Allocation of Assets in Single-Employer Plans; Benefits Payable in Terminated Single-Employer Plans; Interest Assumptions for Valuing and Paying Benefits, 13239-13241 [2015-05780]
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Federal Register / Vol. 80, No. 49 / Friday, March 13, 2015 / Rules and Regulations
required for a transfer of a section 1256
option that is a covered security:
(i) The original basis of the option;
and
(ii) The fair market value of the option
as of the end of the prior calendar year.
(f) Additional information required
for a debt instrument. In addition to the
information required in § 1.6045A–
1(b)(3) for a transfer of a debt instrument
that is a covered security, the transferor
must provide the last date on or before
the transfer date that the transferor
made an adjustment for a particular
item (for example, the last date on or
before the transfer date that bond
premium was amortized). This
paragraph (f) applies to a transfer that
occurs on or after June 30, 2015.
(g) Expiration date. The applicability
of this section expires on or before
March 12, 2018.
■ Par. 6. Section 1.6049–5 is amended
by adding a sentence after the third
sentence in paragraph (f) to read as
follows:
§ 1.6049–5 Interest and original issue
discount subject to reporting after
December 31, 1982.
*
*
*
*
*
(f) * * * However, see § 1.6049–9 for
the reporting of premium for a debt
instrument acquired on or after January
1, 2014. * * *
*
*
*
*
*
■ Par. 7. Section 1.6049–9 is added to
read as follows:
tkelley on DSK3SPTVN1PROD with RULES
§ 1.6049–9 Premium subject to reporting
for a debt instrument acquired on or after
January 1, 2014.
(a) General rule. Notwithstanding
§ 1.6049–5(f), for a debt instrument
acquired on or after January 1, 2014, if
a broker (as defined in § 1.6045–1(a)(1))
is required to file a statement for the
debt instrument under § 1.6049–6, the
broker generally must report any bond
premium (as defined in § 1.171–1(d)) or
acquisition premium (as defined in
§ 1.1272–2(b)(3)) for the calendar year.
This section, however, only applies to a
debt instrument that is a covered
security as defined in § 1.6045–1(a)(15).
(b) Reporting of bond premium
amortization. Unless a broker has been
notified in writing in accordance with
§ 1.6045–1(n)(5) that a customer does
not want to amortize bond premium
under section 171, the broker must
report the amount of any amortizable
bond premium allocable to a stated
interest payment made to the customer
during the calendar year. See §§ 1.171–
2 and 1.171–3 to determine the amount
of amortizable bond premium allocable
to a stated interest payment. Instead of
reporting a gross amount for both stated
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16:34 Mar 12, 2015
Jkt 235001
interest and amortizable bond premium,
a broker may report a net amount of
stated interest that reflects the offset of
the stated interest payment by the
amount of amortizable bond premium
allocable to the payment. In this case,
the broker must not report the
amortizable bond premium as a separate
item. This paragraph (b) also applies to
amortizable bond premium on a taxexempt obligation, which is required to
be amortized under section 171.
(c) Reporting of acquisition premium
amortization. A broker must report the
amount of any acquisition premium
amortization that reduces the amount of
original issue discount includible in
income by the customer during a
calendar year. For a debt instrument
acquired on or after January 1, 2015, a
broker must use the rules in § 1.1272–
2(b)(4) to determine the amount of
acquisition premium amortization.
However, for a debt instrument acquired
on or after January 1, 2014, and before
January 1, 2015, if a customer timely
notifies the broker in accordance with
§ 1.6045–1(n)(5), a broker may use the
rules in § 1.1272–3 to determine the
amount of acquisition premium
amortization. Instead of reporting a
gross amount for both original issue
discount and acquisition premium
amortization, a broker may report a net
amount of original issue discount that
reflects the offset of the original issue
discount includible in income by the
customer for the calendar year by the
amount of acquisition premium
allocable to the original issue discount.
In this case, the broker must not report
the acquisition premium amortization as
a separate item. See § 1.6049–10T for
the reporting of acquisition premium on
a tax-exempt obligation.
§ 1.6049–9T
[Removed]
Par. 8. Section 1.6049–9T is removed.
