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\par }}{\*\pnseclvl1\pndec\pnstart1\pnhang {\pntxta .}}{\*\pnseclvl2\pndec\pnstart1\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnhang {\pntxta .}}{\*\pnseclvl4\pndec\pnstart1\pnhang {\pntxta .}}{\*\pnseclvl5\pndec\pnstart1\pnhang {\pntxta .}}{\*\pnseclvl6
\pndec\pnstart1\pnhang {\pntxta .}}{\*\pnseclvl7\pndec\pnstart1\pnhang {\pntxta .}}{\*\pnseclvl8\pndec\pnstart1\pnhang {\pntxta .}}{\*\pnseclvl9\pndec\pnstart1\pnhang {\pntxta .}}{\pntext\pard\plain\ltrpar \s15 \rtlch\fcs1 \ab\af37 \ltrch\fcs0 
\b\f37\insrsid9375275 \hich\af37\dbch\af0\loch\f37 1.\tab}\pard\plain \ltrpar\s15\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0\pndec\pnf37\pnstart1\pnindent1\pnhang {\pntxta .}}\faauto\ls1\rin0\lin720\itap0 
\rtlch\fcs1 \af5\afs24\alang1025 \ltrch\fcs0 \f5\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275  }{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 
CIRCUMSTANCES NECESSITATING COLLECTION OF INFORMATION}{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 
Section 102 of the Pension Funding Equity Act of 2004 provides certain eligible employers, }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9580582\charrsid9580582 i.e.}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 
\f37\fs24\insrsid9375275\charrsid9580582 
, those that are (1) a commercial passenger airline, (2) primarily in the production or manufacture of a steel mill product, or the processing of iron ore pellets, or (3) described in section 501(c)(5) of the Code that established a plan on June 30, 1955,
 to make election to make an alternative deficit reduction contribution.  
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 
Announcement 2004-38 implements the aforementioned section 102 and provides guidelines by which the Internal Revenue Service may monitor whether defined benefit pension plans are operating within the framework of the law and congressional intent. }{
\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268 
\par 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0\pararsid1247268 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268 Notice 2006-105 }{\rtlch\fcs1 \ab\af37\afs24 
\ltrch\fcs0 \f37\fs24\insrsid1247268\charrsid1247268 sets forth the procedures}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268  }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268\charrsid1247268 
for electing an alternative deficit reduction}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268  }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268\charrsid1247268 contribution under \'a7 412(l)(12) of the Internal}{
\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268  }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268\charrsid1247268 Revenue Code (the Code) (which}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268  }{
\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268\charrsid1247268 was added by section 102 of the Pension}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268  }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 
\f37\fs24\insrsid1247268\charrsid1247268 Funding Equity Act of 2004 (PFEA), Pub.}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268  }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268\charrsid1247268 L. No. 108\endash 
218), as modified by section}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268  }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268\charrsid1247268 402(i) of the Pension Protection Act of}{\rtlch\fcs1 \ab\af37\afs24 
\ltrch\fcs0 \f37\fs24\insrsid1247268  }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268\charrsid1247268 2006 (PPA), Pub. L. No. 109\endash 280.}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582       
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 
\par {\pntext\pard\plain\ltrpar \s15 \rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 \hich\af37\dbch\af0\loch\f37 2.\tab}}\pard\plain \ltrpar\s15\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0
\pndec\pnf37\pnstart1\pnindent1\pnhang {\pntxta .}}\faauto\ls1\rin0\lin720\itap0 \rtlch\fcs1 \af5\afs24\alang1025 \ltrch\fcs0 \f5\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 USE OF DATA
}{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275               
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 The data will be used by 
the Service to monitor whether the plan or plans of an employer are eligible for an alternative deficit reduction contribution election. This data may be shared with the Employee Benefits Security Administration of the U.S. Department of Labor in the enfo
rcement of the provisions of the Employee Retirement Income Security Act of 1974.       
