Use of Actuarial Tables in Valuing Annuities, Interests for Life or Terms of Years, and Remainder or Reversionary Interests; Correction, 27079-27080 [E9-13241]
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Federal Register / Vol. 74, No. 108 / Monday, June 8, 2009 / Rules and Regulations
Adoption of the Amendment
In consideration of the foregoing, the
Federal Aviation Administration
amends 14 CFR part 71 as follows:
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PART 71—DESIGNATION OF CLASS A,
B, C, D, AND E AIRSPACE AREAS; AIR
TRAFFIC SERVICE ROUTES; AND
REPORTING POINTS
1. The authority citation for 14 CFR
part 71 continues to read as follows:
■
Authority: 49 U.S.C. 106(g), 40103, 40113,
40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959–
1963 Comp., p. 389.
§ 71.1
[Amended]
treated as qualified residence interest
each taxable year under section
163(h)(4)(F) of the Internal Revenue
Code. The temporary regulations also
provide guidance to reporting entities
receiving premiums, including prepaid
premiums, for mortgage insurance. The
temporary regulations reflect changes to
the law made by the Tax Relief and
Health Care Act of 2006 and the
Mortgage Forgiveness Debt Relief Act of
2007.
DEPARTMENT OF THE TREASURY
DATES: This correction is effective on
June 8, 2009, and is applicable
beginning May 7, 2009.
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
2. The incorporation by reference in
14 CFR Part 71.1 of the Federal Aviation
Administration Order 7400.9S, Airspace
Designations and Reporting Points,
signed October 3, 2008, and effective
October 31, 2008, is amended as
follows:
FOR FURTHER INFORMATION CONTACT:
Angela Warren (202) 622–4950 or
Stephen Coleman (202) 622–4910 (not
toll-free numbers).
Paragraph 6005 Class E airspace areas
extending upward from 700 feet or more
above the surface.
The temporary regulations that are the
subject of this document are under
section 163–11T(e) of the Internal
Revenue Code.
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AGL IL E5 Mount Sterling, IL [Amended]
Mount Sterling Municipal Airport, IL
(Lat. 39°59′07″ N., long. 90°48′15″ W.)
That airspace extending upward from 700
feet above the surface within a 6.6-mile
radius of Mount Sterling Municipal Airport.
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SUPPLEMENTARY INFORMATION:
Background
Need for Correction
As published, the temporary
regulations (TD 9449) contain an error
that may prove to be misleading and are
in need of clarification.
Use of Actuarial Tables in Valuing
Annuities, Interests for Life or Terms
of Years, and Remainder or
Reversionary Interests; Correction
SUMMARY: This document contains a
correction to final regulations (TD
9448), that were published in the
Federal Register on Thursday, May 7,
2009 (74 FR 21438). This regulation
relates to the use of actuarial tables in
valuing annuities, interests for life or
terms of years, and remainder or
reversionary interests.
DATES: This correction is effective on
June 8, 2009 and is applicable beginning
May 1, 2009.
FOR FURTHER INFORMATION CONTACT:
Mayer R. Samuels, (202) 622–3090 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
Accordingly, 26 CFR part 1 is
corrected by making the following
correcting amendment:
As published, TD 9448 contains errors
that may prove to be misleading and is
in need of clarification.
List of Subjects
PART 1—INCOME TAXES
26 CFR Part 1
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
■
26 CFR Part 1
[TD 9449]
Authority: 26 U.S.C. 7805 * * *
RIN 1545–BH84
§ 1.163–11T
Allocation and Reporting of Mortgage
Insurance Premiums; Correction
Internal Revenue Service,
Treasury.
ACTION: Correcting amendment.
AGENCY:
cprice-sewell on PRODPC61 with RULES
RIN 1545–BH96; RIN 1545–BI56
Need for Correction
■
Internal Revenue Service
This document contains a
correction to temporary regulations (TD
9449) that were published in the
Federal Register on Thursday, May 7,
2009 (74 FR 21256) that explain how to
allocate prepaid qualified mortgage
insurance premiums to determine the
amount of the prepaid premium that is
Jkt 217001
[TD 9448]
Correction of Publication
DEPARTMENT OF THE TREASURY
14:52 Jun 05, 2009
26 CFR Parts 1 and 20
Income taxes, Reporting and
recordkeeping requirements.
BILLING CODE 4910–13–P
VerDate Nov<24>2008
Internal Revenue Service
The final regulation (TD 9448) that is
the subject of this correction is under
sections 170 and 2032 of the Internal
Revenue Code.
List of Subjects in 26 CFR Part 1
Issued in Fort Worth, Texas, on May 14,
2009.
Anthony D. Roetzel,
Manager, Operations Support Group, ATO
Central Service Center.
