Designated Roth Accounts Under Section 402A; Hearing, 40458 [06-6260]

Download as PDF 40458 Federal Register / Vol. 71, No. 136 / Monday, July 17, 2006 / Proposed Rules § 171.610 May I arrange an Incentive Agreement if I want to farm idle lands? § 171.715 How do I obtain an Annual Assessment Waiver? We may approve an Incentive Agreement if: (a) You request one in writing at least 90 days prior to the beginning of the irrigation season that includes a detailed plan to improve the idle lands, which contains at least the following: (1) A description of specific improvements you will make, such as clearing, leveling, or other activities; (2) The estimated cost of the improvements you will make; (3) The time schedule for your proposed improvements; (4) Your proposed schedule for water delivery, if necessary; and (5) Justification for use of irrigation water during the improvement period. (b) You sign our Incentive Agreement containing terms and conditions we specify. For your land to be granted an Annual Assessment Waiver, you must: (a) Send us a request in writing to have your land granted an Annual Assessment Waiver. (b) Submit your request prior to the bill due date for the year for which you are requesting the Annual Assessment Waiver; and (c) Receive our approval in writing. § 171.615 Can I request improvements to BIA facilities as part of my Incentive Agreement? Yes. You may request and we may agree to make improvements as part of your Incentive Agreement that we determine are in the best interest of the irrigation facility servicing your farm unit. Subpart G—Non-Assessment Status § 171.700 When do I not have to pay my annual operation and maintenance assessment? You do not have to pay your annual operation and maintenance assessment for your land(s) within the service area of your irrigation facility when: (a) We grant you an Annual Assessment Waiver; or (b) Your land is re-designated as permanently non-assessable or temporarily non-assessable. § 171.705 What criteria must be met for my land to be granted an Annual Assessment Waiver? rmajette on PROD1PC67 with PROPOSALS1 For your land to be granted an Annual Assessment Waiver, we must determine that our irrigation facilities are not capable of delivering adequate irrigation water to your farm unit. Inadequate water supply due to natural conditions or climate is not justification for us to grant an Annual Assessment Waiver. § 171.710 Can I receive irrigation water if I am granted an Annual Assessment Waiver? No. Water will not be delivered in any quantity to your farm unit if you have been granted an Annual Assessment Waiver. VerDate Aug<31>2005 15:43 Jul 14, 2006 Jkt 208001 § 171.720 For what period does an Annual Assessment Waiver apply? Annual Assessment Waivers are only valid for the year in which they are granted. To obtain an Annual Assessment Waiver for a subsequent year, you must reapply. The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who submitted written comments by April 26, 2006, and outlines by July 5, 2006, may present oral comments at the hearing. A period of 10 minutes is allotted to each person for presenting oral comments. The IRS will prepare an agenda containing the schedule of speakers. Copies of the agenda will be made available, free of charge, at the hearing. Guy R. Traynor, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 06–6260 Filed 7–12–06; 2:37 pm] BILLING CODE 4830–01–P [FR Doc. E6–11293 Filed 7–14–06; 8:45 am] BILLING CODE 4310–W7–P DEPARTMENT OF THE TREASURY DEPARTMENT OF THE TREASURY Alcohol and Tobacco Tax and Trade Bureau Internal Revenue Service 27 CFR Part 9 26 CFR Part 1 [Notice No. 60] RIN 1513–AB22 [REG–146459–05] RIN 1545–BF04 Designated Roth Accounts Under Section 402A; Hearing Internal Revenue Service (IRS), Treasury. ACTION: Change of location for public hearing. AGENCY: SUMMARY: This document provides a change of location for a public hearing on proposed regulations under sections 402(g), 402A, 403(b), and 408A of the Internal Revenue Code relating to designated Roth accounts. DATES: The public hearing is being held on Wednesday, July 26, 2006, at 10 a.m. ADDRESSES: The public hearing was originally being held in the IRS Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. The hearing location has changed. The public hearing will be held in the IRS Auditorium (New Carrollton location), 5000 Ellin Road, Lanham MD 20706. FOR FURTHER INFORMATION CONTACT: Guy R. Traynor, (202) 874–9752 or Richard Hurst at Richard.A.Hurst@irscounsel.treas.gov. The subject of the public hearing is a notice of proposed rulemaking (REG–146459– 05) that was published in the Federal Register on Thursday, January 26, 2006 (71 FR 4320). SUPPLEMENTARY INFORMATION: PO 00000 Frm 00019 Fmt 4702 Sfmt 4702 Proposed Establishment of the Snake River Valley Viticultural Area (2005R– 463P) Alcohol and Tobacco Tax and Trade Bureau, Treasury. ACTION: Notice of proposed rulemaking. AGENCY: SUMMARY: The Alcohol and Tobacco Tax and Trade Bureau proposes to establish the 8,263-square mile ‘‘Snake River Valley’’ viticultural area in southwestern Idaho and southeastern Oregon. We designate viticultural areas to allow vintners to better describe the origin of their wines and to allow consumers to better identify wines they may purchase. We invite comments on this proposed addition to our regulations. DATES: We must receive written comments on or before September 15, 2006. ADDRESSES: You may send comments to any of the following addresses: • Director, Regulations and Rulings Division, Alcohol and Tobacco Tax and Trade Bureau, Attn: Notice No. 60, P.O. Box 14412, Washington, DC 20044– 4412. • 202–927–8525 (facsimile). • nprm@ttb.gov (e-mail). • https://www.ttb.gov/alcohol/rules/ index.htm. An online comment form is posted with this notice on our Web site. • https://www.regulations.gov (Federal e-rulemaking portal; follow instructions for submitting comments). E:\FR\FM\17JYP1.SGM 17JYP1

Agencies

[Federal Register Volume 71, Number 136 (Monday, July 17, 2006)]
[Proposed Rules]
[Page 40458]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 06-6260]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-146459-05]
RIN 1545-BF04


Designated Roth Accounts Under Section 402A; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Change of location for public hearing.

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SUMMARY: This document provides a change of location for a public 
hearing on proposed regulations under sections 402(g), 402A, 403(b), 
and 408A of the Internal Revenue Code relating to designated Roth 
accounts.

DATES: The public hearing is being held on Wednesday, July 26, 2006, at 
10 a.m.

ADDRESSES: The public hearing was originally being held in the IRS 
Auditorium, Internal Revenue Building, 1111 Constitution Avenue, NW., 
Washington, DC. The hearing location has changed. The public hearing 
will be held in the IRS Auditorium (New Carrollton location), 5000 
Ellin Road, Lanham MD 20706.

FOR FURTHER INFORMATION CONTACT: Guy R. Traynor, (202) 874-9752 or 
Richard Hurst at Richard.A.Hurst@irscounsel.treas.gov.

SUPPLEMENTARY INFORMATION: The subject of the public hearing is a 
notice of proposed rulemaking (REG-146459-05) that was published in the 
Federal Register on Thursday, January 26, 2006 (71 FR 4320).
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who 
submitted written comments by April 26, 2006, and outlines by July 5, 
2006, may present oral comments at the hearing.
    A period of 10 minutes is allotted to each person for presenting 
oral comments. The IRS will prepare an agenda containing the schedule 
of speakers. Copies of the agenda will be made available, free of 
charge, at the hearing.

Guy R. Traynor,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 06-6260 Filed 7-12-06; 2:37 pm]
BILLING CODE 4830-01-P

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