[Federal Register Volume 82, Number 87 (Monday, May 8, 2017)]
[Notices]
[Pages 21453-21454]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-09268]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Substitute Mortality 
Tables for Single Employer Defined 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 Substitute Mortality Tables for Single Employer 
Defined Benefit Plans.

DATES: Written comments should be received on or before July 7, 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 revenue 
procedure should be directed to Ralph Terry at Internal Revenue 
Service, Room 6526, 1111 Constitution Avenue NW., Washington, DC 20224 
or through the internet at [email protected].

SUPPLEMENTARY INFORMATION:

[[Page 21454]]

    Title: Substitute Mortality Tables for Single Employer Defined 
Benefit Plans.
    OMB Number: 1545-2073.
    Revenue Procedure Number: Revenue Procedure 2007-37 superseded 
2008-62.
    Abstract: Revenue Procedure 2008-62 describes the process for 
obtaining a letter ruling as to the acceptability of substitute 
mortality tables under section 430(h)(3)(C) of the Code. Past revenue 
procedures were superseded.
    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: Business or other for-profit organizations, not-
for-profit institutions and farms.
    Estimated Number of Responses: 450.
    Estimated Annual Average Time per Response: 56.44 hours.
    Estimated Total Annual Hours: 25,400.
    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: April 28, 2017.
Tuawana Pinkston,
IRS Clearance Officer.
[FR Doc. 2017-09268 Filed 5-5-17; 8:45 am]
BILLING CODE 4830-01-P