Election of Alternative Deficit Reduction Contribution and Plan Amendments

Forms and Documents

Document Name	Status
Notice 2004-59.pdf Supplementary Document	2014-01-29
Notice 2006-105.pdf Supplementary Document	2010-09-13
Annoucement 2004-43.pdf Supplementary Document	2010-09-13
ANN 2004-38.pdf Supplementary Document	2010-09-13
1545-1883_SS_29JAN2014.doc Supporting Statement A	2014-01-29

IC Document Collections

IC ID	Document Title	Status
19559	Election of Alternative Deficit Reduction Contribution and Plan Amendments	Modified

ICR Details

OMB Control No: 1545-1883	ICR Reference No: 201311-1545-031
Status: Historical Active	Previous ICR Reference No: 201009-1545-018
Agency/Subagency: TREAS/IRS	Agency Tracking No: ah-1883-031
Title: Election of Alternative Deficit Reduction Contribution and Plan Amendments
Type of Information Collection: Revision of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 04/18/2014
	Date Received in OIRA: 01/30/2014
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	04/30/2017	36 Months From Approved	04/30/2014
Responses	700	0	200
Time Burden (Hours)	13,200	0	800
Cost Burden (Dollars)	0	0	0

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Abstract: These information collections provides procedures for electing an alternative deficit reduction contribution, including a model election form; guidance on the type of notices that must be given by an employer to plan participants; and guidance on the restrictions that are placed on plan amendments. This information is used to monitor and make valid determinations with respect to employers that make an election for certain plans and make restricted amendments.

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Authorizing Statute(s): US Code: 26 USC 412 Name of Law: Minimum funding standards
   US Code: 26 USC 501(c)(5) Name of Law: Labor, agricultural, or horticultural organizations
   US Code: 26 USC 6103 Name of Law: Confidentiality and disclosure of returns and return information
  

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:
	78 FR 50143	08/16/2013
30-day Notice:	Federal Register Citation:	Citation Date:
	79 FR 5022	01/30/2014
Did the Agency receive public comments on this ICR? No

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

IC Title	Form No.	Form Name
Election of Alternative Deficit Reduction Contribution and Plan Amendments

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ICR Summary 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	700	200	0	0	500	0
Annual Time Burden (Hours)	13,200	800	0	0	12,400	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: We are combining OMB numbers 1545-1883, 1545-1884, and 1545-1889 under a single OMB number: 1545-1883. These information collections relate to the election of alternative deficit reduction contributions and the increase in burden is attributed to an adjustment due to the consolidation of these three information collections.

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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: 01/30/2014

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