The Internal Revenue Service is seeking comments on an existing regulation that provides guidance on Roth 401(k) arrangements.

• 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;
• The accuracy of the agency's estimate of the burden of the collection of information;
• Ways to enhance the quality, utility, and clarity of the information to be collected;
• 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
• Estimates of capital or start-up costs and costs of operation, maintenance, and purchase of services to provide information.

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