Electronic Fund Transfers (Regulation E); Correction, 49365-49366 [2013-19503]
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Federal Register / Vol. 78, No. 157 / Wednesday, August 14, 2013 / Rules and Regulations
BUREAU OF CONSUMER FINANCIAL
PROTECTION
12 CFR Part 1005
[Docket No. CFPB–2012–0050]
RIN 3170–AA33
Electronic Fund Transfers
(Regulation E); Correction
Bureau of Consumer Financial
Protection.
ACTION: Final rule; official
interpretation; correction.
AGENCY:
The Bureau of Consumer
Financial Protection (Bureau) is making
a clarificatory amendment and technical
correction to a final rule and official
interpretation (the 2013 Final Rule) that
appeared in the Federal Register on
Wednesday, May 22, 2013. 78 FR 30662.
The 2013 Final Rule modifies the final
rules issued by the Bureau in February,
July, and August 2012 (collectively the
2012 Final Rule) that implement section
1073 of the Dodd-Frank Wall Street
Reform and Consumer Protection Act
(Dodd-Frank Act) regarding remittance
transfers. This rule makes a clarificatory
amendment and a technical correction
to the 2013 Final Rule, which amends
Regulation E.
DATES: The clarificatory amendment and
technical correction to the 2013 Final
Rule are effective on October 28, 2013.
FOR FURTHER INFORMATION CONTACT: Eric
Goldberg, Ebunoluwa Taiwo, or Lauren
Weldon, Counsels; Division of Research,
Markets & Regulations, Bureau of
Consumer Financial Protection, 1700 G
Street NW., Washington, DC 20552, at
(202) 435–7700 or CFPB_
RemittanceRule@consumerfinance.gov.
Please also visit the following Web site
for additional information: https://
www.consumerfinance.gov/regulations/
final-remittance-rule-amendmentregulation-e/.
SUPPLEMENTARY INFORMATION:
SUMMARY:
mstockstill on DSK4VPTVN1PROD with RULES
I. Overview
On May 22, 2013, the Bureau
published the 2013 Final Rule, which
along with three other final rules 1
implements the Electronic Fund
Transfer Act’s provisions regarding
remittance transfers and the official
interpretations to the regulation, which
interpret the requirements of Regulation
E.
The 2013 Final Rule addresses, among
other things, three specific issues. First,
the 2013 Final Rule modifies the 2012
Final Rule to make optional, in certain
1 77 FR 6194 (February 7, 2012), 77 FR 40459
(July 10, 2012), and 77 FR 50244 (August 20, 2012).
VerDate Mar<15>2010
15:59 Aug 13, 2013
Jkt 229001
circumstances, the requirement to
disclose fees imposed by a designated
recipient’s institution. Second and
relatedly, the 2013 Final Rule also
makes optional the requirement to
disclose taxes collected by a person
other than the remittance transfer
provider. In place of these two former
requirements, the 2013 Final Rule
requires, where applicable, disclaimers
to be added to the rule’s disclosures
indicating that the recipient may receive
less than the disclosed total due to the
fees and taxes for which disclosure is
now optional. Finally, the 2013 Final
Rule revises the error resolution
provisions that apply when a remittance
transfer is not delivered to a designated
recipient because the sender provided
incorrect or insufficient information,
and, in particular, when a sender
provides an incorrect account number
or recipient institution identifier that
results in the transferred funds being
deposited into the wrong account.
This rule makes a clarificatory
amendment and technical correction to
the 2013 Final Rule. First, this rule
makes a clarificatory amendment to
§ 1005.33(c)(2)(iii). That section sets
forth the remedies for errors that occur
because a sender provided incorrect or
insufficient information to the
remittance transfer provider.
Specifically, the provision requires
providers to refund or, at the
consumer’s request, reapply to a new
transfer ‘‘the amount of funds provided
by the sender in connection with the
remittance transfer that was not
properly transmitted.’’ This provision
also permits providers to ‘‘deduct from
the amount refunded or applied towards
a new transfer any fees actually imposed
on or, to the extent not prohibited by
law, taxes actually collected on the
remittance transfer as part of the first
unsuccessful remittance transfer
attempt.’’
