Notice2023-28760
Agency Forms Submitted for OMB Review, Request for Comments
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
December 29, 2023
Issuing agencies
Railroad Retirement Board
Full Text
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<title>Federal Register, Volume 88 Issue 249 (Friday, December 29, 2023)</title>
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[Federal Register Volume 88, Number 249 (Friday, December 29, 2023)]
[Notices]
[Pages 90220-90222]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2023-28760]
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RAILROAD RETIREMENT BOARD
Agency Forms Submitted for OMB Review, Request for Comments
In accordance with the Paperwork Reduction Act of 1995 (44 U.S.C.
chapter 35), the Railroad Retirement Board (RRB) is forwarding an
Information Collection Request (ICR) to the Office of Information and
Regulatory Affairs (OIRA), Office of Management and Budget (OMB). Our
ICR describes the information we seek to collect from the public.
Review and approval by OIRA ensures that we impose appropriate
paperwork burdens.
The RRB invites comments on the proposed collections of information
to determine (1) the practical utility of the collections; (2) the
accuracy of the estimated burden of the collections; (3) ways to
enhance the quality, utility, and clarity of the information that is
the subject of collection; and (4) ways to minimize the burden of
collections on respondents, including the use of automated collection
techniques or other forms of information technology. Comments to the
RRB or OIRA must contain the OMB control number of the ICR. For proper
consideration of your comments, it is best if the RRB and OIRA receive
them within 30 days of the publication date.
1. Title and Purpose of Information Collection: Medical Reports; OMB
3220-0038
Under sections 2(a)(1)(iv) and 2(a)(1)(v) of the Railroad
Retirement Act (RRA) (45 U.S.C. 231a), annuities are payable to
qualified railroad employees whose physical or mental condition makes
them unable to (1) work in their regular occupation (occupational
disability) or (2) work at all (total disability). The requirements for
establishing disability and proof of continuing disability under the
RRA are prescribed in 20 CFR 220.
Annuities are also payable to (1) qualified spouses and widow(ers)
under sections 2(c)(1)(ii)(C) and 2(d)(1)(ii) of the RRA who have a
qualifying child who became disabled before age 22; (2) surviving
children on the basis of disability under section 2(d)(1)(iii)(C), if
the child's disability began before age 22; and (3) widow(er)s on the
basis of disability under section 2(d)(1)(i)(B). To meet the disability
standard, the RRA provides that individuals must have a permanent
physical or mental condition that makes them unable to engage in any
regular employment.
Under section 2(d)(1)(v) of the RRA, annuities are also payable to
remarried widow(er)s and surviving divorced spouses on the basis of,
among other things, disability or having a qualifying disabled child in
care. However, the disability standard in these cases is that found in
the Social Security Act. That is, individuals must be unable to engage
in any substantial gainful activity by reason of any medically
determinable physical or mental impairment. The RRB also determines
entitlement to a Period of Disability and entitlement to early Medicare
based on disability for qualified claimants in accordance with section
216 of the Social Security Act.
When making disability determinations, the RRB needs evidence from
acceptable medical sources. The RRB currently utilizes Forms G-3EMP,
Report of Medical Condition by Employer; G-197, Authorization to
Disclose Information to the Railroad Retirement Board; G-250, Medical
Assessment; G-250A, Medical Assessment of Residual Functional Capacity;
G-260, Report of Seizure Disorder; RL-11B, Disclosure of Hospital
Medical Records; RL-11D, Disclosure of Medical Records from a State
Agency; RL-11D1, Request for Medical Evidence from Employers, and RL-
250, Request for Medical Assessment, to obtain the necessary medical
evidence. One response is requested of each respondent. Completion is
required for all forms to obtain benefits except Form RL-11D1, which is
voluntary.
Previous Requests for Comments: The RRB has already published the
initial 60-day notice (88 FR 73054 on October 24, 2023) required by 44
U.S.C. 3506(c)(2). That request elicited no comments.
Information Collection Request (ICR)
Title: Medical Reports.
OMB Control Number: 3220-0038.
Form(s) submitted: G-3EMP, G-197, G-250, G-250a, G-260, RL-11B, RL-
11D, RL-11D1, and RL-250.
Type of request: Extension without change of a currently approved
collection.
Affected public: Individuals or households; Private Sector; State,
Local and Tribal Government.
Abstract: The Railroad Retirement Act provides disability annuities
for qualified railroad employees whose physical or mental condition
renders
[[Page 90221]]
them incapable of working in their regular occupation (occupational
disability) or any occupation (total disability). The medical reports
obtain information needed for determining the nature and severity of
the impairment.
Changes proposed: The RRB proposes no changes to Form G-3EMP, G-
197, G-250, G-250A, G-260, RL-11B, RL-11D, RL-11D1, and RL-250.
The burden estimate for the ICR is as follows:
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Annual
Form number responses Time (minutes) Burden (hours)
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G-3EMP.......................................................... 600 10 100
G-197........................................................... 6,000 10 1,000
G-250........................................................... 11,950 30 5,975
G-250A.......................................................... 50 20 17
G-260........................................................... 100 25 42
RL-11B.......................................................... 5,000 10 833
RL-11D.......................................................... 250 10 42
RL-11D1......................................................... 600 20 200
RL-250.......................................................... 11,950 10 1,992
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Total....................................................... 36,500 .............. 10,201
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2. Title and Purpose of Information Collection: Report of Stock Options
and Other Payments; OMB 3220-0203
The Railroad Retirement Board (RRB) is directed by 45 U.S.C.
