Notice2023-26102
Proposed Collection; Requesting Comments on Form 15315
Primary source
Metadata and text below are from the Federal Register, a public-domain U.S. government work. Always verify the official published version before relying on it for any legal matter.
Published
November 28, 2023
Issuing agencies
Treasury DepartmentInternal Revenue Service
Abstract
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 15315, Annual Certification for Multiemployer Defined Benefit Plans.
Full Text
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<title>Federal Register, Volume 88 Issue 227 (Tuesday, November 28, 2023)</title>
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[Federal Register Volume 88, Number 227 (Tuesday, November 28, 2023)]
[Notices]
[Pages 83204-83205]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-26102]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Requesting Comments on Form 15315
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice and request for comments.
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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 15315, Annual Certification for Multiemployer Defined
Benefit Plans.
[[Page 83205]]
DATES: Written comments should be received on or before January 29,
2024 to be assured of consideration.
ADDRESSES: Direct all written comments to Andres Garcia, Internal
Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC
20224, or by email to <a href="/cdn-cgi/l/email-protection#671715064904080a0a02091314270e151449000811"><span class="__cf_email__" data-cfemail="d2a2a0b3fcb1bdbfbfb7bca6a192bba0a1fcb5bda4">[email protected]</span></a>. Include OMB Control No.
1545-2111 in the subject line of the message.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of this collection should be directed to Ryan Mitchell (904)
661-3080, at Internal Revenue Service, Room 6526, 1111 Constitution
Avenue NW, Washington, DC 20224, or through email at
<a href="/cdn-cgi/l/email-protection#64161d050a4a084a090d10070c010808240d16174a030b12"><span class="__cf_email__" data-cfemail="5f2d263e3171337132362b3c373a33331f362d2c71383029">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION: The IRS is currently seeking comments
concerning the following information collection tools, reporting, and
record-keeping requirements:
Title: Annual Certification for Multiemployer Defined Benefit
Plans.
OMB Number: 1545-2111.
Form Number: 15315.
Abstract: Internal Revenue Code section 432(b)(3) requires an
actuarial certification of whether a multiemployer plan is in
endangered status, and whether a multiemployer plan is or will be in
critical status, for each plan year. This certification must be
completed by the 90th day of the plan year and must be provided to the
Secretary of the Treasury and to the plan sponsor. If the certification
is with respect to a plan year that is within the plan's funding
improvement period or rehabilitation period arising from a prior
certification of endangered or critical status, the actuary must also
certify whether the plan is making scheduled progress in meeting the
requirements of its funding improvement or rehabilitation plan.
Actuaries submit Form 15315 to report the actuarial certification
of a multiemployer plan's status.
Current Actions: There is no change to the existing collection.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, Not-
for-profit institutions.
Estimated Number of Responses: 1,200.
Estimated Time per Respondent: 45 minutes.
Estimated Total Annual Burden Hours: 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: November 21, 2023.
Jon R. Callahan,
Senior Tax Analyst.
[FR Doc. 2023-26102 Filed 11-27-23; 8:45 am]
BILLING CODE 4830-01-P
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