99-8756. Submission for OMB Review; Comment Request
[Federal Register Volume 64, Number 67 (Thursday, April 8, 1999)]
[Notices]
[Page 17215]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-8756]
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DEPARTMENT OF THE TREASURY
Submission for OMB Review; Comment Request
April 2, 1999.
The Department of the Treasury has submitted the following public
information collection requirement(s) to OMB for review and clearance
under the Paperwork Reduction Act of 1995, Public Law 104-13. Copies of
the submission(s) may be obtained by calling the Treasury Bureau
Clearance Officer listed. Comments regarding this information
collection should be addressed to the OMB reviewer listed and to the
Treasury Department Clearance Officer, Department of the Treasury, Room
2110, 1425 New York Avenue, NW., Washington, DC 20220.
DATES: Written comments should be received on or before May 10, 1999 to
be assured of consideration.
Internal Revenue Service (IRS)
OMB Number: 1545-1643.
Regulation Project Number: REG-209484-87 Final.
Type of Review: Extension.
Title: Federal Insurance Contributions Act (FICA) Taxation of
Amounts Under Employee Benefit Plans.
Description: This regulation provides guidance as to when amounts
deferred under or paid from a nonqualified deferred compensation plan
are taken into account as wages for purposes of the employment taxes
imposed by the Federal Insurance Contributions Act (FICA). Section
31.3121(v)(2)-1(a)(2) requires that the material terms of a plan be set
forth in writing.
Respondents: Business or other for-profit, Not-for-profit
institutions.
Estimated Number of Respondents/Recordkeepers: 2,500.
Estimated Burden Hours Per Respondent/Recordkeeper: 5 hours.
Frequency of Response: On occasion, Other (once).
Estimated Total Reporting/Recordkeeping Burden: 12,500 hours.
Clearance Officer: Garrick Shear, Internal Revenue Service, Room
5571, 1111 Constitution Avenue, NW, Washington, DC 20224.
OMB Reviewer: Alexander T. Hunt (202) 395-7860, Office of
Management and Budget, Room 10202, New Executive Office Building,
Washington, DC 20503.
Lois K. Holland,
Departmental Reports Management Officer.
[FR Doc. 99-8756 Filed 4-7-99; 8:45 am]
BILLING CODE 4830-01-U
Document Information
- Published:
- 04/08/1999
- Department:
- Treasury Department
- Entry Type:
- Notice
- Document Number:
- 99-8756
- Dates:
- Written comments should be received on or before May 10, 1999 to be assured of consideration.
- Pages:
- 17215-17215 (1 pages)
- PDF File:
-
99-8756.pdf