Consolidated Tape Association; Order Approving the Seventh Substantive Amendment to the Second Restatement of the Consolidated Tape Association Plan and the Fifth Substantive Amendment to the Restated Consolidated Quotation Plan, 15132-15134 [E5-1292]
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15132
Federal Register / Vol. 70, No. 56 / Thursday, March 24, 2005 / Notices
Premium Payment Package. The PBGC
issues these forms on paper and also
makes them available on its Web site so
that filers can print them out. In
addition, a number of private-sector
software developers have created
software that prints out filers’ premium
information on PBGC-approved forms;
filers can use this private-sector
computer software to prepare their
premium declarations and can then file
the paper forms generated by that
software.
In addition, the PBGC provides for
premium filing through an electronic
facility, ‘‘My Plan Administration
Account’’ (‘‘My PAA’’), on its Web site
at https://www.pbgc.gov. The forms that
filers prepare using My PAA are not in
the same format as the paper premium
forms, but they solicit the same
premium information.
Premium forms are used to report the
computation, determine the amount,
and record the payment of PBGC
premiums. The submission of premium
information and retention and
submission of premium records are
needed to enable the PBGC to perform
premium audits. The plan administrator
of each pension plan covered by Title IV
of ERISA is required to file one or more
premium forms each year. The PBGC
uses the information on the premium
forms to identify the plans paying
premiums; to verify whether plans are
paying the correct amounts; and to help
the PBGC determine the magnitude of
its exposure in the event of plan
termination. That information and the
retained records are used for audit
purposes.
In addition, section 4011 of ERISA
and the PBGC’s regulation on Disclosure
to Participants (29 CFR part 4011)
require plan administrators of certain
underfunded single-employer pension
plans to provide an annual notice to
plan participants and beneficiaries of
the plans’ funding status and the limits
on the PBGC’s guarantee of plan
benefits. In general, the Participant
Notice requirement applies (subject to
certain exemptions) to plans that must
pay a variable-rate premium. In order
for the PBGC to monitor compliance
with part 4011, single-employer plan
administrators must indicate in their
premium filings whether the Participant
Notice requirements have been
complied with.
The collection of information under
the regulation on Payment of Premiums,
including Form 1–ES, Form 1–EZ, Form
1, and Schedule A to Form 1,
corresponding My PAA electronic
forms, and related instructions has been
approved by the Office of Management
and Budget (‘‘OMB’’) under control
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15:04 Mar 23, 2005
Jkt 205001
number 1212–0009. The collection of
information also includes the
certification of compliance with the
Participant Notice requirements (but not
the Participant Notices themselves).
The PBGC is developing a new
electronic filing method, in addition to
the existing My PAA application, that
will be tied to the private-sector
software that many filers currently use
to print out pre-filled PBGC-approved
forms that they then file. Under this
new e-filing method, the PBGC will
establish standards for the structure and
submission of electronic files containing
premium filing information and
procedures for PBGC approval of files
created with such software as meeting
the established standards. Developers of
private-sector premium filing
preparation software will be invited to
incorporate in their software packages
the capacity to create electronic
premium information files that meet
these standards. Users of such software
will then be able to submit their
premium filings to the PBGC
electronically as an alternative to both
paper submissions and the use of My
PAA. This alternative e-filing method is
being developed in connection with a
PBGC proposal to require electronic
premium filing in the near future.
In connection with and as part of the
new filing standards, the PBGC is
providing for a new method for
certifying premium filings made using
private-sector software. Currently, a
plan’s premium filing must be certified
by the plan administrator and, in many
cases, also by an enrolled actuary. My
PAA, which uses interactive software on
the PBGC’s Web site, permits both a
plan administrator and an enrolled
actuary to certify the same filing, but the
PBGC anticipates that private-sector
software developers will find it difficult
or impossible to implement such a
feature, which requires both the plan
administrator and the enrolled actuary
to access the same filing electronically.
Accordingly, the PBGC is introducing
a new premium filing certification
methodology for premium e-filings
made with private-sector software. The
new methodology requires one
responsible person (who may but need
not be either the plan administrator or
the enrolled actuary) to certify a privatesector software premium e-filing. If the
responsible person is not the plan
administrator, the certification will also
state that the responsible person is
authorized to act by the plan
administrator and has a written
representation from the plan
administrator that the filing is proper. If
the responsible person is not the
enrolled actuary, the certification for a
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filing that includes actuarial items
(variable-rate premium computations or
certain variable-rate premium
exemptions) will also state that the
responsible person has a written
representation from the enrolled actuary
that the actuarial items in the filing are
proper. The responsible person may be
either the plan administrator or the
enrolled actuary, and if not, must be at
an appropriate level of authority.
