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

ICR 202103-1545-004

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
2021-04-30
ICR Details
1545-2157 202103-1545-004
Received in OIRA 201711-1545-014
TREAS/IRS
TD 9605 (REG-155929-06)--Payout Requirements for Type III Supporting Organizations that are not Functionally Integrated
Extension without change of a currently approved collection   No
Regular 04/30/2021
  Requested Previously Approved
36 Months From Approved 04/30/2021
11,994 11,994
23,988 23,988
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

  86 FR 9999 02/17/2021
86 FR 22784 04/29/2021
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 Request 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 11,994 0 0 0 0
Annual Time Burden (Hours) 23,988 23,988 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No

$0
No
    No
    No
No
No
No
No
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.
04/30/2021


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