Federal Register / Vol. 80, No. 61 / Tuesday, March 31, 2015 / Notices 17151 

on patronage distributions of $10 or 

more to any person during the calendar 

year. 

Affected Public: Private Sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 148. 

OMB Number: 1545–2095. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: 26 US Code §§ 430 and 436. 

Abstract: Regulations under sections 

430(d), 430(g), 430(h)(2), and 430(i) 

provide guidance on the determination 

of benefit liabilities and the valuation of 

plan assets for purposes of the funding 

requirements that apply to single 

employer defined benefit plans 

pursuant to changes made by the 

Pension Protection Act of 2006. In order 

to implement the statutory provisions 

under section 430(h)(2), the regulations 

provide for the sponsor of a defined 

benefit plan to make any of several 

elections related to the interest rate used 

for minimum funding purposes and 

require written notification of any such 

election to be provided to the plan’s 

enrolled actuary. These final regulations 

provide for the sponsor of a defined 

benefit pension plan to make any of 

several elections. 

The Highway and Transportation 

Funding Act of 2014 (HATFA), Public 

Law 113–159, was enacted on August 8, 

2014, and was effective retroactively for 

single employer defined benefit pension 

plans, optional for plan years beginning 

in 2013 and mandatory for plan years 

beginning in 2014. Notice 2014–53 

provides guidance on these changes to 

the funding stabilization rules for 

single-employer pension plans. 

Affected Public: Private Sector: 

Businesses or other for-profits; Not-forprofit institutions. 

Estimated Annual Burden Hours: 

158,000. 

OMB Number: 1545–2103. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: TD 9547—Election to Expense 

Certain Refineries. 

Abstract: The regulations provide 

guidance with respect to section 179C of 

the Internal Revenue Code, which 

provides a taxpayer can elect to treat 50 

percent of the cost of ‘‘qualified refinery 

property’’ as a deductible expense not 

chargeable to capital account. The 

taxpayer makes an election under 

section 179C by entering the amount of 

the deduction at the appropriate place 

on the taxpayer’s timely filed original 

federal income tax return for the taxable 

year in which the qualified refinery 

property is placed in service and by 

attaching a report specifying (a) the 

name and address of the refinery and (b) 

the production capacity requirement 

under which the refinery qualifies. If the 

taxpayer making the expensing election 

described above is a cooperative 

described in section 1381, and one or 

more persons directly holding an 

ownership interest in the taxpayer are 

organizations described in section 1381, 

the taxpayer can elect to allocate all or 

a portion of the deduction allowable 

under section 179C to those persons. 

The allocation must be equal to the 

person’s ratable share of the total 

amount allocated, determined on the 

basis of the person’s ownership interest 

in the taxpayer/cooperative. If the 

taxpayer/cooperative makes such an 

election, it must provide written notice 

of the amount of the allocation to any 

owner receiving an allocation by written 

notice on Form 1099–PAT, Taxable 

Distributions Received from 

Cooperatives. This notice must be 

provided before the due date (including 

extensions) of the cooperative owner’s 

federal income tax return for the taxable 

year for which the election applies. 

Affected Public: Private Sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 120. 

OMB Number: 1545–2135. 

Type of Review: Revision of a 

currently approved collection. 

Title: TD 9447 (Final) Automatic 

Contribution Arrangements. 

Abstract: These regulations provide a 

method by which an automatic 

contribution arrangement can become a 

qualified automatic contribution 

arrangement and automatically satisfy 

the ADP test of section 401(k)(3)A)(ii). 

These regulations also describe how an 

automatic contribution arrangement can 

become an eligible automatic 

contribution arrangement and 

employees can get back mistaken 

contributions. 

Affected Public: Private Sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 

36,000. 

Dated: March 26, 2015. 

Dawn D. Wolfgang, 

Treasury PRA Clearance Officer. 

[FR Doc. 2015–07306 Filed 3–30–15; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Electronic Tax Administration 

Advisory Committee (ETAAC); 

Nominations 

AGENCY: Internal Revenue Service (IRS), 

Department of the Treasury. 

ACTION: Request for applications. 

