Monday, December 9, 2002

Part XV

Department of the Treasury Semiannual Regulatory Agenda

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DEPARTMENT OF THE TREASURY (TREAS)

DEPARTMENT OF THE TREASURY 1993), which require the publication by For this edition of Treasury’s the Department of a semiannual agenda regulatory agenda, the most important 31 CFR Subtitle A, Chs. I and II of regulations. E.O. 12866 also requires significant regulatory actions are the publication by the Department of a included in The Regulatory Plan, which Semiannual Agenda and Fiscal Year regulatory plan for fiscal year 2003. appears in part II of this issue of the 2003 Regulatory Plan FOR FURTHER INFORMATION CONTACT: For Federal Register. The Regulatory Plan AGENCY: Department of the Treasury. additional information about a specific entries are listed in the table of contents ACTION: Semiannual regulatory agenda entry in the agenda or plan, contact the below and are denoted by a bracketed and fiscal year 2003 regulatory plan. ‘‘Agency Contact’’ identified in the bold reference, which directs the reader agenda item relating to that regulation. to the appropriate sequence number in part II. SUMMARY: This notice is given pursuant SUPPLEMENTARY INFORMATION: The to the requirements of the Regulatory semiannual agenda and The Regulatory Flexibility Act (Pub. L. 96-354, Plan of the Department of the Treasury Dated: October 3, 2002. September 19, 1980) and Executive conform to the Unified Agenda format Richard S. Carro, Order (E.O.) 12866 (‘‘Regulatory developed by the Regulatory Senior Advisor to the General Counsel Planning and Review,’’ September 30, Information Service Center (RISC). (Regulatory Affairs). Departmental Offices—Proposed Rule Stage

Regulation Sequence Title Identification Number Number

2459 17 CFR 403.4 Amendments to the Government Securities Act Regulations: Customer Protection-Reserves and Custody of Securities ...... 1505-AA94

Departmental Offices—Final Rule Stage

Regulation Sequence Title Identification Number Number

2460 17 CFR 420 Amendments to the Large Position Rules ...... 1505-AA88 2461 48 CFR ch 10 Department of the Treasury Acquisition Regulation ...... 1505-AA89 2462 31 CFR 5 Treasury Debt Collection ...... 1505-AA90 2463 12 CFR 1806 Bank Enterprise Award (BEA) Program ...... 1505-AA91 2464 12 CFR 1805 Community Development Financial Institutions (CDFI) Program ...... 1505-AA92 2465 12 CFR 1805 Community Development Financial Institutions (CDFI) Program NPRM ...... 1505-AA93

Departmental Offices—Long-Term Actions

Regulation Sequence Title Identification Number Number

2466 31 CFR ch II Possible Regulation of Access to Accounts at Financial Institutions Through Payment Service Pro- viders ...... 1505-AA74 2467 Financial Activities of Financial Subsidiaries ...... 1505-AA80 2468 Financial Subsidiaries ...... 1505-AA81 2469 12 CFR 1501.2 Secretary’s Determination of Real Estate Brokerage ...... 1505-AA84 2470 12 CFR 1501.2 Secretary’s Determination of Other Activities Financial in Nature ...... 1505-AA85 2471 31 CFR 19 Common Rule Suspension and Debarment ...... 1505-AA86

Departmental Offices—Completed Actions

Regulation Sequence Title Identification Number Number

2472 31 CFR 104 Counter Money Laundering Requirements—Correspondent Accounts; Foreign Shell Banks ...... 1505-AA87

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TREAS

Financial Crimes Enforcement Network—Proposed Rule Stage

Regulation Sequence Title Identification Number Number

2473 31 CFR 103 Amendment to the Bank Secrecy Act Regulations—Delegation of Authority to Assess Civil Money Penalties on Depository Institutions ...... 1506-AA08 2474 31 CFR 103.65 Amendments to the Bank Secrecy Act Regulations—Requirement that Financial Institutions Estab- lish Anti-Money Laundering Programs ...... 1506-AA28 2475 31 CFR 103.20 Financial Crimes Enforcement Network; Amendment to the Bank Secrecy Act Regulations—Re- quirement that Currency Exchangers Report Suspicious Transactions ...... 1506-AA34 2476 31 CFR 103.16 Financial Crimes Enforcement Network; Amendment to the Bank Secrecy Act Regulations Re- quirement that Insurance Companies Report Suspicious Transactions ...... 1506-AA36

Financial Crimes Enforcement Network—Final Rule Stage

Regulation Sequence Title Identification Number Number

2477 31 CFR 103 Amendment to the Bank Secrecy Act Regulations Regarding Reporting of Cross-Border Transpor- tation of Certain Monetary Instruments ...... 1506-AA15 2478 31 CFR 103 Amendment to the Bank Secrecy Act Regulations—Exemptions from the Requirement to Report Transactions in Currency ...... 1506-AA23 2479 31 CFR 103.30 Amendment to the Bank Secrecy Act Regulations—Requirement that Nonfinancial Trades or Busi- nesses Report Certain Currency Transactions ...... 1506-AA25 2480 31 CFR 103.175-103.178 Due Diligence Requirements for Correspondent Accounts and Private Banking Accounts 1506-AA29 2481 31 CFR 103.121 Customer Identification Programs for Banks, Savings Associations, and Credit Unions ...... 1506-AA31 2482 31 CFR 103.122 Customer Identification Program for Broker-Dealers ...... 1506-AA32 2483 31 CFR 103.131 Customer Identification Program for Mutual Funds ...... 1506-AA33

Financial Crimes Enforcement Network—Long-Term Actions

Regulation Sequence Title Identification Number Number

2484 31 CFR 103 Amendments to the Bank Secrecy Act Regulations—Special Reporting and Recordkeeping Require- ments—Money Services Businesses (MSBs) ...... 1506-AA19

Financial Crimes Enforcement Network—Completed Actions

Sequence Regulation Number Title Identification Number

2485 31 CFR 103 Amendments to the Bank Secrecy Act Regulations—Suspicious Activity Reporting—Broker/Dealers ... 1506-AA21 2486 31 CFR 103 Amendments to the Bank Secrecy Act Regulations—Suspicious Activity Reporting—Casinos ...... 1506-AA22 2487 31 CFR 103.90 Financial Crimes Enforcement Network; Special Information Sharing Procedures to Deter Money Laundering and Terrorist Activity ...... 1506-AA27 2488 Notice of Withdrawal of Exemption ...... 1506-AA30 2489 31 CFR 104 Counter Money Laundering Requirements—Correspondent Accounts; Foreign Shell Banks ...... 1506-AA35

Financial Management Service—Proposed Rule Stage

Regulation Sequence Title Identification Number Number

2490 31 CFR 240 Indorsement and Payment of Checks Drawn on the United States Treasury ...... 1510-AA45 2491 31 CFR 245 Claims on Account of Treasury Checks ...... 1510-AA51 2492 31 CFR 203 Payment of Federal Taxes and the Treasury Tax and Loan Program ...... 1510-AA79 2493 31 CFR 206 Management of Federal Agency Receipts and Disbursements; Operation of the Cash Management Improvement Fund ...... 1510-AA86

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TREAS

Financial Management Service—Proposed Rule Stage (Continued)

Regulation Sequence Title Identification Number Number

2494 31 CFR 215 Withholding of District of Columbia, State, City and County Income or Employment Taxes by Federal Agencies ...... 1510-AA90

Financial Management Service—Final Rule Stage

Regulation Sequence Title Identification Number Number

2495 31 CFR 281 Foreign Exchange Operations ...... 1510-AA48 2496 31 CFR 256 Payments Under Judgment and Private Relief Acts ...... 1510-AA52 2497 31 CFR 285.5 Offset of Federal Payments (Other Than Tax Refund and Federal Benefit Payments) To Collect Past-Due, Legally Enforceable Nontax Debt ...... 1510-AA65 2498 31 CFR 285.7 Salary Offset ...... 1510-AA70 2499 31 CFR 285.8 Offset of Tax Refund Payment To Collect State Income Tax Obligations ...... 1510-AA78 2500 31 CFR 210 2003 ACH Rules ...... 1510-AA89

Financial Management Service—Long-Term Actions

Regulation Sequence Title Identification Number Number

2501 31 CFR 285.6 Offset of Federal Payments (Other Than Tax Refund and Federal Benefit Payments) To Collect Past-Due Debts Owed to States (Other Than Child Support) ...... 1510-AA66 2502 31 CFR 285.14 Public Dissemination of Identity of Delinquent Debtors ...... 1510-AA72 2503 31 CFR 223 Surety Bond Reimbursement Fund ...... 1510-AA85

Financial Management Service—Completed Actions

Regulation Sequence Title Identification Number Number

2504 31 CFR 205 Rules and Procedures for Efficient Federal-State Funds Transfers ...... 1510-AA38

Bureau of Alcohol, Tobacco and Firearms—Proposed Rule Stage

Regulation Sequence Title Identification Number Number

2505 27 CFR 252 Exportation of Liquors ...... 1512-AA98 2506 27 CFR 7 Revision of Brewery Regulations and Issuance of Regulations for Taverns on Brewery Premises (Brewpubs) (Reg Plan Seq No. 112) ...... 1512-AB37 2507 27 CFR 4 Prohibition of Alcohol Beverage Containers and Standard of Fill for Distilled Spirits and Wine ...... 1512-AB89 2508 27 CFR 4 Amended Standard of Identity for Sherry ...... 1512-AB96 2509 27 CFR 7 Flavored Malt Beverages ...... 1512-AC11 2510 27 CFR 16 Alcohol Beverage Health Warning Statement ...... 1512-AC12 2511 27 CFR 24 Production of Dried Fruit and Honey Wines ...... 1512-AC48 2512 27 CFR 9 Petition to Establish the Santa Barbara Highlands Viticultural Area ...... 1512-AC53 2513 27 CFR 9 Proposed San Bernabe Viticultural Area ...... 1512-AC60 2514 27 CFR 9 Petition to Establish the Trinity Lake Viticultural Area ...... 1512-AC62 2515 27 CFR 4 Correction of Technical Error in 27 CFR Part 4 ...... 1512-AC63 2516 27 CFR 9 Petition to Establish Red Hills American Viticultural Area ...... 1512-AC66 2517 27 CFR 9 Petition to Establish ‘‘Seneca Lake’’ as an American Viticultural Area ...... 1512-AC70 2518 27 CFR 9 Petition to Establish ‘‘Bennett Valley’’ as an American Viticultural Area ...... 1512-AC72 2519 27 CFR 9 Petition for the Establishment of ‘‘Red Hill’’ as an American Viticultural Area ...... 1512-AC76 2520 27 CFR 9 Petition to Change the Temecula Viticultural Area’s Name to Temecula Valley ...... 1512-AC77

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TREAS

Bureau of Alcohol, Tobacco and Firearms—Proposed Rule Stage (Continued)

Regulation Sequence Title Identification Number Number

2521 27 CFR 9 Petition to Establish ‘‘Eola Hills’’ as a New American Viticultural Area ...... 1512-AC78 2522 27 CFR 4 Proposed Addition of ‘‘Moscato Greco’’ as a Grape Variety Name for American Wines ...... 1512-AC79 2523 27 CFR 9 Petition to Establish ‘‘Columbia Gorge’’ as a New American Viticultural Area ...... 1512-AC81 2524 27 CFR 9 Petition to Establish ‘‘Alexandria Lakes’’ as a New American Viticultural Area ...... 1512-AC85 2525 27 CFR 9 Petition to Establish ‘‘Red Hills of Dundee’’ as a New American Viticultural Area ...... 1512-AC91 2526 27 CFR 9 Petition to Establish ‘‘Santa Maria Bench’’ as a New American Viticultural Area ...... 1512-AC93 2527 27 CFR 9 Petition to Establish ‘‘Grand Lake O’ the Cherokees’’ as a New American Viticultural Area ...... 1512-AC97 2528 27 CFR 9 Petition to Establish ‘‘Snake River Valley’’ as a New Viticultural Area ...... 1512-AC98 2529 27 CFR 9 Petition to Expand the Livermore Valley Viticultural Area ...... 1512-AC99 2530 27 CFR 9 San Francisco Bay and Central Coast Viticultural Areas—Boundary Realignment/Expansion ...... 1512-AD00 2531 27 CFR 9 Petition to Establish ‘‘Upper Arroyo Grande’’ as a New American Viticultural Area ...... 1512-AD01 2532 27 CFR 9 Petition to Establish ‘‘Chehalem Mountains’’ as a New American Viticultural Area ...... 1512-AD02 2533 27 CFR 9 Petition to Establish ‘‘Ribbon Ridge’’ as a New American Viticultural Area ...... 1512-AD03 2534 27 CFR 9 Petition to Establish ‘‘Yamhill-Carlton District’’ as a New American Viticultural Area ...... 1512-AD04 2535 27 CFR 55 Commerce in Explosives (Including Explosives in the Fireworks Industry) (Rulemaking Resulting From a Section 610 Review) (Reg Plan Seq No. 113) ...... 1512-AB48 2536 27 CFR Part 55 Identification Markings Placed on Explosive Materials ...... 1512-AC25 2537 27 CFR 55 Commerce in Explosives—Explosive Pest Control Devices ...... 1512-AC80 2538 27 CFR 178 Implementation of Public Law 105-277, Making Omnibus Consolidated and Emerg. Supplemental Ap- propriations for FY 1999, Relating to the Permanent Provisions of the Brady Handgun Violence Prevention Act .... 1512-AB83 2539 27 CFR 178 Implementation of Public Law 105-277 Relating to Secure Gun Storage ...... 1512-AC67 2540 Electronic Signatures; Electronic Submission of ATF Forms (2000R-458P) ...... 1512-AC84 2541 27 CFR 270 Determination of Tax and Recordkeeping on Large Cigars ...... 1512-AC22 2542 27 CFR 44 Regulatory Changes From Customs Service Final Rule (2001R-140T) ...... 1512-AC56 2543 27 CFR 40 Shipments of Tobacco Products or Cigarette Papers or Tubes Without Payment of Tax...... 1512-AC57 2544 27 CFR 45 Removal of Tobacco Products and Cigarette Papers and Tubes Without Payment of Tax for Use of the United States ...... 1512-AC75 2545 27 CFR 40 Marks, Labels, Notices and Bonds for, and Removal of, Tobacco Products, and Cigarette Papers and Tubes ...... 1512-AC90 2546 27 CFR 40 In-Transit Stops of Tobacco Products, and Cigarette Papers and Tubes, and Related Records, Without Payment of Tax ...... 1512-AC95 References in boldface appear in the Regulatory Plan in part II of this issue of the Federal Register.

Bureau of Alcohol, Tobacco and Firearms—Final Rule Stage

Regulation Sequence Title Identification Number Number

2547 27 CFR 5 Labeling of Unaged Grape Brandy ...... 1512-AB46 2548 27 CFR 19.11 Distilled Spirits Plant Regulatory Initiative Proposal ...... 1512-AB58 2549 27 CFR 24.278 Implementation of Wine Credit Provisions of Public Law 104-188 ...... 1512-AB65 2550 27 CFR 24.66 Implementation of Public Law 105-34, Section 1416, Relating to Refund of Tax for Domestic Wine Returned to Bond Regardless of Merchantability (Taxpayer Relief Act of 1997) ...... 1512-AB74 2551 27 CFR 4 Health Claims and Other Health Related Statements in the Labeling and Advertising of Alcohol Bev- erages ...... 1512-AB97 2552 27 CFR 9 Petition to Propose ‘‘Yadkin Valley’’ as a New American Viticultural Area ...... 1512-AC82 2553 27 CFR 4 Organic Claims in Labeling and Advertising of Alcohol Beverages ...... 1512-AC87 2554 27 CFR 25 Brewery Forms ...... 1512-AC88 2555 27 CFR 9 Petition to Establish ‘‘Oak Knoll District’’ as a New American Viticultural Area ...... 1512-AC89 2556 27 CFR 178 Commerce in Firearms and Ammunition (Omnibus Consolidated Appropriations Act of 1997) ...... 1512-AB64 2557 27 CFR 178 Residency Requirement for Persons Acquiring Firearms ...... 1512-AB66 2558 27 CFR 55 Implementation of Public Law 104-208, the Omnibus Consolidated Appropriations Act of 1997, Relat- ing to the Establishment of a National Repository for Arson and Explosives Information ...... 1512-AB73 2559 27 CFR 178 Public Law 105-277, Making Omnibus Consolidated and Emergency Supplemental Appropriations for FY99, Relating to Firearms Disabilities for Nonimmigrant Aliens ...... 1512-AB93 2560 27 CFR 178 Commerce in Firearms and Ammunition—Annual Inventory ...... 1512-AC08 2561 27 CFR 7 Plain Language in Part 7 ...... 1512-AC10 2562 27 CFR 70 Delegation of Authority for Part 70 ...... 1512-AC74

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TREAS

Bureau of Alcohol, Tobacco and Firearms—Final Rule Stage (Continued)

Regulation Sequence Title Identification Number Number

2563 31 CFR 8 Eliminate Requirement to Enroll to Practice Before the Bureau ...... 1512-AC96 2564 27 CFR 275 Tobacco Products and Cigarette Papers and Tubes Shipped from Puerto Rico to the United States ... 1512-AC24 2565 27 CFR 41 Importation of Tobacco Products and Cigarette Papers and Tubes; Recodification of Regulations ...... 1512-AC46

Bureau of Alcohol, Tobacco and Firearms—Long-Term Actions

Regulation Sequence Title Identification Number Number

2566 27 CFR 7 Alcoholic Content Labeling for Malt Beverages ...... 1512-AB17 2567 Sake Regulations ...... 1512-AC09 2568 27 CFR 4.32(d) Removal of Requirement to Disclose Saccharin in the Labeling of Wine, Distilled Spirits and Malt Beverages ...... 1512-AC17 2569 27 CFR 31 Liquor Dealers; Recodification of Regulations ...... 1512-AC45 2570 27 CFR 31 Delegation of Authority in 27 CFR Part 31 ...... 1512-AC49 2571 27 CFR 19, subpart W Proposed Revisions of 27 CFR Part 19 ...... 1512-AC52 2572 27 CFR 4 Proposal to Recognize Synonyms for Petite Sirah and Zinfandel Grape Varieties ...... 1512-AC65 2573 27 CFR 9 Petition to Establish ‘‘Capay Valley’’ as an American Viticultural Area ...... 1512-AC71 2574 27 CFR 17 Taxpaid Distilled Spirits Used in Manufacturing Products Unfit for Beverage Use ...... 1512-AC73 2575 27 CFR 19 Delegation of Authority in 27 CFR Part 19 ...... 1512-AC06 2576 27 CFR 47 Commerce in Firearms and Ammunition; Recodification of Regulations (2002R-013P) ...... 1512-AC68 2577 27 CFR 47 Machine Guns, Destructive Devices, and Certain Other Firearms; Recodification of Regulations ...... 1512-AC69 2578 27 CFR 55 Delegation of Authority in 27 CFR Part 55—Commerce in Explosives ...... 1512-AC94 2579 27 CFR 275 Implementation of Public Law 105-33, Section 9302, Requiring the Qualification of Tobacco Product Importers and Miscellaneous Technical Amendments ...... 1512-AC07 2580 27 CFR 275 Prohibited Marks on Packages of Tobacco Products and Cigarette Papers and Tubes Imported or Brought into the United States ...... 1512-AC14 2581 27 CFR 270 Elimination of Statistical Classes for Large Cigars ...... 1512-AC33 2582 27 CFR 40 Delegation of Authority in 27 CFR Part 40 ...... 1512-AC54 2583 27 CFR 44 Voluntary Waiver of Filing Claim for Credit, Refund, Allowance or Credit of Tax for Tobacco Products Manufactured in Canada ...... 1512-AC64

Bureau of Alcohol, Tobacco and Firearms—Completed Actions

Regulation Sequence Title Identification Number Number

2584 27 CFR 251 Recodification of Part 251 ...... 1512-AC27 2585 27 CFR 4 Albarino, Black Corinth and Fiano Grape Varieties ...... 1512-AC29 2586 27 CFR 252 Delegation of Authority in 27 CFR Part 252 ...... 1512-AC44 2587 27 CFR 4 Proposed Addition of ‘‘Tannat’’ as a Grape Variety Name for American Wines ...... 1512-AC50 2588 27 CFR 251 Delegation of Authority in 27 CFR Part 251 ...... 1512-AC58 2589 27 CFR 9 Petition to Establish ‘‘California Coast’’ as a New American Viticultural Area ...... 1512-AC83 2590 27 CFR 9 Petition to Expand the Lodi Viticultural Area ...... 1512-AC92 2591 27 CFR 47 Delegation of Authority (27 CFR 47) ...... 1512-AC86 2592 27 CFR 270 Elimination of Application to Remove Tobacco Products from Manufacturer’s Premises for Experi- mental Purposes ...... 1512-AC32 2593 27 CFR 44 Delegation of Authority in 27 CFR Part 44 ...... 1512-AC36

Bureau of Alcohol, Tobacco and Firearms—Discontinued Entries

Regulation Identification Title Date Comments Number

1512-AA07 27 CFR 9 American Viticultural Areas 09/10/2002 Withdrawn

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TREAS

Bureau of Alcohol, Tobacco and Firearms—Discontinued Entries (Continued)

Regulation Identification Title Date Comments Number

1512-AC51 27 CFR 5.22 Petition to Amend the Standards of Identity for Whisky and 05/03/2002 Withdrawn Brandy

Comptroller of the Currency—Proposed Rule Stage

Regulation Sequence Title Identification Number Number

2594 12 CFR 19 Uniform Rules of Practice and Procedure; Regulation Review ...... 1557-AB43 2595 Fair Credit Reporting Regulations ...... 1557-AB78 2596 Recordkeeping Requirements for Bank Exceptions from Securities Dealer Registration ...... 1557-AB93 2597 12 CFR 5 Rules, Policies, and Procedures for Corporate Activities and Bank Activities and Operations ...... 1557-AB97 2598 12 CFR 19 Maintenance of Records ...... 1557-AB99 2599 12 CFR 5 Payday Lending ...... 1557-AC01 2600 12 CFR 28 International Banking Activities ...... 1557-AC04 2601 12 CFR 30 Interagency Guidelines Establishing Standards for Safety and Soundness ...... 1557-AC08 2602 12 CFR 24 Community Development Corporations, Community Development Projects, and Other Public Welfare Investments (12 CFR Part 24) ...... 1557-AC09 2603 12 CFR 19 Removal, Suspension, and Debarment of Independent Accountants from Performance of Audit Serv- ices ...... 1557-AC10 2604 12 CFR 5 Rules, Policies, and Procedures for Corporate Activities ...... 1557-AC11

Comptroller of the Currency—Final Rule Stage

Regulation Sequence Title Identification Number Number

2605 12 CFR 3 Capital Rules ...... 1557-AB14 2606 31 CFR 103 Customer Identification Programs for Banks, Savings Associations, and Credit Unions ...... 1557-AC06

Comptroller of the Currency—Long-Term Actions

Regulation Sequence Title Identification Number Number

2607 Rules and Procedures for Claims Against OCC-Appointed Receiverships for Uninsured Financial Institutions ...... 1557-AB59 2608 12 CFR 25 Community Reinvestment Act Regulation ...... 1557-AB98

Comptroller of the Currency—Completed Actions

Regulation Sequence Title Identification Number Number

2609 12 CFR 34 Real Estate Appraisals ...... 1557-AB70 2610 12 CFR 37 Debt Cancellation Contracts and Debt Suspension Agreements ...... 1557-AB75 2611 12 CFR 7.1002 Electronic Activities (Formerly Electronic Banking) ...... 1557-AB76 2612 31 CFR 1 Notice of Exempt Privacy Act Systems of Records ...... 1557-AB83 2613 12 CFR 25 Prohibition Against Use of Interstate Branches Primarily for Deposit Production ...... 1557-AB95 2614 12 CFR 5 Financial Subsidiaries and Noncontrolling Investments of Federal Branches and Agencies ...... 1557-AC02 2615 12 CFR 28.15 International Banking Activities: Capital Equivalency Deposit ...... 1557-AC05 2616 12 CFR 8 Assessment of Fees ...... 1557-AC07

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TREAS

United States Customs Service—Proposed Rule Stage

Regulation Sequence Title Identification Number Number

2617 19 CFR 12 Textiles and Textile Products Subject to Textile Trade Agreements ...... 1515-AB54 2618 19 CFR 159 Liquidation; Extension; Suspension ...... 1515-AB66 2619 19 CFR 12 Detention, Seizure, and Forfeiture of ‘‘Bootleg’’ Sound Recording and Music Videos of Live Musical Performances ...... 1515-AB74 2620 19 CFR 142 Reconciliation ...... 1515-AB85 2621 19 CFR 111 Remote Location Filing ...... 1515-AC23 2622 19 CFR 123 Simplification of In-Transit Truck Shipments Between Canada and the United States ...... 1515-AC65 2623 19 CFR 142 Requirements for Future Customs Transactions When Payment to Customs on Prior Transactions is Delinquent and/or Dishonored ...... 1515-AC68 2624 19 CFR 145 Customs Examination of In-Transit Mail Shipments ...... 1515-AC71 2625 19 CFR 24 Reimbursable Customs Inspectional Services: Increase in Hourly Rate Charge ...... 1515-AC77 2626 19 CFR 12 Patent Surveys ...... 1515-AC93 2627 19 CFR 122 Advance Notice Requirements for Aircraft Landings and Arrivals ...... 1515-AD10 2628 19 CFR 162 Prior Disclosure and Lost Duty or Revenue Demands When Penalty Claim Not Issued ...... 1515-AD13 2629 19 CFR 111 Performance of Customs Business by Parent and Subsidiary Corporations ...... 1515-AD14

United States Customs Service—Final Rule Stage

Regulation Sequence Title Identification Number Number

2630 19 CFR 4 Harbor Maintenance Fee ...... 1515-AA57 2631 19 CFR 24 Donated Cargo Exemption From Harbor Maintenance Fee ...... 1515-AA87 2632 19 CFR 181 North American Free Trade Agreement (NAFTA)—Implementation of Duty-Deferral Program Provi- sions ...... 1515-AB87 2633 19 CFR 141 Customs Entry Documentation Pursuant to Anticounterfeiting Consumer Protection Act ...... 1515-AC15 2634 19 CFR 134 Country-of-Origin Marking ...... 1515-AC32 2635 19 CFR 113 Importation and Entry Bond Conditions Regarding Other Agency Documentation Requirements ...... 1515-AC44 2636 19 CFR 4 Deferral of Duty on Large Yachts Imported for Sale ...... 1515-AC58 2637 19 CFR 4 User and Navigation Fees; Other Reimbursable Charges ...... 1515-AC63 2638 19 CFR 10 African Growth and Opportunity Act and Generalized System of Preferences ...... 1515-AC72 2639 19 CFR 146 Expanded Weekly Entry Procedure for Foreign Trade Zones ...... 1515-AC74 2640 19 CFR 10 United States-Caribbean Basin Trade Partnership Act and Caribbean Basin Initiative ...... 1515-AC76 2641 19 CFR 102 Rules of Origin for Textile and Apparel Products ...... 1515-AC80 2642 19 CFR 24 User Fees ...... 1515-AC81 2643 19 CFR 12 Dog and Cat Protection Act ...... 1515-AC87 2644 19 CFR 10 Prototypes Used Solely For Product Development, Testing, Evaluation or Quality Control Purposes ..... 1515-AC88 2645 19 CFR 10 Preferential Treatment of Brassieres Under the United States-Caribbean Basin Trade Partnership Act 1515-AC89 2646 19 CFR 141 Single Entry for Split Shipments ...... 1515-AC91 2647 19 CFR 141 Single Entry for Unassembled or Disassembled Entities Imported on Multiple Conveyances ...... 1515-AC94 2648 19 CFR 133 Civil Fines For Importation of Merchandise Bearing a Counterfeit Mark ...... 1515-AC98 2649 19 CFR 122 Passenger and Crew Manifests Required for Passenger Flights in Foreign Air Transportation to the United States ...... 1515-AC99 2650 19 CFR 191 Manufacturing Substitution Drawback: Duty Apportionment ...... 1515-AD02 2651 19 CFR 122 Access to Customs Security Areas at Airports ...... 1515-AD04 2652 19 CFR 141 Conditional Release Period and Customs Bond Obligations For Food, Drugs, Devices and Cosmetics 1515-AD05 2653 19 CFR 122 Passenger Name Record Information Required For Passengers On Flights In Foreign Air Transpor- tation To Or From the United States ...... 1515-AD06 2654 19 CFR 12 Entry of Certain Steel Products ...... 1515-AD15

United States Customs Service—Long-Term Actions

Regulation Sequence Title Identification Number Number

2655 19 CFR 12 Entry of Softwood Lumber Shipments From Canada ...... 1515-AB97 2656 19 CFR 123 Designated Land Border Crossing Locations for Certain Conveyances ...... 1515-AC12

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TREAS

United States Customs Service—Long-Term Actions (Continued)

Regulation Sequence Title Identification Number Number

2657 19 CFR 24 Expanded Methods of Payment of Duties, Taxes, Interest and Fees ...... 1515-AC40 2658 19 CFR 12 Entry of Softwood Lumber Shipments from Canada ...... 1515-AC62 2659 19 CFR 122 Private Aircraft Programs: Establishment of the General Aviation Telephonic Entry (GATE) Program and Revisions to the Overflight Program ...... 1515-AC73 2660 19 CFR 10 Amendment to Wool Duty Refund Program ...... 1515-AC85 2661 19 CFR 24 Procedures Governing the Border Release Advanced Screening and Selectivity (BRASS) Program ...... 1515-AC92

United States Customs Service—Completed Actions

Regulation Sequence Title Identification Number Number

2662 19 CFR 177 Administrative Rulings ...... 1515-AC56 2663 19 CFR 4 General Order Warehouses ...... 1515-AC57 2664 19 CFR 10 Civil Aircraft ...... 1515-AC59 2665 19 CFR 191 Merchandise Processing Fee Eligible to be Claimed as Unused Merchandise Drawback ...... 1515-AC67 2666 19 CFR 10 Duty-Free Treatment for Certain Beverages Made with Caribbean Rum ...... 1515-AC78 2667 19 CFR 24 Amended Procedure for Obtaining Refunds of Harbor Maintenance Fees Paid on Exports of Merchan- dise ...... 1515-AC82 2668 19 CFR 132 Licenses for Certain Worsted Wool Fabrics Subject to Tariff-Rate Quota ...... 1515-AC83 2669 19 CFR 12 Import Restrictions Imposed on Pre-Classical and Classical Archaeological Material Originating in Cy- prus ...... 1515-AC86 2670 19 CFR 122 Re-Use of Air Waybill Number on Air Cargo Manifest ...... 1515-AD01 2671 19 CFR 132 Elimination of Tariff-Rate Quota on Imported Lamb Meat ...... 1515-AD09 2672 19 CFR 4 Presentation of Vessel Cargo Manifest to Customs Before Cargo is Laden Aboard Vessel at Foreign Port for Transport to the United States ...... 1515-AD11 2673 19 CFR 12 Extension of Import Restrictions Imposed on Archaeological and Ethnological Material from Peru ...... 1515-AD12 2674 19 CFR 12 Extension of Import Restrictions Imposed on Archaeological Material from Mali ...... 1515-AD16 2675 19 CFR 12 Extension of Import Restrictions Imposed on Archaeological Material from Guatemala ...... 1515-AD17

Internal Revenue Service—Prerule Stage

Regulation Sequence Title Identification Number Number

2676 Circular 230—Phase 2 Non-Shelter Revisions ...... 1545-BA72 2677 Communications Excise Tax; Taxable Communication Services ...... 1545-BB04 2678 Mixed Use Output Facilities ...... 1545-BB23

Internal Revenue Service—Proposed Rule Stage

Regulation Sequence Title Identification Number Number

2679 Integrated Financial Transaction ...... 1545-AR20 2680 Intercompany Transfer Pricing for Services ...... 1545-AR32 2681 Capital Gain Guidance Relating to CRTs ...... 1545-AW35 2682 Constructive Sales of Appreciated Financial Positions ...... 1545-AW97 2683 Straddles—One Side Larger Than the Other ...... 1545-AX16 2684 Cash or Deferred Arrangements ...... 1545-AX26 2685 Inspection of Written Determinations ...... 1545-AX40 2686 Cash or Deferred Arrangements ...... 1545-AX43 2687 Awarding of Costs and Certain Fees ...... 1545-AX46 2688 Highly Compensated Employee ...... 1545-AX48 2689 Modification to Section 367(a) Stock Transfer Regulations ...... 1545-AX77 2690 Assumption of Partnership Liabilities ...... 1545-AX93

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TREAS

Internal Revenue Service—Proposed Rule Stage (Continued)

Regulation Sequence Title Identification Number Number

2691 Like-Kind Exchanges ...... 1545-AX95 2692 Electing Mark-to-Market for Marketable Stock of a PFIC ...... 1545-AY17 2693 Guidance on Changes to the Laws for Corporate Estimated Taxes ...... 1545-AY22 2694 Use of Taxpayer Identifying Numbers ...... 1545-AY24 2695 Dual Consolidated Loss Recapture Events ...... 1545-AY27 2696 Taxable Years of CFCs and FPHCs ...... 1545-AY30 2697 Allocation of Income and Deductions from Intangibles ...... 1545-AY38 2698 Dollar-Value LIFO ...... 1545-AY39 2699 Normal Retirement Age for Pension Plans ...... 1545-AY61 2700 Liabilities Assumed in Certain Corporate Transactions ...... 1545-AY74 2701 Normalization ...... 1545-AY75 2702 Disclosure of Returns and Return Information in Judicial and Administrative Tax Proceedings ...... 1545-AY89 2703 Payments For Interest in Partnership ...... 1545-AY90 2704 Tax Shelter Penalties ...... 1545-AY97 2705 Expenditures in Connection with the Creation of Intangible Assets ...... 1545-BA00 2706 Allocation and Apportionment of Interest Expense ...... 1545-BA02 2707 Reductions of Accruals and Allocations Because of Increased Age ...... 1545-BA10 2708 Transactions Involving Obligations of Consolidated Group Members ...... 1545-BA11 2709 Deductibility of Employer Contributions for Deferred Compensation ...... 1545-BA13 2710 Continuation of a Consolidated Group ...... 1545-BA14 2711 Property Exempt from Levy ...... 1545-BA22 2712 Gasoline Tax Claims ...... 1545-BA27 2713 Suspension of Statutes of Limitation in John Doe and Third-Party Summons Disputes and Expansion of Tax- payers’ Rights to Receive Notice and Seek Judicial Review of Third Party Summonses ...... 1545-BA31 2714 Amendments to Rules for Allocation of Basis ...... 1545-BA32 2715 Earned Income Credit ...... 1545-BA34 2716 Income From Sources Within Specified Possession ...... 1545-BA37 2717 Multi-Family Housing Bonds ...... 1545-BA45 2718 Determination of Basis of Partner’s Interest; Special Rules ...... 1545-BA50 2719 Partnership Options ...... 1545-BA53 2720 User Fees for Offers to Compromise ...... 1545-BA54 2721 Modification of Check the Box (Temporary) ...... 1545-BA58 2722 Modification of Check the Box ...... 1545-BA59 2723 Abatement of Interest on Large Erroneous Refunds ...... 1545-BA61 2724 Allocation and Apportionment Rules: Guidance on Selected Issues ...... 1545-BA64 2725 Provisions Regarding Cross-Border Transactions ...... 1545-BA65 2726 Interest Other Than That of a Creditor ...... 1545-BA69 2727 Definition of Reorganizations ...... 1545-BA71 2728 Controlled Foreign Partnership Reporting ...... 1545-BA77 2729 Disclosure of Relative Value of Distribution Forms ...... 1545-BA78 2730 Redemptions Treated as Dividends ...... 1545-BA80 2731 Partnership Transactions Involving Long-Term Contracts ...... 1545-BA81 2732 Allocation of New Markets Tax Credit ...... 1545-BA84 2733 Carryover and Stacking Rule Amendment ...... 1545-BA85 2734 Guidance on Reporting of Deposit Interest Paid to Nonresident Aliens ...... 1545-BA86 2735 Aggregate Computation and Allocation of Research Credit ...... 1545-BA88 2736 Designated IRS Officer or Employee ...... 1545-BA89 2737 Transfer of Notes or Stock to Provide for Satisfaction of Contested Liabilities ...... 1545-BA90 2738 Transfer of Notes or Stock to Provide for Satisfaction of Contested Liabilities (Temporary) ...... 1545-BA91 2739 Inclusion Ratio ...... 1545-BA94 2740 Employment Taxes—Failure-to-Deposit Penalty ...... 1545-BA97 2741 Designated IRS Officer or Employee (Temporary) ...... 1545-BA98 2742 Timely Mailing Treatment ...... 1545-BA99 2743 Hand Carry Returns ...... 1545-BB00 2744 Reduced Exclusion of Gain from Sale or Exchange of Principal Residence ...... 1545-BB01 2745 Reduced Exclusion of Gain from Sale or Exchange of Principal Residence (Temporary) ...... 1545-BB02 2746 Heavy Vehicle Tax; Definition of Highway Tractor ...... 1545-BB03 2747 Change in Use; Accelerated Cost Recovery Sytstem ...... 1545-BB05 2748 Depreciation of Vans and Light Trucks ...... 1545-BB06

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TREAS

Internal Revenue Service—Proposed Rule Stage (Continued)

Regulation Sequence Title Identification Number Number

2749 Capital Account Bookup ...... 1545-BB10 2750 Allocation of Foreign Tax Credits Among Partners ...... 1545-BB11 2751 Distributions of Property ...... 1545-BB12 2752 Penalties for Unauthorized Inspection of Returns ...... 1545-BB13 2753 Structured Settlement Factoring Transactions ...... 1545-BB14 2754 Testimony Authorizations and Requests for IRS Information ...... 1545-BB15 2755 Investigative Disclosures ...... 1545-BB16 2756 Investigative Disclosures (Temporary) ...... 1545-BB17 2757 Toll Telephone Service-Definition ...... 1545-BB18 2758 Substantiation of Incidental Expenses (Temporary) ...... 1545-BB19 2759 Substantiation of Incidental Expenses ...... 1545-BB20 2760 Duplicate Tax Benefits ...... 1545-BB25 2761 Cost Sharing ...... 1545-BB26 2762 Application of Separate Limitations to Dividends from Noncontrolled Section 902 Corporation ...... 1545-BB28 2763 Extension of Time for Filing Returns ...... 1545-BB29 2764 Exclusions from Gross Income of Foreign Corporations ...... 1545-BB30 2765 Tax Shelter Disclosure Statements ...... 1545-BB32 2766 Requirement to Maintain List of Investors in Potentially Abusive Tax Shelters ...... 1545-BB33 2767 Other Assessable Penalties With Respect to the Preparation of Income Tax Returns for Other Persons ...... 1545-BB34 2768 Fractional Parts of a Dollar ...... 1545-BB35

Internal Revenue Service—Final Rule Stage

Regulation Sequence Title Identification Number Number

2769 Golden Parachute Payments ...... 1545-AH49 2770 Nonrecognition of Corporate Distributions and Reorganizations Under the Foreign Investment in Real Property Tax Act ...... 1545-AK79 2771 Computation of a Branch’s Taxable Income; Taxation of Exchange Gain or Loss on Branch Remittances ...... 1545-AM12 2772 Limitations on Passive Activity Losses and Credits—Self-Charged Items ...... 1545-AN64 2773 Taxation of Global Trading ...... 1545-AP01 2774 Interest-Free Adjustments ...... 1545-AQ61 2775 Definition of ‘‘Highly Compensated Employee’’ ...... 1545-AQ74 2776 Escrow Funds and Other Similar Funds ...... 1545-AR82 2777 Mark-to-Market Upon Disposition ...... 1545-AS85 2778 Straddles—-Miscellaneous Issues ...... 1545-AT46 2779 Agreements for Payment of Tax Liabilities in Installments ...... 1545-AU97 2780 Definition of ‘‘Private Activity Bonds’’ Allocation and Accounting Regulations ...... 1545-AU98 2781 Return of Levied Property in Certain Cases ...... 1545-AV01 2782 Interest on Education Loans ...... 1545-AW01 2783 Mark-to-Market Accounting for Dealers in Commodities and Traders in Securities and Commodities ...... 1545-AW06 2784 Election To Treat Trust as Estate ...... 1545-AW24 2785 Corporate Tax Shelter Registration ...... 1545-AW26 2786 Intercompany Obligations ...... 1545-AW30 2787 Reporting of Payments to Attorney ...... 1545-AW72 2788 Qualified Offers ...... 1545-AW99 2789 Notice of Contact of Third Parties ...... 1545-AX04 2790 Allocation of Research Credit ...... 1545-AX05 2791 Delay Rental Payments ...... 1545-AX06 2792 Highway Vehicle—Definition ...... 1545-AX10 2793 Guidance on Cost Recovery in the Entertainment Industry ...... 1545-AX12 2794 Allocating Basis Adjustments ...... 1545-AX18 2795 Exclusion of Gain on the Sale or Exchange of Principal Residence ...... 1545-AX28 2796 Special Rules for Retroactive Payments Under Section 417(a)(7)(A) for Qualified Retirement Plans ...... 1545-AX34 2797 Compensation Deferred Under Eligible Section 457(b) Plans ...... 1545-AX52 2798 Stock Transfer Rules: Carryover of Earnings and Taxes ...... 1545-AX65 2799 Loans to Participants or Beneficiaries from Qualified Employee Plans ...... 1545-AX68

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TREAS

Internal Revenue Service—Final Rule Stage (Continued)

