Requirements for Group Health Plans and Health Insurance Issuers Relating to Internal Claims and Appeals and External Review Processes Under the Patient Protection and Affordable Care Act, 37037-37039 [2011-15891]
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Federal Register / Vol. 76, No. 122 / Friday, June 24, 2011 / Proposed Rules
jlentini on DSK4TPTVN1PROD with PROPOSALS
period to any individual employee; and,
under the terms of the option or right,
the amount of compensation the
employee could receive is based solely
on an increase in the value of the stock
after the date of the grant or award.
Conversely, if the amount of
compensation the employee will receive
under the grant or award is not based
solely on an increase in the value of the
stock after the date of grant or award (for
example, in the case of restricted stock,
or an option that is granted with an
exercise price that is less than the fair
market value of the stock as of the date
of grant), none of the compensation
attributable to the grant or award is
qualified performance-based
compensation because it does not satisfy
the requirement of this paragraph
(e)(2)(vi)(A). Whether a stock option
grant is based solely on an increase in
the value of the stock after the date of
grant is determined without regard to
any dividend equivalent that may be
payable, provided that payment of the
dividend equivalent is not made
contingent on the exercise of the option.
The rule that the compensation
attributable to a stock option or stock
appreciation right must be based solely
on an increase in the value of the stock
after the date of grant or award does not
apply if the grant or award is made on
account of, or if the vesting or
exercisability of the grant or award is
contingent on, the attainment of a
performance goal that satisfies the
requirements of this paragraph (e)(2).
*
*
*
*
*
(vii) * * *
Example 9. Corporation V establishes a
stock option plan for salaried employees. The
terms of the stock option plan specify that no
individual salaried employee shall receive
options for more than 100,000 shares over
any 3-year period. The compensation
committee grants options for 50,000 shares to
each of several salaried employees. The
exercise price of each option is equal to or
greater than the fair market value at the time
of each grant. Compensation attributable to
the exercise of the options satisfies the
requirements of this paragraph (e)(2). If,
however, the terms of the options provide
that the exercise price is less than fair market
value at the date of grant, no compensation
attributable to the exercise of those options
satisfies the requirements of this paragraph
(e)(2) unless issuance or exercise of the
options was contingent upon the attainment
of a preestablished performance goal that
satisfies this paragraph (e)(2). If, however, the
terms of the plan also provide that
Corporation V could grant options to
purchase no more than 900,000 shares over
any 3-year period, but did not provide a
limitation on the number of shares that any
individual employee could purchase, then no
compensation attributable to the exercise of
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those options satisfies the requirements of
paragraph (e)(2)(vi) of this section.
*
*
*
*
*
(4) * * *
(iv) Description of compensation.
Disclosure as to the compensation
payable under a performance goal must
be specific enough so that shareholders
can determine the maximum amount of
compensation that could be paid to any
individual employee during a specified
period. If the terms of the performance
goal do not provide for a maximum
dollar amount, the disclosure must
include the formula under which the
compensation would be calculated.
Thus, if compensation attributable to
the exercise of stock options is equal to
the difference in the exercise price and
the current value of the stock, then
disclosure of the maximum number of
shares for which grants may be made to
any individual employee during a
specified period and the exercise price
of those options (for example, fair
market value on date of grant) would
satisfy the requirements of this
paragraph (e)(4)(iv). In that case,
shareholders could calculate the
maximum amount of compensation that
would be attributable to the exercise of
options on the basis of their
assumptions as to the future stock price.
*
*
*
*
*
(f) * * *
(3) Stock-based compensation.
Paragraph (f)(1) of this section will
apply to any compensation received
pursuant to the exercise of a stock
option or stock appreciation right, or the
substantial vesting of restricted
property, granted under a plan or
agreement described in paragraph (f)(2)
of this section if the grant occurs on or
before the earliest of the event specified
in paragraph (f)(2) of this section. This
paragraph does not apply to any form of
stock-based compensation other than
the forms listed in the immediately
preceding sentence. Thus, for example,
compensation payable under a restricted
stock unit arrangement or a phantom
stock arrangement must be paid, rather
than merely granted, on or before the
occurrence of the earliest of the events
specified in paragraph (f)(2) of this
section in order for paragraph (f)(1) to
apply.