[FR Doc. E9–13185 Filed 6–5–09; 8:45 am]
SUMMARY:
27079
[Amended]
Par. 2. Section 1.163–11T, paragraph
(e) is amended by removing the
language in the first sentence ‘‘expires
on May 7, 2012.’’ and adding in its place
‘‘expires on May 4, 2012.’’
■
Diane O. Williams,
Federal Register Liaison, Publications and
Regulations Branch, Legal Processing
Division, Associate Chief Counsel (Procedure
and Administration).
[FR Doc. E9–13234 Filed 6–5–09; 8:45 am]
BILLING CODE 4830–01–P
PO 00000
Frm 00009
Fmt 4700
Sfmt 4700
Income taxes, Reporting and
recordkeeping requirements.
26 CFR Part 20
Estate taxes, Reporting and
recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR parts 1 and 20 is
corrected by making the following
correcting amendments:
■
PART 1—INCOME TAXES
■ Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. For each section listed in the
table below, remove the language in the
■
E:\FR\FM\08JNR1.SGM
08JNR1
27080
Federal Register / Vol. 74, No. 108 / Monday, June 8, 2009 / Rules and Regulations
‘‘Remove’’ column and add in its place
the language in the ‘‘Add’’ column as set
forth below:
Section
Remove
§ 1.170A–12(e)(2) following the formula .................................................
Table 90CM in § 20.2031–7 ..........
PART 20—ESTATE TAX; ESTATES OF
DECEDENTS DYING AFTER AUGUST
16, 1954
Par. 3. The authority citation for part
20 continues to read in part as follows:
■
Authority: 26 U.S.C. 7805 * * *
■ Par. 4. Section 20.2032–1 is amended
by revising paragraph (f)(1) to read as
follows:
§ 20.2032–1
Alternate valuation.
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(f) * * *
(1) [Reserved]. Further guidance, see
§ 20.2032–1T(f)(1).
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Treena V. Garrett,
Federal Register Liaison, Publications and
Regulations Branch, Legal Processing
Division, Associate Chief Counsel (Procedure
and Administration).
[FR Doc. E9–13241 Filed 6–5–09; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1, 20 and 25
[TD 9448]
RIN 1545–BH96; RIN 1545–BI56
Use of Actuarial Tables in Valuing
Annuities, Interests for Life or Terms
of Years, and Remainder or
Reversionary Interests; Correction
cprice-sewell on PRODPC61 with RULES
AGENCY: Internal Revenue Service (IRS),
Treasury.
ACTION: Correction to final and
temporary regulations.
SUMMARY: This document contains a
correction to final and temporary
regulations (TD 9448, that were
published in the Federal Register on
Thursday, May 7, 2009 (74 FR 21438).
This regulation relates to the use of
actuarial tables in valuing annuities,
interests for life or terms of years, and
remainder or reversionary interests.
DATES: This correction is effective on
June 8, 2009 and is applicable beginning
May 1, 2009.
FOR FURTHER INFORMATION CONTACT:
Mayer R. Samuels, (202) 622–3090 (not
a toll-free number).
VerDate Nov<24>2008
14:52 Jun 05, 2009
Jkt 217001
SUPPLEMENTARY INFORMATION:
Background
The final and temporary regulations
(TD 9448) that are the subject of this
correction is under section 2031of the
Internal Revenue Code.
Need for Correction
As published, TD 9448 contains errors
that may prove to be misleading and is
in need of clarification.
Correction of Publication
Accordingly, the publication of the
final and temporary regulations (TD
9448), that were the subject of FR Doc.
E9–10111, is corrected as follows:
1. On page 21439, in the preamble
under the paragraph heading
‘‘Background’’, in the table ‘‘CROSS
REFERENCE TO REGULATION
SECTIONS’’, the fourth column under
section 2031, the third line, the
language ‘‘Table S (5/1/99–05/01/99)
and Life’’ is corrected to read ‘‘Table S
(5/1/99–04/30/09) and Life’’.
2. On page 21439, in the preamble
under the paragraph heading,
‘‘Transitional Rules’’, in the first
column, nine lines from the bottom, the
language, ‘‘on or after May 7, 2009, and
before July’’ is corrected to read ‘‘on or
after May 1, 2009, and before July’’.
Treena V. Garrett,
Federal Register Liaison, Publications and
Regulations Branch, Legal Processing
Division, Associate Chief Counsel, Procedure
and Administration.
[FR Doc. E9–13242 Filed 6–5–09; 8:45 am]
BILLING CODE 4830–01–P
PENSION BENEFIT GUARANTY
CORPORATION
29 CFR Parts 4001, 4901, and 4902
Disclosure and Amendment of
Records Pertaining to Individuals
Under the Privacy Act
AGENCY: Pension Benefit Guaranty
Corporation.
ACTION: Final rule.
SUMMARY: Pension Benefit Guaranty
Corporation (PBGC) is amending its
Privacy Act regulations to exempt
certain records that are maintained in a
system of records entitled ‘‘PBGC–17,
PO 00000
Frm 00010
Fmt 4700
Sfmt 4700
Add
Table 2000CM in § 20.2031–7T.
