TD 9467 (REG-139236-07), Notice 2020-61 (Special Rules for Single Employer Defined Benefit Pension Plans under the CARES Act):Notice 2020-60 (Election of Alternative Minimum Funding; Notice 2021-48 (G
ICR 202202-1545-016
OMB: 1545-2095
Federal Form Document
⚠️ Notice: This information collection may be outdated. More recent filings for OMB 1545-2095 can be found here:
TD 9467 (REG-139236-07),
Notice 2020-61 (Special Rules for Single Employer Defined Benefit
Pension Plans under the CARES Act):Notice 2020-60 (Election of
Alternative Minimum Funding; Notice 2021-48 (G
Extension without change of a currently approved collection
No
Regular
02/28/2022
Requested
Previously Approved
36 Months From Approved
02/28/2022
241,020
241,020
161,080
161,080
0
0
TD 9467 (AFTAP) - The previously
approved Regulations under sections 430(d), 430(g), 430(h)(2), and
430(i) provide guidance on the determination of benefit liabilities
and the valuation of plan assets for purposes of the funding
requirements that apply to single employer defined benefit plans
pursuant to changes made by the Pension Protection Act of 2006. In
order to implement the statutory provisions under section
430(h)(2), the regulations provide for the sponsor of a defined
benefit plan to make any of several elections related to the
interest rate used for minimum funding purposes and require written
notification of any such election to be provided to the plan's
enrolled actuary. These final regulations provide for the sponsor
of a defined benefit pension plan to make any of several
elections.
US Code:
26
USC 430 Name of Law: Minimum funding standards for
single-employer defined benefit pension plans
US Code: 26
USC 436 Name of Law: Funding-based limits on benefits and
benefit accruals under single-employer plans
PL:
Pub.L. 116 - 136 3608(b) Name of Law: Coronavirus Aid, Relief,
and Economic Security Act
PL:
Pub.L. 116 - 94 115(a) Name of Law: Setting Every Community Up
for Retirement Enhancement Act
PL:
Pub.L. 109 - 280 104 thru 106 and 402 Name of Law: Pension
protection Act of 2006
PL:
Pub.L. 117 - 2 135 Name of Law: American Rescue Plan Act of
2021
Lauson Green 202 622-6090
lauson.c.green@irscounsel.treas.gov
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.