Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Department of the Treasury

# DATES:

Written comments should be received on or before November 13, 2000 to be assured of consideration.

## Internal Revenue Service (IRS)

*OMB Number:*                     1545-1694.                

*Revenue Ruling Number:*                     Revenue Ruling 2000-35.                

*Type of Review:*                     Extension.                

*Title:*                     Automatic Enrollment in Section 403(b) Plans.                

*Description:*                     Revenue Ruling 2000-35 describes certain criteria that must be met before an employee's compensation can be reduced and contributed to an employer's section 403(b) plan in the absence of an affirmative election by the employee.                

*Respondents:*                     Not-for-profit institutions, State, Local or Tribal Government.                

*Estimated Number of Respondents:*                     100.                

*Estimated Burden Hours Per Respondent:*                     1 hour, 45 minutes.                

*Frequency of Response:*                     On occasion, Annually.                

*Estimated Total Recordkeeping Burden:*                     175 hours.                

*OMB Number:*                     1545-1695.                

*Revenue Ruling Number:*                     Revenue Ruling 2000-33.                

*Type of Review:*                     Extension.                

*Title:*                     Deferred Compensation Plans of State and Local Governments and Tax-Exempt Organizations.                

*Description:*                     This revenue ruling specifies the conditions the plan sponsor should meet to automatically defer a certain percentage of its employees' compensation into their accounts in an eligible deferred compensation plan.                

*Respondents:*                     Not-for-profit institutions, State, Local or Tribal Government.                

*Estimated Number of Respondents:*                     500.                

*Estimated Burden Hours Per Respondent:*                     1 hour.                

*Frequency of Response:*                     On occasion, Annually.                

*Estimated Total Recordkeeping Burden:*                     500 hours.                

*Clearance Officer:*                     Garrick Shear, Internal Revenue Service, Room 5244, 1111 Constitution Avenue, NW, Washington, DC 20224.                

*OMB Reviewer:*                     Alexander T. Hunt, (202) 395-7860, Office of Management and Budget, Room 10202, New                           ( print page 61022)                        Executive Office Building, Washington, DC 20503.                

Lois K. Holland,

Departmental Reports, Management Officer.

[FR Doc. 00-26296 Filed 10-12-00; 8:45 am]

BILLING CODE 4830-01-M