Department of Labor – Federal Register Recent Federal Regulation Documents
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Petitions for Modification of Application of Existing Mandatory Safety Standards
Section 101(c) of the Federal Mine Safety and Health Act of 1977 and Title 30 of the Code of Federal Regulations, 30 CFR part 44, govern the application, processing, and disposition of petitions for modification. This notice is a summary of petitions for modification submitted to the Mine Safety and Health Administration (MSHA) by the parties listed below.
Comment Request for Information Collection for OMB 1205-0199, Unemployment Insurance (UI) Title XII Advances and Voluntary Repayment Process, Extension Without Revisions
The Department of Labor (Department), as part of its continuing effort to reduce paperwork and respondent burden, conducts a preclearance consultation program to provide the public and Federal agencies with an opportunity to comment on proposed and/or continuing collections of information in accordance with the Paperwork Reduction Act of 1995 [44 U.S.C. 3506(c)(2)(A)]. This program helps ensure that requested data can be provided in the desired format, reporting burden (time and financial resources) is minimized, collection instruments are clearly understood, and the impact of collection requirements on respondents can be properly assessed. Currently, ETA is soliciting comments concerning the collection process of data about UI Title XII advances and voluntary repayments, which expires December 31, 2015.
Comment Request for Information Collection Request for OMB 1205-0154, Unemployment Insurance (UI) Trust Fund Activities Reports, Extension Without Revisions
The Department of Labor, as part of its continuing effort to reduce paperwork and respondent burden, conducts a preclearance consultation program to provide the general public and Federal agencies with an opportunity to comment on proposed and/or continuing collection of information in accordance with the Paperwork Reduction Act of 1995 (PRA95) [44 U.S.C. 3506(c)(2)(A)]. This program helps to ensure that requested data can be provided in the desired format, reporting burden (time and financial resources) is minimized, collection instruments are clearly understood, and the impact of collection requirements on respondents can be properly assessed. Currently, ETA is soliciting comments concerning the continuation of the collection of data on UI Trust Fund Activities Reports. The current expiration date for this collection is December 31, 2015.
Comment Request for Information Collection for OMB 1205-0245, Unemployment Insurance (UI) Benefit Accuracy Measurement (BAM), Extension Without Revisions
The Department of Labor (Department), as part of its continuing effort to reduce paperwork and respondent burden, conducts a preclearance consultation program to provide the public and Federal agencies with an opportunity to comment on proposed and/or continuing collections of information in accordance with the Paperwork Reduction Act of 1995 [44 U.S.C. 3506(c)(2)(A)]. This program helps ensure that requested data can be provided in the desired format, reporting burden (time and financial resources) is minimized, collection instruments are clearly understood, and the impact of collection requirements on respondents can be properly assessed. Currently, ETA is soliciting comments concerning the continuation of collection of data about the accuracy of paid and denied UI claims, which is accomplished through the BAM survey. The Department's BAM information collection authority, under Office of Management and Budget (OMB) number 1205-0245, is scheduled to expire on December 31, 2015.
Comment Request for Information Collection for OMB 1205-0009, Characteristics of the Insured Unemployed (ETA 203), Extension Without Revisions
The Department of Labor (Department), as part of its continuing effort to reduce paperwork and respondent burden, conducts a preclearance consultation program to provide the public and Federal agencies with an opportunity to comment on proposed and/or continuing collections of information in accordance with the Paperwork Reduction Act of 1995 [44 U.S.C. 3506(c)(2)(A)]. This program helps ensure that requested data can be provided in the desired format, reporting burden (time and financial resources) is minimized, collection instruments are clearly understood, and the impact of collection requirements on respondents can be properly assessed. Currently, ETA is soliciting comments concerning the collection of data on characteristics of the insured unemployed, the current expiration date of December 31, 2015.
Division of Federal Employees' Compensation Proposed Extension of Existing Collection; Comment Request
The Department of Labor, as part of its continuing effort to reduce paperwork and respondent burden, conducts a preclearance consultation program to provide the general public and Federal agencies with an opportunity to comment on proposed and/or continuing collections of information in accordance with the Paperwork Reduction Act of 1995 (PRA95) [44 U.S.C. 3506(c)(2)(A)]. This program helps to ensure that requested data can be provided in the desired format, reporting burden (time and financial resources) is minimized, collection instruments are clearly understood, and the impact of collection requirements on respondents can be properly assessed. Currently, the Office of Workers' Compensation Programs is soliciting comments concerning its proposal to extend OMB approval of the information collection: Statement of Recovery (SOR) Forms (CA-1108 and CA-1122). A copy of the proposed information collection request can be obtained by contacting the office listed below in the addresses section of this Notice.
