[Federal Register Volume 89, Number 69 (Tuesday, April 9, 2024)]
[Notices]
[Pages 24893-24894]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2024-07451]


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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 
information collection requirements related to continuation coverage 
requirements application to group health plans.

DATES: Written comments should be received on or before June 10, 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 number 
1545-1581 or Continuation Coverage Requirements Application to Group 
Health Plans.

FOR FURTHER INFORMATION CONTACT: Requests for additional information or 
copies of the regulation should be directed to Kerry Dennis at (202) 
317-5751, or at Internal Revenue Service, Room 6526, 1111 Constitution 
Avenue NW, Washington, DC 20224, or through the internet, at 
[email protected].

SUPPLEMENTARY INFORMATION: 
    Title: Continuation Coverage Requirements Application to Group 
Health Plans.
    OMB Number: 1545-1581.
    Regulation Number: REG-209485-86 (TD 8812).
    Abstract: The regulations require group health plans to provide 
notices to individuals who are entitled to elect COBRA (The 
Consolidated Omnibus Budget Reconciliation Act of 1985) continuation 
coverage of their election rights. Individuals who wish to obtain the 
benefits provided under the statute are required to provide plans 
notices in the cases of divorce from the covered

[[Page 24894]]

employee, a dependent child's ceasing to be dependent under the terms 
of the plan, and disability. Most plans will require that elections of 
COBRA continuation coverage be made in writing. In cases where 
qualified beneficiaries are short by an insignificant amount in a 
payment made to the plan, the regulations require the plan to notify 
the qualified beneficiary if the plan does not wish to treat the 
tendered payment as full payment. If a health care provider contacts a 
plan to confirm coverage of a qualified beneficiary, the regulations 
require that the plan disclose the qualified beneficiary's complete 
rights to coverage.
    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: Business or other for-profit organizations, 
individuals or households, and not-for-profit institutions.
    Estimated Number of Respondents: 12,079,600.
    Estimated Time per Response: Varies from 30 seconds to 330 hours, 
depending on individual circumstances, with an estimated average of 14 
minutes.
    Estimated Total Annual Burden Hours: 404,640 hours.
    The following paragraph applies to all 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 if 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 3, 2024.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2024-07451 Filed 4-8-24; 8:45 am]
BILLING CODE 4830-01-P