The PBGC is requesting that OMB
approve this revision of the collection of
information. An agency may not
conduct or sponsor, and a person is not
required to respond to, a collection of
information unless it displays a
currently valid OMB control number.
The PBGC estimates that it will
receive premium filings annually from
about 28,900 plan administrators and
that the total annual burden of the
collection of information will be about
3,478 hours and $18,172,550. (These
estimates include paper and electronic
filings.)
Issued in Washington, DC, this 18th day of
March, 2005.
Richard W. Hartt,
Assistant Executive Director and Chief
Technology Officer, Pension Benefit Guaranty
Corporation.
[FR Doc. 05–5828 Filed 3–23–05; 8:45 am]
BILLING CODE 7708–01–P
SECURITIES AND EXCHANGE
COMMISSION
[Release No. 34–51391; File No. SR–CTA/
CQ–2004–01]
Consolidated Tape Association; Order
Approving the Seventh Substantive
Amendment to the Second
Restatement of the Consolidated Tape
Association Plan and the Fifth
Substantive Amendment to the
Restated Consolidated Quotation Plan
March 17, 2005.
I. Introduction
On December 3, 2004, the
Consolidated Tape Association (‘‘CTA’’)
Plan and Consolidated Quotation
(‘‘CQ’’) Plan participants
(‘‘Participants’’) 1 submitted to the
Securities and Exchange Commission
1 Each Participant executed the proposed
amendments. The current Participants are the
American Stock Exchange LLC (‘‘Amex’’); Boston
Stock Exchange, Inc. (‘‘BSE’’); Chicago Board
Options Exchange, Inc. (‘‘CBOE’’); Chicago Stock
Exchange, Inc. (‘‘CHX’’); Cincinnati Stock
Exchange, Inc. (now known as the National Stock
Exchange) (‘‘NSX’’); National Association of
Securities Dealers, Inc. (‘‘NASD’’); New York Stock
Exchange, Inc. (‘‘NYSE’’); Pacific Exchange, Inc.
(‘‘PCX’’); and Philadelphia Stock Exchange, Inc.
(‘‘Phlx’’).
E:\FR\FM\24MRN1.SGM
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Federal Register / Vol. 70, No. 56 / Thursday, March 24, 2005 / Notices
(‘‘Commission’’) a proposal to amend
the CTA and CQ Plans (collectively, the
‘‘Plans’’),2 pursuant to Rule 11Aa3–2
under the Act.3 The proposal represents
the 7th substantive amendment made to
the Second Restatement of the CTA Plan
(‘‘7th Amendment’’) and the 5th
substantive amendment to the Restated
CQ Plan (‘‘5th Amendment’’), and
reflects changes unanimously adopted
by the Participants. The proposed
amendments would modify the
procedures for joining the Plans as a
new Participant. In addition, the
proposed amendments would perform a
‘‘housekeeping’’ function of
incorporating into the text of the Plans
changes to the corporate names and
addresses of some Participants. Notice
of the proposed amendments was
published in the Federal Register on
January 19, 2005.4
The Commission received no
comments on the proposed
amendments. This order approves the
7th Amendment to the CTA Plan and
the 5th Amendment to the CQ Plan.
II. Description of the Proposed
Amendments
The proposed amendments would
modify the procedures pursuant to
which a national securities exchange or
a national securities association may
join the Plans as a new Participant.
More specifically, the proposed
amendments would modify the process
for determining the fee that a national
securities exchange or a national
securities association must pay in order
to join the Plans.
Currently, both Plans require a new
entrant to pay the current Participants
an amount that ‘‘attributes an
appropriate value to the assets, both
tangible and intangible, that CTA has
created and will make available to such
new Participant.’’ 5 The Plans allow for
the Participants to consider one or more
of six factors in assessing the
2 See Securities Exchange Act Release Nos. 10787
(May 10, 1974), 39 FR 17799 (order approving CTA
Plan); 15009 (July 28, 1978), 43 FR 34851 (August
7, 1978) (order temporarily approving CQ Plan); and
16518 (January 22, 1980), 45 FR 6521 (order
permanently approving CQ Plan). The most recent
restatement of both Plans was in 1995. The CTA
Plan, pursuant to which markets collect and
disseminate last sale price information for listed
securities, is a ‘‘transaction reporting plan’’ under
Rule 11Aa3–1 of the Securities Exchange Act of
1934 (‘‘Act’’), 17 CFR 240.11Aa3–1 and a ‘‘national
market system plan’’ under Rule 11Aa3–2 of the
Act, 17 CFR 240.11Aa3–2. The CQ Plan, pursuant
to which markets collect and disseminate bid/ask
quotation information for listed securities, is also a
‘‘national market system plan’’ under Rule 11Aa3–
2 of the Act, 17 CFR 240.11Aa3–2.