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275                
\par {\pntext\pard\plain\ltrpar \s15 \rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 \hich\af37\dbch\af0\loch\f37 3.\tab}}\pard\plain \ltrpar\s15\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0
\pndec\pnf37\pnstart1\pnindent1\pnhang {\pntxta .}}\faauto\ls1\rin0\lin720\itap0 \rtlch\fcs1 \af5\afs24\alang1025 \ltrch\fcs0 \f5\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 
USE OF IMPROVED INFORMATION TECHNOLOGY TO REDUCE BURDEN}{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0\pararsid1247268 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 
IRS Publications, regulations, published guidance, e.g., revenue rulings and}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268  }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 revenue}{\rtlch\fcs1 
\ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268  }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 procedures, notices, letters, and letter rulings are to be electronically}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 
\f37\fs24\insrsid1247268  }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 enabled on an as practicable basis in accordance with the IRS Reform and Restructuring Act of 1998. }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 
\b\f37\fs24\insrsid9375275 \tab 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par {\pntext\pard\plain\ltrpar \s15 \rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 \hich\af37\dbch\af0\loch\f37 4.\tab}}\pard\plain \ltrpar\s15\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0
\pndec\pnf37\pnstart1\pnindent1\pnhang {\pntxta .}}\faauto\ls1\rin0\lin720\itap0 \rtlch\fcs1 \af5\afs24\alang1025 \ltrch\fcs0 \f5\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 
EFFORTS TO IDENTIFY DUPLICATION}{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 
We have attempted to eliminate duplication within the agency wherever possible.  
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par {\pntext\pard\plain\ltrpar \s15 \rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 \hich\af37\dbch\af0\loch\f37 5.\tab}}\pard\plain \ltrpar\s15\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0
\pndec\pnf37\pnstart1\pnindent1\pnhang {\pntxta .}}\faauto\ls1\rin0\lin720\itap0 \rtlch\fcs1 \af5\afs24\alang1025 \ltrch\fcs0 \f5\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 
METHODS TO MINIMIZE BURDEN ON SMALL BUSINESSES OR OTHER}{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275        }{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 SMALL ENTITIES}{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 

\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 
This announcement follows the congressional directive in notifying applicable employers that they election will be made in a time and manner prescribed by the Secretary of the Treasury (or his delegate).  
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par {\pntext\pard\plain\ltrpar \s15 \rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 \hich\af37\dbch\af0\loch\f37 6.\tab}}\pard\plain \ltrpar\s15\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0
\pndec\pnf37\pnstart1\pnindent1\pnhang {\pntxta .}}\faauto\ls1\rin0\lin720\itap0 \rtlch\fcs1 \af5\afs24\alang1025 \ltrch\fcs0 \f5\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 
CONSEQUENCES OF LESS FREQUENT COLLECTION ON FEDERAL PROGRAMS OR POLICY ACTIVITIES}{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 Not applicable.}{\rtlch\fcs1 \ab\af37\afs24 
\ltrch\fcs0 \f37\fs24\insrsid9375275 
\par }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268\charrsid9580582 
\par {\pntext\pard\plain\ltrpar \s15 \rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 \hich\af37\dbch\af0\loch\f37 7.\tab}}\pard\plain \ltrpar\s15\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0
\pndec\pnf37\pnstart1\pnindent1\pnhang {\pntxta .}}\faauto\ls1\rin0\lin720\itap0 \rtlch\fcs1 \af5\afs24\alang1025 \ltrch\fcs0 \f5\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 
SPECIAL CIRCUMSTANCES REQUIRING DATA COLLECTION TO BE}{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275      }{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 INCONSISTENT WITH GUIDELINES IN 5 CFR 1320.5(d)(2)}{\rtlch\fcs1 \ab\af37 
\ltrch\fcs0 \b\f37\insrsid9375275 
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 
Because the statute applies to plan years beginning after December 27, 2003, and section 102 of the statute is effective on the date of enactment of the statute the information contained in the announcement must be submitted before 30 days.  
