882 Federal Register / Vol. 84, No. 21 / Thursday, January 31, 2019 / Notices 

6 12 U.S.C. 5365(i)(2)(B). 

7 77 FR 61238 (October 9, 2012) (codified at 12 

CFR part 46). 

8https://www.occ.gov/news-issuances/newsreleases/2018/nr-ia-2018-69a.pdf. 

9http://www.federalreserve.gov/reportforms. 

10 83 FR 58771 (November 21, 2018). 

financial regulatory agency may 

require.6

On October 9, 2012, the OCC 

published in the Federal Register a final 

rule implementing the section 165(i)(2) 

annual stress test requirement.7 This 

rule describes the reports and 

information collections required to meet 

the reporting requirements under 

section 165(i)(2). These information 

collections will be given confidential 

treatment (5 U.S.C. 552(b)(4)) to the 

extent permitted by law. 

On May 24, 2018, the Economic 

Growth, Regulatory Relief, and 

Consumer Protection Act (EGRRCPA) 

amended provisions in the Dodd-Frank 

Act and provided that, eighteen months 

after EGRRCPA’s enactment, financial 

companies with total consolidated 

assets of less than $250 billion that are 

not bank holding companies will no 

longer be subject to the company-run 

stress testing requirements in section 

165(i)(2) of the Dodd-Frank Act. In 

addition, on EGRRCPA’s date of 

enactment, bank holding companies 

under $100 billion in total consolidated 

assets were no longer subject to section 

165(i)(2). In order to avoid unnecessary 

burden for depository institutions and 

to maintain consistency between bank 

holding companies and depository 

institutions, the OCC, Board, and 

Federal Deposit Insurance Corporation 

extended the deadlines for all regulatory 

requirements related to section 165(i)(2) 

company-run stress testing for 

depository institutions with average 

total consolidated assets of less than 

$100 billion until November 25, 2019 (at 

which time both statutory exemptions 

will be in effect).8 The OCC, in 

coordination with the Board and 

Federal Deposit Insurance Corporation, 

is in the process of revising its stress 

testing regulation to incorporate 

EGRRPCA’s amendments. 

In 2012, the OCC first implemented 

the reporting templates referenced in 

the final rule. See 77 FR 49485 (August 

16, 2012) and 77 FR 66663 (November 

6, 2012). The OCC is now revising them 

as described below. 

The OCC intends to use the data 

collected to assess the reasonableness of 

the stress test results of covered 

institutions and to provide forwardlooking information to the OCC 

regarding a covered institution’s capital 

adequacy. The OCC also may use the 

results of the stress tests to determine 

whether additional analytical 

techniques and exercises could be 

appropriate to identify, measure, and 

monitor risks at the covered institution. 

The stress test results are expected to 

support ongoing improvement in a 

covered institution’s stress testing 

practices with respect to its internal 

assessments of capital adequacy and 

overall capital planning. 

The OCC recognizes that many 

covered institutions are required to 

submit reports using Comprehensive 

Capital Analysis and Review (CCAR) 

reporting form FR Y–14A.9 The OCC 

also recognizes the Board has modified 

the FR Y–14A and, to the extent 

practical, the OCC has kept its reporting 

requirements consistent with the 

Board’s FR Y–14A in order to minimize 

burden on covered institutions.10

Therefore, the OCC is revising its 

reporting requirements to mirror the 

Board’s proposed FR Y–14A for covered 

institutions. The changes include 

changes to accommodate the revised 

asset threshold necessitated by 

EGRRCPA. The changes also include the 

removal of the Retail Repurchase 

worksheet and various clarifications in 

the instructions. In addition to the 

changes that parallel the Board’s 

changes to the FR Y–14A, the OCC is 

also removing or modifying certain 

items on the OCC Supplemental 

Schedule, which collects additional 

information not included in the FR Y– 

14A. 