231f(c)(2) to establish a financial interchange (FI) between the
railroad retirement and social security systems to place the Social
Security Old-Age and Survivors Insurance (OASI) and Disability
Insurance (DI) Trust Funds and the Centers for Medicare and Medicaid
Services (CMS) Hospital Insurance (HI) Trust Fund in the same condition
they would have been had railroad employment been covered by the Social
Security Act and Federal Insurance Contributions Act (FICA). Each year,
the RRB estimates the benefits and expenses that would have been paid
by these trust funds, as well as the payroll taxes and income taxes
that would have been received by them. To make these estimates, the RRB
requires information on all earnings data that are not taxable under
the Railroad Retirement Tax Act (RRTA) but would be taxable under FICA.
A recent court ruling, Wisconsin Central Ltd. v. U.S., determined
that non-qualified stock options (NQSOs) are not taxable under section
3231 of RRTA but would be taxable under FICA. Additionally, in Union
Pacific Railroad Co. v. U.S., the Eight Circuit Court of Appeals
determined whether certain ratification payments were taxable under the
RRTA. The RRB requires railroad employer to provide information on the
value of NQSOs and any ratification payments from the railroad employer
separately from a railroad worker's reported RRTA compensation to
determine the payroll taxes due to the Social Security Administration
(SSA) and CMS and administer transfer of funds between the RRB, SSA and
CMS accordingly.
The payroll information collected from the BA-15 is essential for
the calculation of payroll taxes and benefits used by the FI. Failure
to collect NQSOs and ratification payment information will result in
understating the payroll taxes that should have been collected and the
benefit amounts that would have been payable under the Social Security
Act for FI purposes. Accurate compensation file tabulations are also an
integral part of the data needed to estimate future tax revenues and
corresponding FI amounts. Without information on NQSOs and ratification
payments, the amount of funds to be transferred between the RRB, SSA
and CMS cannot be determined.
Previous Requests for Comments: The RRB has already published the
initial 60-day notice (88 FR 73055 on October 24, 2023) required by 44
U.S.C. 3506(c)(2). That request elicited no comments.
Information Collection Request (ICR)
Title: Report of Stock Options and Other Payments.
OMB Control Number: 3220-0203.
Form(s) submitted: BA-15.
Type of request: Revision of a currently approved collection of
information.
Affected public: Private Sector; Businesses or other for-profits.
Abstract: Section 7(b) (6) of the Railroad Retirement Act (45
U.S.C. 231f(c)(2)) requires a financial interchange between the SSA,
CMS, and the RRB trust funds. The collection obtains non-qualified
stock options and ratification payments for railroad employees. The
information is used to calculate the correct payroll taxes and benefits
that would have been paid to place the OASIDI and CMS trust funds in
the same condition they would have been had railroad employment been
covered by the SS and FIC acts.
Changes proposed: The RRB proposes minor non burden impacting
changes to the Form BA-15:
<bullet> remove the word ``ratification'' and replace with
``other'' in the first paragraph of the form and section 24-27 of the
Form tab,
<bullet> remove the word ``ratification'' and replace with
``other'' in the Instructions tab for number 14-17 & 24-27,
<bullet> remove the word ``ratification'' and replace with
``other'' in the Data Layout tab for 28-31, and
<bullet> remove the first row titled ``Column'' in the Data Layout
tab.
The burden estimate for the ICR is as follows:
Estimate of Annual Respondent Burden
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Annual
Form number responses Time (minutes) Burden (hours)
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BA-15 (by secure Email, FTP, or CD-ROM)--Positive............... 50 300 250
BA-15 ( by secure Email, FTP, or CD-ROM)--Negative.............. 550 15 137.5
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Total....................................................... 600 .............. 388
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[[Page 90222]]
Additional Information or Comments: Copies of the forms and
supporting documents can be obtained from Kennisha Money at (312) 469-
2591 or <a href="/cdn-cgi/l/email-protection#541f313a3a3d273c357a193b3a312d142626367a333b22"><span class="__cf_email__" data-cfemail="1f547a7171766c777e315270717a665f6d6d7d31787069">[email protected]</span></a>.
Comments regarding the information collection should be addressed
to Brian Foster, Railroad Retirement Board, 844 North Rush Street,
Chicago, Illinois, 60611-1275 or <a href="/cdn-cgi/l/email-protection#dd9fafb4bcb3f39bb2aea9b8af9dafafbff3bab2ab"><span class="__cf_email__" data-cfemail="9fddedf6fef1b1d9f0ecebfaeddfededfdb1f8f0e9">[email protected]</span></a> and to the OMB
Desk Officer for the RRB, Fax: 202-395-6974, Email address:
<a href="/cdn-cgi/l/email-protection#a1eee8f3e0fef2d4c3ccc8d2d2c8cecfe1ceccc38fc4ced18fc6ced7"><span class="__cf_email__" data-cfemail="5817110a19070b2d3a35312b2b3137361837353a763d3728763f372e">[email protected]</span></a>.
Brian Foster,
Clearance Officer.
[FR Doc. 2023-28760 Filed 12-28-23; 8:45 am]
BILLING CODE 7905-01-P
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</html>Indexed from Federal Register on December 29, 2023.
This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.