Change Requests

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Fiduciary Duties in Selecting Designated Investment Alternatives

Key Information

Abstract

The information collection is part of a proposed regulation that clarifies, and provides a safe harbor for, a fiduciary’s duty of prudence under the Employee Retirement Income Security Act of 1974 (ERISA) in connection with selecting designated investment alternatives for a participant-directed individual account plan, including asset allocation funds that include alternative assets. This proposal implements section 3(c) of President Trump’s Executive Order 14330, Democratizing Access to Alternative Assets for 401(k) Investors. Paragraphs (g) through (l) of the proposal provide safe harbor examples demonstrating what it means for a fiduciary to be prudent in certain circumstances. In several of the examples, plan fiduciaries may satisfy the consideration and determination requirements for certain factors by obtaining written representations from a person responsible for managing the designated investment alternative and then reading and critically reviewing the representations, consulting a qualified professional if necessary.

Federal Register Notices

60-Day FRN	View Notice

Authorizing Statutes

29 USC 1135	View Law

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Tribal TANF Financial Report (ACF-196T)

Key Information

Abstract

The Administration for Children and Families (ACF) is authorized to collect and report the information requested under this form by the Block Grants to States for Temporary Assistance for Needy Families. Implementing regulations at 45 CFR Part 286.255(c) for tribes indicates the requirements for financial reports as necessary. Tribal TANF Financial Report (ACF-196T) collects the required information under these implementing regulations. Failure to collect the data would seriously compromise the Office of Family Assistance and ACF’s ability to monitor TANF expenditures and compliance with statutory requirements or identify training needed at the recipient level. The information is also necessary to prepare required reporting, such as Reports to Congress. This request is for an extension with non-substantive revisions to improve the clarity of the instructions by utilizing plain language principles and thereby reducing the burden on report users.

Federal Register Notices

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

Authorizing Statutes

42 USC 609 & 611	View Law

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mySocial Security – Security Authentication PIN (SAP)

Key Information

Abstract

In April 2025, to mitigate fraud, SSA increased the level of identity proofing needed for respondents who choose to make direct deposit changes by telephone. SSA published an Emergency Request FRN on April 18, 2025, at 90 FR 16583, then, upon OMB’s approval of the Emergency Clearance, implemented a hybrid identity proofing process called the my Social Security – Security Authentication PIN (SAP) that provides identity proofing parity with our online and in-person modalities. Utilizing the SAP process provides the necessary identity verification to allow direct deposit changes via phone, while ensuring fraud protection through stronger verification of the identity of the individual prior to accessing or revising their account. OMB granted an Emergency approval for the my Social Security – Security Authentication PIN (SAP) collection. We are publishing this 30-day comment period Notice to initiate the full information collection request renewal for the SAP process. We received public comments on the Emergency FRN and on the 60-day comment period FRN which we addressed within the documentation for the full renewal. SSA’s hybrid Security Authentication PIN (SAP) digitally verifies the identity of a telephone respondent (whether a beneficiary or recipient, or his or her representative payee) over the phone with an SSA technician. In addition, for circumstances where a respondent is seeking direct deposit requests in-person at a field office and he or she is required to provide an acceptable form of identification (e.g., State ID/driver’s license, U.S. Passport, etc.), the SAP provides an alternative option for individuals who do not have the requisite identity document with them at the time. While the public-facing SAP tool itself does not collect any information, the process of creating or logging into a my Social Security account requires the respondent to submit several pieces of identifying information (such as an email address, a password, selecting a multi-factor authentication method, and completing identity proofing, which entails uploading an ID and taking a “selfie”) to both sign up/or use ID.me or Login.gov, and to use the enhanced multi-factor identification tool each time the respondent logs in to the account. We previously obtained OMB approval for the burden associated with the creation of the my Social Security account under SSA’s Public Credentialing and Authentication Process (OMB No. 0960-0789) which utilizes ID.me and Login.gov for authentication purposes. However, while the creation of a my Social Security account is already covered under a separate OMB Control number, we are accounting for the increased burden associated with generating a SAP through my Social Security to complete a direct deposit transaction with SSA over the telephone. For respondents meeting certain dire need criteria, SSA may permit respondents to make direct deposit changes by telephone without SAP authentication. Respondents meeting the exception criteria are identified through a personal interview with a technician using Form SSA-553, Special Determination. Since this process is less effective in mitigating fraud and securing financial information, SSA limits the use of this request to dire need situations. SSA technicians determine dire need on a case by-case basis. The respondents are individuals who wish to do business with SSA over the telephone or in person for the purpose of direct deposit enrollments, updates or cancellations.

