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###### Department of the Treasury

###### Internal Revenue Service

          - [REG-120399-10 (T.D. 9491)]
          - RIN 1545-BJ61

# 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 existing Interim Final Regulations, Patient Protection and Affordable Care Act Enrollment Opportunity Notice Relating to Lifetime Limits.

# DATES:

Written comments should be received on or before November 9, 2010 to be assured of consideration.

# ADDRESSES:

Direct all written comments to Gerald Shields, Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington, DC 20224.

# FOR FURTHER INFORMATION CONTACT:

                        Requests for additional information or copies of the regulations should be directed to Joel Goldberger, (202) 927-9368, or at Internal Revenue Service, Room 6129, 1111 Constitution Avenue, NW., Washington DC 20224, or through the internet, at                         *Joel.P.Goldberger@irs.gov.*

*Title:*                         Patient Protection and Affordable Care Act Enrollment Opportunity Notice Relating to Lifetime Limits.                    

*OMB Number:*                         1545-2179.                    

*Regulation Project Number:*                         REG-120399-10 [RIN 1545-BJ61]                    

*Abstract:*26 CFR 54.9815-2711T requires plans and issuers to provide an individual whose coverage ended due to reaching a lifetime limit on the dollar value of all benefits notice that the lifetime limit no longer applies and with an opportunity to enroll (including notice of an opportunity to enroll) that continues for at least 30 days.                    

*Current Actions:*                         There is no change to this existing regulation.                    

*Type of Review:*                         Extension of a currently approved collection.                    

*Affected Public:*                         Business or other for-profit organizations.                    

*Estimated Number of Respondents:*                         29,000.                    

*Estimated Total Annual Burden Hours:*                         1300 Hours.                    

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: August 27, 2010.

Gerald Shields,

Supervisory Tax Analyst.

[FR Doc. 2010-22635 Filed 9-9-10; 8:45 am]

BILLING CODE 4830-01-P