Federal Register / Vol. 65, No. 28 / Thursday, February 10, 2000 / Notices 6693

of closing agreements and compliance

statements. The issuance of closing

agreements and compliance statements

allows individual plans to continue to

maintain their tax-qualified status. As a

result, the favorable tax treatment of the

benefits of the eligible employees is

retained.

Current Actions: There are no changes

being made to this revenue procedure at

this time.

Type of Review: Extension of a

currently approved collection.

Affected Public: Individuals, business

or other for-profit organizations, not-forprofit institutions, and state, local or

tribal governments.

Estimated Number of Respondents:

4,242.

Estimated Time Per Respondent: 14

hours, 32 minutes.

Estimated Total Annual Burden

Hours: 61,697.

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: January 27, 2000.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 00–2996 Filed 2–9–00; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

Proposed Collection; Comment

Request for Revenue Procedure 2000–

20

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

Revenue Procedure 2000–20, Master

and Prototype Plans.

DATES: Written comments should be

received on or before April 10, 2000 to

be assured of consideration.

ADDRESSES: Direct all written comments

to Garrick R. Shear, Internal Revenue

Service, room 5244, 1111 Constitution

Avenue NW., Washington, DC 20224.

FOR FURTHER INFORMATION CONTACT:

Requests for additional information or

copies of the revenue procedure should

be directed to Carol Savage, (202) 622–

3945, Internal Revenue Service, room

5242, 1111 Constitution Avenue NW.,

Washington, DC 20224.

SUPPLEMENTARY INFORMATION:

Title: Master and Prototype Plans.

OMB Number: 1545–1674.

Revenue Procedure Number: Revenue

Procedure 2000–20.

Abstract: The master and prototype

revenue procedure sets forth the

procedures for sponsors of master and

prototype pension, profit-sharing and

annuity plans to request an opinion

letter from the Internal Revenue Service

that the form of a master or prototype

plan meets the requirements of section

401(a) of the Internal Revenue Code.

The issuance of the opinion letter

allows the sponsor to make retroactive

changes to the form of the plan to

conform with recent changes in

statutory requirements.

Current Actions: There are no changes

being made to the revenue procedure at

this time.

Type of Review: Extension of a

currently approved collection.

Affected Public: Individuals or

households, business or other for-profit

organizations, not-for-profit institutions,

farms, and state, local or tribal

governments.

Estimated Number of Respondents:

266,530.

Estimated Time Per Respondent: 1

hour, 32 minutes.

Estimated Total Annual Burden

Hours: 408,563.

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: January 24, 2000.

Garrick R. Shear,

IRS Reports Clearance Officer.

[FR Doc. 00–2997 Filed 2–9–00; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

[INTL–116–90]

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