Federal Register / Vol. 75, No. 191 / Monday, October 4, 2010 / Notices 61243 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[REG–209626–93] (TD 8796) 

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–209626– 

93 (TD 8796), Notice, Consent, and 

Election Requirements Under Sections 

411(a)(11) and 417 (§§ 1.411(a)–11T and 

1.417(e)–1T). 

DATES: Written comments should be 

received on or before December 3, 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 at Internal 

Revenue Service, room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 927–9368, or 

through the Internet at 

Joel.P.Goldberger@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Notice, Consent, and Election 

Requirements Under Sections 411(a)(11) 

and 417. 

OMB Number: 1545–1471. 

Regulation Project Number: REG– 

209626–93 (TD 8796). 

Abstract: These regulations provide 

guidance concerning the notice consent 

requirements under Code section 

411(a)(11) and the notice and election 

requirements of Code section 417, 

Regulation section 1.411(a)–11(c) 

provides that a participant’s consent to 

a distribution under code section 

411(a)(11) is not valid unless the 

participant receives a notice of his or 

her rights under the plan no more than 

90 and no less than 30 days prior to the 

annuity starting date. Regulation section 

1.417(e)–1 sets forth the same 90/30-day 

time period for providing the notice 

explaining the qualified joint and 

survivor annuity and waiver rights 

under Code section 417(a)(3). 

Current Actions: There is no change to 

this existing regulation. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Individuals, business 

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

local or tribal governments. 

Estimated Number of Respondents: 

750.000. 

Estimated Time per Respondent: .011 

hr. 

Estimated Total Annual Burden 

Hours: 8,333. 

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 15, 2010. 

Gerald Shields, 

IRS Supervisory Tax Analyst. 

[FR Doc. 2010–24760 Filed 10–1–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 5307 

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 

5307, Application for Determination for 

Adopters of Master or Prototype or 

Volume Submitter Plans. 

DATES: Written comments should be 

received on or before December 3, 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 copies of the form and 

instructions should be directed to Joel 

Goldberger, at (202) 927–9368, Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or through the Internet at 

Joel.P.Goldberger@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Application for Determination 

for Adopters of Master or Prototype or 

Volume Submitter Plans. 

OMB Number: 1545–0200. 

Form Number: 5307. 

Abstract: Employers whose pension 

plans meet the requirements of Internal 

Revenue Code section 401(a) are 

permitted a deduction for their 

contributions to these plans. To have a 

plan qualified under Code section 

401(a), the employer must submit an 

application to the IRS as required by 

regulation § 1.401–1(b)(2). Form 5307 is 

used as an application for this purpose 

by adopters of master or prototype or 

volume submitter plans. 

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. 

Estimated Number of Respondents: 

100,000. 


jlentini on DSKJ8SOYB1PROD with NOTICES
61244 Federal Register / Vol. 75, No. 191 / Monday, October 4, 2010 / Notices 

Estimated Time per Respondent: 51 

hours, 9 minutes. 

Estimated Total Annual Burden 

Hours: 5,115,000. 

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 16, 2010. 

Gerald Shields, 

IRS Supervisory Tax Analyst. 

[FR Doc. 2010–24759 Filed 10–1–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[INTL–9–95] 

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, INTL–9–95 (TD 

8702), Certain Transfers of Domestic 

Stock or Securities by U.S. Persons to 

Foreign Corporations (§ 1.367(a)–3). 

DATES: Written comments should be 

received on or before December 3, 2010 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Gerald J. 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 R. Joseph Durbala at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue, NW., Washington, 

DC 20224, or at (202) 622–3634, or 

through the Internet at 

RJoseph.Durbala@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Certain Transfers of Domestic 

Stock or Securities by U.S. Persons to 

Foreign Corporations. 

OMB Number: 1545–1478. 

Regulation Project Number: INTL–9– 

95 (TD 8702). 

Abstract: This regulation relates to 

certain transfers of stock or securities of 

domestic corporations pursuant to the 

corporate organization, reorganization, 

or liquidation provisions of the internal 

Revenue Code. Transfers of stock or 

securities by U.S. persons in tax-free 

transactions are treated as taxable 

transactions when the acquirer is a 

foreign corporation, unless an exception 

applies under Code section 367(a). This 

regulation provides that no U.S. person 

will qualify for an exception unless the 

U.S. target company complies with 

certain reporting requirements. 

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 Responses: 100. 

Estimated Time Per Response: 10 

hours. 

Estimated Total Annual Burden 

Hours: 1,000. 

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 28, 2010. 

R. Joseph Durbala, 

IRS Tax Analyst. 

[FR Doc. 2010–24758 Filed 10–1–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 8038–R 

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 

8038–R, Request for Recovery of 

Overpayments Under Arbitrage Rebate 

Provisions. 

DATES: Written comments should be 

received on or before December 3, 2010 

to be assured of consideration. 


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