Determination of Governmental Plan Status, 3202 [2012-1253]

Download as PDF 3202 Federal Register / Vol. 77, No. 14 / Monday, January 23, 2012 / Proposed Rules decision up to whoever is the Chairman about whether and when to brief other Commissioners does not solve the problem. Requiring regular reports to all Commissioners for investigations lasting longer than six months will inspire public confidence and help avoid undue delays in completing investigations. [FR Doc. 2012–985 Filed 1–20–12; 8:45 am] BILLING CODE 6750–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG–157714–06] RIN 1545–BG43 Determination of Governmental Plan Status Internal Revenue Service (IRS), Treasury. ACTION: Notice of public hearing on proposed rulemaking. AGENCY: This document announces a public hearing on proposed regulations, (REG–157714–06) relating to the determination of governmental plans. DATES: The public hearing is scheduled for Tuesday, June 5, 2012, at 10 a.m. in the auditorium of the Internal Revenue Building. The IRS must receive outlines of the topics to be discussed at the public hearing by February 6, 2012. ADDRESSES: The public hearing is being held in the Internal Revenue Building, 1111 Constitution Avenue NW., Washington, DC. Due to building security procedures, visitors must enter at the Constitution Avenue entrance. In addition, all visitors must present photo identification to enter the building. Mail outlines to CC:PA:LPD:PR (REG– 157714–06), Room 5205, Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be handdelivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG–157714–06), Couriers Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC or sent electronically via the Federal eRulemaking Portal at www.regulations.gov (REG–157714–06). FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Pamela Kinard at (202) 622–6060, and regarding the submission of public comments and the public hearing, Ms. Oluwafunmilayo (Funmi) Taylor, at (202) 622–7180 (not toll-free numbers). SUPPLEMENTARY INFORMATION: The subject of the public hearing is the srobinson on DSK4SPTVN1PROD with PROPOSALS SUMMARY: VerDate Mar<15>2010 16:33 Jan 20, 2012 Jkt 226001 advanced notice of proposed rulemaking (REG–157714–06) that was published in the Federal Register on Tuesday, November 8, 2011 (76 FR 69172). The rules of 26 CFR 601.601(a)(3) apply to the hearing. A period of 10 minutes is allotted to each person for presenting oral comments. After the deadline has passed, persons who have submitted written comments and wish to present oral comments at the hearing must submit an outline of the topics to be discussed and the amount of time to be devoted to each topic (a signed original and four copies) by February 6, 2012. The IRS will prepare an agenda containing the schedule of speakers. Copies of the agenda will be made available free of charge at the hearing. Because of access restrictions, the IRS will not admit visitors beyond the immediate entrance area more than 30 minutes before the hearing. For information about having your name placed on the building access list to attend the hearing, see the FOR FURTHER INFORMATION CONTACT section of this document. Guy R. Traynor, Federal Register Liaison, Legal Processing Division, Publications and Regulations Br., Procedure and Administration. [FR Doc. 2012–1253 Filed 1–20–12; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG–120282–10] RIN 1545–BJ56 Dividend Equivalents From Sources Within the United States Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations and notice of public hearing. amendments added by the temporary regulations. The preamble to this notice of proposed rulemaking explains the proposed regulations, which provide guidance to nonresident aliens and foreign corporations that hold certain financial products providing for payments that are contingent upon or determined by reference to payments of dividends from sources within the United States. This document also provides a notice of a public hearing on these proposed regulations. DATES: Written or electronic comments must be received by April 6, 2012. Outlines of topics to be discussed at the public hearing scheduled for April 27, 2012, at 10 a.m., must be received by April 6, 2012. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG–120282–10), room 5203, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG–120282– 10), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC, or sent electronically, via the Federal eRulemaking Portal at https://www.regulations.gov (IRS REG– 120282–10). The public hearing will be held in the auditorium, Internal Revenue Service Building, 1111 Constitution Avenue NW., Washington, DC. FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Mark E. Erwin or D. Peter Merkel at (202) 622–3870; concerning submission of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Oluwafunmilayo (Funmi) Taylor, Publications and Regulations Branch Specialist, at (202) 622–7180 (not toll-free numbers). SUPPLEMENTARY INFORMATION: AGENCY: Background In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that provide guidance on the definition of the term ‘‘specified notional principal contract’’ for purposes of section 871(m) of the Internal Revenue Code (Code) beginning after March 18, 2012 through December 31, 2012. The text of those regulations also serves as the text of the proposed regulations. The preamble to the temporary regulations explains the Temporary regulations in the Rules and Regulations section of this issue of the Federal Register amend the Income Tax Regulations (26 CFR part 1) relating to section 871. The temporary regulations extend the section 871(m)(3)(A) statutory definition of the term specified notional principal contract (specified NPC) through December 31, 2012. This document contains proposed regulations under section 871(m) of the Code that will be applicable as of January 1, 2013. The preamble to the temporary regulations provides a discussion of the background of section 871(m) and explains the provisions contained in the temporary SUMMARY: PO 00000 Frm 00044 Fmt 4702 Sfmt 4702 E:\FR\FM\23JAP1.SGM 23JAP1