The OCC received one comment on 

the proposed revisions. The commenter 

requested clarification about an item on 

the OCC Supplemental Schedule. The 

information referenced by the 

commenter will not be collected in the 

revised Supplemental Schedule. 

Affected Public: Businesses or other 

for-profit. 

Estimated Number of Respondents: 8. 

Estimated Total Annual Burden: 

4,292 hours. 

The OCC believes that the systems 

covered institutions use to prepare the 

FR Y–14 reporting templates to submit 

to the Board will also be used to prepare 

the reporting templates described in this 

notice. All comments will become a 

matter of public record. Comments 

continue to be invited on: 

(a) Whether the collection of 

information is necessary for the proper 

performance of the functions of the 

OCC, including whether the information 

has practical utility; 

(b) The accuracy of the OCC’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 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. 

Dated: January 25, 2019. 

Theodore J. Dowd, 

Deputy Chief Counsel, Office of the 

Comptroller of the Currency. 

[FR Doc. 2019–00418 Filed 1–30–19; 8:45 am] 

BILLING CODE 4810–33–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Multiple 

IRS Information Collection Requests 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice. 

SUMMARY: The Department of the 

Treasury will submit the following 

information collection requests to the 

Office of Management and Budget 

(OMB) for review and clearance in 

accordance with the Paperwork 

Reduction Act of 1995, on or after the 

date of publication of this notice. The 

public is invited to submit comments on 

these requests. 

DATES: Comments should be received on 

or before March 4, 2019 to be assured 

of consideration. 

ADDRESSES: Send comments regarding 

the burden estimate, or any other aspect 

of the information collection, including 

suggestions for reducing the burden, to 

(1) Office of Information and Regulatory 

Affairs, Office of Management and 

Budget, Attention: Desk Officer for 

Treasury, New Executive Office 

Building, Room 10235, Washington, DC 

20503, or email at OIRA_Submission@

OMB.EOP.gov and (2) Treasury PRA 

Clearance Officer, 1750 Pennsylvania 

Ave. NW, Suite 8100, Washington, DC 

20220, or email at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Jennifer Quintana by 

emailing PRA@treasury.gov, calling 

(202) 622–0489, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 


amozie on DSK3GDR082PROD with NOTICES1
Federal Register / Vol. 84, No. 21 / Thursday, January 31, 2019 / Notices 883 

Internal Revenue Service (IRS) 

Title: Form 5498 ESA—Coverdell ESA 

Contribution Information. 

OMB Control Number: 1545–1815. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: Form 5498–ESA is used 

by trustees and issuers of Coverdell 

Education Savings accounts to report 

contributions and rollovers to these 

accounts to the beneficiaries. 

Form: 5498–ESA. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

38,861,546. 

Frequency of Response: Annually. 

Estimated Total Number of Annual 

Responses: 298,500. 

Estimated Time per Response: 0.12 

hours. 

Estimated Total Annual Burden 

Hours: 35,820. 

Title: Notice 2018–81, Notice 

Regarding Certain Church Plan 

Clarifications under Section 336 of the 

PATH Act. 

OMB Control Number: 1545–2279. 

Type of Review: Revision of a 

currently approved collection. 

Description: This notice describes the 

manner in which taxpayers notify the 

IRS of revocation of an election to 

aggregate or disaggregate certain churchrelated organizations under section 

336(a) of the PATH Act. Churches and 

church-related organizations are 

allowed to make elections to aggregate 

or disaggregate for this purpose under 

section 414(c)(2)(C) and (D), which were 

added to the Code by section 336(a) of 

the Protecting Americans from Tax 

Hikes Act of 2015 (Pub. L. 114–113 (129 

Stat. 2242 (2015)) (PATH Act). 

Form: None. 

Affected Public: Businesses or other 

for-profits. 

Estimated Number of Respondents: 

61. 

Frequency of Response: On Occasion. 

Estimated Total Number of Annual 

Responses: 3. 

Estimated Time per Response: 2 

hours. 

