Justification Statement
OMB No. 1545-2164
The change in the information collection burden previously approved by OMB is an adjustment to consolidate the information collection requirement of Notice 2008-113 (previously approved under #1545-2086) and Notice 2010-6. Both notices are related to errors in complying with § 409A; however, Notice 2008-113 is intended to correct operational failures, while Notice 2010-6 is intended to correct document failures.
This change is only to move the burden hours that were previously reported under #1545-2086, under this information collection.
| File Type | application/vnd.openxmlformats-officedocument.wordprocessingml.document |
| Author | Christophe Elaine H |
| File Modified | 0000-00-00 |
| File Created | 2021-01-25 |