[Federal Register Volume 75, Number 59 (Monday, March 29, 2010)]
[Notices]
[Page 15492]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2010-6856]
[[Page 15492]]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
[REG-108639-99; NOTICE 2000-3]
Proposed Collection; Comment Request for Qualified Retirement
Plans Under Sections 401(k) and 401(m) and Guidance on Cash or Deferred
Arrangements
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
REG-108639-99 (NPRM) Sections 401(k) and 401(m); Notice 2000-3 Guidance
on Cash or Deferred Arrangements.
DATES: Written comments should be received on or before May 28, 2010 to
be assured of consideration.
ADDRESSES: Direct all written comments to R. Joseph Durbala, Internal
Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington,
DC 20224.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulations should be directed to Allan Hopkins at
Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW.,
Washington, DC 20224, or at (202) 622-6665, or through the Internet at
[email protected].
SUPPLEMENTARY INFORMATION:
Title: REG-108639-99 (NPRM) Sections 401(k) and 401(m); Notice
2000-3 Guidance on Cash or Deferred Arrangements.
OMB Number: 1545-1669.
Regulation/Notice Number: REG-108639-99/Notice 2000-3.
Abstract: The final regulations provide guidance for qualified
retirement plans containing cash or deferred arrangements under section
401(k) and providing matching contributions or employee contributions
under section 401(m). The IRS needs this information to insure
compliance with sections 401(k) and 401(m).
Current Actions: There are no changes being made to this
regulation.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit, Not-for-profit
institutions and State, Local or Tribal Government.
Estimated Number of Respondents: 22,500.
Estimated Time per Respondent: 1 hour.
Estimated Total Annual Burden Hours: 26,500.
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: March 4, 2010.
R. Joseph Durbala,
Supervisory Tax Analyst.
[FR Doc. 2010-6856 Filed 3-26-10; 8:45 am]
BILLING CODE 4830-01-P