OMB.report

Federal forms, ICRs, and supporting documents

Information Collection Request

TD 9467 (REG-139236-07), Notice 2020-61 (Special Rules for Single Employer Defined Benefit Pension Plans under the CARES Act):Notice 2020-60 (Election of Alternative Minimum Funding; Notice 2021-48 (G

ICR 202202-1545-016 · OMB 1545-2095 · Received in OIRA

Forms and Documents
DocumentTypeStatusAvailability
Notice 2021-48.pdf Supplementary Document Uploaded 2022-02-18 Repair queued
Notice 2020-60.pdf Supplementary Document Uploaded 2022-02-18 Repair queued
Notice 2020-61.pdf Supplementary Document Uploaded 2022-02-18 Missing upstream
SUP STAT (1545-2095) (Updated).docx Supporting Statement A Uploaded 2022-02-23 Missing upstream
IC Document Collections
IC IDCollectionTypeStatusForm
248767 Guidance on Single-Employer Defined Benefit Pension Plan Funding Changes under the American Rescue Plan Act of 2021 Unchanged
242616 Special Rules for Single-Employer Defined Benefit Pension Plans under the CARES Act Unchanged
242615 Election of Alternative Minimum Funding Standards for Community Newspaper Plans Unchanged
183153 Minimum funding Standards and Limits on Benefits Unchanged
ICR Details
1545-2095 202202-1545-016
Received in OIRA 202108-1545-006
TREAS/IRS
TD 9467 (REG-139236-07), Notice 2020-61 (Special Rules for Single Employer Defined Benefit Pension Plans under the CARES Act):Notice 2020-60 (Election of Alternative Minimum Funding; Notice 2021-48 (G
Extension without change of a currently approved collection   No
Regular 02/28/2022
  Requested Previously Approved
36 Months From Approved 02/28/2022
241,020 241,020
161,080 161,080
0 0
TD 9467 (AFTAP) - The previously approved Regulations under sections 430(d), 430(g), 430(h)(2), and 430(i) provide guidance on the determination of benefit liabilities and the valuation of plan assets for purposes of the funding requirements that apply to single employer defined benefit plans pursuant to changes made by the Pension Protection Act of 2006. In order to implement the statutory provisions under section 430(h)(2), the regulations provide for the sponsor of a defined benefit plan to make any of several elections related to the interest rate used for minimum funding purposes and require written notification of any such election to be provided to the plan's enrolled actuary. These final regulations provide for the sponsor of a defined benefit pension plan to make any of several elections.
US Code: 26 USC 430 Name of Law: Minimum funding standards for single-employer defined benefit pension plans
   US Code: 26 USC 436 Name of Law: Funding-based limits on benefits and benefit accruals under single-employer plans
   PL: Pub.L. 116 - 136 3608(b) Name of Law: Coronavirus Aid, Relief, and Economic Security Act
   PL: Pub.L. 116 - 94 115(a) Name of Law: Setting Every Community Up for Retirement Enhancement Act
   PL: Pub.L. 109 - 280 104 thru 106 and 402 Name of Law: Pension protection Act of 2006
   PL: Pub.L. 117 - 2 135 Name of Law: American Rescue Plan Act of 2021
  
None
Not associated with rulemaking
  86 FR 69117 12/06/2021
87 FR 10896 02/25/2022
No
  Total Request 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 241,020 241,020 0 0 0 0
Annual Time Burden (Hours) 161,080 161,080 0 0 0 0
Annual Cost Burden (Dollars) 0 0 0 0 0 0
No
No
$0
No
    No
    No
No
No
No
Yes
Lauson Green 202 622-6090 [email protected]
  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.
02/28/2022