Transportation Worker Identification Credential (TWIC) Implementation in the Maritime Sector; Hazardous Materials Endorsement for a Commercial Driver's License, 44653-44654 [E8-17557]
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Federal Register / Vol. 73, No. 148 / Thursday, July 31, 2008 / Rules and Regulations
GST tax purposes generally permits the
allocation of GST tax exemption, the
making of various elections permitted
for GST tax purposes, and the
occurrence of a taxable distribution or
termination with regard to a particular
resulting share or trust, with no GST tax
impact on any other trust or share
resulting from that severance. The
treatment of a single trust as separate
trusts under this paragraph (a)(1),
however, does not permit treatment of
those portions as separate trusts for
purposes of filing returns and payment
of tax or for purposes of computing any
other tax imposed under the Internal
Revenue Code, if those portions are not
treated as separate trusts under local
law. Also, additions to, and
distributions from, such trusts are
allocated pro rata among the separate
trusts, unless the governing instrument
expressly provides otherwise. Each
separate share and each trust resulting
from a mandatory division or severance
described in this paragraph will have
the same inclusion ratio immediately
after the severance as that of the original
trust immediately before the division or
severance.
*
*
*
*
*
(5) * * *
yshivers on PROD1PC62 with RULES
Example 8. Subsequent mandatory
division into separate trusts. T creates an
irrevocable trust that provides the trustee
with the discretionary power to distribute
income or corpus to T’s children and
grandchildren. The trust provides that, when
T’s youngest child reaches age 21, the trust
will be divided into separate shares, one
share for each child of T. The income from
a respective child’s share will be paid to the
child during the child’s life, with the
remainder passing on the child’s death to
such child’s children (grandchildren of T).
The separate shares that come into existence
when the youngest child reaches age 21 will
be recognized as of that date as separate
trusts for purposes of Chapter 13. The
inclusion ratio of the separate trusts will be
identical to the inclusion ratio of the trust
before the severance. Any allocation of GST
tax exemption to the trust after T’s youngest
child reaches age 21 may be made to any one
or more of the separate shares. The result
would be the same if the trust instrument
provided that the trust was to be divided into
separate trusts when T’s youngest child
reached age 21, provided that the severance
and funding of the separate trusts meets the
requirements of this section.
*
*
*
*
*
(d) Effective date. Paragraph (a)(1)(i),
paragraph (a)(1)(iii), and Example 8 of
paragraph (a)(5) apply to severances
occurring on or after September 2, 2008.
Sherri L. Brown,
(Acting) Deputy Commissioner for Services
and Enforcement.
Approved: July 20, 2008.
Eric Solomon,
Assistant Secretary of the Treasury, (Tax
Policy).
[FR Doc. E8–17503 Filed 7–30–08; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 105
[Docket Nos. TSA–2006–24191; USCG–
2006–24196]
Transportation Worker Identification
Credential (TWIC) Implementation in
the Maritime Sector; Hazardous
Materials Endorsement for a
Commercial Driver’s License
AGENCY:
United States Coast Guard;
DHS.
Notice of compliance date,
Captain of the Port Zones Charleston,
Long Island Sound, Jacksonville, and
Savannah.
ACTION:
SUMMARY: This document informs
owners and operators of facilities
located within Captain of the Port Zones
Charleston, Long Island Sound,
Jacksonville, and Savannah that they
must implement access control
procedures utilizing TWIC no later than
December 1, 2008.
DATES: The compliance date for the
TWIC regulations found in 33 CFR part
105 for Captain of the Port Zones
Charleston, Long Island Sound,
Jacksonville, and Savannah is December
1, 2008.
ADDRESSES: Comments and material
received from the public, as well as
documents mentioned in this document
as being available in the docket, are part
of dockets TSA–2006–24191 and
USCG–2006–24196, and are available
for inspection or copying at the Docket
Management Facility, U.S. Department
of Transportation, West Building
Ground Floor, Room W12–140, 1200
New Jersey Avenue, SE., Washington,
DC 20590, between 9 a.m. and 5 p.m.,
Monday through Friday, except Federal
holidays. You may also find this docket
on the Internet at https://
www.regulations.gov.
If
you have questions on this Notice, call
FOR FURTHER INFORMATION CONTACT:
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15:05 Jul 30, 2008
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44653
LCDR Jonathan Maiorine, telephone 1–
877–687–2243. If you have questions on
viewing the docket, call Renee V.
Wright, Program Manager, Docket
Operations, telephone 202–493–0402.
