December 13, 2013 – Federal Register Recent Federal Regulation Documents

This final rule amends the Pension Benefit Guaranty Corporation's regulations on Benefits Payable in Terminated Single- Employer Plans and Allocation of Assets in Single-Employer Plans to prescribe interest assumptions under the benefit payments regulation for valuation dates in January 2014 and interest assumptions under the asset allocation regulation for valuation dates in the first quarter of 2014. The interest assumptions are used for valuing and paying benefits under terminating single-employer plans covered by the pension insurance system administered by PBGC.

The U.S. Department of Energy (DOE) is amending the energy efficiency test procedures for electric motors to allow currently unregulated motors to be tested by clarifying the test setup requirements that are needed to facilitate testing of these types of electric motors. In addition, DOE is adopting definitions, which will determine the applicability of DOE's regulations to various types of electric motors. The amendments would clarify the scope of coverage for electric motors and not otherwise affect the test procedure.

This document contains proposed regulations under section 41 of the Internal Revenue Code (Code) relating to the treatment of qualified research expenditures (QREs) and gross receipts resulting from transactions between members of a controlled group of corporations or a group of trades or businesses under common control (intra-group transactions) for purposes of determining the credit under section 41 for increasing research activities (research credit). These proposed regulations will affect controlled groups of corporations or groups of trades or businesses under common control (controlled groups) that are engaged in research activities. This document also provides notice of a public hearing on these proposed regulations.

This proposed rule reissues the current regulations and establishes policy, assigns responsibilities, and implements the non- funding and non-reporting provisions of chapter 33 of 20 U.S.C., ``The Individuals with Disabilities Education Act (IDEA),'' in DoD for: provision of early intervention services (EIS) to infants and toddlers with disabilities and their families, as well as special education and related services to children with disabilities entitled under this part to receive education services from the DoD; implementation of a comprehensive, multidisciplinary program of EIS for infants and toddlers with disabilities and their families who, but for age, are eligible to be enrolled in DoD schools; provision of a free appropriate public education (FAPE), including special education and related services, for children with disabilities, as specified in their individualized education programs (IEP), who are eligible to enroll in DoD schools; and monitoring of DoD programs providing EIS, and special education and related services for compliance with this part; and establishes a DoD Coordinating Committee to recommend policies and provide compliance oversight for early intervention and special education.