Federal Register / Vol. 82, No. 219 / Wednesday, November 15, 2017 / Notices 52969 

Regulation, TD 9467—Measurement of 

Assets and Liabilities for Pension 

Funding Purposes, and Notice 2014– 

53—Pension Funding Stabilization 

under the Highway and Transportation 

Funding Act of 2014 (HAFTA). 

DATES: Written comments should be 

received on or before January 16, 2018 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to L. 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 regulations should be 

directed to LaNita Van Dyke at (202) 

371–6009, at Internal Revenue Service, 

Room 6526, 1111 Constitution Avenue 

NW., Washington, DC 20224, or through 

the internet at Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Measurement of Assets and 

Liabilities for Pension Funding 

Purposes. 

OMB Number: 1545–2095. 

Regulation Project Number: REG– 

139236–07 (TD 9467) and Notice 2014– 

53. 

Abstract: In order to implement the 

statutory provisions under sections 430 

and 436, this final regulation contains 

collections of information in 

§§ 1.430(f)–1(f), 1.430(h)(2)–1(e), 1.436– 

1(f), and 1.436–1(h). The information 

required under § 1.430(f)–1(f) is 

required in order for plan sponsors to 

make elections regarding a plan’s credit 

balances upon occasion. The 

information under § 1.430(g)–1(d)(3) is 

required in order for a plan sponsor to 

include as a plan asset a contribution 

made to avoid a restriction under 

section 436. The information required 

under § 1.430(h)(2)–1(e) is required in 

order for a plan sponsor to make an 

election to use an alternative interest 

rate for purposes of determining a plan’s 

funding obligations under § 1.430(h)(2)– 

1. The information required under 

§§ 1.436–1(f) and 1.436–1(h) is required 

in order for a qualified defined benefit 

plan’s enrolled actuary to provide a 

timely certification of the plan’s 

adjusted funding target attainment 

percentage (AFTAP) for each plan year 

to avoid certain benefit restrictions. 

The Highway and Transportation 

Funding Act of 2014 (HATFA), Public 

Law 113–159, was enacted on August 8, 

2014, and was effective retroactively for 

single employer defined benefit pension 

plans, optional for plan years beginning 

in 2013 and mandatory for plan years 

beginning in 2014. Notice 2014–53 

provides guidance on these changes to 

the funding stabilization rules for 

single-employer pension plans. 

Current Actions: There is no change to 

TD 9465 or Notice 2014–53. 

Type of Review: Extension without 

change of a currently approved 

collection. 

Affected Public: Individuals, business 

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

local or tribal governments. 

TD 9467 

Estimated Number of Respondents: 

80,000. 

Estimated Time per Respondent: 1.5 

hrs. 

Estimated Total Annual Burden 

Hours: 120,000. 

Notice 2014–53 

Estimated Number of Respondents: 

76,600. 

Estimated Time per Respondent: 30 

minutes. 

Estimated Total Annual Burden 

Hours: 38,000. 

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: November 8, 2017. 

Laurie Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–24662 Filed 11–14–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

Proposed Collection; Comment 

Request for Form 4419. 

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. 

Currently, the IRS is soliciting 

comments concerning Form 4419, 

Application for Filing Information 

Returns Electronically (FIRE). 

DATES: Written comments should be 

received on or before January 16, 2018 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to L. 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 form and instructions 

should be directed to LaNita Van Dyke 

at (202) 317–6009, at Internal Revenue 

Service, Room 6526, 1111 Constitution 

Avenue NW., Washington, DC 20224, or 

through the internet at 

Lanita.VanDyke@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Application for Filing 

Information Returns Electronically 

(FIRE). 

OMB Number: 1545–0387. 

Form Number: 4419. 

Abstract: Under section 6011(e)(2)(a) 

of the Internal Revenue Code, any 

person, including corporations, 

partnerships, individuals, estates and 

trusts, who is required to file 250 or 

more information returns must file such 

returns magnetically or electronically. 

Payers required to file on magnetic 

media or electronically must complete 

Form 4419 to receive authorization to 

file. 

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, non-profit 

institutions, and Federal, State, local or 

tribal governments. 

Estimated Number of Respondents: 

15,000. 


sradovich on DSK3GMQ082PROD with NOTICES
52970 Federal Register / Vol. 82, No. 219 / Wednesday, November 15, 2017 / Notices 

Estimated Number of Respondents: 26 

minutes. 

Estimated Total Annual Burden 

Hours: 6,500. 

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: November 8, 2017. 

Laurie Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–24649 Filed 11–14–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

[EE–14–81] 

Proposed Collection; Comment 

Request for Deductions and 

Reductions in Earnings and Profits (or 

Accumulated Profits) With Respect to 

Certain Foreign Deferred 

Compensation Plans Maintained by 

Certain Foreign Corporations or by 

Foreign Branches of Domestic 

Corporations 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: The Internal Revenue Service 

(IRS), 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 

information collection requirements 

related to deductions and reductions in 

earnings and profits (or accumulated 

profits) with respect to certain foreign 

deferred compensation plans 

maintained by certain foreign 

corporations or by foreign branches of 

domestic corporations. 

DATES: Written comments should be 

received on or before January 16, 2018 

to be assured of consideration. 

ADDRESSES: Direct all written comments 

to L. 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 regulation should be 

directed to Taquesha Cain, at (202) 317– 

8979 Room 6526, 1111 Constitution 

Avenue NW., Washington, DC 20224, or 

through the internet at 

Taquesha.R.Cain@irs.gov. 

SUPPLEMENTARY INFORMATION: 

Title: Deductions and Reductions in 

Earnings and Profits (or Accumulated 

Profits) With Respect to Certain Foreign 

Deferred Compensation Plans 

Maintained by Certain Foreign 

Corporations or by Foreign Branches of 

Domestic Corporations. 

OMB Number: 1545–1393. 

Regulation Project Number: EE–14– 

81. 

Abstract: The regulation provides 

guidance regarding the limitations on 

deductions and adjustments to earnings 

and profits (or accumulated profits) for 

certain foreign deferred compensation 

plans. The information required by the 

regulation will be used by the IRS to 

administer section 404A of the Internal 

Revenue Code and to accurately 

determine the correct deductions and 

reductions in earnings and profits 

attributable to deferred compensation 

plans maintained by foreign subsidiaries 

and foreign branches of domestic 

corporations. 

Current Actions: There is no change 

in the paperwork burden previously 

approved by OMB. 

Type of Review: Extension of a 

currently approved collection. 

Affected Public: Business or other forprofit organizations. 

Estimated Number of Respondents: 

1,250. 

Estimated Time per Respondent: 508 

hours. 

Estimated Total Annual Burden 

Hours: 634,450. 

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: November 8, 2017. 

L. Brimmer, 

Senior Tax Analyst. 

[FR Doc. 2017–24648 Filed 11–14–17; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF VETERANS 

AFFAIRS 

[OMB Control No. 2900–0080] 

Agency Information Collection 

Activity: Funeral Arrangements 

AGENCY: Veterans Health 

Administration, Department of Veterans 

Affairs. 

ACTION: Notice. 

SUMMARY: Veterans Health 

Administration, Department of Veterans 

Affairs (VA), is announcing an 

opportunity for public comment on the 

proposed collection of certain 

information by the agency. Under the 


sradovich on DSK3GMQ082PROD with NOTICES