Probate Regulation Updates, 87501-87502 [2016-28751]

Download as PDF Federal Register / Vol. 81, No. 233 / Monday, December 5, 2016 / Proposed Rules sradovich on DSK3GMQ082PROD with PROPOSALS or local Flight Standards District Office, as appropriate. If sending information directly to the manager of the ACO, send it to the attention of the person identified in paragraph (k)(1) of this AD. Information may be emailed to: 9-ANM-LAACO-AMOCRequests@faa.gov. (2) Before using any approved AMOC, notify your appropriate principal inspector, or lacking a principal inspector, the manager of the local flight standards district office/ certificate holding district office. (3) An AMOC that provides an acceptable level of safety may be used for any repair, modification, or alteration required by this AD if it is approved by the Boeing Commercial Airplanes Organization Designation Authorization (ODA) that has been authorized by the Manager, Los Angeles ACO, to make those findings. To be approved, the repair method, modification deviation, or alteration deviation must meet the certification basis of the airplane, and the approval must specifically refer to this AD. (4) For service information that contains steps that are labeled as Required for Compliance (RC), the provisions of paragraphs (j)(4)(i) and (j)(4)(ii) of this AD apply. (i) The steps labeled as RC, including substeps under an RC step and any figures identified in an RC step, must be done to comply with the AD. If a step or sub-step is labeled ‘‘RC Exempt,’’ then the RC requirement is removed from that step or sub-step. An AMOC is required for any deviations to RC steps, including substeps and identified figures. (ii) Steps not labeled as RC may be deviated from using accepted methods in accordance with the operator’s maintenance or inspection program without obtaining approval of an AMOC, provided the RC steps, including substeps and identified figures, can still be done as specified, and the airplane can be put back in an airworthy condition. (k) Related Information (1) For more information about this AD, contact Haytham Alaidy, Aerospace Engineer, Airframe Branch, ANM–120L, FAA, Los Angeles Aircraft Certification Office (ACO), 3960 Paramount Boulevard, Lakewood, CA 90712–4137; phone: 562–627– 5224; fax: 562–627–5210; email: haytham.alaidy@faa.gov. (2) For service information identified in this AD, contact Boeing Commercial Airplanes, Attention: Contractual & Data Services (C&DS), 2600 Westminster Blvd., MC 110–SK57, Seal Beach, CA 90740; telephone 562–797–1717; Internet https:// www.myboeingfleet.com. You may view this referenced service information at the FAA, Transport Airplane Directorate, 1601 Lind Avenue SW., Renton, WA. For information on the availability of this material at the FAA, call 425–227–1221. Issued in Renton, Washington, on November 17, 2016. Phil Forde, Acting Manager, Transport Airplane Directorate, Aircraft Certification Service. [FR Doc. 2016–28668 Filed 12–2–16; 8:45 am] BILLING CODE 4910–13–P VerDate Sep<11>2014 17:33 Dec 02, 2016 Jkt 241001 DEPARTMENT OF THE INTERIOR Bureau of Indian Affairs 25 CFR Part 15 43 CFR Part 30 [178A2100DD/AAKC001030/ A0A501010.999900 253G] Probate Regulation Updates Bureau of Indian Affairs, Interior. ACTION: Tribal consultation; reopening of comment period. AGENCY: On June 20, 2016, the Bureau of Indian Affairs announced Tribal consultation on potential updates to probate regulations and announced that it would accept written comments until August 1, 2016. We are reopening the comment period to allow additional time for Tribal and public comment and will accept all comments received before January 4, 2017. DATES: The comment period announced on June 20, 2016 (81 FR 39874) is reopened. Written comments must be received by January 4, 2017. ADDRESSES: You may submit comments by one of the following methods: • Email: consultation@bia.gov. • By hard copy: Submit by U.S. mail or hand delivery to: Ms. Elizabeth Appel, Office of Regulatory Affairs and Collaborative Action, U.S. Department of the Interior, 1849 C Street NW., MS– 3071–MIB, Washington, DC 20240. FOR FURTHER INFORMATION CONTACT: Ms. Elizabeth Appel, Director, Office of Regulatory Affairs and Collaborative Action, Office of the Assistant Secretary—Indian Affairs; telephone (202) 273–4680, elizabeth.appel@ bia.gov. SUMMARY: As described below, we have identified three areas for modification that will have an immediate impact in streamlining the probate process. We are seeking comments with regard to the following topics, and welcome insight on other aspects of the probate regulatory framework that could be improved. SUPPLEMENTARY INFORMATION: Probate Revisions Currently Under Consideration 1. Increasing the monetary limit for distribution of IIM account funds to pay for funeral services from $1,000 to $5,000. The regulation, at 25 CFR 15.301, currently establishes a monetary limit of $1,000 for distribution of Individual Indian Money (IIM) account funds to PO 00000 Frm 00016 Fmt 4702 Sfmt 4702 87501 pay for funeral expenses. There is an ongoing concern that $1,000 is not sufficient to pay for funeral expenses. While individuals may submit funeral related claims to be paid from estate account funds at any time before the conclusion of the first hearing by the Office of Hearings and Appeals (OHA), the Bureau of Indian Affairs (BIA) is aware that family members sometimes suffer financial hardship and lengthy delays as the estate is finalized and claims are approved. Revisions under consideration: • The BIA is considering a modification to this subpart that would increase the amount of funds available to use for funeral expenses. One proposed modification would amend current regulations by increasing the amount an individual may request from the decedent’s IIM to no more than $5,000 for funeral expenses. The account must still contain a minimum balance of $2,500 in order to approve an expense under this section. • In the interests of preserving estate account funds for heirs and other claimants, an alternative option would be to likewise raise the maximum payout to $5,000, but with the limitation that the total payments could not exceed 40% of the available account balance. 2. Allowing BIA to make minor estate inventory corrections. The current regulation, at 43 CFR 30.126, requires a judge to issue a modification order if trust or restricted property belonging to a decedent is omitted from the inventory of an estate. As a result, it can take significant time to make minor estate inventory corrections to include omitted property. Revision under consideration: • The BIA is considering a regulatory modification to grant the BIA the authority to make estate inventory modifications when heirship has already been determined by an OHA order. The BIA would notify all interested parties to an estate in the event property interests were to be added. As in this current regulatory section, any modification that would result in property taking a different line of descent would still require OHA issuing a decision to re-determine heirs. For example, if adding property to a decedent’s estate would cause that interest to become 5% or more of the parcel, and thus no longer subject to the American Indian Probate Reform Act’s highly fractionated interest provisions, OHA would need to issue a new decision to re-determine descent and distribution of those interests. There would be no change to the requirement that any removal of property from a E:\FR\FM\05DEP1.SGM 05DEP1 87502 Federal Register / Vol. 81, No. 233 / Monday, December 5, 2016 / Proposed Rules decedent’s inventory would require action by OHA. See 43 CFR 30.127. 3. Clarifying OHA’s authority to order distribution of trust funds. The current regulation at 43 CFR 30.254 governs how a judge distributes a decedent’s trust or restricted property when the decedent died without a valid will and has no heirs. The rule establishes different distributions based on whether 25 U.S.C. 2206(a) applies, but does not identify trust personalty as a stand-alone category of trust property for distribution (where there are no land interests in the decedent’s estate or within the jurisdiction of any tribe). Revision under consideration: • A modification to this regulation would provide clear authority for OHA to order distribution of trust funds when there are either no land interests in a decedent’s estate or no land interests within the jurisdiction of any tribe. Additionally, where the estate contains trust personalty associated with one tribe but interests in trust lands associated with another, OHA would order the trust personalty distributed to the tribe with sufficient nexus to the funds, as determined by the judge, and the land distributed to the tribe with jurisdiction over those interests. Dated: November 18, 2016. Lawrence S. Roberts, Principal Deputy Assistant Secretary—Indian Affairs. BILLING CODE 4337–15–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG–102952–16] RIN 1545–BN43 Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking by cross-reference to temporary regulations. AGENCY: In the Rules and Regulations section of this issue of the Federal Register, the IRS is issuing temporary regulations that will modify the existing regulations related to the penalty under section 6695(g) of the Internal Revenue Code (Code) relating to tax return preparer due diligence. The temporary regulations implement recent law changes that expand the tax return preparer due diligence penalty under sradovich on DSK3GMQ082PROD with PROPOSALS 17:33 Dec 02, 2016 Jkt 241001 Paperwork Reduction Act Background and Explanation of Provisions Tax Return Preparer Due Diligence Penalty Under Section 6695(g) VerDate Sep<11>2014 Written or electronic comments and requests for a public hearing must be received by March 6, 2017. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG–102952–16), Room 5205, Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to: CC:PA:LPD:PR (REG–102952– 16), Courier’s Desk, Internal Revenue Service, 1111 Constitution Avenue NW., Washington, DC 20224, or sent electronically via the Federal eRulemaking Portal at http:// www.regulations.gov (IRS REG–102952– 16). FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Rachel L. Gregory, 202–317–6845; concerning submissions of comments and the hearing, Regina Johnson, 202– 317–6901 (not toll-free numbers). SUPPLEMENTARY INFORMATION: DATES: The collection of information in current § 1.6695–2 was previously reviewed and approved under control number 1545–1570. Control number 1545–1570 was discontinued in 2014, as the burden for the collection of information contained in § 1.6695–2 is reflected in the burden on Form 8867, ‘‘Paid Preparer’s Due Diligence Checklist,’’ under control number 1545– 1629. [FR Doc. 2016–28751 Filed 12–2–16; 8:45 am] SUMMARY: section 6695(g) so that it applies to the child tax credit (CTC), additional child tax credit (ACTC), and the American Opportunity Tax Credit (AOTC), in addition to the earned income credit (EIC). The text of those regulations also serves as the text of these proposed regulations. Temporary regulations in the Rules and Regulations section of this issue of the Federal Register amend 26 CFR 1.6695–2 by imposing due diligence requirements on tax return preparers with respect to determining the eligibility for, or the amount of, the CTC/ACTC or AOTC, in addition to the EIC, on any return or claim for refund. The temporary regulations also amend section 1.6695–2 to reflect the changes made by section 208(c), Div. B of the Tax Increase Prevention Act of 2014, Public Law 113–295 (128 Stat. 4010, 4073 (2014)), requiring the IRS to index the penalty for inflation for returns and claims for refund filed after December 31, 2014. PO 00000 Frm 00017 Fmt 4702 Sfmt 4702 The text of those regulations also serves as the text of these proposed regulations. The preamble to the temporary regulations explains the amendments. Special Analyses Certain IRS regulations, including this one, are exempt from the requirements of Executive Order 12866, as supplemented and reaffirmed by Executive Order 13563. Therefore, a regulatory assessment is not required. Pursuant to the Regulatory Flexibility Act (RFA) (5 U.S.C. chapter 6), it is hereby certified that these proposed rules, if adopted, would not have a significant economic impact on a substantial number of small entities. When an agency issues a notice of proposed rulemaking, the RFA requires the agency to ‘‘prepare and make available for public comment an initial regulatory flexibility analysis’’ that will ‘‘describe the impact of the proposed rule on small entities.’’ (5 U.S.C. 603(a)). Section 605 of the RFA provides an exception to this requirement if the agency certifies that the proposed rulemaking will not have a significant economic impact on a substantial number of small entities. The proposed rules affect tax return preparers who determine the eligibility for, or the amount of, the EIC, the CTC/ ACTC and/or the AOTC. The North American Industry Classification System (NAICS) code that relates to tax return preparation services (NAICS code 541213) is the appropriate code for tax return preparers subject to this notice of proposed rulemaking. Entities identified as tax return preparation services are considered small under the Small Business Administration size standards (13 CFR 121.201) if their annual revenue is less than $20.5 million. The IRS estimates that approximately 75 to 85 percent of the 505,000 persons who work at firms or are self-employed tax return preparers are operating as or employed by small entities. The IRS has therefore determined that these proposed rules will have an impact on a substantial number of small entities. The IRS has further determined, however, that the economic impact on entities affected by the proposed rules will not be significant. The current regulations under section 6695(g) already require tax return preparers to complete the Form 8867 when a return or claim for refund includes a claim of the EIC. Tax return preparers also must currently maintain records of the checklists and EIC computations, as well as a record of how and when the information used to compute the EIC was obtained by the tax return preparer. E:\FR\FM\05DEP1.SGM 05DEP1

