Federal Register / Vol. 69, No. 216 / Tuesday, November 9, 2004 / Notices 65021

DATES: Written comments should be 

received on or before January 10, 2005, 

to be assured of consideration.

ADDRESSES: Direct all written comments 

to R. Joseph Durbala, Internal Revenue 

Service, room 6516, 1111 Constitution 

Avenue, NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or 

copies of the notice and regulation 

should be directed to Carol Savage at 

Internal Revenue Service, room 6516, 

1111 Constitution Avenue, NW., 

Washington, DC 20224, or at (202) 622–

3945, or through the Internet at 

CAROL.A.SAVAGE@irs.gov.

SUPPLEMENTARY INFORMATION: 

Title: Cash or Deferred Arrangements; 

Nondiscrimination (Notice 98–52), 

Retirement Plans; Cash or Deferred 

Arrangements Under Section 401(k) and 

Matching Contributions or Employee 

Contributions Under Section 401(m) 

(REG–108639–9). 

OMB Number: 1545–1624. 

Notice Number: Notice 98–52. 

Regulation Project Number: REG–

108639–99. 

Abstract: This notice provides 

guidance to plan administrators, plan 

sponsors, etc., regarding 

nondiscriminatory safe harbors with 

respect to Internal Revenue Code 

sections 401(k)(12) and 401(m)(11), as 

amended by the Small Business Job 

Protection Act of 1996. The safe harbor 

provisions pertain to the actual deferral 

percentage test and the actual 

contribution percentage test for cash or 

deferred arrangements and for defined 

contribution plans. To take advantage of 

the safe harbor provisions, plan 

sponsors must amend their plans to 

reflect the new law and must provide 

plan participants with an annual notice 

describing the benefits available under 

the plan. 

Current Actions: There are no changes 

being made to the notice at this time. 

Type of Review: Extension of a 

currently approved collection. 

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

institutions. 

Estimated Number of Respondents:

60,000. 

Estimated Time Per Respondent: 1 

hour, 20 minutes. 

Estimated Total Annual Burden 

Hours: 80,000. 

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: November 2, 2004. 

R. Joseph Durbala, 

IRS Reports Clearance Officer.

[FR Doc. 04–24876 Filed 11–8–04; 8:45 am] 

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 13551

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, Pub. 

L. 104–13 (44 U.S.C. 3506(c)(2)(A)). 

Currently, the IRS is soliciting 

comments concerning Form 13551, 

Application to Participate in the IRS 

Acceptance Agent Program.

DATES: Written comments should be 

received on or before January 10, 2005, 

to be assured of consideration.

ADDRESSES: Direct all written comments 

to R. Joseph Durbala, Internal Revenue 

Service, Room 6516, 1111 Constitution 

Avenue, NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or 

copies of the form and instructions 

should be directed to Carol Savage at 

Internal Revenue Service, Room 6615, 

1111 Constitution Avenue, NW., 

Washington, DC 20224, or at (202) 622–

3945, or through the Internet at 

CAROL.A.SAVAGE@irs.gov.

SUPPLEMENTARY INFORMATION: 

Title: Application to Participate in the 

IRS Acceptance Agent Program. 

OMB Number: 1545–1896. 

Form Number: 13551. 

Abstract: Form 13551 is used to 

gather information to determine 

applicant’s eligibility in the Acceptance 

Agent Program. 

Current Actions: There are no changes 

being made to the form at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Businesses or other 

for-profit organizations, not-for-profit 

institutions, and Federal, State, local or 

tribal government. 

Estimated Number of Respondents:

12,825. 

Estimated Time Per Respondent: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 6,413. 

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 

65022 Federal Register / Vol. 69, No. 216 / Tuesday, November 9, 2004 / Notices 

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: November 2, 2004. 

R. Joseph Durbala, 

IRS Reports Clearance Officer.

[FR Doc. 04–24877 Filed 11–8–04; 8:45 am] 

BILLING CODE 4830–01–P