<div><table><tr><td><div class="indented"><div class="indented">Federal Register / Vol. 84, No. 66 / Friday, April 5, 2019 / Notices</div></div></td><td>13787</td></tr><tr><td> </td><td> </td></tr><tr><td> </td><td> </td></tr></table>  institutions 2 are exposed to cyber risks because they are dependent on information technology to deliver services to consumers and businesses every day. Cyber attacks on financial institutions may result in unauthorized access to, and the compromise of, confidential information, as well as the destruction of critical data and systems. Disruption, degradation, or unauthorized alteration of information and systems can affect a financial institution’s operations and core processes and undermine confidence in the nation’s financial services sector. Absent immediate attention to these rapidly increasing threats, financial institutions and the financial sector as a whole are at risk.  For this reason, the Agencies, under the auspices of the Federal Financial Institutions Examination Council (‘‘FFIEC’’), have worked diligently to assess and enhance the state of the financial industry’s cyber preparedness  and to improve the Agencies’ examination procedures and training to strengthen the oversight of financial industry cybersecurity readiness. The Agencies also have focused on providing financial institutions with resources that can assist in protecting them and their customers from the growing risks posed by cyber attacks. As part of these efforts, the Agencies developed the Assessment to assist financial institutions of all sizes in assessing their inherent cyber risks and their risk management capabilities. The Assessment allows a financial institution to identify its inherent cyber risk profile based on the technologies and connection types, delivery channels, online/mobile products and technology services that it offers to its customers, its organizational characteristics, and the cyber threats it is likely to face. Once a financial institution identifies its inherent cyber risk profile, it can use the Assessment’s  maturity matrix to evaluate its level of cybersecurity preparedness based on the financial institution’s cyber risk management and oversight, threat intelligence capabilities, cybersecurity controls, external dependency management, and cyber incident management and resiliency planning. A financial institution may use the matrix’s maturity levels to identify opportunities for improving the financial institution’s cyber risk management based on its inherent risk profile. The Assessment also enables a financial institution to rapidly identify areas that could improve the financial institution’s cyber risk management and response programs, as appropriate. Use of the Assessment by financial institutions is voluntary.  Type of Review: Regular. Affected Public: Businesses or other for-profit. Burden Estimates: 3  <table><tr><td> </td><td>Estimated number of</td><td>Estimated number of</td><td>Estimated number of</td><td>Estimated number of re-</td><td>Estimated total</td><td> </td></tr><tr><td>Assessment burden</td><td>respondents less than</td><td>respondents $500</td><td>respondents $10 billion –</td><td> </td><td> </td><td> </td></tr><tr><td> </td><td> </td><td> </td><td> </td><td>spondents over $50 bil-</td><td>respondents and</td><td> </td></tr><tr><td>estimate</td><td>$500 million</td><td>million –$10 billion @120</td><td><div class="indented">$50</div></td><td> </td><td> </td><td> </td></tr><tr><td> </td><td> </td><td> </td><td> </td><td>lion @180 hours</td><td>total annual burden hours</td><td> </td></tr><tr><td> </td><td>@80 hours</td><td>hours</td><td>billion @160 hours</td><td> </td><td> </td><td> </td></tr><tr><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td>OCC National Banks and</td><td>823 × 80 = 65,840 hours</td><td>157 × 120 = 18,840</td><td>123 × 160 = 19,680</td><td>82 × 180 = 14,760 hours</td><td>1,185 respondents</td><td> </td></tr><tr><td>Federal Savings Asso-</td><td> </td><td>hours.</td><td>hours.</td><td> </td><td>119,120 hours.</td><td> </td></tr><tr><td>ciations.</td><td>2,689 × 80 = 215,120</td><td>760 × 120 = 91,200</td><td>34 × 160 = 5,440 hours ..</td><td>6 × 180 = 1,080 hours ....</td><td> </td><td> </td></tr><tr><td>FDIC State Non-Member</td><td> </td><td> </td><td> </td><td> </td><td>3,489 respondents</td><td> </td></tr><tr><td>Banks and State Sav-</td><td>hours.</td><td>hours.</td><td> </td><td> </td><td>312,840 hours.</td><td> </td></tr><tr><td>ings Associations.</td><td>2,768 × 80 = 221,440</td><td>766 × 120 = 91,920</td><td>81 × 160 = 12,960 hours</td><td>26 × 180 = 4,680 hours ..</td><td> </td><td> </td></tr><tr><td>Board State Member</td><td> </td><td> </td><td> </td><td> </td><td>3,641 respondents</td><td> </td></tr><tr><td>Banks and Bank Hold-</td><td>hours.