3 17 CFR 240.11Aa3–2.
4 See Securities Exchange Act Release No. 51012
(January 10, 2005), 70 FR 3075 (‘‘Notice’’).
5 Section III(c) of the Plans.
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15:04 Mar 23, 2005
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appropriate value.6 The Commission
approved the addition of these entry-fee
criteria to both Plans in 1993.7 However,
since the criteria were adopted, no
entity has joined the Plans. CBOE was
the last Participant to join the Plans,
having done so in 1991.
In 1999, the Options Price Reporting
Authority (‘‘OPRA’’) Plan participants
sought to adopt the same criteria
adopted by the CTA to determine the
appropriate entrance fee to join the
OPRA Plan.8 The Commission received
negative comments regarding the
previously approved factors OPRA
proposed to consider in determining the
amount of its participation fee. The
commenters asserted that the proposed
OPRA Plan criteria could create a
barrier to entry into the options industry
that could harm competition. In
response, OPRA modified and adopted
new, more objective factors to be
considered in determining the
appropriate new entrant participation
fee.9 Consequently, in light of the
comments received on the current CTA
Plan and CQ Plan criteria that OPRA
was proposing to adopt, at the October
2001 CTA meeting, a representative of
the Division of Market Regulation
(‘‘Division’’) suggested that the CTA
consider amending its Plan criteria for
determining new entrant fees to
conform to the criteria that had been
adopted by OPRA.
In 2002, The Nasdaq Stock Market,
Inc. (‘‘Nasdaq’’) and Island ECN
expressed interest in joining the Plans
and inquired as to the amount of the
entry fee. In response, the Participants
engaged Deloitte & Touche, asking it to
assign a value to each of the six current
Plan criteria for determining a new
entrant’s fee. The Division expressed
concerns to the Participants regarding
the methodology contemplated by the
CTA because it believed that the
methodology contained factors that
should not be considered in
determining a proper entrance fee for
new entrants.10 The Division further
id.
Securities Exchange Act Release No. 33319
(December 10, 1993), 58 FR 66040 (December 17,
1993) (File No. S7–27–93).
8 See Securities Exchange Act Release No. 42002
(October 13, 1999), 64 FR 56543 (October 20, 1999)
(notice of File No. SR–OPRA–99–01).
9 See Securities Exchange Act Release No. 43697
(December 8, 2000), 65 FR 78518 (December 15,
2000) (order approving File No. SR–OPRA–00–08);
see also Securities Exchange Act Release Nos.
43347 (September 26, 2000), 65 FR 59035 (October
3, 2000) (notice of File No. SR–OPRA–00–08); and
42817 (May 24, 2000), 65 FR 35147 (June 1, 2000)
(notice of filing and order granting accelerated
effectiveness to File No. SR–OPRA–99–01).
10 See letters to William J. Brodsky, Chairman and
Chief Executive Officer, CBOE; David Colker,
President and Chief Executive Officer, NSX; Philip
PO 00000
6 See
7 See
Frm 00069
Fmt 4703
Sfmt 4703
15133
noted that the entrance fee amount the
Participants were considering at the
time might have an anti-competitive
effect on potential new entrants.11
In light of the Division’s concerns that
the current Plan standards do not
provide an objective basis for
determining entrance fees for new
Participants and that the fees should be
based solely on objective criteria and
costs that could be easily calculated and
readily discernable (similar to the
methodology currently used for
determining such fees in the OPRA
Plan),12 the Participants proposed new
standards for determining a new
Participant’s entry fee based on the
OPRA Plan criteria. The proposed
amendments would allow the
Participants to consider one or both of
the following in determining a new
entrant’s fee: (1) The portion of costs
previously paid by the CTA for the
development, expansion and
maintenance of CTA’s facilities which,
under generally accepted accounting
principles (‘‘GAAP’’), could have been
treated as capital expenditures and, if so
treated, would have been amortized
over the five years preceding the
admission of the new Participant (and
for this purpose all such capital
expenditures shall be deemed to have a
five-year amortizable life); and (2)
previous amounts paid by other
Participants when they joined the Plans.
In addition, the proposed amendments
would require the new Participant to
reimburse the Plan Processor for the
costs that the Processor incurs in
modifying CTS and CQS systems to
accommodate the new Participant and
for any additional capacity costs. Any
disagreement regarding the fee
calculation would be subject to
Commission review pursuant to Section
11A(b)(5) of the Act.13
Finally, the proposed amendments
would perform the ‘‘housekeeping’’
function of updating the names and
addresses of the Plans’ Participants. In
the last few years, the ‘‘Pacific Stock
Exchange, Inc.’’ has become the ‘‘Pacific
Exchange, Inc.,’’ the ‘‘American Stock
D. DeFeo, Chairman and Chief Executive Officer,
PCX; Meyer S. Frucher, Chairman and Chief
Executive Officer, Phlx; Richard Grasso, Chairman
and Chief Executive Officer, NYSE; David A.
