Federal Register / Vol. 74, No. 138 / Tuesday, July 21, 2009 / Notices 35909 

permit employees who are not using a 

designated financial institution to make 

salary reduction contributions to a 

SIMPLE IRA described in Internal 

Revenue Code section 408(p). Form 

5305–SIMPLE is also a model SIMPLE 

IRA agreement, but it is for use with a 

designated financial institutions. Notice 

98–4 provides guidance for employers 

and trustees regarding how they can 

comply with the requirements of Code 

section 408(p) in establishing and 

maintaining a SIMPLE IRA, including 

information regarding the notification 

and reporting requirements under Code 

section 408. 

Current Actions: There are no changes 

for the forms at this time. We are 

making this submission to renew the 

OMB approval. We are making this 

submission for renewal purposes. 

Type of Review: Extension of a 

currently approved collection. 

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

institutions, and individuals. 

Estimated Number of Respondents: 

600,000. 

Estimated Time per Respondent: 3 

hours, 31 minutes. 

Estimated Total Annual Burden 

Hours: 2,113,000. 

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: July 13, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–17216 Filed 7–20–09; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[EE–175–86; REG–108639–99] 

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, EE–175–86, 

(TD 8357), Certain Cash or Deferred 

Arrangements and Employee and 

Matching Contributions Under 

Employee Plans: REG–108639–99 

(NPRM) Retirement Plans; Cash or 

Deferred Arrangements. 

DATES: Written comments should be 

received on or before September 21, 

2009 to be assured of consideration. 

ADDRESSES: Direct all written comments 

to R. Joseph Durbala, 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 Evelyn J. Mack at Internal 

Revenue Service, Room 6129, 1111 

Constitution Avenue NW., Washington, 

DC 20224, or at (202) 622–7381, or 

through the Internet at 

(Evelyn.J.Mack@irs.gov). 

SUPPLEMENTARY INFORMATION: 

Title: Certain Cash or Deferred 

Arrangements and Employee and 

Matching Contributions under 

Employee Plans: Retirement Plans; Cash 

or Deferred Arrangements. 

OMB Number: 1545–1069. 

Regulation Project Number: EE–175– 

86; Reg–108639–99. 

Abstract: This regulation provide the 

public with the guidance needed to 

comply with sections 40(k), 401(m), and 

4979 of the Internal Revenue Code. The 

regulation affects sponsors of plans that 

contain cash or deferred arrangements 

of employee or matching contributions, 

and employees who are entitled to make 

elections under these plans. 

Current Actions: There is no changes 

to these existing regulations. 

Type of Review: Extension of a 

currently approved collection. 

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

institutions, farms, and state, local, or 

tribal governments. 

Estimated Number of Respondents: 

355,500. 

Estimated Time per Respondent: 3 

hours. 

Estimated Total Annual Burden 

Hours: 1,060,000. 

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: July 13, 2009. 

R. Joseph Durbala, 

IRS Reports Clearance Officer. 

[FR Doc. E9–17209 Filed 7–20–09; 8:45 am] 

BILLING CODE 4830–01–P 


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