Change Requests

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Odd-Lot Information Acceleration

Key Information

Abstract

The Commission adopted amendment to Regulation NMS, 17 CFR 242.600 et. seq., that would require securities information processors to collect, consolidate, and disseminate additional information related to stock trading for use by investors and other market participants. The collection of information is a third-party disclosure requirement. Widespread availability of odd-lot information promotes fair and efficient markets and facilitates the ability of brokers and dealers to trade more effectively and to provide best execution to their customers.

Federal Register Notices

60-Day FRN	View Notice

Authorizing Statutes

15 USC 78a et seq	View Law

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Commercial Acquisitions; FAR Sections Affected: 52.212-3(b)(2)

Key Information

Abstract

This clearance covers the information that offerors may be required to submit to comply with the following FAR requirements: FAR 52.212-3, Offeror Representations and Certifications - Commercial Products and Commercial Services. Paragraph (b)(2) requires offerors to identify the applicable paragraphs at (c) through (v) of this provision that the offeror has completed for the purposes of the relevant solicitation only, if any. The provision stipulates that any changes provided by the offeror under paragraph (b)(2) are applicable to that specific solicitation only, and do not result in an update to the representations and certifications posted electronically in the System for Award Management.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

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Required Elements for Submission of the Unified or Combined State Plan and Plan Modifications under the Workforce Innovation and Opportunity Act

Key Information

Abstract

This consolidated information collection implements sections 102 and 103 of the Workforce Innovation and Opportunity Act (WIOA) (P.L. 113-128), which requires each State to submit a Unified State Plan or, in the alternative, a Combined State Plan. The Unified or Combined State Plan requirements improve service integration and ensure that the workforce system is industry-relevant by responding to the economic needs of the State and matching employers with skilled workers. To that end, the Unified or Combined State Plan would describe how the State will develop and implement a unified, integrated service delivery system rather than discuss the State's approach to operating each core program individually.

Federal Register Notices

60-Day FRN	View Notice

Authorizing Statutes

Pub.L. 113 - 128 102, 103	View Law

29 USC 3112 and 3113	View Law

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Rule 204-3, Delivery of brochures and brochure supplements

Key Information

Abstract

Rule 204-3 under the Investment Advisers Act of 1940 (17 CFR 275.204-3) requires SEC-registered investment advisers to deliver written disclosure statements ("brochures and brochure supplements") to clients and prospective clients containing specified information about the adviser's background, business practices, services, fees, and key supervised personnel. The SEC needs this information collection to ensure investors receive information necessary to make informed decisions about retaining or continuing to employ investment advisers, while the SEC uses the disclosed information in its enforcement, regulatory, and examination programs to monitor adviser compliance and protect investors. Respondents are SEC-registered investment advisers who must deliver current brochures before or when entering into advisory contracts, provide annual updates when there are material changes, deliver brochure supplements for key supervised personnel, and promptly notify clients of disciplinary information changes. This collection fulfills a disclosure requirement where investment advisers provide the brochures and supplements directly to their clients and prospective clients. The brochure is filed with the SEC electronically on IARD, but the brochure supplements are not. The SEC reviews these disclosure documents during examinations to assess compliance with investor protection requirements.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

15 USC 80b	View Law

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Data System for Organ Procurement and Transplantation Network

Key Information

Abstract

Section 372 of the Public Health Service Act requires that the Secretary of Health and Human Services, by award, provide for the establishment and operation of the Organ Procurement and Transplantation Network (OPTN), which, under oversight of the HRSA, operates the U.S. Organ Procurement and Transplantation system. Significant changes to the collection include: 1) Adding data collection forms for candidates listed in the OPTN organ transplant waiting list to the existing OMB-approved information collection. These forms allow a transplant center to add, change, or remove candidates from the OPTN waiting list after a transplant center completes the patient evaluation. These forms contain information that the OPTN electronic organ matching system uses to match potential organ recipients with available deceased donor organs. There are 83 new data collection forms: candidate listing registration forms of all organs, candidate status justification forms of all applicable organs, Model for End-Stage Liver Disease or Pediatric End-Stage Liver Disease score exception and extension forms, and other forms. Additional revisions to existing OPTN data collection forms were made based on the OPTN Board of Directors (BOD)-approved changes to improve organ matching, allocation, and OPTN policy compliance; 2) Adding OPTN Board of Directors-approved revisions to existing data collection forms to improve organ matching, allocation, and OPTN policy compliance.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