*
*
*
*
*
(j) * * *
(2) * * *
(vi) The clarifications to paragraphs
(e)(2)(vi)(A), (e)(2)(vii) Example 9, and
(e)(4)(iv) of this section apply on or after
June 24, 2011. The modification to
paragraph (f)(3) of this section applies
on or after the date of publication of the
Treasury decision adopting these rules
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37037
as final regulations in the Federal
Register.
Steven T. Miller,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2011–15653 Filed 6–23–11; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 54
[REG–125592–10]
RIN 1545–BJ62
Requirements for Group Health Plans
and Health Insurance Issuers Relating
to Internal Claims and Appeals and
External Review Processes Under the
Patient Protection and Affordable Care
Act
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice of proposed rulemaking
by cross-reference to temporary
regulations.
AGENCY:
Elsewhere in this issue of the
Federal Register, the IRS is issuing an
amendment to temporary regulations
published July 23, 2010 under the
provisions of the Patient Protection and
Affordable Care Act (the Affordable Care
Act) regarding internal claims and
appeals and external review processes.
The IRS is issuing the temporary
regulations at the same time that the
Employee Benefits Security
Administration of the U.S. Department
of Labor and the Center for Consumer
Information & Insurance Oversight of
the U.S. Department of Health and
Human Services are issuing a
substantially similar amendment to
interim final regulations published July
23, 2010 with respect to group health
plans and health insurance coverage
offered in connection with a group
health plan under the Employee
Retirement Income Security Act of 1974
and the Public Health Service Act. The
temporary regulations provide guidance
to employers, group health plans, and
health insurance issuers providing
group health insurance coverage. The
text of those temporary regulations also
serves as the text of these proposed
regulations.
SUMMARY:
Written or electronic comments
and requests for a public hearing must
be received by July 25, 2011.
ADDRESSES: Send submissions to:
CC:PA:LPD:PR (REG–125592–10), Room
5205, Internal Revenue Service, P.O.
DATES:
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37038
Federal Register / Vol. 76, No. 122 / Friday, June 24, 2011 / Proposed Rules
Box 7604, Ben Franklin Station,
Washington, DC 20044. Submissions
may be hand-delivered to:
CC:PA:LPD:PR (REG–125592–10),
Courier’s Desk, Internal Revenue
Service, 1111 Constitution Avenue,
NW., Washington, DC 20224.
Alternatively, taxpayers may submit
comments electronically via the Federal
eRulemaking Portal at https://
www.regulations.gov (IRS REG–125592–
10).
FOR FURTHER INFORMATION CONTACT:
Concerning the regulations, Karen Levin
at 202–622–6080; concerning
submissions of comments,
Oluwafunmilayo Taylor at 202–622–
7180 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background and Explanation of
Provisions
The temporary regulations published
elsewhere in this issue of the Federal
Register amend § 54.9815–2719T of the
Miscellaneous Excise Tax Regulations.
The proposed and temporary
regulations are being published as part
of a joint rulemaking with the
Department of Labor and the
Department of Health and Human
Services (the joint rulemaking). The text
of those temporary regulations also
serves as the text of these proposed
regulations. The preamble to the
temporary regulations explains the
temporary regulations and these
proposed regulations.
jlentini on DSK4TPTVN1PROD with PROPOSALS
Special Analyses
It has been determined that this notice
of proposed rulemaking is not a
significant regulatory action as defined
in Executive Order 12866. Therefore, a
regulatory assessment is not required. It
has also been determined that section
553(b) of the Administrative Procedure
Act (5 U.S.C. chapter 5) does not apply
to this proposed regulation. It is hereby
certified that the collections of
information contained in this notice of
proposed rulemaking will not have a
significant impact on a substantial
number of small entities. Accordingly, a
regulatory flexibility analysis under the
Regulatory Flexibility Act (5 U.S.C.