Agencies

[Federal Register Volume 77, Number 14 (Monday, January 23, 2012)]
[Proposed Rules]
[Page 3202]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2012-1253]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-157714-06]
RIN 1545-BG43


Determination of Governmental Plan Status

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document announces a public hearing on proposed 
regulations, (REG-157714-06) relating to the determination of 
governmental plans.

DATES: The public hearing is scheduled for Tuesday, June 5, 2012, at 10 
a.m. in the auditorium of the Internal Revenue Building. The IRS must 
receive outlines of the topics to be discussed at the public hearing by 
February 6, 2012.

ADDRESSES: The public hearing is being held in the Internal Revenue 
Building, 1111 Constitution Avenue NW., Washington, DC. Due to building 
security procedures, visitors must enter at the Constitution Avenue 
entrance. In addition, all visitors must present photo identification 
to enter the building.
    Mail outlines to CC:PA:LPD:PR (REG-157714-06), Room 5205, Internal 
Revenue Service, POB 7604, Ben Franklin Station, Washington, DC 20044. 
Submissions may be hand-delivered Monday through Friday between the 
hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-157714-06), Couriers 
Desk, Internal Revenue Service, 1111 Constitution Avenue NW., 
Washington, DC or sent electronically via the Federal eRulemaking 
Portal at www.regulations.gov (REG-157714-06).

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Pamela Kinard at (202) 622-6060, and regarding the submission of public 
comments and the public hearing, Ms. Oluwafunmilayo (Funmi) Taylor, at 
(202) 622-7180 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
advanced notice of proposed rulemaking (REG-157714-06) that was 
published in the Federal Register on Tuesday, November 8, 2011 (76 FR 
69172).
    The rules of 26 CFR 601.601(a)(3) apply to the hearing. A period of 
10 minutes is allotted to each person for presenting oral comments. 
After the deadline has passed, persons who have submitted written 
comments and wish to present oral comments at the hearing must submit 
an outline of the topics to be discussed and the amount of time to be 
devoted to each topic (a signed original and four copies) by February 
6, 2012.
    The IRS will prepare an agenda containing the schedule of speakers. 
Copies of the agenda will be made available free of charge at the 
hearing. Because of access restrictions, the IRS will not admit 
visitors beyond the immediate entrance area more than 30 minutes before 
the hearing. For information about having your name placed on the 
building access list to attend the hearing, see the FOR FURTHER 
INFORMATION CONTACT section of this document.

Guy R. Traynor,
Federal Register Liaison, Legal Processing Division, Publications and 
Regulations Br., Procedure and Administration.
[FR Doc. 2012-1253 Filed 1-20-12; 8:45 am]
BILLING CODE 4830-01-P

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