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Code · REGISTER · 2023-10-10 · Internal Revenue Service (IRS), Treasury · Notices

Notices. Notice and request for comments

664 words·~3 min read·/register/2023/10/10/2023-22428·

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BILLING CODE 4830-01-P DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Extension of Information Collection Request Submitted for Public Comment Request; Affordable Care Act Grandfathered Health Plan Disclosure, Recordkeeping Requirement, and Change in Carrier Disclosure AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice and request for comments. SUMMARY: The Internal Revenue Service, as part of its continuing effort to reduce paperwork and respondent burden, invites the public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995.
Currently, the IRS is soliciting comments concerning the burden associated with the rules for group health plans and health insurance coverage relating to status as a grandfathered health plan under the patient protection and affordable care act. DATES: Written comments should be received on or before December 11, 2023 to be assured of consideration. ADDRESSES: Direct all written comments to Andrés Garcia, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or by email to *pra.comments@irs.gov.* Please include, “OMB Number: 1545-2178—Public Comment Request Notice” in the Subject line.
FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to Ronald J. Durbala, at
(202)317-5746, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at *RJoseph.Durbala@irs.gov.* SUPPLEMENTARY INFORMATION: *Title:* Grandfathered Health Plan. *OMB Number:* 1545-2178. *Form Project Number:* TD 9744. *Abstract:* This document contains final regulations regarding grandfathered health plans, preexisting condition exclusions, lifetime and annual dollar limits on benefits, rescissions, coverage of dependent children to age 26, internal claims and appeal and external review processes, and patient protections under the Affordable Care Act. It finalizes changes to the proposed and interim final rules based on comments and incorporates sub regulatory guidance issued since publication of the proposed and interim final rules. *Current Actions:* Adjustments to the burden estimates result from updated estimates on the number of grandfathered group health plans and increases in wage and postage rates. These updated data inputs reduce the hour burden by 1,550 hours compared with the prior submission and reduce the cost burden by $241,267 compared with the prior submission. *Type of Review:* Revision of a currently approved collection. *Affected Public:* Private Sector—Businesses or other for-profits and not for profit institutions. *Estimated Number of Responses:* 8,868,468. *Estimated Time per Respondent:* 2 min. *Estimated Total Annual Burden Hours:* 655. The following paragraph applies to all the collections of information covered by this notice: 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 if their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 U.S.C. 6103. *Desired Focus of Comments:* The Internal Revenue Service
(IRS)is particularly interested in comments that: • Evaluate whether the proposed collection of information is necessary for the proper performance of the functions of the agency, including whether the information will have practical utility. • Evaluate the accuracy of the agency's estimate of the burden of the proposed collection of information, including the validity of the methodology and assumptions used. • Enhance the quality, utility, and clarity of the information to be collected; and • Minimize the burden of the collection of information on those who are to respond, including using appropriate automated, electronic, mechanical, or other technological collection techniques or other forms of information technology, *e.g.,* by permitting electronic submissions of responses. Comments submitted in response to this notice will be summarized and/or included in the ICR for OMB approval of the extension of the information collection; they will also become a matter of public record. Approved: October 4, 2023. Ronald J. Durbala, IRS Tax Analyst. [FR Doc. 2023-22428 Filed 10-6-23; 8:45 am]
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