chapter 6) is not required. Section
54.9815–2719T of the temporary
regulations, as amended, requires both
group health insurance issuers and
group health plans to establish internal
claims and appeals and external review
processes for adverse benefit
determinations. Those processes require
the plan and issuer to disclose evidence
relied upon in making an adverse
benefit determination, to disclose any
new rationale for upholding an adverse
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benefit determination as part of an
internal appeal, to provide notice of an
adverse benefit determination and of a
final internal adverse benefit
determination, and to disclose the right
to an external review. Under the
temporary regulations, if a health
insurance issuer satisfies the obligations
to have effective internal claims and
appeals and external review processes
(including these information collection
requirements that are an inherent part of
those processes), those obligations are
satisfied not just for the issuer but also
for the group health plan. For group
health plans maintained by small
entities, it is anticipated that the health
insurance issuer will satisfy those
obligations to have effective internal
claims and appeals and external review
processes (including these information
collection requirements that are an
inherent part of those processes) for
both the plan and the issuer in almost
all cases. For this reason, these
information collection requirements
will not impose a significant impact on
a substantial number of small entities.
Pursuant to section 7805(f) of the
Internal Revenue Code, this regulation
has been submitted to the Chief Counsel
for Advocacy of the Small Business
Administration for comment on its
impact on small business.
Comments and Requests for a Public
Hearing
Before these proposed regulations are
adopted as final regulations,
consideration will be given to any
written comments (a signed original and
eight (8) copies) or electronic comments
that are submitted timely to the IRS.
Comments are specifically requested on
the clarity of the proposed regulations
and how they may be made easier to
understand. All comments will be
available for public inspection and
copying. A public hearing may be
scheduled if requested in writing by a
person that timely submits written
comments. If a public hearing is
scheduled, notice of the date, time, and
place for the hearing will be published
in the Federal Register.
Drafting Information
The principal author of these
proposed regulations is Karen Levin,
Office of the Division Counsel/Associate
Chief Counsel (Tax Exempt and
Government Entities), IRS. The
proposed regulations, as well as the
temporary regulations, have been
developed in coordination with
personnel from the U.S. Department of
Labor and the U.S. Department of
Health and Human Services.
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List of Subjects in 26 CFR Part 54
Excise taxes, Health care, Health
insurance, Pensions, Reporting and
recordkeeping requirements.
Proposed Amendments to the
Regulations
Accordingly, 26 CFR part 54 is
proposed to be amended as follows:
PART 54—PENSION EXCISE TAXES
Paragraph 1. The authority citation
for part 54 continues to read in part as
follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Proposed § 54.9815–2719 as
published on July 23, 2010, 75 FR
43330, is amended by:
1. Revising paragraphs (b)(2)(ii)(B),
(b)(2)(ii)(E)(1), (b)(2)(ii)(F), (c)(2)(xi),
(c)(3), (d)(1), (d)(2)(iv), and (e).
2. Redesignating (b)(2)(ii)(E)(2),
(b)(2)(ii)(E)(3), and (b)(2)(ii)(E)(4) as
(b)(2)(ii)(E)(3), (b)(2)(ii)(E)(4), and
(b)(2)(ii)(E)(5), respectively.
3. Adding new paragraph
(b)(2)(ii)(E)(2).
The revisions and addition read as
follows:
§ 54.9815–2719 Internal claims and
appeals and external review processes.
*
*
*
*
*
(b) * * *
(2) * * *
(ii) * * *
(B) [The text of proposed § 54.9815–
2719(b)(2)(ii)(B) is the same as the text
of § 54.9815–2719T(b)(2)(ii)(B)
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
(E) * * *
(1) [The text of proposed § 54.9815–
2719(b)(2)(ii)(E)(1) is the same as the
text of § 54.9815–2719T(b)(2)(ii)(E)(1)
published elsewhere in this issue of the
Federal Register].
