Notice2024-07451
Proposed Collection; Comment Request for Regulation Project
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
April 9, 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 information collection requirements related to continuation coverage requirements application to group health plans.
Full Text
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<title>Federal Register, Volume 89 Issue 69 (Tuesday, April 9, 2024)</title>
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[Federal Register Volume 89, Number 69 (Tuesday, April 9, 2024)]
[Notices]
[Pages 24893-24894]
From the Federal Register Online via the Government Publishing Office [<a href="http://www.gpo.gov">www.gpo.gov</a>]
[FR Doc No: 2024-07451]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment Request for Regulation Project
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
information collection requirements related to continuation coverage
requirements application to group health plans.
DATES: Written comments should be received on or before June 10, 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#d4a4a6b5fab7bbb9b9b1baa0a794bda6a7fab3bba2"><span class="__cf_email__" data-cfemail="e9999b88c78a8684848c879d9aa9809b9ac78e869f">[email protected]</span></a>. Include OMB control number
1545-1581 or Continuation Coverage Requirements Application to Group
Health Plans.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or
copies of the regulation 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#88c3edfafaf1a6c4a6ccede6e6e1fbc8e1fafba6efe7fe"><span class="__cf_email__" data-cfemail="13587661616a3d5f3d57767d7d7a60537a61603d747c65">[email protected]</span></a>.
SUPPLEMENTARY INFORMATION:
Title: Continuation Coverage Requirements Application to Group
Health Plans.
OMB Number: 1545-1581.
Regulation Number: REG-209485-86 (TD 8812).
Abstract: The regulations require group health plans to provide
notices to individuals who are entitled to elect COBRA (The
Consolidated Omnibus Budget Reconciliation Act of 1985) continuation
coverage of their election rights. Individuals who wish to obtain the
benefits provided under the statute are required to provide plans
notices in the cases of divorce from the covered
[[Page 24894]]
employee, a dependent child's ceasing to be dependent under the terms
of the plan, and disability. Most plans will require that elections of
COBRA continuation coverage be made in writing. In cases where
qualified beneficiaries are short by an insignificant amount in a
payment made to the plan, the regulations require the plan to notify
the qualified beneficiary if the plan does not wish to treat the
tendered payment as full payment. If a health care provider contacts a
plan to confirm coverage of a qualified beneficiary, the regulations
require that the plan disclose the qualified beneficiary's complete
rights to coverage.
Current Actions: There is no change to the paperwork burden
previously approved by OMB.
Type of Review: Extension of a currently approved collection.
Affected Public: Business or other for-profit organizations,
individuals or households, and not-for-profit institutions.
Estimated Number of Respondents: 12,079,600.
Estimated Time per Response: Varies from 30 seconds to 330 hours,
depending on individual circumstances, with an estimated average of 14
minutes.
Estimated Total Annual Burden Hours: 404,640 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 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: April 3, 2024.
Kerry L. Dennis,
Tax Analyst.
[FR Doc. 2024-07451 Filed 4-8-24; 8:45 am]
BILLING CODE 4830-01-P
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