Par. 9. Section 1.6049–10T is added to
read as follows:
■
■
§ 1.6049–10T Reporting of original issue
discount on a tax-exempt obligation
(temporary).
(a) In general. For purposes of section
6049, a payor (as defined in § 1.6049–
4(a)(2)) of original issue discount (OID)
on a tax-exempt obligation (as defined
in section 1288(b)(2)) is required to
report the daily portions of OID on the
obligation as if the daily portions of OID
that accrued during a calendar year
were paid to the holder (or holders) of
the obligation in the calendar year. The
amount of the daily portions of OID that
accrues during a calendar year is
determined as if section 1272 and
§ 1.1272–1 applied to a tax-exempt
obligation. Notwithstanding any other
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13239
rule in section 6049 and the regulations
thereunder, a payor must determine
whether a tax-exempt obligation was
issued with OID and the amount of OID
that accrues for each relevant period. As
prescribed by section 1288(b)(1), OID on
a tax-exempt obligation is determined
without regard to the de minimis rules
in section 1273(a)(3) and § 1.1273–1(d).
(b) Acquisition premium. A payor is
required to report acquisition premium
amortization on a tax-exempt obligation
in accordance with the rules in
§ 1.6049–9(c) as if section 1272 applied
to a tax-exempt obligation. See
paragraph (a) of this section to
determine the amount of OID allocable
to an accrual period.
(c) Effective/applicability date. This
section applies to a tax-exempt
obligation acquired on or after January
1, 2017.
(d) Expiration date. The applicability
of this section expires on or before
March 12, 2018.
John Dalrymple,
Deputy Commissioner for Services and
Enforcement.
Approved: February 19, 2015.
Mark J. Mazur,
Assistant Secretary of the Treasury (Tax
Policy).
[FR Doc. 2015–05648 Filed 3–12–15; 8:45 am]
BILLING CODE 4830–01–P
PENSION BENEFIT GUARANTY
CORPORATION
29 CFR Parts 4022 and 4044
Allocation of Assets in SingleEmployer Plans; Benefits Payable in
Terminated Single-Employer Plans;
Interest Assumptions for Valuing and
Paying Benefits
Pension Benefit Guaranty
Corporation.
ACTION: Final rule.
AGENCY:
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 April 2015 and
interest assumptions under the asset
allocation regulation for valuation dates
in the second quarter of 2015. The
interest assumptions are used for
valuing and paying benefits under
terminating single-employer plans
covered by the pension insurance
system administered by PBGC.
DATES: Effective April 1, 2015.
SUMMARY:
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13240
Federal Register / Vol. 80, No. 49 / Friday, March 13, 2015 / Rules and Regulations
FOR FURTHER INFORMATION CONTACT:
Catherine B. Klion (Klion.Catherine@
PBGC.gov), Assistant General Counsel
for Regulatory Affairs, Pension Benefit
Guaranty Corporation, 1200 K Street
NW., Washington, DC 20005, 202–326–
4024. (TTY/TDD users may call the
Federal relay service toll free at 1–800–
877–8339 and ask to be connected to
202–326–4024.)
SUPPLEMENTARY INFORMATION: PBGC’s
regulations on Allocation of Assets in
Single-Employer Plans (29 CFR part
4044) and Benefits Payable in
Terminated Single-Employer Plans (29
CFR part 4022) prescribe actuarial
assumptions—including interest
assumptions—for valuing and paying
plan benefits under terminating singleemployer plans covered by title IV of
the Employee Retirement Income
Security Act of 1974. The interest
assumptions in the regulations are also
published on PBGC’s Web site (https://
www.pbgc.gov).
The interest assumptions in Appendix
B to Part 4044 are used to value benefits
for allocation purposes under ERISA
section 4044. PBGC uses the interest
assumptions in Appendix B to Part 4022
to determine whether a benefit is
payable as a lump sum and to determine
the amount to pay. Appendix C to Part
4022 contains interest assumptions for
private-sector pension practitioners to
refer to if they wish to use lump-sum
interest rates determined using PBGC’s
historical methodology. Currently, the
rates in Appendices B and C of the
benefit payment regulation are the same.
The interest assumptions are intended
to reflect current conditions in the
financial and annuity markets.