Estimated Total Annual Burden 

Hours: 6. 

Authority: 44 U.S.C. 3501 et seq. 

Dated: January 28, 2019. 

Spencer W. Clark, 

Treasury PRA Clearance Officer. 

[FR Doc. 2019–00429 Filed 1–30–19; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Agency Information Collection 

Activities; Submission for OMB 

Review; Comment Request; Multiple 

Fiscal Service Information Collection 

Requests 

AGENCY: Departmental Offices, U.S. 

Department of the Treasury. 

ACTION: Notice. 

SUMMARY: The Department of the 

Treasury will submit the following 

information collection requests to the 

Office of Management and Budget 

(OMB) for review and clearance in 

accordance with the Paperwork 

Reduction Act of 1995, on or after the 

date of publication of this notice. The 

public is invited to submit comments on 

these requests. 

DATES: Comments should be received on 

or before March 4, 2019 to be assured 

of consideration. 

ADDRESSES: Send comments regarding 

the burden estimate, or any other aspect 

of the information collection, including 

suggestions for reducing the burden, to 

(1) Office of Information and Regulatory 

Affairs, Office of Management and 

Budget, Attention: Desk Officer for 

Treasury, New Executive Office 

Building, Room 10235, Washington, DC 

20503, or email at OIRA_Submission@

OMB.EOP.gov and (2) Treasury PRA 

Clearance Officer, 1750 Pennsylvania 

Ave. NW, Suite 8100, Washington, DC 

20220, or email at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submissions may be 

obtained from Jennifer Quintana by 

emailing PRA@treasury.gov, calling 

(202) 622–0489, or viewing the entire 

information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Fiscal Service (FS) 

1. Title: Notice of Reclamation. 

OMB Control Number: 1530–0003. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: FS Form 133 is utilized 

to notify financial institutions of an 

obligation to repay payments 

erroneously issued to a deceased 

Federal benefit payment recipient. The 

information collected from the financial 

institutions is used by Treasury to close 

out the request from a program agency 

to collect an EFT payment from the 

financial institution to which a 

beneficiary was not entitled. 

Form: FS Form 133. 

Affected Public: Business or Other forprofits. 

Estimated Number of Respondents: 

223,128. 

Frequency of Response: Once. 

Estimated Total Number of Annual 

Responses: 223,128. 

Estimated Time per Response: 8 

minutes. 

Estimated Total Annual Burden 

Hours: 29,750. 

2. Title: Claims Against the U.S. for 

Amounts Due in Case of a Deceased 

Creditor. 

OMB Control Number: 1530–0004. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: The information is 

required to determine who is entitled to 

funds of a deceased Postal Savings 

depositor or deceased award holder. 

The form properly completed with 

supporting documents enables the 

Judgement Fund Branch to decide who 

is legally entitled to payment. 

Form: SF 1055. 

Affected Public: Individuals or 

Households. 

Estimated Number of Respondents: 

400. 

Frequency of Response: Once. 

Estimated Total Number of Annual 

Responses: 400. 

Estimated Time per Response: 27 

minutes. 

Estimated Total Annual Burden 

Hours: 180. 

3. Title: States Where Licensed for 

Surety. 

OMB Control Number: 1530–0009. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: Information is collected 

from insurance companies in order to 

provide Federal bond approving officers 

with this information. The listing of 

states, by company, appears in 

Treasury’s Circular 570, ‘‘Surety 

Companies Acceptable on Federal 

Bonds.’’ 

Form: FS Form 2208. 

Affected Public: Business or Other forprofits. 

Estimated Number of Respondents: 

262. 

Frequency of Response: Once. 

Estimated Total Number of Annual 

Responses: 262. 

Estimated Time per Response: 1 hour. 

Estimated Total Annual Burden 

Hours: 262. 

4. Title: Voucher for Payment of 

Awards. 

OMB Control Number: 1530–0012. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Description: Awards certified to 

Treasury are paid annually as funds are 


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