Notice 2004-59, Plan Amendments Following Election of Alternative Deficit Reduction Contribution, as amplified by Notice 2006-105, and as modified By Revenue Procedure 2005-71
ICR 201102-1545-001 · OMB 1545-1889 · Historical Active
Notice 2004-59, Plan Amendments Following Election of Alternative Deficit Reduction Contribution, as amplified by Notice 2006-105, and as modified By Revenue Procedure 2005-71
Extension without change of a currently approved collection
This notice sets forth the procedures for electing an alternative deficit reduction
contribution under § 412(l)(12) of the Internal Revenue Code (the Code)(which
was added by section 102 of the Pension Funding Equity Act of 2004 (PFEA), Pub.
L. No. 108Â218), as modified by section 402(i) of the Pension Protection Act of
2006 (PPA), Pub. L. No. 109Â280. Except as outlined below, all references to
the Code and the Employee Retirement Income Security Act of 1974 (ERISA) are to
the Code and ERISA as in effect on August 16,2006.
Revenue procedure 2005-71 modifies Rev.Proc. 2004Â59, 2004Â2 C.B. 678, to extend
the sunset date of the Section 1441 Voluntary Compliance Program ("Section
1441 VCP") to March 31, 2006.
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.