Privacy Act; Implementation, 54352-54353 [E7-18859]
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54352
Federal Register / Vol. 72, No. 185 / Tuesday, September 25, 2007 / Rules and Regulations
the employee that would be includible
in the gross income of the employee but
for the rules of sections 125, 132(f)(4),
402(e)(2), 402(h)(1)(B), 402(k), or 457(b).
* * *
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I Par. 3. Section 1.403(b)–3 is amended
by revising paragraph (b)(3)(i), last
sentence, paragraph (c)(2), last sentence,
and paragraph (d)(1)(ii), last sentence, to
read as follows:
§ 1.403–3 Exclusion for contributions to
purchase section 403(b) contracts.
*
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*
(b) * * *
(3) * * *
(i) * * * However, if a plan contains
any optional provisions, the optional
provisions must meet, in both form and
operation, the relevant requirements
under section 403(b), this section, and
§§ 1.403(b)–4 through 1.403(b)–11.
*
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(c) * * *
(2) * * * Similarly, a designated Roth
account under a section 403(b) plan is
subject to the rules of sections
401(a)(9)(A) and (B) and § 1.403(b)–6(e).
*
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(d) * * *
(1) * * *
(ii) * * * However, any failure that is
not an operational failure adversely
affects all contracts issued under the
plan, including: a failure to have
contracts issued pursuant to a written
defined contribution plan which, in
form, satisfies the requirements of
§ 1.403(b)–1, § 1.403(b)–2, this section,
and §§ 1.403(b)–4 through 1.403(b)–11
(a written plan failure); a
nondiscrimination failure; or an
employer eligibility failure.
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I Par. 4. Section 1.403(b)–4 is amended
by revising paragraph (b)(1), third
sentence, paragraph (c)(3)( i)(B)(2), and
paragraph (e)(7), second sentence, to
read as follows:
§ 1.403(b)–4
Contribution limitations.
yshivers on PROD1PC62 with RULES
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(b) * * *
(1) * * * For purposes of section 415,
contributions made for a participant are
aggregated to the extent applicable
under sections 414(b), (c), (m), (n), and
(o). * * *
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*
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*
(c) * * *
(3) * * *
(i) * * *
(B) * * *
(2) The total elective deferrals
described in section 402(g)(7)(A)(ii)
made for the qualified employee by the
qualified organization for prior years; or
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15:17 Sep 24, 2007
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(e) * * *
(7) * * * In such a case, there is first
taken into account his or her service
during the annual work period for
which the last year of service’s
includible compensation is being
determined; then there is taken into
account his or her service during his or
her next preceding annual work period
based on whole months; and so forth
until the employee’s service equals, in
the aggregate, one year of service.
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I Par. 5. Section 1.403(b)–6 is amended
by revising paragraph (e)(3) and
paragraph (e)(5), last sentence, to read as
follows:
§ 1.414(c)–5 Certain tax-exempt
organizations.
§ 1.403(b)–6
benefits.
DEPARTMENT OF THE TREASURY
Timing of distributions and
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(e) * * *
(3) * * * The required beginning date
for purposes of section 403(b)(10) is
April 1 of the calendar year following
the later of the calendar year in which
the employee attains age 701⁄2 or the
calendar year in which the employee
retires from employment with the
employer maintaining the plan.
However, for any section 403(b) contract
that is not part of a governmental plan
or church plan, the required beginning
date for a 5-percent owner is April 1 of
the calendar year following the calendar
year in which the employee attains age
701⁄2.
*
*
*
*
*
(5) * * * See also § 1.403(b)–9(a)(5)
for additional rules relating to annuities
payable from a retirement income
account).
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*
*
I Par. 6. Section 1.403(b)–11 is
amended by revising paragraph (c)(2) to
read as follows:
§ 1.403(b)–11
Applicable dates.
*
*
*
*
*
(c) * * *
(2) In the case of a loan or other
extension of credit to the employer that
was entered into under a retirement
income account before July 26, 2007, the
plan does not fail to satisfy § 1.403(b)–
9(a)(2)(i)(C) on account of the loan or
other extension of credit if the plan
takes reasonable steps to eliminate the
loan or other extension of credit to the
employer before the applicable date for
§ 1.403(b)–9(a)(2) or as promptly as
practical thereafter (including taking
steps after July 26, 2007 and before the
applicable date).
*
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*
I Par. 7. Section 1.414(c)–5 is amended
by revising paragraph (g) Example 3.(i),
first sentence, to read as follows:
PO 00000
Frm 00012
Fmt 4700
Sfmt 4700
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*
(g) * * *
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*
Example 3. * * *
(i) * * * Organizations O and P are each
tax-exempt organizations under section
501(c)(3). * * *
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*
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*
LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel (Procedure and Administration).