Regulation Sequence Title Identification Number Number

2800 Requirement to Maintain List of Investors in Potentially Abusive Tax Shelters ...... 1545-AX79 2801 Tax Shelter Disclosure Statements ...... 1545-AX81 2802 Disclosure of Return and Return Information to Designee of Taxpayer ...... 1545-AX85 2803 Statute of Limitations on Collection Installment Agreements ...... 1545-AX89 2804 Definition of Income ...... 1545-AX96 2805 Constructive Transfers and Transfers of Property to Third Parties on Behalf of a Spouse ...... 1545-AX99 2806 Damages for Intentional or Reckless Disregard of the Internal Revenue Code ...... 1545-AY08 2807 Investment Type Property (Prepayment) ...... 1545-AY12 2808 Authorized Placement Agency ...... 1545-AY18 2809 HIPAA General Nondiscrimination ...... 1545-AY32 2810 HIPAA Nondiscrimination/Exception for Church Plans ...... 1545-AY33 2811 HIPAA Nondiscrimination/Bona Fide Wellness Programs ...... 1545-AY34 2812 Recognition of Gain on Certain Distributions or Stock of Securities in Connection with an Acquisition ...... 1545-AY42 2813 Modified Guaranteed Contracts ...... 1545-AY48 2814 Electronic Furnishing of Payee Statements ...... 1545-AY50 2815 Disclosure of Return Information to Officers and Employees of the Department of Commerce for Certain Statistical Purposes and Related Activities ...... 1545-AY52 2816 Tax Treatment of Cafeteria Plans ...... 1545-AY67 2817 Obligation of States and Political Subdivisions ...... 1545-AY71 2818 Qualified S Election for Testamentary Trusts ...... 1545-AY76 2819 Disclosure of Returns and Return Information by Other Agencies ...... 1545-AY77 2820 Research Credit III ...... 1545-AY82 2821 Low-Income Taxpayer Clinics ...... 1545-AY84 2822 New Market Tax Credit ...... 1545-AY87 2823 Net Gift Treatment ...... 1545-AY91 2824 Excise Tax Imposed on Foreign Insurers or Reinsurers ...... 1545-AY93 2825 Definition of Agent and Safeguard Certifications ...... 1545-AY94 2826 Consolidated Return Intercompany Transaction Rules ...... 1545-BA05 2827 Mergers Involving Disregarded Entities ...... 1545-BA06 2828 Notice of Significant Reduction in the Rate of Future Benefit Accrual ...... 1545-BA08 2829 Consolidated Returns; Non-Applicability of Section 357(c) ...... 1545-BA09 2830 Counting 2100 Notices ...... 1545-BA18 2831 Catch-Up Contributions for Individuals Age 50 or Over ...... 1545-BA24 2832 Unit Livestock Pricing Method ...... 1545-BA25 2833 Guidance Regarding Foreign Personal Holding Company Income ...... 1545-BA33 2834 Withholding at Treaty Rate Exception for Taxpayer Identifying Number ...... 1545-BA38 2835 Split-Dollar Life Insurance ...... 1545-BA44 2836 Amendment to the Definition of Refunding ...... 1545-BA46 2837 Treatment of Funded Welfare Benefit Plans ...... 1545-BA47 2838 Loss Limitation Rules ...... 1545-BA52 2839 Carryback of Consolidated Net Operating Losses to Separate Return Years ...... 1545-BA73 2840 Statutory Options ...... 1545-BA75 2841 Earnings Calculation for Returned or Recharacterized Contributions ...... 1545-BA82 2842 Reporting Requirements for Widely Held Fixed Investment Trusts ...... 1545-BA83 2843 Low-Income Taxpayer Clinics ...... 1545-BA95 2844 6038 Issues Relating to Certain Foreign Corporations and Partnerships ...... 1545-BB36

Internal Revenue Service—Long-Term Actions

Regulation Sequence Title Identification Number Number

2845 Income Tax—Taxpayer’s Obligation To File a Notice of Redetermination of Foreign Tax and Civil Penalties for Failure to File ...... 1545-AC09 2846 Income Tax—Definition of Qualified Possession Source Investment Income for Purposes of Puerto Rico and Pos- session Tax Credit ...... 1545-AC10 2847 FSC Transfer Pricing Rules, Distributions, Dividends Received, Deduction, and Other Special Rules for FSC ...... 1545-AI16 2848 Information From Passport and Immigration Applicants ...... 1545-AJ93

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TREAS

Internal Revenue Service—Long-Term Actions (Continued)

Regulation Sequence Title Identification Number Number

2849 Foreign Corporations ...... 1545-AK74 2850 Foreign Insurance Companies ...... 1545-AL82 2851 Income of Foreign Governments and International Organizations ...... 1545-AL93 2852 Clarification of Treatment of Separate Limitation Losses ...... 1545-AM11 2853 Earnings and Profits of Controlled Foreign Corporations ...... 1545-AM90 2854 Caribbean Basin Investments ...... 1545-AM91 2855 Outbound Transfers of Property to Foreign Corporations ...... 1545-AM97 2856 Railroad Unemployment Repayment Tax ...... 1545-AN40 2857 Consolidated Alternative Minimum Tax ...... 1545-AN73 2858 Conforming Taxable Years of CFCs and FPHCs: 1989 Change ...... 1545-AO22 2859 Earnings Stripping Payments ...... 1545-AO24 2860 Foreign Insurance Company—Domestic Election ...... 1545-AO25 2861 Fringe Benefit Sourcing Under Section 861 ...... 1545-AO72 2862 Information Reporting and Record Maintenance ...... 1545-AP10 2863 Charitable Contributions ...... 1545-AP30 2864 Registration Required Obligations ...... 1545-AP33 2865 Guidance in Notice 89-37, Which Treats the Receipt of a Corporate Partner’s Stock by the Corporate Partner as a Circumvention of General Utilities Repeal ...... 1545-AP52 2866 Use of GAAP Earnings as E&P of Foreign Corporations ...... 1545-AQ55 2867 The Treatment of Accelerated Death Benefits ...... 1545-AQ70 2868 Foreign Trusts Regulations ...... 1545-AR25 2869 Treatment of Dual Consolidated Losses ...... 1545-AR26 2870 Allocation of Accrued Benefits Between Employer and Employee Contributions ...... 1545-AT82 2871 Foreign Corporations Regulations ...... 1545-AT96 2872 Treatment of Obligation-Shifting Transactions ...... 1545-AU19 2873 Application of Grantor Trust Rules to Nonexempt Employees’ Trust ...... 1545-AU29 2874 Recomputation of Life Insurance Reserves ...... 1545-AU49 2875 Source Rules for Payments Made Pursuant to Certain Swap Arrangements ...... 1545-AU89 2876 Application of Attribution Rules to Foreign Trusts ...... 1545-AU91 2877 FASIT—Start-up/Operational/Transition ...... 1545-AU94 2878 Electronic Transmission of Withholding Certificates ...... 1545-AV27 2879 Removal of Temporary Regulations That Provide Rules for Substantiating Travel Expense Deductions for Mem- bers of Congress ...... 1545-AV55 2880 Foreign Tax Credit Anti-abuse Regulation ...... 1545-AV97 2881 Stocks and Securities Safe Harbor Exception ...... 1545-AW13 2882 Transportation of Persons and Property by Air ...... 1545-AW19 2883 Contingent Debt Instrument ...... 1545-AW33 2884 Source of Income From Certain Space and Ocean Activities and for Communications Income ...... 1545-AW50 2885 Guidance Under Subpart F Relating to Certain Hybrid Transactions ...... 1545-AW63 2886 Education Credits ...... 1545-AW65 2887 Certain Asset Transfers to Regulated Investment Companies (RICs) and Real Estate Investment Trusts (REITs) ... 1545-AW92 2888 Rules for Sourcing Certain Transportation Income, Space or Ocean Activity Income, and Related Foreign Base Company Shipping Income ...... 1545-AX02 2889 Definition of Accounting Method ...... 1545-AX21 2890 Guaranteed Investment Contracts ...... 1545-AX22 2891 Changes in Entity Classification: Special Rule for Certain Foreign Eligible Entities ...... 1545-AX39 2892 Definition of Private Activity Bond—Refunding Regulations ...... 1545-AX55 2893 Allocation and Apportionment of Interest Expense and Certain Other Expenses ...... 1545-AX72 2894 Definition of Passive Foreign Investment Company Under Section 1297 ...... 1545-AX78 2895 HIPAA Portability ...... 1545-AX84 2896 Application of Separate Foreign Tax Credit Limitations ...... 1545-AX88 2897 Clarification of Foreign-Based Company Sales Income Rules ...... 1545-AX91 2898 Capitalization of Interest and Carrying Charges Properly Allocable to Straddles ...... 1545-AX92 2899 Definition of Diesel Fuel ...... 1545-AX97 2900 Guidance Necessary to Facilitate Electronic Tax Administration ...... 1545-AY04 2901 Active Conduct of an Insurance Business Under PFIC Rules ...... 1545-AY20 2902 Disallowance of Deductions and Credits for Failure to File Timely Return ...... 1545-AY26 2903 Withholding Tax on Foreign Partners’ Share of Effectively Connected Income ...... 1545-AY28 2904 Information Reporting on Cancellation of Indebtedness ...... 1545-AY35

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TREAS

Internal Revenue Service—Long-Term Actions (Continued)

Regulation Sequence Title Identification Number Number

2905 Special Rules Relating to Transfers of Intangibles to Foreign Corporations ...... 1545-AY41 2906 Special Rules for S Corporations ...... 1545-AY44 2907 Election—Assets Acquisitions of Insurance Companies ...... 1545-AY49 2908 Previously Taxed Earnings and Profits Under Subpart F ...... 1545-AY54 2909 Treatment of Community Income for Certain Individuals Not Filing Joint Returns ...... 1545-AY83 2910 Charitable Lead Interest ...... 1545-AY86 2911 Transitional Relief for Qualified Intermediaries ...... 1545-AY92 2912 Procurement/Purchasing Card Reporting ...... 1545-BA17 2913 Application of the Federal Insurance Contributions Act, Federal Unemployment Tax Act and Collection of Income Tax at Source to Statutory Stock Options ...... 1545-BA26 2914 Transfers of C Corporation Property to RICs or REITs ...... 1545-BA36 2915 Treatment of Certain Obligation-shifting Transactions ...... 1545-BA41 2916 Information Reporting for Qualified Tuition and Related Expenses; Magnetic Media Filing Requirements for Infor- mation Returns ...... 1545-BA43 2917 Compensatory Stock Options Under Section 482 ...... 1545-BA57 2918 Required Distributions from Retirement Plans ...... 1545-BA60 2919 Circular 230—Tax Shelter Amendments ...... 1545-BA70 2920 Foreign Corporations—Treatment of Distributions or Liquidations ...... 1545-BA79 2921 Allocation and Apportionment of Interest Expense ...... 1545-BA92 2922 Earnings and Profits Attribution Principles ...... 1545-BA93 2923 Guidance To Facilitate Electronic Tax Administration ...... 1545-BA96 2924 Disclosure of Reportable Transactions ...... 1545-BB07 2925 Registration of Reportable Transactions ...... 1545-BB08 2926 List Maintenance Requirement for Reportable Transactions ...... 1545-BB09 2927 Authorization for IRS to Charge Fees For Copying Exempt Organization Returns ...... 1545-BB21 2928 Authorization for IRS to Charge Fees For Copying Exempt Organizations Returns (Temporary) ...... 1545-BB22 2929 Structured Settlement Factoring Transactions (Temporary) ...... 1545-BB24 2930 Accrual Rules for Creditable Foreign Taxes and Guidance on Change in Taxable Year ...... 1545-BB27 2931 Treatment of Services Under Section 482 ...... 1545-BB31

Internal Revenue Service—Completed Actions

Regulation Sequence Title Identification Number Number

2932 Electing Small Business Trust ...... 1545-AU76 2933 Required Distributions From Qualified Plans and Individual Retirement Plans ...... 1545-AV82 2934 Middleman Regulation ...... 1545-AW48 2935 Relief From Joint and Several Liability on Joint Return ...... 1545-AW64 2936 Information Reporting for Payments of Interest on Education Loans ...... 1545-AW67 2937 Modifications and Additions to the Unified Partnership Audit Procedures ...... 1545-AW86 2938 Compromises ...... 1545-AW88 2939 Transfer of REMIC Residual Interest ...... 1545-AW98 2940 Change of Annual Accounting Period ...... 1545-AX15 2941 Agent for the Consolidated Group ...... 1545-AX56 2942 Equity Options with Flexible Terms ...... 1545-AX66 2943 Clarification of Entity Classification Rules ...... 1545-AX75 2944 Determination of Basis of Partners’ Interest; Special Rules ...... 1545-AX94 2945 Hedging Transactions ...... 1545-AY02 2946 Regulations Governing Practice Before the Internal Revenue Service ...... 1545-AY05 2947 Guidance for Imposing Tax Liability on Foreign Persons ...... 1545-AY13 2948 Mid-Contract Change in Taxpayer ...... 1545-AY31 2949 Guidance Under Subpart F Relating to Partnerships ...... 1545-AY45 2950 Guidance Necessary to Facilitate Electronic Tax Administration ...... 1545-AY56 2951 Insurance Companies—Tax Under Subchapter L ...... 1545-AY60 2952 Foreign Partners ...... 1545-AY66 2953 Notice to Interested Parties ...... 1545-AY68 2954 Required Distributions from Retirement Plans ...... 1545-AY69

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TREAS

Internal Revenue Service—Completed Actions (Continued)

Regulation Sequence Title Identification Number Number

2955 Required Distributions from Retirement Plans ...... 1545-AY70 2956 Guidance Under Section 355(e); Recognition of Gain on Certain Distributions of Stock or Securities in Connection with an Aquisition ...... 1545-BA55 2957 Disclosures of Return Information to Officers and Employees of the Department of Agriculture for Certain Statis- tical Purposes and Related Activities ...... 1545-BA56 2958 Modification of Tax Shelter Rules III ...... 1545-BA62 2959 Taxation of Tax-Exempt Organization’s Income from Corporate Sponsorship ...... 1545-BA68 2960 Loss Limitation Rules—Amended ...... 1545-BA74 2961 Carryback of Consolidated Net Operating Losses to Separate Return Years ...... 1545-BA76 2962 Refund of Mistaken Contributions ...... 1545-BA87

Internal Revenue Service—Discontinued Entries

Regulation Identification Title Date Comments Number

1545-AJ57 Income Tax—Reciprocal Exemptions for Certain Transportation Income 08/02/2002 Withdrawn 1545-AU15 Reporting Requirements for Widely Held Fixed Investment Trusts 06/20/2002 Withdrawn 1545-AW21 Estate Tax Deduction for Qualified Family-Owned Business Interests 04/30/2002 Withdrawn (QFOBI) 1545-AW36 Disregarded Entities 11/15/2001 Withdrawn 1545-AW61 Merchandise Regulation 07/31/2002 Withdrawn 1545-AY62 Guidance on Reporting of Deposit Interest Paid to Nonresident Aliens 08/02/2002 Withdrawn 1545-AY95 Termination of QSub Election 08/09/2002 Withdrawn 1545-BA12 Guidance Regarding the Treatment by a Corporation of Financial Instru- 08/12/2002 Withdrawn ments Based on the Value of that Corporation’s Stock 1545-BA15 Consolidated Returns; Investment Adjustments Involving Preferred Stock 08/08/2002 Withdrawn 1545-BA35 Disclosures of Return Information to Officers and Employees of the Depart- 06/19/2002 Withdrawn ment of Agriculture for Certain Statistical Purposes and Related Activities 1545-BA63 Primary Profit Motive 07/24/2002 Withdrawn 1545-BA66 Modification of Tax Shelter Rules III 05/08/2002 Withdrawn 1545-BA67 Modification of Tax Shelter Rules III (Temporary) 05/08/2002 Withdrawn

Office of Thrift Supervision—Proposed Rule Stage

Regulation Sequence Title Identification Number Number

2963 12 CFR 567 Capital Rules ...... 1550-AB11 2964 12 CFR 571 Fair Credit Reporting ...... 1550-AB33

Office of Thrift Supervision—Final Rule Stage

Regulation Sequence Title Identification Number Number

2965 12 CFR 550 Recordkeeping and Confirmation Requirements for Securities Transactions; Fiduciary Powers of Sav- ings Associations ...... 1550-AB49 2966 12 CFR 562 Regulatory Reporting Standards: Qualifications for Independent Public Accounts Performing Audit Services for Voluntary Audit Filers ...... 1550-AB54

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TREAS

Office of Thrift Supervision—Long-Term Actions

Regulation Sequence Title Identification Number Number

2967 12 CFR 545 Directors and Officers ...... 1550-AB19 2968 12 CFR 563e Community Reinvestment Act ...... 1550-AB48

Office of Thrift Supervision—Completed Actions

Regulation Sequence Title Identification Number Number

2969 12 CFR 563b Mutual Savings Associations, Mutual Holding Company Reorganizations, and Conversions ...... 1550-AB24 2970 12 CFR 567 Capital: Qualifying Mortgage Loan, Interest Rate Risk Component, and Miscellaneous Changes ...... 1550-AB45 2971 12 CFR 560 Alternative Mortgage Transaction Parity Act; Preemption ...... 1550-AB51

Department of the Treasury (TREAS) Proposed Rule Stage Departmental Offices (DO)

2459. ∑ AMENDMENTS TO THE revisions to its customer protection Email: [email protected] GOVERNMENT SECURITIES ACT requirements for brokers and dealers REGULATIONS: CUSTOMER subject to the requirements of 17 CFR Deidere R. Brewer, Government PROTECTION-RESERVES AND 240.15c3-3(b)(3). Securities Specialist, Department of the CUSTODY OF SECURITIES Treasury, Bureau of the Public Debt, Timetable: Priority: Substantive, Nonsignificant Room 315, Government Securities Action Date FR Cite Regulations Staff, 999 E Street NW., Legal Authority: 15 USC 78o-5(b)(1)(A); Washington, DC 20239-001 15 USC 78o-5(b)(4) NPRM 01/00/03 NPRM Comment 02/00/03 Phone: 202 691-3632 CFR Citation: 17 CFR 403.4 Period End Fax: 202 219-3639 Email: [email protected] Legal Deadline: None Regulatory Flexibility Analysis Abstract: The proposal would allow for Required: No Kevin Hawkins, Government Securities the expansion of the categories of Government Levels Affected: None Specialist, Department of the Treasury, collateral registered Government Bureau of the Public Debt, Room 315, securities brokers and dealers may Agency Contact: Lori Santamorena, Government Securities Regulations pledge when borrowing fully paid or Executive Director, Department of the Staff, 999 E Street NW., Washington, excess margin securities from Treasury, Bureau of the Public Debt, DC 20239-0001 customers. This proposal is a Room 315, Government Securities Phone: 202 691-3632 conforming technical amendment to the Regulations Staff, 999 E Street NW., Fax: 202 219-3639 Government Securities Act regulations Washington, DC 20239-0001 Email: [email protected] based on the Securities and Exchange Phone: 202 691-3632 Commission’s previously proposed Fax: 202 219-3639 RIN: 1505–AA94

Department of the Treasury (TREAS) Final Rule Stage Departmental Offices (DO)

2460. AMENDMENTS TO THE LARGE The modifications will improve the Small Entities Affected: No POSITION RULES information available to Treasury and other regulators. Government Levels Affected: None Priority: Substantive, Nonsignificant Timetable: Agency Contact: Lori Santamorena, Legal Authority: 15 USC 78o-5(f) Action Date FR Cite Executive Director, Department of the CFR Citation: 17 CFR 420 Treasury, Bureau of the Public Debt, NPRM 07/31/02 67 FR 49630 Room 315, Government Securities Legal Deadline: None NPRM Comment 09/16/02 Regulations Staff, 999 E Street NW., Abstract: The rule amends the large Period End Washington, DC 20239-0001 position recordkeeping and reeporting Final Action 01/00/03 Phone: 202 691-3632 requirements pertaining to very large Regulatory Flexibility Analysis Fax: 202 219-3639 positions in certain Treasury securities. Required: No Email: [email protected]

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TREAS—DO Final Rule Stage

Lee Grandy, Associate Director, Legal Deadline: None Action Date FR Cite Department of the Treasury, Bureau of Abstract: This rule updates the the Public Debt, Room 315, Interim Final Rule 11/00/02 Department of the Treasury’s debt Effective Government Securities Regulations collection regulations to conform with Staff, 999 E Street NW., Washington, the Debt Collection Improvement Act Regulatory Flexibility Analysis DC 20239-0001 of 1996, the revised Federal Claims Required: No Phone: 202 691-3632 Collection Standards, and other laws Small Entities Affected: No Fax: 202 219-3639 applicable to the collection of debts Government Levels Affected: None Email: [email protected] owed to Treasury. This rule also RIN: 1505–AA88 updates Treasury’s regulations Agency Contact: Ashanti McCallum, governing the offset of Treasury-issued Legal Assistant, Department of the payments to collect debts owed to other Treasury, Suite 200, 601 13th Street 2461. ∑ DEPARTMENT OF THE Federal agencies. NW., Washington, DC 20005 TREASURY ACQUISITION Timetable: Phone: 202 622-9018 REGULATION Fax: 202 622-8244 Priority: Substantive, Nonsignificant Action Date FR Cite Email: [email protected] Legal Authority: EO 12931, as Interim Final Rule 11/00/02 RIN: 1505–AA91 amended, 41 USC 401, et seq; 41 USC Interim Final Rule 12/00/02 Comment Period 414; 31 USC 5136; 48 CFR ch 1, ∑ subpart 1.3 End 2464. COMMUNITY DEVELOPMENT FINANCIAL INSTITUTIONS (CDFI) Regulatory Flexibility Analysis CFR Citation: 48 CFR ch 10 PROGRAM Required: No Legal Deadline: None Priority: Government Levels Affected: Federal Substantive, Nonsignificant Abstract: The Department of the Agency Contact: Cathy Thomas, Legal Authority: 12 USC 4703; 12 USC Treasury is revising the Department of 4703 note; 12 USC 4717; 31 USC 321 the Treasury Regulation (DTAR) in its Department of the Treasury, entirety. Treasury has rewritten the Metropolitan Square Room 6228, Office CFR Citation: 12 CFR 1805 DTAR into plain English, and has also of the Deputy Chief Financial Officer, Legal Deadline: None updated the regulation to reflect 1500 Pennsylvania Avenue NW., changes to the Federal Acquisition Washington, DC 20220 Abstract: This revised interim rule: Regulation. The DTAR includes both Phone: 202 622-0817 revises the primary mission eligibility policy direction and regulatory Fax: 202 622-2318 test to comply with the plain meaning of the Community Development guidance. RIN: 1505–AA90 Banking and Financial Institutions Act Timetable: of 1994 (the Act); reduces the frequency Action Date FR Cite 2463. ∑ BANK ENTERPRISE AWARD of previously approved collections of (BEA) PROGRAM information by replacing semiannual Interim Final Rule 11/00/02 reporting requirements with annual Priority: Substantive, Nonsignificant Regulatory Flexibility Analysis reporting requirements; clarifies the Required: No Legal Authority: 12 USC 1834a; 12 terms and conditions underlying an Small Entities Affected: No USC 4703 note; 12 USC 4713; 31 USC award of assistance prior to the 321; PL 104-19 execution of an assistance program; Government Levels Affected: None CFR Citation: 12 CFR 1806 achieves regulatory economy and Agency Contact: Angelie Jackson, efficiency by deleting references to Legal Deadline: Department of the Treasury, Suite None application content requirements and 400w, Office of the Procurement Abstract: The revisions contain a other matters that have been and will Executive, 1500 Pennsylvania Avenue number of changes, which clarify continue to be thoroughly addressed in NW., c/o 1310 G Street NW., current requirements, and change some the various applications and in the Washington, DC 20220 others. This rule also simplifies current Notices of Funds Availability (NOFA); Phone: 202 622-0245 requirements and updates various and makes technical and clarifying Fax: 202 622-2273 references. However, in order to changes that the Fund believes will Email: [email protected] facilitate implementation of the BEA generally inure to the benefit of CDFIs RIN: 1505–AA89 Program regulations by participating and entities proposing to become insured depository institutions, the CDFIs. complete text of the regulations, as Timetable: 2462. ∑ TREASURY DEBT amended, is published by this interim COLLECTION rule. Action Date FR Cite Priority: Substantive, Nonsignificant Timetable: NPRM 11/00/02 NPRM Comment 01/00/03 Legal Authority: 5 USC 5514; 26 USC Action Date FR Cite Period End 6402; 31 USC 321; 31 USC 3701; 31 Interim Final Rule 11/00/02 Interim Final Rule 11/00/02 UC 3711; 31 USC 3716 to 3718; 31 USC Interim Final Rule 01/00/03 Interim Final Rule 01/00/03 3720A; 31 USC 3720B; 31 USC 3720D Comment Period Comment Period CFR Citation: 31 CFR 5 End End

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TREAS—DO Final Rule Stage

Action Date FR Cite 2465. ∑ COMMUNITY DEVELOPMENT Timetable: FINANCIAL INSTITUTIONS (CDFI) Action Date FR Cite Interim Final Rule 11/00/02 PROGRAM NPRM Effective NPRM 11/00/02 Priority: Substantive, Nonsignificant NPRM Comment 01/00/03 Regulatory Flexibility Analysis Period End Legal Authority: 12 USC 4703; 12 USC Required: No Interim Final Rule 11/00/02 4703 note; 12 USC 4717; 31 USC 321 Interim Final Rule 01/00/03 Government Levels Affected: None CFR Citation: 12 CFR 1805 Comment Period End Agency Contact: Ashanti McCallum, Legal Deadline: None Interim Final Rule 11/00/02 Legal Assistant, Department of the Effective Treasury, Suite 200, 601 13th Street Abstract: We are proposing changes to NW., Washington, DC 20005 require entities certified by us as Regulatory Flexibility Analysis Phone: 202 622-9018 Community Development Financial Required: No Fax: 202 622-8244 Institutions (CDFIs) to submit reports Government Levels Affected: None Email: [email protected] that we may from time to time require to enable us to better: 1) evaluate the Agency Contact: Ashanti McCallum, RIN: 1505–AA92 impact of the CDFI Program; and 2) Legal Assistant, Department of the monitor such entities’ continued Treasury, Suite 200, 601 13th Street eligibility as certified CDFIs. We are NW., Washington, DC 20005 also proposing to give the Fund the Phone: 202 622-9018 discretion to decertify a certified CDFI Fax: 202 622-8244 that does not timely submit such Email: [email protected] required reports. RIN: 1505–AA93

Department of the Treasury (TREAS) Long-Term Actions Departmental Offices (DO)

2466. POSSIBLE REGULATION OF Action Date FR Cite 2469. SECRETARY’S DETERMINATION ACCESS TO ACCOUNTS AT OF REAL ESTATE BROKERAGE Interim Final Rule 03/14/00 FINANCIAL INSTITUTIONS THROUGH Priority: Substantive, Nonsignificant PAYMENT SERVICE PROVIDERS Effective Interim Final Rule 05/15/00 CFR Citation: 12 CFR 1501.2 Priority: Substantive, Nonsignificant. Comment Period Major status under 5 USC 801 is End Timetable: undetermined. Next Action Undetermined Action Date FR Cite CFR Citation: 31 CFR ch II Regulatory Flexibility Analysis NPRM 01/03/01 66 FR 307 Required: No NPRM Comment 03/02/01 Timetable: Period End Action Date FR Cite Government Levels Affected: None NPRM Comment 05/01/01 66 FR 12440 Period Extended ANPRM 01/08/99 64 FR 1149 Agency Contact: Gary W. Sutton Next Action Undetermined ANPRM Comment 04/08/99 Phone: 202 622-1976 Period End Fax: 202 622-1974 Regulatory Flexibility Analysis Next Action Undetermined Email: [email protected] Required: No Regulatory Flexibility Analysis RIN: 1505–AA80 Government Levels Affected: None Required: Undetermined Agency Contact: Gary W. Sutton Government Levels Affected: None 2468. FINANCIAL SUBSIDIARIES Phone: 202 622-1976 Fax: 202 622-1974 Agency Contact: Roger Bezdek Priority: Substantive, Nonsignificant Email: [email protected] Phone: 202 622-1807 CFR Citation: Not Yet Determined RIN: 1505–AA84 RIN: 1505–AA74 Timetable: Next Action Undetermined 2470. SECRETARY’S DETERMINATION 2467. FINANCIAL ACTIVITIES OF Regulatory Flexibility Analysis Required: No OF OTHER ACTIVITIES FINANCIAL IN FINANCIAL SUBSIDIARIES NATURE Government Levels Affected: None Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant CFR Citation: Not Yet Determined Agency Contact: Gary W. Sutton CFR Citation: 12 CFR 1501.2 Phone: 202 622-1976 Timetable: Fax: 202 622-1974 Timetable: Action Date FR Cite Email: [email protected] Action Date FR Cite Interim Final Rule 03/20/00 65 FR 14819 RIN: 1505–AA81 Interim Final Rule 01/02/01 66 FR 257

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TREAS—DO Long-Term Actions

Action Date FR Cite Fax: 202 622-1974 Action Date FR Cite Email: [email protected] Interim Final Rule 01/02/01 NPRM Comment 03/25/02 Effective RIN: 1505–AA85 Period End Interim Final Rule 02/02/01 Next Action Undetermined Comment Period 2471. COMMON RULE SUSPENSION End Regulatory Flexibility Analysis AND DEBARMENT Next Action Undetermined Required: No Priority: Regulatory Flexibility Analysis Substantive, Nonsignificant Government Levels Affected: None Required: CFR Citation: 31 CFR 19; 31 CFR 20 No Agency Contact: Cathy Thomas Government Levels Affected: None Timetable: Phone: 202 622-0817 Agency Contact: Gary W. Sutton Action Date FR Cite Fax: 202 622-2318 Phone: 202 622-1976 NPRM 01/23/02 67 FR 3265 RIN: 1505–AA86

Department of the Treasury (TREAS) Completed Actions Departmental Offices (DO)

2472. COUNTER MONEY Completed: Government Levels Affected: None LAUNDERING REQUIREMENTS— Reason Date FR Cite Agency Contact: Gary W. Sutton CORRESPONDENT ACCOUNTS; Phone: 202 622-1976 FOREIGN SHELL BANKS Transferred To 1506- 09/23/02 Fax: 202 622-1974 AA35 Priority: Substantive, Nonsignificant Email: [email protected] Regulatory Flexibility Analysis RIN: 1505–AA87 CFR Citation: 31 CFR 103 Required: No BILLING CODE 4810–25–S

Department of the Treasury (TREAS) Proposed Rule Stage Financial Crimes Enforcement Network (FINCEN)

2473. AMENDMENT TO THE BANK Phone: 703 905-3590 Anti-Money Laundering Programs for SECRECY ACT REGULATIONS— Fax: 703 905-3735 Dealers in Precious Metals, Stones or DELEGATION OF AUTHORITY TO Jewels ASSESS CIVIL MONEY PENALTIES RIN: 1506–AA08 NPRM 11/00/02 ON DEPOSITORY INSTITUTIONS Anti-Money Laundering Programs for Financial Institutions Priority: Substantive, Nonsignificant 2474. AMENDMENTS TO THE BANK Interim Final Rule 04/29/02 (67 FR 21110) Legal Authority: 31 USC 5321(e), Bank SECRECY ACT REGULATIONS— Interim Final Rule Comment Period End Secrecy Act REQUIREMENT THAT FINANCIAL 05/29/02 INSTITUTIONS ESTABLISH ANTI- CFR Citation: 31 CFR 103 Final Action 12/00/02 MONEY LAUNDERING PROGRAMS Anti-Money Laundering Programs for Legal Deadline: None Insurance Companies Priority: Substantive, Nonsignificant Abstract: This NPRM proposes to NPRM 09/26/02 (67 FR 60625) delegate to the appropriate Federal Legal Authority: 31 USC 5316(h) NPRM Comment Period End 11/25/02 banking regulatory agencies, the Final Rule 12/00/02 authority to assess civil money CFR Citation: 31 CFR 103.65; 31 CFR Anti-Money Laundering Programs for Loan penalties on depository institutions for 103.66; 31 CFR 103.67 & Finance Companies violations of the Bank Secrecy Act. The NPRM 11/00/02 regulation would prescribe the Legal Deadline: Final, Statutory, April Anti-Money Laundering Programs for parameters of the delegated authority. 24, 2002, PL 107-56, sec 352. Money Services Businesses Interim Final Rule 04/29/02 (67 FR 21114) Timetable: Abstract: FinCEN will issue a series of Interim Final Rule Comment Period End Action Date FR Cite regulations regarding anti-money 05/29/02 laundering program requirements for Final Action 12/00/02 NPRM 12/00/02 various financial institutions, as Anti-Money Laundering Programs for Regulatory Flexibility Analysis defined in the Bank Secrecy Act (BSA). Mutual Funds Required: No Interim Final Rule 04/29/02 (67 FR 21117) Timetable: Government Levels Affected: Federal Interim Final Rule Comment Period End Anti-Money Laundering Programs for 05/29/02 Agency Contact: Office of the Chief Businesses Engaged in Vehicle Sales, Final Action 12/00/02 Counsel, Department of the Treasury, Including Automobile, Airplane & Boat Financial Crimes Enforcement Network, Sales P.O. Box 39, Vienna, VA 22183 NPRM 12/00/02

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TREAS—FINCEN Proposed Rule Stage

Anti-Money Laundering Programs for the creation of a comprehensive CFR Citation: 31 CFR 103.16 Operators of a Credit Card System systems (to which other money services Interim Final Rule 04/29/02 (67 FR 21121) businesses are already subject) for the Legal Deadline: None Interim Final Rule Comment Period End reporting of suspicious transactions by 05/29/02 Abstract: This NPRM proposes to financial institutions. Such a system is Final Action 12/00/02 require insurance companies to report Anti-Money Laundering Programs for a core component of the counter-money laundering strategy of the Department suspicious transactions to the Unregistered Investment Companies Department of the Treasury. The NPRM 09/26/02 (67 FR 60617) of the Treasury. amendments constitute a further step in NPRM Comment Period End 11/25/02 Timetable: Final Rule 12/00/02 the creation of a comprehensive system Action Date FR Cite for the reporting of suspicious Regulatory Flexibility Analysis transactions by the major categories of Required: No NPRM 10/17/02 67 FR 64075 NPRM Comment 12/16/02 financial institutions operating in the Government Levels Affected: None Period End U.S. as a part of the counter-money Agency Contact: Office of the Chief Final Rule 01/00/03 laundering program of the Department Counsel, Department of the Treasury, Regulatory Flexibility Analysis of the Treasury. Financial Crimes Enforcement Network, Required: No P.O. Box 39, Vienna, VA 22183 Timetable: Government Levels Affected: None Phone: 703 905-3590 Action Date FR Cite Fax: 703 905-3735 Federalism: Undetermined NPRM 10/17/02 67 FR 64067 RIN: 1506–AA28 Agency Contact: Office of the Chief Counsel, Department of the Treasury, NPRM Comment 12/16/02 Period End Financial Crimes Enforcement Network, ∑ 2475. FINANCIAL CRIMES P.O. Box 39, Vienna, VA 22183 Final Rule 01/00/03 ENFORCEMENT NETWORK; Phone: 703 905-3590 Regulatory Flexibility Analysis AMENDMENT TO THE BANK Fax: 703 905-3735 SECRECY ACT REGULATIONS— Required: No RIN: 1506–AA34 REQUIREMENT THAT CURRENCY Government Levels Affected: None EXCHANGERS REPORT SUSPICIOUS TRANSACTIONS 2476. ∑ FINANCIAL CRIMES Agency Contact: Office of the Chief Priority: Substantive, Nonsignificant ENFORCEMENT NETWORK; Counsel, Department of the Treasury, AMENDMENT TO THE BANK Financial Crimes Enforcement Network, Legal Authority: 31 USC 5318(g) SECRECY ACT REGULATIONS P.O. Box 39, Vienna, VA 22183 CFR Citation: 31 CFR 103.20 REQUIREMENT THAT INSURANCE Phone: 703 905-3590 Legal Deadline: None COMPANIES REPORT SUSPICIOUS Fax: 703 905-3735 TRANSACTIONS Abstract: This NPRM proposes to RIN: 1506–AA36 require currency exchangers to report Priority: Substantive, Nonsignificant suspicious transactions to the Legal Authority: 12 USC 1829b; 12 Department of the Treasury. The USC 1951 to 1959; 31 USC 5311 to amendments constitute a further step in 5332

Department of the Treasury (TREAS) Final Rule Stage Financial Crimes Enforcement Network (FINCEN)

2477. AMENDMENT TO THE BANK Timetable: 2478. AMENDMENT TO THE BANK SECRECY ACT REGULATIONS Action Date FR Cite SECRECY ACT REGULATIONS— REGARDING REPORTING OF CROSS- EXEMPTIONS FROM THE BORDER TRANSPORTATION OF NPRM 01/22/97 62 FR 3249 REQUIREMENT TO REPORT CERTAIN MONETARY INSTRUMENTS NPRM Comment 04/22/97 TRANSACTIONS IN CURRENCY Period End Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant Final Action 06/00/03 Regulatory Flexibility Analysis Legal Authority: 12 USC 1829b; 12 Legal Authority: 31 USC 5312(a)(3), Required: No USC 1951 to 1959; 31 USC 5311 to Bank Secrecy Act 5330 Government Levels Affected: None CFR Citation: 31 CFR 103 CFR Citation: 31 CFR 103 Agency Contact: Office of the Chief Legal Deadline: None Legal Deadline: None Counsel, Department of the Treasury, Financial Crimes Enforcement Network, Abstract: This document contains an Abstract: This rule will require P.O. Box 39, Vienna, VA 22183 interim rule that further reforms and reporting of cross-border transportation Phone: 703 905-3590 simplifies the process by which of certain negotiable instruments. Fax: 703 905-3735 depository institutions may exempt RIN: 1506–AA15 transactions of retail and other

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TREAS—FINCEN Final Rule Stage

businesses from the requirement to Regulatory Flexibility Analysis Financial Crimes Enforcement Network, report transactions in currency in Required: No P.O. Box 39, Vienna, VA 22183 excess of $10,000. The interim rule is Government Levels Affected: None Phone: 703 905-3590 part of a continuing program to reduce Fax: 703 905-3735 Agency Contact: Office of the Chief unnecessary burdens upon financial RIN: 1506–AA29 institutions complying with the Bank Counsel, Department of the Treasury, Secrecy Act and increase the cost- Financial Crimes Enforcement Network, effectiveness of the counter-money P.O. Box 39, Vienna, VA 22183 2481. ∑ CUSTOMER IDENTIFICATION laundering policies of the Department Phone: 703 905-3590 PROGRAMS FOR BANKS, SAVINGS of the Treasury. Fax: 703 905-3735 ASSOCIATIONS, AND CREDIT UNIONS Timetable: RIN: 1506–AA25 Priority: Substantive, Nonsignificant Action Date FR Cite Legal Authority: 31 USC 5318(l) ∑ Interim Final Rule 07/28/00 65 FR 46356 2480. DUE DILIGENCE CFR Citation: 31 CFR 103.121 REQUIREMENTS FOR Interim Final Rule 07/31/00 Legal Deadline: Final, Statutory, CORRESPONDENT ACCOUNTS AND Effective October 25, 2002, PL 107-56, sec 352. Interim Final Rule 09/26/00 PRIVATE BANKING ACCOUNTS Abstract: This NPRM proposes to Comment Period Priority: Substantive, Nonsignificant End require banks, savings associations, and Final Action 06/00/03 Unfunded Mandates: Undetermined credit unions to establish written customer identification programs. Regulatory Flexibility Analysis Legal Authority: 31 USC 5318(i) Timetable: Required: No CFR Citation: 31 CFR 103.175-103.178 Action Date FR Cite Small Entities Affected: No Legal Deadline: Final, Statutory, July Government Levels Affected: None 23, 2002, PL 107-56, sec 312. NPRM 07/23/02 67 FR 48290 NPRM Comment 09/06/02 Agency Contact: Office of the Chief Abstract: Section 5318(i) of title 31, Period End Counsel, Department of the Treasury, U.S. Code, added by section 312 of the Final Action 11/00/02 Financial Crimes Enforcement Network, Uniting and Strengthening America by P.O. Box 39, Vienna, VA 22183 Providing Appropriate Tools Required Regulatory Flexibility Analysis Phone: 703 905-3590 to Intercept and Obstruct Terrorism Act Required: No Fax: 703 905-3735 (USA PATRIOT Act) of 2001 requires Government Levels Affected: None U.S. financial institutions to establish RIN: 1506–AA23 Federalism: Undetermined due diligence policies, procedures, and controls reasonably designed to detect Agency Contact: Office of the Chief 2479. AMENDMENT TO THE BANK and report money laundering through Counsel, Department of the Treasury, SECRECY ACT REGULATIONS— correspondent accounts and private Financial Crimes Enforcement Network, REQUIREMENT THAT NONFINANCIAL banking accounts that U.S. financial P.O. Box 39, Vienna, VA 22183 TRADES OR BUSINESSES REPORT institutions establish or maintain for Phone: 703 905-3590 CERTAIN CURRENCY non-U.S. persons. Section 312 takes Fax: 703 905-3735 TRANSACTIONS effect on July 23, 2002, whether or not RIN: 1506–AA31 Priority: Substantive, Nonsignificant Treasury has issued a final rule implementing that provision. Legal Authority: 12 USC 1829b; 12 2482. ∑ CUSTOMER IDENTIFICATION USC 1951 to 1959; 31 USC 5311 et seq.; Timetable: PROGRAM FOR BROKER-DEALERS PL 107-56 Action Date FR Cite Priority: Substantive, Nonsignificant CFR Citation: 31 CFR 103.30 NPRM 05/30/02 67 FR 37736 Legal Authority: 31 USC 5318(l) NPRM Comment 07/01/02 Legal Deadline: Final, Statutory, April CFR Citation: 31 CFR 103.122 26, 2002, Interim rule published Period End 12/31/2001. Interim Final Rule 07/23/02 67 FR 48347 Legal Deadline: Final, Statutory, Interim Final Rule 07/23/02 October 25, 2002, PL 107-56, sec 352. Abstract: This document contains an Effective Abstract: This NPRM proposes to interim rule amending the Bank Interim Final Rule 08/22/02 Secrecy Act regulations to require Comment Period require securities broker-dealers to certain persons to report currency End establish written customer received in the course of their trade or Final Action 11/00/02 identification programs. business. Regulatory Flexibility Analysis Timetable: Timetable: Required: No Action Date FR Cite Action Date FR Cite Small Entities Affected: No NPRM 07/23/02 67 FR 48206 NPRM 12/31/01 66 FR 67685 Government Levels Affected: None NPRM Comment 09/06/02 Period End NPRM Comment 03/01/02 Period End Federalism: Undetermined Final Action 11/00/02 Interim Final Rule 12/31/01 66 FR 67680 Agency Contact: Office of the Chief Regulatory Flexibility Analysis Final Action 12/00/02 Counsel, Department of the Treasury, Required: No

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TREAS—FINCEN Final Rule Stage

Government Levels Affected: None CFR Citation: 31 CFR 103.131 Regulatory Flexibility Analysis Federalism: Required: No Undetermined Legal Deadline: Final, Statutory, Agency Contact: Office of the Chief October 25, 2002, PL 107-56, sec 352. Government Levels Affected: None Counsel, Department of the Treasury, Financial Crimes Enforcement Network, Abstract: This NPRM proposes to Federalism: Undetermined P.O. Box 39, Vienna, VA 22183 require mutual funds to establish Phone: 703 905-3590 written customer identification Agency Contact: Office of the Chief Fax: 703 905-3735 programs. Counsel, Department of the Treasury, Financial Crimes Enforcement Network, RIN: 1506–AA32 Timetable: P.O. Box 39, Vienna, VA 22183 Action Date FR Cite Phone: 703 905-3590 2483. ∑ CUSTOMER IDENTIFICATION Fax: 703 905-3735 PROGRAM FOR MUTUAL FUNDS NPRM 07/23/02 67 FR 48318 NPRM Comment 09/06/02 RIN: 1506–AA33 Priority: Substantive, Nonsignificant Period End Legal Authority: 31 USC 5318(l) Final Action 11/00/02

Department of the Treasury (TREAS) Long-Term Actions Financial Crimes Enforcement Network (FINCEN)

2484. AMENDMENTS TO THE BANK Timetable: Government Levels Affected: None SECRECY ACT REGULATIONS— Action Date FR Cite SPECIAL REPORTING AND Agency Contact: Office of the Chief RECORDKEEPING REQUIREMENTS— NPRM 05/21/97 62 FR 27909 Counsel MONEY SERVICES BUSINESSES NPRM Comment 09/30/97 Phone: 703 905-3590 (MSBS) Period End Fax: 703 905-3735 Final Action To Be Determined Priority: Substantive, Nonsignificant Regulatory Flexibility Analysis RIN: 1506–AA19 CFR Citation: 31 CFR 103 Required: Undetermined

