56630 Federal Register / Vol. 73, No. 189 / Monday, September 29, 2008 / Notices 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of regulations should be directed 

to Allan Hopkins, at (202) 622–6665, or 

at Internal Revenue Service, Room 6129, 

1111 Constitution Avenue, NW., 

Washington, DC 20224, or through the 

Internet, at Allan.M.Hopkins@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Notice of Proposed Rulemaking, 

Health Insurance Portability for Group 

Health Plans, and temporary regulation, 

Interim Rules for Health Insurance 

Portability for Group Health Plans. 

OMB Number: 1545–1537. 

Regulation Project Number: REG– 

253578–96 (Final). 

Abstract: These regulations contain 

rules governing access, portability, and 

renewability requirements for group 

health plans and issuers of health 

insurance coverage offered in 

connection with a group health plan. 

The regulations also provide guidance 

for group health plans and the 

employers maintaining them regarding 

requirements imposed on plans relating 

to preexisting condition exclusions, 

discrimination based on health status, 

and access to coverage. 

Current Actions: There is no change to 

these existing regulations. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations, not-for-profit 

institutions, and state, local, or tribal 

governments. 

Estimated Number of Respondents: 

2,600,000. 

Estimated Time per Respondent: 

Varies. 

Estimated Total Annual Burden 

Hours: 262,289. 

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: September 23, 2008. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E8–22810 Filed 9–26–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[FI–165–84] 

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 

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 an 

existing notice of proposed rulemaking, 

FI–165–84, Below-Market Loans 

(§§ 1.7872–11(g)(l) and 1.7872–11(g)(3)). 

DATES: Written comments should be 

received on or before November 28, 

2008 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn P. Kirkland, Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulation should be 

directed to Carolyn N. Brown, at (202) 

622–6688, or at Internal Revenue 

Service, room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet at 

Carolyn.N.Brown@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Below-Market Loans. 

OMB Number: 1545–0913. 

Regulation Project Number: FI–165– 

84 (Notice of Proposed Rulemaking). 

Abstract: Internal Revenue Code 

section 7872 recharacterizes a belowmarket loan as a market rate loan and 

an additional transfer by the lender to 

the borrower equal to the amount of 

imputed interest. The regulation 

requires both the lender and the 

borrower to attach a statement to their 

respective income tax returns for years 

in which they have imputed income or 

claim imputed deductions under Code 

section 7872. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals or 

households, and business or other forprofit organizations. 

Estimated Number of Respondents: 

1,631,202. 

Estimated Time per Respondent: 18 

min. 

Estimated Total Annual Burden 

Hours: 481,722. 

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. 

mstockstill on PROD1PC66 with NOTICES

Federal Register / Vol. 73, No. 189 / Monday, September 29, 2008 / Notices 56631 

Approved: September 19, 2008. 

Glenn P. Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E8–22812 Filed 9–26–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 56 

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 

56, Notice Concerning Fiduciary 

Relationship. 

DATES: Written comments should be 

received on or before November 28, 

2008 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn P. Kirkland, 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 Carolyn N. Brown, 

at (202) 622–6688, or at Internal 

Revenue Service, room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or through the Internet, at 

Carolyn.N.Brown@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Notice Concerning Fiduciary 

Relationship. 

OMB Number: 1545–0013. 

Form Number: 56. 

Abstract: Form 56 is used to inform 

the IRS that a person is acting for 

another person in a fiduciary capacity 

so that the IRS may mail tax notices to 

the fiduciary concerning the person for 

whom he/she is acting. The data is used 

to ensure that the fiduciary relationship 

is established or terminated and to mail 

or discontinue mailing designated tax 

notices to the fiduciary. 

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, and individuals or 

households. 

Estimated Number of Respondents: 

25,000. 

Estimated Time per Respondent: 1 hr. 

41 min. 

Estimated Total Annual Burden 

Hours: 292,800. 

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: September 19, 2008. 

Glenn P. Kirkland, 

IRS Reports Clearance Officer. 

[FR Doc. E8–22813 Filed 9–26–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–209828–96] 

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 

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 an 

existing final regulation, REG–209828 

(TD 8758), Nuclear Decommissioning 

Funds; Revised Schedules of Ruling 

Amounts (§ 1.468A–3). 

DATES: Written comments should be 

received on or before November 28, 

2008 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Glenn P. Kirkland, Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the regulation should be 

directed to Carolyn N. Brown, at (202) 

622–6688, or at Internal Revenue 

Service, Room 6129, 1111 Constitution 

Avenue, NW., Washington, DC 20224, 

or through the Internet at 

Carolyn.N.Brown@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Nuclear Decommissioning 

Funds; Revised Schedules of Ruling 

Amounts. 

OMB Number: 1545–1511. 

Regulation Project Number: REG– 

209828–96. 

Abstract: This regulation relates to 

requests for revised schedules of ruling 

amounts for nuclear decommissioning 

reserve funds under section 468A(d) of 

the Internal Revenue Code. The 

regulation eases the burden on affected 

taxpayers by permitting electing 

taxpayers with qualifying interests in 

nuclear power plants to adjust their 

ruling amounts under a formula or 

method rather than by filing a request 

for a revised schedule of ruling 

amounts. 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

20. 

Estimated Time per Respondent: 5 

hours. 

Estimated Total Annual Burden 

Hours: 100. 

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 

mstockstill on PROD1PC66 with NOTICES