Information Reporting of Minimum Essential Coverage; Correction, 24331-24332 [2014-09795]

Download as PDF Federal Register / Vol. 79, No. 83 / Wednesday, April 30, 2014 / Rules and Regulations Pittstown, NJ, Alexandria, Takeoff Minimums and Obstacle DP, Amdt 2 Teterboro, NJ, Teterboro, RNAV (GPS) X RWY 6, Amdt 1A Sydney, NY, Sidney Muni, Takeoff Minimums and Obstacle DP, Amdt 5 Dayton, OH, James M Cox Dayton Intl, RNAV (GPS) Z RWY 6L, Amdt 1B Dayton, OH, James M Cox Dayton Intl, RNAV (GPS) Z RWY 24R, Amdt 1B Dayton, OH, James M Cox Dayton Intl, RNAV (RNP) Y RWY 6L, Orig Dayton, OH, James M Cox Dayton Intl, RNAV (RNP) Y RWY 24R, Orig Newport, OR, Newport Muni, Takeoff Minimums and Obstacle DP, Amdt 2A Corpus Christi, TX, Corpus Christi Intl, RNAV (RNP) Z RWY 31, Orig-C El Paso, TX, Horizon, Takeoff Minimums and Obstacle DP, Orig, CANCELED El Paso, TX, Horizon, VOR/DME OR GPS–A, Amdt 4C, CANCELED Houston, TX, George Bush Intercontinental/Houston, GLS RWY 8L, Amdt 1 Houston, TX, George Bush Intercontinental/Houston, GLS RWY 8R, Amdt 1 Houston, TX, George Bush Intercontinental/Houston, GLS RWY 9, Amdt 1 Houston, TX, George Bush Intercontinental/Houston, GLS RWY 26L, Amdt 1 Houston, TX, George Bush Intercontinental/Houston, GLS RWY 26R, Amdt 1 Houston, TX, George Bush Intercontinental/Houston, GLS RWY 27, Amdt 1 Norfolk, VA, Norfolk Intl, Takeoff Minimums and Obstacle DP, Amdt 1 Christiansted, VI, Henry E Rohlsen, Takeoff Minimums and Obstacle DP, Amdt 9 Yakima, WA, Yakima Air Terminal/ McAllister Field, RNAV (RNP) RWY 9, Orig-A Yakima, WA, Yakima Air Terminal/ McAllister Field, RNAV (RNP) Z RWY 9, Orig, CANCELED ACTION: Correcting amendment. This document contains corrections to final regulations (TD 9660) that were published in the Federal Register on Monday, March 10, 2014 (79 FR 13220). The final regulations provide guidance to providers of minimum essential health coverage that are subject to the information reporting requirements of section 6055 of the Internal Revenue Code. SUMMARY: This correction is effective April 30, 2014 and applicable March 10, 2014. DATES: FOR FURTHER INFORMATION CONTACT: Andrew Braden, at (202) 317–7008 (not a toll free number). SUPPLEMENTARY INFORMATION: Background The final regulations (TD 9660) that are the subject of this correction is under section 6055 of the Internal Revenue Code. Need for Correction As published, the final and temporary regulations (TD 9660) contain errors that may prove to be misleading and are in need of clarification. mstockstill on DSK4VPTVN1PROD with RULES Internal Revenue Service (IRS), Treasury. ACTION: Final regulations; correction. AGENCY: This document contains corrections to final regulations (TD 9660) that were published in the Federal Register on Monday, March 10, 2014 (79 FR 13220). The final regulations provide guidance to providers of minimum essential health coverage that are subject to the information reporting requirements of section 6055 of the Internal Revenue Code. SUMMARY: This correction is effective April 30, 2014 and applicable March 10, 2014. FOR FURTHER INFORMATION CONTACT: Andrew Braden, at (202) 317–7008 (not a toll free number). SUPPLEMENTARY INFORMATION: DATES: Background PART 1—INCOME TAXES Correction of Publication Paragraph 1. The authority citation for part 1 continues to read in part as follows: ■ Authority: 26 U.S.C. 7805 * * * [Corrected] RIN 1545–BL31 [FR Doc. 2014–09796 Filed 4–29–14; 8:45 am] BILLING CODE 4830–01–P Information Reporting of Minimum Essential Coverage; Correction Internal Revenue Service (IRS), Treasury. AGENCY: Jkt 232001 Information Reporting of Minimum Essential Coverage; Correction As published, the final regulations (TD 9660) contain errors that may prove to be misleading and are in need of clarification. [TD 9660] 16:04 Apr 29, 2014 RIN 1545–BL31 Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments: Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). VerDate Mar<15>2010 [TD 9660] Need for Correction Par. 2. In paragraph (c)(2)(i)(A) the language ‘‘(f)(4)(i)’’ is removed and the language ‘‘(f)(2)(i)’’ added in its place. 