Herron, Chief Executive Officer, CHX; Richard
Ketchum, President and Deputy Chairman, Nasdaq;
Kenneth L. Leibler, Chairman and Chief Executive
Officer, BSE; and Salvatore F. Sadano, Chairman
and Chief Executive Officer, Amex, from Annette L.
Nazareth, Director, dated March 13, 2003.
11 See id.
12 See letters to Thomas E. Haley, Chairman, CTA,
from Annette L. Nazareth, Director, Division,
Commission, dated August 3, and November 3,
2004.
13 15 U.S.C. 78k–1(b)(5).
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Federal Register / Vol. 70, No. 56 / Thursday, March 24, 2005 / Notices
Exchange, Inc.’’ has become the
‘‘American Stock Exchange LLC,’’ and
the Cincinnati Stock Exchange, Inc.’’
has become the ‘‘National Stock
Exchange.’’
III. Discussion
After careful review, the Commission
finds that the proposed amendments to
the Plans are consistent with the
requirements of the Act and the rules
and regulations thereunder,14 and, in
particular, Section 11A(a)(1) of the
Act 15 and Rule 11Aa3–2 thereunder.16
The Commission notes that the Plans
currently provide procedures pursuant
to which a national securities exchange
or a national securities association may
join the Plans as a new Participant,
including payment of a participation/
new entrant fee. The Commission
further notes that the current six criteria
in the Plans that may be considered by
Participants in determining a new
Participant’s entrance fee were
questioned when OPRA participants
sought to incorporate them into the
OPRA Plan in 1999.17 The Commission
believes that some of these current
criteria are inappropriate, overly broad,
and subjective, and believes that they
could potentially have an anticompetitive impact on and/or pose a
barrier to entry for an entity that wants
to join the Plans.18 In fact, over the last
few years, the Commission has
repeatedly urged the Participants to
amend the Plans to adopt more objective
standards for ascertaining a new party’s
entrant fee, similar to the more recently
approved standards in the OPRA Plan.19
The Commission believes that a more
transparent process for determining a
proper new entrant fee should help to
ensure fairness to new parties and
address any potential anti-competitive
concerns.
The Commission believes that the
main purpose of a participation fee is to
require each new party to the Plans to
pay a fair share of the costs previously
paid by the CTA for the development,
expansion, and maintenance of CTA’s
facilities. Consistent with this purpose,
the standards now proposed to be
embodied in the Plans for the
determination of the participation fee
are concerned with these categories of
14 In approving the proposed Plan amendments,
the Commission has considered the proposed
amendments’ impact on efficiency, competition,
and capital formation. 15 U.S.C. 78c(f).
15 15 U.S.C. 78k–1(a)(1).
16 17 CFR 240.11Aa3–2.
17 See supra notes 8–11 and accompanying text.
18 The Commission notes that while the current
standards in the Plans were approved in 1993, they
were never employed by the Participants. The last
Participant to join the Plans was CBOE in 1991.
19 See supra notes 8–12 and accompanying text.
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15:04 Mar 23, 2005
Jkt 205001
costs. In particular, the Commission
notes that the Participants should only
consider the costs of tangible assets that
could have been treated as capital
expenditures under GAAP in the fee
calculation,20 and if so treated, would
have been amortized for a five-year
period preceding the new party’s
admission to the Plans.21 In addition,
the Commission notes that the
Participants must not consider any
historical costs of operating the systems
prior to the time a new party joins the
Plans, or any subjective or intangible
costs such as ‘‘good will’’ or any future
benefits to the new party.
Another factor proposed to be
considered in determining a new
Participant’s entrance fee is any
previous fees paid by other Participants
when they joined the Plans. The
Commission notes that in considering
the amounts that have been paid by
other Participants who joined the Plans,
the Participants should only consider
such fees on a ‘‘going forward’’ basis,
i.e., only fees that have been determined
by the proposed methodology.22 The
Commission believes that, in the
interest of fairness and consistency, the
closer in time that any such prior fees
were paid in relation to when the new
party wants to join the Plans, the greater
should be the weight given to this
factor.
