Notice2024-02574
Proposed Collection; Comment Request Relating to Pre-Approved Plans Program
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
February 8, 2024
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 continuing information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning pre- approved plans program.
Full Text
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<title>Federal Register, Volume 89 Issue 27 (Thursday, February 8, 2024)</title>
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[Federal Register Volume 89, Number 27 (Thursday, February 8, 2024)]
[Notices]
[Pages 8754-8755]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-02574]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request Relating to Pre-Approved
Plans Program
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
continuing information collections, as required by the Paperwork
Reduction Act of 1995. The IRS is soliciting comments concerning pre-
approved plans program.
DATES: Written comments should be received on or before April 8, 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#98e8eaf9b6fbf7f5f5fdf6ecebd8f1eaebb6fff7ee"><span class="__cf_email__" data-cfemail="92e2e0f3bcf1fdfffff7fce6e1d2fbe0e1bcf5fde4">[email protected]</span></a>. Include OMB control number
1545-1674 or Pre-Approved Plans Program.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the revenue procedures should be directed to Kerry Dennis at
(202) 317-5751, or at Internal Revenue Service, Room 6526, 1111
Constitution Avenue NW, Washington, DC 20224, or through the internet,
at <a href="/cdn-cgi/l/email-protection#98d3fdeaeae1b6d4b6dcfdf6f6f1ebd8f1eaebb6fff7ee"><span class="__cf_email__" data-cfemail="ace7c9deded582e082e8c9c2c2c5dfecc5dedf82cbc3da">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Pre-Approved Plans Program.
OMB Number: 1545-1674.
Revenue Procedure: 2023-37
Abstract: Revenue Procedure 2023-37, and its successors, set forth
the procedures of the IRS for issuing opinion letters confirming that
the form of a provider's plan satisfies the qualification requirements
under the Internal Revenue Code. The OMB approval for 1545-1674 is only
covering the third-party disclosures and recordkeeping requirements.
Current Actions: There are no changes being made to the revenue
procedure or burden at this time.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations, not-
for-profit institutions, farms, and state, local, or tribal
governments.
Revenue Procedure 2023-07, Section 9.02(8) and 9.06(6)
Estimated Number of Respondents: 350,356.
Estimated Time per Response: 1 hour.
Estimated Annual Burden Hours: 350,356 hours.
Revenue Procedure 2023-07, Sections 6.04, 13.01 and 23
Estimated Number of Respondents: 1,556.
Estimated Time per Response: 160 hours.
Estimated Annual Burden Hours: 248,960 hours.
Total Burden Estimates
Estimated Total Respondents: 351,912.
Estimated Total Annual Burden Hours: 599,316 hours.
The following paragraph applies to all 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 if 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
[[Page 8755]]
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: February 5, 2024.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2024-02574 Filed 2-7-24; 8:45 am]
BILLING CODE 4830-01-P
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