Department of the Treasury (TREAS) Completed Actions Financial Crimes Enforcement Network (FINCEN)

2485. AMENDMENTS TO THE BANK 2486. AMENDMENTS TO THE BANK 2487. FINANCIAL CRIMES SECRECY ACT REGULATIONS— SECRECY ACT REGULATIONS— ENFORCEMENT NETWORK; SPECIAL SUSPICIOUS ACTIVITY REPORTING— SUSPICIOUS ACTIVITY REPORTING— INFORMATION SHARING BROKER/DEALERS CASINOS PROCEDURES TO DETER MONEY LAUNDERING AND TERRORIST Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant ACTIVITY CFR Citation: 31 CFR 103 CFR Citation: 31 CFR 103 Priority: Substantive, Nonsignificant Completed: Completed: CFR Citation: 31 CFR 103.90; 31 CFR Reason Date FR Cite Reason Date FR Cite 103.110 Final Action 07/01/02 67 FR 44048 Final Action 09/26/02 67 FR 60722 Completed: Regulatory Flexibility Analysis Regulatory Flexibility Analysis Reason Date FR Cite Required: No Required: No Final Action 09/26/02 67 FR 60579 Government Levels Affected: None Government Levels Affected: None Regulatory Flexibility Analysis Agency Contact: Office of the Chief Agency Contact: Office of the Chief Required: No Counsel Counsel Government Levels Affected: None Phone: 703 905-3590 Phone: 703 905-3590 Fax: 703 905-3735 Fax: 703 905-3735 Agency Contact: Office of the Chief Counsel RIN: 1506–AA21 RIN: 1506–AA22 Phone: 703 905-3590 Fax: 703 905-3735 RIN: 1506–AA27

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TREAS—FINCEN Completed Actions

2488. ∑ NOTICE OF WITHDRAWAL OF Timetable: Completed: EXEMPTION Action Date FR Cite Reason Date FR Cite Priority: Substantive, Nonsignificant Final Action 07/24/02 67 FR 48388 Final Rule 09/26/02 67 FR 60562 Final Action Effective 08/23/02 Legal Authority: 31 USC 5318(a)(6); 31 Regulatory Flexibility Analysis CFR 103.86 Regulatory Flexibility Analysis Required: No Required: No CFR Citation: None Government Levels Affected: None Government Levels Affected: None Legal Deadline: None Agency Contact: Office of the Chief Agency Contact: Counsel, Department of the Treasury, Office of the Chief Abstract: This notice rescinded an Counsel exemption from the provisions of the Financial Crimes Enforcement Network, P.O. Box 39, Vienna, VA 22183 Phone: 703 905-3590 Bank Secrecy Act regulations granted Fax: 703 905-3735 in 1972 to persons required to register Phone: 703 905-3590 Fax: 703 905-3735 as brokers or dealers in securities Related RIN: Previously reported as (‘‘broker-dealers’’) solely to permit the RIN: 1506–AA30 1505-AA87 sale of variable annuities contracts RIN: 1506–AA35 issued by life insurance companies. 2489. COUNTER MONEY Such entities must now comply with LAUNDERING REQUIREMENTS— BILLING CODE 4820–02–S Bank Secrecy Act regulations with CORRESPONDENT ACCOUNTS; respect to activity requiring the FOREIGN SHELL BANKS company to register with the Securities Exchange Commission as a broker- Priority: Substantive, Nonsignificant dealer. CFR Citation: 31 CFR 103

Department of the Treasury (TREAS) Proposed Rule Stage Financial Management Service (FMS)

2490. INDORSEMENT AND PAYMENT containing forged disbursing officer 2491. CLAIMS ON ACCOUNT OF OF CHECKS DRAWN ON THE UNITED signatures, such as counterfeits. The TREASURY CHECKS STATES TREASURY Interim Final Rule will amend this Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant regulation to implement provisions of the Debt Collection Improvement Act Legal Authority: 31 USC 321; 31 USC Legal Authority: 5 USC 301; 12 USC of 1996 authorizing the collection of 3328; 31 USC 3331; 31 USC 3343; 31 391; 31 USC 321; 31 USC 3327; 31 USC debts owed by presenting banks USC 3702; 31 USC 3712 3328; 31 USC 3331; 31 USC 3334; 31 through Treasury Check Offset. NPRM CFR Citation: 31 CFR 245 USC 3343; 31 USC 3702; 31 USC 3702 III is a reissuance of NPRM II and will note; 31 USC 3711; 31 USC 3712; 31 address, at a minimum, the issues in Legal Deadline: None USC 3716; 31 USC 3717; 318 US 363 NPRMs I and II. (1943); 332 US 234 (1947) Abstract: Title 31 CFR part 245 governs Timetable: CFR Citation: 31 CFR 240 the issuance of replacement checks for Action Date FR Cite checks drawn on the United States Legal Deadline: None Treasury when: 1) the original check NPRM I 09/21/95 60 FR 48940 Abstract: Notice of proposed has been lost, stolen, destroyed or NPRM Comment 11/06/95 mutilated or defaced to such an extent rulemaking II (NPRM II) was a Period End that it is rendered non-negotiable; 2) reissuance of NPRM I published on NPRM II 05/30/97 62 FR 29314 9/21/95, which proposed to fix the time NPRM III 12/00/02 the original check has been negotiated by which Treasury can decline Interim Final Rule 12/00/02 and paid on a forged or unauthorized payment on Treasury checks, provide indorsement; and 3) the original check financial institutions with a date Regulatory Flexibility Analysis has been cancelled pursuant to 31 CFR certain for final payments, and provide Required: No part 240. This regulation is being greater clarity by defining previously Small Entities Affected: No revised to update the regulation’s undefined terms. NPRM I also proposed Government Levels Affected: Federal definitions to make them consistent that the Department of the Treasury with the language of the proposed may instruct Federal Reserve Banks to Agency Contact: Ronald E. Brooks, revisions to the definitions in 31 CFR intercept benefit payment checks to Senior Program and Policy Analyst, part 240. Other revisions will govern deceased payees and to return, unpaid, Financial Operations, Department of the use of the Check Forgery Insurance those checks. In addition to the the Treasury, Financial Management Fund (Fund). The Fund is a revolving revisions proposed in NPRM I, NPRM Service, Room 725-D, 3700 East-West fund established to settle payee claims II announced the Department of the Highway, Hyattsville, MD 20782 of non-receipt where the original check Treasury’s intent that this regulation Phone: 202 874-7573 has been fraudulently negotiated. The supersede Federal common law Email: [email protected] Fund ensures that innocent payees, regarding the risk of loss on checks RIN: 1510–AA45 whose Treasury checks have been

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TREAS—FMS Proposed Rule Stage

fraudulently cashed, receive Treasury Tax and Loan Rate of Interest Regulatory Flexibility Analysis replacement checks in a timely manner. NPRM 07/30/99 (64 FR 41747) Required: No NPRM Comment Period End 09/28/99 Timetable: Final Action 03/15/02 (67 FR 11573) Small Entities Affected: No Action Date FR Cite Regulatory Flexibility Analysis Government Levels Affected: Federal Required: No NPRM 06/00/03 Government Levels Affected: None Agency Contact: Stephen Kenneally, Regulatory Flexibility Analysis Financial Program Specialist, Cash Required: No Agency Contact: Walt Henderson, Management Policy and Planning Senior Financial Program Specialist, Division, Department of the Treasury, Government Levels Affected: Federal Cash Management Policy and Planning Financial Management Service, Room Directorate, Department of the Agency Contact: Ella White, Program 408D, 401 14th Street SW., Washington, Treasury, Financial Management DC 20227 Analyst, Department of the Treasury, Service, 401 14th Street SW., Financial Management Service, Room Phone: 202 874-6799 Washington, DC 20227 Email: [email protected] 8D25, 3700 East-West Highway, Phone: 202 874-6705 Hyattsville, MD 20782 Email: [email protected] RIN: 1510–AA86 Phone: 202 874-8445 RIN: 1510–AA79 RIN: 1510–AA51 2494. WITHHOLDING OF DISTRICT OF 2493. MANAGEMENT OF FEDERAL COLUMBIA, STATE, CITY AND 2492. PAYMENT OF FEDERAL TAXES AGENCY RECEIPTS AND COUNTY INCOME OR EMPLOYMENT AND THE TREASURY TAX AND LOAN DISBURSEMENTS; OPERATION OF TAXES BY FEDERAL AGENCIES PROGRAM THE CASH MANAGEMENT Priority: Substantive, Nonsignificant IMPROVEMENT FUND Priority: Other Significant Priority: Substantive, Nonsignificant. Legal Authority: 5 USC 5516; 5 USC Unfunded Mandates: Undetermined Major status under 5 USC 801 is 5517; 5 USC 5520; EO 1197, sec 4 undetermined. Legal Authority: 12 USC 90; 12 USC CFR Citation: 31 CFR 215 265; 12 USC 266; 12 USC 321; 12 USC Unfunded Mandates: Undetermined Legal Deadline: None 323; 12 USC 332; 12 USC 391; 12 USC Legal Authority: 5 USC 301; 31 USC 1452(d); 12 USC 1464(k); 12 USC 1767; 321; 31 USC 3301; 31 USC 3302; 31 Abstract: This regulation governs the 12 USC 1789(a); 12 USC 2013; 12 USC USC 3321; 31 USC 3327; 31 USC 3332; agreements entered into by the 2122; 12 USC 3102; 12 USC 6302; 31 31 USC 3335; 31 USC 3720; 31 USC Department of the Treasury and State USC 3301 to 3304 6503 and local governments for the CFR Citation: 31 CFR 203 CFR Citation: 31 CFR 206 withholding of State and local income taxes from the compensation of Federal Legal Deadline: Legal Deadline: None None employees. Abstract: This first rule amends the Abstract: This regulation governs Timetable: regulation to provide the Secretary collection and deposit regulations greater flexibility to adjust the rate of requiring timely methods, principally Action Date FR Cite Electronic Funds Transfer (EFT), for the interest charged on funds loaned NPRM 12/00/02 through the Treasury Tax and Loan collection and deposit of funds as (TT&L) program. The rule also allows authorized by section 2652 of the Regulatory Flexibility Analysis for a new TT&L investment option for Deficit Reduction Act of 1984. This Required: No financial institutions. This second rule regulation also incorporates revisions includes general revisions that will authorized by the Cash Management Small Entities Affected: No provide needed updates to support Act of 1990 and the Cash Management Improvement Act Amendments of 1992. Government Levels Affected: Federal, operational changes to the system used State, Local for the collection of corporate These revisions require executive withholding taxes and the investment agencies to use effective, efficient Agency Contact: Stephen Kenneally, of the Government’s excess operating disbursement mechanisms, principally Financial Program Specialist, Cash funds; streamline the regulation by EFT, in the delivery of payments. An Management Policy and Planning converting to the plain language agency’s failure to comply with this Division, Department of the Treasury, regulation may result in a charge equal standard; and incorporate other needed Financial Management Service, Room to the cost of such non-compliance to updates. 408D, 401 14th Street SW., Washington, the Treasury’s General Fund. DC 20227 Timetable: Timetable: Phone: 202 874-6799 General Revisions Action Date FR Cite Email: [email protected] NPRM 11/00/02 Final Action 06/00/03 NPRM 11/00/02 RIN: 1510–AA90

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Department of the Treasury (TREAS) Final Rule Stage Financial Management Service (FMS)

2495. FOREIGN EXCHANGE Legal Deadline: None Timetable: OPERATIONS Abstract: This regulation governs the Action Date FR Cite procedures for securing payment for Priority: Substantive, Nonsignificant Interim Final Rule 11/00/02 Legal Authority: 22 USC 2363; 31 USC money judgments against the United Regulatory Flexibility Analysis 3513; EO 10488; EO 10900 States. The proposed revision will update these procedures. This revision Required: No CFR Citation: 31 CFR 281 will benefit claimants and others in Government Levels Affected: Federal Legal Deadline: None understanding the judgment payment process. This regulation currently Agency Contact: Gerry Isenberg, Abstract: This regulation governs the describes a process that involves the Financial Program Specialist, Debt administration of the purchase, General Accounting Office (GAO) and Management Service, Department of the custody, deposit, transfer, sale and the Treasury Department. The revision Treasury, Financial Management reporting of foreign exchange will remove the GAO from this Service, Room 44AB, 401 14th Street (including credits and currencies) by description to reflect legislative SW., Washington, DC 20227 executive departments and agencies. amendments that effect this change. Phone: 202 874-6660 Currently, this regulation allows the Also, the regulation currently identifies RIN: 1510–AA65 purchase of foreign currency to an monetary thresholds that no longer amount which, together with the exist. The change will reflect the balance on hand in the bank, may not removal of these monetary limitations. 2498. SALARY OFFSET exceed estimated requirements for a 30- These revisions will make the Priority: Substantive, Nonsignificant day period. The revised rule allows the regulation consistent with current purchase of foreign currency to a procedures for securing payment of Legal Authority: 5 USC 5514 balance ‘‘commensurate with money judgments against the United CFR Citation: 31 CFR 285.7 immediate disbursing requirements.’’ States. Timetable: Timetable: Legal Deadline: None Action Date FR Cite Action Date FR Cite Abstract: This rule governs the centralized computer matching of NPRM 01/29/96 61 FR 2750 NPRM 01/08/96 61 FR 552 NPRM Comment 02/28/96 Federal employee records for purposes NPRM Comment 02/07/96 of salary offset to collect nontax Period End Period End delinquent debt owed the Federal Final Action 11/00/02 Final Action 09/00/03 Government. Regulatory Flexibility Analysis Regulatory Flexibility Analysis Required: No Required: No Timetable: Government Levels Affected: Federal Small Entities Affected: No Action Date FR Cite Agency Contact: Stephen Kenneally, Government Levels Affected: Federal Interim Final Rule 04/28/98 63 FR 23353 Financial Program Specialist, Cash Final Action 11/00/02 Agency Contact: Wanda Rogers, Management Policy and Planning Director, Financial Accounting and Regulatory Flexibility Analysis Division, Department of the Treasury, Services Division, Department of the Required: No Financial Management Service, Room Treasury, Financial Management 408D, 401 14th Street SW., Washington, Government Levels Affected: Federal Service, Room 620D, 3700 East-West DC 20227 Highway, Hyattsville, MD 20782 Agency Contact: Gerry Isenberg, Phone: 202 874-6799 Phone: 202 874-8380 Financial Program Specialist, Debt Email: [email protected] Email: [email protected] Management Service, Department of the Walt Henderson, Senior Financial RIN: 1510–AA52 Treasury, Financial Management Program Specialist, Cash Management Service, Room 44AB, 401 14th Street Policy and Planning Directorate, SW., Washington, DC 20227 2497. OFFSET OF FEDERAL Phone: 202 874-6660 Department of the Treasury, Financial PAYMENTS (OTHER THAN TAX Management Service, 401 14th Street REFUND AND FEDERAL BENEFIT RIN: 1510–AA70 SW., Washington, DC 20227 PAYMENTS) TO COLLECT PAST-DUE, Phone: 202 874-6705 LEGALLY ENFORCEABLE NONTAX Email: [email protected] 2499. OFFSET OF TAX REFUND DEBT PAYMENT TO COLLECT STATE RIN: 1510–AA48 Priority: Substantive, Nonsignificant INCOME TAX OBLIGATIONS Legal Authority: 31 USC 321; 31 USC Priority: Substantive, Nonsignificant 2496. PAYMENTS UNDER JUDGMENT 3716 AND PRIVATE RELIEF ACTS Legal Authority: 26 USC 6402(e) CFR Citation: 31 CFR 285.5 Priority: Substantive, Nonsignificant CFR Citation: 31 CFR 285.8 Legal Deadline: None Legal Deadline: None Legal Authority: PL 104-53; PL 104- Abstract: This rule governs the 316; 28 USC 2414; 28 USC 2517; 31 administrative offset of Federal Abstract: This rule governs the offset USC 1304 payments by disbursing officials of the of Federal tax refund payments to CFR Citation: 31 CFR 256 United States. collect delinquent State income taxes.

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TREAS—FMS Final Rule Stage

Timetable: 2500. 2003 ACH RULES Timetable: Action Date FR Cite Priority: Other Significant Action Date FR Cite NPRM 12/20/99 64 FR 71233 Legal Authority: 5 USC 5525; 12 USC Interim Final Rule 01/00/03 Interim Final Rule 12/20/99 64 FR 71227 391; 31 USC 321; 31 USC 3301; 31 USC Regulatory Flexibility Analysis Final Action 11/00/02 3302; 31 USC 3321; 31 USC 3332; 31 Required: No USC 3335; 31 USC 3720 Regulatory Flexibility Analysis Small Entities Affected: No Required: No CFR Citation: 31 CFR 210 Government Levels Affected: Federal Government Levels Affected: State, Legal Deadline: None Agency Contact: Walt Henderson, Federal Senior Financial Program Specialist, Abstract: This revision of 31 CFR part Cash Management Policy and Planning Federalism: Undetermined 210 will reconcile Government Directorate, Department of the Automated Clearing House (ACH) Agency Contact: Dean Balamaci, Treasury, Financial Management regulations and private industry rules, Director, Business and Agency Liaison Service, 401 14th Street SW., as set forth by the National Automated Division, Department of the Treasury, Washington, DC 20227 Clearing House Association, by Financial Management Service Phone: 202 874-6705 updating the incorporation of certain Phone: 202 874-6660 Email: [email protected] industry rules into Federal law for the RIN: 1510–AA78 year 2003. RIN: 1510–AA89

Department of the Treasury (TREAS) Long-Term Actions Financial Management Service (FMS)

2501. OFFSET OF FEDERAL Phone: 202 874-6660 2503. SURETY BOND PAYMENTS (OTHER THAN TAX REIMBURSEMENT FUND RIN: 1510–AA66 REFUND AND FEDERAL BENEFIT Priority: Substantive, Nonsignificant. PAYMENTS) TO COLLECT PAST-DUE Major status under 5 USC 801 is DEBTS OWED TO STATES (OTHER 2502. PUBLIC DISSEMINATION OF undetermined. THAN CHILD SUPPORT) IDENTITY OF DELINQUENT DEBTORS CFR Citation: 31 CFR 223 Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant Timetable: Next Action Undetermined CFR Citation: CFR Citation: 31 CFR 285.14 31 CFR 285.6 Regulatory Flexibility Analysis Timetable: Next Action Undetermined Timetable: Next Action Undetermined Required: Undetermined Regulatory Flexibility Analysis Regulatory Flexibility Analysis Government Levels Affected: None Required: No Required: No Federalism: Undetermined Government Levels Affected: Federal Government Levels Affected: State Agency Contact: Wanda Rogers Agency Contact: Gerry Isenberg Phone: 202 874-8380 Federalism: Undetermined Phone: 202 874-6660 Email: [email protected] Agency Contact: Gerry Isenberg RIN: 1510–AA72 RIN: 1510–AA85

Department of the Treasury (TREAS) Completed Actions Financial Management Service (FMS)

2504. RULES AND PROCEDURES FOR Completed: Federalism: This action may have EFFICIENT FEDERAL-STATE FUNDS Reason Date FR Cite federalism implications as defined in TRANSFERS EO 13132. Final Action 05/10/02 67 FR 31880 Priority: Substantive, Nonsignificant Agency Contact: Stephen Kenneally Regulatory Flexibility Analysis Phone: 202 874-6799 CFR Citation: 31 CFR 205 Required: No Email: [email protected] Government Levels Affected: State, RIN: 1510–AA38 Federal BILLING CODE 4810–35–S

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Department of the Treasury (TREAS) Proposed Rule Stage Bureau of Alcohol, Tobacco and Firearms (BATF)

ALCOHOL Abstract: ATF proposes to amend Phone: 202 927-8210 regulations to clarify the standards of Email: [email protected] fill for distilled spirits and wine. ATF RIN: 1512–AB96 2505. EXPORTATION OF LIQUORS also proposes to amend regulations to Priority: Substantive, Nonsignificant prohibit certain alcohol beverage containers that are likely to mislead 2509. FLAVORED MALT BEVERAGES Legal Authority: 26 USC 7805 consumers as to the identity or Priority: Substantive, Nonsignificant character of the distilled spirits, wine, CFR Citation: 27 CFR 252 Legal Authority: 27 USC 211, 205; 26 or malt beverage products or to be Legal Deadline: None USC 5052 confused with other (nonalcohol) food Abstract: ATF proposes the products. CFR Citation: 27 CFR 7; 27 CFR 25 recodification of 27 CFR part 252 to Timetable: Legal Deadline: None part 28 to eliminate obsolete or unnecessary rules and forms and Action Date FR Cite Abstract: ATF issued ATF Rulings 96- 1 and 2002-2 to address production and streamline export processing, while NPRM 02/09/99 64 FR 6486 providing adequate protection for the labeling of flavored malt beverages. NPRM Comment 04/12/99 ATF is studying the issue of flavored revenue. Period End malt beverages and is considering Timetable: Revised NPRM- 03/00/03 Aggregate rulemaking to address production, Action Date FR Cite Packaging identity, labeling, formulation, and tax issues. ANPRM 09/08/92 57 FR 40887 Revised NPRM- 03/00/03 ANPRM Comment 10/08/92 Deceptive Timetable: Packaging Period End Action Date FR Cite ANPRM Comment 10/15/92 57 FR 47320 Regulatory Flexibility Analysis Period Extended Required: No NPRM 12/00/02 NPRM Comment 02/00/03 ANPRM Comment 12/07/92 Government Levels Affected: None Period Extended Period End End Agency Contact: Lisa Marie Gesser, Final Action 09/00/03 ANPRM 08/09/96 61 FR 41500 ATF Specialist, Department of the Regulatory Flexibility Analysis ANPRM Comment 12/10/96 Treasury, Bureau of Alcohol, Tobacco Required: Undetermined Period End and Firearms, Room 5000, Regulations NPRM 12/00/02 Division, 650 Massachusetts Avenue Small Entities Affected: Businesses Regulatory Flexibility Analysis NW., Washington, DC 20226 Government Levels Affected: None Required: No Phone: 202 927-9347 Agency Contact: Charles N. Bacon, Fax: 202 927-8525 Government Levels Affected: None Program Manager, Department of the Email: [email protected] Treasury, Bureau of Alcohol, Tobacco Agency Contact: Joanne Brady, ATF RIN: 1512–AB89 and Firearms, Room 701, 10 Causeway Specialist, Department of the Treasury, Street, Boston, MA 02222 Bureau of Alcohol, Tobacco and Phone: 617 557-1323 2508. AMENDED STANDARD OF Firearms Fax: 617 557-1251 IDENTITY FOR SHERRY Phone: 215 597-5288 Email: [email protected] Priority: Substantive, Nonsignificant RIN: 1512–AA98 RIN: 1512–AC11 Legal Authority: 27 USC 205 2506. REVISION OF BREWERY CFR Citation: 27 CFR 4 2510. ALCOHOL BEVERAGE HEALTH REGULATIONS AND ISSUANCE OF Legal Deadline: None WARNING STATEMENT REGULATIONS FOR TAVERNS ON Abstract: ATF is considering a petition Priority: Substantive, Nonsignificant BREWERY PREMISES (BREWPUBS) to allow certain types of wine to be Legal Authority: 27 USC 205; 27 USC Regulatory Plan: This entry is Seq. No. labeled as ‘‘sherry’’ rather than ‘‘light 215 112 in part II of this issue of the sherry.’’ CFR Citation: 27 CFR 16 Federal Register. Timetable: Legal Deadline: None RIN: 1512–AB37 Action Date FR Cite Abstract: ATF is considering amending NPRM 06/00/03 the regulations concerning the 2507. PROHIBITION OF ALCOHOL Regulatory Flexibility Analysis placement, legibility, and noticeability BEVERAGE CONTAINERS AND Required: of the congressionally mandated health STANDARD OF FILL FOR DISTILLED No warning statement required to appear SPIRITS AND WINE Small Entities Affected: No on the labels of all containers of Priority: Substantive, Nonsignificant Government Levels Affected: None alcohol beverages. Based on a petition Legal Authority: 27 USC 205 Agency Contact: Marjorie D. Ruhf, we have received, we wish to gather Program Manager, Department of the information by inviting comments from CFR Citation: 27 CFR 4; 27 CFR 5; 27 Treasury, Bureau of Alcohol, Tobacco the public and industry as to whether CFR 7 and Firearms, 650 Massachusetts the existing regulations should be Legal Deadline: None Avenue NW., Washington, DC 20226 revised.

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TREAS—BATF Proposed Rule Stage

Timetable: 2512. PETITION TO ESTABLISH THE transfer 1,100 of its northwest acres to Action Date FR Cite SANTA BARBARA HIGHLANDS the proposed San Bernabe southern VITICULTURAL AREA area in an effort to conform with ANPRM 05/22/01 66 FR 28135 Priority: Substantive, Nonsignificant geographic considerations of the new ANPRM Comment 08/20/01 area. These proposals are the result of Period End Legal Authority: 27 USC 205 petitions filed by Claude Hoover of NPRM 12/00/02 CFR Citation: 27 CFR 9 Delicato Family Vineyards. Regulatory Flexibility Analysis Legal Deadline: None Timetable: Required: No Abstract: The Bureau of Alcohol, Action Date FR Cite Small Entities Affected: No Tobacco and Firearms (ATF) has received a petition proposing the NPRM 01/00/03 Government Levels Affected: None establishment of Santa Barbara Regulatory Flexibility Analysis Agency Contact: James Ficaretta, Highlands as an American viticultural Required: No Program Manager, Department of the area. The proposed Santa Barbara Small Entities Affected: No Treasury, Bureau of Alcohol, Tobacco Highlands area is located in Santa Barbara and Ventura Counties in and Firearms, 650 Massachusetts Government Levels Affected: None Avenue NW., Washington, DC 20226 California. The petition was submitted Phone: 202 927-8210 by Mr. Nebil Zarif, President, Agency Contact: Nancy Sutton, ATF Barnwood Vineyards. Specialist, Department of the Treasury, RIN: 1512–AC12 Timetable: Bureau of Alcohol, Tobacco and Firearms Action Date FR Cite 2511. PRODUCTION OF DRIED FRUIT Phone: 415 947-5192 NPRM 12/00/02 AND HONEY WINES RIN: 1512–AC60 Regulatory Flexibility Analysis Priority: Substantive, Nonsignificant Required: No 2514. PETITION TO ESTABLISH THE Legal Authority: 26 USC 5381; 26 USC Small Entities Affected: No TRINITY LAKE VITICULTURAL AREA 5382; 26 USC 5385; 26 USC 5386; 26 Government Levels Affected: None USC 5387 Priority: Substantive, Nonsignificant Agency Contact: Timothy P. CFR Citation: 27 CFR 24 DeVanney, ATF Specialist, Department Legal Authority: 27 USC 205 of the Treasury, Bureau of Alcohol, Legal Deadline: None Tobacco and Firearms, 650 CFR Citation: 27 CFR 9 Abstract: ATF has received two Massachusetts Avenue NW., RM 5000, Legal Deadline: None petitions relating to the production of Washington, DC 20226 agricultural wines. One petition Phone: 202 927-8196 Abstract: The Bureau of Alcohol, proposes that the wine regulations be Fax: 202 927-8525 Tobacco and Firearms has received a amended to allow for the production RIN: 1512–AC53 petition from Keith Groves of Alpen of dried fruit wines with an alcohol by Cellars proposing the establishment of volume content of more than 14 a viticultural area located in Trinity percent. The second petition proposes 2513. PROPOSED SAN BERNABE County, California. The proposed that the regulations be amended to VITICULTURAL AREA Trinity Lake viticultural area consists allow for the production of honey Priority: Substantive, Nonsignificant of approximately 96,000 acres. wines with a starting Brix of less than Legal Authority: 27 USC 205 Timetable: 22 degrees. CFR Citation: 27 CFR 9 Action Date FR Cite Timetable: Legal Deadline: None NPRM 12/00/02 Action Date FR Cite Abstract: The Bureau of Alcohol, Regulatory Flexibility Analysis NPRM 12/00/02 Tobacco and Firearms has received Required: No petitions proposing the establishment Regulatory Flexibility Analysis of the San Bernabe viticultural area and Small Entities Affected: Required: No No the realignment of the San Lucas Government Levels Affected: Small Entities Affected: No American Viticultural Area (AVA). None Both areas are situated within the Government Levels Affected: None Agency Contact: Timothy P. Central Coast AVA and the Monterey DeVanney, ATF Specialist, Department Agency Contact: Jennifer Berry, ATF AVA and are located in central of the Treasury, Bureau of Alcohol, Specialist, Department of the Treasury, Monterey County, California. The Tobacco and Firearms, 650 Bureau of Alcohol, Tobacco and proposed San Bernabe AVA would Massachusetts Avenue NW., RM 5000, Firearms, 111 W. Huron Street, Room consist of 24,796 acres of land that the Washington, DC 20226 219, Buffalo, NY 14202-2301 petitioner states is predominantly Phone: 202 927-8196 Phone: 716 551-4048 rolling hills with sandy soils that differ Fax: 202 927-8525 from the surrounding Monterey AVA. RIN: 1512–AC48 The San Lucas realignment would RIN: 1512–AC62

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TREAS—BATF Proposed Rule Stage

2515. CORRECTION OF TECHNICAL Agency Contact: Nancy Sutton, ATF and predominantly within the Sonoma ERROR IN 27 CFR PART 4 Specialist, Department of the Treasury, Valley viticultural area. There are small Bureau of Alcohol, Tobacco and overlaps into the Sonoma Coast and Priority: Info./Admin./Other Firearms Sonoma Mountain viticultural areas. Legal Authority: 27 USC 205 Phone: 415 947-5192 The petitioned area is approximately 40 miles northeast of San Francisco and CFR Citation: 27 CFR 4 RIN: 1512–AC66 is bordered by mountains, foothills, and Legal Deadline: None the City of Santa Rosa. Currently, there Abstract: The Bureau of Alcohol, 2517. PETITION TO ESTABLISH are 650 acres of vineyards. Tobacco and Firearms is correcting a ‘‘SENECA LAKE’’ AS AN AMERICAN Timetable: technical error in 27 CFR 4.22(b) VITICULTURAL AREA Action Date FR Cite regarding the ameliorating of non-grape Priority: Substantive, Nonsignificant wines. NPRM 11/00/02 Legal Authority: 27 USC 205 Timetable: Regulatory Flexibility Analysis CFR Citation: 27 CFR 9 Required: No Action Date FR Cite Legal Deadline: None Small Entities Affected: No NPRM 10/03/02 67 FR 61998 NPRM Comment 12/02/02 Abstract: The Bureau of Alcohol, Government Levels Affected: None Tobacco and Firearms is requesting Period End Agency Contact: Nancy Sutton, ATF Final Action 03/00/03 comments from interested parties concerning the proposed establishment Specialist, Department of the Treasury, Regulatory Flexibility Analysis of ‘‘Seneca Lake’’ as an American Bureau of Alcohol, Tobacco and Required: No viticultural area. The proposed Seneca Firearms Phone: 415 947-5192 Small Entities Affected: No Lake viticultural area encompasses about 204,600 acres of land RIN: 1512–AC72 Government Levels Affected: None surrounding Seneca Lake in upstate Agency Contact: Jennifer Berry, ATF New York. The proposed area is located 2519. PETITION FOR THE Specialist, Department of the Treasury, within the approved Finger Lakes ESTABLISHMENT OF ‘‘RED HILL’’ AS Bureau of Alcohol, Tobacco and viticultural area. AN AMERICAN VITICULTURAL AREA Firearms, 111 W. Huron Street, Room Timetable: 219, Buffalo, NY 14202-2301 Priority: Substantive, Nonsignificant Action Date FR Cite Phone: 716 551-4048 Legal Authority: 26 USC 205(e) RIN: 1512–AC63 NPRM 10/21/02 67 FR 64575 NPRM Comment 12/20/02 CFR Citation: 27 CFR 9 Period End Legal Deadline: None 2516. PETITION TO ESTABLISH RED Final Action 04/00/03 Abstract: The Bureau of Alcohol, HILLS AMERICAN VITICULTURAL Regulatory Flexibility Analysis AREA Tobacco and Firearms has received a Required: No petition proposing the establishment of Priority: Substantive, Nonsignificant Small Entities Affected: No ‘‘Red Hill’’ as an American viticultural Legal Authority: 27 USC 205 area located within the State of Oregon. Government Levels Affected: None The proposed viticultural area consists CFR Citation: 27 CFR 9 Agency Contact: Kristy Colon, ATF of approximately 1,668 acres or 8.6 Legal Deadline: None Specialist, Department of the Treasury, square miles. Bureau of Alcohol, Tobacco and Abstract: Timetable: This proposed viticultural Firearms area of northern California lies within Phone: 202 927-8206 Action Date FR Cite the Clear Lake viticultural area in Lake NPRM 11/00/02 County, which is entirely within the RIN: 1512–AC70 multi-county North Coast viticultural Regulatory Flexibility Analysis Required: area. The area consists of 2518. PETITION TO ESTABLISH No approximately 31,250 acres of hilly ‘‘BENNETT VALLEY’’ AS AN Small Entities Affected: No terrain covered with rocky, volcanic AMERICAN VITICULTURAL AREA soil. Government Levels Affected: None Priority: Substantive, Nonsignificant Timetable: Agency Contact: Timothy P. Legal Authority: 27 USC 205 DeVanney, ATF Specialist, Department Action Date FR Cite of the Treasury, Bureau of Alcohol, CFR Citation: 27 CFR 9 NPRM 01/00/03 Tobacco and Firearms, 650 Legal Deadline: None Massachusetts Avenue NW., RM 5000, Regulatory Flexibility Analysis Washington, DC 20226 Required: No Abstract: The proposed 8,100-acre viticultural area is located entirely Phone: 202 927-8196 Small Entities Affected: No within the North Coast viticultural area Fax: 202 927-8525 Government Levels Affected: None of northern California, Sonoma County, RIN: 1512–AC76

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TREAS—BATF Proposed Rule Stage

2520. PETITION TO CHANGE THE Phone: 716 551-4048 Small Entities Affected: No TEMECULA VITICULTURAL AREA’S RIN: 1512–AC78 Government Levels Affected: None NAME TO TEMECULA VALLEY Agency Contact: Bernard J. Kipp, ATF Priority: Substantive, Nonsignificant 2522. ∑ PROPOSED ADDITION OF Specialist, Department of the Treasury, Legal Authority: 27 USC 205 ‘‘MOSCATO GRECO’’ AS A GRAPE Bureau of Alcohol, Tobacco and CFR Citation: 27 CFR 9 VARIETY NAME FOR AMERICAN Firearms Phone: 503 356-1341 Legal Deadline: None WINES RIN: 1512–AC81 Abstract: The proposed name change Priority: Substantive, Nonsignificant from Temecula to Temecula Valley is Legal Authority: 27 USC 205 2524. ∑ PETITION TO ESTABLISH intended to provide a more accurate CFR Citation: 27 CFR 4 portrayal of the viticultural area, ‘‘ALEXANDRIA LAKES’’ AS A NEW geographically and politically, and to Legal Deadline: None AMERICAN VITICULTURAL AREA provide clarity to wine consumers. The Abstract: The Bureau of Alcohol, Priority: Substantive, Nonsignificant boundaries will not change. Tobacco and Firearms has received a Legal Authority: 27 USC 205 Timetable: petition proposing to add a new name, ‘‘Mosquito Greco,’’ to the list of grape CFR Citation: 27 CFR 9 Action Date FR Cite variety names used to designate Legal Deadline: None NPRM 10/21/02 67 FR 64573 American wines. NPRM Comment 12/20/02 Abstract: The Bureau of Alcohol, Period End Timetable: Tobacco and Firearms proposes to Final Action 04/00/03 Action Date FR Cite establish ‘‘Alexandria Lakes’’ as a new American viticultural area. The Regulatory Flexibility Analysis NPRM 12/00/02 Required: No proposed area is located in Douglas Regulatory Flexibility Analysis County, Minnesota. This proposal is a Small Entities Affected: No Required: No result of a petition filed by Robert G. Government Levels Affected: None Small Entities Affected: No Johnson on behalf of Carlos Creek Winery. Agency Contact: Nancy Sutton, ATF Government Levels Affected: None Specialist, Department of the Treasury, Timetable: Agency Contact: Jennifer Berry, ATF Bureau of Alcohol, Tobacco and Action Date FR Cite Firearms Specialist, Department of the Treasury, Phone: 415 947-5192 Bureau of Alcohol, Tobacco and NPRM 01/00/03 Firearms, 111 W. Huron Street, Room Regulatory Flexibility Analysis RIN: 1512–AC77 219, Buffalo, NY 14202-2301 Required: No Phone: 716 551-4048 Small Entities Affected: No 2521. ∑ PETITION TO ESTABLISH RIN: 1512–AC79 ‘‘EOLA HILLS’’ AS A NEW AMERICAN Government Levels Affected: None VITICULTURAL AREA 2523. ∑ PETITION TO ESTABLISH Agency Contact: Lisa M. Gesser, ATF Priority: Substantive, Nonsignificant ‘‘COLUMBIA GORGE’’ AS A NEW Specialist, Department of the Treasury, Legal Authority: 27 USC 205 AMERICAN VITICULTURAL AREA Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Avenue CFR Citation: 27 CFR 9 Priority: Substantive, Nonsignificant NW., Room 5000, Washington, DC Legal Deadline: None Legal Authority: 27 USC 205 20226 Phone: 202 927-9347 Abstract: The Bureau of Alcohol, CFR Citation: 27 CFR 9 Tobacco and Firearms has received a Fax: 202 927-8525 Legal Deadline: None petition proposing the establishment of Email: [email protected] ‘‘Eola Hills’’ as a new American Abstract: The Bureau of Alcohol, RIN: 1512–AC85 viticultural area in Oregon. Tobacco and Firearms has received a petition proposing the establishment of Timetable: ∑ the ‘‘Columbia Gorge’’ viticultural area 2525. PETITION TO ESTABLISH Action Date FR Cite located in Hood River and Wasco ‘‘RED HILLS OF DUNDEE’’ AS A NEW AMERICAN VITICULTURAL AREA NPRM 11/00/02 Counties, Oregon and Skamania and Klickitat Counties, Washington. The Priority: Substantive, Nonsignificant Regulatory Flexibility Analysis area is approximately 280 square miles Required: Legal Authority: 27 USC 205 No covering 179,200 acres with 284 acres Small Entities Affected: No presented planted to wine grapes. CFR Citation: 27 CFR 9 Government Levels Affected: None Timetable: Legal Deadline: None Agency Contact: Jennifer Berry, ATF Action Date FR Cite Abstract: The Bureau of Alcohol, Specialist, Department of the Treasury, Tobacco and Firearms has received a Bureau of Alcohol, Tobacco and NPRM 01/00/03 petition from the North Willamette Firearms, 111 W. Huron Street, Room Regulatory Flexibility Analysis Valley AVA Group proposing to 219, Buffalo, NY 14202-2301 Required: No establish the ‘‘Red Hills of Dundee’’

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TREAS—BATF Proposed Rule Stage

American viticultural area in Yamhill 2527. ∑ PETITION TO ESTABLISH Agency Contact: Timothy P. County, Oregon. This petitioned ‘‘GRAND LAKE O’ THE CHEROKEES’’ DeVanney, ATF Specialist, Department viticultural area has 6,490 acres, with AS A NEW AMERICAN VITICULTURAL of the Treasury, Bureau of Alcohol, 1,264 acres planted to wine grapes, and AREA Tobacco and Firearms, 650 is on the north side of the Willamette Priority: Substantive, Nonsignificant Massachusetts Avenue NW., RM 5000, Valley viticultural area in northwest Washington, DC 20226 Oregon. Legal Authority: 27 USC 205 Phone: 202 927-8196 CFR Citation: 27 CFR 9 Fax: 202 927-8525 Timetable: Legal Deadline: None RIN: 1512–AC98 Action Date FR Cite Abstract: The Bureau of Alcohol, NPRM 02/00/03 Tobacco and Firearms received a 2529. ∑ PETITION TO EXPAND THE Regulatory Flexibility Analysis petition proposing ‘‘Grand Lake O’ the LIVERMORE VALLEY VITICULTURAL Required: No Cherokees’’ as a new American AREA viticultural area in Oklahoma. The Priority: Small Entities Affected: No proposed area is located in the Substantive, Nonsignificant northeastern region of the State. The Legal Authority: 27 USC 205 Government Levels Affected: None proposed viticultural area encompasses CFR Citation: 27 CFR 9 Agency Contact: Nancy Sutton, ATF Craig and portions of Ottawa, Delaware, Specialist, Department of the Treasury, and Hayes Counties. Legal Deadline: None Bureau of Alcohol, Tobacco and Timetable: Abstract: The Bureau of Alcohol, Firearms Tobacco and Firearms received a Phone: 415 947-5192 Action Date FR Cite petition proposing to expand the NPRM 02/00/03 boundaries of approved American RIN: 1512–AC91 Regulatory Flexibility Analysis viticultural area ‘‘Livermore Valley’’ located in the State of California. The Required: No 2526. ∑ PETITION TO ESTABLISH proposed expanded boundaries ‘‘SANTA MARIA BENCH’’ AS A NEW Small Entities Affected: No encompass approximately 259,000 AMERICAN VITICULTURAL AREA Government Levels Affected: None acres, of which 4,355 acres are devoted to vineyards. The expansion would add Agency Contact: Timothy P. Priority: Substantive, Nonsignificant approximately 163,000 acres, 120 acres DeVanney, ATF Specialist, Department of vineyards and four wineries to the Legal Authority: 27 USC 205 of the Treasury, Bureau of Alcohol, area. CFR Citation: 27 CFR 9 Tobacco and Firearms, 650 Massachusetts Avenue NW., RM 5000, Timetable: Legal Deadline: None Washington, DC 20226 Action Date FR Cite Phone: 202 927-8196 Abstract: The Bureau of Alcohol, Fax: 202 927-8525 NPRM 02/00/03 Tobacco and Firearms received a RIN: 1512–AC97 Regulatory Flexibility Analysis petition from Cambria Winery and Required: No Vineyard proposing to establish the Small Entities Affected: No ‘‘Santa Maria Bench’’ viticultural area 2528. ∑ PETITION TO ESTABLISH in Santa Barbara County, California. ‘‘SNAKE RIVER VALLEY’’ AS A NEW Government Levels Affected: None The petitioned viticultural area has VITICULTURAL AREA Agency Contact: Timothy P. 3,200 acres, with 1,500 acres planted DeVanney, ATF Specialist, Department to wine grapes, and is within the Priority: Substantive, Nonsignificant of the Treasury, Bureau of Alcohol, established Santa Maria and the Central Legal Authority: 27 USC 205 Tobacco and Firearms, 650 Coast viticultural areas. CFR Citation: 27 CFR 9 Massachusetts Avenue NW., RM 5000, Timetable: Legal Deadline: None Washington, DC 20226 Phone: 202 927-8196 Action Date FR Cite Abstract: The Bureau of Alcohol, Fax: 202 927-8525 NPRM 03/00/03 Tobacco and Firearms received a petition proposing ‘‘Snake River Related RIN: Related To 1512-AD00 Regulatory Flexibility Analysis Valley’’ as a new American viticultural RIN: 1512–AC99 Required: No area located in the States of Idaho and Washington. Small Entities Affected: No 2530. ∑ SAN FRANCISCO BAY AND Timetable: Government Levels Affected: None CENTRAL COAST VITICULTURAL Action Date FR Cite AREAS—BOUNDARY Agency Contact: Nancy Sutton, ATF REALIGNMENT/EXPANSION NPRM 05/00/03 Specialist, Department of the Treasury, Priority: Substantive, Nonsignificant Bureau of Alcohol, Tobacco and Regulatory Flexibility Analysis Firearms Required: No Legal Authority: 27 USC 205 Phone: 415 947-5192 Small Entities Affected: No CFR Citation: 27 CFR 9 RIN: 1512–AC93 Government Levels Affected: None Legal Deadline: None

