IRC SECTION 412(C)(5) AND 442 REQUIRE
THE SECRETARY'S APPROVAL FOR A CHANGE IN PLAN YEAR OR ACCOUNTING
PERIOD. THIS FORM IS USED BY THE EMPLOYER OR PLAN ADMINISTRATOR TO
PROVIDE THE INFORMATION NECESSARY FOR APPROVAL OF THE CHANGE IN
PLAN YEAR OR ACCOUNTING PERIOD. THE DATA WILL BE USED TO HELP
DETERMINE WHETHER OR NOT THE CHANGE IN PLAN YEAR OR ACCOUNTING
PERIOD QUALIFIES FOR APPROVAL.
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.