30222 Federal Register / Vol. 83, No. 124 / Wednesday, June 27, 2018 / Notices 

Abstract: This revenue procedure 

provides guidance on the process of 

requesting and obtaining advance 

pricing agreements from the advance 

pricing agreement and mutual 

agreement program (‘‘APMA’’), to 

process applications, negotiate 

agreements, and to verify compliance 

with agreements and whether 

agreements require modification. 

Current Actions: There are no changes 

being made to the revenue procedure at 

this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit; individuals or households. 

Estimated Number of Respondents: 

390. 

Estimated Time per Respondent: 27.9 

hours. 

Estimated Total Annual Burden 

Hours: 10,900. 

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: June 18, 2018. 

Laurie Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2018–13748 Filed 6–26–18; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Forms 5310 and 6088 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service, 

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. The 

IRS is soliciting comments concerning 

Form 5310, Application for 

Determination for Terminating Plan, 

and Form 6088, Distributable Benefits 

from Employee Pension Benefit Plans. 

DATES: Written comments should be 

received on or before August 27, 2018 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to Laurie Brimmer, Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW, Washington, DC 20224. 

FOR FURTHER INFORMATION CONTACT: 

Requests for additional information or 

copies of the forms and instructions 

should be directed to Sara Covington, at 

Internal Revenue Service, Room 6526, 

1111 Constitution Avenue NW, 

Washington, DC 20224, or at (202) 317– 

6038, or through the internet, at 

Sara.L.Covington@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Form 5310, Application for 

Determination for Terminating Plan, 

and Form 6088, Distributable Benefits 

from Employee Pension Benefit Plans. 

OMB Number: 1545–0202. 

Form Number: Forms 5310 and 6088. 

Abstract: Employers who have 

qualified deferred compensation plans 

can take an income tax deduction for 

contributions to their plans. Form 5310 

is used to request an IRS determination 

letter about the plan’s qualification 

status (qualified or non-qualified) under 

Internal Revenue Code sections 401(a) 

or 403(a) of a pension. Form 6088 is 

used by the IRS to analyze an 

application for a determination letter on 

the qualification of the plan upon 

termination. 

Current Actions: There are no changes 

being made to the forms at this time. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Responses: 

40,000. 

Estimated Average Time per 

Response: 42.96 hours. 

Estimated Total Annual Burden 

Hours: 1,718,300. 

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: June 18, 2018. 

Laurie Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2018–13749 Filed 6–26–18; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Regulation Project 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice and request for 

comments. 

SUMMARY: The Internal Revenue Service, 

as part of its continuing effort to reduce 

paperwork and respondent burden, 

invites the general public and other 


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