Federal Register / Vol. 76, No. 44 / Monday, March 7, 2011 / Notices 12415 

Entity 

BANK REFAH KARGARAN (a.k.a. 

BANK REFAH; a.k.a. WORKERS’ 

WELFARE BANK (OF IRAN)), No. 40 

North Shiraz Street, Mollasadra Ave, 

Vanak Sq, Tehran, Iran; all offices 

worldwide [IRAN] [NPWMD] [IFSR] 

Dated: February 17, 2011. 

Adam J. Szubin, 

Director, Office of Foreign Assets Control. 

[FR Doc. 2011–5056 Filed 3–4–11; 8:45 am] 

BILLING CODE 4810–AL–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Notice 2007–100 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

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 Notice 

2007–100, Transition Relief and 

Guidance on Corrections of Certain 

Failures of a Nonqualified Deferred 

Compensation Plan to Comply with 

section 409(a) in Operation. 

DATES: Written comments should be 

received on or before April 8, 2008 to 

be assured of consideration. 

ADDRESSES: Direct all written comments 

to Allan Hopkins, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of notice should be directed to 

Ralph Terry, at (202) 622-8144, or at 

Internal Revenue Service, room 6129, 

1111 Constitution Avenue, NW., 

Washington, DC 20224, or through the 

Internet, at Ralph.M.Terry@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Transition Relief and Guidance 

on Corrections of Certain Failures of a 

Nonqualified Deferred Compensation 

Plan to Comply with section 409(a) in 

Operation 

OMB Number: 1545–2086. 

Notice Number: Notice 2007–100. 

Abstract: This notice sets forth the 

procedures to be followed by service 

recipients and service providers in order 

to correct certain operational failures of 

a nonqualified deferred compensation 

plan to comply with section 409A(a). It 

also describes the types of operational 

failures that can be corrected under the 

notice. 

Current Actions: There are no changes 

being made to the notice at this time. 

Type of Review: This is an extension 

of a currently approved collection. 

Affected Public: Business or other forprofit institutions, not-for-profit 

institutions, and individuals or 

households. 

Estimated Number of Respondents: 

10,000. 

Estimated Average Time per 

Respondent: 30 min. 

Estimated Total Annual Burden 

Hours: 5,000. 

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: March 1, 2011. 

Allan Hopkins, 

Tax Analyst. 

[FR Doc. 2011–4996 Filed 3–4–11; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–142299–01 & REG–209135–88] 

Proposed Collection; Comment 

Request for Regulation Project 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

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 existing 

final regulations, REG–142299–01 and 

REG–209135–88, Certain Transfers of 

Property to Regulated Investment 

Companies (RICs) and Real Estate 

Investment Trusts (REITs). 

DATES: Written comments should be 

received on or before May 6, 2011 to be 

assured of consideration. 

ADDRESSES: Direct all written comments 

to Allan Hopkins, 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 Ralph Terry at Internal 

Revenue Service, room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202)622–8144, or 

through the Internet at 

Ralph.M.Terry@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Certain Transfers of Property to 

Regulated Investment Companies (RICs) 

and Real Estate Investment Trusts 

(REITs). 

OMB Number: 1545–1672. 

Regulation Project Number: REG– 

142299–01 and REG–209135–88. 

Abstract: The regulation applies with 

respect to the net built-in gain of C 

corporation property that becomes 

property of a Regulated Investment 

Company (RIC) or Real Estate 

Investment Trust (REIT) by the 

qualification of a C corporation as a RIC 

or REIT or by the transfer of property of 

a C corporation to a RIC or REIT in 

certain tax-free transactions. Depending 

on the date of the transfer of property 

or qualification as a RIC or REIT, the 

regulation provides that either (1) the C 

corporation will recognize gain as if it 


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