Agency Information Collection Activities; Submission for OMB Review; Comment Request; Annual Information Return/Report of Employee Benefit Plan
The Department of Labor (DOL) is submitting the Employee Benefits Security Administration (EBSA) sponsored information collection request (ICR) titled, ``Annual Information Return/Report of Employee Benefit Plan,'' to the Office of Management and Budget (OMB) for review and approval for continued use, without change, in accordance with the Paperwork Reduction Act of 1995 (PRA), 44 U.S.C. 3501 et seq. Public comments on the ICR are invited.
Proposed Extension of Information Collection Requests
The Department of Labor, as part of its continuing effort to reduce paperwork and respondent burden, conducts a pre-clearance consultation program to provide the general public and Federal agencies with an opportunity to comment on proposed collections of information in accordance with the Paperwork Reduction Act of 1995, 44 U.S.C. 3506(c)(2)(A). This program helps to assure that requested data can be provided in the desired format, reporting burden (time and financial resources) is minimized, collection instruments are clearly understood, and the impact of collection requirements on respondents can be properly assessed. Currently, the Mine Safety and Health Administration (MSHA) is soliciting comments on the proposed extension of the information collection requests (ICRs) contained in the documents described below. A copy of the ICRs may be obtained by contacting the office listed in the ADDRESSES section of this notice.
TÜV SÜD America, Inc.: Application for Expansion of Recognition
In this notice, OSHA announces the application of TUVAM for expansion of its recognition as a Nationally Recognized Testing Laboratory (NRTL) and presents the Agency's preliminary finding to grant the application.
TUV Rheinland of North America, Inc.: Grant of Expansion of Recognition
In this notice, OSHA announces its final decision to expand the scope of recognition for TUV Rheinland of North America, Inc., as a Nationally Recognized Testing Laboratory (NRTL).
Nemko-CCL: Grant of Expansion of Recognition
In this notice, OSHA announces its final decision to expand the scope of recognition for CCL, as a Nationally Recognized Testing Laboratory (NRTL).
Temporary Agricultural Employment of H-2A Foreign Workers in the Herding or Production of Livestock on the Open Range in the United States; Extension of Comment Period
The Department of Labor (Department) issued a proposed rule in the Federal Register of April 15, 2015 [FR Doc. 2015-08505], concerning proposed amendments to its regulations governing certification of the employment of nonimmigrant workers in temporary or seasonal agricultural employment under the H-2A program to codify certain procedures for employers seeking to hire foreign temporary agricultural workers for job opportunities in sheepherding, goat herding and production of livestock on the open range. This notice extends the comment period for 15 days, from May 15 to June 1, 2015. Multiple commenters requested additional time to develop their comments concerning the proposed rulemaking. The Department is therefore extending the comment period in order to give all interested persons the opportunity to comment fully.
Employment and Training Administration Program Year (PY) 2015 Workforce Innovation and Opportunity Act (WIOA) Allotments; PY 2015 Wagner-Peyser Act Final Allotments and PY 2015 Workforce Information Grants.
This notice announces allotments for PY 2015 for WIOA Title I Youth, Adults and Dislocated Worker Activities programs; final allotments for Employment Service (ES) activities under the Wagner- Peyser Act for PY 2015 and Workforce Information Grants allotments for PY 2015. WIOA allotments for States and the State final allotments for the Wagner-Peyser Act are based on formulas defined in their respective statutes. WIOA requires allotments for the outlying areas to be competitively based rather than based on a formula determined by the Secretary of Labor (Secretary) as occurred under the Workforce Investment Act (WIA). For PY 2015, the Secretary is using the transitional authority provided by WIOA in Section 503(b) to use the discretionary formula rationale and methodology for allocating PY 2015 funds for the outlying areas (American Samoa, Guam, Northern Marianas, Palau, and the Virgin Islands) that was published in the Federal Register at 65 FR 8236 (Feb. 17, 2000). The formula that the Department of Labor (Department) used for PY 2015 is the same formula used in PY 2014 and is described in the section on Youth Activities program allotments. Comments are invited on the formula used to allot funds to the outlying areas. The Department will implement a competitive grant process for funding the outlying areas in PY 2016.
