21234 Federal Register / Vol. 65, No. 77 / Thursday, April 20, 2000 / Notices

DEPARTMENT OF TRANSPORTATION

Maritime Administration

Reports, Forms and Recordkeeping

Requirements; Agency Information

Collection Activity Under OMB Review

AGENCY: Maritime Administration, DOT.

ACTION: Notice and request for

comments.

SUMMARY: In compliance with the

Paperwork Reduction Act of 1995 (44

U.S.C. 3501 et seq.), this notice

announces that the information

collection abstracted below has been

forwarded to the Office of Management

and Budget (OMB) for review and

comment. Described below is the nature

of the information collection and its

expected burden. The Federal Register

notice with a 60-day comment period

soliciting comments on the following

collection was published in 65 FR 645,

January 5, 2000. Comments were

received and addressed by MARAD.

DATES: Comments must be submitted on

or before May 22, 2000.

FOR FURTHER INFORMATION CONTACT: John

T. Marquez, Jr., Office of the Chief

Counsel, Maritime Administration, 400

Seventh Street, SW, Room 7228,

Washington, DC 20590, telephone

number 202–366–5320. Copies of this

collection can also be obtained from that

office.

SUPPLEMENTARY INFORMATION: Maritime

Administration.

Title of Collection: ‘‘Eligibility of U.S.-

Flag Vessels of 100 Feet or Greater In

Registered Length to Obtain a Fishery

Endorsement to the Vessel’s

Documentation’’.

OMB Control Number: 2133–NEW.

Type of Request: Approval of a new

information collection.

Affected Public: Vessel Owners,

Charterers, Mortgagees, Mortgage

Trustees, and Vessel Managers of

vessels of 100 feet or greater in

registered length for which a fishery

endorsement to the vessel’s

documentation is being sought.

Form(s): None.

Abstract: In accordance with the

American Fisheries Act of 1998 (AFA),

owners of vessels of 100 feet or greater

in registered length who wish to obtain

a fishery endorsement to the vessel’s

documentation will be required to file

an Affidavit of United States Citizenship

demonstrating that they comply with

the requirements of section 2 of the

Shipping Act of 1916, 46 App. U.S.C.

802. Other documentation to be

submitted with the Affidavit includes a

copy of the Articles of Incorporation,

Bylaws or other comparable documents,

a description of any management

agreements entered into with NonCitizens, a certification that any

management contracts with NonCitizens do not convey control in a

fishing vessel, fish processing vessel, or

fish tender vessel to a Non-Citizen, and

a copy of any time charters or voyage

charters with Non-Citizens.

The information collection is

necessary for MARAD to determine that

a given vessel is owned and controlled

by Citizens of the United States in

accordance with the requirements of the

AFA and, therefore, is eligible to be

documented with a fishery endorsement

to its documentation. The information

may also be used to determine whether

the vessel owner, charterer, processor or

other entity has violated harvesting and

processing caps imposed under section

210(e)(1) and (2) of the AFA, and

whether there is a conflict with an

international treaty or agreement that

would result in an exemption from the

requirements of the rule for a particular

vessel owner or mortgagee.

Annual Estimated Burden Hours:

2950 hours.

ADDRESSES: Send comments to the

Office of Information and Regulatory

Affairs, Office of Management and

Budget, 725 17th Street, NW,

Washington, DC 20503, Attention

MARAD Desk Officer.

Comments Are Invited On: Whether

the proposed collection of information

is necessary for the proper performance

of the functions of the Department,

including whether the information will

have practical utility; the accuracy of

the Department’s estimate of the burden

of the proposed information collection;

ways to enhance the quality, utility and

clarity of the information to be

collected; and ways to minimize the

burden of the collection of information

on respondents, including the use of

automated collection techniques or

other forms of information technology.

A comment to OMB is best assured of

having its full effect if OMB receives it

within 30 days of publication.

Dated: April 17, 2000.

