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Federal Register / Vol. 86, No. 172 / Thursday, September 9, 2021 / Notices FOR FURTHER INFORMATION CONTACT:

Copies of the submissions may be obtained from Molly Stasko by emailing PRA@treasury.gov, calling 202 622
8922, or viewing the entire information collection request at www.reginfo.gov.

Dated: September 2, 2021.
Molly Stasko, Treasury PRA Clearance Officer.
FR Doc. 202119424 Filed 9821; 8:45 am BILLING CODE 483001P

SUPPLEMENTARY INFORMATION:

DEPARTMENT OF VETERANS
AFFAIRS

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Internal Revenue Service IRS
Title: Waiver of 60-Day Rollover Requirement.
OMB Control Number: 15452269.
Type of Review: Reinstatement without change of a currently approved collection.
Description: Revenue Procedure 202046 modifies and updates Rev.
Proc. 201647, 201637 I.R.B. 346.
Section 3.022 of Rev. Proc. 201647
provides a list of permissible reasons for self-certification of eligibility for a waiver of the 60-day rollover requirement, and, in response to requests from stakeholders, this revenue procedure modifies that list by adding a new reason: A distribution was made to a state unclaimed property fund. As under Rev. Proc. 201647, a selfcertification relates only to the reasons for missing the 60-day deadline, not to whether a distribution is otherwise eligible to be rolled over. An appendix contains a model letter that may be used for self-certification.
Upon receipt of a self-certification, a plan administrator or IRA trustee may accept the contribution and treat it as having satisfied the requirements for a waiver of the 60-day requirement.
Currently, the only way for a taxpayer to obtain a waiver of the 60-day requirement with respect to an amount distributed to a state unclaimed property fund is to apply to the Internal Revenue Service IRS for a favorable ruling, which is issued by the Tax Exempt and Government Entities Division TE/GE. The user fee for a ruling is $10,000. The program outlined in this revenue procedure permits taxpayers to receive the benefits of a waiver without paying a user fee.
Revenue Procedure Number: 202046.
Affected Public: Individuals or Households.
Estimated Number of Respondents:
160.
Frequency of Response: On occasion.
Estimated Total Number of Annual Responses: 160.
Estimated Time per Response: 3
hours.
Estimated Total Annual Burden Hours: 480 hours.
Authority: 44 U.S.C. 3501 et seq.

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OMB Control No. 29000890

Agency Information Collection Activity: FNMA Forms 1004, 1004C, 1025, 2055 and 1075
Veterans Benefits Administration, Department of Veterans Affairs.
ACTION: Notice.
AGENCY:

Veterans Benefits Administration VBA, Department of Veterans Affairs VA, is announcing an opportunity for public comment on the proposed collection of certain information by the agency. Under the Paperwork Reduction Act PRA of 1995, Federal agencies are required to publish notice in the Federal Register concerning each proposed collection of information, including each proposed extension of a currently approved collection, and allow 60 days for public comment in response to the notice.
DATES: Written comments and recommendations on the proposed collection of information should be received on or before November 8, 2021.
ADDRESSES: Submit written comments on the collection of information through Federal Docket Management System FDMS at www.Regulations.gov or to Nancy J. Kessinger, Veterans Benefits Administration 20M33, Department of Veterans Affairs, 810 Vermont Avenue NW, Washington, DC 20420 or email to nancy.kessinger@va.gov Please refer to OMB Control No. 29000890 in any correspondence. During the comment period, comments may be viewed online through FDMS.
FOR FURTHER INFORMATION CONTACT:
Maribel Aponte, Office of Enterprise and Integration, Data Governance Analytics 008, 1717 H Street NW, Washington, DC 20006, 202 2664688
or email maribel.aponte@va.gov. Please refer to OMB Control No. 29000890
in any correspondence.
SUPPLEMENTARY INFORMATION: Under the PRA of 1995, Federal agencies must obtain approval from the Office of Management and Budget OMB for each collection of information they conduct or sponsor. This request for comment is being made pursuant to Section 3506c2A of the PRA.
SUMMARY:

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With respect to the following collection of information, VBA invites comments on: 1 Whether the proposed collection of information is necessary for the proper performance of VBAs functions, including whether the information will have practical utility;
2 the accuracy of VBAs estimate of the burden of the proposed collection of information; 3 ways to enhance the quality, utility, and clarity of the information to be collected; and 4
ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or the use of other forms of information technology.
Authority: 38 U.S.C. 3731.
Title: FNMA Forms 1004, 1004C, 1025, 2055 and 1075.
OMB Control Number: 29000890.
Type of Review: Extension of a currently approved collection.
Abstract: This information collection package seeks approval of VAs requirement that appraisers utilize certain industry-standard forms in completing an appraisal. 38 U.S.C. 3731
authorizes the VA Secretary to establish a panel of appraisers, prescribe qualifications for such appraisers, and determine reasonable value of a property, construction, repairs or alterations based on an appraisal report provided by a panel appraiser for the purpose of guaranteeing a loan.
VA is requesting approval to authorize collection of these forms because accurate and thorough appraisal reporting is critical to the accuracy of underwriting for the mortgage process.
Additionally, VA is looking to expand the list of authorized forms for use due to ongoing needs related to the pandemic. This collection of information provides a more thorough and complete appraisal of prospective VA-guaranteed properties ensuring that mortgages are acceptable for VA
guarantee and thereby protect the interest of VA, taxpayers, and the Veterans Housing Benefit Program Fund. Policies and procedures for governing the VA appraisal program are set forth in Chapter 36, Title 38 of the CFR.
Affected Public: Individuals or Households.
Estimated Annual Burden: 10,833.
Estimated Average Burden per Respondent: 1 minute.
Frequency of Response: One time.
Estimated Number of Respondents:
650,000.

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