SUPPLEMENTARY INFORMATION:
I. Regulatory History
On May 22, 2006, the Department of
Homeland Security (DHS) through the
United States Coast Guard (Coast Guard)
and the Transportation Security
Administration (TSA) published a joint
notice of proposed rulemaking entitled
‘‘Transportation Worker Identification
Credential (TWIC) Implementation in
the Maritime Sector; Hazardous
Materials Endorsement for a
Commercial Driver’s License’’ in the
Federal Register (71 FR 29396). This
was followed by a 45-day comment
period and four public meetings. The
Coast Guard and TSA issued a joint
final rule, under the same title, on
January 25, 2007 (72 FR 3492)
(hereinafter referred to as the original
TWIC final rule). The preamble to that
final rule contains a discussion of all the
comments received on the NPRM, as
well as a discussion of the provisions
found in the original TWIC final rule,
which became effective on March 26,
2007.
On May 7, 2008, the Coast Guard and
TSA issued a final rule to realign the
compliance date for implementation of
the Transportation Worker
Identification Credential. 73 FR 25562.
The date by which mariners need to
obtain a TWIC, and by which owners
and operators of vessels, facilities, and
outer continental shelf facilities, who
have not otherwise been required to
implement access control procedures
utilizing TWIC, must implement those
procedures, is now April 15, 2009
instead of September 25, 2008. Owners
and operators of facilities that must
comply with 33 CFR part 105 will still
be subject to earlier, rolling compliance
dates, as set forth in 33 CFR 105.115(e).
The Coast Guard will continue to
announce rolling compliance dates, as
provided in 33 CFR 105.115(e), at least
90 days in advance via notices
published in the Federal Register. The
final compliance date for all COTP
Zones will not be later than April 15,
2009.
II. Notice of Facility Compliance Date—
COTP Zones Charleston, Long Island
Sound, Jacksonville, and Savannah
Title 33 CFR 105.115(e) currently
states that ‘‘[f]acility owners and
operators must be operating in
accordance with the TWIC provisions in
this part by the date set by the Coast
Guard in a Notice to be published in the
E:\FR\FM\31JYR1.SGM
31JYR1
44654
Federal Register / Vol. 73, No. 148 / Thursday, July 31, 2008 / Rules and Regulations
Federal Register.’’ Through this Notice,
the Coast Guard informs the owners and
operators of facilities subject to 33 CFR
105.115(e) located within COTP Zones
Charleston, Long Island Sound,
Jacksonville, and Savannah that the
deadline for their compliance with
Coast Guard and TSA TWIC
requirements is December 1, 2008.
The TSA and Coast Guard have
determined that this date provides
sufficient time for the estimated
population required to obtain TWICs for
these COTP Zones to enroll and for TSA
to complete the necessary security
threat assessments for those enrollment
applications. We strongly encourage
persons requiring unescorted access to
facilities regulated by 33 CFR part 105
and located in one of these COTP Zones
to enroll for their TWIC as soon as
possible, if they haven’t already.
Additionally, we note that the TWIC
Final Rule advises owners and operators
of MTSA regulated facilities of their
responsibility to notify employees of the
TWIC requirements. Specifically, 33
CFR 105.200(b)(14) requires owners or
operators of MTSA regulated facilities to
‘‘[i]nform facility personnel of their
responsibility to apply for and maintain
a TWIC, including the deadlines and
methods for such applications.’’
Information on enrollment procedures,
as well as a link to the pre-enrollment
Web site (which will also enable an
applicant to make an appointment for
enrollment), may be found at https://
twicprogram.tsa.dhs.gov/
TWICWebApp/.
You may also visit our Web site at
homeport.uscg.mil/twic for a framework
showing expected future compliance
dates by COTP Zone. This list is subject
to change; changes in expected future
compliance dates will appear on that
Web site. The exact compliance date for
COTP Zones will also be announced in
the Federal Register at least 90 days in
advance.
Dated: July 25, 2008.
Mark P. O’Malley,
Captain, U.S. Coast Guard, Chief, Ports and
Facilities Activities.
[FR Doc. E8–17557 Filed 7–30–08; 8:45 am]
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BILLING CODE 4910–15–P
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Jkt 214001
ENVIRONMENTAL PROTECTION
AGENCY
40 CFR Part 52
[EPA–R01–OAR–2006–1018; A–1–FRL–
8691–5]
Approval and Promulgation of Air
Quality Implementation Plans;
Massachusetts; Amendment to
Massachusetts’ State Implementation
Plan for Transit System Improvements
Environmental Protection
Agency (EPA).
ACTION: Final rule.
AGENCY:
SUMMARY: The EPA is approving a State
Implementation Plan (SIP) revision
submitted by the Commonwealth of
Massachusetts. This revision changes
completion dates of delayed transit
projects, provides interim deadlines for
projects, maintains requirements for
interim emission reduction offsets in the
event a project becomes delayed,
modifies the project substitution
process, revises the list of required
transit projects, and expands public
participation in and oversight of the
projects. The intended effect of this
action is to substitute specific transit
projects and 1,000 park and ride spaces
to replace certain transit projects
currently approved into the SIP, and
approve modifications to the delay and
substitution procedures for transit
projects. This action is being taken
under the Clean Air Act.