Assumptions under the asset allocation
regulation are updated quarterly;
assumptions under the benefit payments
regulation are updated monthly. This
final rule updates the benefit payments
interest assumptions for April 2015 and
updates the asset allocation interest
assumptions for the second quarter
(April through June) of 2015.
The second quarter 2015 interest
assumptions under the allocation
regulation will be 2.71 percent for the
first 20 years following the valuation
date and 2.78 percent thereafter. In
comparison with the interest
assumptions in effect for the first
quarter of 2015, these interest
assumptions represent no change in the
select period (the period during which
the select rate (the initial rate) applies),
a decrease of 0.18 percent in the select
rate, and a decrease of 0.34 percent in
the ultimate rate (the final rate).
The April 2015 interest assumptions
under the benefit payments regulation
will be 0.75 percent for the period
during which a benefit is in pay status
and 4.00 percent during any years
preceding the benefit’s placement in pay
status. In comparison with the interest
assumptions in effect for March 2015,
these interest assumptions represent an
increase of 0.25 percent in the
immediate annuity rate and are
otherwise unchanged.
PBGC has determined that notice and
public comment on this amendment are
impracticable and contrary to the public
interest. This finding is based on the
need to determine and issue new
interest assumptions promptly so that
the assumptions can reflect current
market conditions as accurately as
possible.
Because of the need to provide
immediate guidance for the valuation
and payment of benefits under plans
with valuation dates during April 2015,
PBGC finds that good cause exists for
making the assumptions set forth in this
amendment effective less than 30 days
after publication.
PBGC has determined that this action
is not a ‘‘significant regulatory action’’
under the criteria set forth in Executive
Order 12866.
Because no general notice of proposed
rulemaking is required for this
amendment, the Regulatory Flexibility
Act of 1980 does not apply. See 5 U.S.C.
601(2).
List of Subjects
29 CFR Part 4022
Employee benefit plans, Pension
insurance, Pensions, Reporting and
recordkeeping requirements.
29 CFR Part 4044
Employee benefit plans, Pension
insurance, Pensions.
In consideration of the foregoing, 29
CFR parts 4022 and 4044 are amended
as follows:
PART 4022—BENEFITS PAYABLE IN
TERMINATED SINGLE–EMPLOYER
PLANS
1. The authority citation for part 4022
continues to read as follows:
■
Authority: 29 U.S.C. 1302, 1322, 1322b,
1341(c)(3)(D), and 1344.
2. In appendix B to part 4022, Rate Set
258, as set forth below, is added to the
table.
■
Appendix B to Part 4022—Lump Sum
Interest Rates for PBGC Payments
*
*
For plans with a valuation date
On or after
*
258 ..........
Before
*
*
5–1–15
4–1–15
3. In appendix C to part 4022, Rate Set
258, as set forth below, is added to the
table.
■
i1
*
i2
i3
n1
n2
4.00
*
4.00
4.00
*
7
8
*
0.75
*
*
*
*
tkelley on DSK3SPTVN1PROD with RULES
For plans with a valuation date
Rate set
On or after
VerDate Sep<11>2014
Before
*
*
5–1–15
4–1–15
16:34 Mar 12, 2015
Jkt 235001
*
Appendix C to Part 4022—Lump Sum
Interest Rates for Private-Sector
Payments
*
*
258 ..........
*
Deferred annuities
(percent)
Immediate annuity rate
(percent)
Rate set
*
PO 00000
Frm 00042
Deferred annuities
(percent)
Immediate annuity rate
(percent)
i1
*
i3
n1
n2
4.00
*
4.00
4.00
*
7
8
*
0.75
Fmt 4700
i2
Sfmt 4700
E:\FR\FM\13MRR1.SGM
13MRR1
13241
Federal Register / Vol. 80, No. 49 / Friday, March 13, 2015 / Rules and Regulations
Authority: 29 U.S.C. 1301(a), 1302(b)(3),
1341, 1344, 1362.
PART 4044—ALLOCATION OF
ASSETS IN SINGLE-EMPLOYER
PLANS
Appendix B to Part 4044—Interest
Rates Used to Value Benefits
5. In appendix B to part 4044, a new
entry for April–June 2015, as set forth
below, is added to the table.