42 USC 274(b)(2)(I), Sec 372(b)(2)(I)	View Law

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Boots to Business Post Course Surveys

Key Information

Abstract

These surveys allow the Boots to Business program office to receive critical data from eligible service members, spouses and veterans who participate in B2B offerings. The collected data will be used to access the quality of the program and to effectively measure outcomes as a result of attending B2B classes. This is the next phase of implementation following the OMB approved registration form that allows the program office to collect contact information.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

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TD 8725 - Miscellaneous Sections Affected by the Taxpayer Bill of Rights 2 and the Personal Responsibility and Work Opportunity Reconciliation Act of 1996.

Key Information

Abstract

This document contains previously approved final regulations relating to joint returns, property exempt from levy, interest, penalties, offers in compromise, and the awarding of costs and certain fees. The regulations reflect changes to the law made by the Taxpayer Bill of Rights 2 and a conforming amendment made by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996. The regulations affect taxpayers with respect to filing of returns, interest, penalties, court costs, and payment, deposit, and collection of taxes.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 301	View Law

26 USC 6013	View Law

26 USC 6334	View Law

26 USC 6601	View Law

26 USC 6651	View Law

26 USC 6656	View Law

26 USC 7122	View Law

26 USC 7430	View Law

Presidential Action:

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Coverdell ESA Contribution Information

Key Information

Abstract

Form 5498-ESA is used by trustees and issuers of Coverdell Education Savings accounts to report contributions and rollovers to these accounts and to the beneficiaries.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 530	View Law

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Gaming Industry Tip Compliance Agreement (GITCA)

Key Information

Abstract

The Internal Revenue Service (IRS) designed the Gaming Industry Tip Compliance Agreement (GITCA) to promote compliance by gaming industry employers and employees with the provisions of the Internal Revenue Code (IRC) relating to tip income and to reduce disputes under IRC Section 3121(q). Under the GITCA Program, a gaming industry employer and the Internal Revenue Service (IRS) work together to reach a GITCA that establishes minimum tip rates for participating tipped employees in specified occupational categories, prescribes a threshold level of participation by the employer's employees, and reduces compliance burdens for the employer and enforcement burdens for the IRS.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 6053(a)	View Law

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TD 9451 - Guidance Necessary To Facilitate Business Election Filing; Finalization of Controlled Group Qualification Rules, TD 9759-Limitations on the Importation of Net Built-In Losses

Key Information

Abstract

TD 9304 provides guidance to taxpayers regarding the apportionment of tax benefit items under section 1561(a) amongst the component members of a controlled group of corporations. TD 9329 contains final regulations that simplify, clarify, or eliminate reporting burdens and also eliminate regulatory impediments to the electronic filing of certain statements that taxpayers are required to include on or with their Federal income tax returns. TD 9451 provides guidance to taxpayers for determining which corporations are included in a controlled group of corporations. TD 9759 provides guidance for preventing the importation of loss when a corporation that is subject to U.S. income tax acquires loss property tax-free in certain transactions and the loss in the acquired property accrued outside the U.S. tax system by requiring the bases of the assets received to be equal to value.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 362	View Law

26 USC 334	View Law

26 USC 7805	View Law

26 USC 1561	View Law

26 USC 1563	View Law

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NSPS for Surface Coating of Plastic Parts for Business Machines (40 CFR part 60, subpart TTT) (Final Rule)

