74378 Federal Register / Vol. 73, No. 236 / Monday, December 8, 2008 / Proposed Rules

Maintenance Branch has created two navigable airspace. This regulation is Issued in Anchorage, AK, on November 21, new SIAPs for the Umiat . The within the scope of that authority 2008. SIAPs are (1) the Area Navigation because it proposes to create Class E Marshall G. Severson, (RNAV) Global Positioning System airspace sufficient in size to contain Acting Manager, Flight Services (GPS) (RWY) 06, Original and aircraft executing instrument Information Area Group. (2) the RNAV (GPS) RWY 24, Original. procedures at the Umiat Airport, AK, [FR Doc. E8–28977 Filed 12–5–08; 8:45 am] The Textual ODP is unnamed and will and represents the FAA’s continuing BILLING CODE 4910–13–P be published in the front of the U.S. effort to safely and efficiently use the Terminal Procedures for Alaska. Class E navigable airspace. controlled airspace extending upward DEPARTMENT OF TRANSPORTATION from 700 ft. and 1,200 ft. above the List of Subjects in 14 CFR Part 71 surface in the Umiat Airport area would Federal Aviation Administration be established by this action. The Airspace, Incorporation by reference, proposed airspace is sufficient in size to Navigation (air). 14 CFR Part 71 contain aircraft executing the The Proposed Amendment instrument procedures at the Umiat [Docket No. FAA–2008–1162; Airspace Docket No. 08–AAL–33] Airport, Umiat, AK. In consideration of the foregoing, the The area would be depicted on Federal Aviation Administration Proposed Revision of Class D and E aeronautical charts for pilot reference. proposes to amend 14 CFR part 71 as Airspace; King Salmon, AK The coordinates for this airspace docket follows: are based on North American Datum 83. AGENCY: Federal Aviation The Class E airspace areas designated as PART 71— DESIGNATION OF CLASS Administration (FAA), DOT. 700/1200 foot transition areas are A, CLASS B, CLASS C, CLASS D, AND ACTION: Notice of proposed rulemaking. published in paragraph 6005 in FAA CLASS E AIRSPACE AREAS; Order 7400.9S, Airspace Designations AIRWAYS; ROUTES; AND REPORTING SUMMARY: This action proposes to revise and Reporting Points, signed October 3, POINTS Class D and E airspace at King Salmon, 2008, and effective October 31, 2008, AK. Nine Standard Instrument which is incorporated by reference in 14 1. The authority citation for 14 CFR Approach Procedures (SIAPs), and a CFR 71.1. The Class E airspace part 71 continues to read as follows: textual Obstacle Departure Procedure designations listed in this document (ODP) are being amended for the King would be published subsequently in the Authority: 49 U.S.C. 106(g), 40103, 40113, Salmon Airport at King Salmon, AK. Order. 40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959– Adoption of this proposal would result The FAA has determined that this 1963 Comp., p. 389. in revision of Class D and E airspace proposed regulation only involves an § 71.1 [Amended] upward from the surface, and from 700 established body of technical feet (ft.) and 1,200 ft. above the surface regulations for which frequent and 2. The incorporation by reference in at the , King routine amendments are necessary to 14 CFR 71.1 of Federal Aviation Salmon, AK. keep them operationally current. It, Administration Order 7400.9S, Airspace DATES: Comments must be received on therefore—(1) Is not a ‘‘significant Designations and Reporting Points, or before January 22, 2009. regulatory action’’ under Executive signed October 3, 2008, and effective Order 12866; (2) is not a ‘‘significant ADDRESSES: Send comments on the October 31, 2008, is to be amended as proposal to the Docket Management rule’’ under DOT Regulatory Policies follows: and Procedures (44 FR 11034; February Facility, U.S. Department of 26, 1979); and (3) does not warrant * * * * * Transportation, 1200 New Jersey preparation of a regulatory evaluation as Paragraph 6005 Class E Airspace Extending Avenue, SE., West Building Ground the anticipated impact is so minimal. Upward From 700 Feet or More Above the Floor, Room W12–140, Washington, DC Because this is a routine matter that will Surface of the Earth. 20590–0001. You must identify the docket number FAA–2008–1162/ only affect air traffic procedures and air * * * * * navigation, it is certified that this rule, Airspace Docket No. 08-AAL–33, at the when promulgated, will not have a AAL AK E5 Umiat, AK [New] beginning of your comments. You may significant economic impact on a Umiat, Umiat Airport, AK also submit comments on the Internet at substantial number of small entities (Lat. 69°22′16″ N., Long. 152°08′08″ W) http://www.regulations.gov. You may under the criteria of the Regulatory That airspace extending upward from 700 review the public docket containing the Flexibility Act. feet above the surface within a 6.5-mile proposal, any comments received, and The FAA’s authority to issue rules radius of the Umiat Airport, AK, and within any final disposition in person in the regarding aviation safety is found in 4 miles either side of the 266°(T)/289°(M) Dockets Office between 9 a.m. and 5 Title 49 of the United States Code. bearing from the Umiat Airport, AK, p.m., Monday through Friday, except Subtitle 1, section 106 describes the extending from the 6.5-mile radius to 11.6 Federal holidays. The Docket Office authority of the FAA Administrator. miles west of the Umiat Airport, AK, and (telephone 1–800–647–5527) is on the Subtitle VII, Aviation Programs, within 4 miles either side of the 082°(T)/ plaza level of the Department of describes in more detail the scope of the 115°(M) bearing from the Umiat Airport, AK, Transportation NASSIF Building at the agency’s authority. extending from the 6.5-mile radius to 11.6 above address. This rulemaking is promulgated miles east of the Umiat Airport, AK; and that An informal docket may also be under the authority described in airspace extending upward from 1,200 feet examined during normal business hours Subtitle VII, part A, subpart 1, section above the surface within a 73-mile radius of at the office of the Manager, Safety, 40103, Sovereignty and use of airspace. the Umiat Airport, AK. Alaska Flight Service Operations, Under that section, the FAA is charged * * * * * Federal Aviation Administration, 222 with prescribing regulations to ensure West 7th Avenue, Box 14, Anchorage, the safe and efficient use of the AK 99513–7587.

