Chai Trust Company, LLC, EGI-Fund (14-16) Investors, L.L.C., and EGI-IPH Investors, L.L.C.-Acquisition of Control Exemption-Iowa Pacific Holdings, LLC and Permian Basin Railways, Inc., 22759-22760 [2014-09265]
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Federal Register / Vol. 79, No. 78 / Wednesday, April 23, 2014 / Notices
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wreier-aviles on DSK5TPTVN1PROD with NOTICES
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VerDate Mar<15>2010
15:37 Apr 22, 2014
Jkt 232001
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By Order of the Maritime Administrator.
Dated: April 1, 2014.
Julie P. Agarwal,
Secretary, Maritime Administration.
[FR Doc. 2014–07673 Filed 4–22–14; 8:45 am]
BILLING CODE 4910–81–P
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22759
DEPARTMENT OF TRANSPORTATION
Surface Transportation Board
[Docket No. FD 35816]
Chai Trust Company, LLC, EGI-Fund
(14–16) Investors, L.L.C., and EGI–IPH
Investors, L.L.C.—Acquisition of
Control Exemption—Iowa Pacific
Holdings, LLC and Permian Basin
Railways, Inc.
Chai Trust Company, LLC (Chai
Trust), EGI-Fund (14–16) Investors,
L.L.C. (EGI-Fund), and EGI–IPH
Investors, L.L.C. (EGI–IPH) (collectively,
Chai-EGI), all noncarriers, have filed a
verified notice of exemption under 49
CFR 1180.2(d)(2) to acquire control of
Iowa Pacific Holdings, LLC (IPH), which
directly and indirectly controls 10 Class
III rail carriers.1
According to Chai-EGI, Chai Trust
controls EGI Fund, which controls EGI–
IPH, a noncarrier holding company that
was formed to acquire a controlling
share of the membership interests of
IPH. IPH is a noncarrier short line
railroad holding company that owns
100% of Permian Basin Railways, Inc.
(PBR), another noncarrier short line
railroad holding company. Through
PBR, IPH indirectly controls nine
common carrier short line railroads.2 In
addition, IPH directly controls Rusk,
Palestine & Pacific Railroad, LLC and
Pullman.
Chai-EGI will, pursuant to an
agreement,3 purchase approximately
80% of IPH’s membership interests. The
remaining approximately 20% of the
membership interests will be retained
by certain existing IPH members who
constitute IPH’s senior management.
Chai-EGI intends to consummate the
transaction on or about May 8, 2014 (the
effective date of the exemption is May
7, 2014, 30 days after the verified notice
1 In addition, according to Chai-EGI, IPH directly
controls The Pullman Sleeping Car Company, LLC
(Pullman), which is awaiting a determination as to
its legal/regulatory status as a rail carrier in The
Pullman Sleeping Car Company—Petition for
Exemption from 49 U.S.C. Subtitle IV, Docket No.
FD 35738. Chai-EGI states that it is including
Pullman in the scope of this notice of exemption
out of an abundance of caution.
2 Those nine railroads are: (1) Austin &
Northwestern Railroad Company, Inc., operating as
the Texas-New Mexico Railroad; (2) Chicago
Terminal Railroad; (3) Mount Hood Railroad; (4)
San Luis & Rio Grande Railroad Company, Inc.; (5)
Saratoga & North Creek Railway, LLC; (6) West
Texas & Lubbock Railway Company, Inc.; (7) West
Texas & Lubbock Railroad Company, Inc.; (8)
Massachusetts Coastal Railroad, LLC; and (9) Santa
Cruz and Monterey Bay Railway Company.
3 A copy of a draft of the agreement was
submitted under seal along with a motion for
protective order pursuant to 49 CFR 1104.14(b).
That motion will be addressed in a separate
decision.