</td><td>hours.</td><td> </td><td> </td><td>331,000 hours.</td><td> </td></tr><tr><td>ing Companies.</td><td>4,830 × 80 = 386,400</td><td>536 × 120 = 64,320</td><td>8 × 160 = 1,280 hours ....</td><td>1 × 180 = 180 hours .......</td><td> </td><td> </td></tr><tr><td>NCUA Federally-Insured</td><td> </td><td> </td><td> </td><td> </td><td>5,375 respondents</td><td> </td></tr><tr><td>Credit Unions.</td><td>hours.</td><td>hours.</td><td> </td><td> </td><td>452,180 hours.</td><td> </td></tr><tr><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr><tr><td>Total ..........................</td><td>11,110 × 80 = hours =</td><td>2,219 × 120 hours =</td><td>246 hours × 160 =</td><td>115 hours × 180 =</td><td>13,690 respondents</td><td> </td></tr><tr><td> </td><td>888,800.</td><td>266,280 hours.</td><td>39,360 hours.</td><td>20,700 hours.</td><td>1,215,140 hours.</td><td> </td></tr><tr><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td><td> </td></tr></table>   Comments submitted in response to this notice will be summarized and included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the Agencies, including whether the information has practical utility; (b) The accuracy of the Agencies’ estimates of the burden of the collection of information; (c) Ways to enhance the quality, utility, and clarity of the information to be collected; (d) Ways to minimize the burden of the collection on respondents, including through the use of automated collection   techniques or other forms of information technology; and (e) Estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Dated: March 29, 2019. Theodore J. Dowd, Deputy Chief Counsel, Office of the Comptroller of the Currency. [FR Doc. 2019–06644 Filed 4–4–19; 8:45 am] BILLING CODE 4810–33–P   DEPARTMENT OF THE TREASURY Internal Revenue Service Proposed Collection; Comment Request for Form 4972 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 general public and other Federal agencies to take this opportunity to comment on information collections, as required by the Paperwork Reduction Act of 1995. The IRS is soliciting comments concerning    2. For purposes of this information collection, the term ‘‘financial institution’’ includes banks, savings associations, credit unions, and bank holding companies.  <table><tr><td>3 Burden is estimated conservatively and assumes</td><td>estimates for financial institutions include</td><td> </td></tr><tr><td>all institutions will complete the Assessment.</td><td>technology service providers who may assist</td><td> </td></tr><tr><td>Therefore, the estimated burden may exceed the</td><td>financial institutions in completing their</td><td> </td></tr><tr><td>actual burden because use of the Assessment by</td><td>Assessments.</td><td> </td></tr><tr><td>financial institutions is not mandatory. The burden</td><td> </td><td> </td></tr><tr><td> </td><td> </td><td> </td></tr></table> 13788Federal Register / Vol. 84, No. 66 / Friday, April 5, 2019 / Notices   Form 4972, Tax on Lump-Sum Distributions (From Qualified Plans of Participants Born Before January 2, 1936). DATES: Written comments should be received on or before June 4, 2019 to be assured of consideration. ADDRESSES: Direct all written comments to L. Brimmer, Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224. FOR FURTHER INFORMATION CONTACT: Requests for additional information or copies of the form and instructions should be directed to Sara Covington,(202) 317–6038, at Internal Revenue Service, Room 6526, 1111 Constitution Avenue NW, Washington, DC 20224, or through the internet at Sara.L.Covington@irs.gov. SUPPLEMENTARY INFORMATION: Title: Tax on Lump-Sum Distributions (From Qualified Plans of Participants Born Before January 2, 1936).OMB Number: 1545–0193.Form Number: Form 4972. Abstract: Internal Revenue Code section 402(e) and regulation section 402(e) and regulations section 1.402(e) allow recipients of lump-sum distributions from a qualified retirement plan to figure the tax separately on the distributions. The tax can be computed on the 10-year averaging method and/or by a special capital gain method. Form 4972 is used to compute the separate tax and to make a special 20 percent capital gain election on lump-sum distributions attributable to pre-1974 participation. Current Actions: There are no changes being made to the form at this time.Type of Review: Extension of a currently approved collection.Affected Public: Individuals or households.Estimated Number of Responses:17,720.Estimated Time Per Respondent: 4 hrs. 24 min.Estimated Total Annual Burden Hours: 77,968.The following paragraph applies to all of 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 as long as 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. Request