Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual; Correction, 68149 [E9-30535]

Download as PDF Federal Register / Vol. 74, No. 245 / Wednesday, December 23, 2009 / Rules and Regulations cprice-sewell on DSKHWCL6B1PROD with RULES Rulemaking Requirements 1. This final rule has been determined to be not significant for purposes of Executive Order 12866. 2. Notwithstanding any other provision of law, no person is required to respond to, nor shall any person be subject to a penalty for failure to comply with, a collection of information, subject to the requirements of the Paperwork Reduction Act of 1995 (PRA), 44 U.S.C. 3501 et seq., unless that collection of information displays a currently valid OMB Control Number. This regulation involves information collections previously approved by the OMB under control number 0694–0088, ‘‘MultiPurpose Application’’, which carries a burden hour estimate of 58 minutes to prepare and submit form BIS–748, and which involves requirements in connection with Authorization Validated End-User. This rule is expected to result in an increase in license applications submitted to BIS. Total burden hours associated with the PRA and OMB control number 0694– 0088 are not expected to increase significantly as a result of this rule. 3. This rule does not contain policies with Federalism implications as that term is defined under Executive Order 13132. 4. The provisions of the Administrative Procedure Act requiring notice of proposed rulemaking, the opportunity for public participation, and a delay in effective date, are inapplicable to this rule because this regulation involves a military and foreign affairs function of the United States (5 U.S.C. 553(a)(1)). Further, no other law requires that a notice of proposed rulemaking and an opportunity for public comment be given for this final rule. Because a notice of proposed rulemaking and an opportunity for public comment are not required to be given for this rule under the Administrative Procedure Act or by any other law, the analytical requirements of the Regulatory Flexibility Act, 5 U.S.C. 601 et seq., are not applicable. Therefore, this regulation is issued in final form. Although there is no formal comment period, public comments on this regulation are welcome on a continuing basis. Comments may be submitted to Sheila Quarterman, Regulatory Policy Division, Bureau of Industry and Security, Department of Commerce, 14th St. & Pennsylvania Avenue, NW., Room 2705, Washington, DC 20230. VerDate Nov<24>2008 19:23 Dec 22, 2009 Jkt 220001 List of Subjects in 15 CFR Part 748 Administrative practice and procedure, Exports, Reporting and recordkeeping requirements. ■ Accordingly, part 748 of the Export Administration Regulations (15 CFR parts 730–774) is amended as follows: PART 748—[AMENDED] 1. The authority citation for 15 CFR part 748 continues to read as follows: ■ Authority: 50 U.S.C. app. 2401 et seq.; 50 U.S.C. 1701 et seq.; E.O. 13026, 61 FR 58767, 3 CFR, 1996 Comp., p. 228; E.O. 13222, 66 FR 44025, 3 CFR, 2001 Comp., p. 783; Notice of August 13, 2009, 74 FR 41325 (August 14, 2009). Supplement No. 7 to Part 748 [Amended] 2. Supplement No. 7 to part 748 (Authorization Validated End-User (VEU): List of Validated End-Users, Respective Eligible Items and Eligible Destinations) is amended by: ■ a. Removing the entry for Aviza Technology China from the ‘‘Validated End-User,’’ ‘‘Eligible Items (By ECCN),’’ and ‘‘Eligible Destination’’ columns; and ■ b. Removing the entry for GE Fanuc Systems PVT Ltd. from the ‘‘Eligible Items (by ECCN)’’ and ‘‘Eligible Destination’’ columns associated with the VEU GE India. ■ Dated: December 18, 2009. Matthew S. Borman, Deputy Assistant Secretary for Export Administration. [FR Doc. E9–30487 Filed 12–22–09; 8:45 am] BILLING CODE 3150–33–P DEPARTMENT OF THE TREASURY 68149 reduce benefits accrued before the plan amendment’s applicable amendment date. DATES: This correction is effective on December 23, 2009, and is applicable on November 24, 2009. FOR FURTHER INFORMATION CONTACT: Pamela R. Kinard, (202) 622–6060 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The final regulations (TD 9472) that are the subject of this document are under sections411(d)(6) and 4980F of the Internal Revenue Code. Need for Correction As published, the final regulations (TD 9472) contain an error that may prove to be misleading and is in need of clarification. Correction of Publication Accordingly, the publication of the final regulations (TD 9472), which were the subject of FR Doc. E9–28078, is corrected as follows: On page 61275, column 3, in the preamble, under the paragraph heading ‘‘Effective/Applicability Dates’’, lines 4 and 5 from the bottom of first paragraph of the column, the language ‘‘(available on the IRS Web site at http:// www.irs.gov/pub/irs-drop/a-09– 82.pdf),’’ is removed and replaced with the language ‘‘(2009–48 IRB 720) See § 601.601(d)(2)(ii)(b),’’ in its place. LaNita Van Dyke, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. E9–30535 Filed 12–22–09; 8:45 am] BILLING CODE 4830–01–P Internal Revenue Service DEPARTMENT OF THE TREASURY 26 CFR Parts 1 and 54 [TD 9472] Fiscal Service RIN 1545–BG48 31 CFR Part 285 Notice Requirements for Certain Pension Plan Amendments Significantly Reducing the Rate of Future Benefit Accrual; Correction RIN 1510–AB19 AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to final regulations. SUMMARY: This document contains a correction to final regulations (TD 9472) that were published in the Federal Register on Tuesday, November 24, 2009 (74 FR 61270) providing guidance relating to the application of the section 204(h) notice requirements to a pension plan amendment that is permitted to PO 00000 Frm 00019 Fmt 4700 Sfmt 4700 Debt Collection Authorities Under the Debt Collection Improvement Act of 1996 AGENCY: Financial Management Service, Fiscal Service, Treasury. ACTION: Final rule. SUMMARY: This final rule adopts the interim rule, published in the Federal Register on June 11, 2009, concerning the time limitation on the collection of nontax debts by centralized offset. DATES: This rule is effective December 23, 2009. E:\FR\FM\23DER1.SGM 23DER1