26 CFR Part 1 26 CFR Parts 1, 301, and 602 Correction of Publication ■ Internal Revenue Service Internal Revenue Service Income taxes, Reporting and recordkeeping requirements. § 1.6055–1 DEPARTMENT OF THE TREASURY DEPARTMENT OF THE TREASURY The final regulations (TD 9660) that are the subject of this correction is under section 6055 of the Internal Revenue Code. List of Subjects in 26 CFR Part 1 [FR Doc. 2014–09636 Filed 4–29–14; 8:45 am] BILLING CODE 4910–13–P 24331 PO 00000 Frm 00021 Fmt 4700 Sfmt 4700 Accordingly, the final regulations (TD 9660), that are the subject of FR Doc. 2014–05051, are corrected as follows: 1. On page 13220, second column, in the preamble, under the caption FOR FURTHER INFORMATION CONTACT, first line, the language ‘‘Andrew Braden, (202) 317–4718 (not a’’ is corrected to read ‘‘Andrew Braden, (202) 317–7008 (not a’’. 2. On page 13221, third column, in the preamble, the seventh line of the second full paragraph, the language ‘‘that that the plan sponsor of a self-’’ is corrected to read ‘‘that the plan sponsor of a self-’’. 3. On page 13222, third column, in the preamble, the first line from the top of the page, the language ‘‘section 5000A individual responsibility’’ is corrected to read ‘‘section 5000A individual shared responsibility’’. E:\FR\FM\30APR1.SGM 30APR1 24332 Federal Register / Vol. 79, No. 83 / Wednesday, April 30, 2014 / Rules and Regulations 4. On page 13222, third column, in the preamble, the seventh line from the top of the page, the language ‘‘name and TIN combination enable the’’ is corrected to read ‘‘name and TIN combination enables the’’. 5. On page 13223, second column, in the preamble, the entire second full paragraph, the language ‘‘For example, a reporting entity that makes an unsuccessful initial solicitation for a TIN in December 2014 must make a second solicitation by December 31, 2015. Assuming that request is also unsuccessful, the reporting entity would not be penalized if its section 6055 reporting submitted in early 2016 reported a date of birth in place of TIN for the individual in question. One additional solicitation must be made by December 31, 2016, to have acted in a responsible manner.’’ Is corrected to read ‘‘For example, a reporting entity that makes an unsuccessful initial solicitation for a TIN in December 2015 must make the first annual solicitation by January 31, 2016. The second annual solicitation must be made by December 31, 2016, to have acted in a responsible manner. Assuming that request is also unsuccessful, the reporting entity would not be penalized if its section 6055 reporting submitted in early 2017 reported a date of birth in place of TIN for the individual in question.’’. 6. On page 13224, second column, in the preamble, the second line of the first full paragraph, the language ‘‘determining whether the 250 return’’ is corrected to read ‘‘determining whether the 250-return’’. 7. On page 13224, second column, in the preamble, the sixth line of the first full paragraph, the language ‘‘and W–2, that apply the 250 return’’ is corrected to read ‘‘and W–2, that apply the 250return’’. Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 2014–09795 Filed 4–29–14; 8:45 am] mstockstill on DSK4VPTVN1PROD with RULES BILLING CODE 4830–01–P DEPARTMENT OF HOMELAND SECURITY Coast Guard 33 CFR Part 100 [Docket Number USCG–2014–0110] RIN 1625–AA08 Special Local Regulation; Low Country Splash, Wando River, Cooper River, and Charleston Harbor; Charleston, SC Coast Guard, DHS. ACTION: Temporary final rule. AGENCY: The Coast Guard is establishing a special local regulation on the waters of the Wando River, Cooper River, and Charleston Harbor in Charleston, SC during the Low Country Splash in Charleston, SC, on