*
■
4. The authority citation for part 4044
continues to read as follows:
■
*
*
*
*
The values of it are:
For valuation dates occurring in the month—
it
*
*
*
April–June 2015 ................................................................
Issued in Washington, DC, on this 6th day
of March 2015.
Judith Starr,
General Counsel, Pension Benefit Guaranty
Corporation.
[FR Doc. 2015–05780 Filed 3–12–15; 8:45 am]
BILLING CODE 7709–02–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 117
[Docket No. USCG–2014–0966]
Drawbridge Operation Regulation;
Mokelumne River, East Isleton, CA
Coast Guard, DHS.
Notice of deviation from
drawbridge regulation.
AGENCY:
ACTION:
The Coast Guard has issued a
temporary deviation from the operating
schedule that governs the California
Department of Transportation highway
drawbridge across the Mokelumne
River, mile 3.0, at East Isleton, CA. The
deviation is necessary to allow the
bridge owner to perform structural
repair work to the bridge. This deviation
allows the bridge to remain in the
closed-to-navigation position during the
deviation period.
DATES: This deviation is effective
without actual notice from March 13,
2015 through 10 p.m. on May 29, 2015.
For the purposes of enforcement, actual
notice will be used from 5 a.m. on
March 2, 2015, until March 13, 2015.
ADDRESSES: The docket for this
deviation, [USCG–2014–0966], is
available at https://www.regulations.gov.
Type the docket number in the
‘‘SEARCH’’ box and click ‘‘SEARCH.’’
Click on Open Docket Folder on the line
associated with this deviation. You may
also visit the Docket Management
Facility in Room W12–140 on the
ground floor of the Department of
Transportation West Building, 1200
tkelley on DSK3SPTVN1PROD with RULES
SUMMARY:
VerDate Sep<11>2014
16:34 Mar 12, 2015
Jkt 235001
for t =
it
for t =
1–20
*
0.0278
>20
*
0.0271
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 temporary
deviation, call or email David H.
Sulouff, Chief, Bridge Section, Eleventh
Coast Guard District; telephone 510–
437–3516, email David.H.Sulouff@
uscg.mil. If you have questions on
viewing the docket, call Cheryl Collins,
Program Manager, Docket Operations,
telephone 202–366–9826.
SUPPLEMENTARY INFORMATION: California
Department of Transportation has
requested a temporary change to the
operation of the California Department
of Transportation highway drawbridge
across the Mokelumne River, mile 3.0,
at East Isleton, CA. The drawbridge
navigation span provides approximately
7 feet vertical clearance above Mean
High Water in the closed-to-navigation
position. In accordance with 33 CFR
117.175(a), the draw opens on signal
from November 1 through April 30 from
9 a.m. to 5 p.m.; and from May 1
through October 31 from 6 a.m. to 10
p.m., except that during the following
periods the draw need only open for
recreational vessels on the hour, 20
minutes past the hour, and 40 minutes
past the hour: Saturdays, 10 a.m. until
2 p.m.; Sundays, 11 a.m. until 6 p.m.;
and Memorial Day, Fourth of July and
Labor Day 11 a.m. until 6 p.m. At all
other times the drawbridge shall open
on signal if at least 4 hours notice is
given. Navigation on the waterway is
commercial and recreational.
The drawspan will be secured in the
closed-to-navigation position from 5
a.m. on March 2, 2015 to 10 p.m. on
May 29, 2015, due to replacement of
bridge deck and rehabilitation of the
bridge control house. This temporary
deviation has been coordinated with the
waterway users. Caltrans work plan and
dates have been tailored to produce the
least possible impacts to waterway
traffic, land traffic, businesses and
potential flood response plans, while
PO 00000
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it
*
for t =
*
N/A
N/A
allowing the work to be performed, to
ensure dependable future operation of
the drawbridge. Vessels able to pass
through the drawbridge in the closed
position may do so at any time. The
drawbridge will not be able to open for
emergencies. Alternative paths for
recreational vessel traffic are available
via Little Potato Slough and Georgiana
Slough. Alternative paths for land traffic
are also available. The Coast Guard will
inform waterway users of this temporary
deviation via our Local and Broadcast
Notices to Mariners, to minimize
resulting navigational impacts.