Federal Register Notices

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

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Sugar Imported for Export as Refined Sugar or as a Sugar- Containing Products, or used in the Production of Certain Polyhydric Alcohols

Key Information

Abstract

Regulation 7 CFR part 1530 authorizes the Foreign Agricultural Service (FAS) to issue under particular circumstance import licenses to enter raw cane sugar exempt from the tariff-rate quota (TRQ) for raw cane sugar imports. Raw cane sugar exempt from the TRQ enters under three conditions. An equivalent quantity of refined sugar must be: (1) exported as refined sugar; (2) exported as an ingredient in sugar containing products; or (3) used in production of certain polyhydric alcohols.

Federal Register Notices

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

Authorizing Statutes

19 USC 1202	View Law

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Provisional Foreign Tax Credit Agreement

Key Information

Abstract

Sections 901 and 905 allow a taxpayer to claim a foreign tax credit for foreign income taxes paid or accrued in a taxable year, depending on taxpayer’s method of accounting for such taxes. However, regardless of the year in which the credit is allowed based on taxpayer’s method of accounting, the foreign tax credit is allowed only to the extent the foreign income taxes are ultimately both owed and actually remitted to the foreign country. For accrual method taxpayers, section 461(f) (flush language), §1.461-2(a)(2)(i), and §1.905-1(d)(3) provide that a foreign income tax liability that is contested does not accrue and is not creditable until the contest is resolved. For cash method taxpayers, a foreign income tax liability that is contested is not a reasonable approximation of the taxpayer’s final foreign income tax liability and, thus, under §1.901-2(e)(2)(i), is not considered an amount of tax paid for purposes of section 901 until the contest is resolved. However, §§1.905-1(c)(3) and 1.905-1(d)(4) allow taxpayers to make an election to claim a provisional foreign tax credit for a contested foreign income tax liability to the extent that the taxpayer has remitted the contested tax to the foreign country. As a condition for making this election, the taxpayer must enter into a provisional foreign tax credit agreement, in which the taxpayer gives the IRS information regarding the contested foreign income tax liability and agrees to comply with the conditions of the election, including agreeing to not to assert the statute of limitations on assessment as a defense to assessment of taxes and interest by the IRS with respect to the contested tax for a period of three years from the year in which taxpayer notifies the IRS of the resolution of the contest. See §1.905-1(d)(4)(ii). The likely respondents are: U.S. persons who pay or accrue foreign income taxes.

Federal Register Notices

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

Authorizing Statutes

26 USC 901	View Law

26 USC 461	View Law

26 USC 905	View Law

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EDA Regional Economic Development Collection

Key Information

Abstract

The information will be used by EDA to monitor and assess the performance of the Build Back Better Regional Challenge award recipients. The outputs will include tools, resources, and recommendations that will help inform economic development policy, economic decision-making, and economic best practices. In doing so, EDA will ensure that the agency’s regional investments are evidence-based and data-driven, and accountable to participants and the public.

Federal Register Notices

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

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Form 1127 - Application for Extension of Time for Payment of Tax Due to Undue Hardship

Key Information

Abstract

Under Internal Revenue Code (IRC) section 6161, taxpayers are allowed to request an extension of time for payment of tax shown, or required to be shown on a return, or for a tax due on a notice of deficiency. In order to be granted this extension, they must file Form 1127 and provide evidence that paying their tax on the date it is due will cause an undue hardship.

Federal Register Notices

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

Authorizing Statutes

26 USC 6161	View Law

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Day of Service Grant Application Instructions (MLK & 9/11)

Key Information

Abstract

Applicants for MLK Jr Day of Service and 9-11 Day of Service grant funding will use these application instructions.

Federal Register Notices

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

Authorizing Statutes

42 USC 12501 et seq.	View Law

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Imposition of Special Measure Against Commercial Bank of Syria, Including its Subsidiary, Syrian Lebanese Commercial Bank, as a Financial Institution of Primary Money Laundering Concern.

Key Information

Abstract

In March 2006, FinCEN issued a final rule imposing the fifth special measure to prohibit U.S. financial institutions from opening or maintaining a correspondent account for, or on behalf of, the Commercial Bank of Syria, and requires that U.S. financial institutions apply due diligence to correspondent accounts they maintain on behalf of foreign financial institutions that is reasonably designed to guard against the indirect use of those accounts by the Commercial Bank of Syria. 31 C.F.R. § 1010.653(b)(2). U.S. financial institutions are required under 31 C.F.R. § 1010.653(b)(2)(i)(A) to notify their foreign correspondent account holders that they may not provide Commercial Bank of Syria with access to correspondent accounts maintained at the U.S. financial institution. The requirement is intended to ensure cooperation from correspondent account holders in denying Commercial Bank of Syria access to the U.S. financial system. U.S. financial institutions are required under 31 C.F.R. § 1010.653(b)(3)(i) to document compliance with the notification requirement. The information is used by Federal agencies and certain self-regulatory organizations to verify compliance with 31 CFR § 1010.653.