(2) [The text of proposed § 54.9815–
2719(b)(2)(ii)(E)(2) is the same as the
text of § 54.9815–2719T(b)(2)(ii)(E)(2)
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
(F) [The text of proposed § 54.9815–
2719(b)(2)(ii)(F) is the same as the text
of § 54.9815–2719T(b)(2)(ii)(F)
published elsewhere in this issue of the
Federal Register].
*
*
*
*
*
(c) * * *
(2) * * *
(xi) [The text of proposed § 54.9815–
2719(c)(2)(xi) is the same as the text of
§ 54.9815–2719T(c)(2)(xi) published
elsewhere in this issue of the Federal
Register].
*
*
*
*
*
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Federal Register / Vol. 76, No. 122 / Friday, June 24, 2011 / Proposed Rules
(3) [The text of proposed § 54.9815–
2719(c)(3) is the same as the text of
§ 54.9815–2719T(c)(3) published
elsewhere in this issue of the Federal
Register].
(d) * * *
(1) [The text of proposed § 54.9815–
2719(d)(1) is the same as the text of
§ 54.9815–2719T(d)(1) published
elsewhere in this issue of the Federal
Register].
*
*
*
*
*
(2) * * *
(iv) [The text of proposed § 54.9815–
2719(d)(2)(iv) is the same as the text of
§ 54.9815–2719T(d)(2)(iv) published
elsewhere in this issue of the Federal
Register].
*
*
*
*
*
(e) [The text of proposed § 54.9815–
2719(e) is the same as the text of
§ 54.9815–2719T(e) published
elsewhere in this issue of the Federal
Register].
*
*
*
*
*
Steven T. Miller,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2011–15891 Filed 6–22–11; 4:15 pm]
BILLING CODE 4830–01–P
DEPARTMENT OF HOMELAND
SECURITY
2011–0268 using any one of the
following methods:
(1) Federal Rulemaking Portal:
https://www.regulations.gov.
(2) Fax: 202–493–2251.
(3) Mail: Docket Management Facility
(M–30), U.S. Department of
Transportation, West Building Ground
Floor, Room W12–140, 1200 New Jersey
Avenue, SE., Washington, DC, 20590–
0001.
(4) Hand delivery: Same as mail
address above, between 9 a.m. and
5 p.m., Monday through Friday, except
Federal holidays. The telephone number
is 202–366–9329.
To avoid duplication, please use only
one of these methods. See the ‘‘Public
Participation and Request for
Comments’’ portion of the
SUPPLEMENTARY INFORMATION section
below for instructions on submitting
comments.
If
you have questions on this proposed
rule, call or e-mail Mr. John W.
McDonald, Project Officer, First Coast
Guard District Bridge Program,
telephone (617) 223–8364, e-mail
john.w.mcdonald@uscg.mil. If you have
questions on viewing or submitting
material to the docket, call Renee V.
Wright, Program Manager, Docket
Operations, telephone 202–366–9826.
SUPPLEMENTARY INFORMATION:
FOR FURTHER INFORMATION CONTACT:
Coast Guard
Public Participation and Request for
Comments
33 CFR Part 117
We encourage you to participate in
this rulemaking by submitting
comments and related materials. All
comments received will be posted,
without change to https://
www.regulations.gov and will include
any personal information you have
provided.
[Docket No. USCG–2011–0268]
RIN 1625–AA09
Drawbridge Operation Regulation;
Passaic River, Harrison, NJ
Coast Guard, DHS.
Notice of proposed rulemaking.
AGENCY:
ACTION:
The Coast Guard proposes to
change the drawbridge operation
regulations that govern the operation of
the Amtrak’s Dock Bridge across the
Passaic River, mile 5.0, at Harrison, New
Jersey. The owner of the bridge has
requested relief from crewing the bridge
at all times because the bridge has
received few requests to open during
past years. It is expected that an
advance notice requirement for bridge
openings could provide relief to the
bridge owner while continuing to meet
the reasonable needs of navigation.