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TREAS—BATF Proposed Rule Stage

Abstract: The Bureau of Alcohol, Fax: 202 927-8525 Bureau of Alcohol, Tobacco and Tobacco and Firearms received a RIN: 1512–AD01 Firearms petition proposing an Phone: 503 356-1341 expansion/realignment of the RIN: 1512–AD03 boundaries of approved American 2532. ∑ PETITION TO ESTABLISH viticultural areas ‘‘San Francisco Bay’’ ‘‘CHEHALEM MOUNTAINS’’ AS A NEW and ‘‘Central Coast’’ located in the State AMERICAN VITICULTURAL AREA 2534. ∑ PETITION TO ESTABLISH ‘‘YAMHILL-CARLTON DISTRICT’’ AS A of California. In total, the proposed Priority: Substantive, Nonsignificant expanded boundaries encompass NEW AMERICAN VITICULTURAL approximately 20,000 acres. Legal Authority: 27 USC 205 AREA Timetable: CFR Citation: 27 CFR 9 Priority: Substantive, Nonsignificant Action Date FR Cite Legal Deadline: None Legal Authority: 27 USC 205 NPRM 02/00/03 Abstract: The Bureau of Alcohol, CFR Citation: 27 CFR 9 Tobacco and Firearms has received a Legal Deadline: None Regulatory Flexibility Analysis petition proposing the establishment of Abstract: The Bureau of Alcohol, Required: No the ‘‘Chehalem Mountains’’ viticultural Tobacco and Firearms has received a Small Entities Affected: No area located in Yamhill, Washington, petition proposing the establishment of and Clackamas Counties, Oregon. Government Levels Affected: None the ‘‘Yamhill-Carlton District’’ Agency Contact: Timothy P. Timetable: viticultural area. The proposed area DeVanney, ATF Specialist, Department Action Date FR Cite falls within the approved boundaries of the Willamette Valley viticultural area of the Treasury, Bureau of Alcohol, NPRM 01/00/03 Tobacco and Firearms, 650 in northwest Oregon. Massachusetts Avenue NW., RM 5000, Regulatory Flexibility Analysis Timetable: Required: No Washington, DC 20226 Action Date FR Cite Phone: 202 927-8196 Small Entities Affected: No Fax: 202 927-8525 NPRM 01/00/03 Government Levels Affected: None Related RIN: Related To 1512-AC99 Regulatory Flexibility Analysis Agency Contact: Bernard J. Kipp, ATF Required: No RIN: 1512–AD00 Specialist, Department of the Treasury, Small Entities Affected: No Bureau of Alcohol, Tobacco and Government Levels Affected: 2531. ∑ PETITION TO ESTABLISH Firearms None ‘‘UPPER ARROYO GRANDE’’ AS A Phone: 503 356-1341 Agency Contact: Bernard J. Kipp, ATF NEW AMERICAN VITICULTURAL RIN: 1512–AD02 Specialist, Department of the Treasury, AREA Bureau of Alcohol, Tobacco and Firearms Priority: Substantive, Nonsignificant 2533. ∑ PETITION TO ESTABLISH Phone: 503 356-1341 ‘‘RIBBON RIDGE’’ AS A NEW Legal Authority: 27 USC 205 RIN: 1512–AD04 CFR Citation: 27 CFR 9 AMERICAN VITICULTURAL AREA Priority: Substantive, Nonsignificant Legal Deadline: None EXPLOSIVES Abstract: The Bureau of Alcohol, Legal Authority: 27 USC 205 Tobacco and Firearms received a CFR Citation: 27 CFR 9 2535. COMMERCE IN EXPLOSIVES petition proposing the establishment of Legal Deadline: None ‘‘Upper Arroyo Grande,’’ located in the (INCLUDING EXPLOSIVES IN THE State of California, as a new American Abstract: The Bureau of Alcohol, FIREWORKS INDUSTRY) viticultural area. Tobacco and Firearms has received a (RULEMAKING RESULTING FROM A petition proposing the establishment of SECTION 610 REVIEW) Timetable: the ‘‘Ribbon Ridge’’ viticultural area Regulatory Plan: This entry is Seq. No. Action Date FR Cite located in the northern part of Yamhill 113 in part II of this issue of the NPRM 05/00/03 County, Oregon between Newberg and Federal Register. Gaston. Regulatory Flexibility Analysis RIN: 1512–AB48 Required: No Timetable: Small Entities Affected: No Action Date FR Cite 2536. IDENTIFICATION MARKINGS Government Levels Affected: None NPRM 01/00/03 PLACED ON EXPLOSIVE MATERIALS Agency Contact: Timothy P. Regulatory Flexibility Analysis Priority: Substantive, Nonsignificant DeVanney, ATF Specialist, Department Required: No Legal Authority: 18 USC 847 of the Treasury, Bureau of Alcohol, Small Entities Affected: No CFR Citation: 27 CFR 55 Tobacco and Firearms, 650 Massachusetts Avenue NW., RM 5000, Government Levels Affected: None Legal Deadline: None Washington, DC 20226 Agency Contact: Bernard J. Kipp, ATF Abstract: ATF is considering amending Phone: 202 927-8196 Specialist, Department of the Treasury, the regulations to require licensed

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TREAS—BATF Proposed Rule Stage

importers to legibly identify by marking FIREARMS Abstract: The Bureau of Alcohol, all imported explosive materials. Based Tobacco and Firearms will issue a on a petition we have received, we notice of proposed rulemaking wish to gather information by inviting 2538. IMPLEMENTATION OF PUBLIC amending the regulations to implement comments from the public and industry LAW 105-277, MAKING OMNIBUS the provisions of Public Law 105-277, on whether the regulations should be CONSOLIDATED AND EMERG. Making Omnibus Consolidated and amended. SUPPLEMENTAL APPROPRIATIONS Emergency Supplemental Timetable: FOR FY 1999, RELATING TO THE Appropriations for Fiscal Year 1999. PERMANENT PROVISIONS OF THE Regulations are proposed with regard Action Date FR Cite BRADY HANDGUN VIOLENCE to: 1) certification by applicants for ANPRM 11/03/00 65 FR 67669 PREVENTION ACT dealers’ licenses that secure gun storage ANPRM Comment 01/12/01 Priority: Substantive, Nonsignificant or safety devices will be available at Period End any place where firearms are sold to Legal Authority: 5 USC 552(a); 18 USC NPRM 10/16/02 67 FR 63862 nonlicensed individuals; and 2) an 847; 18 USC 921 to 930; 44 USC NPRM Comment 01/14/03 amended definition of ‘‘antique Period End 3504(h) firearm,’’ to include certain muzzle Final Action 06/00/03 CFR Citation: 27 CFR 178 loading firearms. Regulatory Flexibility Analysis Legal Deadline: None Timetable: Required: Undetermined Abstract: ATF will amend the Action Date FR Cite regulations to implement the provision Government Levels Affected: None NPRM 12/00/02 of Public Law 105-277, Making Agency Contact: James Ficaretta, Omnibus Consolidated and Emergency Regulatory Flexibility Analysis Program Manager, Department of the Supplemental Appropriations for Fiscal Required: No Treasury, Bureau of Alcohol, Tobacco Year 1999, relating to the permanent Small Entities Affected: No and Firearms, 650 Massachusetts provisions of the Brady Handgun Avenue NW., Washington, DC 20226 Violence Prevention Act. The new law Government Levels Affected: None Phone: 202 927-8210 allows a licensed pawnbroker to Agency Contact: James Ficaretta, RIN: 1512–AC25 contact the national instant criminal Program Manager, Department of the background check system (NICS) prior Treasury, Bureau of Alcohol, Tobacco to taking or receiving a firearm in ∑ and Firearms, 650 Massachusetts 2537. COMMERCE IN EXPLOSIVES— pawn. If NICS advises the pawnbroker Avenue NW., Washington, DC 20226 EXPLOSIVE PEST CONTROL DEVICES that receipt or possession of the firearm Phone: 202 927-8210 would be in violation of the law, the Priority: Substantive, Nonsignificant Related RIN: Related To 1512-AB93 licensee must advise local law Legal Authority: 18 USC 847 enforcement within 48 hours after RIN: 1512–AC67 CFR Citation: 27 CFR 55 receipt of information. Legal Deadline: None Timetable: PROCEDURAL Abstract: The Bureau of Alcohol, Action Date FR Cite Tobacco and Firearms is proposing to NPRM 02/00/03 2540. ∑ ELECTRONIC SIGNATURES; amend the explosive regulations to Regulatory Flexibility Analysis ELECTRONIC SUBMISSION OF ATF provide a limited exemption from the Required: No FORMS (2000R-458P) requirements of part 55 for wildlife pest control devices that are used for Government Levels Affected: Federal Priority: Other Significant agricultural and other pest control Agency Contact: James Ficaretta, Legal Authority: Not Yet Determined operations. Program Manager, Department of the CFR Citation: Not Yet Determined Timetable: Treasury, Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Legal Deadline: None Action Date FR Cite Avenue NW., Washington, DC 20226 Abstract: The Bureau of Alcohol, NPRM 01/00/03 Phone: 202 927-8210 Tobacco and Firearms proposes to Regulatory Flexibility Analysis RIN: 1512–AB83 amend the regulations to permit Required: No industry members to use electronic technology to reduce the need for and Small Entities Affected: No 2539. IMPLEMENTATION OF PUBLIC storage of paper documents. In order LAW 105-277 RELATING TO SECURE Government Levels Affected: None to accomplish our goals, we are GUN STORAGE proposing to allow industry members Agency Contact: James Ficaretta, Priority: Substantive, Nonsignificant to: (1) use electronic signatures to sign Program Manager, Department of the Legal Authority: 5 USC 552(a); 18 USC certain ATF forms instead of using Treasury, Bureau of Alcohol, Tobacco traditional handwritten signatures; and and Firearms, 650 Massachusetts 847; 18 USC 421 to 430; 44 USC 3504(h) (2) submit certain forms to ATF Avenue NW., Washington, DC 20226 electronically through an electronic Phone: 202 927-8210 CFR Citation: 27 CFR 178 document receiving system that we RIN: 1512–AC80 Legal Deadline: None approve.

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TREAS—BATF Proposed Rule Stage

Timetable: Phone: 202 927-8210 CFR Citation: 27 CFR 40; 27 CFR 275 Action Date FR Cite RIN: 1512–AC22 Legal Deadline: None NPRM 11/00/02 Abstract: The proposed rule clarifies Regulatory Flexibility Analysis 2542. REGULATORY CHANGES FROM regulations and establishes procedures Required: No CUSTOMS SERVICE FINAL RULE governing tobacco products or cigarette (2001R-140T) papers or tubes brought in bond from Government Levels Affected: None Priority: Substantive, Nonsignificant Puerto Rico to the Untied States. In Agency Contact: Lisa M. Gesser, ATF addition, the proposed rule would Specialist, Department of the Treasury, Legal Authority: 26 USC 7805 allow a manufacturer of tobacco Bureau of Alcohol, Tobacco and CFR Citation: 27 CFR 44 products to receive in bond, cigarette Firearms, 650 Massachusetts Avenue Legal Deadline: None papers and tubes for placement in NW., Room 5000, Washington, DC packages of roll-your-own tobacco and 20226 Abstract: The temporary rule would eliminate filing bond extensions Phone: 202 927-9347 prescribes ATF regulations relating to for tobacco products and cigarette Fax: 202 927-8525 a U.S. Customs Service (USCS) final papers or tubes from the Virgin Islands. Email: [email protected] rule (T.D. 92-181, 57 FR 37692). The USCS published this final rule to create Timetable: RIN: 1512–AC84 a separate class of customs bonded Action Date FR Cite warehouses, class 9 (duty-free store). A NPRM 12/00/02 TOBACCO PRODUCTS class 9 customs bonded warehouse (duty-free store) may receive tobacco Regulatory Flexibility Analysis products or cigarette papers or tubes Required: No 2541. DETERMINATION OF TAX AND without payment of Federal excise tax. Small Entities Affected: No RECORDKEEPING ON LARGE The temporary rule prescribes the Government Levels Affected: CIGARS regulations that allow a manufacturer None Priority: Substantive, Nonsignificant of tobacco products or cigarette papers Agency Contact: Robert P. Ruhf, and tubes and an export warehouse Program Manager, Department of the Legal Authority: 27 USC 5701; 27 USC proprietor to send such articles to a Treasury, Bureau of Alcohol, Tobacco 5702 class 9 customs bonded warehouse. In and Firearms, 650 Massachusetts CFR Citation: 27 CFR 40; 27 CFR 275 addition, the temporary rule prescribes Avenue NW., Washington, DC 20226 Legal Deadline: None regulations that allow a proprietor of Phone: 202 927-8210 a customs bonded manufacturing Abstract: RIN: 1512–AC57 This notice incorporates most warehouse where cigars are of the parts of ATF Industry Circular manufactured to send such cigars to a 91-3, dated March 19, 1991, entitled class 9 customs bonded warehouse. 2544. REMOVAL OF TOBACCO ‘‘Large Cigar Taxes On and After This notice of proposed rulemaking PRODUCTS AND CIGARETTE PAPERS January, 1991’’ that have not been invites comments on the temporary AND TUBES WITHOUT PAYMENT OF placed in the regulations. ATF Industry rule. TAX FOR USE OF THE UNITED Circular 91-3 addressed questions about STATES determining the amount of tax for large Timetable: Priority: Info./Admin./Other cigars based on their sale price. In Action Date FR Cite addition, this notice proposes: 1) to Legal Authority: 26 USC 7805 give guidance on tax adjustments for NPRM 12/00/02 Interim Final Rule 12/00/02 CFR Citation: 27 CFR 45 large cigars provided at no cost in connection with a sale, and 2) Regulatory Flexibility Analysis Legal Deadline: None recordkeeping requirements for persons Required: No Abstract: This proposed rule revises, in in Puerto Rico, who bring large cigars Small Entities Affected: No plain language, the existing regulations upon prepayment or deferred payment Government Levels Affected: None relating to the removal of tobacco of tax into the United States from products and cigarette papers and Puerto Rico. Agency Contact: Robert P. Ruhf, tubes, without payment of tax, for use Timetable: Program Manager, Department of the of the United States. ATF is proposing Treasury, Bureau of Alcohol, Tobacco this rule to clearly communicate the Action Date FR Cite and Firearms, 650 Massachusetts requirements of these regulations. In NPRM 12/00/02 Avenue NW., Washington, DC 20226 addition, we are liberalizing the Phone: 202 927-8210 Regulatory Flexibility Analysis requirements for emergency variations. Required: No RIN: 1512–AC56 Timetable: Small Entities Affected: No Action Date FR Cite Government Levels Affected: None 2543. SHIPMENTS OF TOBACCO PRODUCTS OR CIGARETTE PAPERS NPRM 12/00/02 Agency Contact: Robert P. Ruhf, OR TUBES WITHOUT PAYMENT OF Regulatory Flexibility Analysis Program Manager, Department of the TAX. Required: No Treasury, Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts Priority: Substantive, Nonsignificant Small Entities Affected: No Avenue NW., Washington, DC 20226 Legal Authority: 26 USC 7805 Government Levels Affected: None

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TREAS—BATF Proposed Rule Stage

Agency Contact: Robert P. Ruhf, without payment of tax, from Puerto Abstract: This notice is the result of Program Manager, Department of the Rico. This notice may affect the a petition from the Cigar Association Treasury, Bureau of Alcohol, Tobacco operations conducted by manufacturers of America and the Pipe Tobacco and Firearms, 650 Massachusetts of tobacco products or cigarette papers Council. The petition requests that ATF Avenue NW., Washington, DC 20226 and tubes and importers of tobacco change its position regarding in-transit Phone: 202 927-8210 products. stops of tobacco products or cigarette RIN: 1512–AC75 Timetable: papers and tubes after removal without payment of tax from a factory. ATF has Action Date FR Cite taken the position that the law provides 2545. ∑ MARKS, LABELS, NOTICES NPRM 12/00/02 that manufacturers may remove the AND BONDS FOR, AND REMOVAL OF, tobacco products and cigarette papers TOBACCO PRODUCTS, AND Regulatory Flexibility Analysis and tubes by paying the excise tax and CIGARETTE PAPERS AND TUBES Required: No subsequently filing a claim for Priority: Substantive, Nonsignificant Small Entities Affected: No drawback. This notice proposes clarifying the regulations to recognize Legal Authority: 26 USC 5704; 26 USC Government Levels Affected: None 7805 such in-transit stops and specifies Agency Contact: records that manufacturers and export CFR Citation: 27 CFR 40; 27 CFR 275 Robert P. Ruhf, Program Manager, Department of the warehouse proprietors maintain relating Legal Deadline: None Treasury, Bureau of Alcohol, Tobacco to the removals without payment of tax. Abstract: This notice of proposed and Firearms, 650 Massachusetts Timetable: rulemaking requires labels, notices and Avenue NW., Washington, DC 20226 Action Date FR Cite marks for removals, in bond, of tobacco Phone: 202 927-8210 products or cigarette papers and tubes NPRM 12/00/02 RIN: 1512–AC90 that are not in packages. This notice Regulatory Flexibility Analysis proposes new sections that prohibit the Required: No removal of tobacco products or cigarette 2546. ∑ IN-TRANSIT STOPS OF papers or tubes which are not in TOBACCO PRODUCTS, AND Small Entities Affected: No packages for domestic uses. Packages CIGARETTE PAPERS AND TUBES, Government Levels Affected: None are the immediate containers in which AND RELATED RECORDS, WITHOUT Agency Contact: a manufacturer or importer places the PAYMENT OF TAX Robert P. Ruhf, tobacco products or cigarette papers or Program Manager, Department of the Priority: tubes for sale or delivery to the Substantive, Nonsignificant Treasury, Bureau of Alcohol, Tobacco consumer. Also, this notice broadens Legal Authority: 26 USC 5704 and Firearms, 650 Massachusetts the language for extending bonds so Avenue NW., Washington, DC 20226 CFR Citation: 27 CFR 40; 27 CFR 44 that manufacturers may receive tobacco Phone: 202 927-8210 products, cigarette papers and tubes, Legal Deadline: None RIN: 1512–AC95

Department of the Treasury (TREAS) Final Rule Stage Bureau of Alcohol, Tobacco and Firearms (BATF)

ALCOHOL Action Date FR Cite CFR Citation: 27 CFR 19.11; 27 CFR 19.1003; 27 CFR 19.1010; 27 CFR 19.49; NPRM Comment 09/11/96 27 CFR 19.153; 27 CFR 19.201 to 206; 2547. LABELING OF UNAGED GRAPE Period End 27 CFR 19.311; 27 CFR 19.454; 27 CFR BRANDY Final Action 02/00/03 19.605; 27 CFR 19.770; 27 CFR 19.1001 Regulatory Flexibility Analysis Priority: Substantive, Nonsignificant Required: No Legal Deadline: None Legal Authority: 27 USC 205 Government Levels Affected: None Abstract: ATF proposes changes to the distilled spirits plant regulations to CFR Citation: 27 CFR 5 Agency Contact: James Ficaretta, Program Manager, Department of the reduce the regulatory burden and Legal Deadline: None Treasury, Bureau of Alcohol, Tobacco streamline requirements. ATF believes and Firearms, 650 Massachusetts these proposed changes will benefit Abstract: ATF proposes to amend the distilled spirits plant proprietors and regulations to permit the use of the Avenue NW., Washington, DC 20226 Phone: 202 927-8210 other industry members by enabling word ‘‘unaged’’ as an alternative to them to operate more easily and with ‘‘immature,’’ to describe grape brandy RIN: 1512–AB46 less regulatory oversight from the that has not been stored in oak Government. ATF is also requesting containers. 2548. DISTILLED SPIRITS PLANT comments on the possibility of revising Timetable: REGULATORY INITIATIVE PROPOSAL the distilled spirits plant recordkeeping requirements to accomplish the Action Date FR Cite Priority: Substantive, Nonsignificant reinventing Government goals through NPRM 06/13/96 61 FR 30015 Legal Authority: 26 USC 7805 a system that would be based, as much

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TREAS—BATF Final Rule Stage

as possible, on proprietors’ own 2550. IMPLEMENTATION OF PUBLIC alcohol beverages unless such claim is recordkeeping methods. LAW 105-34, SECTION 1416, properly qualified. This notice also RELATING TO REFUND OF TAX FOR addresses the use of directional health- Timetable: DOMESTIC WINE RETURNED TO related statements and seeks comments Action Date FR Cite BOND REGARDLESS OF on whether the negative consequences MERCHANTABILITY (TAXPAYER of alcohol consumption or abuse NPRM 11/30/98 63 FR 65720 RELIEF ACT OF 1997) disqualify these products entirely from NPRM Comment 01/29/99 Period End Priority: Substantive, Nonsignificant entitlement to any health-related statements. Final Action 12/00/02 Legal Authority: 26 USC 5044; 26 USC Timetable: Regulatory Flexibility Analysis 5361; 26 USC 5367; 26 USC 5371 Required: No CFR Citation: 27 CFR 24.66; 27 CFR Action Date FR Cite 24.295; 27 CFR 24.312 NPRM 10/25/99 64 FR 57413 Government Levels Affected: None Legal Deadline: None NPRM Comment 02/22/00 Agency Contact: Joanne Brady, ATF Period End Abstract: ATF is issuing changes to the Public Hearing 02/28/00 65 FR 10434 Specialist, Department of the Treasury, wine regulations as a result of the Bureau of Alcohol, Tobacco and Cancellation/ 04/25/00 65 FR 24158 enactment of the Taxpayer Relief Act Rescheduling of Firearms of 1997 and the Internal Revenue Hearing Phone: 215 597-5288 Service Reconstruction and Reform Act Comment Period 04/25/00 RIN: 1512–AB58 of 1998. This amendment informs Extended interested parties of changes by these Final Action 11/00/02 acts that provide for a refund of the Regulatory Flexibility Analysis 2549. IMPLEMENTATION OF WINE tax for all wine returned to bond, rather Required: No CREDIT PROVISIONS OF PUBLIC LAW than exclusively for unmerchantable or Small Entities Affected: No 104-188 domestic wine returned to bond. Government Levels Affected: None Priority: Substantive, Nonsignificant Timetable: Agency Contact: James Ficaretta, Action Date FR Cite Legal Authority: 5 USC 552(a); 26 USC Program Manager, Department of the 5041 Interim Final Rule 06/00/03 Treasury, Bureau of Alcohol, Tobacco and Firearms, 650 Massachusetts CFR Citation: 27 CFR 24.278; 27 CFR Regulatory Flexibility Analysis Required: No Avenue NW., Washington, DC 20226 24.279 Phone: 202 927-8210 Small Entities Affected: No Legal Deadline: None RIN: 1512–AB97 Government Levels Affected: None Abstract: ATF is amending wine Agency Contact: Marjorie D. Ruhf, 2552. ∑ PETITION TO PROPOSE regulations to implement a change in Program Manager, Department of the the law that allows certain transferees ‘‘YADKIN VALLEY’’ AS A NEW Treasury, Bureau of Alcohol, Tobacco AMERICAN VITICULTURAL AREA in bond to deduct the tax credit for and Firearms, 650 Massachusetts small wine producers. Changes to bond Avenue NW., Washington, DC 20226 Priority: Substantive, Nonsignificant calculations are also included in this Phone: 202 927-8210 Legal Authority: 27 USC 205 regulation. Email: [email protected] CFR Citation: 27 CFR 9 Timetable: RIN: 1512–AB74 Legal Deadline: None Action Date FR Cite Abstract: The Bureau of Alcohol, NPRM 06/02/97 62 FR 29681 2551. HEALTH CLAIMS AND OTHER Tobacco and Firearms received a Interim Final Rule 06/02/97 62 FR 29663 HEALTH RELATED STATEMENTS IN petition proposing ‘‘Yadkin Valley’’ as NPRM Comment 08/01/97 THE LABELING AND ADVERTISING a new American viticultural area in Period End OF ALCOHOL BEVERAGES North Carolina. The proposed area Final Action 06/00/03 Priority: Substantive, Nonsignificant. consists of approximately 1,321,000 acres encompassing all of Surry, Regulatory Flexibility Analysis Major status under 5 USC 801 is undetermined. Wilkes, Yadkin, and portions of Stokes, Required: No Forsyth and Davie Counties. Legal Authority: 27 USC 205 Government Levels Affected: None Timetable: CFR Citation: 27 CFR 4; 27 CFR 5; 27 Agency Contact: Marjorie D. Ruhf, CFR 7 Action Date FR Cite Program Manager, Department of the Legal Deadline: None NPRM 02/07/02 67 FR 5756 Treasury, Bureau of Alcohol, Tobacco NPRM Comment 04/08/02 and Firearms, 650 Massachusetts Abstract: ATF proposes to amend the Period End Avenue NW., Washington, DC 20226 regulations to prohibit the appearance Final Action 11/00/02 on labels or in advertisements of any Phone: 202 927-8210 Regulatory Flexibility Analysis Email: [email protected] statement that makes a substantive claim regarding health benefits Required: No RIN: 1512–AB65 associated with the consumption of Small Entities Affected: No

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TREAS—BATF Final Rule Stage

Government Levels Affected: None Abstract: The Bureau of Alcohol, Phone: 215 597-5288 Agency Contact: Timothy P. Tobacco and Firearms (ATF) has Related RIN: Previously reported as DeVanney, ATF Specialist, Department revised the operational report form for 1512-AA07 breweries and created a new operations of the Treasury, Bureau of Alcohol, RIN: 1512–AC89 Tobacco and Firearms, 650 report form for small breweries and Massachusetts Avenue NW., RM 5000, brewpubs. ATF has also created new Washington, DC 20226 bond forms for use by brewers. These FIREARMS Phone: 202 927-8196 new bond forms are for use when a Fax: 202 927-8525 security is posted as the bond in lieu of a corporate surety. Amended 2556. COMMERCE IN FIREARMS AND Related RIN: Previously reported as regulations will reference these new AMMUNITION (OMNIBUS 1512-AA07 forms in 27 CFR 25. CONSOLIDATED APPROPRIATIONS RIN: 1512–AC82 Timetable: ACT OF 1997) Action Date FR Cite Priority: Substantive, Nonsignificant 2553. ∑ ORGANIC CLAIMS IN Final Action 12/00/02 Legal Authority: 18 USC 847; 18 USC LABELING AND ADVERTISING OF 921 to 930 ALCOHOL BEVERAGES Regulatory Flexibility Analysis Required: No CFR Citation: 27 CFR 178 Priority: Info./Admin./Other Small Entities Affected: No Legal Deadline: None Legal Authority: 27 USC 205 Government Levels Affected: None Abstract: The Omnibus Consolidated CFR Citation: 27 CFR 4; 27 CFR 5; 27 Appropriations Act of 1997 contains CFR 7; 27 CFR 13 Agency Contact: Charles N. Bacon, amendments to the Gun Control Act of Program Manager, Department of the Legal Deadline: None 1986 (18 U.S.C. chapter 44). These Treasury, Bureau of Alcohol, Tobacco amendments add to the category of Abstract: The Bureau of Alcohol, and Firearms, Room 701, 10 Causeway ‘‘prohibited persons’’ anyone convicted Tobacco and Firearms plans to amend Street, Boston, MA 02222 of a ‘‘misdemeanor crime of domestic its alcohol beverage labeling rules to Phone: 617 557-1323 violence.’’ The amendments require cross-reference the United States Fax: 617 557-1251 individuals acquiring handguns from Department of Agriculture’s National Email: [email protected] Federal firearms licensees to certify (in Organic Program (NOP) rules. The RIN: 1512–AC88 accordance with the Brady Law) that mandatory compliance date for the they have not been convicted of such NOP rules is October 21, 2002. ATF 2555. ∑ PETITION TO ESTABLISH a crime. The amendments also provide will request comments on the for sales between Federal firearms temporary rule in an associated notice ‘‘OAK KNOLL DISTRICT’’ AS A NEW AMERICAN VITICULTURAL AREA licensees of curio and relic firearms of proposed rulemaking. away from their licensed premises. Priority: Substantive, Nonsignificant Timetable: Timetable: Legal Authority: 27 USC 205 Action Date FR Cite Action Date FR Cite CFR Citation: 27 CFR 9 NPRM 10/08/02 67 FR 62860 NPRM 06/30/98 63 FR 35551 Temporary Rule 10/08/02 67 FR 62856 Legal Deadline: None Interim Final Rule 06/30/98 63 FR 35520 Final Action 04/00/03 Abstract: The Bureau of Alcohol, NPRM Comment 09/28/98 Regulatory Flexibility Analysis Tobacco and Firearms is proposing the Period End Required: No establishment of the ‘‘Oak Knoll Final Action 02/00/03 Small Entities Affected: No District’’ viticultural area in Napa Regulatory Flexibility Analysis County, California. This action is in Required: No Government Levels Affected: None response to a petition by the Oak Knoll Government Levels Affected: None Agency Contact: Marjorie D. Ruhf, District Committee. Agency Contact: James Ficaretta, Program Manager, Department of the Timetable: Treasury, Bureau of Alcohol, Tobacco Program Manager, Department of the and Firearms, 650 Massachusetts Action Date FR Cite Treasury, Bureau of Alcohol, Tobacco Avenue NW., Washington, DC 20226 NPRM 07/09/02 67 FR 45437 and Firearms, 650 Massachusetts Phone: 202 927-8210 NPRM Comment 09/09/02 Avenue NW., Washington, DC 20226 Email: [email protected] Period End Phone: 202 927-8210 RIN: 1512–AC87 Final Action 01/00/03 RIN: 1512–AB64 Regulatory Flexibility Analysis Required: No 2554. ∑ BREWERY FORMS 2557. RESIDENCY REQUIREMENT Small Entities Affected: No FOR PERSONS ACQUIRING Priority: Substantive, Nonsignificant Government Levels Affected: None FIREARMS Legal Authority: 26 USC 5401; 26 USC Priority: Other Significant 5555 Agency Contact: Joanne Brady, ATF Specialist, Department of the Treasury, Legal Authority: 5 USC 552(a); 18 USC CFR Citation: 27 CFR 25 Bureau of Alcohol, Tobacco and 847; 18 USC 921 to 930; 44 USC Legal Deadline: None Firearms 3504(h)

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TREAS—BATF Final Rule Stage

CFR Citation: 27 CFR 178 in 18 U.S.C. chapter 40 to require all Action Date FR Cite Legal Deadline: None Federal agencies to report to ATF any information involving arson or the Interim Final Rule 05/06/02 Abstract: The temporary rule amends suspected criminal misuse of Comment Period End the regulations to provide for a firearms explosives. The Act also authorizes Final Rule 03/00/03 purchaser’s affirmative statement of his ATF to establish a repository for this or her State of residence on ATF Form information. In addition, the law Regulatory Flexibility Analysis 4473 (Firearms Transaction Record) and provides that such repository will Required: No ATF Form 5300.35 (Statement of Intent contain information on incidents to Obtain a Handgun) in acquiring a voluntarily reported to ATF by State Small Entities Affected: No firearm from a Federal firearms and local authorities. licensee. The temporary rule also Government Levels Affected: None Timetable: amends the regulations to require that Agency Contact: James Ficaretta, aliens purchasing firearms provide Action Date FR Cite Program Manager, Department of the proof of residency through the use of NPRM 11/15/01 66 FR 57404 Treasury, Bureau of Alcohol, Tobacco substantiating documentation, such as NPRM Comment 02/13/02 and Firearms, 650 Massachusetts utility bills or a lease agreement. In Period End Avenue NW., Washington, DC 20226 addition, the regulations are being Final Rule 02/00/03 Phone: 202 927-8210 amended to require that licensees examine a photo identification Regulatory Flexibility Analysis RIN: 1512–AB93 document from aliens purchasing Required: No firearms. These regulations implement Small Entities Affected: No 2560. COMMERCE IN FIREARMS AND firearms initiatives intended to protect Government Levels Affected: None AMMUNITION—ANNUAL INVENTORY the American public from gun violence. Agency Contact: James Ficaretta, Timetable: Priority: Substantive, Nonsignificant Program Manager, Department of the Action Date FR Cite Treasury, Bureau of Alcohol, Tobacco Legal Authority: 5 USC 552(a); 18 USC and Firearms, 650 Massachusetts 847; 18 USC 921 to 930; 44 USC NPRM 04/21/97 62 FR 19446 3504(h) Interim Final Rule 04/21/97 62 FR 19442 Avenue NW., Washington, DC 20226 NPRM Comment 07/21/97 Phone: 202 927-8210 CFR Citation: 27 CFR 178 Period End RIN: 1512–AB73 Final Action 03/00/03 Legal Deadline: None Regulatory Flexibility Analysis 2559. PUBLIC LAW 105-277, MAKING Abstract: ATF is proposing to amend Required: No OMNIBUS CONSOLIDATED AND the regulations to require federally Government Levels Affected: None EMERGENCY SUPPLEMENTAL licensed importers, manufacturers, and dealers of firearms to take at least one Agency Contact: James Ficaretta, APPROPRIATIONS FOR FY99, RELATING TO FIREARMS physical inventory each year. The Program Manager, Department of the proposed regulations also specify the Treasury, Bureau of Alcohol, Tobacco DISABILITIES FOR NONIMMIGRANT ALIENS circumstances under which these and Firearms, 650 Massachusetts licensees must conduct a special Avenue NW., Washington, DC 20226 Priority: Substantive, Nonsignificant physical inventory. In addition, these Phone: 202 927-8210 Legal Authority: 5 USC 552(a); 18 USC proposed regulations clarify who is RIN: 1512–AB66 847; 18 USC 921 to 930; 44 USC responsible for reporting a firearm that 3504(h) is stolen or lost in transit between licensees. 2558. IMPLEMENTATION OF PUBLIC CFR Citation: 27 CFR 178 LAW 104-208, THE OMNIBUS Legal Deadline: None Timetable: CONSOLIDATED APPROPRIATIONS Abstract: ATF will issue a temporary Action Date FR Cite ACT OF 1997, RELATING TO THE rule amending the regulations to ESTABLISHMENT OF A NATIONAL NPRM 08/28/00 65 FR 52054 implement the provisions of Public REPOSITORY FOR ARSON AND Final Action 03/00/03 Law 105-277, Making Omnibus EXPLOSIVES INFORMATION Consolidated and Emergency Regulatory Flexibility Analysis Priority: Substantive, Nonsignificant Supplemental Appropriations for Fiscal Required: No Legal Authority: 18 USC 846(b) Year 1999. The regulations implement Small Entities Affected: No the law by prohibiting, with certain CFR Citation: 27 CFR 55 exceptions, the transfer to and Government Levels Affected: None Legal Deadline: None possession of firearms by aliens Agency Contact: James Ficaretta, Abstract: ATF will issue this notice of admitted to the United States under a nonimmigrant visa. Program Manager, Department of the proposed rulemaking to implement Treasury, Bureau of Alcohol, Tobacco certain provisions of Public Law 104- Timetable: and Firearms, 650 Massachusetts 208, the Omnibus Consolidated Action Date FR Cite Avenue NW., Washington, DC 20226 Appropriations Act of 1997 (the Act), Phone: 202 927-8210 enacted September 30, 1996. The Act NPRM 02/05/02 67 FR 5428 amended the Federal explosives laws Interim Final Rule 02/05/02 67 FR 5422 RIN: 1512–AC08

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TREAS—BATF Final Rule Stage

PROCEDURAL Timetable: Legal Deadline: None Action Date FR Cite Abstract: This temporary rule eliminates ATF onsite supervision of Final Rule 12/00/02 2561. PLAIN LANGUAGE IN PART 7 tobacco products and cigarette papers Priority: Substantive, Nonsignificant Regulatory Flexibility Analysis and tubes of Puerto Rican manufacture Required: No that are shipped from Puerto Rico to Legal Authority: 27 USC 205 Small Entities Affected: No the United States. It also eliminates CFR Citation: 27 CFR 7 related ATF forms. This rule requires Government Levels Affected: None Legal Deadline: None that persons who ship such articles Agency Contact: Robert P. Ruhf, maintain records so that the amount of Abstract: This project revises Program Manager, Department of the tax is calculated and recorded for ATF regulations to plain language. The Treasury, Bureau of Alcohol, Tobacco audit and examination. Also, this revision will make no substantive and Firearms, 650 Massachusetts temporary rule revises certain sections changes to the current 27 CFR part 7. Avenue NW., Washington, DC 20226 to simplify and clarify, and it corrects Timetable: Phone: 202 927-8210 a few errors. Action Date FR Cite RIN: 1512–AC74 Timetable: NPRM 06/27/02 67 FR 43496 Action Date FR Cite ∑ NPRM Comment 08/22/02 67 FR 54388 2563. ELIMINATE REQUIREMENT TO NPRM 03/08/01 66 FR 13864 Period Extended ENROLL TO PRACTICE BEFORE THE Interim Final Rule 03/08/01 66 FR 13849 NPRM Comment 08/26/02 BUREAU NPRM Comment 05/07/01 66 FR 13864 Period End Priority: Substantive, Nonsignificant Period End NPRM Comment 09/25/02 Final Action 11/00/02 Period End Legal Authority: 31 USC 330 Regulatory Flexibility Analysis Final Action 12/00/02 CFR Citation: 31 CFR 8 Final Action Effective 01/00/03 Required: No Legal Deadline: None Regulatory Flexibility Analysis Small Entities Affected: No Abstract: Required: No The Bureau of Alcohol, Government Levels Affected: None Tobacco and Firearms will published Small Entities Affected: No a final rule (Treasury Decision) to Agency Contact: Robert P. Ruhf, Program Manager, Department of the Government Levels Affected: None eliminate the requirement to enroll to practice before the Bureau. Treasury, Bureau of Alcohol, Tobacco Agency Contact: Charles N. Bacon, and Firearms, 650 Massachusetts Program Manager, Department of the Timetable: Avenue NW., Washington, DC 20226 Treasury, Bureau of Alcohol, Tobacco Action Date FR Cite Phone: 202 927-8210 and Firearms, Room 701, 10 Causeway Final Action 12/00/02 RIN: 1512–AC24 Street, Boston, MA 02222 Phone: 617 557-1323 Regulatory Flexibility Analysis Fax: 617 557-1251 Required: No 2565. IMPORTATION OF TOBACCO Email: [email protected] Small Entities Affected: No PRODUCTS AND CIGARETTE PAPERS AND TUBES; RECODIFICATION OF RIN: 1512–AC10 Government Levels Affected: None REGULATIONS Agency Contact: Timothy P. Priority: Info./Admin./Other 2562. DELEGATION OF AUTHORITY DeVanney, ATF Specialist, Department Legal Authority: FOR PART 70 of the Treasury, Bureau of Alcohol, 26 USC 7805 CFR Citation: 27 CFR 41; 27 CFR 275 Priority: Info./Admin./Other Tobacco and Firearms, 650 Massachusetts Avenue NW., RM 5000, Legal Deadline: None Legal Authority: 26 USC 7805 Washington, DC 20226 Abstract: The Bureau of Alcohol, Phone: 202 927-8196 CFR Citation: 27 CFR 70 Tobacco and Firearms is recodifying Fax: 202 927-8525 Legal Deadline: None the regulations in part 275, Importation RIN: 1512–AC96 Abstract: This final rule references an of Tobacco Products and Cigarette additional ATF order, ATF Order Papers and Tubes. The purpose of this 1130.32, for delegating certain ATF TOBACCO PRODUCTS recodification is to reissue the authorities contained in its Procedure regulations in part 275 of title 27 of and Administration regulations. ATF the Code of Federal Regulations (CFR) Order 1130.32 delegates the authority 2564. TOBACCO PRODUCTS AND as 27 CFR part 41. This change to accept or reject offers in compromise CIGARETTE PAPERS AND TUBES improves the organization of title 27 other than forfeiture to the appropriate SHIPPED FROM PUERTO RICO TO CFR. ATF officer. A previous final rule (T.D. THE UNITED STATES Timetable: ATF-450, 66 FR 29021) referenced only Priority: Substantive, Nonsignificant Action Date FR Cite ATF Order 1130.19. ATF Order 1130.19 delegates all other authorities in its Legal Authority: 27 USC 5701; 27 USC Final Action 01/00/03 Procedure and Administration 7652 Regulatory Flexibility Analysis regulations. CFR Citation: 27 CFR 275 Required: No

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TREAS—BATF Final Rule Stage

Small Entities Affected: No Agency Contact: Nancy Sutton, ATF Phone: 415 947-5192 Specialist, Department of the Treasury, Government Levels Affected: None Bureau of Alcohol, Tobacco and RIN: 1512–AC46 Firearms

Department of the Treasury (TREAS) Long-Term Actions Bureau of Alcohol, Tobacco and Firearms (BATF)

