Employer Comparable Contributions to Health Savings Accounts Under Section 4980G; Hearing Cancellation, 52319 [E7-18037]
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ebenthall on PRODPC61 with PROPOSALS
Federal Register / Vol. 72, No. 177 / Thursday, September 13, 2007 / Proposed Rules
of a nonbank U.S. Reporter for which
any one of the three items listed in
paragraph (f)(3)(ii)(A) of this section was
greater than $250 million (positive or
negative) at the end of, or for, the
affiliate’s fiscal year.
(iv) Form BE–11C (Report for
Minority-owned Nonbank Foreign
Affiliate of Nonbank U.S. Reporter)
must be filed for each minority-owned
nonbank foreign affiliate of a nonbank
U.S. Reporter that is owned at least 20
percent, but not more than 50 percent,
directly and/or indirectly, by all U.S.
Reporters of the affiliate combined, and
for which any one of the three items
listed in paragraph (f)(3)(ii)(A) of this
section was greater than $40 million
(positive or negative) at the end of, or
for, the affiliate’s fiscal year. In addition,
for the report covering fiscal year 2007
only, a Form BE–11C must be filed for
each minority-owned nonbank foreign
affiliate that is owned, directly or
indirectly, at least 10 percent by one
nonbank U.S. Reporter, but less than 20
percent by all nonbank U.S. Reporters of
the affiliate combined, and for which
any one of the three items listed in
paragraph (f)(3)(ii)(A) of this section was
greater than $100 million (positive or
negative) at the end of, or for, the
affiliate’s fiscal year.
(v) Based on the preceding, an affiliate
is exempt from being reported if it meets
any one of the following criteria:
(A) For nonbank affiliates of nonbank
U.S. Reporters, none of the three items
listed in paragraph (f)(3)(ii)(A) of this
section exceeds $40 million (positive or
negative). However, affiliates that were
established or acquired during the year
and for which at least one of these items
was greater than $10 million but not
over $40 million must be listed, and key
data items reported, on a supplement
schedule on Form BE–11A.
(B) For affiliates of bank U.S.
Reporters and bank affiliates of nonbank
U.S. Reporters, none of the three items
listed in paragraph (f)(3)(ii)(A) of this
section exceeds $250 million (positive
or negative). However, affiliates that
were established or acquired during the
year and for which at least one of these
items was greater than $10 million but
not over $250 million must be listed,
and key data items reported, on a
supplement schedule on Form BE–11A.
(C) For nonbank foreign affiliates of
nonbank U.S. Reporters, for fiscal year
2007 only, it is less than 20 percent
owned, directly or indirectly, by all U.S.
Reporters of the affiliate combined and
none of the three items listed in
paragraph (f)(3)(ii)(A) of this section
exceeds $100 million (positive or
negative).
VerDate Aug<31>2005
15:17 Sep 12, 2007
Jkt 211001
(D) For fiscal years other than 2007,
it is less than 20 percent owned, directly
or indirectly, by all U.S. Reporters of the
affiliate combined.
(vi) Notwithstanding paragraph
(f)(3)(v) of this section, a Form BE–
11B(LF), (SF), (FN), (EZ) or BE–11C
must be filed for a foreign affiliate of the
U.S. Reporter that owns another nonexempt foreign affiliate of that U.S.
Reporter, even if the foreign affiliate
parent is otherwise exempt. That is, all
affiliates upward in the chain of
ownership must be reported.
*
*
*
*
*
[FR Doc. E7–18036 Filed 9–12–07; 8:45 am]
BILLING CODE 3510–06–P
52319
hearing to submit a request to speak and
an outline of the topics to be addressed
by August 28, 2007. As of September 6,
2007, no one has requested to speak and
therefore, the public hearing scheduled
for September 28, 2007, is cancelled.
La Nita VanDyke,
Branch Chief, Publications and Regulations
Branch, Legal Processing Division, Associate
Chief Counsel (Procedure and
Administration).
[FR Doc. E7–18037 Filed 9–12–07; 8:45 am]
BILLING CODE 4830–01–P
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
DEPARTMENT OF THE TREASURY
[EPA–R04–OAR–2006–0650–200705(b);
FRL–8464–1]
Internal Revenue Service
Approval and Promulgation of
Implementation Plans Kentucky:
Volatile Organic Compound Definition
Updates
26 CFR Part 1
[REG–143797–06]
RIN 1545–BF97
Internal Revenue Service (IRS),
Treasury.
ACTION: Cancellation of notice of public
hearing on proposed rulemaking.