Edmund T. Sommer, Jr.,

Acting Secretary, Maritime Administration.

[FR Doc. 00–9933 Filed 4–19–00; 8:45 am]

BILLING CODE 4910–81–P

DEPARTMENT OF THE TREASURY

Submission for OMB Review;

Comment Request

April 10, 2000.

The Department of Treasury has

submitted the following public

information collection requirement(s) to

OMB for review and clearance under the

Paperwork Reduction Act of 1995,

Public Law 104–13. Copies of the

submission(s) may be obtained by

calling the Treasury Bureau Clearance

Officer listed. Comments regarding this

information collection should be

addressed to the OMB reviewer listed

and to the Treasury Department

Clearance Officer, Department of the

Treasury, Room 2110, 1425 New York

Avenue, NW., Washington, DC 20220.

DATES: Written comments should be

received on or before May 22, 2000 to

be assured of consideration.

Internal Revenue Service (IRS)

OMB Number: 1545–1672.

Regulation Project Number: REG–

209135–88 NPRM and Temporary.

Type of Review: Extension.

Title: Certain Asset Transfers to

Regulated Investment Companies (RICs)

and Real Estate Investment Trusts

(REITs).

Description: The regulation applies

with respect to the net built-in gain of

C corporation assets that become assets

of a Regulated Investment Company

(RIC) or Real Estate Investment Trust

(REIT) by the qualification of a C

corporation as a RIC or REIT or by the

transfer of assets of a C corporation to

a RIC or REIT in a carryover basis

transaction. The regulation generally

requires the corporation to recognize

gain as if it had sold the assets at fair

market value and immediately

liquidated. The regulations permit the

transferee RIC or REIT to elect, in lieu

of liquidation treatment, to be subject to

the rules of section 1374 of the Internal

Revenue Code and the regulations

thereunder. In order to obtain the

benefit of a section 1374 election, the

taxpayer is required to make a statement

indicating that it elects to be subject to

the rules of section 1374 and the

regulations thereunder.

Estimated Number of Respondents:

100.

Estimated Burden Hours Per

Respondent: 30 minutes.

Frequency of Response: Other (once).

Estimated Total Reporting Burden: 50

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

Federal Register / Vol. 65, No. 77 / Thursday, April 20, 2000 / Notices 21235

Executive Office Building, Washington,

DC 20503.

Lois K. Holland,

Departmental Reports Management Officer.

[FR Doc. 00–9871 Filed 4–19–00; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Submission for OMB Review;

Comment Request

April 11, 2000.

The Department of Treasury has

submitted the following public

information collection requirement(s) to

OMB for review and clearance under the

Paperwork Reduction Act of 1995,

Public Law 104–13. Copies of the

submission(s) may be obtained by

calling the Treasury Bureau Clearance

Officer listed. Comments regarding this

information collection should be

addressed to the OMB reviewer listed

and to the Treasury Department

Clearance Officer, Department of the

Treasury, Room 2110, 1425 New York

Avenue, NW., Washington, DC 20220.

DATES: Written comments should be

received on or before May 22, 2000 to

be assured of consideration.

Internal Revenue Service (IRS)

OMB Number: 1545–0887.

Form Number: IRS Form 8281.

Type of Review: Extension.

Title: Information Return for Publicly

Offered Original Issue Discount

Instruments.

Description: Form 8281 is filed by the

issuer of a publicly offered debt

instrument having Original Issue

Discount (OID). The information is used

to update Publication 1212, ‘‘List of

Original Issue Discount Instruments.

Estimated Number of Respondents/

Recordkeepers: 500.

ESTIMATED BURDEN HOURS PER

RESPONDENT/RECORDKEEPER

Recordkeeping .................... 5 hr., 1 min.

Learning about the law or

the form.

30 min.

Preparing, copying, assembling, and sending the

form to the IRS.

37 min.

Frequency of Response: On occasion,

Annually.