Key Information

Abstract

In this ICR, the EPA estimates additional one-time respondent burden of 2 labor hours in the first year following promulgation of the subject amendments to provide for becoming familiar with the amendments to NSPS subpart TTT and becoming familiar with the CDX and CEDRI systems associated with electronic submission of reports. These amendments will not impact the burden on respondents in later years because they do not impose additional reporting or recordkeeping requirements. The total estimated respondent burden as currently identified in the OMB Inventory of Approved Burdens is based on 10 respondents (a larger number than the three respondents counted in this ICR). The downward adjustment in the number of respondents for this ICR, based on the EPAs most recent information, is reflected in Attachment 1 to this ICR Supporting Statement.

Federal Register Notices

60-Day FRN	View Notice

Authorizing Statutes

42 USC 7401 et seq.	View Law

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Emission Guidelines for Existing Other Solid Waste Incineration (OSWI) Units (40 CFR part 60, subpart FFFF) (Final Rule)

Key Information

Abstract

The Emission Guidelines for Existing Other Solid Waste Incineration (OSWI) Units (40 CFR Part 60, Subpart FFFF) were proposed on December 9, 2004 (69 FR 71472), promulgated on December 16, 2005 (70 FR 74892), and amended on November 24, 2006 (71 FR 67806). Under the proposed rule, the Emission Guidelines apply to any air quality program in either a state or a United States protectorate with one or more existing OSWI units or air curtain incinerators that commenced construction either on or before December 9, 2004. The affected OSWI units include two additional sub-categories: very small municipal waste combustion (VSMWC) units that combust less than 35 tons per day (TPD) of waste and institutional waste incineration (IWI) units. This Subpart does not directly affect incineration unit owners and operators; however, they must comply with the states plan that was developed by the air quality program administrator to implement the emission guidelines. On August 31, 2020, the EPA published a proposed rule in the Federal Register for the OSWI NSPS and EG rules that addressed the requisite CAA section 129(a)(5) periodic review (85 FR 54178), as well as other proposed changes to the standards. The EPA is finalizing its CAA section 129(a)(5) review, including our determination that there are no developments in practices, processes, or control technologies that warrant revisions to the OSWI standards and requirements. The EPA is finalizing certain other revisions, including the addition of a subcategory of new VSMWC or IWI units that have a capacity to combust less than 10 TPD of waste that are constructed on or after August 30, 2020, including changes to applicability-related and definitional changes; changes to the startup, shutdown, and malfunction (SSM) provisions; changes to testing, monitoring, recordkeeping, and reporting requirements; and other miscellaneous technical and editorial changes. The EPA is also finalizing electronic reporting requirements for submittal of certain reports and performance test results. This ICR includes the burden associated with the existing rule requirements and the incremental burden associated with the final rule. This information is being collected to assure compliance with 40 CFR Part 60, Subpart FFFF.

Federal Register Notices

60-Day FRN	View Notice

Authorizing Statutes

42 USC 7401 et seq	View Law

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Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) Programs

Key Information

Abstract

The Internal Revenue Service offers free assistance with tax return preparation and tax counseling using specially trained volunteers. The Volunteer Income Tax Assistance (VITA) and Tax Counseling for the Elderly (TCE) programs assist seniors, eligible taxpayers, and members of underserved populations. The information provided on the forms in this collection will be used to approve grant and participation applications for the TCE and VITA programs. It will also be used to administer the programs, establish effective controls, send correspondence, recognize volunteers, and assist taxpayers with locating TCE and VITA sites.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

Pub.L. 95 - 600 163	View Law

Pub.L. 116 - 25 1401	View Law

26 USC 7526A	View Law

31 USC 503	View Law

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Form 56, Notice Concerning Fiduciary Relationship / Form 56-F, Notice Concerning Fiduciary Relationship of Financial Institution

Key Information

Abstract

Form 56 is used to notify the IRS of the creation or termination of a fiduciary relationship and provide qualification for the relationship. Form 56-F is used by the federal agency acting as a fiduciary to notify the IRS of the creation, termination, or change in status of a fiduciary relationship with a financial institution.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 6903	View Law

26 USC 6036	View Law

26 USC 6402	View Law

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TD 9207 - Assumption of Partner Liabilities

Key Information

Abstract

The regulations require a partnership to notify the partner of the satisfaction of certain liabilities described in the regulation, providing the partner with specific information regarding the partnership’s assumption of liability. The partner must attach this notification to their tax return for the year in which the loss is being claimed.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 752	View Law

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Rulings and determination letters.

