    [Federal Register Volume 90, Number 84 (Friday, May 2, 2025)]
    [Notices]
    [Page 18895]
    From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
    [FR Doc No: 2025-07645]

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    DEPARTMENT OF THE TREASURY

    Internal Revenue Service

    Proposed Extension of Information Collection Request Submitted
    for Public Comment; Comment Request for Form 5310-A

    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 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 Form 5310-A, ``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 July 1, 2025 to
    be assured of consideration.

    ADDRESSES: Written comments and recommendations for the proposed
    information collection should be sent within 60 days of publication of
    this notice to pra.comments@irs.gov. Please include, ``OMB Number:
    1545-1225--Public Comment Request Notice'' in the Subject line.
    Requests for additional information or copies of this collection can be
    directed to Ronald J. Durbala, at RJoseph.Durbala@irs.gov.

    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.
        Project Number: Form 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 is no change in the paperwork burden
    previously approved by OMB. This form is being submitted for renewal
    purposes only.
        Type of Review: Extension of a currently approved collection.
        Affected Public: Businesses and other for-profit organizations.
        Estimated Number of Respondents: 694.
        Estimated Time per Respondent: 10 hrs. 35 min.
        Estimated Total Annual Burden Hours: 7,349.
        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.
        Desired Focus of Comments: The Internal Revenue Service (IRS) is
    particularly interested in comments that:
         Evaluate whether the proposed collection of information is
    necessary for the proper performance of the functions of the agency,
    including whether the information will have practical utility.
         Evaluate the accuracy of the agency's estimate of the
    burden of the proposed collection of information, including the
    validity of the methodology and assumptions used.
         Enhance the quality, utility, and clarity of the
    information to be collected; and
         Minimize the burden of the collection of information on
    those who are to respond, including using appropriate automated,
    electronic, mechanical, or other technological collection techniques or
    other forms of information technology, e.g., by permitting electronic
    submissions of responses.
        Comments submitted in response to this notice will be summarized
    and/or included in the ICR for OMB approval of the extension of the
    information collection; they will also become a matter of public
    record.

        Approved: April 29, 2025.
    Ronald J. Durbala,
    IRS Tax Analyst.
    [FR Doc. 2025-07645 Filed 5-1-25; 8:45 am]
    BILLING CODE 4830-01-P