May 24, 2014. This special local regulation is necessary to ensure the safety of participants, spectators, and the general public during the event. The special local regulation will temporarily restrict vessel traffic in a portion of the Wando River and Charleston Harbor, preventing non-participant vessels from entering, transiting through, anchoring in, or remaining within the regulated area unless authorized by the Captain of the Port Charleston or a designated representative. SUMMARY: This rule is effective on May 24, 2014, and will be enforced from 7:00 a.m. until 9:00 a.m. ADDRESSES: Documents indicated in this preamble as being available in the docket are part of docket USCG–2014– 0110 and are available online by going to http://www.regulations.gov, inserting USCG–2014–0110 in the ‘‘Keyword’’ box, and then clicking ‘‘Search.’’ They are also available for inspection or copying at the 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, between 9 a.m. and 5 p.m., Monday through Friday, except Federal holidays. FOR FURTHER INFORMATION CONTACT: If you have questions on this rule, call Sector Charleston Office of Waterways Management, Coast Guard; telephone 843–740–3184, email christopher.l.ruleman@uscg.mil. If you have questions on viewing the docket, call Cheryl Collins, Program Manager, Docket Operations, telephone 202–366– 9826. SUPPLEMENTARY INFORMATION: DATES: Table of Acronyms DHS VerDate Mar<15>2010 16:04 Apr 29, 2014 Jkt 232001 PO 00000 Department of Homeland Security Frm 00022 Fmt 4700 Sfmt 4700 FR Federal Register NPRM Notice of Proposed Rulemaking A. Regulatory History and Information On March 21, 2014, we published a notice of proposed rulemaking (NPRM) entitled Special Local Regulation; Low Country Splash, Wando River, Cooper River, and Charleston Harbor, Charleston, SC in the Federal Register (76 FR 246). We received no comments on the proposed rule. No public meeting was requested, and none was held. B. Basis and Purpose The legal basis for the rule is the Coast Guard’s authority to establish special local regulations: 33 U.S.C. 1233. The purpose of the rule is to insure safety of life on navigable waters of the United States during the Low Country Splash. C. Discussion of Comments, Changes and the Final Rule On Saturday, May 24, 2014, the Low Country Splash is scheduled to take place on the waters of the Wando River, Cooper River, and Charleston Harbor. The race will commence at Daniel Island Pier, transit south in the Wando River, crossing the navigational channel at Hobcaw Point and continuing South into Charleston Harbor. The race will finish at Charleston Harbor Resort Marina. The event consists of a large number of swimmers. There will be safety vessels preceding the participating swimmers, and following the last participating swimmers. This event poses significant risks to participants, spectators, and the boating public because of the large number of swimmers and recreational vessels that are expected in the area of the event. The special local regulation is necessary to ensure the safety of participants, spectators, and vessels from the hazards associated with the event. The special local regulation will designate a temporary regulated area on the Wando River, Cooper River, and Charleston Harbor in Charleston, South Carolina. The special local regulation will be enforced from 7:00 a.m. until 9:00 a.m. on May 24, 2014. Persons and vessels may not enter, transit through, anchor in, or remain within the safety zone unless authorized by the Captain of the Port Charleston or a designated representative. Persons and vessels desiring to enter, transit through, anchor in, or remain within the regulated area may contact the Captain of the Port Charleston by telephone at (843) 740–7050, or a designated representative via VHF radio on channel 16, to request authorization. If authorization to enter, transit through, E:\FR\FM\30APR1.SGM 30APR1