The Bureau believes that properly
understood this provision requires a
provider to refund or, at the consumer’s
request, reapply to a new transfer, the
total amount that the sender paid to the
provider but to permit the provider to
deduct from this amount fees actually
imposed and, where not otherwise
prohibited by law, taxes actually
collected as part of the first
unsuccessful remittance transfer
attempt. The Bureau further explained
this provision in comment 33(c)–12,
which sets forth several examples
regarding how to apply
§ 1005.33(c)(2)(iii) in situations where
an error occurred because the sender
provided incorrect or insufficient
information. The Bureau is concerned,
however, that the rule might be
PO 00000
Frm 00007
Fmt 4700
Sfmt 4700
49365
misinterpreted as authorizing providers
to deduct such fees and taxes from just
the principal amount provided by the
sender to the provider.
To clarify the meaning of this
provision, this rule revises the first
sentence of § 1005.33(c)(2)(iii) so that it
now states: ‘‘In the case of an error
under paragraph (a)(1)(iv) of this section
that occurred because the sender
provided incorrect or insufficient
information in connection with the
remittance transfer, the remittance
transfer provider shall provide the
remedies required by paragraphs
(c)(2)(ii)(A)(1) and (B) within three
business days of providing the report
required by paragraph (c)(1) or (d)(1) of
this section except that the provider
may agree to the sender’s request, upon
receiving the results of the error
investigation, that the funds be applied
towards a new remittance transfer,
rather than be refunded, if the provider
has not yet processed a refund.’’
(Emphasis added.)
Second, the 2013 Final Rule
incorrectly numbered comment 33(c)–6,
Form of refund, in the 2013 Final Rule
as comment 33(c)–5. As a result, the
Bureau inadvertently deleted from the
2013 Final Rule what was, in the 2012
Final Rule, comment 33(c)–5, Amount
appropriate to resolve the error. In this
rule, the Bureau is correcting this
numbering error and, as a result,
restoring in the rule what was
previously comment 33(c)–5.
II. Basis for the Clarificatory
Amendment and Technical Correction
The Bureau is publishing the
clarificatory amendment and technical
correction as a final rule. The
clarificatory amendment and technical
correction to the 2013 Final Rule will be
effective on October 28, 2013, which is
the same effective date as the 2013 Final
Rule. Notice and comment are not
necessary for the clarificatory
amendment to § 1005.33(c)(2)(iii),
which merely makes explicit in the
regulation the Bureau’s continuing
interpretation that in the event of an
error under § 1005.33(a)(1)(iv) that
occurred because the sender provided
incorrect or insufficient information, the
provider may deduct from the total
amount that the sender paid to the
provider the fees actually imposed and
taxes actually collected as part of the
first unsuccessful remittance transfer
attempt. See, e.g., comment 33(c)–12.
Moreover, the Bureau finds that there
is good cause to publish this final rule
without notice and comment. See 5
U.S.C. 553(b)(B). Notice and comment
are unnecessary because the rule makes
a merely technical change to clarify that
E:\FR\FM\14AUR1.SGM
14AUR1
49366
Federal Register / Vol. 78, No. 157 / Wednesday, August 14, 2013 / Rules and Regulations
the 2013 Final Rule operates in a way
that should already have been apparent
to many market participants and
because the rule corrects an inadvertent,
technical error. The Bureau believes that
there is minimal, if any, basis for
substantive disagreement with the
clarificatory amendment or the
technical correction.