Key Information

Abstract

Rev. Proc. 2025-1 contains revised procedures for letter rulings and information letters issued by the Associate Chief Counsel (Corporate), Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes), Associate Chief Counsel (Financial Institutions and Products), Associate Chief Counsel (Income Tax and Accounting), Associate Chief Counsel (International), Associate Chief Counsel (Passthroughs and Special Industries), and Associate Chief Counsel (Procedure and Administration). This procedure also contains procedures for determination letters issued by the Large Business and International Division, Small Business/Self Employed Division, Wage and Investment Division, and Tax Exempt and Government Entities Division. Rev. Proc. 2024-1 is superseded. Rev. Proc. 2023-26 describes a program that provides an opportunity for fast-track processing of certain requests for letter rulings solely or primarily under the jurisdiction of the Associate Chief Counsel (Corporate). This new program replaces the pilot program established by Rev. Proc. 2022-10, 2022-6 I.R.B. 473.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 7528	View Law

26 USC 7805	View Law

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Request Type:

Advance Pricing and Mutual Agreement Program

Key Information

Abstract

The purpose of section 482 is to ensure that taxpayers clearly reflect income attributable to controlled transactions and to prevent the avoidance of taxes with respect to such transactions. Revenue Procedure 2015-41 provides guidance on the process of requesting and obtaining advance pricing agreements from the Advance Pricing and Mutual Agreement program (“APMA”). This revenue procedure also provides guidance on administration of an executed advance pricing agreement (APA).

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 482	View Law

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26 U.S. Code § 475 - Mark to market accounting method for dealers in securities

Key Information

Abstract

Section 475 was added by section 13223(a) of the Revenue Reconciliation Act of 1993, Pub. L. 103-66, 107 Stat.481, and is effective for all taxable years ending on or after December 31, 1993. The statutory requirements under 26 U.S.C. 475 are codified under 26 CFR Part 1, sections 1.475 et al. Information collection requirements under § 1.475(a)-4 sets forth an elective safe harbor that permits dealers in securities and dealers in commodities to elect to use the values of positions reported on certain financial statements as the fair market values of those positions for purposes of section 475 of the Internal Revenue Code (Code). This safe harbor is intended to reduce the compliance burden on taxpayers and to improve the administrability of the valuation requirement of section 475. The recordkeeping requirement under section 1.475(b)-4 are required to determine whether exemption from mark- to-market treatment is properly claimed, and will be used to make that determination upon audit of taxpayer's books and records. The information under section 1.475(c)-1(a)(3)(iii), is necessary to determine whether a consolidated group has elected to disregard inter-member transactions in determining a member's status as a dealer in securities.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 475	View Law

Presidential Action:

Reference Number:

Omb Control Number:

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Action:

Request Type:

Notice of Expatriation and Waiver of Treaty Benefits

Key Information

Abstract

Information used by taxpayer to notify payer of expatriation so that proper tax treatment is applied by payer. The taxpayer is required to use this form to obtain any benefit accorded by the statute.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 877A	View Law

Pub.L. 110 - 245 301	View Law

Presidential Action:

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Omb Control Number:

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Action:

Request Type:

NESHAP for Ferroalloys Production: Ferromanganese and Silicomanganese (40 CFR Part 63, Subpart XXX) (Renewal)