AGENCY:
SUMMARY: This document cancels a
public hearing on proposed regulations
providing guidance on employer
comparable contributions to Health
Savings Accounts (HSAs).
DATES: The public hearing, originally
scheduled for September 28, 2007 at 10
a.m. is cancelled.
FOR FURTHER INFORMATION CONTACT:
Kelly Banks of the Publications and
Regulations Branch, Legal Processing
Division, Associate Chief Counsel
(Procedure and Administration) at (202)
622–0392 (not a toll-free number).
SUPPLEMENTARY INFORMATION: A notice
of proposed rulemaking and notice of
public hearing that appeared in the
Federal Register on Friday, June 1, 2007
(72 FR 30501), announced that a public
hearing was scheduled for September
28, 2007, at 10 a.m. in the IRS
Auditorium, Internal Revenue Service,
1111 Constitution Avenue, NW.,
Washington, DC. The subject of the
public hearing is under section 4980G of
the Internal Revenue Code.
The public comment period for these
regulations expired on August 30, 2007.
The notice of proposed rulemaking and
notice of public hearing instructed those
interested in testifying at the public
PO 00000
Frm 00019
Fmt 4702
Environmental Protection
Agency (EPA).
ACTION: Proposed rule.
AGENCY:
Employer Comparable Contributions to
Health Savings Accounts Under
Section 4980G; Hearing Cancellation
Sfmt 4702
SUMMARY: EPA is proposing to approve
a revision to the Kentucky State
Implementation Plan (SIP) submitted by
the Kentucky Environmental and Public
Protection Cabinet on December 14,
2006. The revision includes changes to
the definitions section of Kentucky’s Air
Quality Regulations regarding the
definition of ‘‘volatile organic
compounds,’’ which was updated to be
consistent with the federal definition. In
the Final Rules Section of this Federal
Register, the EPA is approving
Kentucky’s SIP revision as a direct final
rule without prior proposal because the
Agency views this as a noncontroversial
submittal and anticipates no adverse
comments. A detailed rationale for the
approval is set forth in the direct final
rule. If adverse comments are received
in response to this rule, no further
activity is contemplated. If EPA receives
adverse comments, the direct final rule
will be withdrawn and all public
comments received will be addressed in
a subsequent final rule based on this
proposed rule. The EPA will not
institute a second comment period on
this document. Any parties interested in
commenting on this document should
do so at this time.
DATES: Written comments must be
received on or before October 15, 2007.
ADDRESSES: Submit your comments,
identified by Docket ID No. ‘‘EPA–R04–
OAR–2006–0650,’’ by one of the
following methods:
E:\FR\FM\13SEP1.SGM
13SEP1
]]>Agencies
[Federal Register Volume 72, Number 177 (Thursday, September 13, 2007)]
[Proposed Rules]
[Page 52319]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-18037]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-143797-06]
RIN 1545-BF97
Employer Comparable Contributions to Health Savings Accounts
Under Section 4980G; Hearing Cancellation
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Cancellation of notice of public hearing on proposed
rulemaking.
-----------------------------------------------------------------------
SUMMARY: This document cancels a public hearing on proposed regulations
providing guidance on employer comparable contributions to Health
Savings Accounts (HSAs).
DATES: The public hearing, originally scheduled for September 28, 2007
at 10 a.m. is cancelled.
FOR FURTHER INFORMATION CONTACT: Kelly Banks of the Publications and
Regulations Branch, Legal Processing Division, Associate Chief Counsel
(Procedure and Administration) at (202) 622-0392 (not a toll-free
number).
SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice
of public hearing that appeared in the Federal Register on Friday, June
1, 2007 (72 FR 30501), announced that a public hearing was scheduled
for September 28, 2007, at 10 a.m. in the IRS Auditorium, Internal
Revenue Service, 1111 Constitution Avenue, NW., Washington, DC. The
subject of the public hearing is under section 4980G of the Internal
Revenue Code.
The public comment period for these regulations expired on August
30, 2007. The notice of proposed rulemaking and notice of public
hearing instructed those interested in testifying at the public hearing
to submit a request to speak and an outline of the topics to be
addressed by August 28, 2007. As of September 6, 2007, no one has
requested to speak and therefore, the public hearing scheduled for
September 28, 2007, is cancelled.
La Nita VanDyke,
Branch Chief, Publications and Regulations Branch, Legal Processing
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E7-18037 Filed 9-12-07; 8:45 am]
BILLING CODE 4830-01-P