SUMMARY: The Internal Revenue Service 

(IRS) requests applications of 

individuals to be considered for 

selection as members of the Electronic 

Tax Administration Advisory 

Committee (ETAAC). Nominations 

should describe and document the 

proposed member’s qualification for 

ETAAC membership, including the 

applicant’s knowledge of regulations 

and the applicant’s past or current 

affiliations and dealings with the 

particular tax segment or segments of 

the community that the applicant 

wishes to represent on the council. 

Applications will be accepted for 

current vacancies from qualified 

individuals and from professional and 

public interest groups that wish to have 

representation on ETAAC. Submittal of 

an application and resume is required. 

The ETAAC provides an organized 

public forum for discussion of 

electronic tax administration issues in 

support of the overriding goal that 

paperless filing should be the preferred 

and most convenient method of filing 

tax and information returns. ETAAC 

members convey the public’s perception 

of IRS electronic tax administration 

activities, offer constructive 

observations about current or proposed 

policies, programs, and procedures, and 

suggest improvements. 

The IRS seeks a diverse group of 

individuals to represent various groups 

including: (1) Tax practitioners and 

preparers, (2) tax software developers, 

(3) large and small business, (4) 

employers and payroll service 

providers, (5) individual taxpayers, (6) 

financial industry (payers, payment 

options and best practices), (7) system 

integrators or technology providers, (8) 

digital or online service providers, (9) 

academic (marketing, sales or technical 

perspectives), (10) trusts and estates, 

(11) tax exempt organizations, and (12) 

state and local governments. 

This is a volunteer position and 

members will serve a three-year term on 

the ETAAC to allow for a rotation in 

membership which ensures that 

different perspectives are represented. 

Travel expenses within government 

guidelines will be reimbursed. Potential 

candidates must pass an IRS tax 

compliance check and Federal Bureau 

of Investigation (FBI) background 

investigation. 

DATES: The complete application 

package must be received no later than 

Friday, May 22, 2015. 

ADDRESSES: Applications should be sent 

to Internal Revenue Service, 1111 

Constitution Ave. NW., Attn: ETAAC 


asabaliauskas on DSK5VPTVN1PROD with NOTICES
17152 Federal Register / Vol. 80, No. 61 / Tuesday, March 31, 2015 / Notices 

Analyst, Room 7045, SE:OLS:SAS 

Washington, DC 20224, by email: 

etaac@irs.gov or by fax to (202) 317– 

6238 (not a toll-free number). An 

application can be obtained by sending 

an email to etaac@irs.gov or calling 

(202) 317–6247 or (202) 317–6248 (not 

toll-free numbers). 

FOR FURTHER INFORMATION CONTACT: 

Sean Parman at (202) 317–6247 or Rose 

Smith at (202) 317–6248, or send an 

email to etaac@irs.gov. 

SUPPLEMENTARY INFORMATION: The 

establishment and operation of the 

Electronic Tax Administration Advisory 

Committee (ETAAC) is required by the 

Internal Revenue Service (IRS) 

Restructuring and Reform Act of 1998 

(RRA 98), Title II, Section 2001(b)(2). 

ETAAC follows a charter in accordance 

with the provisions of the Federal 

Advisory Committee Act (FACA), 5 

U.S.C., App. 2. The ETAAC provides 

continued input into the development 

and implementation of the IRS’s strategy 

for electronic tax administration. The 

ETAAC will research, analyze, consider, 

and make recommendations on a wide 

range of electronic tax administration 

issues and will provide input into the 

development of the strategic plan for 

electronic tax administration. Members 

will provide an annual report to 

Congress by June 30th. 