[FR Doc. E7–18809 Filed 9–24–07; 8:45 am]
BILLING CODE 4830–01–P
Office of the Secretary
31 CFR Part 1
Privacy Act; Implementation
Office of the Secretary,
Treasury.
ACTION: Final rule.
AGENCY:
SUMMARY: In accordance with the
requirements of the Privacy Act of 1974,
5 U.S.C. 552a, as amended, the Internal
Revenue Service published a notice of
proposed rulemaking on November 28,
2005 to remove the exemption claimed
for the system of records Treasury/IRS
34.022, pursuant to 5 U.S.C. 552a(j)(2)
and in its place claim an exemption
pursuant to 5 U.S.C. 552a(k)(5).
EFFECTIVE DATE: September 25, 2007.
FOR FURTHER INFORMATION CONTACT:
Written inquiries as they relate to this
system should be directed to Mary
Anderson, IRS, Personnel Security and
Investigations, 5205 Leesburg Pike,
Suite 510, Falls Church, VA 22041–
3802.
SUPPLEMENTARY INFORMATION: The
Internal Revenue Service published a
notice of proposed rulemaking on
November 28, 2005, at 70 FR 71245, to
remove the (j)(2) exemption and in its
place claim the exemption pursuant to
5 U.S.C. 552a(k)(5) exemption. No
comments were received by the IRS.
The records in this system are no
longer compiled for law enforcement
purposes and do not qualify for the (j)(2)
exemption. The (k)(5) exemption is
more appropriate because the
investigatory material contained in this
system of records is collected and
maintained solely for the purpose of
determining suitability, eligibility, or
qualifications for Federal civilian
employment, military service, Federal
contracts, or access to classified
information.
E:\FR\FM\25SER1.SGM
25SER1
54353
yshivers on PROD1PC62 with RULES
Federal Register / Vol. 72, No. 185 / Tuesday, September 25, 2007 / Rules and Regulations
The (j)(2) exemption was initially
applied to this system which was the
database used for all Inspection (now
the Treasury Inspector General for Tax
Administration [TIGTA]) investigations.
TIGTA is not a part of IRS and no
Inspection investigations are maintained
in this system, with the exception of
personnel security investigations. Under
5 U.S.C. 552a(k)(5), the head of any
agency may promulgate rules to exempt
any system of records within the agency
from certain provisions of the Privacy
Act of 1974 if the system is investigatory
material compiled solely for the purpose
of determining suitability, eligibility, or
qualifications for Federal civilian
employment, military service, Federal
contracts, or access to classified
information. This is applicable only to
the extent that the disclosure of such
material would reveal the identity of a
source who furnished information to the
Government under an express promise
that the identity of the source would be
held in confidence, or, prior to
September 27, 1975, under an implied
promise that the identity of the source
would be held in confidence. Thus to
the extent that the records in this system
can be disclosed without revealing the
identity of a confidential source, they
are not within the scope of this
exemption and are subject to all the
requirements of the Privacy Act.
The sections of 5 U.S.C. 552a from
which the systems of records are exempt
include in general those providing for
individuals’ access to or amendment of
records. When such access or
amendment would cause the identity of
a confidential source to be revealed, it
would impair the future ability of the
Department to compile investigatory
material for the purpose of determining
suitability, eligibility, or qualifications
for Federal civilian employment,
Federal contracts, or access to classified
information. In addition, the systems
should be exempt from 5 U.S.C.
552a(e)(1) which requires that an agency
maintain in its records only such
information about an individual as is
relevant and necessary to accomplish a
purpose of the agency required to be
accomplished by statute or executive
order. The Department believes that to
fulfill the requirements of 5 U.S.C.
552a(e)(1) would unduly restrict the
agency in its information gathering
inasmuch as it is often not until well
after the investigation that it is possible
to determine the relevance and
necessity of particular information.
A separate notice revising the system
of records entitled ‘‘IRS 34.022—
National Background Investigations
Center Management Information
System’’ was published in the Federal
VerDate Aug<31>2005
15:17 Sep 24, 2007
Jkt 211001
Register on November 28, 2005, at 70
FR 71376. Among other changes, the
name of the system of records was
changed to ‘‘Automated Background
Investigations System (ABIS).’’
As required by Executive Order
12866, it has been determined that this
final rule is not a significant regulatory
action, and therefore, does not require a
regulatory impact analysis.
The regulation will not have a
substantial direct effect on the States, on
the relationship between the Federal
Government and the States, or on the
distribution of power and
responsibilities among the various
levels of government. Therefore, it is
determined that this rule does not have
federalism implications under Executive
Order 13132.
