Revenue Procedure 2010-52, Extension of the Amortization Period for Plan Sponsor of a Multiemployer Pension Plan

ICR 201704-1545-038 · OMB 1545-1890 · Historical Active

Forms and Documents

Document	Type	Status	Availability
Rev Proc 2010-52.pdf	Supplementary Document	Uploaded 2017-05-02	Available
2017-05-26 SS 1545-1890r.doc	Supporting Statement A	Uploaded 2017-05-26	Available
RP 2004-44.pdf	Supplementary Document	Uploaded 2017-05-02	Available

IC Document Collections

IC ID	Collection	Type	Status	Form
19572	Revenue Procedure 2010-52, Extension of the Amortization Period for Plan Sponsor of a Multiemployer Pension Plan		Modified

ICR Details

OMB Control No: 1545-1890	ICR Reference No: 201704-1545-038
Status: Historical Active	Previous ICR Reference No: 201312-1545-022
Agency/Subagency: TREAS/IRS	Agency Tracking No:
Title: Revenue Procedure 2010-52, Extension of the Amortization Period for Plan Sponsor of a Multiemployer Pension Plan
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: 10/16/2017
Retrieve Notice of Action (NOA)	Date Received in OIRA: 06/30/2017
Terms of Clearance:

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	10/31/2020	36 Months From Approved	10/31/2017
Responses	25	0	25
Time Burden (Hours)	2,500	0	2,500
Cost Burden (Dollars)	0	0	0

Abstract: This revenue procedure describes the process for obtaining an extension of the amortization period for the minimum funding standards set forth in section 412(e) of the Code.

Authorizing Statute(s): US Code: 26 USC 412(e) Name of Law: Extension of amortization periods
PL: Pub.L. 109 - 208 211 Name of Law: Pension Protection Act of 2006

Citations for New Statutory Requirements: None

Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 14803	03/22/2017
30-day Notice:	Federal Register Citation:	Citation Date:
	82 FR 29999	06/30/2017
Did the Agency receive public comments on this ICR? No

Number of Information Collection (IC) in this ICR: 1

IC Title	Form No.	Form Name
Revenue Procedure 2010-52, Extension of the Amortization Period for Plan Sponsor of a Multiemployer Pension Plan

ICR Summary of Burden

	Total Approved	Previously Approved
Annual Number of Responses	25	25
Annual Time Burden (Hours)	2,500	2,500
Annual Cost Burden (Dollars)	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:

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? Uncollected

Agency Contact: Anthony Montanaro 202 317-8698

Common Form ICR: No