Pre-Approved Plans Program

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
Supporting Statement-1545-1674 - 2024.docx	Supporting Statement A	Uploaded 2024-02-16	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
43885	Rev. Proc. 2023-37 Section 9.02(6) and 9.06(6)	Other-Regulatory guidance	Modified
227133	Rev. Proc. 2023-37 Section 6.04 Section 13.01 Section 23	Other-Regulatory guidance	Modified

ICR Details

OMB Control No: 1545-1674	ICR Reference No: 202402-1545-012
Status: Active	Previous ICR Reference No: 202311-1545-001
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Pre-Approved Plans Program
Type of Information Collection: Extension without change of a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Approved without change	Conclusion Date: 07/02/2024
Retrieve Notice of Action (NOA)	Date Received in OIRA: 05/30/2024
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	07/31/2027	36 Months From Approved	07/31/2024
Responses	351,912	0	351,912
Time Burden (Hours)	599,316	0	599,316
Cost Burden (Dollars)	0	0	0

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Abstract: Code of Federal Regulations (CFR) Section 601.201(a)(1) of the Statement of Procedural Rules (26 C.F.R. section 601.201(a)(1)) provides that it is the practice of the Internal Revenue Service (“IRS”) to answer inquiries of individuals and organizations, whenever appropriate in the interest of sound tax administration, as to their status for tax purposes and as to the tax effects of their acts or transactions. Revenue Procedure 2023-37, and its successors, set forth the procedures of the IRS for issuing opinion letters confirming that the form of a provider’s plan satisfies the qualification requirements under IRC sections 401, 403(a), and 4975(e)(7) or satisfies the requirements under IRC section 403(b).

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Authorizing Statute(s): US Code: 26 USC 403(a) and (b) Name of Law: Taxation of employee annuities
   US Code: 26 USC 401 Name of Law: Qualified pension, profit-sharing, and stock bonus plans.
   US Code: 26 USC 4975(e)(7) Name of Law: Tax on prohibited transactions
  

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
60-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 8754	02/08/2024
30-day Notice:	Federal Register Citation:	Citation Date:
	89 FR 56990	05/30/2024
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 2

table that charts list of burden

IC Title	Form No.	Form Name
Rev. Proc. 2023-37 Section 6.04 Section 13.01 Section 23
Rev. Proc. 2023-37 Section 9.02(6) and 9.06(6)

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ICR Summary of Burden

table that charts list 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	351,912	351,912	0	0	0	0
Annual Time Burden (Hours)	599,316	599,316	0	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:

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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? No

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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: 05/30/2024

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