Western Area Power Administration 2015 – Federal Register Recent Federal Regulation Documents
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Disguised Payments for Services
This document contains proposed regulations relating to disguised payments for services under section 707(a)(2)(A) of the Internal Revenue Code. The proposed regulations provide guidance to partnerships and their partners regarding when an arrangement will be treated as a disguised payment for services. This document also proposes conforming modifications to the regulations governing guaranteed payments under section 707(c). Additionally, this document provides notice of proposed modifications to Rev. Procs. 93-27 and 2001-43 relating to the issuance of interests in partnership profits to service providers.
Property Transferred in Connection With the Performance of Services
This document contains proposed regulations relating to property transferred in connection with the performance of services. These proposed regulations affect certain taxpayers who receive property transferred in connection with the performance of services and make an election to include the value of substantially nonvested property in income in the year of transfer.
Proposed Collection; Comment Request for Regulation Project
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Hedging Transactions.
Proposed Collection; Comment Request for Form 8883
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8883, Asset Allocation Statement Under Section 338.
Proposed Collection; Comment Request for Form 4461, 4461-A, and 4461-B
The Department of the Treasury, as part of its continuing effort to reduce paperwork and respondent burden, invites the general public and other Federal agencies to take this opportunity to comment on proposed and/or continuing information collections, as required by the Paperwork Reduction Act of 1995, Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 4461, Application for Approval of Master or Prototype Defined Contribution Plan; Form 4461-A, Application for Approval of Master or Prototype Defined Benefit Plan; Form 4461-B, Application for Approval of Master or Prototype Plan, Mass Submitter Adopting Sponsor.
Record of Decision for the South Mountain Freeway (Loop 202) (DOE-EIS 0417)
The Federal Highway Administration (FHWA) prepared an Environmental Impact Statement (EIS) (DOE/EIS-0417) for the construction of the proposed South Mountain Freeway (Loop 202) (Project), from the east-west alignment of Interstate 10 (Papago Freeway) to north-south alignment of Interstate 10 (Maricopa Freeway). The Project is located in the Greater Metropolitan Phoenix Area, southwest of the City of Phoenix in Maricopa County, Arizona. Western Area Power Administration (Western) was a cooperating agency in FHWA's EIS process. The FHWA selected a combination of the alternatives W59 and E1 as described in the EIS as their selected alternative in their Record of Decision (ROD). FHWA's selected alternative requires Western to issue letter agreements for two crossings of its transmission rights-of-way, and to modify its transmission system and facilities at these crossing locations to accommodate the construction of the Project.
Notice of Availability of the Final Environmental Impact Statement for the TransWest Express 600-kV Direct Current Transmission Project in Wyoming, Colorado, Utah, and Nevada, and Proposed Land Use Plan Amendments
In accordance with the National Environmental Policy Act of 1969, as amended (NEPA), and the Federal Land Policy and Management Act of 1976, as amended (FLPMA), the Bureau of Land Management (BLM), Bureau of Reclamation (BOR), Utah Reclamation Mitigation Conservation Commission (URMCC), Western Area Power Administration (Western) and the United States Forest Service (Forest Service) announce the availability of the TransWest Express Transmission Project Final Environmental Impact Statement (EIS) and proposed land use plan amendments. The Final EIS analyzes the potential environmental consequences of granting a right-of-way (ROW) to TransWest Express, LLC (TransWest) to construct and operate an extra-high voltage (EHV) direct current (DC) transmission system (proposed Project).
Notice of Availability for Upper Great Plains Wind Energy Final Programmatic Environmental Impact Statement (DOE/EIS-0408)
The Western Area Power Administration (Western) and the U.S. Fish and Wildlife Service (Service), joint lead agencies, announce the availability of the Upper Great Plains Wind Energy Final Programmatic Environmental Impact Statement (Final PEIS) (DOE/EIS-0408). The Final PEIS evaluates issues and environmental impacts associated with wind energy development within Western's Upper Great Plains Customer Service Region (UGP Region) and upon the Service's landscape-level grassland and wetland easements. The area covered by the PEIS encompasses all or parts of the states of Iowa, Minnesota, Montana, Nebraska, North Dakota, and South Dakota that fall within the UGP Region boundaries. In response to an increase in wind energy development, Western and the Service have interests in streamlining their procedures for conducting environmental reviews of wind energy applications by implementing standardized evaluation procedures and identifying measures to address potential environmental impacts associated with wind energy projects in the UGP Region. The U.S. Department of the Interior, Bureau of Reclamation (Reclamation) and Bureau of Indian Affairs (BIA), and the U.S. Department of Agriculture, Rural Utility Services (RUS), have participated as cooperating agencies. The Final PEIS and related project information is available on the project Web site at https:// plainswindeis.anl.gov.
Interconnection of the Grande Prairie Wind Farm, Holt County, Nebraska (DOE/EIS-0485)
Western Area Power Administration (Western) received a request from Grande Prairie Wind, LLC (Grande Prairie Wind), a subsidiary of Geronimo Wind Energy, LLC d.b.a. Geronimo Energy, LLC to interconnect their proposed Grande Prairie Wind Farm (Project) to Western's power transmission system. The proposed interconnection point would be on Western's existing Fort Thompson to Grand Island 345-kilovolt (kV) transmission line, approximately seven miles east of the town of O'Neill in Holt County, Nebraska. The Project would be built on private and State cropland and pasture. On January 16, 2015, the Notice of Availability (NOA) of the Final Environmental Impact Statement (EIS) for the Interconnection of the Grande Prairie Wind Farm, Holt County, Nebraska (DOE/EIS-0485) was published in the Federal Register (80 FR 2414). After considering the environmental impacts, Western has decided to execute an interconnection agreement with Grande Prairie Wind to interconnect the proposed Project to Western's transmission system and to construct, own, and operate a new switchyard adjacent to its Fort Thompson to Grand Island 345-kV transmission line to accommodate that interconnection.
Provo River Project Rate Order No. WAPA-165
Western Area Power Administration (Western) extends, on an interim basis, the existing Provo River Project Formula Rate through March 31, 2020. The existing Formula Rate under Rate Order No. WAPA-149 expires on March 31, 2015. The Formula Rate will be in effect until the Federal Energy Regulatory Commission (FERC) places it into effect on a final basis or until it is replaced by another rate.
Boulder Canyon Project-Rate Order No. WAPA-171
The Western Area Power Administration (Western) is proposing to extend the existing rate-setting formula for the Boulder Canyon Project (BCP) through September 30, 2020, and adjust the annual calculation for fiscal year (FY 2016) Base Charge and Rates under proposed Rate Schedule BCP-F9 (Proposed Base Charge and Rates). The existing Rate Schedule BCP-F8 expires on September 30, 2015. This notice of proposed extension of the electric service rate-setting formula and adjustment of the base charge and rates is issued pursuant to 10 CFR part 903.23(a) and 10 CFR part 904. Publication of this Federal Register notice begins the formal process for the proposed extension of the electric service rate-setting formula and the annual calculation of the base charge and rates.
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