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par {\pntext\pard\plain\ltrpar \s15 \rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 \hich\af37\dbch\af0\loch\f37 8.\tab}}\pard\plain \ltrpar\s15\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0
\pndec\pnf37\pnstart1\pnindent1\pnhang {\pntxta .}}\faauto\ls1\rin0\lin720\itap0 \rtlch\fcs1 \af5\afs24\alang1025 \ltrch\fcs0 \f5\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 CONSULTA
TION WITH INDIVIDUALS OUTSIDE OF THE AGENCY ON}{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275      }{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 
AVAILABILITY OF DATA, FREQUENCY OF COLLECTION, CLARITY OF INSTRUCTIONS AND FORMS, AND DATA ELEMENTS}{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 
\par }\pard\plain \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 Announcement 2004-38 was published in the Internal Revenue Bulletin on May 3, 2004 (2004-18 I}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268 .}{
\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 R}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268 .}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 B}{\rtlch\fcs1 
\ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268 .}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582  878).}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid1247268 
  Notice 2006-105 modified Announcement 2004-38 and was published in the Internal Revenue Bulletin on December 11, 2006 (2006-50 I.R.B. 1093). }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9580582 I}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 
\f37\fs24\insrsid9580582\charrsid9580582 n response to the }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9580582\charrsid9580582 Federal Register}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9580582\charrsid9580582  notice dated 
}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid8012029 {\*\bkmkstart OLE_LINK1}{\*\bkmkstart OLE_LINK2}Ju}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid12715716 ly 1}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 
\b\f37\fs24\insrsid8012029 , 2010}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9580582\charrsid9580582  (7}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid8012029 5}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 
\b\f37\fs24\insrsid9580582\charrsid9580582  FR }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid12715716 38185}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9580582\charrsid9580582 )}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 
\f37\fs24\insrsid9580582\charrsid9580582 {\*\bkmkend OLE_LINK1}{\*\bkmkend OLE_LINK2}, }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9580582 w}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 
e received no comments during the comment period}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9580582  regarding Announcement 2004-38.}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582  
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par {\pntext\pard\plain\ltrpar \s15 \rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 \hich\af37\dbch\af0\loch\f37 9.\tab}}\pard\plain \ltrpar\s15\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0
\pndec\pnf37\pnstart1\pnindent1\pnhang {\pntxta .}}\faauto\ls1\rin0\lin720\itap0 \rtlch\fcs1 \af5\afs24\alang1025 \ltrch\fcs0 \f5\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 
EXPLANATION OF DECISION TO PROVIDE ANY PAYMENT OR GIFT TO}{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275      }{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 RESPONDENTS}{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 Not applicable.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par {\pntext\pard\plain\ltrpar \s15 \rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 \hich\af37\dbch\af0\loch\f37 10.\tab}}\pard\plain \ltrpar\s15\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0
\pndec\pnf37\pnstart1\pnindent1\pnhang {\pntxta .}}\faauto\ls1\rin0\lin720\itap0 \rtlch\fcs1 \af5\afs24\alang1025 \ltrch\fcs0 \f5\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 
ASSURANCE OF CONFIDENTIALITY OF RESPONSES}{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 Submissions under
 this notice are considered tax returns and tax return information, which are confidential as required by 26 U.S.C. \'a7 6103.  In general, certain matters relating to taxability and deductibility are disclosable under 26 U.S.C. \'a7 6110. 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par {\pntext\pard\plain\ltrpar \s15 \rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 \hich\af37\dbch\af0\loch\f37 11.\tab}}\pard\plain \ltrpar\s15\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0
\pndec\pnf37\pnstart1\pnindent1\pnhang {\pntxta .}}\faauto\ls1\rin0\lin720\itap0 \rtlch\fcs1 \af5\afs24\alang1025 \ltrch\fcs0 \f5\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 
JUSTIFICATION OF SENSITIVE QUESTIONS
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\ul\insrsid9375275 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 Not applicable.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par {\pntext\pard\plain\ltrpar \s15 \rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 \hich\af37\dbch\af0\loch\f37 12.\tab}}\pard\plain \ltrpar\s15\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0
\pndec\pnf37\pnstart1\pnindent1\pnhang {\pntxta .}}\faauto\ls1\rin0\lin720\itap0 \rtlch\fcs1 \af5\afs24\alang1025 \ltrch\fcs0 \f5\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 
ESTIMATED BURDEN OF INFORMATION COLLECTION
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\ul\insrsid9375275 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 
Section II of the announcement requests certain information of employers that elect to make an alternative deficit reduction contribution.  This information includes the name of the employer, the name of the plan, and the applicable plan year for which th
e election is being made .
