Certain Transfers of Property to Real Estate Investment Trusts [REITs]; Correction, 18999-19000 [2019-09010]

Download as PDF Federal Register / Vol. 84, No. 86 / Friday, May 3, 2019 / Proposed Rules Model A380 airplane. It is not a rule of general applicability. List of Subjects in 14 CFR Part 25 Aircraft, Aviation safety, Reporting and recordkeeping requirements. Authority Citation The authority citation for these special conditions is as follows: Authority: 49 U.S.C. 106(f), 106(g), 40113, 44701, 44702, 44704. amozie on DSK9F9SC42PROD with PROPOSALS The Proposed Special Conditions Accordingly, pursuant to the authority delegated to me by the Administrator, the following special conditions are issued as part of the type certification basis for the Airbus Model A380 airplane. Airbus Model A380, Stairways Between Decks 1. At least one stairway between decks must meet the following requirements: The stairway accommodates the carriage of an incapacitated person from one deck to the other. The crew member procedures for such carriage must be established. 2. There must be at least two stairways between decks that meet the following requirements: The stairways must be designed such that evacuees can achieve an adequate rate for going down or going up under probable emergency conditions. One of the stairways must be the stairway specified in paragraph I. above. 3. Each stairway between decks must meet the following requirements: a. It must have an entrance, exit, and gradient characteristics that—with the assistance of a crew member—would allow the passengers of one deck to merge with passengers of the other deck during an evacuation and exit the airplane. These entrance, exit, and gradient characteristics must occur with the airplane in level attitude and in each attitude resulting from the collapse of any one or more legs of the landing gear. These requirements must be demonstrated by tests or analysis. b. The stairway must have a handrail on at least one side in order to allow people to steady themselves during foreseeable conditions, including but not limited to the condition of gear collapse on the ground and moderate turbulence in flight. The handrails must be constructed, so that there will be no obstruction on them which will cause the user to release his/her grip on the handrail or will hinder the continuous movement of the hands along the handrail. Handrails must be terminated in a manner which will not obstruct pedestrian travel or create a hazard. VerDate Sep<11>2014 16:06 May 02, 2019 Jkt 247001 Adequacy of the design must be demonstrated by using persons representative of the 5% female and the 95% male. c. The stairway must be designed and located to minimize damage to it during an emergency landing or ditching. d. The stairway must have a wall or the equivalent on each side to minimize the risk of falling and to facilitate use of the stairway under conditions of abnormal airplane attitude. e. Treads and landings must be designed and demonstrated to be free of hazard. The landing area at each deck level must be demonstrated to be adequate in terms of flow rate for the maximum number of people that will be using the stair in an emergency. Treads and risers must be designed to ensure an easy and safe use of the stairway. f. General emergency illumination must be provided so that—when measured along the centerlines of each tread and landing—the illumination is not less than 0.05 foot-candle. g. In normal operation, the general illumination level must not be less than 0.05 foot-candles. The assessment must be done under day light and dark of night conditions. h. Both stairway ends must be indicated by an exit sign visible to passengers when in the stairway. This exit sign must meet the requirements of § 25.812(b)(1)(ii). i. A floor proximity path marking system which meets the requirements of § 25.812(e) must be available to guide passengers in the stairway to the stairway ends. It must not direct the occupants of the cabin to the stair entrance. j. The public address system must be audible in the stairway during all flight phases. k. ‘‘No smoking’’ and ‘‘return to seat’’ signs must be installed and must be visible in the stairway both going up and down and at the stairway entrances. 4. Cabin crew procedures and positions must be established to manage the use of the stairs on the ground and in flight under both normal and emergency situations. This may require that cabin crew members have specific dedicated duties for the management of the stairs during emergency and precautionary evacuations. 5. It should not be hazardous for crew members or passengers who are returning to their seats to use the stairways during moderate turbulence. PO 00000 Frm 00003 Fmt 4702 Sfmt 4702 18999 Issued in Des Moines, Washington, on April 11, 2019. Paul Siegmund, Acting Manager, Transport Standards Branch, Policy and Innovation Division, Aircraft Certification Service. [FR Doc. 2019–09016 Filed 5–2–19; 8:45 am] BILLING CODE 4910–13–P DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG–113943–17] RIN 1545–BO01 Certain Transfers of Property to Real Estate Investment Trusts [REITs]; Correction Internal Revenue Service (IRS), Treasury. ACTION: Correction to a partial withdrawal of notice of proposed rulemaking and notice of proposed rulemaking. AGENCY: This document contains a correction to a partial withdrawal of notice proposed rulemaking and notice of proposed rulemaking (REG–113943– 17) that was published in the Federal Register on March 26, 2019. If adopted, the withdrawn portion of the notice proposed rulemaking would have provided guidance for transactions in which property of a C corporation becomes the property of a REIT following certain corporate distributions of controlled corporation stock. The notice of proposed rulemaking provided revised guidance on the same subject. DATES: Written or electronic comments and requests for a public hearing are still being accepted and must be received by May 10, 2019. FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Austin Diamond-Jones, (202) 317–5363; concerning submission of comments or to request a public hearing, Regina Johnson, (202) 317–6901 (not toll-free numbers). SUPPLEMENTARY INFORMATION: SUMMARY: Background The proposed regulations that are the subject of this correction are under section 337(d) of the Internal Revenue Code. Need for Correction As published, the partial withdrawal of notice of proposed rulemaking and notice of proposed rulemaking (REG– 113943–17) contains errors which may E:\FR\FM\03MYP1.SGM 03MYP1 19000 Federal Register / Vol. 84, No. 86 / Friday, May 3, 2019 / Proposed Rules prove to be misleading and need to be clarified. Correction of Publication Accordingly, the partial withdrawal of notice of proposed rulemaking and notice of proposed rulemaking (REG– 113943–17) that was the subject of FR Doc. 2019–05682, published at 84 FR 11259 (March 26, 2019), is corrected to read as follows: § 1.337(d)–7 [Corrected] On page 11263, second column, the second line of paragraph (f)(3)(iii), the language ‘‘distribution is described in a ruling’’ is corrected to read ‘‘distribution occurred before December 7, 2015 or is described in a ruling’’. ■ Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration). [FR Doc. 2019–09010 Filed 5–2–19; 8:45 am] BILLING CODE 4830–01–P DEPARTMENT OF THE TREASURY 31 CFR Part 33 DEPARTMENT OF HEALTH AND HUMAN SERVICES 45 CFR Part 155 [CMS–9936–NC2] Request for Information Regarding State Relief and Empowerment Waivers Centers for Medicare & Medicaid Services (CMS), HHS; Department of the Treasury. ACTION: Request for information. AGENCY: This request for information (RFI) solicits public comment on ideas for innovative programs and waiver concepts that states could consider in developing a 1332 waiver plan. The Department of the Treasury and the Centers for Medicare & Medicaid Services in the Department of Health and Human Services (collectively, the Departments) are seeking feedback and ideas on how states might take advantage of new flexibilities provided in recently published October 2018 guidance. The overarching goal of section 1332 waivers is to give all Americans the opportunity to gain high value and affordable health coverage regardless of income, geography, age, gender, or health status while empowering states to develop health coverage strategies that best meet the needs of their residents. The amozie on DSK9F9SC42PROD with PROPOSALS SUMMARY: VerDate Sep<11>2014 16:06 May 02, 2019 Jkt 247001 Departments are committed to empowering states to innovate in ways that will strengthen their health insurance markets, expand choices of coverage, target public resources to those most in need, and meet the unique circumstances of each state. DATES: Comment Date: To be assured consideration, comments must be received at one of the addresses provided below, no later than 5 p.m. on July 2, 2019. ADDRESSES: Written comments may be submitted to the addresses specified below. Any comment that is submitted will be shared between the Departments. Please do not submit duplicates. All comments will be made available to the public. Warning: Do not include any personally identifiable information (such as name, address, or other contact information) or confidential business information that you do not want publicly disclosed. All comments are posted on the internet exactly as received and can be retrieved by most internet search engines. No deletions, modifications, or redactions will be made to the comments received, as they are public records. Comments may be submitted anonymously. In commenting, refer to file code CMS–9936–NC2. Because of staff and resource limitations, we cannot accept comments by facsimile (FAX) transmission. Comments, including mass comment submissions, must be submitted in one of the following three ways (please choose only one of the ways listed): 1. Electronically. You may submit electronic comments on this regulation to http://www.regulations.gov. Follow the ‘‘Submit a comment’’ instructions. 2. By regular mail. You may mail written comments to the following address ONLY: Centers for Medicare & Medicaid Services, Department of Health and Human Services, Attention: CMS–9936–NC2, P.O. Box 8013, Baltimore, MD 21244–1850. Please allow sufficient time for mailed comments to be received before the close of the comment period. 3. By express or overnight mail. You may send written comments to the following address ONLY: Centers for Medicare & Medicaid Services, Department of Health and Human Services, Attention: CMS–9936–NC2, Mail Stop C4–26–05, 7500 Security Boulevard, Baltimore, MD 21244–1850. For information on viewing public comments, see the beginning of the SUPPLEMENTARY INFORMATION section. FOR FURTHER INFORMATION CONTACT: Michelle Koltov, Centers for Medicare & PO 00000 Frm 00004 Fmt 4702 Sfmt 4702 Medicaid Services, Department of Health and Human Services, at (301) 492–4225. Lina Rashid, Centers for Medicare & Medicaid Services, Department of Health and Human Services, at (202) 260–6098. SUPPLEMENTARY INFORMATION: Submission of Comments: All submissions received for this notice must include the Agency file code CMS–9936–NC2. Inspection of Public Comments: All comments received before the close of the comment period are available for viewing by the public, including any personally identifiable or confidential business information that is included in a comment. Comments received before the close of the comment period are posted on the following website as soon as possible after they have been received: http://www.regulations.gov. Follow the search instructions on that website to view public comments. I. Background One of the Administration’s priorities in health care is to empower states by providing tools to address the serious problems that have surfaced in state individual health insurance markets with the implementation of the Patient Protection and Affordable Care Act (PPACA). The Administration is committed to expanding state flexibility and empowering states to address problems with their individual health insurance markets and increase health insurance coverage options for their residents, while at the same time encouraging states to adopt innovative strategies to reduce future overall health care spending. Section 1332 of the PPACA permits a state to apply for a State Innovation Waiver (referred to as a section 1332 waiver or a State Relief and Empowerment Waiver) to pursue innovative strategies for providing their residents with access to higher value, more affordable health coverage. The overarching goal of section 1332 waivers is to give all Americans the opportunity to gain high value and affordable health coverage regardless of income, geography, age, gender, or health status while empowering states to develop health coverage strategies that best meet the needs of their residents. Section 1332 waivers provide states an opportunity to promote a stable health insurance market that offers more choice and affordability to state residents, in part through expanded competition. On November 29, 2018, CMS released a discussion paper entitled ‘‘Section 1332 State Relief and Empowerment E:\FR\FM\03MYP1.SGM 03MYP1

Agencies

[Federal Register Volume 84, Number 86 (Friday, May 3, 2019)]
[Proposed Rules]
[Pages 18999-19000]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2019-09010]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-113943-17]
RIN 1545-BO01


Certain Transfers of Property to Real Estate Investment Trusts 
[REITs]; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a partial withdrawal of notice of proposed 
rulemaking and notice of proposed rulemaking.

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

SUMMARY: This document contains a correction to a partial withdrawal of 
notice proposed rulemaking and notice of proposed rulemaking (REG-
113943-17) that was published in the Federal Register on March 26, 
2019. If adopted, the withdrawn portion of the notice proposed 
rulemaking would have provided guidance for transactions in which 
property of a C corporation becomes the property of a REIT following 
certain corporate distributions of controlled corporation stock. The 
notice of proposed rulemaking provided revised guidance on the same 
subject.

DATES: Written or electronic comments and requests for a public hearing 
are still being accepted and must be received by May 10, 2019.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
Austin Diamond-Jones, (202) 317-5363; concerning submission of comments 
or to request a public hearing, Regina Johnson, (202) 317-6901 (not 
toll-free numbers).

SUPPLEMENTARY INFORMATION: 

Background

    The proposed regulations that are the subject of this correction 
are under section 337(d) of the Internal Revenue Code.

Need for Correction

    As published, the partial withdrawal of notice of proposed 
rulemaking and notice of proposed rulemaking (REG-113943-17) contains 
errors which may

[[Page 19000]]

prove to be misleading and need to be clarified.

Correction of Publication

    Accordingly, the partial withdrawal of notice of proposed 
rulemaking and notice of proposed rulemaking (REG-113943-17) that was 
the subject of FR Doc. 2019-05682, published at 84 FR 11259 (March 26, 
2019), is corrected to read as follows:


Sec.  1.337(d)-7   [Corrected]

0
On page 11263, second column, the second line of paragraph (f)(3)(iii), 
the language ``distribution is described in a ruling'' is corrected to 
read ``distribution occurred before December 7, 2015 or is described in 
a ruling''.

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 2019-09010 Filed 5-2-19; 8:45 am]
 BILLING CODE 4830-01-P