Office of Inspector General Investigative
File System—PBGC’’ from the access,
contest, and certain other provisions of
the Privacy Act. The amendment
protects the information gathered to
carry out the Office of Inspector
General’s law enforcement mission to
investigate criminal, civil, and
administrative matters.
DATES: Effective July 8, 2009.
FOR FURTHER INFORMATION CONTACT:
Margaret E. Drake, Attorney, Office of
the General Counsel, Pension Benefit
Guaranty Corporation, 1200 K Street,
NW., Washington, DC 20005–4026; 202–
326–4400 (extension 3228); or James
Bloch, Program Analyst, Legislative &
Regulatory Department; 202–326–4223
(extension 3530). (TTY/TDD users may
call the Federal relay service toll-free at
1–800–877–8339 and ask to be
connected to 202–326–4400 (extension
3228) or 202–326–4223 (extension
3530).)
SUPPLEMENTARY INFORMATION: PBGC’s
Office of Inspector General (OIG)
conducts criminal, civil and
administrative investigations and
compiles and maintains case files
containing identifying information
about potential subjects and sources. On
March 30, 2009 (74 FR 14167), PBGC
proposed a new system of records
subject to the Privacy Act of 1974, 5
U.S.C. 552a (‘‘Privacy Act’’), entitled
‘‘PBGC–17, Office of Inspector General
Investigative File System—PBGC.’’
PBGC received no comments on the new
proposed system of records and the
system became effective May 14, 2009.
The system of records covers only the
files of investigation that identify by
name, or other personal identifier,
individuals who are subjects or sources
of information. The system of records is
necessary to the investigative functions
performed by the OIG under the
authority of the Inspector General Act of
1978, as amended, 5 U.S.C. App. 3. The
files may contain information about
criminal, civil or administrative
wrongdoing, or about fraud, waste or
mismanagement, or other violations of
law or regulation. This information
could be the basis for referrals to
appropriate prosecutorial authorities for
consideration of criminal or civil
prosecution or to PBGC management for
administrative corrective action. The
collection and maintenance of these
E:\FR\FM\08JNR1.SGM
08JNR1
]]>Agencies
[Federal Register Volume 74, Number 108 (Monday, June 8, 2009)]
[Rules and Regulations]
[Pages 27079-27080]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-13241]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Parts 1 and 20
[TD 9448]
RIN 1545-BH96; RIN 1545-BI56
Use of Actuarial Tables in Valuing Annuities, Interests for Life
or Terms of Years, and Remainder or Reversionary Interests; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
-----------------------------------------------------------------------
SUMMARY: This document contains a correction to final regulations (TD
9448), that were published in the Federal Register on Thursday, May 7,
2009 (74 FR 21438). This regulation relates to the use of actuarial
tables in valuing annuities, interests for life or terms of years, and
remainder or reversionary interests.
DATES: This correction is effective on June 8, 2009 and is applicable
beginning May 1, 2009.
FOR FURTHER INFORMATION CONTACT: Mayer R. Samuels, (202) 622-3090 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulation (TD 9448) that is the subject of this
correction is under sections 170 and 2032 of the Internal Revenue Code.
Need for Correction
As published, TD 9448 contains errors that may prove to be
misleading and is in need of clarification.
List of Subjects
26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
26 CFR Part 20
Estate taxes, Reporting and recordkeeping requirements.
Correction of Publication
0
Accordingly, 26 CFR parts 1 and 20 is corrected by making the following
correcting amendments:
PART 1--INCOME TAXES
0
Paragraph 1. The authority citation for part 1 continues to read in
part as follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 2. For each section listed in the table below, remove the language
in the
[[Page 27080]]
``Remove'' column and add in its place the language in the ``Add''
column as set forth below:
------------------------------------------------------------------------
Section Remove Add
------------------------------------------------------------------------
Sec. 1.170A-12(e)(2) following Table 90CM in Sec. Table 2000CM in
the formula. 20.2031-7. Sec. 20.2031-
7T.
------------------------------------------------------------------------
PART 20--ESTATE TAX; ESTATES OF DECEDENTS DYING AFTER AUGUST 16,
1954
0
Par. 3. The authority citation for part 20 continues to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *
0
Par. 4. Section 20.2032-1 is amended by revising paragraph (f)(1) to
read as follows:
Sec. 20.2032-1 Alternate valuation.
* * * * *
(f) * * *
(1) [Reserved]. Further guidance, see Sec. 20.2032-1T(f)(1).
* * * * *
Treena V. Garrett,
Federal Register Liaison, Publications and Regulations Branch, Legal
Processing Division, Associate Chief Counsel (Procedure and
Administration).
[FR Doc. E9-13241 Filed 6-5-09; 8:45 am]
BILLING CODE 4830-01-P
