Federal Register / Vol. 75, No. 165 / Thursday, August 26, 2010 / Notices 52597 

Core concept Knowledge Action/behavior 

Protect .................................. Act now to protect yourself from potential catastrophe 

later.

Choose appropriate insurance. 

Build up an emergency fund. 

Shop around. 

Identity theft/fraud/scams ................................................ Protect your identity. 

Avoid fraud and scams. 

Review your credit report. 

Dated: August 18, 2010. 

Alistair Fitzpayne, 

Executive Secretary. 

[FR Doc. 2010–21305 Filed 8–25–10; 8:45 am] 

BILLING CODE 4810–25–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8809 

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 Form 

8809, Application for Extension of Time 

To File Information Returns. 

DATES: Written comments should be 

received on or before October 25, 2010 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Gerald Shields, Internal Revenue 

Service, room 6129, 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 Joel Goldberger at 

Internal Revenue Service, room 6129, 

1111 Constitution Avenue, NW., 

Washington, DC 20224, or at (202) 927– 

9368, or through the Internet at 

Joel.P.Goldberger@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Application for Extension of 

Time To File Information Returns. 

OMB Number: 1545–1081. 

Form Number: Form 8809. 

Abstract: Form 8809 is used to request 

an extension of time to file Forms W– 

2, W–2G, 1042–S, 1098, 1099, 5498, or 

8027. The IRS reviews the information 

contained on the form to determine 

whether an extension should be granted. 

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: Business or other forprofit organizations, individuals, notfor-profit institutions, farms, and 

Federal, State, local or tribal 

governments. 

Estimated Number of Respondents: 

50,000. 

Estimated Time per Respondents: 

Three (3) hours, 15 minutes. 

Estimated Total Annual Burden 

Hours: 162,500. 

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: August 18, 2010. 

Gerald Shields, 

IRS Supervisory Tax Analyst. 

[FR Doc. 2010–21207 Filed 8–25–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

RIN 1545–BJ63 

DEPARTMENT OF LABOR 

Employee Benefits Security 

Administration 

RIN 1210–AB45 

DEPARTMENT OF HEALTH AND 

HUMAN SERVICES 

RIN 0991–AB70 

Availability of Interim Procedures for 

Federal External Review and Model 

Notices Relating to Internal Claims and 

Appeals and External Review Under 

the Patient Protection and Affordable 

Care Act; Notice 

AGENCY: Internal Revenue Service, 

Department of the Treasury; Employee 

Benefits Security Administration, 

Department of Labor; Office of 

Consumer Information and Insurance 

Oversight, Department of Health and 

Human Services. 

ACTION: Notice. 

SUMMARY: This document announces the 

availability of guidance detailing 

interim procedures for the Federal 

external review process and model 

notices both for internal claims and 

appeals and for external review 

processes under the Patient Protection 

and Affordable Care Act. 

FOR FURTHER INFORMATION CONTACT: 

Amy Turner or Beth Baum, Employee 

Benefits Security Administration, 

Department of Labor, at (202) 693–8335; 

Karen Levin, Internal Revenue Service, 

Department of the Treasury, at (202) 

622–6080; Ellen Kuhn, Office of 

Consumer Information and Insurance 

Oversight, Department of Health and 

Human Services, at (301) 492–4100. 

Customer Service Information: 

Individuals interested in obtaining 

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52598 Federal Register / Vol. 75, No. 165 / Thursday, August 26, 2010 / Notices 

1The Departments published interim final 

regulations implementing section 1251 of the 

Affordable Care Act on June 17, 2010, at 75 FR 

34538. 

2Even though these procedures are based on the 

NAIC Model Act, they do not include all the 

consumer protections of the NAIC Model Act. For 

example, the procedures set forth in this notice do 

not include the special provisions for claims 

relating to experimental or investigational treatment 

and do not include a government agency certifying 

and assigning independent review organizations. 

The NAIC Model Act is available at http:// 

www.dol.gov/ebsa and http://www.hhs.gov/ociio/. 

Future guidance will address the minimum 

consumer protections required under the Federal 

external review process after the interim 

enforcement safe harbor period. 

information from the Department of 

Labor concerning employment-based 

health coverage laws may call the EBSA 

Toll-Free Hotline at 1–866–444–EBSA 

(3272) or visit the Department of Labor’s 

Web site (http://www.dol.gov/ebsa). In 

addition, information from HHS on 

private health insurance for consumers 

can be found on the Centers for 

Medicare & Medicaid Services (CMS) 

Web site (http://www.cms.hhs.gov/ 

HealthInsReformforConsume/ 

01_Overview.asp) and information on 

health reform can be found at http:// 

www.hhs.gov/ociio/ and http:// 

www.healthcare.gov. 

SUPPLEMENTARY INFORMATION: 

I. Background 

The Patient Protection and Affordable 

Care Act (the Affordable Care Act), 

Public Law 111–148, was enacted on 

March 23, 2010; the Health Care and 

Education Reconciliation Act (the 

Reconciliation Act), Public Law 111– 

152, was enacted on March 30, 2010. 

