Notice 2017-XX, Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act

Forms and Documents

Document	Type	Status	Availability
2018-03-08_SS_Not-2017-XXr.docx	Supporting Statement A	Uploaded 2018-03-13	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
230021	Notice 2017-XX, Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act		New

ICR Details

OMB Control No: 1545-2279	ICR Reference No: 201802-1545-004
Status: Historical Active	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Notice 2017-XX, Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 03/23/2018
OIRA Conclusion Action: Approved without change	Conclusion Date: 04/30/2018
	Date Received in OIRA: 03/13/2018
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2018	6 Months From Approved
Responses	93	0	0
Time Burden (Hours)	6	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: This notice describes the manner in which taxpayers notify the IRS of revocation of an election to aggregate or disaggregate certain church-related organizations under section 336(a) of the PATH Act. This notice also requests comments with respect to potential guidance on certain other issues raised by PATH Act provisions related to church plans.

Emergency Justfication: Notice 2017-XX, Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act is guidance that is an essential part of an administrative priority to eliminate burdens on certain churches and church-related organizations and the Service with respect to sections 414(c)(2)(C) and (D), an election may be made to aggregate or disaggregate certain churches and church-related organizations, respectively. Under these provisions, if the election is revoked, a notice must be "provided to the Secretary in such manner as the Secretary shall prescribe.” The PATH Act does not prescribe specific rules for making or revoking elections under section 414(c)(2)(C) or (D). For this purpose, the generally applicable substantiation and recordkeeping requirements of section 6001, including requirements described in Rev. Proc. 98–25 (1998–1 CB 689), apply. Accordingly, to satisfy the statutory requirement that notice be provided to the IRS if an election made under section 414(c)(2)(C) or (D) is subsequently revoked, the entity authorized to revoke the election must provide a copy of the revocation upon request by the IRS. The IRS may use this information if it audits a church-related organization regarding the nondiscrimination requirements. If clearance of the procedure is delayed, in addition to delaying these organizations, the process would be delayed for the necessary requirements to the revocation to an election provided under section 414(c)(2)(C) of the code. We ask that OMB approve the collection of information on an expedited basis. The Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act will provide the guidance to the respondents in order to take all practicable steps to revocation to an election provided under section 414(c)(2)(C) of the code.

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Authorizing Statute(s): US Code: 26 USC 414(c)(2) Name of Law: Two or more trades or businesses under common control.
   PL: Pub.L. 114 - 113 336(a) Name of Law: The Protecting Americans from Tax Hikes Act of 2015 (the PATH Act)
  

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

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
Notice 2017-XX, Notice Regarding Certain Church Plan Clarifications under Section 336 of the PATH Act

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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	93	0	0	93	0	0
Annual Time Burden (Hours)	6	0	0	6	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: Yes

Burden Increase Due to: Miscellaneous Actions

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

Burden Reduction Due to:

Short Statement: This a new collection.

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Annual Cost to Federal Government: $0

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

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     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: 03/13/2018

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