DATES: Comments and related material
must be received by the Coast Guard on
or before August 23, 2011.
ADDRESSES: You may submit comments
identified by docket number USCG–
jlentini on DSK4TPTVN1PROD with PROPOSALS
SUMMARY:
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Submitting comments
If you submit a comment, please
include the docket number for this
rulemaking (USCG–2011–0268),
indicate the specific section of this
document to which each comment
applies, and provide a reason for each
suggestion or recommendation. You
may submit your comments and
material online (https://
www.regulations.gov,) or by fax, mail or
hand delivery, but please use only one
of these means. If you submit a
comment online via https://
www.regulations.gov, it will be
considered received by the Coast Guard
when you successfully transmit the
comment. If you fax, hand delivery, or
mail your comment, it will be
considered as having been received by
the Coast Guard when it is received at
PO 00000
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37039
the Docket Management Facility. We
recommend that you include your name
and a mailing address, an e-mail
address, or a phone number in the body
of your document so that we can contact
you if we have questions regarding your
submission.
To submit your comment online, go to
https://www.regulations.gov, click on the
‘‘submit a comment’’ box, which will
then become highlighted in blue. In the
‘‘Document Type’’ drop down menu
select ‘‘Proposed Rules’’ and insert
‘‘USCG–2011–0268’’ in the ‘‘Keyword’’
box. Click ‘‘Search’’ then click on the
balloon shape in the ‘‘Actions’’ column.
If you submit your comments by mail or
hand delivery, submit them in an
unbound format, no larger than 8c by 11
inches, suitable for copying and
electronic filing. If you submit them by
mail and would like to know that they
reached the Facility, please enclose a
stamped, self-addressed postcard or
envelope. We will consider all
comments and material received during
the comment period and may change
the rule based on your comments.
Viewing comments and documents
To view comments, as well as
documents mentioned in this preamble
as being available in the docket, go to
https://www.regulations.gov, click on the
‘‘read comments’’ box, which will then
become highlighted in blue. In the
‘‘Keyword’’ box insert ‘‘USCG–2011–
0268’’ and click ‘‘Search.’’ Click the
‘‘Open Docket Folder’’ in the ‘‘Actions’’
column. You may also visit either the
Docket Management Facility in Room
W12–140 on the ground floor of the
Department of Transportation West
Building, 1200 New Jersey Avenue, SE.,
Washington, DC, 20590, between 9 a.m.
and 5 p.m., Monday through Friday,
except Federal holidays. We have an
agreement with the Department of
Transportation to use the Docket
Management Facility.
Privacy Act
Anyone can search the electronic
form of comments received into any of
our dockets by the name of the
individual submitting the comment (or
signing the comment, if submitted on
behalf of an association, business, labor
union, etc.). You may review a Privacy
Act notice regarding our public dockets
in the January 17, 2008, issue of the
Federal Register (73 FR 3316).
Public Meeting
We do not now plan to hold a public
meeting. But you may submit a request
for one using one of the four methods
specified under ADDRESSES. Please
explain why one would be beneficial. If
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]]>Agencies
[Federal Register Volume 76, Number 122 (Friday, June 24, 2011)]
[Proposed Rules]
[Pages 37037-37039]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2011-15891]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 54
[REG-125592-10]
RIN 1545-BJ62
Requirements for Group Health Plans and Health Insurance Issuers
Relating to Internal Claims and Appeals and External Review Processes
Under the Patient Protection and Affordable Care Act
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of proposed rulemaking by cross-reference to temporary
regulations.