The Affordable Care Act and the 

Reconciliation Act reorganize, amend, 

and add to the provisions of part A of 

title XXVII of the Public Health Service 

Act (PHS Act) relating to group health 

plans and health insurance issuers in 

the group and individual markets. The 

Affordable Care Act adds section 

715(a)(1) to the Employee Retirement 

Income Security Act (ERISA) and 

section 9815(a)(1) to the Internal 

Revenue Code (the Code) to incorporate 

the provisions of part A of title XXVII 

of the PHS Act into ERISA and the 

Code, and make them applicable to 

group health plans, and health 

insurance issuers providing health 

insurance coverage in connection with 

group health plans. The Departments of 

Labor, Health and Human Services, and 

the Treasury (the Departments) have 

been issuing regulations in several 

phases to implement the revised PHS 

Act sections 2701 through 2719A and 

related provisions of the Affordable Care 

Act. 

Section 2719 of the PHS Act applies 

to group health plans and health 

insurance coverage that are not 

grandfathered health plans within the 

meaning of section 1251 of the 

Affordable Care Act.1 It sets forth 

standards for plans and issuers 

regarding both internal claims and 

appeals and external review. The 

Departments published interim final 

regulations implementing PHS Act 

section 2719 on July 23, 2010, at 75 FR 

43330 (the interim final regulations). In 

general, the interim final regulations 

require plans and issuers to comply 

with the requirements of 29 CFR 

2560.503–1 (the DOL claims procedure 

regulation) and impose specified 

additional standards for internal claims 

and appeals. 

Section 2719 of the PHS Act provides 

that plans and issuers in States without 

an applicable State external review 

process shall implement an effective 

external review process that meets 

minimum standards established by the 

Secretary through guidance and that is 

similar to a State external review 

process described in PHS Act Section 

2719(b)(1). The statute and the interim 

final regulations also provide a basis for 

determining when plans and issuers 

must comply with an applicable State 

external review process and when they 

must comply with the Federal external 

review process. Generally, if a State has 

an external review process that meets, at 

a minimum, the consumer protections 

set forth in the interim final regulations, 

an issuer (or a plan) subject to the State 

process must comply with the State 

process. The regulations include a 

transition period for plan years (in the 

individual market, policy years) 

beginning before July 1, 2011, during 

which the Department of Health and 

Human Services (HHS) will work 

individually with States on an ongoing 

basis to assist in making any necessary 

changes to incorporate additional 

consumer protections so that the State 

process will continue to apply after the 

end of the transition period. For plans 

and issuers not subject to an existing 

State external review process (including 

self-insured plans), a Federal process is 

to apply for plan years (in the 

individual market, policy years) 

beginning on or after September 23, 

2010. 

The preamble to the interim final 

regulations provided that the 

Departments would issue additional 

guidance on the Federal external review 

process. In addition, the preamble stated 

that the Departments would issue model 

notices that could be used to satisfy the 

notice requirements under the interim 

final regulations. This notice announces 

the availability of and provides links to 

guidance on the interim Federal 

external review process, as well as links 

to the model notices. 

II. Interim Federal External Review 

Process for Self-Insured Group Health 

Plans 

This notice announces the availability 

of EBSA Technical Release No. 2010– 

01, which provides an interim 

enforcement safe harbor for nongrandfathered self-insured group health 

plans not subject to a State external 

review process, and therefore subject to 

the Federal external review process. (In 

the case of health insurance coverage 

offered in connection with a group 

health plan, the issuer has primary 

responsibility to comply with the 

interim final regulations.) This interim 

enforcement safe harbor applies for plan 

years beginning on or after September 

23, 2010 and until superseded by future 

guidance on the Federal external review 

process that is being developed and that 

will apply after this interim period. 

During the period that this interim 

enforcement safe harbor is in effect, the 

Department of Labor and the Internal 

Revenue Service will not take any 

enforcement action against a selfinsured group health plan that complies 

with either of the following interim 

compliance methods (and if a plan 

complies with one of the interim 

compliance methods of this notice, no 

excise tax liability should be reported 

on IRS Form 8928 with respect to PHS 

Act section 2719(b)): 

• Compliance with the procedures 

outlined in Technical Release 2010–01. 

The Department of Labor and the 

Internal Revenue Service will not take 

enforcement action against any plan that 

complies with the procedures set forth 

in Technical Release No. 2010–01. 

These procedures are based on the 

Uniform Health Carrier External Review 

Model Act promulgated by the National 

Association of Insurance Commissioners 

(NAIC Model Act) in place on July 23, 

2010.2 The Technical Release is 

available today on the Department of 

Labor’s Web site at: http://www.dol.gov/ 

ebsa. 

• Voluntary compliance with State 

external review processes. Alternatively, 

States may choose to expand access to 

their State external review process to 

plans that are not subject to the 

applicable State laws, such as selfinsured plans, and such plans may 

choose to voluntarily comply with the 

provisions of that State external review 

process. In such circumstances, while 

the interim enforcement safe harbor is 

in effect, the Department of Labor and 

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Federal Register / Vol. 75, No. 165 / Thursday, August 26, 2010 / Notices 52599 

3For rules regarding the form and manner of 

notice, see 26 CFR 54.9815–2719T(e), 29 CFR 

2590.715–2719(e), and 45 CFR 147.136(e). 

the Internal Revenue Service also will 

not take enforcement action against a 

plan that voluntarily complies with the 

provisions of a State external review 

process that would not otherwise be 

applicable or available. 