DATES: Effective Date: This rule is
effective on July 31, 2008.
ADDRESSES: EPA has established a
docket for this action under Docket
Identification Number EPA–R01–OAR–
2006–1018. All documents in the docket
are listed on the https://
www.regulations.gov Web site. Although
listed in the index, some information is
not publicly available, i.e., CBI or other
information whose disclosure is
restricted by statute. Certain other
material, such as copyrighted material,
is not placed on the Internet and will be
publicly available only in hard copy
form. Publicly available docket
materials are available either
electronically through https://
www.regulations.gov or in hard copy at
the Office of Ecosystem Protection, U.S.
Environmental Protection Agency, EPA
New England Regional Office, One
Congress Street, Suite 1100, Boston,
MA. EPA requests that if at all possible,
you contact the contact listed in the FOR
FURTHER INFORMATION CONTACT section to
schedule your inspection. The Regional
Office’s official hours of business are
Monday through Friday, 8:30 a.m. to
4:30 p.m., excluding legal holidays.
PO 00000
Frm 00040
Fmt 4700
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Copies of the documents relevant to
this action are also available for public
inspection during normal business
hours, by appointment at the Bureau of
Waste Prevention, Department of
Environmental Protection, One Winter
Street, 8th Floor, Boston, MA 02108.
FOR FURTHER INFORMATION CONTACT:
Donald O. Cooke, Air Quality Planning
Unit, U.S. Environmental Protection
Agency, EPA New England Regional
Office, One Congress Street, Suite 1100
(CAQ), Boston, MA 02114–2023,
telephone number (617) 918–1668, fax
number (617) 918–0668, e-mail
cooke.donald@epa.gov.
SUPPLEMENTARY INFORMATION:
Throughout this document whenever
’’we,’’ ’’us,’’ or ’’our’’ is used, we mean
EPA.
Organization of this document: We
are providing the following outline to
aid in locating information in this
preamble.
I. Background and Purpose
II. Response to Comments
III. Compliance With Clean Air Act TCM
Substitution Requirements
IV. Final Action
V. Statutory and Executive Order Reviews
I. Background and Purpose
On November 5, 2007 (72 FR 62422–
62427), EPA published a Notice of
Proposed Rulemaking (NPR) for the
Commonwealth of Massachusetts. The
NPR proposed approval of
Massachusetts’ amendments to its
Transit System Improvements
Regulation, 310 CMR 7.36, and
Definition Regulation, 310 CMR 7.00
(which were filed with the
Massachusetts Secretary of State on
November 16, 2006 and were effective
on December 1, 2006), as a revision to
the Massachusetts SIP. EPA proposed to
find that the transit measures in the
revised transit system improvements
regulation remain directionally sound
and that all proposed substitution
projects identified in the Regulation will
collectively contribute to achieving the
national ambient air quality standard for
ozone and maintaining the carbon
monoxide standard, thereby satisfying
requirements set forth in section 110(l)
of the Clean Air Act (CAA or Act).
On December 13, 2006, the
Massachusetts Department of
Environmental Protection (MA DEP)
submitted its formal SIP revision
amending its Transit System
Improvements Regulation. The revision
consists of MA DEP’s final amendments
to 310 CMR 7.36, ‘‘Transit System
Improvements,’’ effective December 1,
2006. MA DEP held a hearing on the
amendments to the Regulation on
E:\FR\FM\31JYR1.SGM
31JYR1
Agencies
[Federal Register Volume 73, Number 148 (Thursday, July 31, 2008)]
[Rules and Regulations]
[Pages 44653-44654]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E8-17557]
=======================================================================
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DEPARTMENT OF HOMELAND SECURITY
Coast Guard
33 CFR Part 105
[Docket Nos. TSA-2006-24191; USCG-2006-24196]
Transportation Worker Identification Credential (TWIC)
Implementation in the Maritime Sector; Hazardous Materials Endorsement
for a Commercial Driver's License
AGENCY: United States Coast Guard; DHS.
ACTION: Notice of compliance date, Captain of the Port Zones
Charleston, Long Island Sound, Jacksonville, and Savannah.
-----------------------------------------------------------------------
SUMMARY: This document informs owners and operators of facilities
located within Captain of the Port Zones Charleston, Long Island Sound,
Jacksonville, and Savannah that they must implement access control
procedures utilizing TWIC no later than December 1, 2008.
DATES: The compliance date for the TWIC regulations found in 33 CFR
part 105 for Captain of the Port Zones Charleston, Long Island Sound,
Jacksonville, and Savannah is December 1, 2008.