ALCOHOL Timetable: Next Action Undetermined 2571. PROPOSED REVISIONS OF 27 CFR PART 19 Regulatory Flexibility Analysis Priority: Substantive, Nonsignificant 2566. ALCOHOLIC CONTENT Required: No LABELING FOR MALT BEVERAGES Small Entities Affected: No CFR Citation: 27 CFR 19 Timetable: Priority: Substantive, Nonsignificant Government Levels Affected: None Action Date FR Cite CFR Citation: 27 CFR 7 Agency Contact: Marjorie D. Ruhf NPRM To Be Determined Timetable: Phone: 202 927-8210 Email: [email protected] Regulatory Flexibility Analysis Action Date FR Cite Required: No NPRM 04/19/93 58 FR 21233 RIN: 1512–AC17 Small Entities Affected: No Interim Final Rule 04/19/93 58 FR 21228 NPRM Comment 07/19/93 2569. LIQUOR DEALERS; Government Levels Affected: None Period End RECODIFICATION OF REGULATIONS Agency Contact: Daniel J. Hiland NPRM Comment 07/19/93 58 FR 38543 Phone: 202 927-8210 Period Extended Priority: Info./Admin./Other NPRM Comment 09/17/93 RIN: 1512–AC52 Period Extended CFR Citation: 27 CFR 31; 27 CFR 194; End ... 2572. PROPOSAL TO RECOGNIZE Second NPRM To Be Determined Timetable: SYNONYMS FOR PETITE SIRAH AND Regulatory Flexibility Analysis Action Date FR Cite ZINFANDEL GRAPE VARIETIES Required: No Final Action To Be Determined Priority: Substantive, Nonsignificant Government Levels Affected: None Regulatory Flexibility Analysis CFR Citation: 27 CFR 4 Agency Contact: Bernard J. Kipp Required: No Timetable: Phone: 503 356-1341 Small Entities Affected: No Action Date FR Cite RIN: 1512–AB17 Government Levels Affected: None NPRM 04/10/02 67 FR 17312 NPRM Comment 06/06/02 67 FR 38915 2567. SAKE REGULATIONS Agency Contact: Karl Joedicke Period Extended Phone: 202 927-7460 NPRM Comment 06/10/02 Priority: Substantive, Nonsignificant Period End RIN: 1512–AC45 CFR Citation: Not Yet Determined Final Action To Be Determined Timetable: Next Action Undetermined Regulatory Flexibility Analysis 2570. DELEGATION OF AUTHORITY IN Required: No Regulatory Flexibility Analysis 27 CFR PART 31 Required: Undetermined Small Entities Affected: No Priority: Info./Admin./Other Small Entities Affected: Businesses Government Levels Affected: None CFR Citation: 27 CFR 31 Agency Contact: Government Levels Affected: None Jennifer Berry Timetable: Phone: 716 551-4048 Agency Contact: Bernard J. Kipp RIN: 1512–AC65 Phone: 503 356-1341 Action Date FR Cite RIN: 1512–AC09 Final Action To Be Determined 2573. PETITION TO ESTABLISH Regulatory Flexibility Analysis ‘‘CAPAY VALLEY’’ AS AN AMERICAN 2568. REMOVAL OF REQUIREMENT Required: No VITICULTURAL AREA TO DISCLOSE SACCHARIN IN THE Small Entities Affected: No Priority: Substantive, Nonsignificant LABELING OF WINE, DISTILLED SPIRITS AND MALT BEVERAGES Government Levels Affected: None CFR Citation: 27 CFR 9 Priority: Info./Admin./Other Agency Contact: Karl Joedicke Timetable: Phone: 202 927-7460 CFR Citation: 27 CFR 4.32(d); 27 CFR Action Date FR Cite 5.32(b)(6); 27 CFR 7.22(b)(5) RIN: 1512–AC49 NPRM 07/25/02 67 FR 48597

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TREAS—BATF Long-Term Actions

Action Date FR Cite Timetable: Next Action Undetermined Regulatory Flexibility Analysis Required: No NPRM Comment 09/23/02 Regulatory Flexibility Analysis Period End Required: No Small Entities Affected: No Final Action To Be Determined Small Entities Affected: No Government Levels Affected: None Regulatory Flexibility Analysis Government Levels Affected: None Agency Contact: Karl Joedicke, ATF Required: No Agency Contact: Lisa Marie Gesser Specialist, Department of the Treasury, Small Entities Affected: No Phone: 202 927-9347 Bureau of Alcohol, Tobacco and Government Levels Affected: None Fax: 202 927-8525 Firearms Phone: 202 927-7460 Agency Contact: Kristy Colon Email: [email protected] RIN: 1512–AC94 Phone: 202 927-8206 RIN: 1512–AC68 RIN: 1512–AC71 TOBACCO PRODUCTS 2577. MACHINE GUNS, DESTRUCTIVE 2574. TAXPAID DISTILLED SPIRITS DEVICES, AND CERTAIN OTHER FIREARMS; RECODIFICATION OF USED IN MANUFACTURING 2579. IMPLEMENTATION OF PUBLIC REGULATIONS PRODUCTS UNFIT FOR BEVERAGE LAW 105-33, SECTION 9302, USE Priority: Info./Admin./Other REQUIRING THE QUALIFICATION OF Priority: Substantive, Nonsignificant CFR Citation: 27 CFR 47; 27 CFR 51; TOBACCO PRODUCT IMPORTERS CFR Citation: 27 CFR 17 27 CFR 55; 27 CFR 70; 27 CFR 179; AND MISCELLANEOUS TECHNICAL AMENDMENTS Timetable: ... Priority: Substantive, Nonsignificant Action Date FR Cite Timetable: Next Action Undetermined CFR Citation: 27 CFR 275 NPRM To Be Determined Regulatory Flexibility Analysis Required: No Timetable: Regulatory Flexibility Analysis Required: No Small Entities Affected: No Action Date FR Cite Small Entities Affected: No Government Levels Affected: None NPRM 12/22/99 64 FR 71955 Interim Final Rule 12/22/99 64 FR 71947 Government Levels Affected: None Agency Contact: Lisa Marie Gesser Phone: 202 927-9347 Interim Final Rule 01/01/00 Agency Contact: Linda Wade-Chapman Fax: 202 927-8525 Effective Phone: 202 927-8181 Email: [email protected] Interim Final Rule 05/03/00 65 FR 17477 RIN: 1512–AC73 Comment Period RIN: 1512–AC69 End Final Action To Be Determined PROCEDURAL 2578. ∑ DELEGATION OF AUTHORITY Regulatory Flexibility Analysis IN 27 CFR PART 55—COMMERCE IN Required: No 2575. DELEGATION OF AUTHORITY IN EXPLOSIVES Small Entities Affected: No 27 CFR PART 19 Priority: Substantive, Nonsignificant Government Levels Affected: None Priority: Info./Admin./Other Legal Authority: 18 USC 847 Agency Contact: Robert P. Ruhf CFR Citation: 27 CFR 19 CFR Citation: 27 CFR 55 Phone: 202 927-8210 Timetable: Legal Deadline: None RIN: 1512–AC07 Action Date FR Cite Abstract: This final rule places most Final Action To Be Determined of ATF authorities contained in 27 CFR 2580. PROHIBITED MARKS ON PACKAGES OF TOBACCO Regulatory Flexibility Analysis 55 with the ‘‘appropriate ATF officer,’’ and requires that persons file PRODUCTS AND CIGARETTE PAPERS Required: No documents with the ‘‘appropriate ATF AND TUBES IMPORTED OR Small Entities Affected: No officer’’ or in accordance with the BROUGHT INTO THE UNITED STATES Government Levels Affected: None instructions on the form. Also, this rule Priority: Substantive, Nonsignificant removes definitions of references to the Agency Contact: Robert P. Ruhf CFR Citation: 27 CFR 275 Phone: 202 927-8210 words ‘‘ATF officer,’’ ‘‘Chief, Firearms and Explosives Licensing Center,’’ Timetable: RIN: 1512–AC06 ‘‘Region,’’ and ‘‘Regional Director.’’ The Action Date FR Cite result of removing these words will NPRM To Be Determined 2576. COMMERCE IN FIREARMS AND consolidate the Director’s delegations of AMMUNITION; RECODIFICATION OF authority for part 55 into one Regulatory Flexibility Analysis REGULATIONS (2002R-013P) delegation instrument. Required: No Priority: Info./Admin./Other Timetable: Small Entities Affected: Businesses CFR Citation: 27 CFR 47; 27 CFR 50; Action Date FR Cite Government Levels Affected: None 27 CFR 178; 27 CFR 179; 27 CFR 70 Final Action To Be Determined Agency Contact: Robert P. Ruhf

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TREAS—BATF Long-Term Actions

Phone: 202 927-8210 2582. DELEGATION OF AUTHORITY IN 2583. VOLUNTARY WAIVER OF RIN: 1512–AC14 27 CFR PART 40 FILING CLAIM FOR CREDIT, REFUND, ALLOWANCE OR CREDIT OF TAX Priority: Info./Admin./Other FOR TOBACCO PRODUCTS 2581. ELIMINATION OF STATISTICAL MANUFACTURED IN CANADA CLASSES FOR LARGE CIGARS CFR Citation: 27 CFR 40 Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant Timetable: CFR Citation: 27 CFR 44 CFR Citation: 27 CFR 40; 27 CFR 275 Action Date FR Cite Timetable: Timetable: Final Action To Be Determined Action Date FR Cite Action Date FR Cite Regulatory Flexibility Analysis Final Action To Be Determined NPRM To Be Determined Required: No Regulatory Flexibility Analysis Regulatory Flexibility Analysis Required: Required: No Small Entities Affected: No No Small Entities Affected: No Government Levels Affected: None Small Entities Affected: No Government Levels Affected: Government Levels Affected: None None Agency Contact: Robert P. Ruhf Agency Contact: Robert P. Ruhf Phone: 202 927-8210 Agency Contact: Robert P. Ruhf Phone: 202 927-8210 Phone: 202 927-8210 RIN: 1512–AC54 RIN: 1512–AC33 RIN: 1512–AC64

Department of the Treasury (TREAS) Completed Actions Bureau of Alcohol, Tobacco and Firearms (BATF)

2584. RECODIFICATION OF PART 251 2586. DELEGATION OF AUTHORITY IN 2588. DELEGATION OF AUTHORITY IN 27 CFR PART 252 27 CFR PART 251 Priority: Substantive, Nonsignificant Priority: Info./Admin./Other Priority: Info./Admin./Other CFR Citation: 27 CFR 251 CFR Citation: 27 CFR 252 CFR Citation: 27 CFR 251 Completed: Completed: Completed: Reason Date FR Cite Reason Date FR Cite Reason Date FR Cite Final Action 05/08/02 67 FR 30796 Final Rule 04/15/02 67 FR 18086 Final Rule 03/13/02 67 FR 11230 Final Action Effective 05/08/02 Final Rule Effective 04/15/02 Final Rule Effective 03/13/02 Regulatory Flexibility Analysis Regulatory Flexibility Analysis Regulatory Flexibility Analysis Required: No Required: No Required: No Government Levels Affected: None Government Levels Affected: None Government Levels Affected: None Agency Contact: Jennifer Berry Agency Contact: Robert P. Ruhf Agency Contact: Robert P. Ruhf Phone: 716 551-4048 Phone: 202 927-8210 Phone: 202 927-8210 RIN: 1512–AC27 RIN: 1512–AC44 RIN: 1512–AC58

∑ 2585. ALBARINO, BLACK CORINTH 2587. PROPOSED ADDITION OF 2589. PETITION TO ESTABLISH AND FIANO GRAPE VARIETIES ‘‘TANNAT’’ AS A GRAPE VARIETY ‘‘CALIFORNIA COAST’’ AS A NEW NAME FOR AMERICAN WINES AMERICAN VITICULTURAL AREA Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant CFR Citation: 27 CFR 4 CFR Citation: 27 CFR 4 Legal Authority: 27 USC 205 Completed: Completed: CFR Citation: 27 CFR 9 Reason Date FR Cite Legal Deadline: Reason Date FR Cite None Final Action 03/18/02 67 FR 11917 Abstract: The Bureau of Alcohol, Final Rule 09/04/02 67 FR 56479 Final Action Effective 05/17/02 Tobacco and Firearms received a Final Rule Effective 11/04/02 petition to establish ‘‘California Coast’’ Regulatory Flexibility Analysis Regulatory Flexibility Analysis as a new American viticultural area. Required: No Required: No Timetable: Government Levels Affected: None Government Levels Affected: None Action Date FR Cite Agency Contact: Jennifer Berry Agency Contact: Jennifer Berry Phone: 716 551-4048 NPRM 09/26/00 65 FR 57763 Phone: 716 551-4048 NPRM Comment 12/26/00 RIN: 1512–AC29 RIN: 1512–AC50 Period End

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TREAS—BATF Completed Actions

Action Date FR Cite Government Levels Affected: None Government Levels Affected: None NPRM Comment 12/26/00 65 FR 81455 Agency Contact: Nancy Sutton, ATF Agency Contact: Robert P. Ruhf, Period Extended Specialist, Department of the Treasury, Program Manager, Department of the NPRM Comment 04/25/01 Bureau of Alcohol, Tobacco and Treasury, Bureau of Alcohol, Tobacco Period End Firearms and Firearms, 650 Massachusetts Final Action - Petition 08/07/02 67 FR 51156 Phone: 415 947-5192 Avenue NW., Washington, DC 20226 Denied Related RIN: Previously reported as Phone: 202 927-8210 Regulatory Flexibility Analysis 1512-AA07 RIN: 1512–AC86 Required: No RIN: 1512–AC92 Small Entities Affected: No 2592. ELIMINATION OF APPLICATION Government Levels Affected: None 2591. ∑ DELEGATION OF AUTHORITY TO REMOVE TOBACCO PRODUCTS Agency Contact: Nancy Sutton, ATF (27 CFR 47) FROM MANUFACTURER’S PREMISES Specialist, Department of the Treasury, Priority: Info./Admin./Other FOR EXPERIMENTAL PURPOSES Bureau of Alcohol, Tobacco and Legal Authority: 26 USC 7805 Priority: Substantive, Nonsignificant Firearms CFR Citation: Phone: 415 947-5192 CFR Citation: 27 CFR 47 27 CFR 40 Related RIN: Previously reported as Legal Deadline: None Completed: 1512-AA07 Abstract: This final rule places all ATF Reason Date FR Cite authorities contained in its Importation RIN: 1512–AC83 Final Action 04/19/02 67 FR 19332 of Arms, Ammunition and Implements Final Action Effective 05/20/02 of War regulations with the 2590. ∑ PETITION TO EXPAND THE ‘‘appropriate ATF officer.’’ Regulatory Flexibility Analysis LODI VITICULTURAL AREA Consequently, this final rule removes Required: No Priority: Substantive, Nonsignificant the definitions of, and references to, Government Levels Affected: None specific officers subordinate to the Legal Authority: 27 USC 205 Director. It also requires persons to file Agency Contact: Robert P. Ruhf CFR Citation: 27 CFR 9 documents required by these Phone: 202 927-8210 Legal Deadline: None regulations with the ‘‘appropriate ATF RIN: 1512–AC32 officer’’ or in accordance with the Abstract: The Bureau of Alcohol, instructions on the ATF form. Tobacco and Firearms has received a Concurrently with this Treasury 2593. DELEGATION OF AUTHORITY IN petition from a group of San Joaquin Decision, ATF is issuing ATF Order 27 CFR PART 44 County grape growers proposing to 1130.34, which will be made available Priority: Info./Admin./Other expand the established 458,000-acre as specified in this rule. Through this Lodi viticultural area, 27 CFR 9.107, to order the Director delegates all of the CFR Citation: 27 CFR 44 the south and the west. authorities to the appropriate ATF Completed: Timetable: officers and specifies the ATF officers Reason Date FR Cite Action Date FR Cite with whom applications, notices, and other reports, that are not ATF forms, Final Action 05/08/02 67 FR 30799 NPRM 02/07/00 65 FR 5828 are filed. NPRM Comment 04/07/00 Regulatory Flexibility Analysis Period End Timetable: Required: No Final Rule 09/04/02 67 FR 56481 Action Date FR Cite Government Levels Affected: None Final Rule Effective 11/04/02 Final Rule 10/21/02 67 FR 64525 Agency Contact: Robert P. Ruhf Regulatory Flexibility Analysis Regulatory Flexibility Analysis Phone: 202 927-8210 Required: No Required: No RIN: 1512–AC36 Small Entities Affected: No Small Entities Affected: No BILLING CODE 4810–31–S

Department of the Treasury (TREAS) Proposed Rule Stage Comptroller of the Currency (OCC)

2594. UNIFORM RULES OF PRACTICE USC 164; 12 USC 505; 12 USC 1817; Federal Deposit Insurance Corporation AND PROCEDURE; REGULATION 12 USC 1818; 12 USC 1820 Improvement Act of 1991 to develop REVIEW joint agency procedures for the CFR Citation: 12 CFR 19 Priority: Substantive, Nonsignificant suspension and debarment of Legal Deadline: None accountants, upon a showing of good Legal Authority: 5 USC 504; 12 USC cause, from performing certain audit 1831o; 12 USC 1972; 12 USC 3102; 12 Abstract: The OCC is considering what services. USC 3108; 12 USC 3909; 5 USC 554 regulatory actions may be necessary to to 557; 12 USC 93a; 12 USC 93(b); 12 implement section 112(g)(4) of the

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TREAS—OCC Proposed Rule Stage

Timetable: 2596. RECORDKEEPING Economic Opportunity Act of 2000 Action Date FR Cite REQUIREMENTS FOR BANK (AHEOA). The proposal will also EXCEPTIONS FROM SECURITIES amend part 5 to implement the NPRM - Suspension 11/00/02 DEALER REGISTRATION authority in section 1204 of AHEOA by and Debarment of Priority: Substantive, Nonsignificant adding a new section setting forth the Accountants application and prior approval Regulatory Flexibility Analysis Legal Authority: 12 USC 93a; 12 USC requirements for national banks Required: No 1828(t) contemplating reorganization as a CFR Citation: Not Yet Determined subsidiary of a bank holding company. Government Levels Affected: None In addition, the OCC also plans to Legal Deadline: None Agency Contact: Mitchell Plave, implement section 1205 of AHEOA by Abstract: This notice of proposed Counsel, Department of the Treasury, amending part 7 to permit national rulemaking will seek comment on Comptroller of the Currency, Legislative banks to adopt by-laws providing for recordkeeping requirements for banks and Regulatory Activities Division, 250 staggered boards of directors and to relying on exceptions to the definitions E Street SW, Washington, DC 20219 permit national banks to apply to of broker or dealer in paragraphs (4) Phone: 202 874-5090 expand the size of their boards of and (5) of section 3(a) of the Securities Fax: 202 874-4889 directors over 25 members. The OCC Exchange Act of 1934. Email: [email protected] also plans to make other amendments Timetable: to parts 5, 7, and 9, as well as certain RIN: 1557–AB43 technical amendments to parts 3, 6, 7, Action Date FR Cite and 28. 2595. FAIR CREDIT REPORTING NPRM 01/00/03 Timetable: REGULATIONS Regulatory Flexibility Analysis Action Date FR Cite Required: No Priority: Substantive, Nonsignificant NPRM 12/00/02 Government Levels Affected: None Legal Authority: 12 USC 93a; 15 USC Regulatory Flexibility Analysis Agency Contact: Martha Vestal Clarke, 1681s; PL 106-102, sec 506 Required: Undetermined Acting Assistant Director, Department Government Levels Affected: CFR Citation: Not Yet Determined of the Treasury, Comptroller of the None Currency, Legislative and Regulatory Federalism: Undetermined Legal Deadline: None Activities, Division, 250 E Street SW, Agency Contact: Andra Shuster, Abstract: The rule will address the Washington, DC 20219 Counsel, Department of the Treasury, sharing of transactional, experiential, Phone: 202 874-5090 Comptroller of the Currency and other consumer information among Email: [email protected] Phone: 202 874-5090 persons related by common ownership RIN: 1557–AB93 Fax: 202 874-4889 or affiliated by corporate control. Such Email: [email protected] sharing of this information constitutes an exclusion from the definition of 2597. RULES, POLICIES, AND Lee Walzer, Counsel, Department of the ‘‘consumer report’’ under section 603(d) PROCEDURES FOR CORPORATE Treasury, Comptroller of the Currency, of the Fair Credit Reporting Act (15 ACTIVITIES AND BANK ACTIVITIES Legislative and Regulatory Analysis U.S.C. 1681a(d)). AND OPERATIONS Division, 250 E Street SW, Washington, Priority: Substantive, Nonsignificant DC 20219 Timetable: Phone: 202 874-5090 Legal Authority: 12 USC 1 et seq; 12 Action Date FR Cite Fax: 202 874-4889 USC 24 (Seventh); 12 USC 92a; 12 USC Email: [email protected] NPRM 10/20/00 65 FR 63120 93a; 12 USC 161; 12 USC 602; 12 USC NPRM Comment 12/04/00 1818; 12 USC 1828(n); 12 USC 1828 RIN: 1557–AB97 Period End note; 12 USC 1831n note; 12 USC NPRM Update 03/27/01 66 FR 16624 1831o; 12 USC 1835; 12 USC 3102; 12 2598. MAINTENANCE OF RECORDS Second NPRM 12/00/02 USC 3108; 12 USC 3901 et seq; 12 USC Priority: Substantive, Nonsignificant Regulatory Flexibility Analysis 3907; 12 USC 3909; Section 5136 of Required: Undetermined the Revised Statutes (12 USC 24a); 15 Legal Authority: 5 USC 504; 5 USC 554 USC 78q; 15 USC 78q-1; 15 USC 78w to 557; 12 USC 93a; 12 USC 93(b); 12 Government Levels Affected: None CFR Citation: 12 CFR 3; 12 CFR 5; 12 USC 164; 12 USC 481; 12 USC 505; Agency Contact: Lee Walzer, Counsel, CFR 6; 12 CFR 7; 12 CFR 9; 12 CFR 12 USC 1817; 12 USC 1818; 12 USC Department of the Treasury, 28 1820; 12 USC 1831o; 12 USC 1867; 12 USC 1972; 12 USC 3102; 12 USC Comptroller of the Currency, Legislative Legal Deadline: None and Regulatory Analysis Division, 250 3108(a); 12 USC 3909; 12 USC 4717; Abstract: E Street SW, Washington, DC 20219 The OCC plans to amend part 15 USC 78(h); 15 USC 78(i); 15 USC Phone: 202 874-5090 5 to implement the authority for 78o-4(c); 15 USC 78o-5; 15 USC 78q- Fax: 202 874-4889 national banks to merge with one or 1; 15 USC 78u; 15 USC 78-u2; 15 USC Email: [email protected] more of their nonbank affiliates 78-u3; 15 USC 78w; 28 USC 2461 note; contained in section 1206 of the 31 USC 330; 31 USC 5321; 42 USC RIN: 1557–AB78 American Homeownership and 4012a

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TREAS—OCC Proposed Rule Stage

CFR Citation: 12 CFR 19 Comptroller of the Currency, Legislative notice of proposed rulemaking to Legal Deadline: None and Regulatory Activities Division, 250 amend their Interagency Guidelines E Street SW, Washington, DC 20219 Establishing Standards for Safety and Abstract: The notice of proposed Phone: 202 874-5090 Soundness. The amendment would add rulemaking would invite comment on Fax: 202 874-4889 a new subsection to require a a rule that would add a new subpart Email: [email protected] depository institution to implement P to 12 CFR part 19, which would RIN: 1557–AC01 new policies and procedures designed require national banks, national bank to ensure an effective system of affiliates, Federal branches and corporate governance. This amendment agencies of foreign banks, and bank 2600. INTERNATIONAL BANKING is intended to address particular service companies that perform services ACTIVITIES weaknesses in management and for, or contract with, national banks to Priority: corporate governance practices. establish and maintain accurate and Substantive, Nonsignificant complete documentation and records, Legal Authority: 12 USC 1 et seq; 12 Timetable: and allow the OCC timely access to USC 24 (Seventh); 12 USC 93a; 12 USC Action Date FR Cite such records. 161; 12 USC 602; 12 USC 1818; 12 USC NPRM 01/00/03 Timetable: 3101 et seq; 12 USC 3901 et seq Regulatory Flexibility Analysis CFR Citation: 12 CFR 28; 12 CFR 5 Action Date FR Cite Required: No Legal Deadline: None NPRM 12/00/02 Government Levels Affected: None Abstract: The OCC plans to issue a Regulatory Flexibility Analysis Agency Contact: notice of proposed rulemaking to Michele Meyer, Required: No clarify or revise a number of Counsel, Department of the Treasury, Government Levels Affected: None application or notice procedures, Comptroller of the Currency, Legislative and Regulatory Activities Division, 250 Agency Contact: Patrick Tierney, including the standards for approval that would apply. In addition, the OCC E Street SW. Attorney, Department of the Treasury, Phone: 202 874-5090 Comptroller of the Currency plans to implement a number of OCC interpretations regarding the capital Fax: 202 874-4889 Phone: 202 874-5090 Email: [email protected] Fax: 202 874-4889 equivalency deposit required of Federal Email: [email protected] branch and agencies. Finally, the OCC RIN: 1557–AC08 plans to revise several definitions. RIN: 1557–AB99 Timetable: 2602. ∑ COMMUNITY DEVELOPMENT Action Date FR Cite CORPORATIONS, COMMUNITY 2599. PAYDAY LENDING DEVELOPMENT PROJECTS, AND Priority: Substantive, Nonsignificant NPRM 11/00/02 OTHER PUBLIC WELFARE Legal Authority: 12 USC 24(Seventh); Regulatory Flexibility Analysis INVESTMENTS (12 CFR PART 24) 12 USC 93a; 12 USC 1818; 12 USC Required: No Priority: Substantive, Nonsignificant 1861 to 1867 Government Levels Affected: None Legal Authority: 12 USC 24 (Eleventh); CFR Citation: 12 CFR 5; 12 CFR 32 Agency Contact: Lee Walzer, Counsel, 12 USC 93a; 12 USC 481; 12 USC 1818 Legal Deadline: None Department of the Treasury, CFR Citation: 12 CFR 24 Comptroller of the Currency, Legislative Abstract: The OCC is considering and Regulatory Analysis Division, 250 Legal Deadline: None amending 12 CFR part 5 and 12 CFR E Street SW, Washington, DC 20219 Abstract: The OCC plans to issue a part 32 to address payday lending Phone: 202 874-5090 notice of proposed rulemaking to activities engaged in by national banks Fax: 202 874-4889 amend part 24, its regulation governing through arrangements with third-party Email: [email protected] national bank investments that are lending companies. The purpose of this designed to promote the public welfare. rulemaking would be to adopt RIN: 1557–AC04 The proposal would update the provisions intended to ensure that definition section of the regulation to payday lending is conducted in a 2601. ∑ INTERAGENCY GUIDELINES reflect the additional types of public manner that is consistent with safe and ESTABLISHING STANDARDS FOR welfare investment structures that have sound banking practices. SAFETY AND SOUNDNESS come into use by national banks in Timetable: Priority: Substantive, Nonsignificant recent years; set forth the method a national bank should use to measure Action Date FR Cite Unfunded Mandates: Undetermined the aggregate amount of its public NPRM 12/00/02 Legal Authority: 12 USC 93a; 12 USC welfare investments; and simplify the Regulatory Flexibility Analysis 1818; 12 USC 1831-p; 12 USC 3102(b); regulation’s investment self-certification Required: No 15 USC 6801; 15 USC 6805(b)(6) and prior approval processes. These Government Levels Affected: None CFR Citation: 12 CFR 30 changes will simplify the regulation and reduce the burden associated with Federalism: Undetermined Legal Deadline: None part 24 investments and thereby Agency Contact: Mitchell Plave, Abstract: The OCC, along with the encourage additional public welfare Counsel, Department of the Treasury, banking agencies, plans to issue a investments by national banks.

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TREAS—OCC Proposed Rule Stage

Timetable: Accountants from Performance of Audit 2604. ∑ RULES, POLICIES, AND Action Date FR Cite Services.’’ Section 112 of the Federal PROCEDURES FOR CORPORATE Deposit Insurance Corporation ACTIVITIES NPRM 11/00/02 Improvement Act of 1991 (FDICIA) Priority: Substantive, Nonsignificant Regulatory Flexibility Analysis gave the OCC, along with the other Required: No Federal banking agencies, the authority Legal Authority: 12 USC 1 et seq; 12 to remove, suspend, or debar Government Levels Affected: None USC 24a; 12 USC 24 (Seventh); 12 USC accountants for good cause from 93a; 12 USC 3101 et seq Agency Contact: Michele Meyer, performing annual audit services. The Counsel, Department of the Treasury, proposed rule would establish policies CFR Citation: 12 CFR 5 Comptroller of the Currency, Legislative and procedures for the OCC to take Legal Deadline: None and Regulatory Activities Division, 250 such actions. The proposed rule would E Street SW. also make conforming changes to part Abstract: The OCC plans to issue a 19. The Board of Governors of the Phone: 202 874-5090 notice of proposed rulemaking that will Federal Reserve System, the FDIC, and Fax: 202 874-4889 require a national bank to obtain prior the Office of Thrift Supervision are Email: [email protected] approval of the OCC before making promulgating similar rules concurrently material changes to its business plan. RIN: 1557–AC09 with the OCC to implement section 112 of FDICIA. Timetable: 2603. ∑ REMOVAL, SUSPENSION, AND Timetable: Action Date FR Cite DEBARMENT OF INDEPENDENT Action Date FR Cite ACCOUNTANTS FROM NPRM 11/00/02 NPRM 11/00/02 PERFORMANCE OF AUDIT SERVICES Regulatory Flexibility Analysis Priority: Substantive, Nonsignificant Regulatory Flexibility Analysis Required: No Required: No Legal Authority: 12 USC Government Levels Affected: None 1831m(g)(4)(B) Government Levels Affected: None Agency Contact: Agency Contact: Heidi M. Thomas, CFR Citation: 12 CFR 19 Mitchell Plave, Counsel, Department of the Treasury, Special Counsel, Department of the Legal Deadline: None Comptroller of the Currency, Legislative Treasury, Comptroller of the Currency, 250 E Street SW, Washington, DC Abstract: The OCC plans to issue a and Regulatory Activities Division, 250 E Street SW, Washington, DC 20219 20219 notice of proposed rulemaking to Phone: 202 874-5090 amend 12 CFR part 19, the Rules of Phone: 202 874-5090 Fax: 202 874-4889 Fax: 202 874-4889 Practice and Procedure by adding a Email: [email protected] new subpart P, ‘‘Removal, Suspension, Email: [email protected] and Debarment of Independent Public RIN: 1557–AC10 RIN: 1557–AC11

Department of the Treasury (TREAS) Final Rule Stage Comptroller of the Currency (OCC)

2605. CAPITAL RULES securities borrowing transactions. The Agency Contact: Ron Shimabukuro, OCC is conducting both of these Priority: Substantive, Nonsignificant Counsel, Department of the Treasury, rulemakings jointly with the other Comptroller of the Currency, Legislative Legal Authority: 12 USC 93a; 12 USC Federal banking agencies. and Regulatory Activities Division, 250 161; 12 USC 1828 note; 12 USC E Street SW, Washington, DC 20219 Timetable: 1828(n); 12 USC 1831n note; 12 USC Phone: 202 874-5090 1835; 12 USC 3907; 12 USC 3909 Implementation of a Revised Basel Capital Fax: 202 874-4889 CFR Citation: 12 CFR 3 Accord (formerly Domestic Capital Email: [email protected] Framework) Legal Deadline: None ANPRM 11/03/00 (65 FR 66193) Laura Goldman, Senior Attorney, ANPRM Comment Period End 02/01/01 Abstract: As part of the OCC’s ongoing Department of the Treasury, NPRM 06/00/03 efforts to develop and refine capital Comptroller of the Currency, Legislative Securities Borrowing Transactions standards to ensure the safety and and Regulatory Activities Division, 250 soundness of the national banking Interim Final Rule 12/05/00 (65 FR 75856) Interim Final Rule Comment Period End E Street SW, Washington, DC 20219 system and to implement statutory 01/19/01 Phone: 202 874-5090 requirements, the OCC is amending Final Rule 12/00/02 Fax: 202 874-4889 various provisions of the capital rules Email: [email protected] for national banks. Specifically, these Regulatory Flexibility Analysis changes include: 1) new Basel capital Required: No RIN: 1557–AB14 accord (Basel II) (formerly referred to as domestic capital framework); and 2) Government Levels Affected: None

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TREAS—OCC Final Rule Stage

2606. CUSTOMER IDENTIFICATION section 326 of the Uniting and Action Date FR Cite PROGRAMS FOR BANKS, SAVINGS Strengthening America by Providing ASSOCIATIONS, AND CREDIT UNIONS Appropriate Tools Required to Intercept NPRM Comment 09/06/02 and Obstruct Terrorism Act of 2001. Period End Priority: Substantive, Nonsignificant Section 326 requires a regulation that Final Action 11/00/02 Legal Authority: 12 USC 93a; 31 USC contains minimum standards that Regulatory Flexibility Analysis 5318(l) financial institutions must implement: Required: No CFR Citation: 31 CFR 103 1) to verify the identity of any person seeking to open an account; 2) to Government Levels Affected: None Legal Deadline: Final, Statutory, maintain records of the information October 26, 2002, Must take effect one used to verify the person’s identity; and Agency Contact: Deborah Katz, Senior year before date of enactment of USA 3) to determine whether the person Counsel, Department of the Treasury, Patriot Act. appears on any lists of known or Comptroller of the Currency, Legislative Abstract: The Secretary of the suspected terrorists or terrorist and Regulatory Activities Divison, 250 Treasury, the OCC, the Board of organizations provided to the financial E Street SW, Washington, DC 20219 Governors of the Federal Reserve institution by any Government agency. Phone: 202 874-5090 System, the FDIC, the Office of Thrift Timetable: Fax: 202 874-4889 Supervision, and the National Credit Email: [email protected] Union Administration (the Agencies) Action Date FR Cite plan to issue a regulation implementing NPRM 07/23/02 67 FR 48290 RIN: 1557–AC06

Department of the Treasury (TREAS) Long-Term Actions Comptroller of the Currency (OCC)

2607. RULES AND PROCEDURES FOR Email: [email protected] Timetable: CLAIMS AGAINST OCC-APPOINTED RIN: 1557–AB59 Action Date FR Cite RECEIVERSHIPS FOR UNINSURED FINANCIAL INSTITUTIONS ANPRM 07/19/01 66 FR 37602 2608. COMMUNITY REINVESTMENT Priority: Substantive, Nonsignificant ANPRM Comment 10/17/01 ACT REGULATION Period End Legal Authority: 12 USC 93a; 12 USC Priority: NPRM To Be Determined 192; 12 USC 206; 12 USC 3108 Substantive, Nonsignificant Legal Authority: Regulatory Flexibility Analysis CFR Citation: Not Yet Determined 12 USC 21; 12 USC 22; 12 USC 26; 12 USC 27; 12 USC Required: No Legal Deadline: None 30; 12 USC 36; 12 USC 93a; 12 USC Government Levels Affected: None Abstract: This regulation will establish 161; 12 USC 215; 12 USC 215a; 12 USC 481; 12 USC 1814; 12 USC 1816; 12 rules and procedures for processing Agency Contact: Margaret Hesse, claims against receivers for uninsured USC 1828(c); 12 USC 1835a; 12 USC 2901 to 2907; 12 USC 3101 to 3111 Special Counsel, Department of the Federal institutions that are chartered Treasury, Comptroller of the Currency, by the OCC. CFR Citation: 12 CFR 25 Community and Consumer Law Timetable: Legal Deadline: None Division, 250 E Street SW, Washington, DC 20219 Action Date FR Cite Abstract: The OCC, in conjunction Phone: 202 874-5750 with the Board of Governors of the NPRM To Be Determined Fax: 202 874-5322 Federal Reserve System, the Federal Regulatory Flexibility Analysis Deposit Insurance Corporation, and the Email: [email protected] Required: No Office of Thrift Supervision (the Patrick Tierney, Attorney, Department Government Levels Affected: None agencies), has issued an advance notice of proposed rulemaking to solicit of the Treasury, Comptroller of the Agency Contact: Mitchell Plave, comment on the agencies’ existing Currency Counsel, Department of the Treasury, Community Reinvestment Act (CRA) Phone: 202 874-5090 Comptroller of the Currency, Legislative regulations. The agencies are Fax: 202 874-4889 and Regulatory Activities Division, 250 conducting a review of their CRA Email: [email protected] E Street SW, Washington, DC 20219 regulations to determine their Phone: 202 874-5090 effectiveness in achieving their goals. RIN: 1557–AB98 Fax: 202 874-4889

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Department of the Treasury (TREAS) Completed Actions Comptroller of the Currency (OCC)

2609. REAL ESTATE APPRAISALS Action Date FR Cite Government Levels Affected: None Priority: Substantive, Nonsignificant Final Rule 09/19/02 67 FR 58962 Agency Contact: Heidi M. Thomas, Legal Authority: 12 USC 93a; 12 USC Final Rule Effective 06/16/03 Special Counsel, Department of the 3331 et seq Regulatory Flexibility Analysis Treasury, Comptroller of the Currency, CFR Citation: 12 CFR 34 Required: No 250 E Street SW, Washington, DC 20219 Legal Deadline: None Government Levels Affected: None Phone: 202 874-5090 Abstract: This rulemaking would Agency Contact: Jean Campbell, Fax: 202 874-4889 amend the OCC’s appraisal regulation Attorney, Department of the Treasury, Email: [email protected] to exempt transactions involving Comptroller of the Currency, Legislative mortgage-backed securities (MBS) from and Regulatory Activities Division, 250 RIN: 1557–AB76 its principal appraisal requirements. E Street SW, Washington, DC 20219 Timetable: Phone: 202 874-5090 2612. NOTICE OF EXEMPT PRIVACY Fax: 202 874-4889 ACT SYSTEMS OF RECORDS Action Date FR Cite Email: [email protected] Withdrawn 09/30/02 RIN: 1557–AB75 Priority: Substantive, Nonsignificant Regulatory Flexibility Analysis Legal Authority: 5 USC 301; 5 USC Required: No 2611. ELECTRONIC ACTIVITIES 321; 5 USC 552; 5 USC 552a Government Levels Affected: None (FORMERLY ELECTRONIC BANKING) CFR Citation: 31 CFR 1 Agency Contact: Mitchell Plave, Priority: Substantive, Nonsignificant Legal Deadline: None Counsel, Department of the Treasury, Legal Authority: 12 USC 1 et seq; 12 Comptroller of the Currency, Legislative USC 93a Abstract: The OCC, with the and Regulatory Activities Division, 250 concurrence of the Department of the E Street SW, Washington, DC 20219 CFR Citation: 12 CFR 7.1002; 12 CFR Treasury, issued a final rule to amend Phone: 202 874-5090 7.1019; 12 CFR 7.5000 to 7.5010 the Treasury Regulation that sets forth Fax: 202 874-4889 Legal Deadline: None the systems of records maintained by Email: [email protected] Abstract: The OCC issued a notice of Treasury Department agencies and RIN: 1557–AB70 proposed rulemaking that addressed bureaus that are exempt from certain ways to facilitate national banks’ efforts provisions of the Privacy Act of 1974 2610. DEBT CANCELLATION to engage in various forms of electronic (Privacy Act). The OCC amended this CONTRACTS AND DEBT banking consistent with safety and regulation to update and expand the SUSPENSION AGREEMENTS soundness. The proposal addresses list of its systems of records that are national banks’ exercise of their exempt from certain provisions of the Priority: Substantive, Nonsignificant Federally authorized powers through Privacy Act and to clarify the bases for Legal Authority: 12 USC 24 (Seventh); electronic means; the applicability of these exemptions. 12 USC 93a state law to the exercise of those powers; the location of a national bank Timetable: CFR Citation: 12 CFR 37 that engages in electronic activities; and Action Date FR Cite Legal Deadline: None the disclosures required when a NPRM 10/26/01 66 FR 54175 Abstract: The OCC issued a final rule national bank provides its customers with access to other service providers NPRM Comment 11/26/01 governing the offering of debt Period End cancellation contracts and debt through hyperlinks in the bank’s web site or other shared electronic space. Final Rule 05/14/02 67 FR 34402 suspension agreements. The purposes Final Rule Effective 05/14/02 of the customer protections are to Timetable: facilitate customers’ informed choice Action Date FR Cite Regulatory Flexibility Analysis about whether to purchase debt Required: No cancellation contracts and debt ANPRM 02/02/00 65 FR 4895 suspension agreements, based on an ANPRM Comment 04/03/00 Small Entities Affected: No Period End understanding of the costs, benefits, Government Levels Affected: None and limitations of the products, and to NPRM 07/02/01 66 FR 34855 NPRM Comment 08/31/01 discourage inappropriate or abusive Agency Contact: Harold J. Hansen, practices. Period End Final Rule 05/17/02 67 FR 34992 Assistant Director, Department of the Timetable: Final Rule Effective, 07/01/02 Treasury, Comptroller of the Currency, Administrative and Internal Law Action Date FR Cite section 7.5010 only (All other final rule Division, 250 E Street SW, Washington, ANPRM 01/26/00 65 FR 4176 sections effective DC 20219 ANPRM Comment 03/27/00 06/17/2002) Phone: 202 874-4460 Period End Regulatory Flexibility Analysis Fax: 202 874-4555 NPRM 04/18/01 66 FR 19901 Required: No Email: [email protected] NPRM Comment 06/18/01 Period End Small Entities Affected: No RIN: 1557–AB83

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TREAS—OCC Completed Actions

2613. PROHIBITION AGAINST USE OF 2614. FINANCIAL SUBSIDIARIES AND Action Date FR Cite INTERSTATE BRANCHES PRIMARILY NONCONTROLLING INVESTMENTS FOR DEPOSIT PRODUCTION OF FEDERAL BRANCHES AND Interim Final Rule 04/01/02 AGENCIES Comment Period Priority: Substantive, Nonsignificant End Priority: Substantive, Nonsignificant Final Action 06/19/02 67 FR 41619 Legal Authority: 12 USC 21; 12 USC Legal Authority: 12 USC 1 et seq; 12 Final Rule Effective 06/19/02 22; 12 USC 26; 12 USC 27; 12 USC USC 24a; 12 USC 24 (Seventh); 12 USC Regulatory Flexibility Analysis 30; 12 USC 36; 12 USC 93a; 12 USC 93a, 12 USC 3101 et seq Required: No 161; 12 USC 215; 12 USC 215a; 12 USC CFR Citation: 12 CFR 5 Government Levels Affected: 481; 12 USC 1814; 12 USC 1816; 12 None USC 1828(c); 12 USC 1835a; 12 USC Legal Deadline: None Agency Contact: Martha Vestal Clarke, 2901 through 2907; 12 USC 3101 Abstract: The OCC proposes to clarify Acting Assistant Director, Department through 3111 that a Federal branch or agency may of the Treasury, Comptroller of the establish, acquire, or maintain a Currency, Legislative and Regulatory CFR Citation: 12 CFR 25 qualified subsidiary company in Activities, Division, 250 E Street SW, Washington, DC 20219 Legal Deadline: None generally the same manner that a national bank may establish and Phone: 202 874-5090 Abstract: The final rule amended operate a financial subsidiary if certain Email: [email protected] regulations implementing section 109 conditions are satisfied. RIN: 1557–AC05 of the Riegle-Neal Interstate Banking Timetable: and Branching Efficiency Act of 1994 Action Date FR Cite 2616. ∑ ASSESSMENT OF FEES to effectuate the amendment of section 109 of the Gramm-Leach-Bliley Act of Withdrawn 09/30/02 Priority: Substantive, Nonsignificant 1999. Section 109 prohibits a bank from Regulatory Flexibility Analysis Legal Authority: 12 USC 93a; 12 USC establishing or acquiring a branch or Required: Undetermined 481; 12 USC 482; 12 USC 1867; 12 USC branches outside of its home state for Government Levels Affected: None 3102; 12 USC 3108; 15 USC 78c; 15 the purpose of deposit production. USC 78l; 26 DC Code 102 Additionally, section 109 contains Agency Contact: Martha Vestal Clarke, CFR Citation: 12 CFR 8 guidelines for determining whether a Acting Assistant Director, Department bank is reasonably helping to meet the of the Treasury, Comptroller of the Legal Deadline: None Currency, Legislative and Regulatory credit needs of communities served by Abstract: The Office of the Comptroller an out-of-state branch or branches. The Activities, Division, 250 E Street SW, Washington, DC 20219 of the Currency (OCC) plans to issue final rule amended the section 109 Phone: 202 874-5090 a notice of proposed rulemaking to deposit production prohibition to Email: [email protected] amend 12 CFR part 8. The proposal include any bank or branch controlled would amend 12 CFR 8.6(c), which by an out-of-state bank holding RIN: 1557–AC02 addresses assessments for independent company, including a bank consisting trust banks. The proposal would update only of a main office. 2615. INTERNATIONAL BANKING section 8.6 to reference the appropriate portion of new forms issued by the Timetable: ACTIVITIES: CAPITAL EQUIVALENCY DEPOSIT Federal Financial Institutions Action Date FR Cite Examination Council (FFIEC), which Priority: Substantive, Nonsignificant replace the FFIEC form currently NPRM 04/09/01 66 FR 18411 Legal Authority: 12 USC 1 et seq; 12 referenced in section 8.6(c). A technical NPRM Comment 06/08/01 USC 24 (Seventh); 12 USC 93a; 12 USC correction to section 8.1 is also Period End 161; 12 USC 602; 12 USC 1818; 12 USC included. Final Rule 06/06/02 67 FR 38844 3101 et seq; 12 USC 3901 et seq Timetable: Final Rule Effective 10/01/02 CFR Citation: 12 CFR 28.15 Action Date FR Cite Regulatory Flexibility Analysis Legal Deadline: None NPRM 04/25/02 67 FR 20466 Required: No Abstract: The OCC issued a final rule NPRM Comment 05/17/02 Government Levels Affected: None that revised certain requirements and Period End prohibitions relating to the capital Final Action 05/30/02 67 FR 37664 Agency Contact: Patrick Tierney, equivalency deposit arrangements that Final Action Effective 06/01/02 Attorney, Department of the Treasury, a foreign bank must establish and Regulatory Flexibility Analysis Comptroller of the Currency maintain for its Federal branch or Required: No Phone: 202 874-5090 agency. Government Levels Affected: None Fax: 202 874-4889 Timetable: Email: [email protected] Agency Contact: Andra Shuster, Action Date FR Cite Counsel, Department of the Treasury, RIN: 1557–AB95 Interim Final Rule 01/30/02 67 FR 4325 Comptroller of the Currency Interim Final Rule 01/30/02 Phone: 202 874-5090 Effective Fax: 202 874-4889