Confined Spaces in Construction
OSHA is adding a new subpart to provide protections to employees working in confined spaces in construction. This new subpart replaces OSHA's one training requirement for confined space work with a comprehensive standard that includes a permit program designed to protect employees from exposure to many hazards associated with work in confined spaces, including atmospheric and physical hazards. The final rule is similar in content and organization to the general industry confined spaces standard, but also incorporates several provisions from the proposed rule to address construction-specific hazards, accounts for advancements in technology, and improves enforceability of the requirements.
Workforce Investment Act of 1998 (WIA); Notice of Incentive Funding Availability Based on Program Year (PY) 2013 Performance
The Department of Labor (DOL), in collaboration with the Department of Education (ED), announces that three States are eligible to apply for WIA (Public Law 105-220, 29 U.S.C. 2801 et seq.) incentive grant awards authorized by section 503 of the WIA. The Workforce Innovation and Opportunity Act, signed into law on July 22, 2014, Public Law 113-128, eliminates incentive awards for state performance. PY 2013 is the last year that incentive grants will be awarded to states under WIA.
Comment Request for Information Collection for ETA 9166, Pre-Implementation Planning Checklist Report for State Unemployment Insurance (UI) Information Technology (IT) Modernization Projects; New Collection
The Department of Labor, as part of its continuing effort to reduce paperwork and respondent burden, conducts a preclearance consultation program to provide the general public and Federal agencies with an opportunity to comment on proposed and/or continuing collection of information in accordance with the Paperwork Reduction Act of 1995 (PRA95) [44 U.S.C. 3506(c)(2)(A)]. This program helps to ensure that requested data can be provided in the desired format, reporting burden (time and financial resources) is minimized, collection instruments are clearly understood, and the impact of collection requirements on respondents can be properly assessed. Building on lessons learned from previous state implementations of modernized UI IT systems, ETA commissioned the development of a UI IT Modernization Pre-Implementation Planning Checklist for states to use prior to ``going live'' with a new system. The checklist is expected to validate that all necessary system functions are available and/or that alternative workarounds are developed prior to the production launch of the UI IT system to help avoid major disruption of services to UI customers and to prevent delays in making UI benefit payments when due. In addition, the checklist will be used by ETA to identify the technical assistance needs of State Workforce Agencies (SWAs) in support of successful implementation of UI IT Modernization projects. This comprehensive checklist denotes critical functional areas that states should verify prior to launching including, but not limited to, technical IT functions and UI business processes that interface with the new system. The list of critical areas identified in the checklist includes, among others, Verification for essential UI Benefit and Tax functions, Interstate Connection (ICON) network and UI reporting interfaces, System Error handling, End-user support mechanisms, Alternate access options and usability issues, Policies and Procedures development and dissemination Technical preparation, Call Center and Customer Service operations, Staffing and Staff Training on new system operations, Help Desk support, Management oversight, Vendor support and Communications. The new ETA 9166 will be used by the National and regional offices to ensure that states have plans to address critical issues prior to launching a new UI IT system and to identify areas where SWAs may need technical assistance to support successful implementation of UI IT Modernization projects. This information will include the project title and purpose, the project timeline and milestones, and a narrative description of the project implementation status. It will also include explanations of plans or workarounds to address the areas of potential issues identified in the implementation checklist, an explanation of any portion of the project that will experience delays in implementation, mitigation proposals for addressing problems and new project timelines (if applicable), a self-reported designation of the implementation status, and a discussion of identified technical assistance needs for the successful completion of the project. ETA believes that the use of this checklist as a planning tool will help states ensure the availability of mission critical functions as the state prepares for the launch of a new system and following the launch of a new system. Currently, ETA is soliciting comments concerning a new collection of information: ETA 9166, Unemployment Insurance (UI) Information Technology (IT) Modernization Pre-Implementation Planning Checklist Report.
Petitions for Modification of Application of Existing Mandatory Safety Standards
Section 101(c) of the Federal Mine Safety and Health Act of 1977 and Title 30 of the Code of Federal Regulations, 30 CFR part 44, govern the application, processing, and disposition of petitions for modification. This notice is a summary of petitions for modification submitted to the Mine Safety and Health Administration (MSHA) by the parties listed below.
