Disguised Payments for Services; Hearing, 4605-4606 [2016-01520]
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Federal Register / Vol. 81, No. 17 / Wednesday, January 27, 2016 / Proposed Rules
covered workforce is employed. For
example, a normal retirement age under
a governmental plan that is age 55 for
a participant who has been credited
with 25 years of service would satisfy
the rule described in this paragraph.
(E) Service-based combination safe
harbor. A normal retirement age under
a governmental plan that is the earlier
of the participant’s age at which the
participant has been credited with at
least 25 years of service under the plan
and an age that satisfies any other safe
harbor provided under paragraphs
(b)(2)(v)(B) through (D) of this section is
deemed to be not earlier than the
earliest age that is reasonably
representative of the typical retirement
age for the industry in which the
covered workforce is employed. For
example, a normal retirement age under
a governmental plan that is the earlier
of the participant’s age at which the
participant has been credited with 25
years of service under the plan and the
later of age 60 or the age at which the
participant has been credited with 5
years of service under the plan would
satisfy this safe harbor.
(F) Age 50 safe harbor for qualified
public safety employees. A normal
retirement age under a governmental
plan that is age 50 or later is deemed to
be not earlier than the earliest age that
is reasonably representative of the
typical retirement age for the industry in
which the covered workforce is
employed if the participants to which
this normal retirement age applies are
qualified public safety employees
(within the meaning of section
72(t)(10)(B)).
(G) Sum of 70 safe harbor for
qualified public safety employees. A
normal retirement age under a
governmental plan that is the
participant’s age at which the sum of the
participant’s age plus the number of
years of service that have been credited
to the participant under the plan equals
70 or more, is deemed to be not earlier
than the earliest age that is reasonably
representative of the typical retirement
age for the industry in which the
covered workforce is employed if the
participants to which this normal
retirement age applies are qualified
public safety employees (within the
meaning of section 72(t)(10)(B)).
(H) Service-based safe harbor for
qualified public safety employees. A
normal retirement age under a
governmental plan that is the age at
which the participant has been credited
with at least 20 years of service under
the plan is deemed to be not earlier than
the earliest age that is reasonably
representative of the typical retirement
age for the industry in which the
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covered workforce is employed if the
participants to which this normal
retirement age applies are qualified
public safety employees (within the
meaning of section 72(t)(10)(B)). For
example, a normal retirement age that
covers only qualified public safety
employees and that is an employee’s age
when the employee has been credited
with 25 years of service under a
governmental plan would satisfy this
safe harbor.
(I) Reserved.
(J) Other normal retirement ages. In
the case of a normal retirement age
under a governmental plan that fails to
satisfy any safe harbor described in
paragraph (b)(2)(ii) of this section or this
paragraph (b)(2)(v), whether the age is
not earlier than the earliest age that is
reasonably representative of the typical
retirement age for the industry in which
the covered workforce is employed is
based on all of the relevant facts and
circumstances.
(vi) Special normal retirement age
rule for certain plans. See section 411(f),
which provides a special rule for
determining a permissible normal
retirement age under certain defined
benefit plans.
*
*
*
*
*
(4) Effective/applicability date. * * *
In the case of a governmental plan (as
defined in section 414(d)), the rules in
paragraph (b)(2)(v) of this section are
effective for employees hired during
plan years beginning on or after the later
of: January 1, 2017; or the close of the
first regular legislative session of the
legislative body with the authority to
amend the plan that begins on or after
the date that is 3 months after the final
regulations are published in the Federal
Register. However, a governmental plan
sponsor may elect to apply the rules of
paragraph (b)(2)(v) of this section to
earlier periods. * * *
John M. Dalrymple,
Deputy Commissioner for Services and
Enforcement.
[FR Doc. 2016–01639 Filed 1–26–16; 8:45 am]
BILLING CODE 4830–01–P
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG–115452–14]
RIN 1545–BM12
Disguised Payments for Services;
Hearing
Internal Revenue Service (IRS),
Treasury.
AGENCY:
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4605
Notice of a public hearing on
notice of proposed rulemaking.
ACTION:
This document provides a
notice of public hearing on proposed
regulations relating to disguised
payments for services under section
707(a)(2)(A) of the Internal Revenue
Code.
DATES: The public hearing is being held
on Friday, February 26, 2016, at 10:00
a.m. The IRS must receive outlines of
the topics to be discussed at the public
hearing by Monday, February 8, 2016.
ADDRESSES: The public hearing is being
held in the IRS Auditorium, Internal
Revenue Service Building, 1111
Constitution Avenue NW., Washington,
DC 20224. Due to building security
procedures, visitors must enter at the
Constitution Avenue entrance. In
addition, all visitors must present photo
identification to enter the building.
Send Submissions to CC:PA:LPD:PR
(REG–115452–14), Room 5205, Internal
Revenue Service, P.O. Box 7604, Ben
Franklin Station, Washington, DC
20044. Submissions may be handdelivered Monday through Friday to
CC:PA:LPD:PR (REG–115452–14),
Couriers Desk, Internal Revenue
Service, 1111 Constitution Avenue NW.,
Washington, DC 20224 or sent
electronically via the Federal
eRulemaking Portal at
www.regulations.gov (IRS REG–115452–
14).
FOR FURTHER INFORMATION CONTACT:
Concerning the proposed regulations,
Wendy Kribell at (202) 317–6850;
concerning submissions of comments,
the hearing and/or to be placed on the
building access list to attend the hearing
Oluwafunmilayo Taylor at (202) 317–
6901 (not toll-free numbers).
SUPPLEMENTARY INFORMATION:
The subject of the public hearing is
the notice of proposed rulemaking
(REG–115452–14) that was published in
the Federal Register on Thursday, July
23, 2015 (80 FR 43652).
The rules of 26 CFR 601.601(a)(3)
apply to the hearing. Persons who wish
to present oral comments at the hearing
that submitted written comments by
November 16, 2015, must submit an
outline of the topics to be addressed and
the amount of time to be denoted to
each topic by Monday, February 8,
2016.
A period of 10 minutes is allotted to
each person for presenting oral
comments. After the deadline for
receiving outlines has passed, the IRS
will prepare an agenda containing the
schedule of speakers. Copies of the
agenda will be made available, free of
charge, at the hearing or in the Freedom
SUMMARY:
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Federal Register / Vol. 81, No. 17 / Wednesday, January 27, 2016 / Proposed Rules
of Information Reading Room (FOIA RR)
(Room 1621) which is located at the
11th and Pennsylvania Avenue NW.,
entrance, 1111 Constitution Avenue
NW., Washington, DC 20224.
Because of access restrictions, the IRS
will not admit visitors beyond the
immediate entrance area more than 30
minutes before the hearing starts. For
information about having your name
placed on the building access list to
attend the hearing, see the FOR FURTHER
INFORMATION CONTACT section of this
document.
Martin V. Franks,
Chief, Publications and Regulations Branch,
Legal Processing Division, Associate Chief
Counsel, (Procedure and Administration).
[FR Doc. 2016–01520 Filed 1–26–16; 8:45 am]
BILLING CODE 4830–01–P
POSTAL REGULATORY COMMISSION
39 CFR Part 3020
[Docket No. RM2016–5; Order No. 2039]
Procedures Related to the Mail
Classification Schedule
Postal Regulatory Commission.
Proposed rulemaking.
AGENCY:
ACTION:
The Commission is proposing
rules which amend the existing
Commission rules related to the
publication of specific notices related to
the Mail Classification Schedule and
Product Lists in the Federal Register.
The proposed rules seek to modify
Commission rules that require the
publication of duplicative filings. The
Commission invites public comment on
the proposed rules.
DATES: Comments are due: February 26,
2016. Reply comments are due: March
14, 2016.
FOR FURTHER INFORMATION CONTACT:
David A. Trissell, General Counsel, at
202–789–6820.
SUPPLEMENTARY INFORMATION:
SUMMARY:
asabaliauskas on DSK5VPTVN1PROD with PROPOSALS
Table of Contents
I. Background
II. Proposed Changes to the Publishing
Requirements of Product Lists Under 39
CFR part 3020
III. Invitation to Comment
IV. Ordering Paragraphs
I. Background
The Postal Regulatory Commission
(Commission) establishes a rulemaking
docket pursuant to its responsibilities
under the Postal Accountability and
Enhancement Act (PAEA), Public Law
109–435, 120 Stat. 3198 (2006), to
consider amendments to the
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Commission’s rules concerning the
product lists, 39 CFR part 3020. The
proposed amendments make minor
changes to rules that obligate the
Commission to publish, in the Federal
Register, the initial proposals from the
Postal Service requesting to modify the
product lists published in the Mail
Classification Schedule (MCS) and draft
modifications to the MCS approved by
the Commission. There is no statutory
requirement that the Commission
publish these notices and orders.
Specifically the proposed rules remove
the Commission’s obligation to publish
duplicative filings: (1) The initial
notices and orders identifying a Postal
Service request to modify the MCS,
which are duplicative of the Postal
Service notices/requests to modify the
MCS; and (2) the orders identifying draft
MCS changes approved by the
Commission but not yet finalized in a
modification to the MCS, which are
duplicative of the quarterly MCS
update. As required, pursuant to
§ 3020.14,1 the Commission will
continue to publish the modified MCS
(as opposed to its draft) in the Federal
Register.
II. Proposed Changes to the Publishing
Requirements of Product Lists Under 39
CFR Part 3020
The changes proposed in this Order
eliminate the requirements in the
Commission’s regulations that the
Commission publish notices and final
orders regarding proposed modifications
and draft changes to the competitive
and market dominant products of the
MCS in the Federal Register.
The Commission must publish all
actual modifications to the MCS in the
Federal Register.2 The Commission may
eliminate publishing such notices and
final orders regarding competitive and
market dominant product modifications
to the MCS in the Federal Register
because neither constitutes an actual
modification to the MCS.
The MCS is an interpretive rule, as it
serves an advisory function of
explaining how the Postal Service
categorizes mail products and assures
the Postal Service will provide a
consistent and uniform interpretation of
these products. The Commission’s
notice-and-comment requirements,
based on 5 U.S.C. 553, do not apply to
interpretive rules.3 Because the Postal
1 ‘‘Whenever the Postal Regulatory Commission
modifies the list of products in the market
dominant category or the competitive category, it
shall cause notice of such change to be published
in the Federal Register.’’ 39 CFR 3020.14; 39 U.S.C.
3642(d)(1).
2 39 CFR 3020.14; 39 U.S.C. 3642(d)(1).
3 5 U.S.C. 553(b)(3)(A).
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Service is required by statute to publish
its proposed changes to the MCS in the
Federal Register,4 a re-publication by
the Commission is duplicative and not
required by statute.5 Similarly, again
because the MCS is an interpretive rule,
the Commission is not obligated to
provide notice-and-comment for
modifications proposed by itself or third
parties, such as the Public
Representative or users of the mail.6
All actual changes on the MCS take
effect only when the Commission issues
the revised MCS (based on the draft).
The Commission’s final orders regarding
proposed changes to the MCS state
whether the change has been approved
by the Commission and adds the change
to a working draft of the MCS that can
be found on the Commission’s Web site.
The working draft does not constitute a
revised MCS.7 The Commission is only
obligated to publish actual changes on
interpretive rules in the Federal
Register.8 An actual MCS modification
occurs only when the Commission
incorporates all the changes from the
working draft into a final product and
publishes the revised MCS in the
Federal Register. Currently, the
Commission issues a revised MCS on a
quarterly basis.
Proposed changes to 39 CFR part 3020
related to the Federal Register
publication requirement are reproduced
below the Secretary’s signature on this
Order.
III. Invitation To Comment
Interested persons are invited to
comment on the proposed changes to
part 3020. Comments are due within 30
days of the date of publication of this
notice in the Federal Register.
