Multiple Employer Plans

Forms and Documents

Document Name	Status
Supporting Statement Reg 121505-18.docx Supporting Statement A	2019-08-06

IC Document Collections

IC ID	Document Title	Status
237254	Multiple Employer Plans	New

ICR Details

OMB Control No: 1545-2289	ICR Reference No: 201908-1545-001
Status: PreApproved	Previous ICR Reference No:
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Multiple Employer Plans
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Preapproved	Conclusion Date: 02/19/2020
	Date Received in OIRA: 12/13/2019
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	02/28/2023	36 Months From Approved
Responses	1,488	0	0
Time Burden (Hours)	25,304	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: Executive Order 13847 (83 FR 45321 (Sept. 6, 2018)), “Strengthening Retirement Security in America” directs the Secretary of the Treasury to consider guidance regarding the tax qualification of a MEP, “including the consequences if one or more employers that sponsored or adopted the plan fails to take one or more actions necessary to meet those requirements.” These proposed regulations would create an exception to the unified plan rule in circumstances in which a qualification failure is due to the actions or inaction of a participating employer. Under the exception, a defined contribution MEP will not be disqualified on account of such a failure if certain conditions are satisfied. The collection of information in these proposed regulations is necessary in order for plans to satisfy those conditions

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Authorizing Statute(s): EO: EO 13847 Name/Subject of EO: Strengthening Retirement Security in America
   US Code: 26 USC 413(c) Name of Law: Multiple Employer Plans
  

Citations for New Statutory Requirements: EO: EO 13847 Name/Subject of EO: Strengthening Retirement Security in America

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BO97	Proposed rulemaking	84 FR 31777	07/03/2019

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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
Multiple Employer Plans

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ICR Summary of Burden

	Total Preapproved	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	1,488	0	1,488	0	0	0
Annual Time Burden (Hours)	25,304	0	25,304	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: This is 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: 12/13/2019

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