[Federal Register Volume 83, Number 208 (Friday, October 26, 2018)]
[Notices]
[Page 54177]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-23485]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Notice 2009-31 and Rev.
Proc. 2009-43
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Internal Revenue Service (IRS), 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 information collections, as required by the Paperwork Reduction Act
of 1995. The IRS is soliciting comments concerning Election and Notice
Procedures for Multiemployer Plans under WRERA and Revenue Procedure
2009-43, Revocation of Elections by Multiemployer Plans to Freeze
Funded Status under section 204 of WRERA.
DATES: Written comments should be received on or before December 26,
2018 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.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this notice should be directed to Martha R. Brinson, at (202)
317-5753, or at Internal Revenue Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or through the internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: Election and Notice Procedures for Multiemployer Plans under
Sections 204 and 205 of WRERA.
OMB Number: 1545-2141.
Notice Number: Notice 2009-31 and Rev. Proc. 2009-43.
Abstract: Notice 2009-31 provides guidance for sponsors of
multiemployer defined benefit plans relating to the elections described
in sections 204 and 205 of the Worker, Retiree, and Employer Recovery
Act of 2008, Public Law 110-458 (WRERA), and on the notice required to
be provided if a plan sponsor makes an election under section 204.
Revenue Procedure 2009-43 provides follow-up guidance to Notice 2009-
31. This guidance describes procedures for revoking elections under
WRERA.
Current Actions: There is no change to the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: State, local, or tribal governments.
Estimated Number of Responses: 1,600.
Estimated Time per Response: 1 hour.
Estimated Total Annual Burden Hours: 1,600.
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.
Comments will be 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 has
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 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: October 23, 2018.
Laurie Brimmer,
Senior Tax Analyst.
[FR Doc. 2018-23485 Filed 10-25-18; 8:45 am]
BILLING CODE 4830-01-P