Pursuant to 39 U.S.C. 505, Katrina R.
Martinez is designated as the Public
Representative in this proceeding to
represent the interests of the general
public.
IV. Ordering Paragraphs
It is ordered:
1. Docket No. RM2016–5 is
established for the purpose of receiving
comments on the proposed changes to
part 3020, as discussed in this Order.
4 39
U.S.C. 3642(d)(1).
39 U.S.C. 3642, which only requires the
Commission to publish actual changes, not
proposed changes to the MCS in the Federal
Register.
6 See 5 U.S.C. 553(b)(3)(A) and 39 U.S.C.
3642(d)(2). This does not prohibit the Commission
from choosing, on its own accord, to publish such
proposals to give the public opportunity for noticeand-comment.
7 The redline draft of the MCS is available to the
public on the Commission’s Web site.
8 39 CFR 3020.14; 39 U.S.C. 3642.
5 See
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[Federal Register Volume 81, Number 17 (Wednesday, January 27, 2016)]
[Proposed Rules]
[Pages 4605-4606]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-01520]
-----------------------------------------------------------------------
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[REG-115452-14]
RIN 1545-BM12
Disguised Payments for Services; Hearing
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Notice of a public hearing on notice of proposed rulemaking.
-----------------------------------------------------------------------
SUMMARY: This document provides a notice of public hearing on proposed
regulations relating to disguised payments for services under section
707(a)(2)(A) of the Internal Revenue Code.
DATES: The public hearing is being held on Friday, February 26, 2016,
at 10:00 a.m. The IRS must receive outlines of the topics to be
discussed at the public hearing by Monday, February 8, 2016.
ADDRESSES: The public hearing is being held in the IRS Auditorium,
Internal Revenue Service Building, 1111 Constitution Avenue NW.,
Washington, DC 20224. Due to building security procedures, visitors
must enter at the Constitution Avenue entrance. In addition, all
visitors must present photo identification to enter the building.
Send Submissions to CC:PA:LPD:PR (REG-115452-14), Room 5205,
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station,
Washington, DC 20044. Submissions may be hand-delivered Monday through
Friday to CC:PA:LPD:PR (REG-115452-14), Couriers Desk, Internal Revenue
Service, 1111 Constitution Avenue NW., Washington, DC 20224 or sent
electronically via the Federal eRulemaking Portal at
www.regulations.gov (IRS REG-115452-14).
FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations,
Wendy Kribell at (202) 317-6850; concerning submissions of comments,
the hearing and/or to be placed on the building access list to attend
the hearing Oluwafunmilayo Taylor at (202) 317-6901 (not toll-free
numbers).
SUPPLEMENTARY INFORMATION:
The subject of the public hearing is the notice of proposed
rulemaking (REG-115452-14) that was published in the Federal Register
on Thursday, July 23, 2015 (80 FR 43652).
The rules of 26 CFR 601.601(a)(3) apply to the hearing. Persons who
wish to present oral comments at the hearing that submitted written
comments by November 16, 2015, must submit an outline of the topics to
be addressed and the amount of time to be denoted to each topic by
Monday, February 8, 2016.
A period of 10 minutes is allotted to each person for presenting
oral comments. After the deadline for receiving outlines has passed,
the IRS will prepare an agenda containing the schedule of speakers.
Copies of the agenda will be made available, free of charge, at the
hearing or in the Freedom
[[Page 4606]]
of Information Reading Room (FOIA RR) (Room 1621) which is located at
the 11th and Pennsylvania Avenue NW., entrance, 1111 Constitution
Avenue NW., Washington, DC 20224.
Because of access restrictions, the IRS will not admit visitors
beyond the immediate entrance area more than 30 minutes before the
hearing starts. For information about having your name placed on the
building access list to attend the hearing, see the FOR FURTHER
INFORMATION CONTACT section of this document.
Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division,
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2016-01520 Filed 1-26-16; 8:45 am]
BILLING CODE 4830-01-P