In accordance with 33 CFR 117.35(e),
the drawbridge must return to its regular
operating schedule immediately at the
end of the effective period of this
temporary deviation. This deviation
from the operating regulations is
authorized under 33 CFR 117.35.
Dated: February 27, 2015.
D.H. Sulouff,
District Bridge Chief, Eleventh Coast Guard
District.
[FR Doc. 2015–05745 Filed 3–12–15; 8:45 am]
BILLING CODE 9110–04–P
DEPARTMENT OF HOMELAND
SECURITY
Coast Guard
33 CFR Part 165
[Docket Number USCG–2015–0076]
RIN 1625–AA00
Safety Zone; Tuscaloosa Regional Air
Show; Black Warrior River;
Tuscaloosa, AL
Coast Guard, DHS.
Temporary final rule.
AGENCY:
ACTION:
The Coast Guard is
establishing a temporary safety zone
encompassing the waters of the Black
Warrior River in Tuscaloosa, AL. This
action is necessary for the safeguard of
participants and spectators, including
all crews, vessels, and persons on
SUMMARY:
E:\FR\FM\13MRR1.SGM
13MRR1
]]>Agencies
[Federal Register Volume 80, Number 49 (Friday, March 13, 2015)]
[Rules and Regulations]
[Pages 13239-13241]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2015-05780]
=======================================================================
-----------------------------------------------------------------------
PENSION BENEFIT GUARANTY CORPORATION
29 CFR Parts 4022 and 4044
Allocation of Assets in Single-Employer Plans; Benefits Payable
in Terminated Single-Employer Plans; Interest Assumptions for Valuing
and Paying Benefits
AGENCY: Pension Benefit Guaranty Corporation.
ACTION: Final rule.
-----------------------------------------------------------------------
SUMMARY: 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 April 2015 and interest assumptions under the
asset allocation regulation for valuation dates in the second quarter
of 2015. The interest assumptions are used for valuing and paying
benefits under terminating single-employer plans covered by the pension
insurance system administered by PBGC.
DATES: Effective April 1, 2015.
[[Page 13240]]
FOR FURTHER INFORMATION CONTACT: Catherine B. Klion
(Klion.Catherine@PBGC.gov), Assistant General Counsel for Regulatory
Affairs, Pension Benefit Guaranty Corporation, 1200 K Street NW.,
Washington, DC 20005, 202-326-4024. (TTY/TDD users may call the Federal
relay service toll free at 1-800-877-8339 and ask to be connected to
202-326-4024.)
SUPPLEMENTARY INFORMATION: PBGC's regulations on Allocation of Assets
in Single-Employer Plans (29 CFR part 4044) and Benefits Payable in
Terminated Single-Employer Plans (29 CFR part 4022) prescribe actuarial
assumptions--including interest assumptions--for valuing and paying
plan benefits under terminating single-employer plans covered by title
IV of the Employee Retirement Income Security Act of 1974. The interest
assumptions in the regulations are also published on PBGC's Web site
(https://www.pbgc.gov).
The interest assumptions in Appendix B to Part 4044 are used to
value benefits for allocation purposes under ERISA section 4044. PBGC
uses the interest assumptions in Appendix B to Part 4022 to determine
whether a benefit is payable as a lump sum and to determine the amount
to pay. Appendix C to Part 4022 contains interest assumptions for
private-sector pension practitioners to refer to if they wish to use
lump-sum interest rates determined using PBGC's historical methodology.
Currently, the rates in Appendices B and C of the benefit payment
regulation are the same.
The interest assumptions are intended to reflect current conditions
in the financial and annuity markets. Assumptions under the asset
allocation regulation are updated quarterly; assumptions under the
benefit payments regulation are updated monthly. This final rule
updates the benefit payments interest assumptions for April 2015 and
updates the asset allocation interest assumptions for the second
quarter (April through June) of 2015.
The second quarter 2015 interest assumptions under the allocation
regulation will be 2.71 percent for the first 20 years following the
valuation date and 2.78 percent thereafter. In comparison with the
interest assumptions in effect for the first quarter of 2015, these
interest assumptions represent no change in the select period (the
period during which the select rate (the initial rate) applies), a
decrease of 0.18 percent in the select rate, and a decrease of 0.34
percent in the ultimate rate (the final rate).