E:\FR\FM\23APN1.SGM
23APN1
wreier-aviles on DSK5TPTVN1PROD with NOTICES
22760
Federal Register / Vol. 79, No. 78 / Wednesday, April 23, 2014 / Notices
of exemption was filed). Chai-EGI states
that the purpose of this transaction is to
improve the revenue base of the
railroads controlled by IPH through
access to Chai-EGI’s resources and to
achieve economies of scale through
greater centralization of administrative
functions. Furthermore, Chai-EGI states
that it plans to provide or secure access
to sources of capital that will, in turn,
promote growth among IPH’s railroads.
Chai-EGI certifies that: (1) None of the
rail lines and carriers to be controlled
pursuant to this notice of exemption
connect with one another; (2) the
subject control transaction is not a part
of a series of anticipated transactions
that would connect some or all of the
rail lines; and (3) the transaction does
not involve a Class I rail carrier.
Therefore, the transaction is exempt
from the prior approval requirements of
49 U.S.C. 11323 pursuant to 49 CFR
1180.2(d)(2).
Under 49 U.S.C. 10502(g), the Board
may not use its exemption authority to
relieve a rail carrier of its statutory
obligation to protect the interests of its
employees. Section 11326(c), however,
does not provide for labor protection for
transactions under 11324 and 11325
that involve only Class III rail carriers.
Accordingly, the Board may not impose
labor protective conditions here,
because all of the carriers involved are
Class III carriers.
If the verified notice contains false or
misleading information, the exemption
is void ab initio. Petitions to revoke the
exemption under 49 U.S.C. 10502(d)
may be filed at any time. The filing of
a petition to revoke will not
automatically stay the effectiveness of
the exemption. Stay petitions must be
filed no later than April 30, 2014 (at
least seven days before the exemption
becomes effective).
An original and 10 copies of all
pleadings, referring to Docket No. FD
35816, must be filed with the Surface
Transportation Board, 395 E Street SW.,
Washington, DC 20423–0001. In
addition, a copy must be served on
Myles L. Tobin, Fletcher & Sippel LLC,
29 North Wacker Drive, Suite 920,
Chicago, IL 60606–2832.
Board decisions and notices are
available on our Web site at
‘‘WWW.STB.DOT.GOV.’’
Decided: April 18, 2014.
By the Board, Rachel D. Campbell,
Director, Office of Proceedings.
Raina S. White,
Clearance Clerk.
[FR Doc. 2014–09265 Filed 4–22–14; 8:45 am]
BILLING CODE 4915–01–P
VerDate Mar<15>2010
15:37 Apr 22, 2014
Jkt 232001
DEPARTMENT OF THE TREASURY
Submission for OMB Review;
Comment Request
April 18, 2014.
The Department of the Treasury will
submit the following information
collection requests to the Office of
Management and Budget (OMB) for
review and clearance in accordance
with the Paperwork Reduction Act of
1995, Public Law 104–13, on or after the
date of publication of this notice.
DATES: Comments should be received on
or before May 23, 2014 to be assured of
consideration.
ADDRESSES: Send comments regarding
the burden estimate, or any other aspect
of the information collection, including
suggestions for reducing the burden, to
(1) Office of Information and Regulatory
Affairs, Office of Management and
Budget, Attention: Desk Officer for
Treasury, New Executive Office
Building, Room 10235, Washington, DC
20503, or email at OIRA_Submission@
OMB.EOP.gov and (2) Treasury PRA
Clearance Officer, 1750 Pennsylvania
Ave. NW., Suite 8141, Washington, DC
20220, or email at PRA@treasury.gov.
FOR FURTHER INFORMATION CONTACT:
Copies of the submission(s) may be
obtained by emailing PRA@treasury.gov,
calling (202) 622–1295, or viewing the
entire information collection request at
www.reginfo.gov.
Internal Revenue Service (IRS)
OMB Number: 1545–0895.
Type of Review: Revision of a
currently approved collection.
Title: Form 3800, General Business
Credit.
Form: Form 3800.
Abstract: Internal Revenue Code
section 38 permits taxpayers to reduce
their income tax liability by the amount
of their general business credit, which is
an aggregation of their investment
credit, jobs credit, alcohol fuel credit,
research credit, low-income housing
credit, disabled access credit, enhanced
oil recovery credit, etc. Form 3800 is
used to figure the correct credit.