Applicants must complete the 

application, which includes describing 

and documenting your qualifications for 

membership to the Committee. Submit a 

short (one or two page) statement, 

including recent examples, addressing 

your specific skills and qualifications as 

they relate to the following: (1) Filing, 

preparing, or processing tax or 

information returns/requests 

electronically (e.g. e-file); (2) Managing 

a multi-channel customer service 

environment; (3) Developing web or 

mobile applications, including 

experience with human-centered 

design, front-end and back-end 

development; (4) Developing software 

product lines for businesses (specify 

small/medium sized businesses or large 

enterprise) and/or consumers; (5) 

Working in digital commerce 

environment or financial institution, 

including managing large volume of 

digital transactions and improving 

associated processes; (6) Mitigating 

cybersecurity risks affecting digital 

commerce, including, but not limited to 

identity theft, authentication, and 

transmission of sensitive data; (7) 

Incorporating mobile, cloud computing, 

digital communication, and/or analytics 

into product or service design; (8) 

Thinking critically and planning 

strategically in order to collaborate on 

digital issues and ideas, preferably 

electronic tax administration; (9) 

Managing large scale-business 

transformation, including digital 

migration, change management and 

culture change; (10) Communicating 

(oral and written) issues and 

recommendations. An 

acknowledgement of receipt will be sent 

to all applicants. 

Equal opportunity practices will be 

followed in all appointments to the 

ETAAC in accordance with Department 

of Treasury and IRS policies. The IRS 

has a special interest in assuring that 

women and men, members of all races 

and national origins, and individuals 

with disabilities have an opportunity to 

serve on advisory committees: and 

therefore, extends particular 

encouragement to nominations from 

such appropriately qualified 

individuals. 

Dated: March 27, 2015. 

David W. Parrish, 

Director, Strategic and Analytic Services, 

Office of Online Services. 

[FR Doc. 2015–07336 Filed 3–30–15; 8:45 am] 

BILLING CODE P 

DEPARTMENT OF THE TREASURY 

Office of the Secretary 

List of Countries Requiring 

Cooperation With an International 

Boycott 

In accordance with section 999(a)(3) 

of the Internal Revenue Code of 1986, 

the Department of the Treasury is 

publishing a current list of countries 

which require or may require 

participation in, or cooperation with, an 

international boycott (within the 

meaning of section 999(b)(3) of the 

Internal Revenue Code of 1986). 

On the basis of the best information 

currently available to the Department of 

the Treasury, the following countries 

require or may require participation in, 

or cooperation with, an international 

boycott (within the meaning of section 

999(b)(3) of the Internal Revenue Code 

of 1986). 

Iraq 

Kuwait 

Lebanon 

Libya 

Qatar 

Saudi Arabia 

Syria 

United Arab Emirates 

Yemen 

Danielle Rolfes, 

International Tax Counsel (Tax Policy). 

[FR Doc. 2015–07309 Filed 3–30–15; 8:45 am] 

BILLING CODE 4810–25–P 

DEPARTMENT OF THE TREASURY 

Submission for OMB Review; 

Comment Request 

AGENCY: Department of the Treasury. 

ACTION: Notice. 

SUMMARY: The Department of the 

Treasury will submit the following 

information collection request to the 

Office of Management and Budget 

(OMB) for review and clearance in 

accordance with the Paperwork 

Reduction Act of 1995, Public Law 104– 

13, on or after the date of publication of 

this notice. 

DATES: Comments should be received on 

or before April 30, 2015 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 8140, Washington, DC 

20220, or email at PRA@treasury.gov. 

FOR FURTHER INFORMATION CONTACT: 

Copies of the submission may be 

obtained by emailing PRA@treasury.gov, 

calling (202) 927–5331, or viewing the 

entire information collection request at 

www.reginfo.gov. 

SUPPLEMENTARY INFORMATION: 

Bureau of the Fiscal Service (FS) 

OMB Number: 1530–0014. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Title: Annual Letters—Certificate of 

Authority (A) and Admitted Reinsurer 

(B). 

Abstract: Annual letters sent to 

insurance companies providing surety 

bonds to protect the U.S. or companies 

providing reinsurance to the U.S. 

Information needed for renewal of 

certified companies and their 

underwriting limitations, and of 

admitted reinsurers. 

Affected Public: Private Sector: 

Businesses or other for-profits. 

Estimated Annual Burden Hours: 

13,555. 

Dawn D. Wolfgang, 

Treasury PRA Clearance Officer. 

[FR Doc. 2015–07291 Filed 3–30–15; 8:45 am] 

BILLING CODE 4810–AS–P 


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