TD 9447 Automatic Contribution Arrangements and REG-100669-24 Automatic Enrollment Arrangements

Forms and Documents

Forms and supporting documents for this ICR

Document	Type	Status	Availability
2025 Supporting Statement (1545-2135).docx	Supporting Statement A	Uploaded 2025-01-14	Repair queued
2025 Supporting Statement (1545-2135).docx	Supporting Statement A	Uploaded 2025-01-14	Repair queued

IC Document Collections

Information collection document groups

IC ID	Collection	Type	Status	Form
273606	REG-100669-24 Automatic Enrollment-CODA salary reduction notices	Other-NPRM	New
273605	REG-100669-24 Automatic Enrollment -Unenrolled Participant Notice	Other-NPRM	New
182350	TD 9447 Automatic Contribution Arrangements	Other-regulation	Modified

ICR Details

OMB Control No: 1545-2135	ICR Reference No: 202501-1545-006
Status: Historical Inactive	Previous ICR Reference No: 201802-1545-012
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: TD 9447 Automatic Contribution Arrangements and REG-100669-24 Automatic Enrollment Arrangements
Type of Information Collection: Reinstatement with change of a previously approved collection	Common Form ICR:  No
Type of Review Request: Regular
OIRA Conclusion Action: Comment filed on proposed rule	Conclusion Date: 03/25/2025
Retrieve Notice of Action (NOA)	Date Received in OIRA: 01/14/2025
Terms of Clearance: Pursuant to 5 CFR 1320.11(c), OMB files this comment on this information collection request (ICR). This OMB action is not an approval to conduct or sponsor an information collection under the Paperwork Reduction Act of 1995. This action has no effect on any current approvals. If OMB has assigned this ICR a new OMB Control Number, the OMB Control Number will not appear in the active inventory. For future submissions of this information collection, reference the OMB Control Number provided. The agency shall examine public comment in response to the NPRM and will describe in the supporting statement of its next collection any public comments received regarding the collection as well as why (or why it did not) incorporate the commenter’s recommendation. The next submission to OMB must include the draft final rule.

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date		36 Months From Approved
Responses	0	0	0
Time Burden (Hours)	0	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: These previously approved regulations provide a method by which an automatic contribution arrangement can become a qualified automatic contribution arrangement and automatically satisfy the ADP test of section 401(k)(3)A)(ii). These regulations also describe how an automatic contribution arrangement can become an eligible automatic contribution arrangement and employees can get back mistaken contributions. REG-100669-24 would provide guidance with respect to the automatic enrollment requirements that apply to certain retirement plans.

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Authorizing Statute(s): US Code: 26 USC 401(m)(12) Name of Law: Nondiscrimination test for matching contributions and employee contributions.
   US Code: 26 USC 414(w) Name of Law: Special rules for certain withdrawals from eligible automatic contribution arrangements
   US Code: 26 USC 4979(f) Name of Law: No tax where excess distributed within specified period after close of year
   US Code: 26 USC 401(k)(13) Name of Law: Cash or deferred arrangements.
  

Citations for New Statutory Requirements: PL: Pub.L. 109 - 280 109(b) Name of Law: Worker, Retiree, and Employer Recovery Act

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BR08	Proposed rulemaking	90 FR 3092	01/14/2025

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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: 3

table that charts list of burden

IC Title	Form No.	Form Name
REG-100669-24 Automatic Enrollment -Unenrolled Participant Notice
REG-100669-24 Automatic Enrollment-CODA salary reduction notices
TD 9447 Automatic Contribution Arrangements

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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: The change to the burden is to add the proposed third-party disclosures under REG-100669-24. This increases the burden estimates by 4,985,000 responses and 131,000 hours.

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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: 01/14/2025

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