Affected Public: Businesses or other
for-profit organizations; Farms;
Individuals or households.
Estimated Annual Burden Hours:
8,345,000.
OMB Number: 1545–1395.
Type of Review: Extension without
change of a currently approved
collection.
Title: Form 8838—Consent to Extend
the Time to Assess Tax Under Section
367—Gain Recognition Agreement.
Form: Form 8838.
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Frm 00143
Fmt 4703
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Abstract: Form 8838 is used to extend
the statute of limitations for U.S.
persons who transfer stock or securities
to a foreign corporation. A transferor
must file the form if it enters into a gain
recognition agreement pursuant to
Internal Revenue Code section 367(a). A
domestic corporation and distributee
foreign corporation must file the form if
a gain recognition agreement under
section 367(e)(2) is entered into. This
agreement allows the transferor to defer
the payment of tax on the transfer. The
IRS uses Form 8838 so that it may assess
tax against the transferor after the
expiration of the original statute of
limitations.
Affected Public: Businesses or other
for-profit organizations; Farms;
Individuals or households.
Estimated Annual Burden Hours:
5,482.
OMB Number: 1545–1464.
Type of Review: Extension without
change of a currently approved
collection.
Title: IA–44–94 (Final) Deductibility,
Substantiation, and Disclosure of
Certain Charitable Contributions.
Abstract: Treasury Decision 8690
contains regulations that provide
guidance regarding the allowance of
certain charitable contribution
deductions, the substantiation
requirements for charitable
contributions of $250 or more, and the
disclosure requirements for quid pro
quo contributions of $75 or more. These
regulations will affect donee
organizations and individuals and
entities that make payments to donee
organizations.
Affected Public: Individuals or
households; Businesses or other forprofits; and Not-for-profit institutions.
Estimated Annual Burden Hours:
1,975,000.
OMB Number: 1545–1478.
Type of Review: Extension without
change of a currently approved
collection.
Title: INTL–9–95 (TD 8702—Final)
Certain Transfers of Domestic Stock or
Securities by U.S. Persons to Foreign
Corporations.
Abstract: Transfers of stock or
securities by U.S. persons in tax-free
transactions are treated as taxable
transactions when the acquirer is a
foreign corporation, unless an exception
applies (section 367(a)). Under the
regulations, no U.S. person will qualify
for an exception unless the U.S. target
company complies with certain
reporting requirements.
Affected Public: Businesses or other
for-profit organizations.
Estimated Annual Burden Hours:
1,000.
E:\FR\FM\23APN1.SGM
23APN1
Agencies
[Federal Register Volume 79, Number 78 (Wednesday, April 23, 2014)]
[Notices]
[Pages 22759-22760]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-09265]
-----------------------------------------------------------------------
DEPARTMENT OF TRANSPORTATION
Surface Transportation Board
[Docket No. FD 35816]
Chai Trust Company, LLC, EGI-Fund (14-16) Investors, L.L.C., and
EGI-IPH Investors, L.L.C.--Acquisition of Control Exemption--Iowa
Pacific Holdings, LLC and Permian Basin Railways, Inc.
Chai Trust Company, LLC (Chai Trust), EGI-Fund (14-16) Investors,
L.L.C. (EGI-Fund), and EGI-IPH Investors, L.L.C. (EGI-IPH)
(collectively, Chai-EGI), all noncarriers, have filed a verified notice
of exemption under 49 CFR 1180.2(d)(2) to acquire control of Iowa
Pacific Holdings, LLC (IPH), which directly and indirectly controls 10
Class III rail carriers.\1\
---------------------------------------------------------------------------
\1\ In addition, according to Chai-EGI, IPH directly controls
The Pullman Sleeping Car Company, LLC (Pullman), which is awaiting a
determination as to its legal/regulatory status as a rail carrier in
The Pullman Sleeping Car Company--Petition for Exemption from 49
U.S.C. Subtitle IV, Docket No. FD 35738. Chai-EGI states that it is
including Pullman in the scope of this notice of exemption out of an
abundance of caution.
