[Federal Register Volume 83, Number 162 (Tuesday, August 21, 2018)]
[Notices]
[Pages 42357-42358]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-17941]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Comment Request for Regulation Project

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice and request for comments.

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SUMMARY: The Internal Revenue Service, 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 
continuing information collections, as required by the Paperwork 
Reduction Act of 1995. The IRS is soliciting comments concerning notice 
of plan merger or consolidation, spinoff, or transfer of plan assets or 
liabilities; notice of qualified separate lines of business.

DATES: Written comments should be received on or before October 22, 
2018 to be assured of consideration.

ADDRESSES: Direct all written comments to Laurie Brimmer, Internal 
Revenue Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 
20224.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the form should be directed to Kerry Dennis, at (202) 317-
5751 or Internal Revenue Service, Room 6529, 1111 Constitution Avenue 
NW, Washington DC 20224, or through the internet, at 
[email protected].

SUPPLEMENTARY INFORMATION: Title: Notice of Plan Merger or 
Consolidation, Spinoff, or Transfer of Plan Assets or Liabilities; 
Notice of Qualified Separate Lines of Business.
    OMB Number: 1545-1225.
    Form Number: 5310-A.
    Abstract: Internal Revenue Code section 6058(b) requires plan 
administrators to notify IRS of any plan mergers, consolidations, 
spinoffs, or transfers of plan assets or liabilities to another plan. 
Code section 414(r) requires employers to notify IRS of separate lines 
of business for their deferred compensation plans. Form 5310-A is used 
to make these notifications.
    Current Actions: There are changes to the previously approved 
burden of this existing collection.
    Type of Review: Revision of a currently approved collection.
    Affected Public: Business or other for-profit organizations.
    Estimated Number of Respondents: 694.
    Estimated Time per Respondent: 10 hours, 35 minutes.
    Estimated Total Annual Burden Hours: 7,349.
    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

[[Page 42358]]

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 14, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-17941 Filed 8-20-18; 8:45 am]
 BILLING CODE 4830-01-P