The April 2015 interest assumptions under the benefit payments
regulation will be 0.75 percent for the period during which a benefit
is in pay status and 4.00 percent during any years preceding the
benefit's placement in pay status. In comparison with the interest
assumptions in effect for March 2015, these interest assumptions
represent an increase of 0.25 percent in the immediate annuity rate and
are otherwise unchanged.
PBGC has determined that notice and public comment on this
amendment are impracticable and contrary to the public interest. This
finding is based on the need to determine and issue new interest
assumptions promptly so that the assumptions can reflect current market
conditions as accurately as possible.
Because of the need to provide immediate guidance for the valuation
and payment of benefits under plans with valuation dates during April
2015, PBGC finds that good cause exists for making the assumptions set
forth in this amendment effective less than 30 days after publication.
PBGC has determined that this action is not a ``significant
regulatory action'' under the criteria set forth in Executive Order
12866.
Because no general notice of proposed rulemaking is required for
this amendment, the Regulatory Flexibility Act of 1980 does not apply.
See 5 U.S.C. 601(2).
List of Subjects
29 CFR Part 4022
Employee benefit plans, Pension insurance, Pensions, Reporting and
recordkeeping requirements.
29 CFR Part 4044
Employee benefit plans, Pension insurance, Pensions.
In consideration of the foregoing, 29 CFR parts 4022 and 4044 are
amended as follows:
PART 4022--BENEFITS PAYABLE IN TERMINATED SINGLE-EMPLOYER PLANS
0
1. The authority citation for part 4022 continues to read as follows:
Authority: 29 U.S.C. 1302, 1322, 1322b, 1341(c)(3)(D), and 1344.
0
2. In appendix B to part 4022, Rate Set 258, as set forth below, is
added to the table.
Appendix B to Part 4022--Lump Sum Interest Rates for PBGC Payments
* * * * *
----------------------------------------------------------------------------------------------------------------
For plans with a valuation Deferred annuities (percent)
date Immediate -------------------------------------
Rate set -------------------------------- annuity rate
On or after Before (percent) i1 i2 i3 n1 n2
----------------------------------------------------------------------------------------------------------------
* * * * * * *
258...................... 4-1-15 5-1-15 0.75 4.00 4.00 4.00 7 8
----------------------------------------------------------------------------------------------------------------
0
3. In appendix C to part 4022, Rate Set 258, as set forth below, is
added to the table.
Appendix C to Part 4022--Lump Sum Interest Rates for Private-Sector
Payments
* * * * *
----------------------------------------------------------------------------------------------------------------
For plans with a valuation Deferred annuities (percent)
date Immediate -------------------------------------
Rate set -------------------------------- annuity rate
On or after Before (percent) i1 i2 i3 n1 n2
----------------------------------------------------------------------------------------------------------------
* * * * * * *
258...................... 4-1-15 5-1-15 0.75 4.00 4.00 4.00 7 8
----------------------------------------------------------------------------------------------------------------
[[Page 13241]]
PART 4044--ALLOCATION OF ASSETS IN SINGLE-EMPLOYER PLANS
0
4. The authority citation for part 4044 continues to read as follows:
Authority: 29 U.S.C. 1301(a), 1302(b)(3), 1341, 1344, 1362.
0
5. In appendix B to part 4044, a new entry for April-June 2015, as set
forth below, is added to the table.
Appendix B to Part 4044--Interest Rates Used to Value Benefits
* * * * *
----------------------------------------------------------------------------------------------------------------
The values of it are:
For valuation dates -----------------------------------------------------------------------------------
occurring in the month-- it for t = it for t = it for t =
----------------------------------------------------------------------------------------------------------------
* * * * * * *
April-June 2015............. 0.0271 1-20 0.0278 >20 N/A N/A
----------------------------------------------------------------------------------------------------------------
Issued in Washington, DC, on this 6th day of March 2015.
Judith Starr,
General Counsel, Pension Benefit Guaranty Corporation.
[FR Doc. 2015-05780 Filed 3-12-15; 8:45 am]
BILLING CODE 7709-02-P