III. Corrections to FR Doc. 2013–10604
In FR Doc. 2013–10604 appearing on
page 30661 in the Federal Register on
Wednesday May 22, 2013, the following
corrections are made:
§ 1005.33
[Corrected]
1. On page 30705, in the first column,
§ 1005.33 is corrected by revising
paragraph (c)(2)(iii) to read as follows:
(iii) In the case of an error under
paragraph (a)(1)(iv) of this section that
occurred because the sender provided
incorrect or insufficient information in
connection with the remittance transfer,
the remittance transfer provider shall
provide the remedies required by
paragraphs (c)(2)(ii)(A)(1) and (B) within
three business days of providing the
report required by paragraph (c)(1) or
(d)(1) of this section except that the
provider may agree to the sender’s
request, upon receiving the results of
the error investigation, that the funds be
applied towards a new remittance
transfer, rather than be refunded, if the
provider has not yet processed a refund.
The provider may deduct from the
amount refunded or applied towards a
new transfer any fees actually imposed
on or, to the extent not prohibited by
law, taxes actually collected on the
remittance transfer as part of the first
unsuccessful remittance transfer
attempt.
*
*
*
*
*
■
Supplement I to Part 1005 [Corrected]
2. On page 30715, in the first column,
amendatory instruction 7.D.ii. is
corrected to read ‘‘Under comment
33(c), paragraphs 2, 3, 4, 5 and 6 are
revised, and paragraphs 11 and 12 are
added.’’
■ 3. On page 30719, in the second
column, comment 33(c)–5 is
redesignated as comment 33(c)–6 and
republished, and comment 33(c)–(5) is
added. These corrections read as
follows:
5. Amount appropriate to resolve the
error. For purposes of the remedies set
forth in § 1005.33(c)(2)(i)(A), (c)(2)(i)(B),
(c)(2)(ii)(A)(1), and (c)(2)(i)(A)(2) the
amount appropriate to resolve the error
is the specific amount of transferred
funds that should have been received if
the remittance transfer had been
mstockstill on DSK4VPTVN1PROD with RULES
■
VerDate Mar<15>2010
15:59 Aug 13, 2013
Jkt 229001
effected without error. The amount
appropriate to resolve the error does not
include consequential damages.
6. Form of refund. For a refund
provided under § 1005.33(c)(2)(i)(A),
(c)(2)(ii)(A)(1), (c)(2)(ii)(B), or (c)(2)(iii),
a remittance transfer provider may
generally, at its discretion, issue a
refund either in cash or in the same
form of payment that was initially
provided by the sender for the
remittance transfer. For example, if the
sender originally provided a credit card
as payment for the transfer, the
remittance transfer provider may issue a
credit to the sender’s credit card
account in the appropriate amount.
However, if a sender initially provided
cash for the remittance transfer, a
provider may issue a refund by check.
For example, if the sender originally
provided cash as payment for the
transfer, the provider may mail a check
to the sender in the amount of the
payment.
Dated: August 7, 2013.
Richard Cordray,
Director, Bureau of Consumer Financial
Protection.
This correction is effective on
August 14, 2013 and applicable on or
after July 2, 2013.
FOR FURTHER INFORMATION CONTACT:
Joseph R. Worst, at (202) 622–3070 (not
a toll-free number).
SUPPLEMENTARY INFORMATION:
DATES:
Background
The final regulations and removal of
temporary regulations (TD 9623) that are
the subject of this correction are under
section 108(i) of the Internal Revenue
Code.
Need for Correction
As published, the final regulations
and removal of temporary regulations
(TD 9623) contains errors that may
prove to be misleading and are in need
of clarification.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and
recordkeeping requirements.
Correction of Publication
Accordingly, 26 CFR Part 1 is
corrected by making the following
correcting amendments:
[FR Doc. 2013–19503 Filed 8–13–13; 8:45 am]
PART 1—INCOME TAXES
BILLING CODE 4810–AM–P
Paragraph 1. The authority citation
for part 1 continues to read in part as
follows:
■
DEPARTMENT OF THE TREASURY
Authority: 26 U.S.C. 7805 * * *
Internal Revenue Service
Par. 2. Section 1.108(i)–2 is amended
by revising paragraphs (b)(6)(i)(A)(4),
(c)(3)(i)(A)(5), and (d)(2)(iii) Example 2.