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TREAS—OCC Completed Actions

Email: [email protected] RIN: 1557–AC07 BILLING CODE 4810–33–S

Department of the Treasury (TREAS) Proposed Rule Stage United States Customs Service (CUSTOMS)

2617. TEXTILES AND TEXTILE pertains to limitations on the unauthorized (bootleg) copies of sound PRODUCTS SUBJECT TO TEXTILE liquidation of entries that were recordings and music videos of live TRADE AGREEMENTS contained in the Customs musical performances recorded outside Priority: Substantive, Nonsignificant Modernization provisions of the North of and imported into the United States, American Free Trade Agreement as provided by section 513(a) of the Legal Authority: 5 USC 301; 19 USC Implementation Act. Amendments Uruguay Round Agreements Act. 66; 19 USC 1202; 19 USC 1624; 7 USC would allow the reconciliation of Timetable: 1854 entries to be treated as if they were CFR Citation: 19 CFR 12 entry summaries, subject to normal Action Date FR Cite liquidation requirements; authorize the NPRM 06/00/03 Legal Deadline: None electronic transmittal of notices of Abstract: Amendment to the country of extension and suspension of Regulatory Flexibility Analysis origin standards and documentary liquidation; extend the time period in Required: No requirements applicable to textiles and which Customs must liquidate a Government Levels Affected: None textile products subject to section 204 suspended entry after the suspension is of the Agricultural Act of 1956. removed; remove the application of the Agency Contact: George F. McCray, Amendment involves simplification of four-year limitation to suspended Attorney, Intellectual Property Rights regulatory text, has no substantive entries; and provide that Customs must Branch, Department of the Treasury, effect on the U.S. textile import also inform sureties when an entry is United States Customs Service, 1300 program as administered by Customs, suspended or extended. Pennsylvania Avenue NW., Washington, DC 20229 and is intended to ensure that the Timetable: wording of the Customs Regulations is Phone: 202 572-8707 Action Date FR Cite consistent with the product coverage of RIN: 1515–AB74 section 204. NPRM 06/00/03 Timetable: Regulatory Flexibility Analysis 2620. RECONCILIATION Required: No Action Date FR Cite Priority: Substantive, Nonsignificant Government Levels Affected: None NPRM 06/00/03 Legal Authority: 19 USC 66; 19 USC Agency Contact: William G. Rosoff, 1484; 19 USC 1500; 19 USC 1624 Regulatory Flexibility Analysis Chief, Duty Refund and Determination Required: No Branch, Department of the Treasury, CFR Citation: 19 CFR 142; 19 CFR 159 Government Levels Affected: None United States Customs Service, Office Legal Deadline: None of Regulations and Rulings, 1300 Agency Contact: Dick Crichton, Abstract: Amendment to allow those Operations Officer, Office of Field Pennsylvania Avenue NW., Washington, DC 20229 elements of an entry, other than those Operations, Department of the Phone: 202 572-8807 elements relating to the admissibility of Treasury, United States Customs RIN: 1515–AB66 the merchandise, that are undetermined Service, 1300 Pennsylvania Avenue at the time an entry summary or an NW., Washington, DC 20229 import activity summary is required to Phone: 202 927-0162 2619. DETENTION, SEIZURE, AND be submitted, to be provided to RIN: 1515–AB54 FORFEITURE OF ‘‘BOOTLEG’’ SOUND Customs at a later date. RECORDING AND MUSIC VIDEOS OF Timetable: LIVE MUSICAL PERFORMANCES 2618. LIQUIDATION; EXTENSION; Action Date FR Cite SUSPENSION Priority: Substantive, Nonsignificant NPRM 06/00/03 Priority: Substantive, Nonsignificant Legal Authority: 5 USC 301; 17 USC 602; 17 USC 603; 31 USC 9701; 19 USC Regulatory Flexibility Analysis Legal Authority: 19 USC 66; 19 USC 66; 19 USC 1202; 19 USC 58a; 19 USC Required: No 1500; 19 USC 1504; 19 USC 1624 58b; 19 USC 58c; 19 USC 66; 17 USC Government Levels Affected: None CFR Citation: 19 CFR 159 101; 17 USC 601 Agency Contact: John Leonard, Legal Deadline: None CFR Citation: 19 CFR 12; 19 CFR 24; 19 CFR 133 Program Officer, Department of the Abstract: Document would amend the Treasury, United States Customs Customs Regulations to implement Legal Deadline: None Service, Office of Field Operations, amendments to section 504 of the Tariff Abstract: Amendment to provide for 1300 Pennsylvania Avenue NW., Act of 1930, as amended, which the detention, seizure, and forfeiture of Washington, DC 20229

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TREAS—CUSTOMS Proposed Rule Stage

Phone: 202 927-0915 Government Levels Affected: None approach in the manner by which RIN: 1515–AB85 Agency Contact: Raymond Customs responds to delinquent and Janiszewski, Supervisory Import dishonored payments. 2621. REMOTE LOCATION FILING Specialist, Office of Field Operations, Timetable: Department of the Treasury, United Action Date FR Cite Priority: Substantive, Nonsignificant States Customs Service, 1300 Legal Authority: 19 USC 66; 19 USC Pennsylvania Avenue NW., NPRM 01/00/03 1202; 19 USC 1484; 19 USC 1624; 19 Washington, DC 20229 Regulatory Flexibility Analysis USC 1641 Phone: 202 927-0365 Required: No CFR Citation: 19 CFR 111; 19 CFR 113; RIN: 1515–AC65 Government Levels Affected: None 19 CFR 141; 19 CFR 143 Agency Contact: Robert Reiley, Legal Deadline: None 2623. REQUIREMENTS FOR FUTURE Financial Officer, Financial Abstract: Amendment to allow entry CUSTOMS TRANSACTIONS WHEN Management Division, Department of filers to electronically file entries of PAYMENT TO CUSTOMS ON PRIOR the Treasury, United States Customs merchandise with Customs from TRANSACTIONS IS DELINQUENT Service, 1300 Pennsylvania Avenue locations within the United States other AND/OR DISHONORED NW., Washington, DC 20229 than at the port of arrival of the Priority: Substantive, Nonsignificant Phone: 202 927-1504 merchandise or the location of RIN: 1515–AC68 examination of the merchandise. Legal Authority: 19 USC 66; 19 USC 1448; 19 USC 1484; 19 USC 1624; 5 Timetable: USC 301; 19 USC 1505 2624. CUSTOMS EXAMINATION OF IN- Action Date FR Cite CFR Citation: 19 CFR 142; 19 CFR 24 TRANSIT MAIL SHIPMENTS NPRM 06/00/03 Legal Deadline: None Priority: Substantive, Nonsignificant Regulatory Flexibility Analysis Abstract: Amendment concerning how Legal Authority: 19 USC 66; 19 USC Required: No Customs will handle the future 1202; 19 USC 1624 Government Levels Affected: None transactions of importers or other CFR Citation: 19 CFR 145 parties financially obligated to Customs Agency Contact: Millie Gleason, Chief, Legal Deadline: None Summary Management, Department of who are delinquent in a payment to the Treasury, United States Customs Customs or have had payments to the Abstract: Amendment to provide that Service, Office of Field Operations, agency returned as dishonored by their Customs has the authority to examine 1300 Pennsylvania Avenue NW., financial institution. Amendment and search international mail without Washington, DC 20229 provides, among other things, that regard as to whether it is transiting the Phone: 202 927-0625 where an importer or other party United States or the U.S. Virgin Islands, financially obligated to Customs or is being delivered within the RIN: 1515–AC23 (‘‘debtor’’) has not paid monies owed Customs territory of the United States to Customs by the due date in a or the U.S. Virgin Islands. 2622. SIMPLIFICATION OF IN-TRANSIT Customs bill or collection notice, Timetable: TRUCK SHIPMENTS BETWEEN including a bill or collection notice CANADA AND THE UNITED STATES requesting payment of an amount owed Action Date FR Cite Priority: Substantive, Nonsignificant to Customs that has been returned as NPRM 05/00/03 dishonored by the debtor’s financial Regulatory Flexibility Analysis Legal Authority: 19 USC 66; 19 USC institution, Customs may require the Required: 1202; 19 USC 1431; 19 USC 1433; 19 debtor to file entry summary No USC 1436; 19 USC 1448; 19 USC 1553; documentation at the time of entry with Government Levels Affected: None 19 USC 1624 estimated duties, taxes and fees Agency Contact: Glen E. Vereb, Senior CFR Citation: 19 CFR 123 attached (to make ‘‘live entry’’). This Attorney, Entry Procedures and Carriers Legal Deadline: None requirement will be imposed on all the Branch, Department of the Treasury, debtor’s future importations at all ports Abstract: Amendment to simplify United States Customs Service, 1300 of entry until Customs receives full Pennsylvania Avenue NW., reporting procedures for the in-transit payment of the debtor’s overdue movement of truck shipments between Washington, DC 20229 amount, including accrued interest, or Phone: 202 572-8718 Canada and the United States. until the debt has been resolved other Amendment is designed to reduce than by Customs termination of the RIN: 1515–AC71 traffic congestion along the northern collection action. Amendment also border by reducing the number of concerns when Customs will require all reporting stops. 2625. REIMBURSABLE CUSTOMS future payments be made by certified INSPECTIONAL SERVICES: INCREASE Timetable: check, money order, cash, or if IN HOURLY RATE CHARGE Action Date FR Cite authorized, by Automated Clearinghouse credit payment. Priority: Substantive, Nonsignificant NPRM 03/00/03 Amendments are necessary to support Legal Authority: 5 USC 301; 5 USC Regulatory Flexibility Analysis Customs collection efforts and to 6103; 19 USC 58a to 58c; 19 USC 66; Required: No ensure a uniform and consistent 19 USC 261; 19 USC 267; 19 USC 1202;

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TREAS—CUSTOMS Proposed Rule Stage

19 USC 1450 to 1452; 19 USC 1456; 2627. ∑ ADVANCE NOTICE for demanding payment of duties, 19 USC 1505; 19 USC 1557; 19 USC REQUIREMENTS FOR AIRCRAFT taxes, fees, or revenue for violations of 1562; 19 USC 1624; 26 USC 4461; 26 LANDINGS AND ARRIVALS 19 U.S.C. 1592 or 1593a when a USC 4462; 31 USC 9701; 46 USC 2110 Priority: Substantive, Nonsignificant penalty claim is not issued. to 2112 Amendments are designed to encourage Legal Authority: 5 USC 301; 19 USC CFR Citation: 19 CFR 24; 19 CFR 101 participation in the prior disclosure 58b; 19 USC 66; 19 USC 1433; 19 USC program and to enhance the Legal Deadline: None 1436; 19 USC 1448; 19 USC 1459; 19 effectiveness of the duty/revenue USC 1590; 19 USC 1594; 19 USC 1623; Abstract: Amendment to increase the demand process. 19 USC 1624; 19 USC 1644; 19 USC rate of charge for reimbursable Customs 1644a Timetable: inspectional services. CFR Citation: 19 CFR 122 Action Date FR Cite Timetable: Legal Deadline: None NPRM 01/00/03 Action Date FR Cite Abstract: Amendment to require that Regulatory Flexibility Analysis NPRM 02/01/01 66 FR 8554 the owners or operators of commercial Required: No NPRM Comment 04/02/01 Government Levels Affected: Period End aircraft that operate as scheduled None Second NPRM 10/09/02 67 FR 62920 airlines and enter the United States Agency Contact: Alan Cohen, Senior Second NPRM 12/09/02 from foreign areas who intend to land Attorney, Penalties Branch, Department Comment Period at landing rights or user fee airports, of the Treasury, United States Customs End request from Customs permission to Service, Office of Regulations and Final Action 06/00/03 land in writing at least 30 days before Rulings, 1300 Pennsylvania Avenue the first flight date and secure Customs Regulatory Flexibility Analysis NW., Washington, DC 20229 approval to land before the first flight Phone: 202 572-8742 Required: No begins. Amendment would also make Government Levels Affected: None the advance notice of arrival RIN: 1515–AD13 requirement applicable to all aircraft. Agency Contact: Dennis Lomax, The advance notice of arrival would be Accountant, Department of the 2629. ∑ PERFORMANCE OF CUSTOMS required to be given by the aircraft Treasury, United States Customs BUSINESS BY PARENT AND commander directly to the appropriate Service, Accounting Services Division, SUBSIDIARY CORPORATIONS Customs location at least one hour Office of Finance, Indianapolis, IN before the aircraft crosses any border Priority: Substantive, Nonsignificant 46278 or coastline of the United States. Legal Authority: 19 USC 66; 19 USC Phone: 317 298-1200 Timetable: 1202; 19 USC 1624; 19 USC 1641 RIN: 1515–AC77 CFR Citation: Action Date FR Cite 19 CFR 111 Legal Deadline: None 2626. PATENT SURVEYS NPRM 01/00/03 Abstract: Amendment to specify Regulatory Flexibility Analysis Priority: Substantive, Nonsignificant circumstances in which a corporate Required: No Legal Authority: 5 USC 301; 19 USC entity may perform certain customs 66; 19 USC 1202; 19 USC 1624 Government Levels Affected: None business on behalf of a parent corporation or subsidiary corporation or CFR Citation: 19 CFR 12; 19 CFR 24 Agency Contact: Elizabeth Tritt, Operations Officer, Department of the sister subsidiary corporation without Legal Deadline: None Treasury, United States Customs the need to obtain a customs broker Abstract: Amendment to eliminate Service, Office of Field Operations, license. It is anticipated that the patent surveys. 1300 Pennsylvania Avenue NW., amendment would improve the operational efficiency of the affected Timetable: Washington, DC 20229 Phone: 202 927-4434 corporate entities and thereby enhance Action Date FR Cite their ability to ensure compliance with RIN: 1515–AD10 applicable customs laws and NPRM 01/00/03 regulations. Regulatory Flexibility Analysis 2628. ∑ PRIOR DISCLOSURE AND Timetable: Required: No LOST DUTY OR REVENUE DEMANDS Action Date FR Cite Government Levels Affected: None WHEN PENALTY CLAIM NOT ISSUED Priority: Substantive, Nonsignificant NPRM 10/15/02 67 FR 63576 Agency Contact: Louis Alfano, NPRM Comment 12/16/02 Customs Officer, Commercial Legal Authority: 5 USC 301; 19 USC Period End Enforcement, Department of the 66; 19 USC 1592; 19 USC 1593a; 19 Final Action 03/00/03 Treasury, United States Customs USC 1624 Service, Office of Field Operations, Regulatory Flexibility Analysis 1300 Pennsylvania Avenue NW., CFR Citation: 19 CFR 162 Required: No Washington, DC 20229 Legal Deadline: None Government Levels Affected: None Phone: 202 927-0005 Abstract: Amendment pertaining to Agency Contact: Gina Grier, Attorney, RIN: 1515–AC93 prior disclosure and to the procedure Entry Procedures and Carriers Branch,

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TREAS—CUSTOMS Proposed Rule Stage

Department of the Treasury, United Pennsylvania Avenue NW., Phone: 202 572-8730 States Customs Service, Office of Washington, DC 20229 Regulations and Rulings, 1300 RIN: 1515–AD14

Department of the Treasury (TREAS) Final Rule Stage United States Customs Service (CUSTOMS)

2630. HARBOR MAINTENANCE FEE CFR Citation: 19 CFR 24 other requirements that apply to the Priority: Substantive, Nonsignificant Legal Deadline: None collection, waiver, and reduction of duties under the duty-deferral program Legal Authority: 5 USC 301; PL 99-662; Abstract: Amends interim Customs provisions of the North American Free 19 USC 66; 19 USC 81a to 81u; 19 USC Regulations relating to harbor Trade Agreement. The document 623; 19 USC 1202; 19 USC 1624; 31 maintenance fees. The interim prescribes the documentary and other USC 9701; PL 99-272; PL 99-509 regulations established a shipping fee requirements that must be followed CFR Citation: 19 CFR 4; 19 CFR 24; for transporting cargo on specified U.S. when merchandise is withdrawn from 19 CFR 146; 19 CFR 178 waterways. The Act was amended to a U.S. duty-deferral program, either for include an exemption for nonprofit exportation to another NAFTA country Legal Deadline: Final, Statutory, April organizations or cooperatives, which 1, 1987. or for entry into a duty-deferral own or finance cargo determined by program of another NAFTA country, Abstract: Amendments to the Customs Customs to be intended for use in the procedures that must be followed Regulations to implement provisions of humanitarian or development in filing a claim for a waiver or the Water Resources Development Act assistance overseas. This amendment reduction of duties collected on such of 1986, which authorizes Customs to sets forth the applicability and terms merchandise, and the procedures for assess a harbor maintenance fee of of this exemption. finalization of duty collections and 0.125 percent (.00125) on the value of Timetable: duty waiver or reduction claims. commercial cargo loaded on or unloaded from a commercial vessel at Action Date FR Cite Timetable: a port unless specifically exempted Interim Final Rule 01/08/92 57 FR 607 Action Date FR Cite from the fee. Proceeds of the fee are Interim Final Rule 01/08/92 deposited in a trust fund for the U.S. Effective Interim Final Rule 01/01/96 Army Corps of Engineers to use for the Interim Final Rule 03/09/92 Effective improvement and maintenance of U.S. Comment Period Interim Final Rule 01/30/96 61 FR 2908 ports and harbors. End Interim Final Rule 04/01/96 Final Action 06/00/03 Comment Period Timetable: End Regulatory Flexibility Analysis Final Action 06/00/03 Action Date FR Cite Required: No Regulatory Flexibility Analysis Interim Final Rule 03/01/87 Government Levels Affected: None Effective Required: No Interim Final Rule 03/30/87 52 FR 10198 Agency Contact: Deborah Thompson, Government Levels Affected: None Interim Final Rule 05/29/87 Accountant, Accounts Receivable Comment Period Branch, Department of the Treasury, Agency Contact: Shawn Filion, End United States Customs Service, Office Commercial Program Specialist, Final Action 06/00/03 of Finance, Indianapolis, IN 46278 Department of the Treasury, United States Customs Service, Office of Field Regulatory Flexibility Analysis Phone: 317 298-1200 Operations, North Star Commercial, Required: RIN: No 1515–AA87 P.O. Box 400, Buffalo, NY 14225 Government Levels Affected: None Phone: 716 551-3053 Agency Contact: Deborah Thompson, 2632. NORTH AMERICAN FREE RIN: 1515–AB87 Accountant, Accounts Receivable TRADE AGREEMENT (NAFTA)— Branch, Department of the Treasury, IMPLEMENTATION OF DUTY- United States Customs Service, Office DEFERRAL PROGRAM PROVISIONS 2633. CUSTOMS ENTRY DOCUMENTATION PURSUANT TO of Finance, Indianapolis, IN 46278 Priority: Substantive, Nonsignificant Phone: 317 298-1200 ANTICOUNTERFEITING CONSUMER Legal Authority: 19 USC 66; 19 USC PROTECTION ACT RIN: 1515–AA57 1448; 19 USC 1481; 19 USC 1484; 19 Priority: USC 1202; 19 USC 1315; 19 USC 1624; Substantive, Nonsignificant 2631. DONATED CARGO EXEMPTION 19 USC 3314 Legal Authority: 19 USC 66; 19 USC FROM HARBOR MAINTENANCE FEE CFR Citation: 19 CFR 181; 19 CFR 113; 1448; 19 USC 1484; 19 USC 1624 Priority: Substantive, Nonsignificant 19 CFR 141; 19 CFR 144; 19 CFR 10 CFR Citation: 19 CFR 141 Legal Authority: 5 USC 301; 19 USC Legal Deadline: Final, Statutory, Legal Deadline: Final, Statutory, 58a; 19 USC 66; 19 USC 1202; 19 USC January 1, 1996. January 2, 1997. 1624; 31 USC 9701; 19 USC 58b; 19 Abstract: Document amends Abstract: Document implements USC 58c regulations to establish procedural and section 12 of the Anticounterfeiting

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TREAS—CUSTOMS Final Rule Stage

Consumer Protection Act of 1996 and Marking Branch, Department of the 2636. DEFERRAL OF DUTY ON (ACPA), which was enacted by Treasury, United States Customs LARGE YACHTS IMPORTED FOR Congress to protect consumers and Service, 1300 Pennsylvania Avenue SALE American businesses from counterfeit NW., Washington, DC 20229 Priority: Substantive, Nonsignificant copyrighted and trademarked products. Phone: 202 572-8837 Section 12 of the ACPA concerns the Legal Authority: 5 USC 301; 19 USC content of entry documentation Kristen VerSteeg, Attorney-Advisor, 66; 19 USC 1484b; 19 USC 1623; 19 required by Customs to determine Special Classification and Marking USC 1624 whether the imported merchandise or Branch, Department of the Treasury, CFR Citation: 19 CFR 4; 19 CFR 113 its packaging bears an infringing United States Customs Service, 1300 trademark. Amendment requires Pennsylvania Avenue NW., Legal Deadline: None importers to provide on the invoice a Washington, DC 20229 Abstract: Amendment to set forth listing of all trademarks appearing on Phone: 202 572-8832 procedures for the deferral of entry imported merchandise and its filing and duty collection on certain RIN: 1515–AC32 packaging. yachts imported for sales at boat shows Timetable: in the United States. 2635. IMPORTATION AND ENTRY Timetable: Action Date FR Cite BOND CONDITIONS REGARDING NPRM 09/13/99 64 FR 49423 OTHER AGENCY DOCUMENTATION Action Date FR Cite NPRM Comment 12/13/99 64 FR 62135 REQUIREMENTS NPRM 06/15/00 65 FR 37501 Period End Priority: Substantive, Nonsignificant NPRM Comment 08/14/00 Final Action 06/00/03 Period End Regulatory Flexibility Analysis Legal Authority: 19 USC 66; 19 USC Final Action 02/00/03 Required: No 1623; 19 USC 1624 Regulatory Flexibility Analysis Government Levels Affected: None CFR Citation: 19 CFR 113 Required: No Agency Contact: Joanne R. Stump, Legal Deadline: None Government Levels Affected: None Chief, Intellectual Property Rights, Agency Contact: Larry L. Burton, Abstract: Amendment with regard to Department of the Treasury, United Chief, Entry Procedures and Carriers the basic importation and entry bond States Customs Service, 1300 Branch, Department of the Treasury, condition under which, if merchandise Pennsylvania Avenue NW., United States Customs Service, 1300 is conditionally released to the Washington, DC 20229 Pennsylvania Avenue NW., principal named in the bond, the Phone: 202 572-8709 Washington, DC 20229 principal agrees to furnish Customs RIN: 1515–AC15 Phone: 202 572-8724 with any document or evidence as required by law or regulation. RIN: 1515–AC58 2634. COUNTRY-OF-ORIGIN MARKING Amendment would extend this Priority: Substantive, Nonsignificant requirement, and consequently the 2637. USER AND NAVIGATION FEES; potential liability for payment of Legal Authority: OTHER REIMBURSABLE CHARGES 5 USC 301; 19 USC liquidated damages for a breach of the 66; 19 USC 1202; 19 USC 1304; 19 USC bond condition, to documents and Priority: Substantive, Nonsignificant 1624 evidence submitted to other Legal Authority: 5 USC 301; 19 USC CFR Citation: 19 CFR 134 Government agencies under laws and 58a to 58c; 19 USC 66; 19 USC 1202; Legal Deadline: None regulations of those other agencies. 19 USC 1431; 19 USC 1433; 19 USC Abstract: Amendments clarify the Timetable: 1434; 19 USC 1505; 19 USC 1624; 31 USC 9701; 46 USC 2110 to 2112 country-of-origin marking rules set Action Date FR Cite forth in part 134 of the Customs CFR Citation: 19 CFR 4; 19 CFR 24; Regulations. Amendments promote the NPRM 08/06/99 64 FR 42872 19 CFR 101 concept of informed compliance by the NPRM Comment 10/05/99 Legal Deadline: None trade and proper field administration of Period End the statutory requirement. Final Action 07/00/03 Abstract: Amendment regarding the Timetable: Regulatory Flexibility Analysis proper assessment of user and Required: No navigation fees, as well as other Action Date FR Cite reimbursement charges for Customs NPRM 01/26/00 65 FR 4193 Government Levels Affected: None services performed in connection with, among other things, the processing of NPRM Comment 04/26/00 65 FR 17473 Agency Contact: Jeremy Baskin, Period End vehicles, vessels, aircraft and Attorney-Advisor, Penalties Branch, Final Action 02/00/03 merchandise arriving in the United Department of the Treasury, United States. The purpose of the amendment Regulatory Flexibility Analysis States Customs Service, 1300 is to conform the regulations with the Required: No Pennsylvania Avenue NW., intent of the Customs user fee statute Washington, DC 20229 Government Levels Affected: None and to reflect existing operational Phone: 202 572-8753 Agency Contact: Monika Rice Brenner, policy and administrative practice in Attorney-Advisor, Special Classification RIN: 1515–AC44 this area.

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TREAS—CUSTOMS Final Rule Stage

Timetable: Government Levels Affected: None Phone: 202 927-1962 Action Date FR Cite Agency Contact: Cynthia Reese, Senior RIN: 1515–AC74 NPRM 05/01/01 66 FR 21705 Attorney, Department of the Treasury, United States Customs Service, Office NPRM Comment 07/02/01 2640. UNITED STATES-CARIBBEAN of Regulations and Rulings, 1300 Period End BASIN TRADE PARTNERSHIP ACT Pennsylvania Avenue NW., Final Action 07/00/03 AND CARIBBEAN BASIN INITIATIVE Regulatory Flexibility Analysis Washington, DC 20229 Phone: 202 572-8812 Priority: Substantive, Nonsignificant Required: No Legal Authority: 19 USC 66; 19 USC Government Levels Affected: None Leon Hayward, Operations Officer, 1202; 19 USC 1321; 19 USC 1481; 19 Department of the Treasury, United Agency Contact: Kimberly Nott, USC 1484; 19 USC 1498; 19 USC 1508; States Customs Service, Office of Field Operations Officer, Department of the 19 USC 1623; 19 USC 1624; 19 USC Operations, 1300 Pennsylvania Avenue Treasury, United States Customs 2701; 19 USC 3314 Service, Office of Field Operations, NW., Washington, DC 20229 1300 Pennsylvania Avenue NW., Phone: 202 927-9704 CFR Citation: 19 CFR 10; 19 CFR 163 Washington, DC 20229 RIN: 1515–AC72 Legal Deadline: Final, Statutory, Phone: 202 927-0042 October 1, 2000, Public Law 106-200. RIN: 1515–AC63 2639. EXPANDED WEEKLY ENTRY Abstract: Amendments to implement PROCEDURE FOR FOREIGN TRADE the trade benefit provisions for 2638. AFRICAN GROWTH AND ZONES Caribbean Basin countries contained in title II of the Trade and Development OPPORTUNITY ACT AND Priority: Substantive, Nonsignificant GENERALIZED SYSTEM OF Act of 2000. The trade benefits under PREFERENCES Legal Authority: 19 USC 66; 19 USC title II, also referred to as the United 81a to 81u; 19 USC 1202; 19 USC States-Caribbean Basin Trade Priority: Substantive, Nonsignificant 1484i; 19 USC 1623; 19 USC 1624 Partnership Act (the CBTPA), apply to Legal Authority: 19 USC 66; 19 USC Caribbean Basin countries designated 1202; 19 USC 1321; 19 USC 1481; 19 CFR Citation: 19 CFR 146 by the President and involve the entry USC 1484; 19 USC 1498; 19 USC 1508; Legal Deadline: None of specific textile and apparel articles 19 USC 1623; 19 USC 1624; 19 USC free of duty and free of any quantitative Abstract: Amendment in conformance 2461; 19 USC 3314; 19 USC 3721 restrictions, limitations, or consultation with the Trade and Development Act levels and the extension of NAFTA CFR Citation: 19 CFR 10; 19 CFR 163 of 2000 to expand the weekly entry duty treatment standards to non-textile procedure for foreign trade zones to Legal Deadline: Final, Statutory, articles that are excluded from duty- include merchandise involved in October 1, 2000, Public Law 106-200. free treatment under the Caribbean activities other than exclusively Abstract: Amendments to implement Basin Initiative program. assembly-line production operations. the trade benefit provisions for sub- Timetable: Saharan Africa contained in title I of Under the expanded weekly procedure, the Trade and Development Act of weekly entries covering estimated Action Date FR Cite removals of merchandise from a foreign 2000. The trade benefits under title I, Interim Final Rule 10/01/00 65 FR 59650 also referred to as the African Growth trade zone for any seven-day period and the associated entry summaries Effective and Opportunity Act, apply to sub- Interim Final Rule 10/05/00 65 FR 59650 Saharan African countries designated will have to be filed exclusively through the Automated Broker Interim Final Rule 12/04/00 by the President and involve the Comment Period extension of duty-free treatment under Interface, with duties, fees and taxes End the Generalized System of Preferences being scheduled for payment through Final Action 03/00/03 the Automated Clearinghouse. (GSP) to non-import-sensitive, non- Regulatory Flexibility Analysis textile articles normally excluded from Timetable: Required: No GSP duty-free treatment, and the entry Action Date FR Cite of specific textile and apparel articles Government Levels Affected: None free of duty and free of any quantitative NPRM 07/25/02 67 FR 48594 Agency Contact: Craig Walker, Senior limits. NPRM Comment 09/23/02 Attorney-Advisor, Department of the Period End Treasury, United States Customs Timetable: Final Action 06/00/03 Service, Special Classification and Action Date FR Cite Regulatory Flexibility Analysis Marking Branch, 1300 Pennsylvania Interim Final Rule 10/01/00 Required: No Avenue NW., Washington, DC 20229 Effective Phone: 202 572-8836 Interim Final Rule 10/05/00 65 FR 59668 Government Levels Affected: None Interim Final Rule 12/04/00 Agency Contact: Debbie Scott, Chief, Leon Hayward, Operations Officer, Comment Period Entry and Drawback Management, Department of the Treasury, United End Department of the Treasury, United States Customs Service, Office of Field Final Action 03/00/03 States Customs Service, Office of Field Operations, 1300 Pennsylvania Avenue Regulatory Flexibility Analysis Operations, 1300 Pennsylvania Avenue NW., Washington, DC 20229 Required: No NW., Washington, DC 20229 Phone: 202 927-9704

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TREAS—CUSTOMS Final Rule Stage

Cynthia Reese, Senior Attorney, CFR Citation: 19 CFR 24; 19 CFR 111 imported into the United States contain Department of the Treasury, United Legal Deadline: None dog or cat fur. States Customs Service, Office of Timetable: Regulations and Rulings, 1300 Abstract: Amendment to reflect Pennsylvania Avenue NW., amendments to 19 U.S.C. 58c, the Action Date FR Cite Washington, DC 20229 Customs user fee statute, made by the NPRM 08/10/01 66 FR 42163 Phone: 202 572-8812 Miscellaneous Trade and Technical NPRM Comment 10/09/01 Corrections Act of 1999 (the Act), as RIN: 1515–AC76 Period End well as prior legislative changes to that Final Action 05/00/03 user fee statute. Amendment sets forth, Regulatory Flexibility Analysis 2641. RULES OF ORIGIN FOR pursuant to the Act, the new fee Required: No TEXTILE AND APPAREL PRODUCTS structure for passengers arriving in the Government Levels Affected: None Priority: Substantive, Nonsignificant United States aboard commercial vessels and aircraft, and clarifies how Agency Contact: Luan Cotter, Legal Authority: 19 USC 66; 19 USC Customs administers certain user fees. Operations Officer, Department of the 1202; 19 USC 1624; 19 USC 3314; 19 Timetable: Treasury, United States Customs USC 3592 Service, Office of Field Operations, CFR Citation: 19 CFR 102 Action Date FR Cite 1300 Pennsylvania Avenue NW., Legal Deadline: None NPRM 03/18/02 67 FR 11954 Washington, DC 20229 NPRM Comment 05/17/02 Phone: 202 927-1249 Abstract: Amendment to align the Period End existing country of origin rules for Final Action 05/00/03 Renee Stevens, Science Officer, textiles and apparel products with the Department of the Treasury, United Regulatory Flexibility Analysis statutory amendments to section 334 of States Customs Service, Office of Required: the Uruguay Round Agreements Act, as No Laboratories and Scientific Services, set forth in section 405 within title IV Government Levels Affected: None 1300 Pennsylvania Avenue NW., of the Trade and Development Act of Agency Contact: Robert Reiley, Washington, DC 20229 2000. The amendment to the Customs Phone: 202 927-0941 Regulations reflects the amendments set Financial Officer, Financial Management Division, Department of forth in section 405 regarding the Jeremy Baskin, Attorney-Advisor, the Treasury, United States Customs processing operations necessary to Penalties Branch, Department of the Service, 1300 Pennsylvania Avenue confer country of origin status to Treasury, United States Customs NW., Washington, DC 20229 certain textile fabrics and made-up Service, 1300 Pennsylvania Avenue Phone: 202 927-1504 articles. NW., Washington, DC 20229 Timetable: RIN: 1515–AC81 Phone: 202 572-8753 Action Date FR Cite RIN: 1515–AC87 2643. DOG AND CAT PROTECTION Interim Final Rule 05/01/01 66 FR 21660 ACT Interim Final Rule 05/01/01 2644. PROTOTYPES USED SOLELY Effective Priority: Substantive, Nonsignificant FOR PRODUCT DEVELOPMENT, Interim Final Rule 07/02/01 Legal Authority: 19 USC 66; 19 USC TESTING, EVALUATION OR QUALITY Comment Period 1202; 19 USC 1308; 19 USC 1592; 19 CONTROL PURPOSES End USC 1593a; 19 USC 1624 Priority: Substantive, Nonsignificant Final Action 02/00/03 CFR Citation: 19 CFR 12; 19 CFR 113; Legal Authority: 19 USC 66; 19 USC Regulatory Flexibility Analysis 19 CFR 151; 19 CFR 162 1202; 19 USC 1321; 19 USC 1481; 19 Required: No USC 1484; 19 USC 1498; 19 USC 1508; Legal Deadline: Government Levels Affected: None Final, Statutory, 19 USC 1623; 19 USC 1624; PL 106- August 9, 2001, Public Law 106-476. Agency Contact: Cynthia Reese, Senior 476 Attorney, Department of the Treasury, Abstract: Amendment to implement CFR Citation: 19 CFR 10; 19 CFR 163 certain provisions of the Dog and Cat United States Customs Service, Office Legal Deadline: Final, Statutory, of Regulations and Rulings, 1300 Protection Act of 2000. The Dog and Cat Protection Act of 2000 prohibits the September 9, 2001, Public Law 106- Pennsylvania Avenue NW., 476. Washington, DC 20229 importation of any products containing Phone: 202 572-8812 dog or cat fur, and provides for civil Abstract: Amendment to establish rules and criminal penalties for violations of and procedures under the Product RIN: 1515–AC80 the Act. Amendment sets forth the Development and Testing Act of 2000 prohibitions on dog and cat fur (PDTA). The purpose of the PDTA is 2642. USER FEES importations and the penalties for to promote product development and violations. Amendment also testing in the United States by allowing Priority: Substantive, Nonsignificant implements the provision of the Act the duty-free entry of articles, Legal Authority: 5 USC 301; 19 USC pertaining to Customs certification commonly referred to as prototypes, 58a to 58c; 19 USC 66; 19 USC 1202; process of commercial laboratories, that are to be used exclusively in 19 USC 1505; 19 USC 1624; 26 USC both domestic and foreign, that can product development, testing, 4461; 26 USC 4462; 31 USC 9701 determine if articles intended to be evaluation and quality control.

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TREAS—CUSTOMS Final Rule Stage

Amendments set forth the procedures Action Date FR Cite Phone: 202 572-8724 for both the identification of those RIN: 1515–AC91 prototypes properly entitled to duty- Interim Final Rule 12/03/01 free entry, as well as the permissible Comment Period End sale of such prototypes, following use 2647. SINGLE ENTRY FOR Final Action 03/00/03 in the United States, as scrap, waste, UNASSEMBLED OR DISASSEMBLED or for recycling. Regulatory Flexibility Analysis ENTITIES IMPORTED ON MULTIPLE CONVEYANCES Timetable: Required: No Priority: Substantive, Nonsignificant Action Date FR Cite Government Levels Affected: None Legal Authority: 19 USC 66; 19 USC NPRM 03/08/02 67 FR 10636 Agency Contact: Dick Crichton, 1448; 19 USC 1484; 19 USC 1624 NPRM Comment 04/08/02 Operations Officer, Office of Field Period End Operations, Department of the CFR Citation: 19 CFR 141; 19 CFR 142 Treasury, United States Customs Final Action 04/00/03 Legal Deadline: Service, 1300 Pennsylvania Avenue Final, Statutory, May Regulatory Flexibility Analysis NW., Washington, DC 20229 9, 2001, Public Law 106-476. Required: No Phone: 202 927-0162 Abstract: Amendment to allow an Government Levels Affected: None importer of record, under certain Cynthia Reese, Senior Attorney, conditions, to submit a single entry to Agency Contact: Patricia Fitzpatrick, Department of the Treasury, United cover multiple portions of a single Operations Officer, Department of the States Customs Service, Office of entity which, due to its size or nature, Treasury, United States Customs Regulations and Rulings, 1300 arrives in the United States on separate Service, Office of Field Operations, Pennsylvania Avenue NW., conveyances. Amendment implements 1300 Pennsylvania Avenue NW., Washington, DC 20229 statutory changes made to the Washington, DC 20229 Phone: 202 572-8812 merchandise entry laws by the Tariff Phone: 202 927-1106 RIN: Suspension and Trade Act of 2000. RIN: 1515–AC88 1515–AC89 Timetable: Action Date FR Cite 2645. PREFERENTIAL TREATMENT 2646. SINGLE ENTRY FOR SPLIT OF BRASSIERES UNDER THE UNITED SHIPMENTS NPRM 04/08/02 67 FR 16664 STATES-CARIBBEAN BASIN TRADE Priority: Substantive, Nonsignificant NPRM Comment 06/07/02 PARTNERSHIP ACT Period End Legal Authority: 19 USC 66; 19 USC Final Action 03/00/03 Priority: Substantive, Nonsignificant 1448; 19 USC 1484; 19 USC 1624 Regulatory Flexibility Analysis Legal Authority: 19 USC 66; 19 USC CFR Citation: 19 CFR 141; 19 CFR 142 Required: No 1202; 19 USC 1321; 19 USC 1481; 19 Legal Deadline: Final, Statutory, May USC 1484; 19 USC 1498; 19 USC 1508; Government Levels Affected: None 9, 2001, Public Law 106-476. 19 USC 1623; 19 USC 1624; 19 USC Agency Contact: Larry L. Burton, 2701; 19 USC 3314 Abstract: Amendment to allow an Chief, Entry Procedures and Carriers CFR Citation: 19 CFR 10; 19 CFR 163 importer of record, under certain Branch, Department of the Treasury, conditions, to submit a single entry to United States Customs Service, 1300 Legal Deadline: Final, Statutory, cover multiple portions of a single Pennsylvania Avenue NW., October 1, 2001, Public Law 106-200. shipment which was split by the carrier Washington, DC 20229 Abstract: Amendment to implement and arrives in the United States at Phone: 202 572-8724 those provisions within the United different times. States-Caribbean Basin Trade Timetable: Patricia Fitzpatrick, Operations Officer, Partnership Act (the CBTPA) that Department of the Treasury, United establish standards for preferential Action Date FR Cite States Customs Service, Office of Field treatment for brassieres imported from NPRM 11/16/01 66 FR 57688 Operations, 1300 Pennsylvania Avenue CBTPA beneficiary countries. The NPRM Comment 01/15/02 NW., Washington, DC 20229 amendments involve specifically the Period End Phone: 202 927-1106 methods, procedures and related Comment Period 02/14/02 67 FR 3135 RIN: 1515–AC94 standards that will apply for purposes Extended of determining compliance with the 75 Final Action 12/00/02 percent aggregate U.S. fabric 2648. CIVIL FINES FOR IMPORTATION Regulatory Flexibility Analysis OF MERCHANDISE BEARING A components content requirement under Required: No the CBTPA brassieres provision. COUNTERFEIT MARK Government Levels Affected: None Timetable: Priority: Substantive, Nonsignificant Agency Contact: Larry L. Burton, Action Date FR Cite Legal Authority: 17 USC 101; 17 USC Chief, Entry Procedures and Carriers 601 to 603; 19 USC 66; 19 USC 1624; Interim Final Rule 10/04/01 66 FR 50534 Branch, Department of the Treasury, 31 USC 9701 Interim Final Rule 10/04/01 United States Customs Service, 1300 Effective Pennsylvania Avenue NW., CFR Citation: 19 CFR 133 Correction 10/11/01 66 FR 51864 Washington, DC 20229 Legal Deadline: None

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TREAS—CUSTOMS Final Rule Stage

Abstract: Amendment pertaining to the passenger and crew manifest that Action Date FR Cite importation of merchandise bearing a contains certain specified information. counterfeit mark to clarify the limit on The submission of this information to Interim Final Rule 07/24/02 the amount of a civil fine which may Customs is required for purposes of Effective be assessed by Customs when ensuring aviation safety and protecting Interim Final Rule 09/23/02 Comment Period merchandise bearing a counterfeit mark national security. End is imported. Current regulations use, as Timetable: Final Action 05/00/03 a measurement for determining the limit, the domestic value of Action Date FR Cite Regulatory Flexibility Analysis merchandise as if it had been genuine, Interim Final Rule 12/31/01 66 FR 67482 Required: No based on the manufacturer’s suggested Interim Final Rule 03/01/02 Government Levels Affected: None retail price of the merchandise at the Comment Period time of seizure. The amendment End Agency Contact: William G. Rosoff, adheres more closely to the statutory Final Action 01/00/03 Chief, Duty Refund and Determination language, basing the limit of the civil Regulatory Flexibility Analysis Branch, Department of the Treasury, fine on the value of the genuine goods Required: No United States Customs Service, Office according to the manufacturer’s of Regulations and Rulings, 1300 Government Levels Affected: suggested retail price, without any None Pennsylvania Avenue NW., reference to domestic value. Agency Contact: James Jeffers, Washington, DC 20229 Timetable: Operations Officer, Department of the Phone: 202 572-8807 Treasury, United States Customs Action Date FR Cite Service, Office of Field Operations, RIN: 1515–AD02 NPRM 06/07/02 67 FR 39321 1300 Pennsylvania Avenue NW., NPRM Comment 08/06/02 Washington, DC 20229 2651. ACCESS TO CUSTOMS Period End Phone: 202 927-4444 SECURITY AREAS AT AIRPORTS Final Action 12/00/02 RIN: 1515–AC99 Priority: Substantive, Nonsignificant Regulatory Flexibility Analysis Required: No Legal Authority: 5 USC 301; 19 USC 2650. MANUFACTURING 58b; 19 USC 66; 19 USC 1433; 19 USC Government Levels Affected: None SUBSTITUTION DRAWBACK: DUTY 1436; 19 USC 1448; 19 USC 1459; 19 Agency Contact: Lynne O. Robinson, APPORTIONMENT USC 1590; 19 USC 1594; 19 USC 1623; Attorney, Penalties Branch, Department Priority: Substantive, Nonsignificant 19 USC 1624; 19 USC 1644; 19 USC of the Treasury, United States Customs Legal Authority: 1644a Service, Office of Regulations and 5 USC 301; 19 USC Rulings, 1300 Pennsylvania Avenue 66; 19 USC 1202; 19 USC 1313; 19 USC CFR Citation: 19 CFR 122 1624 NW., Washington, DC 20229 Legal Deadline: None Phone: 202 572-8743 CFR Citation: 19 CFR 191 Abstract: Amendments regarding the RIN: 1515–AC98 Legal Deadline: None standards for employee access to Abstract: Amendment to provide the Customs security areas at airports that 2649. PASSENGER AND CREW method for calculating manufacturing accommodate international air MANIFESTS REQUIRED FOR substitution drawback where imported commerce. Amendments involve the PASSENGER FLIGHTS IN FOREIGN merchandise, which is dutiable on its addition of a biennial access approval AIR TRANSPORTATION TO THE value, contains a chemical element and reapplication requirement, an UNITED STATES amounts of that chemical element are expansion of the grounds for denial of used in the manufacture or production Priority: Substantive, Nonsignificant an application for access, the addition of articles which are either exported or of a requirement that each employee Legal Authority: 5 USC 301; 19 USC destroyed under Customs supervision. granted access must report to Customs 58b; 19 USC 66; 19 USC 1433; 19 USC Recent court cases have held that a certain changes in the employee’s 1436; 19 USC 1448; 19 USC 1459; 19 chemical element that is contained in circumstances, the inclusion of several USC 1590; 19 USC 1594; 19 USC 1623; an imported material that is subject to new employer responsibilities, an 19 USC 1624; 19 USC 1644; 19 USC an ad valorem rate of duty may be expansion of the grounds for revocation 1644a; 49 USC 44909(c); 19 USC 1431 designated as same kind and quality or suspension of access and for CFR Citation: 19 CFR 122 merchandise for drawback purposes. proposed revocation or suspension of Amendment provides the method by access, and a limitation of the Legal Deadline: None which the duty attributable to the opportunity to have a hearing in a Abstract: Amendment to implement a chemical element can be apportioned. revocation or suspension action to only provision of the Aviation and Amendment requires a drawback cases in which there is a genuine issue Transportation Security Act which claimant, where applicable, to make regarding a material fact. The changes requires that each air carrier, foreign this apportionment calculation. are needed to enhance the security and domestic, operating a passenger Timetable: areas and are commensurate with the flight in foreign air transportation to the heightened enforcement posture of the United States electronically transmit to Action Date FR Cite Federal Government following the Customs in advance of arrival a Interim Final Rule 07/24/02 67 FR 48368 September 11, 2001, terrorist attacks.

