[Federal Register Volume 82, Number 242 (Tuesday, December 19, 2017)]
[Notices]
[Pages 60275-60276]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2017-27318]
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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 February 20,
2018 to be assured of consideration.
ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue
[[Page 60276]]
Service, Room 6529, 1111 Constitution Avenue NW, Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the form should be directed to Kerry Dennis, at (202) 317-
5751 or Internal Revenue Service, Room 6529, 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 Project 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 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 are no changes 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: 1,800,000.
The estimated time per respondent 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.
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: December 13, 2017.
L. Brimmer,
Senior Tax Analyst.
[FR Doc. 2017-27318 Filed 12-18-17; 8:45 am]
BILLING CODE 4830-01-P