Federal Register Notices

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

Authorizing Statutes

31 USC 5318A	View Law

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Centralized Credentials and Quality Assurance System (CCQAS)

Key Information

Abstract

This collection is important so that MHS health care providers can have access to the CCQAS system where they will be inputting data about potentially compensable events, active duty death and disability and tort claims, and the adverse privileging actions resulting from the investigation.

Federal Register Notices

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

Authorizing Statutes

10 USC 1094	View Law

10 USC 1102	View Law

42 USC 117	View Law

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Emergency Rental Assistance Program (ERA2)

Key Information

Abstract

On March 11, 2021, the President signed the American Rescue Plan Act of 2021 (the “Act”), Pub. L. No. 117-2. Title III, Subtitle B, Section 3201of the Act provides $21.55 billion for the U.S. Department of the Treasury (Treasury) to make payments to States (defined to include the District of Columbia), U.S. Territories (Puerto Rico, U.S. Virgin Islands, Guam, Northern Mariana Islands, and American Samoa), and certain local governments with more than 200,000 residents (collectively the “eligible grantees”) to provide financial assistance and housing stability services to eligible households, and cover the costs for other affordable rental housing and eviction prevention activities for eligible households. Participants must report and maintain records of certain information related to their program activities.

Federal Register Notices

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

Authorizing Statutes

Pub.L. 117 - 2 3201	View Law

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Quarterly Dealer Agenda Survey

Key Information

Abstract

The Department of Treasury (Treasury), Office of Debt Management (ODM) conducts the Primary Dealer Meeting Agenda (Agenda), which is a quarterly survey sent to all primary dealers, of which there are currently 23 financial institutions. Primary dealers are trading counter parties of the Federal Reserve Bank of New York (FRBNY) in its implementation of monetary policy. Primary dealers are also expected to have a substantial presence as a market maker for Treasury securities and bid on a pro-rata basis in all Treasury auctions. The information in the Agenda is a critical factor to inform ODM’s decision to set the securities’ issuance sizes for the upcoming quarter. In effect, the information provides a market view of borrowing needs for the U.S. government. In addition, aggregate statistics are made public through Treasury’s Quarterly Refunding materials.

Federal Register Notices

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

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Technology Security/Clearance Plans, Screening Records, and Non-Disclosure Agreements Pursuant to 22 CFR 126.18

Key Information

Abstract

The Directorate of Defense Trade Controls (DDTC), Bureau of Political-Military Affairs, U.S. Department of State, in accordance with the Arms Export Control Act (AECA) (22 U.S.C. 2751 et seq.) and the International Traffic in Arms Regulations (ITAR) (22 CFR Parts 120-130), has the principal missions of taking final action on license applications and other requests for defense trade transactions. By statute, Executive Order, regulation, and delegation of authority, Directorate of Defense Trade Controls (DDTC)is charged with controlling the export and temporary import of defense articles and provision of defense services covered by the U.S. Munitions List. The statutory authority of the President to promulgate regulations with respect to the export and the temporary import of defense articles and the provision of defense services was delegated to the Secretary of State by Executive Order 11958, as amended. These regulations are primarily administered by the Deputy Assistant Secretary of State for Defense Trade and the Directorate of Defense Trade Controls, Bureau of Political-Military Affairs. Section 126.18 eliminates, subject to certain conditions, the requirement for an approval by DDTC of the transfer of unclassified defense articles, which includes technical data, within a foreign business entity, foreign governmental entity, or international organization, that is an approved or otherwise authorized end-user or consignee (including transfers to approved sub-licensees) for those defense articles, including the transfer to dual nationals or third-country nationals who are bona fide regular employees, directly employed by the foreign consignee or end-user.