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FOR FURTHER INFORMATION CONTACT: Gary Airspace Management, ATA–400, 800 which is incorporated by reference in 14 Rolf, Federal Aviation Administration, Independence Avenue, SW., CFR 71.1. The Class E2 surface areas are 222 West 7th Avenue, Box 14, Washington, DC 20591 or by calling published in paragraph 6002 in FAA Anchorage, AK 99513–7587; telephone (202) 267–8783. Communications must Order 7400.9S, Airspace Designations number (907) 271–5898; fax: (907) 271– identify both docket numbers for this and Reporting Points, signed October 3, 2850; e-mail: [email protected]. notice. Persons interested in being 2008, and effective October 31, 2008, Internet address: http://www.faa.gov/ placed on a mailing list for future which is incorporated by reference in 14 about/office_org/headquarters_offices/ NPRMs should contact the FAA’s Office CFR 71.1. The Class E4 surface areas ato/service_units/systemops/fs/alaskan/ of Rulemaking, (202) 267–9677, to designated as extensions to Class D rulemaking/. request a copy of Advisory Circular No. surface areas are published in paragraph SUPPLEMENTARY INFORMATION: 11–2A, Notice of Proposed Rulemaking 6004 in FAA Order 7400.9S, Airspace Distribution System, which describes Designations and Reporting Points, Comments Invited the application procedure. signed October 3, 2008, and effective Interested parties are invited to October 31, 2008, which is incorporated The Proposal participate in this proposed rulemaking by reference in 14 CFR 71.1. The Class by submitting such written data, views, The FAA is considering an E airspace areas designated as 700/1200 or arguments as they may desire. amendment to the Code of Federal foot transition areas are published in Comments that provide the factual basis Regulations (14 CFR part 71), which paragraph 6005 in FAA Order 7400.9S, supporting the views and suggestions would revise Class D and E airspace at Airspace Designations and Reporting presented are particularly helpful in the King Salmon Airport, in King Points, signed October 3, 2008, and developing reasoned regulatory Salmon, AK. The intended effect of this effective October 31, 2008, which is decisions on the proposal. Comments proposal is to revise Class D and E incorporated by reference in 14 CFR are specifically invited on the overall airspace upward from the surface, and 71.1. The Class D and E airspace regulatory, aeronautical, economic, from 700 ft. and 1,200 ft. above the designations listed in this document environmental, and energy-related surface to contain Instrument Flight would be published subsequently in the aspects of the proposal. Rules (IFR) operations at the King Order. Communications should identify both Salmon Airport, King Salmon, AK. The FAA has determined that this docket numbers and be submitted in The FAA Instrument Flight proposed regulation only involves an triplicate to the address listed above. Procedures Production and established body of technical Commenters wishing the FAA to Maintenance Branch has amended nine regulations for which frequent and acknowledge receipt of their comments SIAPs and an ODP for the King Salmon routine amendments are necessary to on this notice must submit with those Airport. The approaches are (1) the Area keep them operationally current. It, comments a self-addressed, stamped Navigation (RNAV) Global Positioning therefore —(1) is not a ‘‘significant postcard on which the following System (GPS) Runway (RWY) 12, regulatory action’’ under Executive statement is made: ‘‘Comments to Amendment (Amdt) 1; (2) the RNAV Order 12866; (2) is not a ‘‘significant Docket No. FAA–2008–1162/Airspace (GPS) RWY 30, Amdt 1; (3) the Localizer rule’’ under DOT Regulatory Policies Docket No. 08–AAL–33.’’ The postcard (LOC)/Distance Measuring Equipment and Procedures (44 FR 11034; February will be date/time stamped and returned (DME) Backcourse RWY 30, Amdt 4; (4) 26, 1979); and (3) does not warrant to the commenter. the Instrument Landing System (ILS) or preparation of a regulatory evaluation as All communications received on or LOC/DME RWY 12, Amdt 17; (5) the HI the anticipated impact is so minimal. before the specified closing date for ILS or LOC/DME RWY 12, Amdt 6; (6) Because this is a routine matter that will comments will be considered before the Very High Frequency Omni- only affect air traffic procedures and air taking action on the proposed rule. The directional Range (VOR)/DME or navigation, it is certified that this rule, proposal contained in this