-----------------------------------------------------------------------
SUMMARY: Elsewhere in this issue of the Federal Register, the IRS is
issuing an amendment to temporary regulations published July 23, 2010
under the provisions of the Patient Protection and Affordable Care Act
(the Affordable Care Act) regarding internal claims and appeals and
external review processes. The IRS is issuing the temporary regulations
at the same time that the Employee Benefits Security Administration of
the U.S. Department of Labor and the Center for Consumer Information &
Insurance Oversight of the U.S. Department of Health and Human Services
are issuing a substantially similar amendment to interim final
regulations published July 23, 2010 with respect to group health plans
and health insurance coverage offered in connection with a group health
plan under the Employee Retirement Income Security Act of 1974 and the
Public Health Service Act. The temporary regulations provide guidance
to employers, group health plans, and health insurance issuers
providing group health insurance coverage. The text of those temporary
regulations also serves as the text of these proposed regulations.
DATES: Written or electronic comments and requests for a public hearing
must be received by July 25, 2011.
ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-125592-10), Room
5205, Internal Revenue Service, P.O.
[[Page 37038]]
Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may
be hand-delivered to: CC:PA:LPD:PR (REG-125592-10), Courier's Desk,
Internal Revenue Service, 1111 Constitution Avenue, NW., Washington, DC
20224. Alternatively, taxpayers may submit comments electronically via
the Federal eRulemaking Portal at https://www.regulations.gov (IRS REG-
125592-10).
FOR FURTHER INFORMATION CONTACT: Concerning the regulations, Karen
Levin at 202-622-6080; concerning submissions of comments,
Oluwafunmilayo Taylor at 202-622-7180 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
Background and Explanation of Provisions
The temporary regulations published elsewhere in this issue of the
Federal Register amend Sec. 54.9815-2719T of the Miscellaneous Excise
Tax Regulations. The proposed and temporary regulations are being
published as part of a joint rulemaking with the Department of Labor
and the Department of Health and Human Services (the joint rulemaking).
The text of those temporary regulations also serves as the text of
these proposed regulations. The preamble to the temporary regulations
explains the temporary regulations and these proposed regulations.
Special Analyses
It has been determined that this notice of proposed rulemaking is
not a significant regulatory action as defined in Executive Order
12866. Therefore, a regulatory assessment is not required. It has also
been determined that section 553(b) of the Administrative Procedure Act
(5 U.S.C. chapter 5) does not apply to this proposed regulation. It is
hereby certified that the collections of information contained in this
notice of proposed rulemaking will not have a significant impact on a
substantial number of small entities. Accordingly, a regulatory
flexibility analysis under the Regulatory Flexibility Act (5 U.S.C.
chapter 6) is not required. Section 54.9815-2719T of the temporary
regulations, as amended, requires both group health insurance issuers
and group health plans to establish internal claims and appeals and
external review processes for adverse benefit determinations. Those
processes require the plan and issuer to disclose evidence relied upon
in making an adverse benefit determination, to disclose any new
rationale for upholding an adverse benefit determination as part of an
internal appeal, to provide notice of an adverse benefit determination
and of a final internal adverse benefit determination, and to disclose
the right to an external review. Under the temporary regulations, if a
health insurance issuer satisfies the obligations to have effective
internal claims and appeals and external review processes (including
these information collection requirements that are an inherent part of
those processes), those obligations are satisfied not just for the
issuer but also for the group health plan. For group health plans
maintained by small entities, it is anticipated that the health
insurance issuer will satisfy those obligations to have effective
internal claims and appeals and external review processes (including
these information collection requirements that are an inherent part of
those processes) for both the plan and the issuer in almost all cases.
For this reason, these information collection requirements will not
impose a significant impact on a substantial number of small entities.
Pursuant to section 7805(f) of the Internal Revenue Code, this
regulation has been submitted to the Chief Counsel for Advocacy of the
Small Business Administration for comment on its impact on small
business.
Comments and Requests for a Public Hearing
Before these proposed regulations are adopted as final regulations,
consideration will be given to any written comments (a signed original
and eight (8) copies) or electronic comments that are submitted timely
to the IRS. Comments are specifically requested on the clarity of the
proposed regulations and how they may be made easier to understand. All
comments will be available for public inspection and copying. A public
hearing may be scheduled if requested in writing by a person that
timely submits written comments. If a public hearing is scheduled,
notice of the date, time, and place for the hearing will be published
in the Federal Register.