for Comments: Comments submitted in response to this notice will  be summarized and/or included in the request for OMB approval. All comments will become a matter of public record. Comments are invited on: (a) Whether the collection of information is necessary for the proper performance of the functions of the agency, including whether the information shall have practical utility; (b) the accuracy of the agency’s estimate of the burden of the collection of information; (c) ways to enhance the quality, utility, and clarity of the information to be collected; (d) ways to minimize the burden of the collection of information on respondents, including through the use of automated collection techniques or other forms of information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information. Approved: April 1, 2019. Laurie Brimmer, Senior Tax Analyst. [FR Doc. 2019–06629 Filed 4–4–19; 8:45 am] BILLING CODE 4830–01–P  DEPARTMENT OF THE TREASURY Interest Rate Paid on Cash Deposited To Secure U.S. Immigration and Customs Enforcement Immigration Bonds AGENCY: Departmental Offices, Treasury. ACTION: Notice.  SUMMARY: For the period beginning April 1, 2019, and ending on June 30, 2019, the U.S. Immigration and Customs Enforcement Immigration Bond interest rate is 2.45 per centum per annum. DATES: Rates are applicable April 1, 2019 to June 30, 2019. ADDRESSES: Comments or inquiries may be mailed to Will Walcutt, Supervisor, Funds Management Branch, Funds Management Division, Fiscal Accounting, Bureau of the Fiscal Services, Parkersburg, West Virginia 26106–1328. You can download this notice at the following internet addresses: http:// www.treasury.gov or http:// www.federalregister.gov. FOR FURTHER INFORMATION CONTACT: Ryan Hanna, Manager, Funds Management Branch, Funds Management Division, Fiscal Accounting, Bureau of the Fiscal Service, Parkersburg, West Virginia 261006–1328 (304) 480–5120; Will Walcutt, Supervisor, Funds Management Branch, Funds Management Division, Fiscal Accounting, Bureau of the Fiscal  Services, Parkersburg, West Virginia 26106–1328, (304) 480–5117. SUPPLEMENTARY INFORMATION: Federal law requires that interest payments on cash deposited to secure immigration bonds shall be ‘‘at a rate determined by the Secretary of the Treasury, except that in no case shall the interest rate exceed 3 per centum per annum.’’ 8 U.S.C. 1363(a). Related Federal regulations state that ‘‘Interest on cash deposited to secure immigration bonds will be at the rate as determined by the Secretary of the Treasury, but in no case will exceed 3 per centum per annum or be less than zero.’’ 8 CFR 293.2. Treasury has determined that interest on the bonds will vary quarterly and will accrue during each calendar quarter at a rate equal to the lesser of the average of the bond equivalent rates on 91-day Treasury bills auctioned during the preceding calendar quarter, or 3 per centum per annum, but in no case less than zero. [FR Doc. 2015–18545] In addition to this Notice, Treasury posts the current quarterly rate in Table 2b— Interest Rates for Specific Legislation on the TreasuryDirect website.  Gary Grippo, Deputy Assistant Secretary for Public Finance. [FR Doc. 2019–06742 Filed 4–4–19; 8:45 am] BILLING CODE 4810–25–P  DEPARTMENT OF THE TREASURY United States Mint Request for Applications for Appointment to the Citizens Coinage Advisory Committee Pursuant to United States Code, Title 31, section 5135 (b), the United States Mint is accepting applications for appointment to the Citizens Coinage Advisory Committee (CCAC) to represent the interests of the general public in the coinage of the United States. The CCAC was established to: <ul><li>Advise the Secretary of the Treasury on any theme or design proposals relating to circulating coinage, bullion coinage, Congressional Gold Medals, and national and other medals produced by the United States Mint.</li></ul> <ul><li>Advise the Secretary of the Treasury with regard to the events, persons, or places that the CCAC recommends to be commemorated by the issuance of commemorative coins in each of the five calendar years succeeding the year in which a commemorative coin designation is made.</li></ul> <ul><li>Make recommendations with respect to the mintage level for any commemorative coin recommended.</li></ul></div>

Comments Sought on Lump Sum Distribution Tax Form

Internal Revenue Service

The IRS has asked for public comment on Form 4972, “Tax on Lump-Sum Distributions (From Qualified Plans of Participants Born Before January 2, 1936).” Comments are due by June 4.

The IRS has asked for public comment on Form 4972, “Tax on Lump-Sum Distributions (From Qualified Plans of Participants Born Before January 2, 1936).” Comments are due by June 4.