration.

ADDRESSES: Direct all written comments to Tuawana Pinkston, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulations should be directed to Sara Covington at 
Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW., 
Washington, DC 20224, or through the internet at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: REG-108639-99 (T.D.9169 Final) Retirement Plans; Cash or 
Deferred Arrangements Under Section 401(k) and Matching Contributions 
or Employee Contributions Under Section 401(m); Notice 2000-3.
    OMB Number: 1545-1669.
    Regulation/Notice Number: REG-108639-99 (T.D.9169) and Notice 2000-
3.
    Abstract: The final regulations provide guidance for certain 
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: September 20, 2016.
Tuawana Pinkston,
IRS Supervisory Tax Analyst.
[FR Doc. 2016-23156 Filed 9-23-16; 8:45 am]
 BILLING CODE 4830-01-P