Agencies

[Federal Register Volume 79, Number 83 (Wednesday, April 30, 2014)]
[Rules and Regulations]
[Pages 24331-24332]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2014-09795]


-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 301, and 602

[TD 9660]
RIN 1545-BL31


Information Reporting of Minimum Essential Coverage; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations; correction.

-----------------------------------------------------------------------

SUMMARY: This document contains corrections to final regulations (TD 
9660) that were published in the Federal Register on Monday, March 10, 
2014 (79 FR 13220). The final regulations provide guidance to providers 
of minimum essential health coverage that are subject to the 
information reporting requirements of section 6055 of the Internal 
Revenue Code.

DATES: This correction is effective April 30, 2014 and applicable March 
10, 2014.

FOR FURTHER INFORMATION CONTACT: Andrew Braden, at (202) 317-7008 (not 
a toll free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9660) that are the subject of this 
correction is under section 6055 of the Internal Revenue Code.

Need for Correction

    As published, the final regulations (TD 9660) contain errors that 
may prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the final regulations (TD 9660), that are the subject 
of FR Doc. 2014-05051, are corrected as follows:
    1. On page 13220, second column, in the preamble, under the caption 
FOR FURTHER INFORMATION CONTACT, first line, the language ``Andrew 
Braden, (202) 317-4718 (not a'' is corrected to read ``Andrew Braden, 
(202) 317-7008 (not a''.
    2. On page 13221, third column, in the preamble, the seventh line 
of the second full paragraph, the language ``that that the plan sponsor 
of a self-'' is corrected to read ``that the plan sponsor of a self-''.
    3. On page 13222, third column, in the preamble, the first line 
from the top of the page, the language ``section 5000A individual 
responsibility'' is corrected to read ``section 5000A individual shared 
responsibility''.

[[Page 24332]]

    4. On page 13222, third column, in the preamble, the seventh line 
from the top of the page, the language ``name and TIN combination 
enable the'' is corrected to read ``name and TIN combination enables 
the''.
    5. On page 13223, second column, in the preamble, the entire second 
full paragraph, the language ``For example, a reporting entity that 
makes an unsuccessful initial solicitation for a TIN in December 2014 
must make a second solicitation by December 31, 2015. Assuming that 
request is also unsuccessful, the reporting entity would not be 
penalized if its section 6055 reporting submitted in early 2016 
reported a date of birth in place of TIN for the individual in 
question. One additional solicitation must be made by December 31, 
2016, to have acted in a responsible manner.'' Is corrected to read 
``For example, a reporting entity that makes an unsuccessful initial 
solicitation for a TIN in December 2015 must make the first annual 
solicitation by January 31, 2016. The second annual solicitation must 
be made by December 31, 2016, to have acted in a responsible manner. 
Assuming that request is also unsuccessful, the reporting entity would 
not be penalized if its section 6055 reporting submitted in early 2017 
reported a date of birth in place of TIN for the individual in 
question.''.
    6. On page 13224, second column, in the preamble, the second line 
of the first full paragraph, the language ``determining whether the 250 
return'' is corrected to read ``determining whether the 250-return''.
    7. On page 13224, second column, in the preamble, the sixth line of 
the first full paragraph, the language ``and W-2, that apply the 250 
return'' is corrected to read ``and W-2, that apply the 250-return''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2014-09795 Filed 4-29-14; 8:45 am]
BILLING CODE 4830-01-P