ADDRESSES: Comments and material received from the public, as well as
documents mentioned in this document as being available in the docket,
are part of dockets TSA-2006-24191 and USCG-2006-24196, and are
available for inspection or copying at the Docket Management Facility,
U.S. Department of Transportation, West Building Ground Floor, Room
W12-140, 1200 New Jersey Avenue, SE., Washington, DC 20590, between 9
a.m. and 5 p.m., Monday through Friday, except Federal holidays. You
may also find this docket on the Internet at https://
www.regulations.gov.
FOR FURTHER INFORMATION CONTACT: If you have questions on this Notice,
call LCDR Jonathan Maiorine, telephone 1-877-687-2243. If you have
questions on viewing the docket, call Renee V. Wright, Program Manager,
Docket Operations, telephone 202-493-0402.
SUPPLEMENTARY INFORMATION:
I. Regulatory History
On May 22, 2006, the Department of Homeland Security (DHS) through
the United States Coast Guard (Coast Guard) and the Transportation
Security Administration (TSA) published a joint notice of proposed
rulemaking entitled ``Transportation Worker Identification Credential
(TWIC) Implementation in the Maritime Sector; Hazardous Materials
Endorsement for a Commercial Driver's License'' in the Federal Register
(71 FR 29396). This was followed by a 45-day comment period and four
public meetings. The Coast Guard and TSA issued a joint final rule,
under the same title, on January 25, 2007 (72 FR 3492) (hereinafter
referred to as the original TWIC final rule). The preamble to that
final rule contains a discussion of all the comments received on the
NPRM, as well as a discussion of the provisions found in the original
TWIC final rule, which became effective on March 26, 2007.
On May 7, 2008, the Coast Guard and TSA issued a final rule to
realign the compliance date for implementation of the Transportation
Worker Identification Credential. 73 FR 25562. The date by which
mariners need to obtain a TWIC, and by which owners and operators of
vessels, facilities, and outer continental shelf facilities, who have
not otherwise been required to implement access control procedures
utilizing TWIC, must implement those procedures, is now April 15, 2009
instead of September 25, 2008. Owners and operators of facilities that
must comply with 33 CFR part 105 will still be subject to earlier,
rolling compliance dates, as set forth in 33 CFR 105.115(e).
The Coast Guard will continue to announce rolling compliance dates,
as provided in 33 CFR 105.115(e), at least 90 days in advance via
notices published in the Federal Register. The final compliance date
for all COTP Zones will not be later than April 15, 2009.
II. Notice of Facility Compliance Date--COTP Zones Charleston, Long
Island Sound, Jacksonville, and Savannah
Title 33 CFR 105.115(e) currently states that ``[f]acility owners
and operators must be operating in accordance with the TWIC provisions
in this part by the date set by the Coast Guard in a Notice to be
published in the
[[Page 44654]]
Federal Register.'' Through this Notice, the Coast Guard informs the
owners and operators of facilities subject to 33 CFR 105.115(e) located
within COTP Zones Charleston, Long Island Sound, Jacksonville, and
Savannah that the deadline for their compliance with Coast Guard and
TSA TWIC requirements is December 1, 2008.
The TSA and Coast Guard have determined that this date provides
sufficient time for the estimated population required to obtain TWICs
for these COTP Zones to enroll and for TSA to complete the necessary
security threat assessments for those enrollment applications. We
strongly encourage persons requiring unescorted access to facilities
regulated by 33 CFR part 105 and located in one of these COTP Zones to
enroll for their TWIC as soon as possible, if they haven't already.
Additionally, we note that the TWIC Final Rule advises owners and
operators of MTSA regulated facilities of their responsibility to
notify employees of the TWIC requirements. Specifically, 33 CFR
105.200(b)(14) requires owners or operators of MTSA regulated
facilities to ``[i]nform facility personnel of their responsibility to
apply for and maintain a TWIC, including the deadlines and methods for
such applications.'' Information on enrollment procedures, as well as a
link to the pre-enrollment Web site (which will also enable an
applicant to make an appointment for enrollment), may be found at
https://twicprogram.tsa.dhs.gov/ TWICWebApp/.
You may also visit our Web site at homeport.uscg.mil/twic for a
framework showing expected future compliance dates by COTP Zone. This
list is subject to change; changes in expected future compliance dates
will appear on that Web site. The exact compliance date for COTP Zones
will also be announced in the Federal Register at least 90 days in
advance.
Dated: July 25, 2008.
Mark P. O'Malley,
Captain, U.S. Coast Guard, Chief, Ports and Facilities Activities.
[FR Doc. E8-17557 Filed 7-30-08; 8:45 am]
BILLING CODE 4910-15-P