Drafting Information
The principal author of these proposed regulations is Karen Levin,
Office of the Division Counsel/Associate Chief Counsel (Tax Exempt and
Government Entities), IRS. The proposed regulations, as well as the
temporary regulations, have been developed in coordination with
personnel from the U.S. Department of Labor and the U.S. Department of
Health and Human Services.
List of Subjects in 26 CFR Part 54
Excise taxes, Health care, Health insurance, Pensions, Reporting
and recordkeeping requirements.
Proposed Amendments to the Regulations
Accordingly, 26 CFR part 54 is proposed to be amended as follows:
PART 54--PENSION EXCISE TAXES
Paragraph 1. The authority citation for part 54 continues to read
in part as follows:
Authority: 26 U.S.C. 7805 * * *
Par. 2. Proposed Sec. 54.9815-2719 as published on July 23, 2010,
75 FR 43330, is amended by:
1. Revising paragraphs (b)(2)(ii)(B), (b)(2)(ii)(E)(1),
(b)(2)(ii)(F), (c)(2)(xi), (c)(3), (d)(1), (d)(2)(iv), and (e).
2. Redesignating (b)(2)(ii)(E)(2), (b)(2)(ii)(E)(3), and
(b)(2)(ii)(E)(4) as (b)(2)(ii)(E)(3), (b)(2)(ii)(E)(4), and
(b)(2)(ii)(E)(5), respectively.
3. Adding new paragraph (b)(2)(ii)(E)(2).
The revisions and addition read as follows:
Sec. 54.9815-2719 Internal claims and appeals and external review
processes.
* * * * *
(b) * * *
(2) * * *
(ii) * * *
(B) [The text of proposed Sec. 54.9815-2719(b)(2)(ii)(B) is the
same as the text of Sec. 54.9815-2719T(b)(2)(ii)(B) published
elsewhere in this issue of the Federal Register].
* * * * *
(E) * * *
(1) [The text of proposed Sec. 54.9815-2719(b)(2)(ii)(E)(1) is the
same as the text of Sec. 54.9815-2719T(b)(2)(ii)(E)(1) published
elsewhere in this issue of the Federal Register].
(2) [The text of proposed Sec. 54.9815-2719(b)(2)(ii)(E)(2) is the
same as the text of Sec. 54.9815-2719T(b)(2)(ii)(E)(2) published
elsewhere in this issue of the Federal Register].
* * * * *
(F) [The text of proposed Sec. 54.9815-2719(b)(2)(ii)(F) is the
same as the text of Sec. 54.9815-2719T(b)(2)(ii)(F) published
elsewhere in this issue of the Federal Register].
* * * * *
(c) * * *
(2) * * *
(xi) [The text of proposed Sec. 54.9815-2719(c)(2)(xi) is the same
as the text of Sec. 54.9815-2719T(c)(2)(xi) published elsewhere in
this issue of the Federal Register].
* * * * *
[[Page 37039]]
(3) [The text of proposed Sec. 54.9815-2719(c)(3) is the same as
the text of Sec. 54.9815-2719T(c)(3) published elsewhere in this issue
of the Federal Register].
(d) * * *
(1) [The text of proposed Sec. 54.9815-2719(d)(1) is the same as
the text of Sec. 54.9815-2719T(d)(1) published elsewhere in this issue
of the Federal Register].
* * * * *
(2) * * *
(iv) [The text of proposed Sec. 54.9815-2719(d)(2)(iv) is the same
as the text of Sec. 54.9815-2719T(d)(2)(iv) published elsewhere in
this issue of the Federal Register].
* * * * *
(e) [The text of proposed Sec. 54.9815-2719(e) is the same as the
text of Sec. 54.9815-2719T(e) published elsewhere in this issue of the
Federal Register].
* * * * *
Steven T. Miller,
Deputy Commissioner for Services and Enforcement.
[FR Doc. 2011-15891 Filed 6-22-11; 4:15 pm]
BILLING CODE 4830-01-P