Affirmative Decisions on Petitions for Modification Granted in Whole or in Part
Section 101(c) of the Federal Mine Safety and Health Act of 1977 and 30 CFR part 44 govern the application, processing, and disposition of petitions for modification. This Federal Register Notice notifies the public that MSHA has investigated and issued a final decision on certain mine operator petitions to modify a safety standard.
Public Availability of Department of Labor FY 2014 Service Contract Inventory
In accordance with Section 743 of Division C of the Consolidated Appropriations Act of 2010 (Pub. L. 111-117), the Department of Labor (DOL) is publishing this notice to advise the public of the availability of its FY 2014 Service Contract Inventory. This inventory provides information on service contract actions over $25,000 made in FY 2014. The information is organized by function to show how contracted resources are distributed throughout the agency. The inventory has been developed in accordance with guidance issued on November 5, 2010, by the Office of Management and Budget's Office of Federal Procurement Policy (OFPP). OFPP's guidance is available at https://www.whitehouse.gov/sites/default/files/omb/procurement /memo/ service-contract-inventories-guidance-11052010.pdf. The Department of Labor has posted its inventory and a summary of the inventory on the agency's Web site at the following link: https://www.dol.gov/dol/ aboutdol/main.htm#inventory.
Temporary Labor Camps; Extension of the Office of Management and Budget's (OMB) Approval of Information Collection (Paperwork) Requirements
OSHA solicits public comments concerning its proposal to extend OMB approval of the information collection requirements contained in the Temporary Labor Camps Standard (29 CFR 1910.142).
Reports of Injuries to Employees Operating Mechanical Power Presses; Extension of the Office of Management and Budget's (OMB) Approval of an Information Collection (Paperwork) Requirement
OSHA solicits public comments concerning its proposal to extend OMB approval of the information collection requirement contained in the Standard on Reports of Injuries to Employees Operating Mechanical Power Presses (29 CFR 1910.217(g)).
Proposed Extension of Existing Collection; Comment Request
The Department of Labor, as part of its continuing effort to reduce paperwork and respondent burden, conducts a preclearance consultation program to provide the general public and Federal agencies with an opportunity to comment on proposed and/or continuing collections of information in accordance with the Paperwork Reduction Act of 1995 (PRA95) [44 U.S.C. 3506(c)(2)(A)]. This program helps to ensure that requested data can be provided in the desired format, reporting burden (time and financial resources) is minimized, collection instruments are clearly understood, and the impact of collection requirements on respondents can be properly assessed. Currently, the Office of Workers' Compensation Programs is soliciting comments concerning the proposed collection: Rehabilitation Maintenance Certificate (OWCP-17). A copy of the proposed information collection request can be obtained by contacting the office listed below in the addresses section of this Notice.
Maritime Advisory Committee for Occupational Safety and Health (MACOSH)
In accordance with the provisions of the Federal Advisory Committee Act (FACA), and after consultation with the General Services Administration, the Secretary of Labor is renewing the charter for the Maritime Advisory Committee for Occupational Safety and Health. The Committee will better enable OSHA to perform its duties under the Occupational Safety and Health Act (the OSH Act) of 1970. The Committee is diverse and balanced, both in terms of segments of the maritime industry represented, (e.g., shipyard employment, longshoring, commercial fishing, and marine terminal industries), and in the views and interests represented by the members.
Temporary Non-Agricultural Employment of H-2B Aliens in the United States
The Department of Homeland Security (DHS) and the Department of Labor (DOL) are jointly issuing regulations governing the certification of the employment of nonimmigrant workers in temporary or seasonal non-agricultural employment and the enforcement of the obligations applicable to employers of such nonimmigrant workers. This interim final rule establishes the process by which employers obtain a temporary labor certification from DOL for use in petitioning DHS to employ a nonimmigrant worker in H-2B status. We are also issuing regulations to provide for increased worker protections for both United States (U.S.) and foreign workers. DHS and DOL are issuing simultaneously with this rule a companion rule governing the methodology to set the prevailing wage in the H-2B program.
