TD 9605 (REG-155929-06)--Payout Requirements for Type III Supporting Organizations that are not Functionally Integrated

ICR 201711-1545-014

OMB: 1545-2157

Federal Form Document

Forms and Documents
Document
Name
Status
Supplementary Document
2018-01-11
Supplementary Document
2018-01-10
Supporting Statement A
2018-01-10
ICR Details
1545-2157 201711-1545-014
Active 201211-1545-045
TREAS/IRS
TD 9605 (REG-155929-06)--Payout Requirements for Type III Supporting Organizations that are not Functionally Integrated
Existing collection in use without an OMB Control Number   No
Regular
Approved without change 04/30/2018
Retrieve Notice of Action (NOA) 03/21/2018
  Inventory as of this Action Requested Previously Approved
04/30/2021 36 Months From Approved
11,994 0 0
23,988 0 0
0 0 0

These regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations will affect Type III supporting organizations and their supported organizations. The collection of information in the final regulations is in § 1.509(a)–4(i)(2) and § 1.509(a)–4(i)(6)(v). The collection of information under § 1.509(a)–4(i)(2) flows from section 509(f)(1)(A) of the Internal Revenue Code (Code), which requires a Type III supporting organization to provide to each of its supported organizations such information as the Secretary may require to ensure that the Type III supporting organization is responsive to the needs or demands of its supported organization(s). The collection of information under § 1.509(a)–4(i)(6)(v) is required only if a Type III supporting organization that is not functionally integrated wishes for certain amounts set aside for a specific project to count toward the distribution requirement imposed by § 1.509(a)–4(i)(5)(ii). TD 9605 contains both final regulations and temporary regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006.

US Code: 26 USC 509(f)(1) Name of Law: Type III supporting organizations.
  
None

Not associated with rulemaking

  82 FR 57523 12/05/2017
83 FR 12461 03/21/2018
No

1
IC Title Form No. Form Name
TD 9605 (REG-155929-06)--Payout Requirements for Type III Supporting Organizations that are not Functionally Integrated

  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 11,994 0 0 11,994 0 0
Annual Time Burden (Hours) 23,988 0 0 23,988 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
Yes
Miscellaneous Actions
No
There is a change in the previously estimated burden due to an adjustment of estimated responses to reflect a more precise estimate. TD 9605 contains both final regulations and temporary regulations regarding the requirements to qualify as a Type III supporting organization that is operated in connection with one or more supported organizations. The regulations reflect changes to the law made by the Pension Protection Act of 2006. The regulations will affect Type III supporting organizations and their supported organizations. TD 9605 published on December 28, 2012 was published prior to receiving OMB approval on the final rule.

$0
No
    No
    No
No
No
No
Uncollected
Philip Hackney 202 622-2000 [email protected]

  No

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:
 
 
 
 
 
 
 
    (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;
 
 
 
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.
03/21/2018


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