Finally, the Commission notes that
the Participants propose that a new
Participant would be required to
reimburse the Plan Processor for the
costs that the Processor incurs in
connection with any modifications to
the CTS and CQS systems necessary to
accommodate the new Participant,
unless these costs have otherwise been
paid or reimbursed by the new
Participant. The Commission stresses
that when utilizing the proposed new
standards, the Participants should not
consider any costs that would result in
20 The Commission understands from the
Participants and the Plan Processor that, based on
how the Processor bills the CTA and because the
Processor does its accounting based on leases rather
than ownership of CTA facilities, unless such costs
were deemed to be capitalized costs under GAAP,
they could not otherwise be considered in
calculating the participation fee. Footnote 12 of the
Notice provided, in part, that the Participants
should only consider tangible assets that ‘‘are
capital expenditures under GAAP’’ in the
participation fee calculation. The footnote should
have instead provided that the costs to be included
in the calculation should be those that ‘‘could have
been treated as capital expenses under GAAP.’’
21 For this purpose, all such capital expenditures
would be deemed to have a five-year amortizable
life.
22 The Commission further notes that the fee that
CBOE paid to join the Plans in 1991 should not be
considered because it was not based on the
proposed new factors and therefore does not
constitute a relevant fee for comparison purposes.
PO 00000
Frm 00070
Fmt 4703
Sfmt 4703
a ‘‘double counting’’ of costs because
the new entrant and other Participants
are required to individually pay the
Processor for their own costs (e.g.,
capacity needs).
In sum, the Commission believes that
it is reasonable for the Plans to provide
for an initial participation fee to be paid
by new parties to the Plans. The
Commission further believes that the
proposed amendments to the Plans
would establish specific, objective
factors for determining the amount of
the fee payable by new Participants
based on costs that could easily be
calculated and that are readily
discernable. The Commission also
believes that the proposed new
standards, if appropriately employed by
the Participants, should foster a fair and
reasonable method for determining the
amount of a new Participant’s entrance
fee to be paid to the Plans.23
Accordingly, the Commission finds the
proposed standards for determining the
amount of the participation fee to be
appropriate and consistent with the Act.
Furthermore, the Commission
believes that updating the names and
addresses of the Plans’ Participants is
important with respect to the accuracy
of the Plans, and therefore finds such
changes to be consistent with the Act.
IV. Conclusion
It is therefore ordered, pursuant to
Section 11A of the Act 24 and paragraph
(c)(2) of Rule 11Aa3–2 thereunder,25
that the proposed 7th Amendment to
the CTA Plan and the proposed 5th
Amendment to the CQ Plan are
approved.
For the Commission, by the Division of
Market Regulation, pursuant to delegated
authority.26
Margaret H. McFarland,
Deputy Secretary.
[FR Doc. E5–1292 Filed 3–23–05; 8:45 am]
BILLING CODE 8010–01–P
23 The Commission notes that amount of the new
entrant fee would be determined in discussions
between the Participants and each new party in
light of the standards embodied in the Plans, and
under the general oversight of the Commission.
Discussions between the Participants and any new
party should not take place without Commission
staff present. The Commission further notes that
any disagreement among the Participants and a new
party regarding the fee calculation would be subject
to Commission review pursuant to Section
11A(b)(5) of the Act. See 15 U.S.C. 78k–1(b)(5).
24 15 U.S.C. 78k–1.
25 17 CFR 240.11Aa3–2(c)(2).
26 17 CFR 200.30–3(a)(27).
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Agencies
[Federal Register Volume 70, Number 56 (Thursday, March 24, 2005)]
[Notices]
[Pages 15132-15134]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E5-1292]
=======================================================================
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SECURITIES AND EXCHANGE COMMISSION
[Release No. 34-51391; File No. SR-CTA/CQ-2004-01]
Consolidated Tape Association; Order Approving the Seventh
Substantive Amendment to the Second Restatement of the Consolidated
Tape Association Plan and the Fifth Substantive Amendment to the
Restated Consolidated Quotation Plan
March 17, 2005.
I. Introduction
On December 3, 2004, the Consolidated Tape Association (``CTA'')
Plan and Consolidated Quotation (``CQ'') Plan participants
(``Participants'') \1\ submitted to the Securities and Exchange
Commission
[[Page 15133]]
(``Commission'') a proposal to amend the CTA and CQ Plans
(collectively, the ``Plans''),\2\ pursuant to Rule 11Aa3-2 under the
Act.\3\ The proposal represents the 7th substantive amendment made to
the Second Restatement of the CTA Plan (``7th Amendment'') and the 5th
substantive amendment to the Restated CQ Plan (``5th Amendment''), and
reflects changes unanimously adopted by the Participants. The proposed
amendments would modify the procedures for joining the Plans as a new
Participant. In addition, the proposed amendments would perform a
``housekeeping'' function of incorporating into the text of the Plans
changes to the corporate names and addresses of some Participants.