Federal Register Notices

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

Authorizing Statutes

22 USC 2778	View Law

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Imposition of Special Measure Regarding Al-Huda Bank as a Foreign Financial Institution of Primary Money Laundering Concern

Key Information

Abstract

On July 3, 2024, FinCEN issued a final rule. As proposed in the NPRM, the final rule imposes special measure five, prohibiting U.S. financial institutions from opening or maintaining a correspondent account for, or on behalf of, Al-Huda Bank. Further, the rule requires that U.S. financial institutions notify their foreign correspondent account holders that they may not provide Al-Huda Bank with access to correspondent accounts maintained at the U.S. financial institution. The requirement is intended to ensure cooperation from correspondent account holders in preventing Al-Huda Bank access to the U.S. financial system. U.S. financial institutions are required to document compliance with the notification requirement. The information is used by Federal agencies and certain self-regulatory organizations to verify compliance with the rule.

Federal Register Notices

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

Authorizing Statutes

31 USC 5318A	View Law

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Imposition of Fifth Special Measure against the Islamic Republic of Iran as a Jurisdiction of Primary Money Laundering Concern

Key Information

Abstract

In November 2019, FinCEN issued a final rule imposing the fifth special measure to prohibit U.S. financial institutions from opening or maintaining a correspondent account for, or on behalf of, Iranian financial institutions. The rule requires that U.S. financial institutions take reasonable steps to avoid processing transactions through the correspondent account of a foreign bank in the United States if such transactions involve an Iranian financial institution, and requires U.S. financial institutions to apply special due diligence that is reasonably designed to guard against the use of correspondent accounts being used to process prohibited transactions involving Iranian financial institutions. See 31 C.F.R. § 1010.661. U.S. financial institutions are required under 31 C.F.R. § 1010.661(b)(3)(i)(A) to notify their foreign correspondent account holders that they may not provide Iranian financial institutions with access to correspondent accounts maintained at the U.S. financial institution. The requirement is intended to ensure cooperation from correspondent account holders in denying the Islamic Republic of Iran (Iran) access to the U.S. financial system. U.S. financial institutions are required under 31 C.F.R. § 1010.661(b)(4)(i) to document compliance with the notification requirement. The information is used by Federal agencies and certain self-regulatory organizations to verify compliance with 31 C.F.R. § 1010.661.

Federal Register Notices

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

Authorizing Statutes

31 USC 5318A	View Law

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Imposition of Special Measure against Bank of Dandong as a Financial Institution of Primary Money Laundering Concern

Key Information

Abstract

FinCEN issued a final rule on November 8, 2017, imposing the fifth special measure to prohibit U.S. financial institutions from opening or maintaining a correspondent account for, or on behalf of, Bank of Dandong. The rule requires that covered U.S. financial institutions apply due diligence to correspondent accounts they maintain on behalf of foreign financial institutions that is reasonably designed to guard against the indirect use of those accounts by Bank of Dandong. Covered U.S. financial institutions are required under 31 CFR 1010.660(b)(3)(i)(A) to notify holders of foreign correspondent accounts that they may not provide Bank of Dandong with access to such accounts. The requirement is intended to ensure cooperation from correspondent account holders in denying Bank of Dandong access to the U.S. financial system. Covered U.S. financial institutions are required under 31 CFR 1010.660(b)(4)(i) to document compliance with the notification requirement. The information is used by federal agencies and certain self-regulatory organizations to verify compliance with 31 CFR 1010.660.

Federal Register Notices

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

Authorizing Statutes

31 USC 5318A	View Law

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Imposition of Special Measure Against North Korea as a Jurisdiction of Primary Money Laundering Concern

Key Information

Abstract

Section 311 of the USA PATRIOT Act (Section 311), codified at 31 U.S.C. 5318A, grants FinCEN the authority, upon finding that reasonable grounds exist for concluding that a foreign jurisdiction, financial institution, class of transactions, or type of account is of “primary money laundering concern,” to require domestic financial institutions and financial agencies to take one or more “special measures.” Special measures one through four, codified at 31 U.S.C. 5318A(b)(1)–(b)(4), impose additional recordkeeping, information collection, and reporting requirements on covered U.S. financial institutions. The fifth special measure, codified at 31 U.S.C. 5318A(b)(5), allows FinCEN to impose prohibitions or conditions on the opening or maintenance of certain correspondent accounts. Special measures are safeguards that protect the U.S. financial system from money laundering and terrorist financing. In 2016, FinCEN issued a final rule imposing the fifth special measure to prohibit U.S. financial institutions from opening or maintaining correspondent accounts for, or on behalf of, North Korean banking institutions. The rule requires that U.S. financial institutions take reasonable steps to avoid processing transactions through the correspondent account of a foreign bank in the United States, if such transactions involve a North Korean financial institution, and it requires institutions to apply special due diligence to guard against the use of correspondent accounts by North Korean financial institutions. See 31 CFR 1010.659.