(ii) to read as follows:
■
26 CFR Part 1
[TD 9623]
RIN 1545–BI99
§ 1.108(i)–2 Application of section 108(i) to
partnerships and S Corporations.
Application of Section 108(i) to
Partnerships and S Corporations;
Correction
*
Internal Revenue Service (IRS),
Treasury.
ACTION: Correcting amendments.
AGENCY:
This document contains
corrections to final regulations and
removal of temporary regulations (TD
9623) that were published in the
Federal Register on Wednesday, July 3,
2013 (78 FR 39973). The final
regulations are relating to the
application of section 108(i) of the
Internal Revenue Code to partnerships
and S corporations and provides rules
regarding the deferral of discharge of
indebtedness income and original issue
discount deductions by a partnership or
an S corporation with respect to
reacquisitions of applicable debt
instruments after December 31, 2008,
and before January 1, 2011.
SUMMARY:
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Fmt 4700
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*
*
*
*
(b) * * *
(6) * * *
(i) * * *
(A) * * *
(4) In the taxable year that includes
the day before the day on which the
electing partnership files a petition in a
title 11 or similar case.
*
*
*
*
*
(c) * * *
(3) * * *
(i) * * *
(A) * * *
(5) In the taxable year that includes
the day before the day on which the
electing S corporation files a petition in
a title 11 or similar case.
*
*
*
*
*
(d) * * *
(2) * * *
(iii) * * *
Example 2. * * *
(ii) Under paragraph (d)(2) of this section,
ABC partnership’s deferred OID deduction
E:\FR\FM\14AUR1.SGM
14AUR1
Agencies
[Federal Register Volume 78, Number 157 (Wednesday, August 14, 2013)]
[Rules and Regulations]
[Pages 49365-49366]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-19503]
[[Page 49365]]
=======================================================================
-----------------------------------------------------------------------
BUREAU OF CONSUMER FINANCIAL PROTECTION
12 CFR Part 1005
[Docket No. CFPB-2012-0050]
RIN 3170-AA33
Electronic Fund Transfers (Regulation E); Correction
AGENCY: Bureau of Consumer Financial Protection.
ACTION: Final rule; official interpretation; correction.
-----------------------------------------------------------------------
SUMMARY: The Bureau of Consumer Financial Protection (Bureau) is making
a clarificatory amendment and technical correction to a final rule and
official interpretation (the 2013 Final Rule) that appeared in the
Federal Register on Wednesday, May 22, 2013. 78 FR 30662. The 2013
Final Rule modifies the final rules issued by the Bureau in February,
July, and August 2012 (collectively the 2012 Final Rule) that implement
section 1073 of the Dodd-Frank Wall Street Reform and Consumer
Protection Act (Dodd-Frank Act) regarding remittance transfers. This
rule makes a clarificatory amendment and a technical correction to the
2013 Final Rule, which amends Regulation E.
DATES: The clarificatory amendment and technical correction to the 2013
Final Rule are effective on October 28, 2013.
FOR FURTHER INFORMATION CONTACT: Eric Goldberg, Ebunoluwa Taiwo, or
Lauren Weldon, Counsels; Division of Research, Markets & Regulations,
Bureau of Consumer Financial Protection, 1700 G Street NW., Washington,
DC 20552, at (202) 435-7700 or CFPB_RemittanceRule@consumerfinance.gov. Please also visit the following Web
site for additional information: https://www.consumerfinance.gov/regulations/final-remittance-rule-amendment-regulation-e/.
SUPPLEMENTARY INFORMATION:
I. Overview
On May 22, 2013, the Bureau published the 2013 Final Rule, which
along with three other final rules \1\ implements the Electronic Fund
Transfer Act's provisions regarding remittance transfers and the
official interpretations to the regulation, which interpret the
requirements of Regulation E.