notice may Tactical Air Navigation (TACAN) RWY when promulgated, will not have a be changed in light of comments 30, Amdt 10; (7) the VOR or TACAN significant economic impact on a received. All comments submitted will RWY 12, Amdt 13; (8) the HI VOR/DME substantial number of small entities be available for examination in the or TACAN RWY 12, Amdt 4; and (9) the under the criteria of the Regulatory public docket both before and after the HI VOR/DME or TACAN RWY 30, Amdt Flexibility Act. closing date for comments. A report 4. The Textual ODP is unnamed and The FAA’s authority to issue rules summarizing each substantive public will be published in the front of the U.S. regarding aviation safety is found in contact with FAA personnel concerned Terminal Procedures for Alaska. Class E Title 49 of the United States Code. with this rulemaking will be filed in the controlled airspace extending upward Subtitle 1, Section 106 describes the docket. from the surface, and from 700 ft. and authority of the FAA Administrator. 1,200 ft. above the surface in the King Subtitle VII, Aviation Programs, Availability of Notice of Proposed Salmon Airport area would be revised describes in more detail the scope of the Rulemakings (NPRMs) by this action. The proposed airspace is agency’s authority. An electronic copy of this document sufficient in size to contain aircraft This rulemaking is promulgated may be downloaded through the executing the instrument procedures at under the authority described in Internet at http://www.regulations.gov. the King Salmon Airport, King Salmon, Subtitle VII, Part A, Subpart 1, Section Recently published rulemaking AK. 40103, Sovereignty and use of airspace. documents can also be accessed through The area would be depicted on Under that section, the FAA is charged the FAA’s Web page at http:// aeronautical charts for pilot reference. with prescribing regulations to ensure www.faa.gov/airports_airtraffic/ The coordinates for this airspace docket the safe and efficient use of the air_traffic/publications/ are based on North American Datum 83. navigable airspace. This regulation is airspace_amendments/. The Class D airspace area designations within the scope of that authority Additionally, any person may obtain are published in paragraph 5000 in FAA because it proposes to create Class E a copy of this notice by submitting a Order 7400.9S, Airspace Designations airspace sufficient in size to contain request to the Federal Aviation and Reporting Points, signed October 3, aircraft executing instrument Administration, Office of Air Traffic 2008, and effective October 31, 2008, procedures at the King Salmon Airport,

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AK, and represents the FAA’s AAL AK E4 King Salmon, AK [Revised] compensation plans. The regulations continuing effort to safely and King Salmon, King Salmon Airport, AK would affect such service providers and efficiently use the navigable airspace. (Lat. 58°40′37″ N., long. 156°38′58″ W.) the service recipients for whom the service providers provide services. This List of Subjects in 14 CFR Part 71 That airspace extending upward from the surface within 4 miles either side of the document also provides a notice of Airspace, Incorporation by reference, 312°(T)/328°(M) bearing from the King public hearing on these proposed Navigation (air). Salmon Airport, AK, to 10.7 miles northwest regulations. of the King Salmon Airport, AK. The Proposed Amendment DATES: Written or electronic comments * * * * * In consideration of the foregoing, the must be received by March 9, 2009. Federal Aviation Administration Paragraph 6005 Class E Airspace Extending Outlines of topics to be discussed at the proposes to amend 14 CFR part 71 as Upward from 700 Feet or More Above the public hearing scheduled for April 2, Surface of the Earth. follows: 2009, must be received by March 9, * * * * * 2009. PART 71—DESIGNATION OF CLASS A, AAL AK E5 King Salmon, AK [Revised] ADDRESSES: Send submissions to: CLASS B, CLASS C, CLASS D, AND CC:PA:LPD:PR (REG–148326–05), room CLASS E AIRSPACE AREAS; King Salmon, King Salmon Airport, AK (Lat. 58°40′37″ N., long. 156°38′58″ W.) 5203, Internal Revenue Service, P.O. AIRWAYS; ROUTES; AND REPORTING Box 7604, Ben Franklin Station, POINTS King Salmon VORTAC (Lat. 58°43′29″ N., long. 156°45′08″ W.) Washington, DC, 20044. Submissions may be hand-delivered Monday through 1. The authority citation for 14 CFR That airspace extending upward from 700 part 71 continues to read as follows: feet above the surface