Notice 2004-59, Plan Amendments Following Election of Alternative Deficit Reduction Contribution, as amplified by Notice 2006-105, and as modified By Revenue Procedure 2005-71

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Notice 2006-105.pdf	Supplementary Document	Uploaded 2011-02-04	Available
Rev. Procedure 2005-71.pdf	Supplementary Document	Uploaded 2011-02-04	Available
SS Notice 2004-59.doc	Supporting Statement A	Uploaded 2011-02-04	Available
Notice 2004-59.pdf	Supplementary Document	Uploaded 2007-10-15	Available

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
19570	Notice 2004-59, Plan Amendments Following Election of Alternative Deficit Reduction Contribution		Unchanged

ICR Details

OMB Control No: 1545-1889	ICR Reference No: 201102-1545-001
Status: Historical Active	Previous ICR Reference No: 200710-1545-021
Agency/Subagency: TREAS/IRS	Agency Tracking No: jg-1545-001
Title: Notice 2004-59, Plan Amendments Following Election of Alternative Deficit Reduction Contribution, as amplified by Notice 2006-105, and as modified By Revenue Procedure 2005-71
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 04/07/2011
	Date Received in OIRA: 02/25/2011
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2014	36 Months From Approved	04/30/2011
Responses	100	0	100
Time Burden (Hours)	400	0	400
Cost Burden (Dollars)	0	0	0

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Abstract: This notice sets forth the procedures for electing an alternative deficit reduction contribution under § 412(l)(12) of the Internal Revenue Code (the Code)(which was added by section 102 of the Pension Funding Equity Act of 2004 (PFEA), Pub. L. No. 108–218), as modified by section 402(i) of the Pension Protection Act of 2006 (PPA), Pub. L. No. 109–280. Except as outlined below, all references to the Code and the Employee Retirement Income Security Act of 1974 (ERISA) are to the Code and ERISA as in effect on August 16,2006. Revenue procedure 2005-71 modifies Rev.Proc. 2004–59, 2004–2 C.B. 678, to extend the sunset date of the Section 1441 Voluntary Compliance Program ("Section 1441 VCP") to March 31, 2006.

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Authorizing Statute(s): PL: Pub.L. 108 - 218 102 Name of Law: Pension Funding Equity Act of 2004
   PL: Pub.L. 109 - 280 402(i) Name of Law: Pension Protection Act of 2006
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	75 FR 51878	08/23/2010
30-day Notice:	Federal Register Citation:	Citation Date:
	76 FR 10664	02/25/2011
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
Notice 2004-59, Plan Amendments Following Election of Alternative Deficit Reduction Contribution

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ICR Summary of Burden

table that charts list of burden

	Total Approved	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	100	100	0	0	0	0
Annual Time Burden (Hours)	400	400	0	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement:

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 02/25/2011

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