Employer Comparable Contributions to Health Savings Accounts Under Section 4980G, and Requirement of Return for Filing of the Excise Tax Under Section 4980B, 4980D, 4980E or 4980G; Correction, 51237 [E9-24004]

Download as PDF Federal Register / Vol. 74, No. 192 / Tuesday, October 6, 2009 / Rules and Regulations List of Subjects in 22 CFR Part 41 DEPARTMENT OF THE TREASURY Aliens, Foreign officials, Immigration, Nonimmigrants, Passports and Visas. Internal Revenue Service For the reasons stated in the preamble, the Department of State amends 22 CFR Part 41 as follows: 26 CFR Part 54 PART 41—[AMENDED] Employer Comparable Contributions to Health Savings Accounts Under Section 4980G, and Requirement of Return for Filing of the Excise Tax Under Section 4980B, 4980D, 4980E or 4980G; Correction ■ 1. The authority citation for part 41 continues to read as follows: ■ Authority: 8 U.S.C. 1104; Public Law 105– 277, 112 Stat. 2681–795 through 2681–801; 8 U.S.C.1185 note (section 7209 of Pub. L. 108– 458, as amended by section 546 of Pub. L. 109–295). ■ 2. Revise § 41.58 to read as follows: CPrice-Sewell on DSKGBLS3C1PROD with RULES § 41.58 (a) Requirements for ‘‘R’’ classification. An alien shall be classifiable under the provisions of INA 101(a)(15)(R) if: (1) The consular officer is satisfied that the alien qualifies under the provisions of that section; and (2) With respect to the principal alien, the consular officer has received official evidence of the approval by USCIS of a petition to accord such classification or the extension by USCIS of the period of authorized stay in such classification; or (3) The alien is the spouse or child of an alien so classified and is accompanying or following to join the principal alien. (b) Petition approval. The approval of a petition by USCIS does not establish that the alien is eligible to receive a nonimmigrant visa. (c) Validity of visa. The period of validity of a visa issued on the basis of paragraph (a) to this section must not precede or exceed the period indicated in the petition, notification, or confirmation required in paragraph (a)(2) of this section. (d) Aliens not entitled to classification under INA 101(a)(15)(R). The consular officer must suspend action on the alien’s application and submit a report to the approving USCIS office if the consular officer knows or has reason to believe that an alien applying for a visa under INA 101(a)(15)(R) is not entitled to the classification as approved. Dated: September 24, 2009. Janice L. Jacobs, Assistant Secretary for Consular Affairs, Department of State. [FR Doc. E9–24089 Filed 10–5–09; 8:45 am] VerDate Nov<24>2008 13:16 Oct 05, 2009 Jkt 220001 RIN 1545–BG71 Internal Revenue Service (IRS), Treasury. ACTION: Correction to final regulations. AGENCY: This document contains corrections to final regulations that were published in the Federal Register on Tuesday, September 8, 2009, providing guidance on employer comparable contributions to Health Savings Accounts under the Internal Revenue Code (Code) as amended by the Tax Relief and Health Care Act of 2006. The final regulations also provide guidance relating to the manner and method of reporting and paying excise tax. FOR FURTHER INFORMATION CONTACT: Mireille Khoury, (202) 622–6080 (not a toll free number). SUPPLEMENTARY INFORMATION: SUMMARY: Aliens in religious occupations. BILLING CODE 4710–06–P [TD 9457] Background The final regulations (TD 9457) that are the subject of these corrections are under section 4980 of the Internal Revenue Code. This document contains corrections to final regulations (TD 9457) that were published in the Federal Register on Tuesday, September 8, 2009 (74 FR 45994) providing guidance on employer comparable contributions to Health Savings Accounts under section 4980G of the Internal Revenue Code (Code) as amended by sections 302, 305, and 306 of the Tax Relief and Health Care Act of 2006. The final regulations also provide guidance relating to the manner and method of reporting and paying excise tax under sections 4980B, 4980D, 4980E and 4980G of the Code. Need for Correction As published, the final regulations (TD 9457) contain errors that may prove to be misleading and are in need of clarification. Correction of Publication Accordingly, the final regulations (TD 9457), that are the subject of FR Doc. E9–21225, are corrected as follows: On page 46000, column 3, in the signature block, line 6, the language PO 00000 Frm 00009 Fmt 4700 Sfmt 4700 51237 ‘‘Assistant Secretary of the Treasury (Tax’’ is corrected to read ‘‘Acting Assistant Secretary of the Treasury (Tax’’. LaNita VanDyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, Procedure and Administration. [FR Doc. E9–24004 Filed 10–5–09; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE INTERIOR National Park Service 36 CFR Part 7 RIN 1024–AD79 Special Regulations; Areas of the National Park System National Park Service. Interim rule with request for comments. AGENCY: ACTION: SUMMARY: The National Park Service (NPS) is closing the historic residence of President of the United States Truman at the Harry S Truman National Historic Site to all public use through May 30, 2010. This action is necessary because the house is undergoing major repairs and restoration. All furniture and artifacts that are key to interpretive tours for the public will be removed for the project to protect them. The restoration and repair activities will also create conditions that are a hazard to the public health and safety. Closure of the home will allow completion of a process that will restore to original appearance and protect and conserve the historic home of President Truman and its contents. DATES: Effective Date: October 6, 2009. Comment Date: November 5, 2009. ADDRESSES: You may submit comments, identified by the number 1024–AD79, by any of the following methods: —Federal rulemaking portal: https:// www.regulations.gov. Follow the instructions for submitting comments. —Mail: National Park Service, Larry Villalva, Superintendent, Harry S Truman National Historic Site, 223 North Main Street, Independence, MO 64050. Instructions: All submissions received must include the agency name and docket number or Regulatory Information Number (RIN) for this rulemaking. All comments received will be posted without change to https:// www.regulations.gov, including any personal information provided. FOR FURTHER INFORMATION CONTACT: Superintendent Larry Villalva, at Harry E:\FR\FM\06OCR1.SGM 06OCR1