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 
The total estimated average annual burden varies from 3 hours to 5 hours with a total estimated burden of 4 hours on 200 respondents for a total of 800 hours annually.  
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\tx720\tx1440\tx2160\tx2880\tx3600\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0\pararsid9580582 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 
\f37\fs24\insrsid9375275\charrsid9580582 Estimates of the annualized cost to respondents for the hour burdens shown are not available at this time.}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 \tab 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275       
\par }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9580582 
\par {\pntext\pard\plain\ltrpar \s15 \rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 \hich\af37\dbch\af0\loch\f37 13.\tab}}\pard\plain \ltrpar\s15\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0
\pndec\pnf37\pnstart1\pnindent1\pnhang {\pntxta .}}\faauto\ls1\rin0\lin720\itap0 \rtlch\fcs1 \af5\afs24\alang1025 \ltrch\fcs0 \f5\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 
ESTIMATED TOTAL ANNUAL COST BURDEN TO RESPONDENTS}{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 As suggested by OMB, our }{\rtlch\fcs1 
\ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275\charrsid9580582 Federal Register}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582  notice dated }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid8012029 Ju}{
\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid12715716 ly 1}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid8012029 , 2010}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 , requested publ
ic comments on estimates of cost burden that are not captured in the estimates of burden hours, i.e., estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.  However, we did not receive
 any response from taxpayers on this subject.  As a result, estimates of the cost burdens are not available at this time.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par {\pntext\pard\plain\ltrpar \s15 \rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 \hich\af37\dbch\af0\loch\f37 14.\tab}}\pard\plain \ltrpar\s15\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0
\pndec\pnf37\pnstart1\pnindent1\pnhang {\pntxta .}}\faauto\ls1\rin0\lin720\itap0 \rtlch\fcs1 \af5\afs24\alang1025 \ltrch\fcs0 \f5\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 
ESTIMATED ANNUALIZED COST TO THE FEDERAL GOVERNMENT}{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 Not applicable.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par {\pntext\pard\plain\ltrpar \s15 \rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 \hich\af37\dbch\af0\loch\f37 15.\tab}}\pard\plain \ltrpar\s15\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0
\pndec\pnf37\pnstart1\pnindent1\pnhang {\pntxta .}}\faauto\ls1\rin0\lin720\itap0 \rtlch\fcs1 \af5\afs24\alang1025 \ltrch\fcs0 \f5\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 
REASONS FOR CHANGE IN BURDEN}{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 There is no change in th
e paperwork burden previously approved by OMB.  We are making this submission to renew the OMB approval.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par {\pntext\pard\plain\ltrpar \s15 \rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 \hich\af37\dbch\af0\loch\f37 16.\tab}}\pard\plain \ltrpar\s15\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0
\pndec\pnf37\pnstart1\pnindent1\pnhang {\pntxta .}}\faauto\ls1\rin0\lin720\itap0 \rtlch\fcs1 \af5\afs24\alang1025 \ltrch\fcs0 \f5\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 
PLANS FOR TABULATION, STATISTICAL ANALYSIS AND PUBLICATION}{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 Not applicable.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par {\pntext\pard\plain\ltrpar \s15 \rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 \hich\af37\dbch\af0\loch\f37 17.\tab}}\pard\plain \ltrpar\s15\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0
\pndec\pnf37\pnstart1\pnindent1\pnhang {\pntxta .}}\faauto\ls1\rin0\lin720\itap0 \rtlch\fcs1 \af5\afs24\alang1025 \ltrch\fcs0 \f5\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 