Key Information

Abstract

The National Emission Standards for Hazardous Air Pollutants (NESHAP) for Ferroalloys Production: Ferromanganese and Silicomanganese (40 CFR Part 63, Subpart XXX) were promulgated on May 20, 1999; and amended on: March 22, 2001; June 23, 2003; April 20, 2006; June 30, 2015 (80 FR 37366); January 18, 2017 (82 FR 5408), and November 19, 2020 (85 FR 73902). These regulations apply to both new and existing ferroalloy production facilities that manufacture ferromanganese and silicomanganese, and that are either major sources of hazardous air pollutant (HAP) emissions or are co-located at major sources of HAPs. The following affected facilities at ferroalloy production plants are subject to this NESHAP rule: electric arc furnaces; casting operations; metal oxygen refining (MOR) processes; crushing and screening operations; and outdoor fugitive dust sources. New facilities include those that commenced construction or reconstruction after the date of proposal. The burden in this ICR reflects the burden associated with the recordkeeping and reporting requirements of the regulation for new and existing sources included in the June 30, 2015 Risk and Technology Review (RTR) final rule amendments and January 18, 2017 reconsideration notice. The burden associated with the 2015 final rule amendments and reconsideration notice is accounted for in EPA ICR No. 2448.02 (OMB Control No. 2060-0676). The 2020 amendment implemented the plain language reading of the “major source” and “area source” definitions of section 112 of the Clean Air Act (CAA) and provide that a major source can be reclassified to area source status at any time upon reducing its potential to emit (PTE) hazardous air pollutants (HAP) to below the major source thresholds and required this notification be submitted electronically. This information is being collected to assure compliance with 40 CFR Part 63, Subpart XXX.  In general, all NESHAP standards require initial notifications, performance tests, and periodic reports by the owners/operators of the affected facilities. They are also required to maintain records of the occurrence and duration of any startup, shutdown, or malfunction in the operation of an affected facility, or any period during which the monitoring system is inoperative. These notifications, reports, and records are essential in determining compliance and are required of all affected facilities subject to NESHAP.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

42 USC 7401	View Law

Presidential Action:

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TD 9764, Section 6708 Failure to Maintain List of Advisees with Respect to Reportable Transactions

Key Information

Abstract

Internal Revenue Code (IRC) section 6112 requires material advisors to maintain lists of advisees and other information with respect to reportable transactions and to make that information available to the Internal Revenue Service (IRS) upon written request. IRC section 6708 imposes a penalty upon material advisors for failing to make a list required by IRC section 6112 available to the IRS within 20 business days after the date of the written request. Treasury Decision (TD) 9764 contains final regulations relating to the penalty under IRC section 6708. The collection of information is in Treasury Regulations section 301.6708–1(c)(3)(ii), which requires a person requesting an extension of the 20-business-day period to provide the IRS, in writing, with specific information regarding the list and the circumstances that would warrant additional time.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 6112	View Law

26 USC 6708	View Law

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Action:

Request Type:

Distilled Spirits Credit

Key Information

Abstract

Form 8906, Distilled Spirits Credit, was developed to carry out the provisions of IRC section 5011(a). This section allows eligible wholesalers and persons subject to IRC section 5055 an income tax credit for the average cost of carrying excise tax on bottled distilled spirits. The form provides a means for the eligible taxpayer to compute the amount of credit.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 5011(a)	View Law

26 USC 5055	View Law

Presidential Action:

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Request Type:

Election Involving the Repeal of the Bonding Requirement and Notification of Increase of Tax under § 42(j)(6)

Key Information

Abstract

This revenue procedure affects taxpayers who are maintaining a surety bond or a Treasury Direct Account (TDA) to satisfy the low-income housing tax credit recapture exception in § 42(j)(6) of the Internal Revenue Code, as in effect on or before July 30, 2008. This revenue procedure provides the procedures for taxpayers to follow when making the election under section 3004(i)(2)(B)(ii) of the Housing Assistance Tax Act of 2008 (Pub. L. 110–-289) to no longer maintain a surety bond or a TDA to avoid recapture.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 42(j)(6)	View Law