Agencies

[Federal Register Volume 74, Number 245 (Wednesday, December 23, 2009)]
[Rules and Regulations]
[Page 68149]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: E9-30535]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 54

[TD 9472]
RIN 1545-BG48


Notice Requirements for Certain Pension Plan Amendments 
Significantly Reducing the Rate of Future Benefit Accrual; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains a correction to final regulations (TD 
9472) that were published in the Federal Register on Tuesday, November 
24, 2009 (74 FR 61270) providing guidance relating to the application 
of the section 204(h) notice requirements to a pension plan amendment 
that is permitted to reduce benefits accrued before the plan 
amendment's applicable amendment date.

DATES: This correction is effective on December 23, 2009, and is 
applicable on November 24, 2009.

FOR FURTHER INFORMATION CONTACT: Pamela R. Kinard, (202) 622-6060 (not 
a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9472) that are the subject of this 
document are under sections411(d)(6) and 4980F of the Internal Revenue 
Code.

Need for Correction

    As published, the final regulations (TD 9472) contain an error that 
may prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations (TD 9472), 
which were the subject of FR Doc. E9-28078, is corrected as follows:
    On page 61275, column 3, in the preamble, under the paragraph 
heading ``Effective/Applicability Dates'', lines 4 and 5 from the 
bottom of first paragraph of the column, the language ``(available on 
the IRS Web site at http://www.irs.gov/pub/irs-drop/a-09-82.pdf),'' is 
removed and replaced with the language ``(2009-48 IRB 720) See Sec.  
601.601(d)(2)(ii)(b),'' in its place.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E9-30535 Filed 12-22-09; 8:45 am]
BILLING CODE 4830-01-P