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TREAS—CUSTOMS Final Rule Stage

Timetable: Action Date FR Cite Agency Contact: Liliana Quintero, Action Date FR Cite Operations Officer, Department of the NPRM Comment 08/06/02 Treasury, United States Customs Interim Final Rule 07/29/02 67 FR 48977 Period End Service, Office of Field Operations, Interim Final Rule 07/29/02 Final Action 02/00/03 1300 Pennsylvania Avenu NW., Effective Regulatory Flexibility Analysis Washington, DC 20229 Interim Final Rule 09/27/02 Required: No Phone: 202 927-2531 Comment Period End Government Levels Affected: None RIN: 1515–AD06 Final Action 04/00/03 Agency Contact: Jeremy Baskin, Regulatory Flexibility Analysis Attorney-Advisor, Penalties Branch, 2654. ∑ ENTRY OF CERTAIN STEEL Required: No Department of the Treasury, United PRODUCTS States Customs Service, 1300 Government Levels Affected: None Pennsylvania Avenue NW., Priority: Substantive, Nonsignificant Agency Contact: Elizabeth Tritt, Washington, DC 20229 Legal Authority: 5 USC 301; 19 USC Operations Officer, Department of the Phone: 202 572-8753 Treasury, United States Customs 66; 19 USC 1202; 19 USC 1624 RIN: 1515–AD05 Service, Office of Field Operations, CFR Citation: 19 CFR 12 1300 Pennsylvania Avenue NW., Washington, DC 20229 2653. PASSENGER NAME RECORD Legal Deadline: None Phone: 202 927-4434 INFORMATION REQUIRED FOR Abstract: Amendment to set forth RIN: 1515–AD04 PASSENGERS ON FLIGHTS IN special requirements for the entry of FOREIGN AIR TRANSPORTATION TO certain steel products. The steel OR FROM THE UNITED STATES products in question are those listed by 2652. CONDITIONAL RELEASE Priority: Substantive, Nonsignificant the President in Proclamation 7529 of PERIOD AND CUSTOMS BOND March 5, 2002, pursuant to the OBLIGATIONS FOR FOOD, DRUGS, Legal Authority: 5 USC 301; 19 USC safeguard provisions of section 203 of DEVICES AND COSMETICS 58b; 19 USC 66; 19 USC 1433; 19 USC the Trade Act of 1974, including those Priority: Substantive, Nonsignificant 1436; 19 USC 1448; 19 USC 1459; 19 products subject to country exceptions USC 1590; 19 USC 1594; 19 USC 1623; Legal Authority: 19 USC 66; 19 USC and product exclusions. Amendment 19 USC 1624; 19 USC 1644; 19 USC would require the inclusion of an 1202; 19 USC 1448; 19 USC 1484; 19 1644a; 19 USC 1431; 49 USC 44909(c) USC 1499; 19 USC 1623; 19 USC 1624; import license number on the entry 21 USC 381 CFR Citation: 19 CFR 122 summary documentation filed with Legal Deadline: None Customs for any steel product for CFR Citation: 19 CFR 141; 19 CFR 151 which the U.S. Department of Legal Deadline: None Abstract: Amendment to implement a Commerce requires an import license provision of the Aviation and Abstract: Amendment to provide for a under its steel licensing and import Transportation Security Act which monitoring program. specific conditional release period for requires that air carriers make any food, drug, device, or cosmetic Passenger Name Record (PNR) Timetable: which has been released under bond information available to Customs upon Action Date FR Cite and for which admissibility is to be request. The availability of PNR determined under the provisions of the information to Customs is necessary for NPRM 08/09/02 67 FR 51800 Food, Drug and Cosmetic Act. purposes of ensuring aviation safety NPRM Comment 09/09/02 Period End Amendment also clarifies the amount and protecting national security. of liquidated damages that may be Final Action 12/00/02 assessed when there is a breach of the Timetable: Regulatory Flexibility Analysis terms and conditions of the Customs Action Date FR Cite Required: No bond. Lastly, amendment authorizes any representative of the Food and Interim Final Rule 06/25/02 67 FR 42710 Government Levels Affected: None Drug Administration to obtain a sample Interim Final Rule 06/25/02 of any food, drug, device, or cosmetic, Effective Agency Contact: Patricia Fitzpatrick, the importation of which is governed Interim Final Rule 08/26/02 Operations Officer, Department of the Comment Period Treasury, United States Customs by section 801 of the Food, Drug and End Cosmetic Act, as amended. Service, Office of Field Operations, Final Action 01/00/03 1300 Pennsylvania Avenue NW., Timetable: Regulatory Flexibility Analysis Washington, DC 20229 Action Date FR Cite Required: No Phone: 202 927-1106 NPRM 06/07/02 67 FR 39322 Government Levels Affected: None RIN: 1515–AD15

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Department of the Treasury (TREAS) Long-Term Actions United States Customs Service (CUSTOMS)

2655. ENTRY OF SOFTWOOD Timetable: Regulatory Flexibility Analysis LUMBER SHIPMENTS FROM CANADA Action Date FR Cite Required: No Priority: Substantive, Nonsignificant NPRM 03/17/99 64 FR 13141 Government Levels Affected: None CFR Citation: 19 CFR 12; 19 CFR 113 NPRM Comment 05/17/99 Agency Contact: Steve Gilbert Period End Phone: 202 927-1391 Timetable: Final Action 10/00/03 RIN: 1515–AC73 Action Date FR Cite Regulatory Flexibility Analysis Interim Final Rule 02/26/97 62 FR 8620 Required: No 2660. AMENDMENT TO WOOL DUTY Interim Final Rule 02/26/97 Government Levels Affected: None Effective REFUND PROGRAM Agency Contact: Linda Lloyd Interim Final Rule 04/28/97 Priority: Substantive, Nonsignificant Comment Period Phone: 202 927-0119 End RIN: 1515–AC40 CFR Citation: 19 CFR 10 Final Action To Be Determined Timetable: Regulatory Flexibility Analysis 2658. ENTRY OF SOFTWOOD Action Date FR Cite Required: No LUMBER SHIPMENTS FROM CANADA Interim Final Rule 04/23/01 66 FR 20392 Government Levels Affected: None Priority: Substantive, Nonsignificant Interim Final Rule 04/23/01 Agency Contact: Leon Hayward CFR Citation: 19 CFR 12 Effective Phone: 202 927-9704 Interim Final Rule 06/22/01 Timetable: Comment Period Related RIN: Related To 1515-AC62 Action Date FR Cite End Final Action To Be Determined RIN: 1515–AB97 Interim Final Rule 05/23/00 65 FR 33251 Interim Final Rule 05/23/00 Regulatory Flexibility Analysis Effective Required: No 2656. DESIGNATED LAND BORDER Interim Final Rule 07/24/00 Government Levels Affected: None CROSSING LOCATIONS FOR Comment Period CERTAIN CONVEYANCES End Agency Contact: Debbie Scott Priority: Substantive, Nonsignificant Final Action To Be Determined Phone: 202 927-1962 Regulatory Flexibility Analysis CFR Citation: 19 CFR 123 RIN: 1515–AC85 Required: No Timetable: Government Levels Affected: None 2661. PROCEDURES GOVERNING THE Action Date FR Cite Agency Contact: Leon Hayward BORDER RELEASE ADVANCED NPRM 11/17/97 62 FR 61251 Phone: 202 927-9704 SCREENING AND SELECTIVITY NPRM Comment 01/16/98 Related RIN: Related To 1515-AB97 (BRASS) PROGRAM Period End Priority: Substantive, Nonsignificant Final Action To Be Determined RIN: 1515–AC62 CFR Citation: 19 CFR 24; 19 CFR 123; Regulatory Flexibility Analysis 19 CFR 132; 19 CFR 142 Required: No 2659. PRIVATE AIRCRAFT PROGRAMS: ESTABLISHMENT OF Timetable: Government Levels Affected: None THE GENERAL AVIATION Action Date FR Cite Federalism: Undetermined TELEPHONIC ENTRY (GATE) PROGRAM AND REVISIONS TO THE NPRM 02/01/02 67 FR 4930 Agency Contact: Dennis Dore OVERFLIGHT PROGRAM NPRM Comment 04/02/02 Phone: 202 927-3274 Period End Priority: Substantive, Nonsignificant RIN: 1515–AC12 Final Action To Be Determined CFR Citation: 19 CFR 122; 19 CFR 123 Regulatory Flexibility Analysis Timetable: 2657. EXPANDED METHODS OF Required: No PAYMENT OF DUTIES, TAXES, Action Date FR Cite Government Levels Affected: None INTEREST AND FEES NPRM 08/03/01 66 FR 40649 Agency Contact: Enrique S. Tamayo Priority: Substantive, Nonsignificant NPRM Comment 10/02/01 Period End Phone: 202 927-0693 CFR Citation: 19 CFR 24 Final Action 10/00/03 RIN: 1515–AC92

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Department of the Treasury (TREAS) Completed Actions United States Customs Service (CUSTOMS)

2662. ADMINISTRATIVE RULINGS Completed: Regulatory Flexibility Analysis Required: No Priority: Substantive, Nonsignificant Reason Date FR Cite Government Levels Affected: None CFR Citation: 19 CFR 177 Final Action 07/25/02 67 FR 48547 Final Action Effective 07/25/02 Agency Contact: Thomas Fitzpatrick Completed: Regulatory Flexibility Analysis Phone: 202 927-5385 Reason Date FR Cite Required: No RIN: 1515–AC83 Final Action 08/16/02 67 FR 53483 Government Levels Affected: None Final Action Effective 09/16/02 Agency Contact: William G. Rosoff 2669. ∑ IMPORT RESTRICTIONS Regulatory Flexibility Analysis Phone: 202 572-8807 IMPOSED ON PRE-CLASSICAL AND CLASSICAL ARCHAEOLOGICAL Required: No RIN: 1515–AC67 MATERIAL ORIGINATING IN CYPRUS Government Levels Affected: None Priority: Substantive, Nonsignificant Agency Contact: 2666. DUTY-FREE TREATMENT FOR John Elkins Legal Authority: 5 USC 301; 19 USC Phone: 202 572-8813 CERTAIN BEVERAGES MADE WITH CARIBBEAN RUM 66; 19 USC 1202; 19 USC 1624; 19 USC RIN: 1515–AC56 2612 Priority: Substantive, Nonsignificant CFR Citation: 19 CFR 12 CFR Citation: 19 CFR 10; 19 CFR 163 2663. GENERAL ORDER Legal Deadline: None Completed: WAREHOUSES Abstract: Amendment to reflect the Reason Date FR Cite Priority: Substantive, Nonsignificant imposition of import restrictions on Final Action 10/09/02 67 FR 62880 certain archaeological material CFR Citation: 19 CFR 4; 19 CFR 19; Final Action Effective 10/09/02 originating in Cyprus and representing 19 CFR 122; 19 CFR 123; 19 CFR 127 Regulatory Flexibility Analysis the pre-Classical and Classical periods Completed: Required: No of its cultural heritage, ranging in date from approximately the 8th millenium Reason Date FR Cite Government Levels Affected: None B.C. to approximately 330 A.D. These Final Action 11/08/02 67 FR 68027 Agency Contact: Leon Hayward restrictions are being imposed pursuant Final Action Effective 12/09/02 Phone: 202 927-9704 to an agreement between the United Regulatory Flexibility Analysis RIN: 1515–AC78 States and the Republic of Cyprus that Required: No has been entered into under the authority of the Convention on Cultural Government Levels Affected: None 2667. AMENDED PROCEDURE FOR Property Implementation Act in OBTAINING REFUNDS OF HARBOR Agency Contact: accordance with the United Nations Raymond Janiszewski MAINTENANCE FEES PAID ON Phone: 202 927-0365 Educational, Scientific and Cultural EXPORTS OF MERCHANDISE Organization Convention on the Means RIN: 1515–AC57 Priority: Substantive, Nonsignificant of Prohibiting and Preventing the Illicit CFR Citation: 19 CFR 24 Import, Export and Transfer of Ownership of Cultural Property. 2664. CIVIL AIRCRAFT Completed: Timetable: Priority: Substantive, Nonsignificant Reason Date FR Cite Action Date FR Cite CFR Citation: 19 CFR 10 Final Action 05/13/02 67 FR 31948 Final Action Effective 05/13/02 Final Action 07/19/02 67 FR 47447 Completed: Final Action Effective 07/19/02 Reason Date FR Cite Regulatory Flexibility Analysis Required: No Regulatory Flexibility Analysis Final Action 06/07/02 67 FR 39286 Required: No Government Levels Affected: None Final Action Effective 07/08/02 Government Levels Affected: None Agency Contact: Deborah Thompson Regulatory Flexibility Analysis Phone: 317 298-1200 Agency Contact: Joseph Howard, Required: No Attorney, Intellectual Property Rights RIN: 1515–AC82 Government Levels Affected: None Branch, Department of the Treasury, United States Customs Service, Office Agency Contact: Richard Wallio 2668. LICENSES FOR CERTAIN of Regulations and Rulings, 1300 Phone: 202 927-9704 WORSTED WOOL FABRICS SUBJECT Pennsylvania Avenue NW., RIN: 1515–AC59 TO TARIFF-RATE QUOTA Washington, DC 20229 Phone: 202 572-8701 Priority: Substantive, Nonsignificant 2665. MERCHANDISE PROCESSING CFR Citation: 19 CFR 132; 19 CFR 163 Alfred Morawski, Chief, Other FEE ELIGIBLE TO BE CLAIMED AS Completed: Government Agencies Branch, UNUSED MERCHANDISE DRAWBACK Department of the Treasury, United Reason Date FR Cite States Customs Service, Office of Field Priority: Substantive, Nonsignificant Final Action 08/30/02 67 FR 55722 Operations, 1300 Pennsylvania Avenue CFR Citation: 19 CFR 191 Final Action Effective 08/30/02 NW., Washington, DC 20229

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TREAS—CUSTOMS Completed Actions

Phone: 202 927-0402 also to allow a non-vessel operating Timetable: RIN: 1515–AC86 common carrier (NVOCC) having an Action Date FR Cite International Carrier Bond to electronically present this cargo Final Action 06/06/02 67 FR 38877 2670. RE-USE OF AIR WAYBILL manifest information to Customs. This Final Action Effective 06/09/02 67 FR 43247 NUMBER ON AIR CARGO MANIFEST information is required in advance and Regulatory Flexibility Analysis Priority: Substantive, Nonsignificant is urgently needed in order to enable Required: No Customs to evaluate the risk of Government Levels Affected: CFR Citation: 19 CFR 122 smuggling before goods are loaded on None Completed: vessels for importation into the United Agency Contact: Joseph Howard, States, including the risk of smuggling Attorney, Intellectual Property Rights Reason Date FR Cite of weapons of mass destruction through Branch, Department of the Treasury, Final Action 08/30/02 67 FR 55720 the use of oceangoing cargo containers, United States Customs Service, Office Final Action Effective 09/30/02 while at the same time, enabling of Regulations and Rulings, 1300 Regulatory Flexibility Analysis Customs to facilitate the prompt release Pennsylvania Avenue NW., Required: No of legitimate cargo. Washington, DC 20229 Phone: 202 572-8701 Government Levels Affected: None Timetable: Agency Contact: Robert Scholtens Action Date FR Cite Alfred Morawski, Chief, Other Government Agencies Branch, Phone: 202 927-3459 NPRM 08/08/02 67 FR 51519 Department of the Treasury, United RIN: 1515–AD01 NPRM Comment 09/09/02 Period End States Customs Service, Office of Field Final Action 10/31/02 67 FR 66318 Operations, 1300 Pennsylvania Avenue 2671. ELIMINATION OF TARIFF-RATE Final Action Effective 12/02/02 NW., Washington, DC 20229 QUOTA ON IMPORTED LAMB MEAT Phone: 202 927-0402 Regulatory Flexibility Analysis Priority: Substantive, Nonsignificant RIN: 1515–AD12 Required: No CFR Citation: 19 CFR 132; 19 CFR 163 Government Levels Affected: None ∑ Completed: 2674. EXTENSION OF IMPORT Agency Contact: Larry L. Burton, RESTRICTIONS IMPOSED ON Reason Date FR Cite Chief, Entry Procedures and Carriers ARCHAEOLOGICAL MATERIAL FROM Final Action 07/16/02 67 FR 46588 Branch, Department of the Treasury, MALI Final Action Effective 07/16/02 United States Customs Service, 1300 Priority: Substantive, Nonsignificant Pennsylvania Avenue NW., Regulatory Flexibility Analysis Legal Authority: 5 USC 301; 19 USC Washington, DC 20229 Required: No 66; 19 USC 1202; 19 USC 1624; 19 USC Phone: 202 572-8724 Government Levels Affected: None 2612 Agency Contact: Thomas Fitzpatrick Kimberly Nott, Operations Officer, CFR Citation: 19 CFR 12 Phone: 202 927-5385 Department of the Treasury, United Legal Deadline: None States Customs Service, Office of Field RIN: 1515–AD09 Operations, 1300 Pennsylvania Avenue Abstract: Amendment to extend the NW., Washington, DC 20229 import restrictions on certain 2672. ∑ PRESENTATION OF VESSEL Phone: 202 927-0042 archaeological material from Mali. CARGO MANIFEST TO CUSTOMS RIN: 1515–AD11 Timetable: BEFORE CARGO IS LADEN ABOARD Action Date FR Cite VESSEL AT FOREIGN PORT FOR TRANSPORT TO THE UNITED STATES 2673. ∑ EXTENSION OF IMPORT Final Action 09/20/02 67 FR 59159 Final Action Effective 09/19/02 Priority: Substantive, Nonsignificant RESTRICTIONS IMPOSED ON ARCHAEOLOGICAL AND Regulatory Flexibility Analysis Legal Authority: 5 USC 301; 19 USC ETHNOLOGICAL MATERIAL FROM Required: No 66; 19 USC 1431; 19 USC 1433; 19 USC PERU 1434; 19 USC 1446; 19 USC 1450; 19 Government Levels Affected: None Priority: Substantive, Nonsignificant USC 1486; 19 USC 1490; 19 USC 1623; Agency Contact: Joseph Howard, 19 USC 1624; 46 USC app 3; 46 USC Legal Authority: 5 USC 301; 19 USC Attorney, Intellectual Property Rights app 91; 46 USC app 883a 66; 19 USC 1202; 19 USC 1624; 19 USC Branch, Department of the Treasury, CFR Citation: 19 CFR 4; 19 CFR 113 2612 United States Customs Service, Office of Regulations and Rulings, 1300 Legal Deadline: None CFR Citation: 19 CFR 12 Pennsylvania Avenue NW., Abstract: Amendment to require the Legal Deadline: None Washington, DC 20229 advance and accurate presentation of Phone: 202 572-8701 manifest information prior to lading at Abstract: Amendment to extend the the foreign port and to encourage the import restrictions on certain Alfred Morawski, Chief, Other electronic presentation of such archaeological and ethnological Government Agencies Branch, information in advance. Amendment materials originating in Peru. Department of the Treasury, United

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TREAS—CUSTOMS Completed Actions

States Customs Service, Office of Field Legal Deadline: None Branch, Department of the Treasury, Operations, 1300 Pennsylvania Avenue Abstract: Amendment to extend the United States Customs Service, Office NW., Washington, DC 20229 import restrictions on certain of Regulations and Rulings, 1300 Phone: 202 927-0402 archaeological material originating in Pennsylvania Avenue NW., RIN: 1515–AD16 the Republic of Guatemala. Washington, DC 20229 Phone: 202 572-8701 Timetable: ∑ 2675. EXTENSION OF IMPORT Action Date FR Cite Alfred Morawski, Chief, Other RESTRICTIONS IMPOSED ON Government Agencies Branch, ARCHAEOLOGICAL MATERIAL FROM Final Action 09/30/02 67 FR 61259 Department of the Treasury, United GUATEMALA Final Action Effective 09/29/02 States Customs Service, Office of Field Priority: Substantive, Nonsignificant Regulatory Flexibility Analysis Operations, 1300 Pennsylvania Avenue Required: No NW., Washington, DC 20229 Legal Authority: 5 USC 301; 19 USC Phone: 202 927-0402 66; 19 USC 1202; 19 USC 1624; 19 USC Government Levels Affected: None 2612 Agency Contact: Joseph Howard, RIN: 1515–AD17 CFR Citation: 19 CFR 12 Attorney, Intellectual Property Rights BILLING CODE 4820–02–S

Department of the Treasury (TREAS) Prerule Stage Internal Revenue Service (IRS)

2676. ∑ CIRCULAR 230—PHASE 2 2677. ∑ COMMUNICATIONS EXCISE 2678. ∑ MIXED USE OUTPUT NON-SHELTER REVISIONS TAX; TAXABLE COMMUNICATION FACILITIES SERVICES Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant Legal Authority: 31 USC 330 Legal Authority: 26 USC 7805 Legal Authority: 26 USC 4251; 26 USC CFR Citation: 26 CFR 1 CFR Citation: 26 CFR 10 7805 Legal Deadline: None Legal Deadline: None CFR Citation: 26 CFR 49 Abstract: This advance notice of Abstract: These regulations propose Legal Deadline: None proposed rulemaking describes and amendments to the rules governing Abstract: This regulation provides a illustrates rules that the Internal practice before the Internal Revenue definition of taxable communications Revenue Service and Treasury Service. services under section 4251. Department expect to propose in a notice of proposed rulemaking. Timetable: Timetable: Timetable: Action Date FR Cite Action Date FR Cite Action Date FR Cite ANPRM 12/00/02 ANPRM 06/00/03 ANPRM 12/00/02 Regulatory Flexibility Analysis Regulatory Flexibility Analysis Regulatory Flexibility Analysis Required: No Required: No Required: Undetermined Small Entities Affected: No Small Entities Affected: No Small Entities Affected: No Government Levels Affected: Government Levels Affected: None Government Levels Affected: State, Undetermined Additional Information: REG-122380-02 Local Additional Information: REG-137076-02 Federalism: Undetermined Drafting attorney: Brinton T. Warren (202) 622-4940 Drafting attorney: Cynthia McGreevy Additional Information: REG-142599-02 (202) 622-3130 Reviewing attorney: Richard S. Drafting attorney: Rose M. Weber (202) Reviewing attorney: Richard A. Kocak Goldstein (202) 622-7820 622-3980 (202) 622-3130 Reviewing attorney: Bruce M. Serchuk Treasury attorney: Julian Kim (202) Treasury attorney: John Parcell (202) (202) 622-3980 622-1981 622-2578 Treasury attorney: Stephen J. Watson CC:P&A:APJP CC:P&SI (202) 622-1322 Agency Contact: Brinton T. Warren, Agency Contact: Cynthia McGreevy, CC:TEGE Attorney-Advisor, Department of the Attorney-Advisor, Department of the Agency Contact: Rose M. Weber, Treasury, Internal Revenue Service, Treasury, Internal Revenue Service, Attorney-Advisor, Department of the 1111 Constitution Avenue NW, 1111 Constitution Avenue NW, Treasury, Internal Revenue Service, Washington, DC 20224 Washington, DC 20224 1111 Constitution Avenue NW, Phone: 202 622-4940 Phone: 202 622-3130 Washington, DC 20224 RIN: 1545–BA72 RIN: 1545–BB04 Phone: 202 622-3980

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TREAS—IRS Prerule Stage

Fax: 202 622-4437 RIN: 1545–BB23

Department of the Treasury (TREAS) Proposed Rule Stage Internal Revenue Service (IRS)

2679. INTEGRATED FINANCIAL Timetable: Reviewing attorney: Katherine A. TRANSACTION Action Date FR Cite Mellody (202) 622-3090 Priority: Substantive, Nonsignificant NPRM 12/00/02 Treasury attorney: Catherine Hughes (202) 622-9407 Legal Authority: 26 USC 7805; 26 USC Regulatory Flexibility Analysis 864 Required: No CC:P&SI CFR Citation: 26 CFR 1 Small Entities Affected: No Agency Contact: William C. Bomar, Attorney-Advisor, Department of the Legal Deadline: None Government Levels Affected: None Treasury, Internal Revenue Service, Abstract: The regulation addresses Additional Information: REG-209579-92 1111 Constitution Avenue NW, whether matched book sale and (INTL-051-92) Washington, DC 20224 repurchase transactions conducted by Drafting attorney: J. Peter Luedtke (202) Phone: 202 622-7830 securities dealers qualify as integrated 874-1490 RIN: 1545–AW35 financial transactions under section 1.861-10(c). Reviewing attorney: Elizabeth Beck (202) 874-1490 2682. CONSTRUCTIVE SALES OF Timetable: Treasury attorney: Rocco Femia (202) APPRECIATED FINANCIAL POSITIONS Action Date FR Cite 622-1755 Priority: Substantive, Nonsignificant NPRM 03/00/03 CC:INTL Legal Authority: 26 USC 7805; 26 USC Regulatory Flexibility Analysis Agency Contact: J. Peter Luedtke, 1259 Required: No Attorney-Advisor, Department of the CFR Citation: 26 CFR 1 Small Entities Affected: No Treasury, Internal Revenue Service, 950 L’Enfant Plaza SW, Washington, DC Legal Deadline: None Government Levels Affected: None 20024 Abstract: These regulations relate to Additional Information: REG-209604-93 Phone: 202 874-1490 principles for determining if a taxpayer (INTL-001-93) RIN: 1545–AR32 has constructively sold an appreciated Drafting attorney: Kenneth P. Christman financial position. (202) 622-3870 2681. CAPITAL GAIN GUIDANCE Timetable: Reviewing attorney: Paul S. Epstein RELATING TO CRTS Action Date FR Cite (202) 622-3870 Priority: Substantive, Nonsignificant NPRM 12/00/02 Treasury attorney: Patricia Brown (202) Legal Authority: 26 USC 7805; 26 USC Regulatory Flexibility Analysis 622-1781 1; 26 USC 664 Required: Undetermined CC:INTL CFR Citation: 26 CFR 1 Small Entities Affected: Businesses, Agency Contact: Kenneth P. Legal Deadline: None Organizations Christman, Attorney-Advisor, Abstract: The regulation provides Government Levels Affected: None Department of the Treasury, Internal capital gain guidance relating to Additional Information: REG-102191-98 Revenue Service, 1111 Constitution charitable remainder trusts in light of Avenue NW, Washington, DC 20224 the changes made to section 1(h) of the Drafting attorney: Kathleen Sleeth (202) Phone: 202 622-3870 Internal Revenue Code by the Taxpayer 622-3920 RIN: 1545–AR20 Relief Act of 1997. Reviewing attorney: Alvin Kraft (202) Timetable: 622-3920 2680. INTERCOMPANY TRANSFER Action Date FR Cite Treasury attorney: Michael Novey (202) 622-1339 PRICING FOR SERVICES NPRM 02/00/03 Priority: Substantive, Nonsignificant Regulatory Flexibility Analysis CC:FI&P Legal Authority: 26 USC 7805 Required: No Agency Contact: Kathleen Sleeth, Attorney-Advisor, Department of the CFR Citation: Small Entities Affected: No 26 CFR 1 Treasury, Internal Revenue Service, Legal Deadline: None Government Levels Affected: None 1111 Constitution Avenue NW, Abstract: The regulations will address Additional Information: REG-110896-98 Washington, DC 20224 the transfer pricing of services between Drafting attorney: William C. Bomar Phone: 202 622-3920 related parties. (202) 622-7830 RIN: 1545–AW97

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TREAS—IRS Proposed Rule Stage

2683. STRADDLES—ONE SIDE Timetable: Phone: 202 622-4570 LARGER THAN THE OTHER Action Date FR Cite Fax: 202 622-9888 Priority: Substantive, Nonsignificant NPRM 12/00/02 RIN: 1545–AX40 Legal Authority: 26 USC 1092 Regulatory Flexibility Analysis CFR Citation: 26 CFR 1 Required: No 2686. CASH OR DEFERRED ARRANGEMENTS Legal Deadline: None Small Entities Affected: Businesses Priority: Abstract: A ‘‘straddle’’ occurs, for Government Levels Affected: None Substantive, Nonsignificant purposes of section 1092 of the Internal Additional Information: Legal Authority: 26 USC 7805 Revenue Code, when a taxpayer enters REG-108639-99 into two separate positions in financial Drafting attorney: R. Lisa Mojiri-Azad CFR Citation: 26 CFR 1 instruments that ‘‘offset’’ each other. (202) 622-6080 Legal Deadline: None Positions offset each other when, taken Reviewing attorney: Marjorie Hoffman Abstract: The proposed regulations together, they substantially diminish (202) 622-6030 update and revise regulations for cash the taxpayer’s risk of loss. A taxpayer or deferred arrangements. in a ‘‘straddle’’ is subject to various Treasury attorney: W. Thomas Reeder limitations on recognition of loss on the (202) 622-1341 Timetable: positions until both positions are CC:TEGE Action Date FR Cite liquidated. These regulations deal with Agency Contact: R. Lisa Mojiri-Azad, NPRM 12/00/02 the situation in which one position is Senior Attorney, Department of the larger than the other (that is, the Treasury, Internal Revenue Service, Regulatory Flexibility Analysis diminution of the risk of loss for one 1111 Constitution Avenue NW, Required: Undetermined position is only partial). Washington, DC 20224 Small Entities Affected: Businesses Timetable: Phone: 202 622-6080 Government Levels Affected: None Action Date FR Cite RIN: 1545–AX26 Additional Information: REG-108639-99 NPRM 12/00/02 2685. INSPECTION OF WRITTEN Drafting attorney: R. Lisa Mojiri-Azad Regulatory Flexibility Analysis (202) 622-6080 Required: No DETERMINATIONS Reviewing attorney: Marjorie Hoffman Small Entities Affected: No Priority: Substantive, Nonsignificant (202) 622-6030 Government Levels Affected: None Unfunded Mandates: Undetermined Treasury attorney: W. Thomas Reeder Legal Authority: 26 USC 7805 Additional Information: REG-107335-99 (202) 622-1341 CFR Citation: 26 CFR 301 Drafting attorney: Charles W. Culmer CC:TEGE (202) 622-3960 Legal Deadline: None Agency Contact: R. Lisa Mojiri-Azad, Reviewing attorney: Robert Williams Abstract: This regulation amends Senior Attorney, Department of the (202) 622-3960 Treasury Regulation section 301.6110 to Treasury, Internal Revenue Service, Treasury attorney: Viva Hammer (202) include Chief Counsel Advice. 1111 Constitution Avenue NW, 622-0869 Timetable: Washington, DC 20224 Phone: 202 622-6080 CC:FI&P Action Date FR Cite RIN: Agency Contact: Charles W. Culmer, NPRM 12/00/02 1545–AX43 Attorney-Advisor, Department of the Treasury, Internal Revenue Service, Regulatory Flexibility Analysis Required: No 2687. AWARDING OF COSTS AND 1111 Constitution Avenue NW, CERTAIN FEES Washington, DC 20224 Small Entities Affected: No Priority: Substantive, Nonsignificant Phone: 202 622-3960 Government Levels Affected: None RIN: Legal Authority: 26 USC 7805; 26 USC 1545–AX16 Additional Information: REG-113129-98 7430 Drafting attorney: Deborah Lambert- CFR Citation: 2684. CASH OR DEFERRED Dean (202) 622-4570 26 CFR 1 ARRANGEMENTS Reviewing attorney: Donald Squires Legal Deadline: None Priority: Substantive, Nonsignificant (202) 622-4570 Abstract: The proposed amendments to Legal Authority: 26 USC 7805 Treasury attorney: Elizabeth Askey the Treasury Regulations incorporate CFR Citation: 26 CFR 1 (202) 622-0224 the 1997 and 1998 amendments to 26 U.S.C. 7430, relating to the awarding Legal Deadline: None CC:P&A:D&PL of attorney’s fees in administrative and Abstract: This regulation updates and Agency Contact: Deborah Lambert- court proceedings. The amendments to revises regulations on qualified cash or Dean, Attorney-Advisor, Department of 26 U.S.C. 7430 were enacted under the deferred arrangements, ‘‘matching’’ the Treasury, Internal Revenue Service, Taxpayer Relief Act of 1997 and the contributions, and employee 1111 Constitution Avenue NW, IRS Restructuring and Reform Act of contributions. Washington, DC 20224 1998.

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TREAS—IRS Proposed Rule Stage

Timetable: 2689. MODIFICATION TO SECTION Small Entities Affected: No 367(A) STOCK TRANSFER Action Date FR Cite Government Levels Affected: REGULATIONS NPRM 12/00/02 Undetermined Priority: Substantive, Nonsignificant Regulatory Flexibility Analysis Federalism: Undetermined Legal Authority: 26 USC 367 Required: No Additional Information: REG-106736-00 CFR Citation: 26 CFR 1; 26 CFR 602 Small Entities Affected: No Drafting attorney: Horace Howells (202) Government Levels Affected: None Legal Deadline: None 622-3050 Abstract: This regulation will modify Additional Information: REG-111833-99 Reviewing attorney: Dianna Miosi (202) section 367(a), stock transfer 622-3050 Drafting attorney: Kerry H. Bryan (202) regulations, to address abuses under 622-7940 check-the-box and through the use of Treasury attorney: Deborah Harrington Reviewing attorneys: Susan T. Mosley convertible stock. (202) 622-1788 (202) 622-7940 and Henry S. Timetable: CC:P&SI Schneiderman (202) 622-7820 Action Date FR Cite Agency Contact: Horace Howells, Treasury attorney: Julian Kim (202) Attorney-Advisor, Department of the 622-1981 NPRM 12/00/02 Treasury, Internal Revenue Service, CC:PA:APJP Regulatory Flexibility Analysis 1111 Constitution Avenue NW, Required: No Agency Contact: Kerry H. Bryan, Washington, DC 20224 Attorney-Advisor, Department of the Small Entities Affected: No Phone: 202 622-3050 Treasury, Internal Revenue Service, Government Levels Affected: None RIN: 1545–AX93 1111 Constitution Avenue NW, Additional Information: REG-116053-99 Washington, DC 20224 Phone: 202 622-7940 Drafting attorney: Robert W. Lorence 2691. LIKE-KIND EXCHANGES (202) 622-3860 RIN: 1545–AX46 Priority: Substantive, Nonsignificant Reviewing attorney: Charles Besecky Legal Authority: 26 USC 168; 26 USC (202) 622-3860 2688. HIGHLY COMPENSATED 7805 Treasury attorney: Michael Caballero EMPLOYEE CFR Citation: (202) 622-0851 26 CFR 1 Priority: Substantive, Nonsignificant CC:INTL Legal Deadline: None Legal Authority: 26 USC 414 Agency Contact: Robert W. Lorence, Abstract: The regulations relate to like- CFR Citation: 26 CFR 1 Attorney-Advisor, Department of the kind exchanges under section 168 of Legal Deadline: None Treasury, Internal Revenue Service, the Internal Revenue Code. Abstract: The regulations provide the 1111 Constitution Avenue NW, Timetable: Washington, DC 20224 definition of highly compensated Action Date FR Cite employee. Phone: 202 622-3860 Fax: 202 622-4476 NPRM 12/00/02 Timetable: RIN: 1545–AX77 Regulatory Flexibility Analysis Action Date FR Cite Required: No NPRM 12/00/02 2690. ASSUMPTION OF Small Entities Affected: No Regulatory Flexibility Analysis PARTNERSHIP LIABILITIES Required: Government Levels Affected: None No Priority: Substantive, Nonsignificant Small Entities Affected: Additional Information: REG-106590-00 No Unfunded Mandates: Undetermined Government Levels Affected: None Drafting attorney: Alan H. Cooper (202) Legal Authority: 26 USC 752 622-3110 Additional Information: REG-111277-99 CFR Citation: 26 CFR 1 Drafting attorney: R. Lisa Mojiri-Azad Reviewing attorney: Charles Ramsey Legal Deadline: None (202) 622-6080 (202) 622-3110 Abstract: This proposed regulation Reviewing attorney: Marjorie Hoffman Treasury attorney: Christopher Ohmes prevents the acceleration or duplication (202) 622-6030 (202) 622-1335 of losses through the assumption of CC:TEGE liabilities in transactions involving CC:P&SI Agency Contact: R. Lisa Mojiri-Azad, partnerships. Agency Contact: Alan H. Cooper, Senior Attorney, Department of the Timetable: Attorney-Advisor, Department of the Treasury, Internal Revenue Service, Treasury, Internal Revenue Service, 1111 Constitution Avenue NW, Action Date FR Cite 1111 Constitution Avenue NW, Washington, DC 20224 NPRM 12/00/02 Washington, DC 20224 Phone: 202 622-6080 Regulatory Flexibility Analysis Phone: 202 622-3110 RIN: 1545–AX48 Required: Undetermined RIN: 1545–AX95

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TREAS—IRS Proposed Rule Stage

