[Federal Register Volume 80, Number 177 (Monday, September 14, 2015)]
[Notices]
[Page 55176]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2015-22971]
[[Page 55176]]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Revenue Procedure 2015-
36
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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SUMMARY: The Department of the Treasury, 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, Public Law 104-13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning
master and prototype and volume submitter plans.
DATES: Written comments should be received on or before November 13,
2015 to be assured of consideration.
ADDRESSES: Direct all written comments to Martha Brinson, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the revenue procedure should be directed to Kerry Dennis,
Internal Revenue Service, Room 6129, 1111 Constitution Avenue NW.,
Washington, DC 20224, or through the Internet at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Master and Prototype and Volume Submitter Plans.
OMB Number: 1545-1674.
Revenue Procedure Number: Revenue Procedure 2015-36 (modifies Rev.
Proc. 2011-49).
Abstract: The master and prototype and volume submitter revenue
procedure sets forth the procedures for sponsors of master and
prototype and volume submitter pension, profit-sharing and annuity
plans to request an opinion letter or an advisory letter from the
Internal Revenue Service that the form of a master or prototype plan or
volume submitter plan meets the requirements of section 401(a) of the
Internal Revenue Code. The information requested is in addition to the
information required to be submitted with Forms 4461 (Application for
Approval of Master or Prototype Defined Contribution Plan), 4461-A
(Application for Approval of Master or Prototype Defined Benefit Plan)
and 4461-B (Application for Approval of Master or Prototype or Plan
(Mass Submitter Adopting Sponsor)). This information is needed in order
to enable the Employee Plans function of the Service's Tax Exempt and
Government Entities Division to issue an opinion letter or an advisory
letter.
Current Actions: There are no changes being made to the revenue
procedure at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Individuals or households, business or other for-
profit organizations, not-for-profit institutions, farms, and state,
local or tribal governments.
Estimated Number of Responses: 340,765.
Estimated Time per Response: 2 hour, 54 minutes.
Estimated Total Annual Burden Hours: 988,290.
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: August 19, 2015.
Martha Brinson,
IRS Tax Analyst.
[FR Doc. 2015-22971 Filed 9-11-15; 8:45 am]
BILLING CODE 4830-01-P