---------------------------------------------------------------------------
\1\ 77 FR 6194 (February 7, 2012), 77 FR 40459 (July 10, 2012),
and 77 FR 50244 (August 20, 2012).
---------------------------------------------------------------------------
The 2013 Final Rule addresses, among other things, three specific
issues. First, the 2013 Final Rule modifies the 2012 Final Rule to make
optional, in certain circumstances, the requirement to disclose fees
imposed by a designated recipient's institution. Second and relatedly,
the 2013 Final Rule also makes optional the requirement to disclose
taxes collected by a person other than the remittance transfer
provider. In place of these two former requirements, the 2013 Final
Rule requires, where applicable, disclaimers to be added to the rule's
disclosures indicating that the recipient may receive less than the
disclosed total due to the fees and taxes for which disclosure is now
optional. Finally, the 2013 Final Rule revises the error resolution
provisions that apply when a remittance transfer is not delivered to a
designated recipient because the sender provided incorrect or
insufficient information, and, in particular, when a sender provides an
incorrect account number or recipient institution identifier that
results in the transferred funds being deposited into the wrong
account.
This rule makes a clarificatory amendment and technical correction
to the 2013 Final Rule. First, this rule makes a clarificatory
amendment to Sec. 1005.33(c)(2)(iii). That section sets forth the
remedies for errors that occur because a sender provided incorrect or
insufficient information to the remittance transfer provider.
Specifically, the provision requires providers to refund or, at the
consumer's request, reapply to a new transfer ``the amount of funds
provided by the sender in connection with the remittance transfer that
was not properly transmitted.'' This provision also permits providers
to ``deduct from the amount refunded or applied towards a new transfer
any fees actually imposed on or, to the extent not prohibited by law,
taxes actually collected on the remittance transfer as part of the
first unsuccessful remittance transfer attempt.''
The Bureau believes that properly understood this provision
requires a provider to refund or, at the consumer's request, reapply to
a new transfer, the total amount that the sender paid to the provider
but to permit the provider to deduct from this amount fees actually
imposed and, where not otherwise prohibited by law, taxes actually
collected as part of the first unsuccessful remittance transfer
attempt. The Bureau further explained this provision in comment 33(c)-
12, which sets forth several examples regarding how to apply Sec.
1005.33(c)(2)(iii) in situations where an error occurred because the
sender provided incorrect or insufficient information. The Bureau is
concerned, however, that the rule might be misinterpreted as
authorizing providers to deduct such fees and taxes from just the
principal amount provided by the sender to the provider.
To clarify the meaning of this provision, this rule revises the
first sentence of Sec. 1005.33(c)(2)(iii) so that it now states: ``In
the case of an error under paragraph (a)(1)(iv) of this section that
occurred because the sender provided incorrect or insufficient
information in connection with the remittance transfer, the remittance
transfer provider shall provide the remedies required by paragraphs
(c)(2)(ii)(A)(1) and (B) within three business days of providing the
report required by paragraph (c)(1) or (d)(1) of this section except
that the provider may agree to the sender's request, upon receiving the
results of the error investigation, that the funds be applied towards a
new remittance transfer, rather than be refunded, if the provider has
not yet processed a refund.'' (Emphasis added.)
Second, the 2013 Final Rule incorrectly numbered comment 33(c)-6,
Form of refund, in the 2013 Final Rule as comment 33(c)-5. As a result,
the Bureau inadvertently deleted from the 2013 Final Rule what was, in
the 2012 Final Rule, comment 33(c)-5, Amount appropriate to resolve the
error. In this rule, the Bureau is correcting this numbering error and,
as a result, restoring in the rule what was previously comment 33(c)-5.
II. Basis for the Clarificatory Amendment and Technical Correction
The Bureau is publishing the clarificatory amendment and technical
correction as a final rule. The clarificatory amendment and technical
correction to the 2013 Final Rule will be effective on October 28,
2013, which is the same effective date as the 2013 Final Rule. Notice
and comment are not necessary for the clarificatory amendment to Sec.