Federal Register Notices

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

Authorizing Statutes

31 USC 5318(A)	View Law

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Vehicle Loan Interest

Key Information

Abstract

Section 70203 of the One, Big, Beautiful Bill Act (OBBBA), Public Law 119-21, amended section 163(h) and added new section 6050AA to the Internal Revenue Code (Code) . Section 163(h)(4) allows a personal deduction for qualified passenger vehicle loan interest. Section 6050AA of the Code requires any person engaged in a trade or business (recipient) who, in the course of that trade or business, receives from any individual interest aggregating $600 or more for any calendar year on a specified passenger vehicle loan, to file an information return reporting the receipt of interest and furnish a statement to the individual reflecting the same information. Sections 6050AA and 163(h)(4) apply to indebtedness incurred after December 31, 2024.

Federal Register Notices

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

Authorizing Statutes

26 USC 6050AA	View Law

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TD 8459 - Settlement Funds

Key Information

Abstract

This final regulation prescribes reporting requirements for settlement funds, which are funds established or approved by a governmental authority to resolve or satisfy certain liabilities, such as those involving tort or breach of contract. The final regulation relates to the tax treatment of transfers to these funds, the taxation of income earned by the funds, and the tax treatment of distributions made by the funds.

Federal Register Notices

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

Authorizing Statutes

26 USC 7805	View Law

26 USC 461(h)	View Law

26 USC 468B	View Law

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Disability Accommodation Request Form

Key Information

Abstract

This form is completed by AmeriCorps State and National grantees who want to receive reimbursement for funds spent accommodating AmeriCorps members with disabilities.

Federal Register Notices

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

Authorizing Statutes

42 USC 12501 et seq.	View Law

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Excise Taxes on Excess Inclusions of REMIC Residual Interests

Key Information

Abstract

Internal Revenue Code (IRC) section 860E(e)(1) provides rules for the taxation of an entity on any transfer of a residual interest in a real estate mortgage investment conduit (REMIC) to a disqualified organization. IRC section 860E(e)(6) provides rules for the taxation of a pass-through entity with interests held by disqualified organizations. Regulations section 1.860E-2(a)(7)(ii) provides rules for the taxation of an entity which waives the tax under section 860E(e)(1).

Federal Register Notices

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

Authorizing Statutes

26 USC 860E	View Law

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Environmental Taxes (26 CFR Part 52)

Key Information

Abstract

Section 4681 imposes a tax on ozone-depleting chemicals sold or used by a manufacturer or importer thereof. Section 4681 also imposes a tax on ozone-depleting chemicals sold or used by a manufacturer or importer thereof and imported taxable products sold or used by an importer thereof. A floor stocks tax is also imposed. Section 4682 provides exemptions and reduced rates of tax for certain uses of ozone-depleting chemicals. These regulations provide reporting and recordkeeping rules and have been codified under 26 CFR part 52.

Federal Register Notices

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

Authorizing Statutes

26 USC 4682-4	View Law

26 USC 4682	View Law

26 USC 4682-5	View Law

26 USC 4682-1	View Law

26 USC 4681	View Law

26 USC 4682-3	View Law

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Virginia Graeme Baker Pool and Spa Safety Act Verification of Compliance Form

Key Information

Abstract

CPSC staff will fill in the form during the course of a pool and spa inspection to determine if the swimming pool and spa drain cover meets the requirements of ANSI/APSP 16 2017.

Federal Register Notices

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

Authorizing Statutes

Pub.L. 110 - 140 1404(b)	View Law

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Access to TSCA Confidential Business Information under TSCA Section 14(d)(4), (5), and (6) (Renewal)

Key Information

Abstract

This ICR addresses the content and form of the statements of need and agreements required under TSCA section 14(d)(4), (5), and (6), which are described in the three guidance documents that have been developed to implement the authorities in TSCA section 14(d)(4), (5), and (6), and include some basic logistical information on where and how to submit requests to EPA. Making a request for access to TSCA CBI is a voluntary activity but is required in order to gain such access to CBI under TSCA section 14(d). Thus, the request for TSCA CBI is required to obtain benefits.

Federal Register Notices

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

Authorizing Statutes

15 USC 2601	View Law

Presidential Action:

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Request Type:

Publicly Available Consumer Product Safety Information Database

Key Information

Abstract

Consumers may submit reports of harm involving the use of consumer products or other products or substances regulated by the CPSC and also allow manufacturers of such to comment on the reports of harm. The reports and comments would be part of a public database operated and maintained by the CPSC.

Federal Register Notices

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

Authorizing Statutes

Pub.L. 110 - 314 212	View Law

Presidential Action: