[Federal Register Volume 82, Number 66 (Friday, April 7, 2017)]
[Notices]
[Page 17090]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-06919]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Application for 
Determination for Employee Benefit Plans

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. Currently, the IRS is soliciting 
comments concerning Form 5300, Application for Determination for 
Employee Benefit Plans.

DATES: Written comments should be received on or before June 6, 2017 to 
be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224. Requests for additional information or copies of the forms 
and instructions should be directed to LaNita Van Dyke at Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW., Washington, 
DC 20224 or through the internet at [email protected].

SUPPLEMENTARY INFORMATION:
    Title: Application for Determination for Employee Benefit Plan 
(Form 5300).
    OMB Number: 1545-0197.
    Form Number: Form 5300.
    Abstract: Internal Revenue Code sections 401(a) and 501(a) set out 
requirements for qualification of employee benefit trusts and the tax 
exempt status of these trusts. Form 5300 is used to request a 
determination letter from the IRS for the qualification of a defined 
benefit or a defined contribution plan and the exempt status of any 
related trust.
    Current Actions: There are revisions being made to the form at this 
time.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit organizations and 
individuals.
    Estimated Number of Respondents: 85,000.
    Estimated Time per Respondent: 84.72 hours.
    Estimated Total Annual Burden Hours: 7,201,200.
    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: March 27, 2017.
Laurie Brimmer,
IRS Senior Tax Analyst.
[FR Doc. 2017-06919 Filed 4-6-17; 8:45 am]
 BILLING CODE 4830-01-P