Wage Methodology for the Temporary Non-Agricultural Employment H-2B Program
The Department of Homeland Security (DHS) and the Department of Labor (DOL) are issuing final regulations governing certification of the employment of nonimmigrant workers in temporary or seasonal non- agricultural employment. This final rule sets forth how DOL provides the consultation that DHS has determined is necessary to adjudicate H- 2B visa petitions by setting the methodology by which DOL calculates the prevailing wages to be paid to H-2B workers and U.S. workers recruited in connection with applications for temporary labor certification. Specifically, for the purposes of an H-2B temporary labor certification, this final rule establishes that, in the absence of a wage set in a valid and controlling collective bargaining agreement, the prevailing wage will be the mean wage for the occupation in the pertinent geographic area derived from the Bureau of Labor Statistics Occupational Employment Statistics survey, unless the H-2B employer meets the conditions for requesting that the prevailing wage be based on an employer-provided survey. Any such survey submitted must meet the new methodological criteria established in this final rule in order to be used to establish the prevailing wage. The final rule does not permit use of the wage determinations issued under the Service Contract Act or the Davis Bacon Act as sources to set the prevailing wage in the H-2B temporary labor certification context. DHS and DOL are issuing this final rule together because DHS, as the Executive Branch agency charged with administering the H-2B program, has determined that the most effective implementation of the statutory H-2B labor protections requires that DHS consult with DOL for its advice about matters with which DOL has expertise, including questions about the methodology for setting the prevailing wage in the H-2B program. DHS (and the former Immigration and Naturalization Service, Department of Justice, which was charged with administration of the H-2B program prior to enactment of the Homeland Security Act of 2002) has long recognized that DOL is the appropriate agency with which to consult regarding the availability of U.S. workers and for assuring that wages and working conditions of U.S. workers are not adversely affected by the use of H-2B workers. This rule also adopts, without change, certain revisions made to DHS's H-2B regulations, to clarify that DHS is the Executive Branch agency charged with making determinations regarding eligibility for H-2B classifications, after consulting with DOL for its advice about matters with which DOL has expertise, including questions related to the methodology for setting the prevailing wage in the H-2B program. Finally, DHS and DOL are issuing, simultaneously with this rule, a companion H-2B rule governing the certification of the employment of nonimmigrant workers in temporary or seasonal non-agricultural employment and the enforcement of the obligations applicable to employers of such nonimmigrant workers.
Black Lung Benefits Act: Disclosure of Medical Information and Payment of Benefits
The Department is proposing revisions to the Black Lung Benefits Act (BLBA) regulations to address several procedural issues that have arisen in claims processing and adjudications. To protect a miner's health and promote accurate benefit determinations, the proposed rule would require parties to disclose all medical information developed in connection with a claim for benefits. The proposed rule also would clarify that a liable coal mine operator is obligated to pay benefits during post-award modification proceedings and that a supplemental report from a physician is considered merely a continuation of the physician's earlier report for purposes of the evidence-limiting rules.
Hazard Communication Standard; Extension of the Office of Management and Budget's (OMB) Approval of Information Collection (Paperwork) Requirements
OSHA solicits public comments concerning its proposal to extend the Office of Management and Budget's (OMB) approval of the information collection requirements specified in the Hazard Communication Standard (29 CFR 1910.1200; 1915.1200; 1917.28; 1918.90; 1926.59; and 1928.21).
The 13 Carcinogens Standard; Extension of the Office of Management and Budget's (OMB) Approval of Information Collection (Paperwork) Requirements
OSHA solicits public comments concerning its proposal to extend the Office of Management and Budget's (OMB) approval of the information collection requirements specified in the 13 Carcinogens Standard (29 CFR 1910.1003).
Permit-Required Confined Spaces; Extension of the Office of Management and Budget's (OMB) Approval of Collection of Information (Paperwork) Requirements
OSHA solicits public comments concerning its proposal to extend the Office of Management and Budget's (OMB) approval of the collection of information requirements contained in the Standard on Permit-Required Confined Spaces (29 CFR 1910.146).