Estimated Total Reporting/

Recordkeeping Burden: 3,065 hours.

OMB Number: 1545–1518.

Form Number: IRS Form 5498–MSA.

Type of Review: Extension.

Title: MSA or Medicate+Choice MSA

Information.

Description: Form 5498–MSA is used

to report contributions to a medical

savings account as set forth in section

220(h).

Estimated Number of Respondents:

16,442.

Estimated Burden Hours Per

Respondent: 10 minutes.

Frequency of Response: Annually.

Estimated Total Reporting Burden:

6,988 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

Executive Office Building, Washington,

DC 20503.

Lois K. Holland,

Departmental Reports Management Officer.

[FR Doc. 00–9872 Filed 4–19–00; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Submission for OMB Review;

Comment Request

April 13, 2000.

The Department of Treasury has

submitted the following public

information collection requirement(s) to

OMB for review and clearance under the

Paperwork Reduction Act of 1995,

Public Law 104–13. Copies of the

submission(s) may be obtained by

calling the Treasury Bureau Clearance

Officer listed. Comments regarding this

information collection should be

addressed to the OMB reviewer listed

and to the Treasury Department

Clearance Officer, Department of the

Treasury, Room 2110, 1425 New York

Avenue, NW., Washington, DC 20220.

DATES: Written comments should be

received on or before May 22, 2000 to

be assured of consideration.

Internal Revenue Service (IRS)

OMB Number: 1545–1605.

Revenue Ruling Number: Revenue

Ruling 2000–8.

Type of Review: Extension.

Title: Negative Elections in Section

401(k) Plans.

Description: Revenue Ruling 2000–8

describes certain criteria that must be

met before an employee’s compensation

can be reduced and contributed to an

employer’s section 401(k) plan in the

absence of an affirmative election by the

employee.

Estimated Number of Respondents:

1,500.

Estimated Burden Hours Per

Respondent: 1 hour, 10 minutes.

Frequency of Response: On occasion,

Annually.

Estimated Total Reporting Burden:

1,750 hours.

OMB Number: 1545–1673.

Revenue Procedure Number: Revenue

Procedure 2000–16.

Type of Review: Extension.

Title: Employee Plans Compliance

Resolution System.

Description: The information

requested in this revenue procedure is

required to enable the Commissioner,

Tax Exempt and Government Entities

Division of the Internal Revenue Service

to make determinations on the issuance

of various types of closing agreements

and compliance statements. The

issuance of these agreements and

statements allows individual plans to

maintain their tax-qualified status. As a

result, the favorable tax treatment of the

benefits of the eligible employees is

retained.

Estimated Number of Respondents/

Recordkeepers: 4,242.

Estimated Burden Hours Per

Respondent/Recordkeeper: 14 hours, 32

minutes.

Frequency of Response: On occasion.

Estimated Total Reporting Burden:

61,697 hours.

OMB Number: 1545–1674.

Revenue Procedure Number: Revenue

Procedure 2000–20.

Type of Review: Extension.

Title: Master and Prototype Plans.

Description: 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

40(a) of the Internal Revenue Code. The

information requested in sections 5.14,

9.11, 12.02, 12.03, 15.02, 17.02, 18.06,

19.02 and 19.09 of the master and

prototype procedure is in addition to

the information required to be

submitted with Forms 4461

(Application for Approval of Master or

Prototype and Regional Prototype

Defined Contribution Plan); 4461–A

(Application for Approval of Master or

Prototype and Regional Prototype

Defined Benefit Plan); and 4461–B

(Application for Approval of Master or

Prototype Plan (Mass Submitter

Adopting Sponsor)). The information is

needed in order to enable the Employee

Plans function of the Service’s Tax

Exempt and Government Entities

Division to issue an opinion letter.

Estimated Number of Respondents:

266,530.

Estimated Burden Hours Per

Respondent: 1 hour, 32 minutes.