Agencies

[Federal Register Volume 74, Number 192 (Tuesday, October 6, 2009)]
[Rules and Regulations]
[Page 51237]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-24004]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 54

[TD 9457]
RIN 1545-BG71


Employer Comparable Contributions to Health Savings Accounts 
Under Section 4980G, and Requirement of Return for Filing of the Excise 
Tax Under Section 4980B, 4980D, 4980E or 4980G; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains corrections to final regulations that 
were published in the Federal Register on Tuesday, September 8, 2009, 
providing guidance on employer comparable contributions to Health 
Savings Accounts under the Internal Revenue Code (Code) as amended by 
the Tax Relief and Health Care Act of 2006. The final regulations also 
provide guidance relating to the manner and method of reporting and 
paying excise tax.

FOR FURTHER INFORMATION CONTACT: Mireille Khoury, (202) 622-6080 (not a 
toll free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9457) that are the subject of these 
corrections are under section 4980 of the Internal Revenue Code. This 
document contains corrections to final regulations (TD 9457) that were 
published in the Federal Register on Tuesday, September 8, 2009 (74 FR 
45994) providing guidance on employer comparable contributions to 
Health Savings Accounts under section 4980G of the Internal Revenue 
Code (Code) as amended by sections 302, 305, and 306 of the Tax Relief 
and Health Care Act of 2006. The final regulations also provide 
guidance relating to the manner and method of reporting and paying 
excise tax under sections 4980B, 4980D, 4980E and 4980G of the Code.

Need for Correction

    As published, the final regulations (TD 9457) contain errors that 
may prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the final regulations (TD 9457), that are the subject 
of FR Doc. E9-21225, are corrected as follows:
    On page 46000, column 3, in the signature block, line 6, the 
language ``Assistant Secretary of the Treasury (Tax'' is corrected to 
read ``Acting Assistant Secretary of the Treasury (Tax''.

LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, Procedure and Administration.
[FR Doc. E9-24004 Filed 10-5-09; 8:45 am]
BILLING CODE 4830-01-P

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