Notice of the proposed amendments was published in the Federal Register
on January 19, 2005.\4\
---------------------------------------------------------------------------
\1\ Each Participant executed the proposed amendments. The
current Participants are the American Stock Exchange LLC (``Amex'');
Boston Stock Exchange, Inc. (``BSE''); Chicago Board Options
Exchange, Inc. (``CBOE''); Chicago Stock Exchange, Inc. (``CHX'');
Cincinnati Stock Exchange, Inc. (now known as the National Stock
Exchange) (``NSX''); National Association of Securities Dealers,
Inc. (``NASD''); New York Stock Exchange, Inc. (``NYSE''); Pacific
Exchange, Inc. (``PCX''); and Philadelphia Stock Exchange, Inc.
(``Phlx'').
\2\ See Securities Exchange Act Release Nos. 10787 (May 10,
1974), 39 FR 17799 (order approving CTA Plan); 15009 (July 28,
1978), 43 FR 34851 (August 7, 1978) (order temporarily approving CQ
Plan); and 16518 (January 22, 1980), 45 FR 6521 (order permanently
approving CQ Plan). The most recent restatement of both Plans was in
1995. The CTA Plan, pursuant to which markets collect and
disseminate last sale price information for listed securities, is a
``transaction reporting plan'' under Rule 11Aa3-1 of the Securities
Exchange Act of 1934 (``Act''), 17 CFR 240.11Aa3-1 and a ``national
market system plan'' under Rule 11Aa3-2 of the Act, 17 CFR
240.11Aa3-2. The CQ Plan, pursuant to which markets collect and
disseminate bid/ask quotation information for listed securities, is
also a ``national market system plan'' under Rule 11Aa3-2 of the
Act, 17 CFR 240.11Aa3-2.
\3\ 17 CFR 240.11Aa3-2.
\4\ See Securities Exchange Act Release No. 51012 (January 10,
2005), 70 FR 3075 (``Notice'').
---------------------------------------------------------------------------
The Commission received no comments on the proposed amendments.
This order approves the 7th Amendment to the CTA Plan and the 5th
Amendment to the CQ Plan.
II. Description of the Proposed Amendments
The proposed amendments would modify the procedures pursuant to
which a national securities exchange or a national securities
association may join the Plans as a new Participant. More specifically,
the proposed amendments would modify the process for determining the
fee that a national securities exchange or a national securities
association must pay in order to join the Plans.
Currently, both Plans require a new entrant to pay the current
Participants an amount that ``attributes an appropriate value to the
assets, both tangible and intangible, that CTA has created and will
make available to such new Participant.'' \5\ The Plans allow for the
Participants to consider one or more of six factors in assessing the
appropriate value.\6\ The Commission approved the addition of these
entry-fee criteria to both Plans in 1993.\7\ However, since the
criteria were adopted, no entity has joined the Plans. CBOE was the
last Participant to join the Plans, having done so in 1991.
---------------------------------------------------------------------------
\5\ Section III(c) of the Plans.
\6\ See id.
\7\ See Securities Exchange Act Release No. 33319 (December 10,
1993), 58 FR 66040 (December 17, 1993) (File No. S7-27-93).
---------------------------------------------------------------------------
In 1999, the Options Price Reporting Authority (``OPRA'') Plan
participants sought to adopt the same criteria adopted by the CTA to
determine the appropriate entrance fee to join the OPRA Plan.\8\ The
Commission received negative comments regarding the previously approved
factors OPRA proposed to consider in determining the amount of its
participation fee. The commenters asserted that the proposed OPRA Plan
criteria could create a barrier to entry into the options industry that
could harm competition. In response, OPRA modified and adopted new,
more objective factors to be considered in determining the appropriate
new entrant participation fee.\9\ Consequently, in light of the
comments received on the current CTA Plan and CQ Plan criteria that
OPRA was proposing to adopt, at the October 2001 CTA meeting, a
representative of the Division of Market Regulation (``Division'')
suggested that the CTA consider amending its Plan criteria for
determining new entrant fees to conform to the criteria that had been
adopted by OPRA.
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\8\ See Securities Exchange Act Release No. 42002 (October 13,
1999), 64 FR 56543 (October 20, 1999) (notice of File No. SR-OPRA-
99-01).
\9\ See Securities Exchange Act Release No. 43697 (December 8,
2000), 65 FR 78518 (December 15, 2000) (order approving File No. SR-
OPRA-00-08); see also Securities Exchange Act Release Nos. 43347
(September 26, 2000), 65 FR 59035 (October 3, 2000) (notice of File
No. SR-OPRA-00-08); and 42817 (May 24, 2000), 65 FR 35147 (June 1,
2000) (notice of filing and order granting accelerated effectiveness
to File No. SR-OPRA-99-01).
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In 2002, The Nasdaq Stock Market, Inc. (``Nasdaq'') and Island ECN
expressed interest in joining the Plans and inquired as to the amount
of the entry fee. In response, the Participants engaged Deloitte &
Touche, asking it to assign a value to each of the six current Plan
criteria for determining a new entrant's fee. The Division expressed
concerns to the Participants regarding the methodology contemplated by
the CTA because it believed that the methodology contained factors that
should not be considered in determining a proper entrance fee for new
entrants.\10\ The Division further noted that the entrance fee amount
the Participants were considering at the time might have an anti-
competitive effect on potential new entrants.\11\
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\10\ See letters to William J. Brodsky, Chairman and Chief
Executive Officer, CBOE; David Colker, President and Chief Executive
Officer, NSX; Philip D. DeFeo, Chairman and Chief Executive Officer,
PCX; Meyer S. Frucher, Chairman and Chief Executive Officer, Phlx;
Richard Grasso, Chairman and Chief Executive Officer, NYSE; David A.
Herron, Chief Executive Officer, CHX; Richard Ketchum, President and
Deputy Chairman, Nasdaq; Kenneth L. Leibler, Chairman and Chief
Executive Officer, BSE; and Salvatore F. Sadano, Chairman and Chief
Executive Officer, Amex, from Annette L. Nazareth, Director, dated
March 13, 2003.
\11\ See id.
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In light of the Division's concerns that the current Plan standards
do not provide an objective basis for determining entrance fees for new
Participants and that the fees should be based solely on objective
criteria and costs that could be easily calculated and readily
discernable (similar to the methodology currently used for determining
such fees in the OPRA Plan),\12\ the Participants proposed new
standards for determining a new Participant's entry fee based on the
OPRA Plan criteria. The proposed amendments would allow the
Participants to consider one or both of the following in determining a
new entrant's fee: (1) The portion of costs previously paid by the CTA
for the development, expansion and maintenance of CTA's facilities
which, under generally accepted accounting principles (``GAAP''), could
have been treated as capital expenditures and, if so treated, would
have been amortized over the five years preceding the admission of the
new Participant (and for this purpose all such capital expenditures
shall be deemed to have a five-year amortizable life); and (2) previous
amounts paid by other Participants when they joined the Plans. In
addition, the proposed amendments would require the new Participant to
reimburse the Plan Processor for the costs that the Processor incurs in
modifying CTS and CQS systems to accommodate the new Participant and
for any additional capacity costs. Any disagreement regarding the fee
calculation would be subject to Commission review pursuant to Section
11A(b)(5) of the Act.\13\
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\12\ See letters to Thomas E. Haley, Chairman, CTA, from Annette
L. Nazareth, Director, Division, Commission, dated August 3, and
November 3, 2004.
\13\ 15 U.S.C. 78k-1(b)(5).
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Finally, the proposed amendments would perform the ``housekeeping''
function of updating the names and addresses of the Plans'
Participants. In the last few years, the ``Pacific Stock Exchange,
Inc.'' has become the ``Pacific Exchange, Inc.,'' the ``American Stock
[[Page 15134]]
Exchange, Inc.'' has become the ``American Stock Exchange LLC,'' and
the Cincinnati Stock Exchange, Inc.'' has become the ``National Stock
Exchange.''
III. Discussion
After careful review, the Commission finds that the proposed
amendments to the Plans are consistent with the requirements of the Act
and the rules and regulations thereunder,\14\ and, in particular,
Section 11A(a)(1) of the Act \15\ and Rule 11Aa3-2 thereunder.\16\
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\14\ In approving the proposed Plan amendments, the Commission
has considered the proposed amendments' impact on efficiency,
competition, and capital formation. 15 U.S.C. 78c(f).
\15\ 15 U.S.C. 78k-1(a)(1).
\16\ 17 CFR 240.11Aa3-2.
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The Commission notes that the Plans currently provide procedures
pursuant to which a national securities exchange or a national
securities association may join the Plans as a new Participant,
including payment of a participation/new entrant fee. The Commission
further notes that the current six criteria in the Plans that may be
considered by Participants in determining a new Participant's entrance
fee were questioned when OPRA participants sought to incorporate them
into the OPRA Plan in 1999.\17\ The Commission believes that some of
these current criteria are inappropriate, overly broad, and subjective,
and believes that they could potentially have an anti-competitive
impact on and/or pose a barrier to entry for an entity that wants to
join the Plans.\18\ In fact, over the last few years, the Commission
has repeatedly urged the Participants to amend the Plans to adopt more
objective standards for ascertaining a new party's entrant fee, similar
to the more recently approved standards in the OPRA Plan.\19\ The
Commission believes that a more transparent process for determining a
proper new entrant fee should help to ensure fairness to new parties
and address any potential anti-competitive concerns.
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\17\ See supra notes 8-11 and accompanying text.
\18\ The Commission notes that while the current standards in
the Plans were approved in 1993, they were never employed by the
Participants. The last Participant to join the Plans was CBOE in
1991.
\19\ See supra notes 8-12 and accompanying text.
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The Commission believes that the main purpose of a participation
fee is to require each new party to the Plans to pay a fair share of
the costs previously paid by the CTA for the development, expansion,
and maintenance of CTA's facilities. Consistent with this purpose, the
standards now proposed to be embodied in the Plans for the
determination of the participation fee are concerned with these
categories of costs. In particular, the Commission notes that the
Participants should only consider the costs of tangible assets that
could have been treated as capital expenditures under GAAP in the fee
calculation,\20\ and if so treated, would have been amortized for a
five-year period preceding the new party's admission to the Plans.\21\
In addition, the Commission notes that the Participants must not
consider any historical costs of operating the systems prior to the
time a new party joins the Plans, or any subjective or intangible costs
such as ``good will'' or any future benefits to the new party.
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\20\ The Commission understands from the Participants and the
Plan Processor that, based on how the Processor bills the CTA and
because the Processor does its accounting based on leases rather
than ownership of CTA facilities, unless such costs were deemed to
be capitalized costs under GAAP, they could not otherwise be
considered in calculating the participation fee. Footnote 12 of the
Notice provided, in part, that the Participants should only consider
tangible assets that ``are capital expenditures under GAAP'' in the
participation fee calculation. The footnote should have instead
provided that the costs to be included in the calculation should be
those that ``could have been treated as capital expenses under
GAAP.''
\21\ For this purpose, all such capital expenditures would be
deemed to have a five-year amortizable life.
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Another factor proposed to be considered in determining a new
Participant's entrance fee is any previous fees paid by other
Participants when they joined the Plans. The Commission notes that in
considering the amounts that have been paid by other Participants who
joined the Plans, the Participants should only consider such fees on a
``going forward'' basis, i.e., only fees that have been determined by
the proposed methodology.\22\ The Commission believes that, in the
interest of fairness and consistency, the closer in time that any such
prior fees were paid in relation to when the new party wants to join
the Plans, the greater should be the weight given to this factor.
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\22\ The Commission further notes that the fee that CBOE paid to
join the Plans in 1991 should not be considered because it was not
based on the proposed new factors and therefore does not constitute
a relevant fee for comparison purposes.
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Finally, the Commission notes that the Participants propose that a
new Participant would be required to reimburse the Plan Processor for
the costs that the Processor incurs in connection with any
modifications to the CTS and CQS systems necessary to accommodate the
new Participant, unless these costs have otherwise been paid or
reimbursed by the new Participant. The Commission stresses that when
utilizing the proposed new standards, the Participants should not
consider any costs that would result in a ``double counting'' of costs
because the new entrant and other Participants are required to
individually pay the Processor for their own costs (e.g., capacity
needs).
In sum, the Commission believes that it is reasonable for the Plans
to provide for an initial participation fee to be paid by new parties
to the Plans. The Commission further believes that the proposed
amendments to the Plans would establish specific, objective factors for
determining the amount of the fee payable by new Participants based on
costs that could easily be calculated and that are readily discernable.
The Commission also believes that the proposed new standards, if
appropriately employed by the Participants, should foster a fair and
reasonable method for determining the amount of a new Participant's
entrance fee to be paid to the Plans.\23\ Accordingly, the Commission
finds the proposed standards for determining the amount of the
participation fee to be appropriate and consistent with the Act.
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\23\ The Commission notes that amount of the new entrant fee
would be determined in discussions between the Participants and each
new party in light of the standards embodied in the Plans, and under
the general oversight of the Commission. Discussions between the
Participants and any new party should not take place without
Commission staff present. The Commission further notes that any
disagreement among the Participants and a new party regarding the
fee calculation would be subject to Commission review pursuant to
Section 11A(b)(5) of the Act. See 15 U.S.C. 78k-1(b)(5).
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Furthermore, the Commission believes that updating the names and
addresses of the Plans' Participants is important with respect to the
accuracy of the Plans, and therefore finds such changes to be
consistent with the Act.
IV. Conclusion
It is therefore ordered, pursuant to Section 11A of the Act \24\
and paragraph (c)(2) of Rule 11Aa3-2 thereunder,\25\ that the proposed
7th Amendment to the CTA Plan and the proposed 5th Amendment to the CQ
Plan are approved.
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\24\ 15 U.S.C. 78k-1.
\25\ 17 CFR 240.11Aa3-2(c)(2).
\26\ 17 CFR 200.30-3(a)(27).
For the Commission, by the Division of Market Regulation,
pursuant to delegated authority.\26\
Margaret H. McFarland,
Deputy Secretary.
[FR Doc. E5-1292 Filed 3-23-05; 8:45 am]
BILLING CODE 8010-01-P