---------------------------------------------------------------------------
According to Chai-EGI, Chai Trust controls EGI Fund, which controls
EGI-IPH, a noncarrier holding company that was formed to acquire a
controlling share of the membership interests of IPH. IPH is a
noncarrier short line railroad holding company that owns 100% of
Permian Basin Railways, Inc. (PBR), another noncarrier short line
railroad holding company. Through PBR, IPH indirectly controls nine
common carrier short line railroads.\2\ In addition, IPH directly
controls Rusk, Palestine & Pacific Railroad, LLC and Pullman.
---------------------------------------------------------------------------
\2\ Those nine railroads are: (1) Austin & Northwestern Railroad
Company, Inc., operating as the Texas-New Mexico Railroad; (2)
Chicago Terminal Railroad; (3) Mount Hood Railroad; (4) San Luis &
Rio Grande Railroad Company, Inc.; (5) Saratoga & North Creek
Railway, LLC; (6) West Texas & Lubbock Railway Company, Inc.; (7)
West Texas & Lubbock Railroad Company, Inc.; (8) Massachusetts
Coastal Railroad, LLC; and (9) Santa Cruz and Monterey Bay Railway
Company.
---------------------------------------------------------------------------
Chai-EGI will, pursuant to an agreement,\3\ purchase approximately
80% of IPH's membership interests. The remaining approximately 20% of
the membership interests will be retained by certain existing IPH
members who constitute IPH's senior management. Chai-EGI intends to
consummate the transaction on or about May 8, 2014 (the effective date
of the exemption is May 7, 2014, 30 days after the verified notice
[[Page 22760]]
of exemption was filed). Chai-EGI states that the purpose of this
transaction is to improve the revenue base of the railroads controlled
by IPH through access to Chai-EGI's resources and to achieve economies
of scale through greater centralization of administrative functions.
Furthermore, Chai-EGI states that it plans to provide or secure access
to sources of capital that will, in turn, promote growth among IPH's
railroads.
---------------------------------------------------------------------------
\3\ A copy of a draft of the agreement was submitted under seal
along with a motion for protective order pursuant to 49 CFR
1104.14(b). That motion will be addressed in a separate decision.
---------------------------------------------------------------------------
Chai-EGI certifies that: (1) None of the rail lines and carriers to
be controlled pursuant to this notice of exemption connect with one
another; (2) the subject control transaction is not a part of a series
of anticipated transactions that would connect some or all of the rail
lines; and (3) the transaction does not involve a Class I rail carrier.
Therefore, the transaction is exempt from the prior approval
requirements of 49 U.S.C. 11323 pursuant to 49 CFR 1180.2(d)(2).
Under 49 U.S.C. 10502(g), the Board may not use its exemption
authority to relieve a rail carrier of its statutory obligation to
protect the interests of its employees. Section 11326(c), however, does
not provide for labor protection for transactions under 11324 and 11325
that involve only Class III rail carriers. Accordingly, the Board may
not impose labor protective conditions here, because all of the
carriers involved are Class III carriers.
If the verified notice contains false or misleading information,
the exemption is void ab initio. Petitions to revoke the exemption
under 49 U.S.C. 10502(d) may be filed at any time. The filing of a
petition to revoke will not automatically stay the effectiveness of the
exemption. Stay petitions must be filed no later than April 30, 2014
(at least seven days before the exemption becomes effective).
An original and 10 copies of all pleadings, referring to Docket No.
FD 35816, must be filed with the Surface Transportation Board, 395 E
Street SW., Washington, DC 20423-0001. In addition, a copy must be
served on Myles L. Tobin, Fletcher & Sippel LLC, 29 North Wacker Drive,
Suite 920, Chicago, IL 60606-2832.
Board decisions and notices are available on our Web site at
``WWW.STB.DOT.GOV.''
Decided: April 18, 2014.
By the Board, Rachel D. Campbell, Director, Office of
Proceedings.
Raina S. White,
Clearance Clerk.
[FR Doc. 2014-09265 Filed 4-22-14; 8:45 am]
BILLING CODE 4915-01-P