Agencies

[Federal Register Volume 81, Number 233 (Monday, December 5, 2016)]
[Proposed Rules]
[Pages 87501-87502]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2016-28751]


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DEPARTMENT OF THE INTERIOR

Bureau of Indian Affairs

25 CFR Part 15

43 CFR Part 30

[178A2100DD/AAKC001030/A0A501010.999900 253G]


Probate Regulation Updates

AGENCY: Bureau of Indian Affairs, Interior.

ACTION: Tribal consultation; reopening of comment period.

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SUMMARY: On June 20, 2016, the Bureau of Indian Affairs announced 
Tribal consultation on potential updates to probate regulations and 
announced that it would accept written comments until August 1, 2016. 
We are reopening the comment period to allow additional time for Tribal 
and public comment and will accept all comments received before January 
4, 2017.

DATES: The comment period announced on June 20, 2016 (81 FR 39874) is 
reopened. Written comments must be received by January 4, 2017.

ADDRESSES: You may submit comments by one of the following methods:
     Email: consultation@bia.gov.
     By hard copy: Submit by U.S. mail or hand delivery to: Ms. 
Elizabeth Appel, Office of Regulatory Affairs and Collaborative Action, 
U.S. Department of the Interior, 1849 C Street NW., MS-3071-MIB, 
Washington, DC 20240.

FOR FURTHER INFORMATION CONTACT: Ms. Elizabeth Appel, Director, Office 
of Regulatory Affairs and Collaborative Action, Office of the Assistant 
Secretary--Indian Affairs; telephone (202) 273-4680, 
elizabeth.appel@bia.gov.

SUPPLEMENTARY INFORMATION: As described below, we have identified three 
areas for modification that will have an immediate impact in 
streamlining the probate process. We are seeking comments with regard 
to the following topics, and welcome insight on other aspects of the 
probate regulatory framework that could be improved.

Probate Revisions Currently Under Consideration

    1. Increasing the monetary limit for distribution of IIM account 
funds to pay for funeral services from $1,000 to $5,000.
    The regulation, at 25 CFR 15.301, currently establishes a monetary 
limit of $1,000 for distribution of Individual Indian Money (IIM) 
account funds to pay for funeral expenses. There is an ongoing concern 
that $1,000 is not sufficient to pay for funeral expenses. While 
individuals may submit funeral related claims to be paid from estate 
account funds at any time before the conclusion of the first hearing by 
the Office of Hearings and Appeals (OHA), the Bureau of Indian Affairs 
(BIA) is aware that family members sometimes suffer financial hardship 
and lengthy delays as the estate is finalized and claims are approved.
    Revisions under consideration:
     The BIA is considering a modification to this subpart that 
would increase the amount of funds available to use for funeral 
expenses. One proposed modification would amend current regulations by 
increasing the amount an individual may request from the decedent's IIM 
to no more than $5,000 for funeral expenses. The account must still 
contain a minimum balance of $2,500 in order to approve an expense 
under this section.
     In the interests of preserving estate account funds for 
heirs and other claimants, an alternative option would be to likewise 
raise the maximum payout to $5,000, but with the limitation that the 
total payments could not exceed 40% of the available account balance.
    2. Allowing BIA to make minor estate inventory corrections.
    The current regulation, at 43 CFR 30.126, requires a judge to issue 
a modification order if trust or restricted property belonging to a 
decedent is omitted from the inventory of an estate. As a result, it 
can take significant time to make minor estate inventory corrections to 
include omitted property.
    Revision under consideration:
     The BIA is considering a regulatory modification to grant 
the BIA the authority to make estate inventory modifications when 
heirship has already been determined by an OHA order. The BIA would 
notify all interested parties to an estate in the event property 
interests were to be added. As in this current regulatory section, any 
modification that would result in property taking a different line of 
descent would still require OHA issuing a decision to re-determine 
heirs. For example, if adding property to a decedent's estate would 
cause that interest to become 5% or more of the parcel, and thus no 
longer subject to the American Indian Probate Reform Act's highly 
fractionated interest provisions, OHA would need to issue a new 
decision to re-determine descent and distribution of those interests. 
There would be no change to the requirement that any removal of 
property from a

[[Page 87502]]

decedent's inventory would require action by OHA. See 43 CFR 30.127.
    3. Clarifying OHA's authority to order distribution of trust funds.
    The current regulation at 43 CFR 30.254 governs how a judge 
distributes a decedent's trust or restricted property when the decedent 
died without a valid will and has no heirs. The rule establishes 
different distributions based on whether 25 U.S.C. 2206(a) applies, but 
does not identify trust personalty as a stand-alone category of trust 
property for distribution (where there are no land interests in the 
decedent's estate or within the jurisdiction of any tribe).
    Revision under consideration:
     A modification to this regulation would provide clear 
authority for OHA to order distribution of trust funds when there are 
either no land interests in a decedent's estate or no land interests 
within the jurisdiction of any tribe. Additionally, where the estate 
contains trust personalty associated with one tribe but interests in 
trust lands associated with another, OHA would order the trust 
personalty distributed to the tribe with sufficient nexus to the funds, 
as determined by the judge, and the land distributed to the tribe with 
jurisdiction over those interests.

    Dated: November 18, 2016.
Lawrence S. Roberts,
Principal Deputy Assistant Secretary--Indian Affairs.
[FR Doc. 2016-28751 Filed 12-2-16; 8:45 am]
 BILLING CODE 4337-15-P