Pursuant to the requirements of the
Regulatory Flexibility Act, 5 U.S.C. 601–
612, it is hereby certified that these
regulations will not significantly affect a
substantial number of small entities.
The final rule imposes no duties or
obligations on small entities.
In accordance with the provisions of
the Paperwork Reduction Act of 1995,
the Department of the Treasury has
determined that this final rule would
not impose new record keeping,
application, reporting, or other types of
information collection requirements.
List of Subjects in 31 CFR Part 1
Privacy.
I Part 1 subpart C of Title 31 of the
Code of Federal Regulations amended as
follows:
PART 1—[AMENDED]
1. The authority citation for part 1
continues to read as follows:
I
Authority: 5 U.S.C. 301, 31 U.S.C. 321,
subpart A also issued under 5 U.S.C. 552, as
amended. Subpart C also issued under 5
U.S.C. 552a.
2. Section 1.36 of subpart C is
amended as follows:
I a. Paragraph (c)(1)(viii) is amended by
removing ‘‘IRS 34.022—National
Background Investigations Center
Management Information System’’ from
the table.
I b. Paragraph (m)(1)(viii) is amended
by adding the following text to the table
in numerical order:
I
§ 1.36 Systems exempt in whole or in part
from provisions of 5 U.S.C. 522a and this
part.
*
*
*
(m) * * *
(1) * * *
(viii) * * *
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Frm 00013
*
Fmt 4700
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Sfmt 4700
Number
Name of system
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*
IRS 34.022 ................ Automated Background Investigations System
(ABIS)
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*
Dated: September 18, 2007.
Peter B. McCarthy,
Assistant Secretary for Management and
Chief Financial Officer.
[FR Doc. E7–18859 Filed 9–24–07; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF DEFENSE
Office of the Secretary
32 CFR Part 199
[DoD–2007–HA–0026]
RIN 0720–AB14
TRICARE; Changes Included in the
John Warner National Defense
Authorization Act for Fiscal Year 2007;
Authorization of Anesthesia and Other
Costs for Dental Care for Children and
Certain Other Patients
Office of the Secretary,
Department of Defense.
ACTION: Final rule.
AGENCY:
SUMMARY: This final rule implements
section 702 of the John Warner National
Defense Authorization Act for Fiscal
Year 2007, Public Law 109–364. The
rule provides coverage of contracted
medical care with respect to dental care
beyond that care required as a necessary
adjunct to medical or surgical treatment.
The entitlement of institutional and
anesthesia services is authorized in
conjunction with non-covered dental
treatment for patients with
developmental, mental, or physical
disabilities or for pediatric patients age
5 or under. This final rule does not
eliminate any contracted medical care
that is currently covered for spouses and
children. The entitlement of anesthesia
services includes general anesthesia
services only. Institutional services
include institutional benefits associated
with both hospital and in-out surgery
settings. Patients with developmental,
mental, or physical disabilities are those
patients with conditions that prohibit
dental treatment in a safe and effective
manner. Therefore, it is medically or
psychologically necessary for these
patients to require general anesthesia for
dental treatment.
E:\FR\FM\25SER1.SGM
25SER1
]]>Agencies
[Federal Register Volume 72, Number 185 (Tuesday, September 25, 2007)]
[Rules and Regulations]
[Pages 54352-54353]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E7-18859]
=======================================================================
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DEPARTMENT OF THE TREASURY
Office of the Secretary
31 CFR Part 1
Privacy Act; Implementation
AGENCY: Office of the Secretary, Treasury.
ACTION: Final rule.
-----------------------------------------------------------------------
SUMMARY: In accordance with the requirements of the Privacy Act of
1974, 5 U.S.C. 552a, as amended, the Internal Revenue Service published
a notice of proposed rulemaking on November 28, 2005 to remove the
exemption claimed for the system of records Treasury/IRS 34.022,
pursuant to 5 U.S.C. 552a(j)(2) and in its place claim an exemption
pursuant to 5 U.S.C. 552a(k)(5).
EFFECTIVE DATE: September 25, 2007.
FOR FURTHER INFORMATION CONTACT: Written inquiries as they relate to
this system should be directed to Mary Anderson, IRS, Personnel
Security and Investigations, 5205 Leesburg Pike, Suite 510, Falls
Church, VA 22041-3802.
SUPPLEMENTARY INFORMATION: The Internal Revenue Service published a
notice of proposed rulemaking on November 28, 2005, at 70 FR 71245, to
remove the (j)(2) exemption and in its place claim the exemption
pursuant to 5 U.S.C. 552a(k)(5) exemption. No comments were received by
the IRS.
