Hybrid Retirement Plans, 4244 [C1-2010-25941]
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Federal Register / Vol. 76, No. 16 / Tuesday, January 25, 2011 / Rules and Regulations
Section 230.193 is also issued under sec.
943, Pub. L. 111–203, 124 Stat. 1376.
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4. Add § 230.193 to read as follows:
Tuesday, October 19, 2010, make the
following correction:
§ 1.411(a)(13)–1
§ 230.193 Review of underlying assets in
asset-backed securities transactions.
An issuer of an ‘‘asset-backed
security,’’ as that term is defined in
Section 3(a)(77) of the Securities
Exchange Act of 1934 (15 U.S.C.
78c(a)(77)), offering and selling such a
security pursuant to a registration
statement shall perform a review of the
pool assets underlying the asset-backed
security. At a minimum, such review
must be designed and effected to
provide reasonable assurance that the
disclosure regarding the pool assets in
the form of prospectus filed pursuant to
§ 230.424 of this chapter is accurate in
all material respects. The issuer may
conduct the review or an issuer may
employ a third party engaged for
purposes of performing the review. If
the findings and conclusions of the
review are attributed to the third party,
the third party must be named in the
registration statement and consent to
being named as an expert in accordance
with § 230.436 of this chapter.
Instruction to § 230.193: An issuer of
an ‘‘asset-backed security’’ may rely on
one or more third parties to fulfill its
obligation to perform a review under
this section, provided that the reviews
performed by the third parties and the
issuer, in the aggregate, comply with the
minimum standard in this section. The
issuer must comply with the
requirements of this section for each
third party engaged by the issuer to
perform the review for purposes of this
section. An issuer may not rely on a
review performed by an unaffiliated
originator for purposes of performing
the review required under this section.
Dated: January 20, 2011.
By the Commission.
Elizabeth M. Murphy,
Secretary.
[FR Doc. 2011–1503 Filed 1–24–11; 8:45 am]
BILLING CODE 8011–01–P
[Corrected]
On page 64137, in § 1.411(a)(13)–1,in
the first column, in paragraph
(e)(1)(iii)(E), in the fourth and fifth lines,
‘‘section 411(a)(13)(B) but would
otherwise apply’’ should read ‘‘section
411(a)(13)(B) would otherwise apply’’.
[FR Doc. C1–2010–25941 Filed 1–24–11; 8:45 am]
BILLING CODE 1505–01–D
26 CFR Part 1
[TD 9391]
RIN 1545–BF85
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendment.
AGENCY:
This document contains a
correction to final regulations (TD 9391)
that were published in the Federal
Register on Wednesday, April 9, 2008
(73 FR 19350) providing rules under
section 937(b) of the Internal Revenue
Code for determining whether income is
derived from sources within a U.S.
possession or territory specified in
section 937(a)(1) (generally referred to
in this preamble as a ‘‘territory’’) and
whether income is effectively connected
with the conduct of a trade or business
within a territory as well as providing
guidance under section 932 and other
provisions related to the territories.
DATES: This correction is effective on
January 25, 2011, and is applicable on
April 9, 2008.
FOR FURTHER INFORMATION CONTACT: J.
David Varley, (202) 435–5262 (not a tollfree number).
SUPPLEMENTARY INFORMATION:
SUMMARY:
As published, final regulations (TD
9391) contain an error that may prove to
be misleading and is in need of
clarification.
srobinson on DSKHWCL6B1PROD with RULES
Jkt 223001
PO 00000
Frm 00044
Authority: 26 U.S.C. 7805 * * *
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(e) * * * (1) U.S. returns. Except as
otherwise provided for returns filed
under paragraph (c)(2)(ii) of this section,
a return required under the rules of
paragraphs (b) and (c) of this section to
be filed with the United States must be
filed as directed in the applicable forms
and instructions.
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LaNita Van Dyke,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel, Procedure and Administration.
[FR Doc. 2011–1408 Filed 1–24–11; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE INTERIOR
Bureau of Ocean Energy Management
30 CFR Part 285
[Docket ID: BOEM–2010–0045]
RIN 1010–AD71
Regulation and Enforcement;
Renewable Energy Alternate Uses of
Existing Facilities on the Outer
Continental Shelf—Acquire a Lease
Noncompetitively
Bureau of Ocean Energy
Management, Regulation and
Enforcement (BOEMRE), Interior.
ACTION: Withdrawal of direct final rule.
AGENCY:
Correction
In rule document 2010–25941
beginning on page 64123 in the issue of
16:23 Jan 24, 2011
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
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Source Rules Involving U.S.
Possessions and Other Conforming
Changes; Correction
Need for Correction
VerDate Mar<15>2010
PART 1—INCOME TAXES
§ 1.932–1 Coordination of United States
and Virgin Islands income taxes.
Hybrid Retirement Plans
[TD 9505]
Accordingly, 26 CFR part 1 is
corrected by making the following
correcting amendment:
Par. 2. Section 1.932–1 is amended by
revising paragraph (e)(1) to read as
follows:
Internal Revenue Service
RIN 1545–BG36
26 CFR Part 1
Correction of Publication
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The final regulations and removal of
temporary regulations that are the
subjects of this document are under
sections 1, 170A, 861, 871, 876, 881,
884, 901, 931, 932, 933, 934, 935, 937,
957, 1402, 6012, 6038, and 6046 of the
Internal Revenue Code.
Internal Revenue Service
Income taxes, Reporting and
recordkeeping requirements.
DEPARTMENT OF THE TREASURY
Background
DEPARTMENT OF THE TREASURY
List of Subjects in 26 CFR Part 1
Fmt 4700
Sfmt 4700
BOEMRE is withdrawing the
direct final rule to amend BOEMRE’s
renewable energy regulatory provisions
that pertain to noncompetitive
acquisition of leases, published on
November 26, 2010 (75 FR 72679),
under Docket ID: BOEM–2010–0045. In
the direct final rule, BOEMRE stated
that if it received significant adverse
SUMMARY:
E:\FR\FM\25JAR1.SGM
25JAR1
]]>Agencies
[Federal Register Volume 76, Number 16 (Tuesday, January 25, 2011)]
[Rules and Regulations]
[Page 4244]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: C1-2010-25941]
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DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9505]
RIN 1545-BG36
Hybrid Retirement Plans
Correction
In rule document 2010-25941 beginning on page 64123 in the issue of
Tuesday, October 19, 2010, make the following correction:
Sec. 1.411(a)(13)-1 [Corrected]
On page 64137, in Sec. 1.411(a)(13)-1,in the first column, in
paragraph (e)(1)(iii)(E), in the fourth and fifth lines, ``section
411(a)(13)(B) but would otherwise apply'' should read ``section
411(a)(13)(B) would otherwise apply''.
[FR Doc. C1-2010-25941 Filed 1-24-11; 8:45 am]
BILLING CODE 1505-01-D
