[Federal Register Volume 88, Number 227 (Tuesday, November 28, 2023)]
[Notices]
[Pages 83204-83205]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2023-26102]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service


Proposed Collection; Requesting Comments on Form 15315

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 
proposed and/or continuing information collections, as required by the 
Paperwork Reduction Act of 1995. The IRS is soliciting comments 
concerning Form 15315, Annual Certification for Multiemployer Defined 
Benefit Plans.

[[Page 83205]]


DATES: Written comments should be received on or before January 29, 
2024 to be assured of consideration.

ADDRESSES: Direct all written comments to Andres Garcia, Internal 
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 
20224, or by email to [email protected]. Include OMB Control No. 
1545-2111 in the subject line of the message.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of this collection should be directed to Ryan Mitchell (904) 
661-3080, at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington, DC 20224, or through email at 
[email protected].

SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments 
concerning the following information collection tools, reporting, and 
record-keeping requirements:
    Title: Annual Certification for Multiemployer Defined Benefit 
Plans.
    OMB Number: 1545-2111.
    Form Number: 15315.
    Abstract: Internal Revenue Code section 432(b)(3) requires an 
actuarial certification of whether a multiemployer plan is in 
endangered status, and whether a multiemployer plan is or will be in 
critical status, for each plan year. This certification must be 
completed by the 90th day of the plan year and must be provided to the 
Secretary of the Treasury and to the plan sponsor. If the certification 
is with respect to a plan year that is within the plan's funding 
improvement period or rehabilitation period arising from a prior 
certification of endangered or critical status, the actuary must also 
certify whether the plan is making scheduled progress in meeting the 
requirements of its funding improvement or rehabilitation plan.
    Actuaries submit Form 15315 to report the actuarial certification 
of a multiemployer plan's status.
    Current Actions: There is no change to the existing collection.
    Type of Review: Extension of a currently approved collection.
    Affected Public: Business or other for-profit organizations, Not-
for-profit institutions.
    Estimated Number of Responses: 1,200.
    Estimated Time per Respondent: 45 minutes.
    Estimated Total Annual Burden Hours: 900.
    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: November 21, 2023.
Jon R. Callahan,
Senior Tax Analyst.
[FR Doc. 2023-26102 Filed 11-27-23; 8:45 am]
BILLING CODE 4830-01-P