1005.33(c)(2)(iii), which merely makes explicit in the regulation the
Bureau's continuing interpretation that in the event of an error under
Sec. 1005.33(a)(1)(iv) that occurred because the sender provided
incorrect or insufficient information, the provider may deduct from the
total amount that the sender paid to the provider the fees actually
imposed and taxes actually collected as part of the first unsuccessful
remittance transfer attempt. See, e.g., comment 33(c)-12.
Moreover, the Bureau finds that there is good cause to publish this
final rule without notice and comment. See 5 U.S.C. 553(b)(B). Notice
and comment are unnecessary because the rule makes a merely technical
change to clarify that
[[Page 49366]]
the 2013 Final Rule operates in a way that should already have been
apparent to many market participants and because the rule corrects an
inadvertent, technical error. The Bureau believes that there is
minimal, if any, basis for substantive disagreement with the
clarificatory amendment or the technical correction.
III. Corrections to FR Doc. 2013-10604
In FR Doc. 2013-10604 appearing on page 30661 in the Federal
Register on Wednesday May 22, 2013, the following corrections are made:
Sec. 1005.33 [Corrected]
0
1. On page 30705, in the first column, Sec. 1005.33 is corrected by
revising paragraph (c)(2)(iii) to read as follows:
(iii) In the case of an error under paragraph (a)(1)(iv) of this
section that occurred because the sender provided incorrect or
insufficient information in connection with the remittance transfer,
the remittance transfer provider shall provide the remedies required by
paragraphs (c)(2)(ii)(A)(1) and (B) within three business days of
providing the report required by paragraph (c)(1) or (d)(1) of this
section except that the provider may agree to the sender's request,
upon receiving the results of the error investigation, that the funds
be applied towards a new remittance transfer, rather than be refunded,
if the provider has not yet processed a refund. The provider may deduct
from the amount refunded or applied towards a new transfer any fees
actually imposed on or, to the extent not prohibited by law, taxes
actually collected on the remittance transfer as part of the first
unsuccessful remittance transfer attempt.
* * * * *
Supplement I to Part 1005 [Corrected]
0
2. On page 30715, in the first column, amendatory instruction 7.D.ii.
is corrected to read ``Under comment 33(c), paragraphs 2, 3, 4, 5 and 6
are revised, and paragraphs 11 and 12 are added.''
0
3. On page 30719, in the second column, comment 33(c)-5 is redesignated
as comment 33(c)-6 and republished, and comment 33(c)-(5) is added.
These corrections read as follows:
5. Amount appropriate to resolve the error. For purposes of the
remedies set forth in Sec. 1005.33(c)(2)(i)(A), (c)(2)(i)(B),
(c)(2)(ii)(A)(1), and (c)(2)(i)(A)(2) the amount appropriate to resolve
the error is the specific amount of transferred funds that should have
been received if the remittance transfer had been effected without
error. The amount appropriate to resolve the error does not include
consequential damages.
6. Form of refund. For a refund provided under Sec.
1005.33(c)(2)(i)(A), (c)(2)(ii)(A)(1), (c)(2)(ii)(B), or (c)(2)(iii), a
remittance transfer provider may generally, at its discretion, issue a
refund either in cash or in the same form of payment that was initially
provided by the sender for the remittance transfer. For example, if the
sender originally provided a credit card as payment for the transfer,
the remittance transfer provider may issue a credit to the sender's
credit card account in the appropriate amount. However, if a sender
initially provided cash for the remittance transfer, a provider may
issue a refund by check. For example, if the sender originally provided
cash as payment for the transfer, the provider may mail a check to the
sender in the amount of the payment.
Dated: August 7, 2013.
Richard Cordray,
Director, Bureau of Consumer Financial Protection.
[FR Doc. 2013-19503 Filed 8-13-13; 8:45 am]
BILLING CODE 4810-AM-P