Pub.L. 110 - 289 3004(i)(2)(B)(ii)	View Law

Presidential Action:

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Request Type:

Emission Guidelines for Commercial and Industrial Solid Waste Incineration (CISWI) Units (40 CFR part 60, subpart DDDD) (Final Rule)

Key Information

Abstract

Previously, the EPA issued New Source Performance Standards (NSPS) (40 CFR Part 60, Subpart CCCC) and Emission Guidelines (40 CFR Part 60, Subpart DDDD) for Commercial and Industrial Solid Waste Incineration (CISWI) Units as promulgated on December 1, 2000 (65 FR 75338) and March 21, 2011 (76 FR 15769), and subsequently amended on: February 7, 2013 (78 FR 9195); June 23, 2016 (81 FR 41001); April 16, 2019 (84 FR 15846); and Oct. 7, 2020 (85 FR 63406) . The Emission Guidelines apply to any air quality program in either a state or a United States protectorate with one or more existing CISWI units. The guidelines can be thought of as model regulations that States use in developing State plans to implement the Emission Guidelines. If a state does not develop, adopt, and submit an approvable state plan, the Environmental Protection Agency (EPA) develops a Federal plan to implement the Emission Guidelines. The EPA previously promulgated a Federal Plan for CISWI units subject to the December 1, 2000 final rule on October 3, 2003 (68 FR 57518) under 40 CFR Part 62, Subpart III. On January 11, 2017, the EPA proposed amendments to the Federal plan requirements at 40 CFR Part 62, Subpart III to implement the regulations at 40 CFR Part 60, Subpart DDDD adopted on February 7, 2013, and as amended on June 23, 2016, and April 16, 2019. The EPA is subsequently finalizing the revised Federal Plan under new subpart 40 CFR Part 62, Subpart IIIa. Following the effective date of the final rule, the requirements of 40 CFR Part 62, Subpart III will no longer be in effect and all existing units subject to the Federal Plan must meet the requirements of 40 CFR Part 62, Subpart IIIa. These regulations will apply to existing CISWI units (units that commenced construction on or before June 4, 2010, or commenced modification or reconstruction after June 4, 2010 but no later than August 7, 2013) that are not regulated by an EPA approved and currently effective State or Tribal plan, or that are located in any state whose approved State or Tribal plan is only approved in part. Since EPA is finalizing the updated Federal plan at 40 CFR Part 62, Subpart IIIa, following the effective date of the final rule, all respondents previously subject to Subpart DDDD are now subject to either a State plan implementing 40 CFR Part 60, Subpart DDDD or are subject to the Federal plan under 40 CFR Part 62, Subpart IIIa, or if they have modified since August 7, 2013, they are subject to the NSPS at 40 CFR Part 60, Subpart CCCC. This information is thus being collected to assure compliance with 40 CFR Part 60, Subpart DDDD and 40 CFR Part 62, Subpart IIIa. The Federal Plan implements the Emissions Guidelines at 40 CFR Part 60, Subpart DDDD. In general, all Emissions Guidelines require initial notifications, performance tests, and periodic reports by the owners/operators of the affected facilities. They are also required to maintain records of the occurrence and duration of any startup, shutdown, or malfunction in the operation of an affected facility, or any period during which the monitoring system is inoperative. These notifications, reports, and records are essential in determining compliance, and are required of all affected facilities subject to Emission Guidelines.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

42 USC 7401	View Law

Presidential Action:

Reference Number:

Omb Control Number:

Agency:

Received:

Concluded:

Action:

Request Type:

Modified Benefit Formula Questionnaire-Foreign Pension

Key Information

Abstract

SSA uses the information Form SSA-308 collects to determine exactly how much (if any) of a foreign pension may be used to reduce the amount of title II Social Security retirement or disability benefits under the modified benefit formula. The respondents are applicants for Title II Social Security or disability benefits who have foreign pensions.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

42 USC 415	View Law

Presidential Action: