Diesel Particulate Matter Exposure of Underground Metal and Nonmetal Miners, 4331 [06-803]
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Federal Register / Vol. 71, No. 17 / Thursday, January 26, 2006 / Proposed Rules
rollover contribution that consisted of
investment in the contract is includible in
D’s gross income.
Example 3. Assume the facts are the same
as in Example 2 except that the distribution
from the designated Roth account is after the
end of the 5-taxable-year period of
participation used to determine qualified
distributions from a designated Roth account.
If a distribution is made from the Roth IRA
prior to the expiration of the 5-taxable-year
period used to determine qualified
distributions from a Roth IRA, the
distribution would not be a qualified
distribution within the meaning of section
408A(d)(2), and any amount of the
distribution that exceeded the amount rolled
in is includible in D’s gross income.
Q–5. Can amounts distributed from a
Roth IRA be rolled over to a designated
Roth account as defined in A–1 of
§ 1.402A–1?
A–5. No. Amounts distributed from a
Roth IRA may be rolled over or
transferred only to another Roth IRA
and are not permitted to be rolled over
to a designated Roth account under a
section 401(a) or section 403(b) plan.
The same rule applies even if all the
amounts in the Roth IRA are attributable
to a rollover distribution from a
designated Roth account in a plan.
Q–6. When is this § 1.408A–10
applicable?
A–6. The rules of § 1.408A–10 apply
for taxable years beginning on or after
January 1, 2006.
Mark E. Matthews,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. E6–945 Filed 1–25–06; 8:45 am]
I. Background
BILLING CODE 4830–01–P
DEPARTMENT OF LABOR
Mine Safety and Health Administration
30 CFR Part 57
RIN 1219–AB29
Diesel Particulate Matter Exposure of
Underground Metal and Nonmetal
Miners
Mine Safety and Health
Administration (MSHA), Labor.
ACTION: Proposed rule; extension of
comment period; close of record.
erjones on PROD1PC68 with PROPOSALS
AGENCY:
SUMMARY: The Mine Safety and Health
Administration is extending the period
for comment on the proposed rule
entitled ‘‘Diesel Particulate Matter
Exposure of Underground Metal and
Nonmetal Miners (DPM),’’ published in
the Federal Register on September 7,
2005 (70 FR 53280).
DATES: We must receive your comments
by February 17, 2006.
VerDate Aug<31>2005
14:54 Jan 25, 2006
Jkt 208001
(1) To submit comments,
please include RIN: 1219–AB29 in the
subject line of the message and send
them to us at either of the following
addresses.
Federal e-Rulemaking portal: Go to
https://www.regulations.gov and follow
the online instructions for submitting
comments.
E-mail: zzMSHA-comments@dol.gov.
If you are unable to submit comments
electronically, please identify them by
RIN: 1219–AB29 and send them to us by
any of the following methods.
• Fax: 202–693–9441.
• Mail to: MSHA, Office of Standards,
Regulations, and Variances, 1100
Wilson Blvd., Rm. 2350, Arlington, VA
22209–3939.
• Hand delivery or courier to: MSHA,
1100 Wilson Blvd., Receptionist, 21st
floor, Arlington, VA 22209–3939.
(2) We will post all comments on the
Internet without change, including any
personal information they may contain.
You may access the rulemaking docket
via the Internet at https://www.msha.gov/
regsinfo.htm or in person at MSHA’s
public reading room at 1100 Wilson
Blvd., Rm. 2349, Arlington, VA.
FOR FURTHER INFORMATION CONTACT:
Robert F. Stone, Acting Director, Office
of Standards, Regulations and
Variances, at (202) 693–9440.
SUPPLEMENTARY INFORMATION:
ADDRESSES:
On September 7, 2005, the Mine
Safety and Health Administration
(MSHA) proposed a rule to phase in the
final DPM limit because we are
concerned that there may be feasibility
issues for some mines to meet that limit
by January 20, 2006.
Accordingly, we proposed a five-year
phase-in period and noted our intent to
initiate a separate rulemaking to convert
the final DPM limit from a total carbon
limit to an elemental carbon limit. We
set hearing dates and a deadline for
receiving comments on the September 7,
2005 proposed rule with the expectation
that we would complete the rulemaking
to phase in the final DPM limit before
January 20, 2006.
After publication of the September 7,
2005 proposed rule, we received a
request from the United Steel, Paper and
Forestry, Rubber, Manufacturing,
Energy, Allied Industrial and Service
Workers International Union (USW) for
more time to comment on the proposed
rule. The USW explained that Hurricane
Katrina had placed demands on their
resources that would prevent them from
participating effectively in the
rulemaking under the current schedule
for hearings and comments. We
PO 00000
Frm 00019
Fmt 4702
Sfmt 4702
4331
recognized the USW’s need to devote
resources to respond to the aftermath of
Hurricane Katrina and the impact that
would have on their participation under
the current timetable. We also received
a request from the National Stone, Sand
and Gravel Association (NSSGA) for
additional time to comment on the
proposed rule and for an additional
public hearing in Arlington, Virginia.
Accordingly, due to requests from the
USW and NSSGA, we published a
notice on September 19, 2005 (70 FR
55018) that changed the public hearing
dates from September 2005 to January
2006. We also extended the public
comment period from October 14, 2005
to January 27, 2006. Public hearings
were held on the proposed rule in
Arlington, Virginia on January 5, 2006;
Salt Lake City, Utah on January 9, 2006;
Kansas City, Missouri on January 11,
2006; and Louisville, Kentucky on
January 13, 2006. The rulemaking
record was scheduled to close on
January 27, 2006.
II. Extension of Comment Period
Recently, the National Mining
Association and the Methane Awareness
Resource Group (MARG) Diesel
Coalition requested that the comment
period be extended an additional 30
days beyond January 27, 2006 to allow
for more time to prepare their
comments. Additionally, we received a
request from the National Institute for
Occupational Safety and Health for a
three week extension. We have
determined that a three week extension
of the comment period is sufficient to
allow additional public comment on the
proposed rule. Therefore, all posthearing comments must be received on
or before the close of the record on
February 17, 2006.
List of Subjects in 30 CFR Part 57
Diesel particulate matter, Metal and
nonmetal, Mine safety and health,
Underground miners.
Dated: January 24, 2006.
Robert M. Friend,
Acting Deputy Assistant Secretary of Labor
for Mine Safety and Health.
[FR Doc. 06–803 Filed 1–25–06; 8:45 am]
BILLING CODE 4510–43–P
E:\FR\FM\26JAP1.SGM
26JAP1
Agencies
[Federal Register Volume 71, Number 17 (Thursday, January 26, 2006)]
[Proposed Rules]
[Page 4331]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 06-803]
=======================================================================
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DEPARTMENT OF LABOR
Mine Safety and Health Administration
30 CFR Part 57
RIN 1219-AB29
Diesel Particulate Matter Exposure of Underground Metal and
Nonmetal Miners
AGENCY: Mine Safety and Health Administration (MSHA), Labor.
ACTION: Proposed rule; extension of comment period; close of record.
-----------------------------------------------------------------------
SUMMARY: The Mine Safety and Health Administration is extending the
period for comment on the proposed rule entitled ``Diesel Particulate
Matter Exposure of Underground Metal and Nonmetal Miners (DPM),''
published in the Federal Register on September 7, 2005 (70 FR 53280).
DATES: We must receive your comments by February 17, 2006.
ADDRESSES: (1) To submit comments, please include RIN: 1219-AB29 in the
subject line of the message and send them to us at either of the
following addresses.
Federal e-Rulemaking portal: Go to https://www.regulations.gov and
follow the online instructions for submitting comments.
E-mail: zzMSHA-comments@dol.gov. If you are unable to submit
comments electronically, please identify them by RIN: 1219-AB29 and
send them to us by any of the following methods.
Fax: 202-693-9441.
Mail to: MSHA, Office of Standards, Regulations, and
Variances, 1100 Wilson Blvd., Rm. 2350, Arlington, VA 22209-3939.
Hand delivery or courier to: MSHA, 1100 Wilson Blvd.,
Receptionist, 21st floor, Arlington, VA 22209-3939.
(2) We will post all comments on the Internet without change,
including any personal information they may contain. You may access the
rulemaking docket via the Internet at https://www.msha.gov/regsinfo.htm
or in person at MSHA's public reading room at 1100 Wilson Blvd., Rm.
2349, Arlington, VA.
FOR FURTHER INFORMATION CONTACT: Robert F. Stone, Acting Director,
Office of Standards, Regulations and Variances, at (202) 693-9440.
SUPPLEMENTARY INFORMATION:
I. Background
On September 7, 2005, the Mine Safety and Health Administration
(MSHA) proposed a rule to phase in the final DPM limit because we are
concerned that there may be feasibility issues for some mines to meet
that limit by January 20, 2006.
Accordingly, we proposed a five-year phase-in period and noted our
intent to initiate a separate rulemaking to convert the final DPM limit
from a total carbon limit to an elemental carbon limit. We set hearing
dates and a deadline for receiving comments on the September 7, 2005
proposed rule with the expectation that we would complete the
rulemaking to phase in the final DPM limit before January 20, 2006.
After publication of the September 7, 2005 proposed rule, we
received a request from the United Steel, Paper and Forestry, Rubber,
Manufacturing, Energy, Allied Industrial and Service Workers
International Union (USW) for more time to comment on the proposed
rule. The USW explained that Hurricane Katrina had placed demands on
their resources that would prevent them from participating effectively
in the rulemaking under the current schedule for hearings and comments.
We recognized the USW's need to devote resources to respond to the
aftermath of Hurricane Katrina and the impact that would have on their
participation under the current timetable. We also received a request
from the National Stone, Sand and Gravel Association (NSSGA) for
additional time to comment on the proposed rule and for an additional
public hearing in Arlington, Virginia.
Accordingly, due to requests from the USW and NSSGA, we published a
notice on September 19, 2005 (70 FR 55018) that changed the public
hearing dates from September 2005 to January 2006. We also extended the
public comment period from October 14, 2005 to January 27, 2006. Public
hearings were held on the proposed rule in Arlington, Virginia on
January 5, 2006; Salt Lake City, Utah on January 9, 2006; Kansas City,
Missouri on January 11, 2006; and Louisville, Kentucky on January 13,
2006. The rulemaking record was scheduled to close on January 27, 2006.
II. Extension of Comment Period
Recently, the National Mining Association and the Methane Awareness
Resource Group (MARG) Diesel Coalition requested that the comment
period be extended an additional 30 days beyond January 27, 2006 to
allow for more time to prepare their comments. Additionally, we
received a request from the National Institute for Occupational Safety
and Health for a three week extension. We have determined that a three
week extension of the comment period is sufficient to allow additional
public comment on the proposed rule. Therefore, all post-hearing
comments must be received on or before the close of the record on
February 17, 2006.
List of Subjects in 30 CFR Part 57
Diesel particulate matter, Metal and nonmetal, Mine safety and
health, Underground miners.
Dated: January 24, 2006.
Robert M. Friend,
Acting Deputy Assistant Secretary of Labor for Mine Safety and Health.
[FR Doc. 06-803 Filed 1-25-06; 8:45 am]
BILLING CODE 4510-43-P