Comment Request for Information Collection for Guam Military Base Realignment Contractor Recruitment Standards, Extension With Revisions
The Department of Labor (Department), as part of its continuing effort to reduce paperwork and respondent burden conducts a preclearance consultation program to provide the general public and Federal agencies with an opportunity to comment on proposed and/or continuing collections of information in accordance with the Paperwork Reduction Act of 1995 [44 U.S.C. 3506(c)(2)(A)] (PRA). The PRA helps ensure that respondents can provide requested data in the desired format with minimal reporting burden (time and financial resources), collection instruments are clearly understood and the impact of collection requirements on respondents can be properly assessed. Currently, ETA is soliciting comments concerning the extension of the collection of data for the Guam Military Base Realignment Contractor Recruitment Standards, which expires on September 30, 2015.
Comment Request for Information Collection: Self-Employment Assistance for Unemployment Insurance Claimants, Extension With Revisions
The Department of Labor (Department), as part of its continuing effort to reduce paperwork and respondent burden, conducts a preclearance consultation program to provide the public and Federal agencies with an opportunity to comment on proposed and/or continuing collections of information in accordance with the Paperwork Reduction Act of 1995 [44 U.S.C. 3506(c)(2)(A)]. This program helps ensure that requested data can be provided in the desired format, reporting burden (time and financial resources) is minimized, collection instruments are clearly understood, and the impact of collection requirements on respondents can be properly assessed. Currently, ETA is soliciting comments concerning the collection of data about Self-Employment Assistance (SEA) activities, expiring October 31, 2015.
Notice of Availability of Funds and Funding Opportunity Announcement for Disability Employment Initiative Cooperative Agreements
The Employment and Training Administration (ETA) announces the availability of approximately $15 million in grant funds for the Disability Employment Initiative authorized by Section 169, subsection (b), of the Workforce Innovation and Opportunity Act (WIOA). The Department expects to fund approximately eight cooperative agreements to state workforce agencies, ranging from $1.5 million to $2.5 million each. Applicants may apply for up to $2.5 million. The purpose of this program is to provide funding to expand the capacity of American Job Centers (AJCs) to improve employment outcomes of individuals with disabilities (including those with significant disabilities). The DEI plans to accomplish this by increasing their participation in career pathways systems and successful existing programs in the public workforce system in partnership with community colleges and other education partners, human services, businesses, and other partners. These career pathways systems are capitalizing on the flexibility that the career pathways model provides to use innovative service delivery strategies. Grantees will use their award to support job-driven approaches in their pre-existing career pathway systems and programs to equip individuals with disabilities with the skills, competencies, and credentials necessary to help them obtain in-demand jobs, increase earnings, and advance their careers. The complete FOA and any subsequent FOA amendments in connection with this solicitation are described in further detail on ETA's Web site at https://www.doleta.gov/grants/ or on https://www.grants.gov. The Web sites provide application information, eligibility requirements, review and selection procedures, and other program requirements governing this solicitation.
Request for Information To Improve the Health and Safety of Miners and To Prevent Accidents in Underground Coal Mines
In response to requests from interested parties, the Mine Safety and Health Administration (MSHA) is extending the comment period on the Agency's Request for Information To Improve the Health and Safety of Miners and To Prevent Accidents in Underground Coal Mines. This extension gives interested parties additional time to submit information to the Agency.
Occupational Safety and Health State Plans; Extension of the Office of Management and Budget's (OMB) Approval of Information Collection (Paperwork) Requirements
OSHA solicits public comments concerning its request for an extension of the Office of Management and Budget's (OMB) approval of the information collection requirements associated with its regulations and program regarding State Plans for the development and enforcement of state occupational safety and health standards (29 CFR parts 1902, 1952, 1953, 1954, 1955, 1956).
Proposed Amendments to Class Exemptions 75-1, 77-4, 80-83 and 83-1
This document contains a notice of pendency before the Department of Labor of proposed amendments to prohibited transaction exemptions (PTEs) 75-1, 77-4, 80-83 and 83-1. Generally, the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code (the Code) prohibit fiduciaries with respect to employee benefit plans and individual retirement accounts (IRAs) from engaging in self- dealing, including using their authority, control or responsibility to affect or increase their own compensation. These existing exemptions generally permit fiduciaries to receive compensation or other benefits as a result of the use of their fiduciary authority, control or responsibility in connection with investment transactions involving plans or IRAs. The proposed amendments would require the fiduciaries to satisfy uniform Impartial Conduct Standards in order to obtain the relief available under each exemption. The proposed amendments would affect participants and beneficiaries of plans, IRA owners, and fiduciaries with respect to such plans and IRAs.
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