The Departments will issue guidance 

regarding what process will apply under 

26 CFR 54.9815–2719T(d), 29 CFR 

2590.715–2719(d), and 45 CFR 

147.136(d) no later than July 1, 2011 to 

replace the interim process. 

III. Interim Federal External Review 

Process for Issuers 

For issuers in the individual market 

and the small group and large group 

health insurance markets (including 

fully-insured group health plans), there 

will be an interim enforcement safe 

harbor which will apply only for plan 

years (in the individual market, policy 

years) beginning on or after September 

23, 2010 and until superseded by future 

guidance on the Federal external review 

process that is being developed and that 

will apply after this interim period. 

During this limited interim enforcement 

safe harbor period, HHS will not take 

any enforcement action against an issuer 

that complies with the interim 

compliance method that will be detailed 

by HHS on the Office of Consumer 

Information and Insurance Oversight 

Web site (http://www.hhs.gov/ociio/). 

This method will either involve use of 

a State external appeals process or a 

temporary process established by HHS. 

Prior to July 1, 2011, HHS will issue 

further guidance as to which State 

external review laws have been 

determined to satisfy the minimum 

standards of the NAIC Model Act as 

identified in 45 CFR 147.136(c). The 

Departments will issue guidance 

regarding what process will apply under 

26 CFR 54.9815–2719T(d), 29 CFR 

2590.715–2719(d), and 45 CFR 

147.136(d) no later than July 1, 2011 to 

replace the interim process. 

IV. Model Notices 

Model notices that can be used to 

satisfy the disclosure requirements of 

the interim final regulations 3 are being 

posted on the Department of Labor’s 

Web site at http://www.dol.gov/ebsa and 

the Department of HHS/Office of 

Consumer Information and Insurance 

Oversight Web site at http:// 

www.hhs.gov/ociio/. These models 

include: 

(1) A notice of adverse benefit 

determination; 

(2) A notice of final internal adverse 

benefit determination; and 

(3) A notice of final external review 

decision. 

Model language for the description of 

the internal claims and appeals and 

external review procedures in the 

summary plan description provided to 

participants and beneficiaries will be 

posted on these websites in the future. 

Please note that the Departments 

accounted for the actual costs of the 

external appeal process taking into 

account the model notices when the 

interim final regulations were issued. 

Signed: August 19, 2010. 

Sarah Hall Ingram, 

Acting Deputy Commissioner for Services and 

Enforcement, Internal Revenue Service. 

Signed: August 20, 2010. 

Michael L. Davis, 

Deputy Assistant Secretary, Employee 

Benefits Security Administration, Department 

of Labor. 

Dated: August 20, 2010. 

Jay Angoff, 

Director, Office of Consumer Information and 

Insurance Oversight. 

[FR Doc. 2010–21206 Filed 8–23–10; 11:15 am] 

BILLING CODE 4830–01–P; 4510–29–P; 4120–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Members of Senior Executive Service 

Performance Review Boards; 

Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correction to notice. 

SUMMARY: This document contains a 

correction to a notice that was 

published in the Federal Register on 

Wednesday, August 18, 2010 (75 FR 

51168) providing the list of names of 

those IRS employees who will serve as 

members on IRS’ Fiscal Year 2010 

Senior Executive Service (SES) 

Performance Review Boards. 

DATES: This notice is effective on 

September 1, 2010. 

FOR FURTHER INFORMATION CONTACT: 

Sharnetta Walton, 1111 Constitution 

Avenue, NW., Room 2403, Washington, 

DC 20224, (202) 283–6246. 

SUPPLEMENTARY INFORMATION: 

Background 

The notice that is the subject of this 

correction is pursuant to 5 U.S.C. 

4314(c)(4) and announces the 

appointment of members to the Internal 

Revenue Service’s SES Performance 

Review Boards. 

Need for Correction 

As published, the notice for Members 

of Senior Executive Service Performance 

Review Boards contains an error that 

may prove to be misleading and is in 

need of clarification. 

Correction of Publication 

Accordingly, the publication of the 

notice for Members of Senior Executive 

Service Performance Review Boards, 

which was the subject of FR Doc. 2010– 

20331, is corrected as follows: 

On page 51169, column 1, in the 

preamble, under the caption 

SUPPLEMENTARY INFORMATION, the 

language ‘‘Charles Hunter, Director of 

Field Operations (CI)’’ is inserted 

between lines 16 and 17 of the column. 

LaNita Van Dyke, 

Chief, Publications and Regulations Branch, 

Legal Processing Division, Associate Chief 

Counsel, (Procedure and Administration). 

[FR Doc. 2010–21272 Filed 8–25–10; 8:45 am] 

BILLING CODE 4830–01–P 

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