REASONS WHY DISPLAYING THE OMB EXPIRATION DATE IS}{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275       }{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 INAPPROPRIATE}{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 
\ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 
We believe that displaying the OMB expiration date is inappropriate because it could cause confusion by leading taxpayers to believe that the announcement sunset as of the expiration date.  Taxpayers are not likely to be aware that the Service inten
ds to request renewal of the OMB approval and obtain a new expiration date before the old one expires.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl12\ls0\pnrnot0\pndec }\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par }{\rtlch\fcs1 \af5\afs24 \ltrch\fcs0 \fs24\insrsid9375275 \sect }\sectd \ltrsect\margtsxn1350\sbknone\linex0\headery1440\footery1440\endnhere\titlepg\sectdefaultcl\sftnbj {\headerr \ltrpar \pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\posxc\nowrap{\*\pn 
\pnlvlcont\ilvl0\ls0\pnrnot0\pndec }\faauto\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\field{\*\fldinst {\rtlch\fcs1 \af5 \ltrch\fcs0 \insrsid9375275  PAGE  }}{\fldrslt {
\rtlch\fcs1 \af5 \ltrch\fcs0 \lang1024\langfe1024\noproof\insrsid12715716 4}}}\sectd \margtsxn1350\linex0\endnhere\sectdefaultcl\sftnbj {\rtlch\fcs1 \af5 \ltrch\fcs0 \insrsid9375275 
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault{\*\pn \pnlvlcont\ilvl0\ls0\pnrnot0\pndec }\faauto\rin0\lin0\itap0 {\rtlch\fcs1 \af5 \ltrch\fcs0 \insrsid9375275 
\par }}{\*\pnseclvl1\pnucrm\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl2\pnucltr\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl3\pndec\pnstart1\pnindent720\pnhang {\pntxta .}}{\*\pnseclvl4\pnlcltr\pnstart1\pnindent720\pnhang {\pntxta )}}
{\*\pnseclvl5\pndec\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl6\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl7\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl8
\pnlcltr\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\*\pnseclvl9\pnlcrm\pnstart1\pnindent720\pnhang {\pntxtb (}{\pntxta )}}{\pntext\pard\plain\ltrpar \s15 \rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 \hich\af37\dbch\af0\loch\f37 18.
\tab}\pard\plain \ltrpar\s15\ql \fi-720\li720\ri0\nowidctlpar\tx720\wrapdefault{\*\pn \pnlvlbody\ilvl0\ls1\pnrnot0\pndec\pnf37\pnstart1\pnindent1\pnhang {\pntxta .}}\faauto\ls1\rin0\lin720\itap0 \rtlch\fcs1 \af5\afs24\alang1025 \ltrch\fcs0 
\f5\fs24\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\ul\insrsid9375275 EXCEPTIONS TO THE CERTIFICATION STATEMENT ON OMB FORM 83-I}{\rtlch\fcs1 \ab\af37 \ltrch\fcs0 \b\f37\insrsid9375275 
\par }\pard\plain \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 \rtlch\fcs1 \af5\afs20\alang1025 \ltrch\fcs0 \f5\fs20\lang1033\langfe1033\cgrid\langnp1033\langfenp1033 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 
\b\f37\fs24\insrsid9375275 
\par }\pard \ltrpar\ql \li720\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin720\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 Not applicable.
\par }\pard \ltrpar\ql \li0\ri0\nowidctlpar\wrapdefault\faauto\ilvl12\rin0\lin0\itap0 {\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\ul\insrsid9375275 Note:}{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275    }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 
The following paragraph applies to all of the collections of information in this submission:
\par }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par \tab }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \f37\fs24\insrsid9375275\charrsid9580582 An agency may not conduct or sponsor, and a person is 
not required to respond to, a collection of information unless the collection of information displays a valid OMB control number.  Books or records relating to a collection of information must be retained as long as their contents may become material in t
he administration of any internal revenue law.  Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103.
\par }{\rtlch\fcs1 \ab\af37\afs24 \ltrch\fcs0 \b\f37\fs24\insrsid9375275 
\par \tab 
\par }}