within a 6.9-mile Friday between the hours of 8 a.m. and radius of the King Salmon Airport, AK, and 4 p.m. to CC:PA:LPD:PR (REG–148326– Authority: 49 U.S.C. 106(g), 40103, 40113, within 5 miles north and 9 miles south of the 05), Courier’s Desk, Internal Revenue 40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959– 132°(T)/148°(M) radial of the King Salmon Service, 1111 Constitution Avenue, 1963 Comp., p. 389. VORTAC, AK, extending from the King NW., Washington, DC, or sent § 71.1 [Amended] Salmon VORTAC, AK, to 36 miles southeast electronically, via the Federal 2. The incorporation by reference in of the King Salmon VORTAC, AK, and eRulemaking Portal at http:// within 3.9 miles either side of the 312°(T)/ 14 CFR 71.1 of Federal Aviation ° www.Regulations.gov (IRS REG– 328 (M) radial of the King Salmon VORTAC, 148326–05). The public hearing will be Administration Order 7400.9S, Airspace AK, extending from the 6.9-mile radius to Designations and Reporting Points, 13.9 miles northwest of the King Salmon held in the auditorium, Internal signed October 3, 2008, and effective VORTAC, AK; and that airspace extending Revenue Building, 1111 Constitution October 31, 2008, is to be amended as upward from 1,200 feet above the surface Avenue, NW., Washington, DC. follows: within a 73-mile radius of the King Salmon FOR FURTHER INFORMATION CONTACT: * * * * * Airport, AK. Concerning the proposed regulations, * * * * * Stephen Tackney, at (202) 927–9639; Paragraph 5000 General. concerning submissions of comments, Issued in Anchorage, AK, on November 21, * * * * * 2008. the hearing, and/or to be placed on the building access list to attend the AAL AK D King Salmon, AK [Revised] Marshall G. Severson, hearing, Funmi Taylor at (202) 622– King Salmon, King Salmon Airport, AK Acting Manager, Alaska Flight Services 7190 (not toll-free numbers). (Lat. 58°40′37″ N., long. 156°38′58″ W.) Information Area Group. SUPPLEMENTARY INFORMATION: That airspace extending upward from the [FR Doc. E8–28978 Filed 12–5–08; 8:45 am] surface to and including 2,500 feet MSL BILLING CODE 4910–13–P Background within a 4.4-mile radius of the King Salmon Airport, AK. This Class D airspace area is Section 409A was added to the effective during the specific dates and times Internal Revenue Code (Code) by section established in advance by a Notice to DEPARTMENT OF THE TREASURY 885 of the American Jobs Creation Act Airmen. The effective date and time will of 2004, Public Law 108–357 (118 Stat. thereafter be continuously published in the Internal Revenue Service 1418). Section 409A generally provides Airport/Facility Directory. that if certain requirements are not met * * * * * 26 CFR Part 1 at any time during a taxable year, Paragraph 6002 Class E Airspace [REG–148326–05] amounts deferred under a nonqualified Designated as Surface Areas. deferred compensation plan for that RIN 1545–BF50 year and all previous taxable years are * * * * * Further Guidance on the Application of currently includible in gross income to AAL AK E2 King Salmon, AK [Revised] Section 409A to Nonqualified Deferred the extent not subject to a substantial King Salmon, King Salmon Airport, AK Compensation Plans risk of forfeiture and not previously (Lat. 58°40′37″ N., long. 156°38′58″ W.) included in gross income. Section 409A Within a 4.4-mile radius of the King AGENCY: Internal Revenue Service (IRS), also includes rules applicable to certain Salmon Airport, AK. This Class E airspace Treasury. trusts or similar arrangements area is effective during the specific dates and ACTION: Notice of proposed rulemaking associated with nonqualified deferred times established in advance by a Notice to and notice of public hearing. compensation. Airmen. The effective date and time will On December 20, 2004, the IRS issued thereafter be continuously published in the SUMMARY: This document contains Notice 2005–1 (2005–2 CB 274), setting Airport/Facility Directory. proposed regulations on the calculation forth initial guidance on the application * * * * * of amounts includible in income under of section 409A, and providing Paragraph 6004 Class E Airspace Areas section 409A(a) and the additional taxes transition guidance in accordance with Designated as an Extension to a Class D imposed by such section with respect to the terms of the statute. On April 10, Surface Area. service providers participating in 2007, the Treasury Department and the * * * * * certain nonqualified deferred IRS issued final regulations under

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