The records in this system are no longer compiled for law
enforcement purposes and do not qualify for the (j)(2) exemption. The
(k)(5) exemption is more appropriate because the investigatory material
contained in this system of records is collected and maintained solely
for the purpose of determining suitability, eligibility, or
qualifications for Federal civilian employment, military service,
Federal contracts, or access to classified information.
[[Page 54353]]
The (j)(2) exemption was initially applied to this system which was
the database used for all Inspection (now the Treasury Inspector
General for Tax Administration [TIGTA]) investigations. TIGTA is not a
part of IRS and no Inspection investigations are maintained in this
system, with the exception of personnel security investigations. Under
5 U.S.C. 552a(k)(5), the head of any agency may promulgate rules to
exempt any system of records within the agency from certain provisions
of the Privacy Act of 1974 if the system is investigatory material
compiled solely for the purpose of determining suitability,
eligibility, or qualifications for Federal civilian employment,
military service, Federal contracts, or access to classified
information. This is applicable only to the extent that the disclosure
of such material would reveal the identity of a source who furnished
information to the Government under an express promise that the
identity of the source would be held in confidence, or, prior to
September 27, 1975, under an implied promise that the identity of the
source would be held in confidence. Thus to the extent that the records
in this system can be disclosed without revealing the identity of a
confidential source, they are not within the scope of this exemption
and are subject to all the requirements of the Privacy Act.
The sections of 5 U.S.C. 552a from which the systems of records are
exempt include in general those providing for individuals' access to or
amendment of records. When such access or amendment would cause the
identity of a confidential source to be revealed, it would impair the
future ability of the Department to compile investigatory material for
the purpose of determining suitability, eligibility, or qualifications
for Federal civilian employment, Federal contracts, or access to
classified information. In addition, the systems should be exempt from
5 U.S.C. 552a(e)(1) which requires that an agency maintain in its
records only such information about an individual as is relevant and
necessary to accomplish a purpose of the agency required to be
accomplished by statute or executive order. The Department believes
that to fulfill the requirements of 5 U.S.C. 552a(e)(1) would unduly
restrict the agency in its information gathering inasmuch as it is
often not until well after the investigation that it is possible to
determine the relevance and necessity of particular information.
A separate notice revising the system of records entitled ``IRS
34.022--National Background Investigations Center Management
Information System'' was published in the Federal Register on November
28, 2005, at 70 FR 71376. Among other changes, the name of the system
of records was changed to ``Automated Background Investigations System
(ABIS).''
As required by Executive Order 12866, it has been determined that
this final rule is not a significant regulatory action, and therefore,
does not require a regulatory impact analysis.
The regulation will not have a substantial direct effect on the
States, on the relationship between the Federal Government and the
States, or on the distribution of power and responsibilities among the
various levels of government. Therefore, it is determined that this
rule does not have federalism implications under Executive Order 13132.
Pursuant to the requirements of the Regulatory Flexibility Act, 5
U.S.C. 601-612, it is hereby certified that these regulations will not
significantly affect a substantial number of small entities. The final
rule imposes no duties or obligations on small entities.
In accordance with the provisions of the Paperwork Reduction Act of
1995, the Department of the Treasury has determined that this final
rule would not impose new record keeping, application, reporting, or
other types of information collection requirements.
List of Subjects in 31 CFR Part 1
Privacy.
0
Part 1 subpart C of Title 31 of the Code of Federal Regulations amended
as follows:
PART 1--[AMENDED]
0
1. The authority citation for part 1 continues to read as follows:
Authority: 5 U.S.C. 301, 31 U.S.C. 321, subpart A also issued
under 5 U.S.C. 552, as amended. Subpart C also issued under 5 U.S.C.
552a.
0
2. Section 1.36 of subpart C is amended as follows:
0
a. Paragraph (c)(1)(viii) is amended by removing ``IRS 34.022--National
Background Investigations Center Management Information System'' from
the table.
0
b. Paragraph (m)(1)(viii) is amended by adding the following text to
the table in numerical order:
Sec. 1.36 Systems exempt in whole or in part from provisions of 5
U.S.C. 522a and this part.
* * * * *
(m) * * *
(1) * * *
(viii) * * *
------------------------------------------------------------------------
Number Name of system
------------------------------------------------------------------------
* * * * *
IRS 34.022................................ Automated Background
Investigations System
(ABIS)
* * * * *
------------------------------------------------------------------------
* * * * *
Dated: September 18, 2007.
Peter B. McCarthy,
Assistant Secretary for Management and Chief Financial Officer.
[FR Doc. E7-18859 Filed 9-24-07; 8:45 am]
BILLING CODE 4830-01-P
