The information requested in Revenue Procedure 2011-4, Revenue Procedure 2011-5, Revenue Procedure 2011-6, and Revenue Procedure 2011-8 is required to enable the Office of the Division Commissioner (Tax Exempt and Government Entities) of the Internal Revenue Service to give advice on filing letter ruling, determination letter, and technical advice requests, to process such requests, and to determine the amount of any user fees.
The data collected in these revenue procedures will be used by the Service to evaluate a taxpayer's request for a private letter ruling, a technical advice memorandum, or a determination letter (including the requested deletions and retroactive effect, if any). The data collected under the user fee revenue procedure (RP 2011-8),will be used to determine the correct amount of a particular user fee.
Changes are being made to correct discrepancies between the actual estimated burden and what was previously reported to OMB. These changes result in a decrease in the estimated number of responses by 2 and an increase in the annual estimated burden by 100 hours.
Rev. Proc. 2011-4 contains procedures for an applicant to submit a letter ruling request that a qualified plan is a church plan under section 414(e) of the Internal Revenue Code. Appendix E of Rev. Proc. 2011-4 contains a checklist applicable to church plan ruling requests. However, Rev. Proc. 2011-4 does not require any notice to participants and other interested persons prior to issuing a letter ruling under section 414(e).
This new revenue procedure modifies Rev. Proc. 2011-4 by adding a notice requirement. The Appendix E checklist will also be revised to add this requirement. The applicant must send a notice to participants, beneficiaries, alternate payees and employee organizations (interested persons) and submit a copy of this notice to the Service in connection with the letter ruling request to the Service. As a result of this new requirement, we estimate an increase in the number of response by 8 and an increase of 60 burden hours related to Rev. Proc. 2011-4.
$0
No
No
No
No
No
Uncollected
Michael Rubin 202 622-4400
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.
Draft RP 2011-XX Church Plans.doc
Summary of Changes.pdf
Revenue Procedure 2011-4 (Letter Rulings)