2692. ELECTING MARK-TO-MARKET Additional Information: REG-107722-00 2695. DUAL CONSOLIDATED LOSS FOR MARKETABLE STOCK OF A PFIC Drafting attorney: Robert A. Desilets, Jr. RECAPTURE EVENTS Priority: Substantive, Nonsignificant (202) 622-4910 Priority: Substantive, Nonsignificant Legal Authority: 26 USC 7805; 26 USC Reviewing attorney: Pamela W. Fuller Legal Authority: 26 USC 7805 1296 (202) 622-4910 CFR Citation: 26 CFR 1 CFR Citation: 26 CFR 1 Treasury attorney: Christopher Ohmes Legal Deadline: None (202) 622-1335 Legal Deadline: None Abstract: This proposed regulation will CC:P&A:APJP Abstract: This regulation describes the revise provisions in section 1503(d) of methods and procedures for electing Agency Contact: Robert A. Desilets Jr., the Internal Revenue Code relating to mark-to-market treatment for Attorney-Advisor, Department of the dual consolidated losses. Treasury, Internal Revenue Service, marketable stock of a PFIC. Timetable: Timetable: 1111 Constitution Avenue NW, Washington, DC 20224 Action Date FR Cite Action Date FR Cite Phone: 202 622-4910 NPRM 08/01/02 67 FR 49892 NPRM 07/31/02 67 FR 49634 RIN: 1545–AY22 Hearing 12/03/02 67 FR 49892 Hearing 11/06/02 67 FR 49634 Final Action 12/00/03 Final Action 12/00/03 2694. USE OF TAXPAYER Regulatory Flexibility Analysis Regulatory Flexibility Analysis IDENTIFYING NUMBERS Required: No Required: No Priority: Substantive, Nonsignificant Small Entities Affected: No Small Entities Affected: No Legal Authority: 26 USC 7805; 26 USC Government Levels Affected: None Government Levels Affected: None 6109; 26 USC 1445; 26 USC 897 Federalism: Undetermined Federalism: Undetermined CFR Citation: 26 CFR 1 Additional Information: REG-106879-00 Additional Information: REG-112306-00 Legal Deadline: None Drafting attorney: Kathryn T. Holman Drafting attorney: Mark R. Pollard (202) Abstract: This regulation requires the (202) 622-3860 and Kenneth D. Allison 622-3850 use of taxpayer identifying numbers on (202) 622-3860 Reviewing attorney: Phyllis Marcus submissions made by foreign taxpayers Reviewing attorney: Michael H. Frankel (202) 622-3840 to reduce or eliminate tax under (202) 622-3860 sections 897 and 1445 of the Internal CC:INTL Revenue Code. CC:INTL Agency Contact: Mark R. Pollard, Timetable: Agency Contact: Kathryn T. Holman, Attorney-Advisor, Department of the Attorney-Advisor, Department of the Treasury, Internal Revenue Service, Action Date FR Cite Treasury, Internal Revenue Service, 1111 Constitution Avenue NW, NPRM 07/26/02 67 FR 48823 1111 Constitution Avenue NW, Washington, DC 20224 Hearing 11/13/02 67 FR 48823 Washington, DC 20224 Phone: 202 622-3850 Final Action 12/00/03 Phone: 202 622-3860 RIN: 1545–AY17 Regulatory Flexibility Analysis Kenneth D. Allison, Attorney-Advisor, Required: No Department of the Treasury, Internal 2693. GUIDANCE ON CHANGES TO Small Entities Affected: No Revenue Service, 1111 Constitution THE LAWS FOR CORPORATE Government Levels Affected: None Avenue NW, Washington, DC 20224 ESTIMATED TAXES Phone: 202 622-3860 Federalism: Undetermined Priority: Substantive, Nonsignificant RIN: 1545–AY27 Additional Information: REG-106876-00 Legal Authority: 26 USC 7805; 26 USC 6655 Drafting attorney: Robert W. Lorence (202) 622-3860 2696. TAXABLE YEARS OF CFCS AND CFR Citation: Not Yet Determined FPHCS Reviewing attorney: Charles Besecky Legal Deadline: None (202) 622-3860 Priority: Substantive, Nonsignificant Abstract: The proposed regulations Treasury attorney: Michael Caballero Legal Authority: 26 USC 7805; 26 USC provide guidance on changes to the law (202) 622-0851 898 for corporate estimated taxes. CC:INTL CFR Citation: 26 CFR 1 Timetable: Agency Contact: Robert W. Lorence, Legal Deadline: None Action Date FR Cite Attorney-Advisor, Department of the Abstract: This regulation will provide NPRM 12/00/02 Treasury, Internal Revenue Service, definitions and rules for determining 1111 Constitution Avenue NW, the required year for CFCs and FPHCs. Regulatory Flexibility Analysis Washington, DC 20224 Timetable: Required: No Phone: 202 622-3860 Small Entities Affected: Businesses Fax: 202 622-4476 Action Date FR Cite Government Levels Affected: None RIN: 1545–AY24 NPRM 12/00/02

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TREAS—IRS Proposed Rule Stage

Regulatory Flexibility Analysis Phone: 202 874-1490 retirement age as the earlier of: 1) the Required: No RIN: 1545–AY38 time a participant attains normal Small Entities Affected: No retirement age under the plan; or 2) the later of the time a plan participant Government Levels Affected: 2698. DOLLAR-VALUE LIFO attains age 65, or the 5th anniversary Undetermined Priority: Substantive, Nonsignificant of the time a plan participant Federalism: Undetermined commenced participation in the plan. Legal Authority: 26 USC 472; 26 USC These regulations also would provide Additional Information: REG-108523-00 7805 section 411(d)(6) relief for amendments Drafting attorney: Carl M. Cooper (202) CFR Citation: 26 CFR 1 that modify a pension plan’s normal 622-3840 retirement age to conform with the Legal Deadline: None Reviewing attorney: Phyllis Marcus proposed regulation. (202) 622-3840 Abstract: This regulation will provide Timetable: guidance under the dollar-value last-in, Treasury attorney: Patrick Brown (202) first-out (LIFO) inventory method for Action Date FR Cite 622-1754 taxpayers that define LIFO items based NPRM 12/00/02 CC:INTL on components of cost. Regulatory Flexibility Analysis Agency Contact: Carl M. Cooper, Timetable: Required: Undetermined Attorney-Advisor, Department of the Action Date FR Cite Small Entities Affected: Treasury, Internal Revenue Service, No 1111 Constitution Avenue NW, NPRM 06/00/03 Government Levels Affected: None Washington, DC 20224 Regulatory Flexibility Analysis Additional Information: REG-125499-00 Phone: 202 622-3840 Required: No Drafting attorney: Janet A. Laufer (202) RIN: 1545–AY30 Small Entities Affected: Businesses 622-6090 Government Levels Affected: None Reviewing attorney: Marjorie Hoffman 2697. ALLOCATION OF INCOME AND Additional Information: REG-107580-00 (202) 622-6030 DEDUCTIONS FROM INTANGIBLES Treasury attorney: William Bortz (202) Drafting attorney: Scott H. Rabinowitz Priority: Substantive, Nonsignificant 622-1352 (202) 622-4970 Legal Authority: 26 USC 7805; 26 USC CC:TEGE 482 Reviewing attorney: Jeffery G. Mitchell (202) 622-4970 Agency Contact: Janet A. Laufer, CFR Citation: 26 CFR 1 Attorney-Advisor, Department of the Treasury attorney: Sharon Kay (202) Treasury, Internal Revenue Service, Legal Deadline: None 622-0865 1111 Constitution Avenue NW, Abstract: The regulation will address CC:IT&A Washington, DC 20224 the allocation of income and Phone: 202 622-6090 deductions from intangible property. Agency Contact: Scott H. Rabinowitz, Attorney-Advisor, Department of the Fax: 202 622-4084 Timetable: Treasury, Internal Revenue Service, RIN: 1545–AY61 Action Date FR Cite 1111 Constitution Avenue NW, Washington, DC 20224 NPRM 12/00/02 2700. LIABILITIES ASSUMED IN Phone: 202 622-4970 Regulatory Flexibility Analysis CERTAIN CORPORATE RIN: 1545–AY39 Required: No TRANSACTIONS Small Entities Affected: No Priority: Substantive, Nonsignificant 2699. NORMAL RETIREMENT AGE Legal Authority: 26 USC 357 Government Levels Affected: None FOR PENSION PLANS CFR Citation: 26 CFR 1 Federalism: Undetermined Priority: Substantive, Nonsignificant. Additional Information: REG-115037-00 Major status under 5 USC 801 is Legal Deadline: None undetermined. Drafting attorney: John M. Breen (202) Abstract: These proposed regulations 874-1490 Unfunded Mandates: Undetermined relate to the assumption of liabilities in certain corporate transactions under Reviewing attorney: Anne P. Shelburne Legal Authority: 26 USC 7805 section 357 of the Internal Revenue (202) 874-1490 CFR Citation: Not Yet Determined Code, and affect corporations and their shareholders. Treasury attorney: Rocco Femia (202) Legal Deadline: None 622-1755 Timetable: Abstract: These regulations will CC:INTL provide guidance regarding the Action Date FR Cite Agency Contact: John M. Breen, determination of normal retirement age NPRM 12/00/02 Attorney-Advisor, Department of the in a pension plan, including a money Treasury, Internal Revenue Service, 950 purchase pension plan, target benefit Regulatory Flexibility Analysis L’Enfant Plaza SW, Washington, DC plan and defined benefit plan. Section Required: No 20224 411(a)(8) defines the term normal Small Entities Affected: No

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TREAS—IRS Proposed Rule Stage

Government Levels Affected: None Legal Authority: 26 USC 6103 CC:P&SI Additional Information: REG-100818-01 CFR Citation: 26 CFR 301 Agency Contact: James M. Gergurich, Drafting attorney: Douglas C. Bates Legal Deadline: None Attorney-Advisor, Department of the (202) 622-7550 Treasury, Internal Revenue Service, Abstract: This proposed rule relates to 1111 Constitution Avenue NW, Reviewing attorney: Debra Carlisle the disclosure of returns and return Washington, DC 20224 (202) 622-7550 information in judicial and Phone: 202 622-3070 CC:CORP administrative tax proceedings pursuant to 26 U.S.C. 6103(h)(4). RIN: 1545–AY90 Agency Contact: Douglas C. Bates, Attorney-Advisor, Department of the Timetable: 2704. TAX SHELTER PENALTIES Treasury, Internal Revenue Service, Action Date FR Cite 1111 Constitution Avenue NW, Priority: Substantive, Nonsignificant Washington, DC 20224 NPRM 12/00/02 Legal Authority: 26 USC 6662; 26 USC Phone: 202 622-7550 Regulatory Flexibility Analysis 6664 RIN: 1545–AY74 Required: No CFR Citation: 26 CFR 301 Small Entities Affected: No Legal Deadline: None 2701. NORMALIZATION Government Levels Affected: None Abstract: The proposed regulations Priority: Substantive, Nonsignificant Additional Information: REG-120297-01 relate to sections 6662 and 6664 Legal Authority: 26 USC 7805; 26 USC Drafting attorney: David L. Fish (202) regarding tax shelter penalties. The 167; 26 USC 168; 26 USC 46 622-4590 project has arisen in connection with CFR Citation: 26 CFR 1 Treasury attorney: Elizabeth Askey the revision to Circular 230. Legal Deadline: None (202) 622-0224 Timetable: Abstract: These regulations relate to CC:P&A:DPL Action Date FR Cite the sale or deregulation of generation Agency Contact: David L. Fish, Senior NPRM 06/00/03 assets. Technician Reviewer, Department of Regulatory Flexibility Analysis Timetable: the Treasury, Internal Revenue Service, Required: No 1111 Constitution Avenue NW, Action Date FR Cite Washington, DC 20224 Small Entities Affected: No NPRM 12/00/02 Phone: 202 622-4590 Government Levels Affected: None Regulatory Flexibility Analysis RIN: 1545–AY89 Additional Information: REG-126016-01 Required: No Drafting attorney: Brinton T. Warren Small Entities Affected: No 2703. PAYMENTS FOR INTEREST IN (202) 622-4940 Government Levels Affected: PARTNERSHIP Reviewing attorney: Richard S. Undetermined Priority: Substantive, Nonsignificant Goldstein (202) 622-7820 Additional Information: REG-104385-01 Legal Authority: 26 USC 736 Treasury attorney: Julian Kim (202) Drafting attorney: David Selig (202) CFR Citation: 622-1981 622-3040 26 CFR 1 CC:P&A:APJP Reviewing attorney: Peter Friedman Legal Deadline: None (202) 622-3110 Abstract: The proposed regulations Agency Contact: Brinton T. Warren, relate to section 736(b)(3)(B), regarding Attorney-Advisor, Department of the Treasury attorney: John Parcell (202) Treasury, Internal Revenue Service, 622-2578 payments for interest in a partnership if the retiring or deceased partner was 1111 Constitution Avenue NW, CC:P&SI a general partner in the partnership. Washington, DC 20224 Phone: 202 622-4940 Agency Contact: David Selig, Attorney- Timetable: Advisor, Department of the Treasury, RIN: 1545–AY97 Internal Revenue Service, 1111 Action Date FR Cite Constitution Avenue NW, Washington, NPRM 12/00/02 DC 20224 2705. EXPENDITURES IN Phone: 202 622-3040 Regulatory Flexibility Analysis CONNECTION WITH THE CREATION Required: No OF INTANGIBLE ASSETS RIN: 1545–AY75 Small Entities Affected: No Priority: Substantive, Nonsignificant Government Levels Affected: None Legal Authority: 26 USC 7805; 26 USC 2702. DISCLOSURE OF RETURNS 263 AND RETURN INFORMATION IN Additional Information: REG-123382-01 JUDICIAL AND ADMINISTRATIVE TAX Drafting attorney: James M. Gergurich CFR Citation: 26 CFR 1 PROCEEDINGS (202) 622-3070 Legal Deadline: None Priority: Substantive, Nonsignificant Reviewing attorney: Christine Ellison Abstract: The proposed regulations Unfunded Mandates: Undetermined (202) 622-3070 provide guidance on the treatment of

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TREAS—IRS Proposed Rule Stage

costs incurred in connection with the CC:INTL Legal Deadline: None creation of an intangible asset. Agency Contact: Melissa D. Arndt, Abstract: The proposed regulations are Timetable: Attorney-Advisor, Department of the in regard to intercompany obligations. Action Date FR Cite Treasury, Internal Revenue Service, Timetable: 1111 Constitution Avenue NW, NPRM 12/00/02 Washington, DC 20224 Action Date FR Cite Regulatory Flexibility Analysis Phone: 202 622-3850 NPRM 12/00/02 Required: No RIN: 1545–BA02 Regulatory Flexibility Analysis Small Entities Affected: No Required: No Government Levels Affected: None 2707. REDUCTIONS OF ACCRUALS Small Entities Affected: No AND ALLOCATIONS BECAUSE OF Additional Information: REG-125638-01 Government Levels Affected: INCREASED AGE None Drafting attorney: Andrew J. Keyso, Jr. Priority: Additional Information: REG-107592-00 (202) 622-5020 Substantive, Nonsignificant Legal Authority: 26 USC 7805; 26 USC Drafting attorney: Frances Kelly (202) Reviewing attorney: Robert Casey (202) 411; 26 USC 411 622-7770 622-4950 CFR Citation: 26 CFR 1 Reviewing attorney: Michael J. Wilder Treasury attorney: Jodi Cohen (202) (202) 622-7750 622-0160 Legal Deadline: Final, Statutory, February 1, 1988. Treasury attorney: Audrey Nacamuli CC:IT&A (202) 622-5721 Abstract: These regulations will Agency Contact: Andrew J. Keyso Jr., prescribe rules regarding the CC:CORP Attorney-Advisor, Department of the requirement that accruals and Agency Contact: Frances Kelly, Treasury, Internal Revenue Service, allocations under qualified retirement 1111 Constitution Avenue NW, Attorney-Advisor, Department of the plans cannot be reduced because of the Treasury, Internal Revenue Service, Washington, DC 20224 attainment of any age. Phone: 202 622-5020 1111 Constitution Avenue NW, Timetable: Washington, DC 20224 RIN: 1545–BA00 Phone: 202 622-7770 Action Date FR Cite RIN: 1545–BA11 2706. ALLOCATION AND NPRM 12/00/02 APPORTIONMENT OF INTEREST Regulatory Flexibility Analysis EXPENSE Required: No 2709. DEDUCTIBILITY OF EMPLOYER CONTRIBUTIONS FOR DEFERRED Priority: Substantive, Nonsignificant Small Entities Affected: Businesses, COMPENSATION Organizations Legal Authority: 26 USC 7805; 26 USC Priority: Substantive, Nonsignificant 864 Government Levels Affected: None Legal Authority: 26 USC 7805 CFR Citation: 26 CFR 1 Additional Information: REG-209500-86 CFR Citation: 26 CFR 1 Legal Deadline: None Drafting attorney: Linda S.F. Marshall (202) 622-6090 Legal Deadline: None Abstract: This proposed regulation provides guidance with respect to Reviewing attorney: Marjorie Hoffman Abstract: These regulations will update methods of apportioning interest (202) 622-6090 and clarify the general rules for expense under section 864(e) of the Treasury attorney: Harlan Weller (202) deductibility of employer contributions Code. 622-1001 to qualified retirement plans and other deferred compensation arrangements. Timetable: CC:TEGE Timetable: Action Date FR Cite Agency Contact: Linda S.F. Marshall, Action Date FR Cite NPRM 06/00/03 Attorney-Advisor, Department of the Treasury, Internal Revenue Service, NPRM 12/00/02 Regulatory Flexibility Analysis 1111 Constitution Avenue NW, Regulatory Flexibility Analysis Required: No Washington, DC 20224 Required: No Small Entities Affected: No Phone: 202 622-6090 Small Entities Affected: Businesses Government Levels Affected: None RIN: 1545–BA10 Government Levels Affected: None Additional Information: REG-129447-01 Additional Information: Drafting attorney: Melissa D. Arndt 2708. TRANSACTIONS INVOLVING REG-139449-01 (202) 622-3850 OBLIGATIONS OF CONSOLIDATED Drafting attorney: Linda S.F. Marshall GROUP MEMBERS Reviewing attorney: Anne Devereaux (202) 622-6090 (202) 622-3850 Priority: Substantive, Nonsignificant Reviewing attorney: Mark Schwimmer Treasury attorneys: Michael Caballero Legal Authority: 26 USC 7805; 26 USC (202) 622-6090 (202) 622-0851, John Harrington (202) 1502 Treasury attorney: Thomas Reeder (202) 622-0589 CFR Citation: 26 CFR 1 622-1341

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TREAS—IRS Proposed Rule Stage

CC:TEGE Regulatory Flexibility Analysis 2713. SUSPENSION OF STATUTES OF Agency Contact: Linda S.F. Marshall, Required: No LIMITATION IN JOHN DOE AND THIRD-PARTY SUMMONS DISPUTES Attorney-Advisor, Department of the Small Entities Affected: No Treasury, Internal Revenue Service, AND EXPANSION OF TAXPAYERS’ 1111 Constitution Avenue NW, Government Levels Affected: None RIGHTS TO RECEIVE NOTICE AND Washington, DC 20224 SEEK JUDICIAL REVIEW OF THIRD Additional Information: REG-140378-01 Phone: 202 622-6090 PARTY SUMMONSES RIN: 1545–BA13 Drafting attorney: Robin M. Ferguson Priority: Substantive, Nonsignificant (202) 622-3610 Legal Authority: 26 USC 7805 2710. CONTINUATION OF A Reviewing attorney: Alan Levine (202) CFR Citation: 26 CFR 301 622-3610 CONSOLIDATED GROUP Legal Deadline: None Priority: Substantive, Nonsignificant CC:P&A:CB&S Abstract: The proposed regulation Legal Authority: 26 USC 1502 Agency Contact: Robin M. Ferguson, provides guidance regarding modified CFR Citation: 26 CFR 1 Attorney-Advisor, Department of the rules for serving summonses on third- party recordkeepers, the broadened Legal Deadline: None Treasury, Internal Revenue Service, 1111 Constitution Avenue NW, range of summonses subject to the Abstract: This regulation addresses Washington, DC 20224 notice requirements, and the issues related to the continuation of Phone: 202 622-3610 suspension of limitations periods when consolidated groups under 1.1502-75. court actions are brought or when a Timetable: RIN: 1545–BA22 summoned third party fails to fully respond to a summons. This proposed Action Date FR Cite regulation incorporates the changes 2712. GASOLINE TAX CLAIMS NPRM 12/00/02 enacted in RRA 1998, OBRA 1990, TAMRA 1988, and TRA 1986. This Regulatory Flexibility Analysis Priority: Substantive, Nonsignificant regulation is a continuation of the Required: No Legal Authority: 26 USC 7805 regulation project previously numbered Small Entities Affected: No CFR Citation: 26 CFR 48 at REG-208225-88. Government Levels Affected: None Timetable: Legal Deadline: None Additional Information: REG-126022-01 Action Date FR Cite Abstract: The proposed regulation will Drafting attorney: Christopher M. Bass NPRM 06/00/03 (202) 622-7770 provide guidance regarding claims for credit or refund of the gasoline tax Regulatory Flexibility Analysis Reviewing attorney: Edward Cohen under section 6416(a)(4) of the Internal Required: No (202) 622-7770 Revenue Code. Small Entities Affected: No CC:CORP Timetable: Government Levels Affected: None Agency Contact: Christopher M. Bass, Attorney-Advisor, Department of the Action Date FR Cite Additional Information: REG-153037-01 Treasury, Internal Revenue Service, ANPRM 10/23/01 66 FR 53564 Drafting attorney: Elizabeth D. Rawlins 1111 Constitution Avenue NW, NPRM 06/00/03 (202) 622-3630 Washington, DC 20224 Phone: 202 622-7770 Regulatory Flexibility Analysis Reviewing attorney: Robert A. Miller Required: No (202) 622-3630 RIN: 1545–BA14 Small Entities Affected: Businesses, CC:P&A:CB&S Governmental Jurisdictions Agency Contact: Elizabeth D. Rawlins, 2711. PROPERTY EXEMPT FROM Attorney-Advisor, Department of the LEVY Government Levels Affected: State, Treasury, Internal Revenue Service, Local, Tribal Priority: Substantive, Nonsignificant 1111 Constitution Avenue NW, Legal Authority: 26 USC 6334 Additional Information: REG-143219-01 Washington, DC 20224 Phone: 202 622-3630 CFR Citation: 26 CFR 301 Drafting attorney: Frank K. Boland RIN: 1545–BA31 Legal Deadline: None (202) 622-3130 Abstract: This regulation will describe CC:P&SI 2714. AMENDMENTS TO RULES FOR the judicial procedures for approval of Agency Contact: ALLOCATION OF BASIS a principal residence seizure, pursuant Frank K. Boland, to I.R.C. sections 6334(a)(13(B)(i) and Attorney-Advisor, Department of the Priority: Substantive, Nonsignificant 6334(e)(1). Treasury, Internal Revenue Service, 1111 Constitution Avenue NW, Legal Authority: 26 USC 7805; 26 USC Timetable: Washington, DC 20224 755 Action Date FR Cite Phone: 202 622-3130 CFR Citation: 26 CFR 755 NPRM 12/00/02 RIN: 1545–BA27 Legal Deadline: None

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TREAS—IRS Proposed Rule Stage

Abstract: The proposed regulation Treasury, Internal Revenue Service, Regulatory Flexibility Analysis amends the regulations under section 1111 Constitution Avenue NW, Required: Undetermined 755 (section 1.755-1) in order to better Washington, DC 20224 Small Entities Affected: No coordinate with recent revisions to Phone: 202 622-6080 Government Levels Affected: State, section 1.755-2 relating to rules for RIN: 1545–BA34 allocation of basis. Local Timetable: Additional Information: REG-163765-01 2716. INCOME FROM SOURCES Drafting attorney: Rose M. Weber (202) Action Date FR Cite WITHIN SPECIFIED POSSESSION 622-3980 NPRM 12/00/02 Priority: Substantive, Nonsignificant Reviewing attorney: Bruce M. Serchuk Regulatory Flexibility Analysis Legal Authority: 26 USC 7805; 26 USC (202) 622-3980 Required: No 931; 26 USC 911 Treasury attorney: Stephen J. Watson Small Entities Affected: No CFR Citation: 26 CFR 1 (202) 6622-1322 Government Levels Affected: None Legal Deadline: None CC:TEGE Additional Information: REG-155345-01 Abstract: This regulation will remove Agency Contact: Rose M. Weber, the reference to section 911 in the Attorney-Advisor, Department of the Drafting attorney: Craig A. Gerson (202) Treasury, Internal Revenue Service, 622-3050 section 931 regulations and update the definition of a possession under those 1111 Constitution Avenue NW, Reviewing attorney: David Haglund regulations. Washington, DC 20224 (202) 622-3050 Phone: 202 622-3980 Timetable: Treasury attorney: Deborah Harrington Fax: 202 622-4437 Action Date FR Cite (202) 622-1788 RIN: 1545–BA45 NPRM 07/00/03 CC:P&SI Regulatory Flexibility Analysis Agency Contact: Craig A. Gerson, 2718. DETERMINATION OF BASIS OF Required: No Attorney-Advisor, Department of the PARTNER’S INTEREST; SPECIAL Treasury, Internal Revenue Service, Small Entities Affected: No RULES 1111 Constitution Avenue NW, Government Levels Affected: None Priority: Substantive, Nonsignificant Washington, DC 20224 Additional Information: Legal Authority: 26 USC 7805 Phone: 202 622-3050 REG-159068-01 Drafting attorney: Jonathan A. Sambur CFR Citation: Not Yet Determined RIN: 1545–BA32 (202) 622-3840 Legal Deadline: None Reviewing attorney: Phyllis E. Marcus Abstract: These proposed regulations 2715. EARNED INCOME CREDIT (202) 622-3840 will provide the appropriate basis Priority: Substantive, Nonsignificant Treasury attorney: Michael Mundaca adjustment under section 705 in certain situations in which a corporation has Legal Authority: 26 USC 7805 (202) 622-1752 a direct or indirect interest in a CFR Citation: 26 CFR 1 CC:INTL partnership that owns stock in that Legal Deadline: None Agency Contact: Jonathan A. Sambur, corporation where the partnership Attorney-Advisor, Department of the distributes money or other property to Abstract: This regulation removes 26 Treasury, Internal Revenue Service, another partner and that partner CFR 1.32-2 because of legislative 1111 Constitution Avenue NW, recognizes gain on the distribution changes. Washington during a year in which the partnership Timetable: Phone: 202 622-3840 does not have an election under section 754 in effect, and the partnership Action Date FR Cite RIN: 1545–BA37 subsequently sells or exchanges the NPRM 12/00/02 stock. Regulatory Flexibility Analysis 2717. MULTI-FAMILY HOUSING Timetable: Required: BONDS No Action Date FR Cite Small Entities Affected: Priority: Substantive, Nonsignificant No NPRM 12/00/02 Legal Authority: 26 USC 7805 Government Levels Affected: None Regulatory Flexibility Analysis Additional Information: REG-135061-01 CFR Citation: 26 CFR 1 Required: No Drafting attorney: Shoshanna Chaiton Legal Deadline: None Small Entities Affected: No (202) 622-6080 Abstract: These regulations relate to Government Levels Affected: None various issues with respect to multi- Reviewing attorney: Karin Loverud Additional Information: REG-167648-01 (202) 622-6080 family housing bonds. Drafting attorney: Barbara MacMillan Timetable: CC:TEGE (202) 622-3050 Agency Contact: Shoshanna Chaiton, Action Date FR Cite Reviewing attorney: David Haglund Attorney-Advisor, Department of the NPRM 12/00/02 (202) 622-3050

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TREAS—IRS Proposed Rule Stage

Treasury attorney: Stephanie Robinson Abstract: The regulations relating to Regulatory Flexibility Analysis (202) 622-9858 user fees would be amended to provide Required: No CC:P&SI for the imposition of a user fee for Small Entities Affected: Businesses processing of offers to compromise. The Agency Contact: Barbara MacMillan, charging of user fees implements the Government Levels Affected: Attorney-Advisor, Department of the Independent Offices Appropriations Undetermined Treasury, Internal Revenue Service, Act, 31 U.S.C. 9701. Federalism: Undetermined 1111 Constitution Avenue NW, Timetable: Washington, DC 20224 Additional Information: REG-106681-02 Phone: 202 622-3050 Action Date FR Cite Drafting attorney: James M. Gergurich RIN: 1545–BA50 NPRM 12/00/02 (202) 622-3070 Regulatory Flexibility Analysis Reviewing attorney: Jeanne Sullivan 2719. PARTNERSHIP OPTIONS Required: No (202) 622-3070 Small Entities Affected: Priority: Substantive, Nonsignificant No Treasury attorney: Stephanie Robinson Government Levels Affected: None (202) 622-9858 Legal Authority: 26 USC 704; 26 USC 721 Additional Information: REG-103777-02 CC:P&SI CFR Citation: 26 CFR 1 Drafting attorney: Gene W. Beard (202) Agency Contact: James M. Gergurich, 622-3620 Attorney-Advisor, Department of the Legal Deadline: None Reviewing attorney: Frederick W. Treasury, Internal Revenue Service, Abstract: This proposed regulation Schindler (202) 622-3620 1111 Constitution Avenue NW, provides tax treatment of partnership Washington, DC 20224 options. Treasury attorney: Jodi Cohen (202) Phone: 202 622-3070 622-0160 Timetable: RIN: 1545–BA58 CC:P&A:CB&S Action Date FR Cite Agency Contact: Gene W. Beard, 2722. MODIFICATION OF CHECK THE NPRM 12/00/02 Attorney-Advisor, Department of the BOX Regulatory Flexibility Analysis Treasury, Internal Revenue Service, Required: No 1111 Constitution Avenue NW, Priority: Substantive, Nonsignificant Washington, DC 20224 Legal Authority: Not Yet Determined Small Entities Affected: No Phone: 202 622-3620 CFR Citation: 26 CFR 1; 26 CFR 301 Government Levels Affected: RIN: 1545–BA54 Undetermined Legal Deadline: None Federalism: Undetermined 2721. MODIFICATION OF CHECK THE Abstract: The Modification of Check Additional Information: REG-103580-02 BOX (TEMPORARY) the Box regulation will add a new section to the 301.7701-2 regulations to Priority: Drafting attorney: Audrey W. Ellis (202) Substantive, Nonsignificant provide that in certain circumstances, 622-3188 Legal Authority: Not Yet Determined namely in State law mergers and Reviewing attorneys: Matthew Lay CFR Citation: 26 CFR 1; 26 CFR 301 conversions, a surviving disregarded (202) 622-3060 and Jeanne Sullivan entity will be regarded for purposes of Legal Deadline: None (202) 622-3060 assessment and collection of prior year Abstract: The Modification of Check tax liabilities of predecessor entities. Treasury attorney: Deborah Harrington the Box regulations will add a new Thus, following a transaction in which (202) 622-1788 section to the 301.7701-2 regulations to a regarded entity is merged or CC:P&SI provide that in certain circumstances, converted into a disregarded entity, the Agency Contact: Audrey W. Ellis, namely in State law mergers and Commissioner will be able to exercise Attorney-Advisor, Department of the conversions, a surviving disregarded collection and assessment authority entity will be regarded for purposes of Treasury, Internal Revenue Service, against the disregarded entity for any assessment and collection of prior year 1111 Constitution Avenue NW, liabilities stemming from tax periods of tax liabilities of predecessor entities. Washington, DC 20224 the regarded entity prior to the date of Thus, following a transaction in which Phone: 202 622-3188 the transaction. a regarded entity is merged or RIN: 1545–BA53 converted into a disregarded entity, the Timetable: Commissioner will be able to exercise Action Date FR Cite collection and assessment authority 2720. USER FEES FOR OFFERS TO NPRM 12/00/02 COMPROMISE against the disregarded entity for any liabilities stemming from tax periods of Regulatory Flexibility Analysis Priority: Substantive, Nonsignificant the regarded entity prior to the date of Required: No Legal Authority: 26 USC 7805; 31 USC the transaction. Small Entities Affected: Businesses 9701 Timetable: Government Levels Affected: CFR Citation: 26 CFR 1 Action Date FR Cite Undetermined Legal Deadline: None Temporary Regulation 12/00/02 Federalism: Undetermined

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TREAS—IRS Proposed Rule Stage

Additional Information: REG-106681-02 2724. ALLOCATION AND Regulatory Flexibility Analysis APPORTIONMENT RULES: GUIDANCE Required: Drafting attorney: James M. Gergurich No ON SELECTED ISSUES (202) 622-3070 Small Entities Affected: No Priority: Substantive, Nonsignificant Reviewing attorney: Jeanne Sullivan Government Levels Affected: None (202) 622-3070 Legal Authority: 26 USC 7805; 26 USC Federalism: Undetermined 863 Treasury attorney: Stephanie Robinson Additional Information: REG-125628-01 (202) 622-9858 CFR Citation: 26 CFR 1 Drafting attorney: Robert W. Lorence Legal Deadline: CC:P&SI None (202) 622-3860 Abstract: This regulation provides Agency Contact: James M. Gergurich, Reviewing attorney: Charles Besecky guidance with respect to the allocation Attorney-Advisor, Department of the (202) 622-3860 and apportionment under section 861 Treasury, Internal Revenue Service, CC:INTL 1111 Constitution Avenue NW, of selected deductions; e.g., charitable Washington, DC 20224 contributions and research and Agency Contact: Robert W. Lorence, Phone: 202 622-3070 experimentation expenses. Attorney-Advisor, Department of the Timetable: Treasury, Internal Revenue Service, RIN: 1545–BA59 1111 Constitution Avenue NW, Action Date FR Cite Washington, DC 20224 2723. ABATEMENT OF INTEREST ON NPRM 06/00/03 Phone: 202 622-3860 LARGE ERRONEOUS REFUNDS Regulatory Flexibility Analysis Fax: 202 622-4476 Priority: Substantive, Nonsignificant. Required: No RIN: 1545–BA65 Major status under 5 USC 801 is Small Entities Affected: No undetermined. Government Levels Affected: None 2726. ∑ INTEREST OTHER THAN THAT OF A CREDITOR Unfunded Mandates: Undetermined Additional Information: REG-128240-01 Legal Authority: 26 USC 6404(e) Drafting attorney: Teresa B. Hughes Priority: Substantive, Nonsignificant CFR Citation: Not Yet Determined (202) 622-3850 Legal Authority: 26 USC 465; 26 USC 7805 Legal Deadline: None Reviewing attorney: Anne Devereaux (202) 622-3850 CFR Citation: 26 CFR 1 Abstract: This proposed regulation will Legal Deadline: None provide rules that address whether the Treasury attorney: John Harrington Internal Revenue Service may abate (202) 622-0589 Abstract: This regulation provides interest on an erroneous refund CC:INTL guidance under section 465(b)(3) of the exceeding $50,000 pursuant to I.R.C. Agency Contact: Teresa B. Hughes, Internal Revenue Code. The regulations section 6404(e) (26 U.S.C. 6404(e)). Attorney-Advisor, Department of the state when 465(b)(3) will apply to activities and clarify who has an Timetable: Treasury, Internal Revenue Service, 1111 Constitution Avenue NW, interest other than that of a creditor. Action Date FR Cite Washington, DC 20224 Timetable: NPRM 12/00/02 Phone: 202 622-3850 Action Date FR Cite Regulatory Flexibility Analysis RIN: 1545–BA64 NPRM 12/00/02 Required: Undetermined Regulatory Flexibility Analysis Small Entities Affected: No 2725. PROVISIONS REGARDING Required: No CROSS-BORDER TRANSACTIONS Government Levels Affected: Small Entities Affected: No Undetermined Priority: Substantive, Nonsignificant. Government Levels Affected: Federalism: Undetermined Major status under 5 USC 801 is undetermined. Undetermined Additional Information: REG-167500-01 Unfunded Mandates: Undetermined Additional Information: REG-209377-89 Drafting attorney: David A. Abernathy Legal Authority: 26 USC 7805; 26 USC Drafting attorney: Tara P. Volungis (202) 622-7940 368(a) (202) 622-3080 Reviewing attorney: Richard Goldman CFR Citation: 26 CFR 1 Reviewing attorney: Christine Ellison (202) 622-7940 (202) 622-3070 Legal Deadline: None CC:P&A:AP JP Treasury attorney: John Parcell (202) Abstract: This proposed regulation will 622-2578 Agency Contact: David A. Abernathy, make conforming changes to account Attorney-Advisor, Department of the for cross-border section 368(a)(1)(A) CC:P&SI Treasury, Internal Revenue Service, mergers. Agency Contact: Tara P. Volungis, 1111 Constitution Avenue NW, Timetable: Attorney-Advisor, Department of the Washington, DC 20224 Treasury, Internal Revenue Service, Phone: 202 622-7940 Action Date FR Cite 1111 Constitution Avenue NW, RIN: 1545–BA61 NPRM 11/00/02 Washington, DC 20224

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TREAS—IRS Proposed Rule Stage

Phone: 202 622-3080 Timetable: Phone: 202 622-6090 RIN: 1545–BA69 Action Date FR Cite RIN: 1545–BA78 NPRM 12/00/02 2727. ∑ DEFINITION OF Regulatory Flexibility Analysis 2730. ∑ REDEMPTIONS TREATED AS REORGANIZATIONS Required: Undetermined DIVIDENDS Priority: Substantive, Nonsignificant Small Entities Affected: Businesses Priority: Substantive, Nonsignificant Legal Authority: 26 USC 7805 Government Levels Affected: None Legal Authority: 26 USC 7805 CFR Citation: 26 CFR 1 CFR Citation: 26 CFR 1 Additional Information: REG-124069-02 Legal Deadline: None Legal Deadline: None Drafting attorney: Tasheaya Warren (202) 622-3860 Abstract: This proposed regulation Abstract: The regulation addresses the Reviewing attorney: Michael H. Frankel under section 302 of the Internal continuity of business enterprise and (202) 622-3860 Revenue Code (Code), permits basis of continuity of interest requirements for redeemed stock to be recovered by the a reorganization when stock ownership CC:INTL redeemed shareholder. Proposed in the target corporation represents an Agency Contact: Tasheaya Warren, regulations under section 304 of the insubstantial part of the entire value of Attorney-Advisor, Department of the Code reflect changes made by the the target corporation. Treasury, Internal Revenue Service, Internal Revenue Service Restructuring Timetable: 1111 Constitution Avenue NW, and Reform Act of 1998, Taxpayer Washington, DC 20224 Relief Act of 1997, Tax Reform Act of Action Date FR Cite Phone: 202 622-3860 1986, Deficit Reduction Act of 1984, NPRM 12/00/02 RIN: 1545–BA77 and the Tax Equity and Fiscal Regulatory Flexibility Analysis Responsibility Act of 1982 to the statute. Proposed regulations under Required: No 2729. ∑ DISCLOSURE OF RELATIVE section 304 also reference proposed Small Entities Affected: No VALUE OF DISTRIBUTION FORMS regulations under section 302 as they Government Levels Affected: None Priority: Substantive, Nonsignificant relate to the treatment of basis of redeemed stock in redemptions treated Legal Authority: 26 USC 7805(b); 26 Additional Information: REG-119726-02 as dividends. USC 417(a)(3)(A) Drafting attorney: Richard C. Starke Timetable: (202) 622-7750 CFR Citation: 26 CFR 1 Action Date FR Cite Legal Deadline: None Reviewing attorney: Kenneth Cohen NPRM 12/00/02 (202) 622-7790 Abstract: This regulation will specify the disclosures that must be made to Regulatory Flexibility Analysis Treasury attorney: Audrey Nacamuli participants in qualified pension plans Required: No (202) 622-5721 to describe the relative value of the Small Entities Affected: No CC:CORP available optional forms of benefit. Government Levels Affected: None Agency Contact: Timetable: Richard C. Starke, Additional Information: REG-150313-01 Attorney-Advisor, Department of the Action Date FR Cite Treasury, Internal Revenue Service, Drafting attorney: Lisa K. Leong (202) 1111 Constitution Avenue NW, NPRM 12/00/02 622-7530 Washington, DC 20224 Regulatory Flexibility Analysis Reviewing attorney: Lewis K. Brickates Phone: 202 622-7750 Required: No (202) 622-7530 RIN: 1545–BA71 Small Entities Affected: Businesses, Treasury attorney: Audrey Nacamuli Organizations (202) 622-5721 2728. ∑ CONTROLLED FOREIGN Government Levels Affected: None CC:CORP PARTNERSHIP REPORTING Additional Information: REG-124667-02 Agency Contact: Lisa K. Leong, Priority: Substantive, Nonsignificant. Drafting attorney: Linda S.F. Marshall Attorney-Advisor, Department of the Major status under 5 USC 801 is (202) 622-6090 Treasury, Internal Revenue Service, 1111 Constitution Avenue NW, undetermined. Reviewing attorney: Marjorie Hoffman Washington, DC 20224 (202) 622-6000 Unfunded Mandates: Undetermined Phone: 202 622-7530 Treasury attorney: Harlan Weller (202) Legal Authority: 26 USC 7805; 26 USC RIN: 1545–BA80 6038 622-1001 CC:TEGE CFR Citation: 26 CFR 1 2731. ∑ PARTNERSHIP Agency Contact: Linda S.F. Marshall, Legal Deadline: None TRANSACTIONS INVOLVING LONG- Attorney-Advisor, Department of the TERM CONTRACTS Abstract: This regulation will provide Treasury, Internal Revenue Service, guidance regarding controlled foreign 1111 Constitution Avenue NW, Priority: Substantive, Nonsignificant partnership reporting. Washington, DC 20224 Legal Authority: 26 USC 460

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TREAS—IRS Proposed Rule Stage

CFR Citation: 26 CFR 1 and will address related partnership Agency Contact: Christopher J. Wilson, Legal Deadline: None issues. Attorney-Advisor, Department of the Timetable: Treasury, Internal Revenue Service, Abstract: Currently, regulations under 1111 Constitution Avenue NW, section 460 divide the rules regarding Action Date FR Cite Washington, DC 20224 a mid-contract change in taxpayer NPRM 12/00/02 Phone: 202 622-3040 engaged in completing long-term contracts into two categories- Regulatory Flexibility Analysis RIN: 1545–BA85 constructive completion transactions Required: No and step-in-the-shoes transactions. The Small Entities Affected: Businesses 2734. ∑ GUIDANCE ON REPORTING regulations provide that a transfer Government Levels Affected: None OF DEPOSIT INTEREST PAID TO described in section 721(a) of a long- NONRESIDENT ALIENS term contract to a partnership and a Additional Information: REG-131999-02 Priority: Substantive, Nonsignificant transfer of a partnership interest are Drafting attorney: James A. Quinn (202) step-in-the-shoes transactions. These 622-3070 Legal Authority: 26 USC 7805 regulations will explain the tax CFR Citation: 26 CFR 1; 26 CFR 31 consequences of contributions of long- Reviewing attorney: Matthew Lay (202) Legal Deadline: term contracts to, transfers of interests 622-3060 None in, and distributions from, partnerships CC:P&SI Abstract: This regulation will provide holding long-term contracts. Agency Contact: James A. Quinn, guidance on the reporting requirements Timetable: Senior Counsel, Department of the for interest on deposits maintained at U.S. offices of certain financial Action Date FR Cite Treasury, Internal Revenue Service, 1111 Constitution Avenue NW, institutions and paid to nonresident NPRM 06/00/03 Washington, DC 20224 aliens that are residents of certain specified countries. Regulatory Flexibility Analysis Phone: 202 622-3070 Timetable: Required: Undetermined RIN: 1545–BA84 Small Entities Affected: No Action Date FR Cite Government Levels Affected: 2733. ∑ CARRYOVER AND STACKING NPRM 08/02/02 67 FR 50386 Undetermined RULE AMENDMENT Hearing 12/05/02 67 FR 50386 Final Action 12/00/03 Additional Information: REG-128203-02 Priority: Substantive, Nonsignificant Regulatory Flexibility Analysis Drafting attorney: Richard T. Probst Unfunded Mandates: Undetermined Required: No (202) 622-3060 Legal Authority: 26 USC 42 Small Entities Affected: No Reviewing attorney: Matthew Lay (202) CFR Citation: 26 CFR 1 622-3060 Government Levels Affected: None Legal Deadline: None Treasury attorney: Deborah Harrington Additional Information: REG-133254-02 (202) 622-1788 Abstract: The low-income housing tax Drafting attorney: Alexandra R. Helou credit rules that concern carryover (202) 622-3840 CC:P&SI allocations under section 1.42-6 and Agency Contact: Richard T. Probst, stacking rules under section 1.42-14 are Reviewing attorney: Valerie Mark Lippe Attorney-Advisor, Department of the amended to reflect changes under the (202) 622-3840 Treasury, Internal Revenue Service, Community Renewal Tax Relief Act of Treasury attorney: Patrick Brown (202) 1111 Constitution Avenue NW, 2000. 622-1781 Washington, DC 20224 Timetable: CC:INTL Phone: 202 622-3060 Action Date FR Cite Agency Contact: Alexandra R. Helou, RIN: 1545–BA81 NPRM 12/00/02 Attorney-Advisor, Department of the Treasury, Internal Revenue Service, 2732. ∑ ALLOCATION OF NEW Regulatory Flexibility Analysis 1111 Constitution Avenue NW, MARKETS TAX CREDIT Required: No Washington, DC 20224 Phone: 202 622-3840 Priority: Substantive, Nonsignificant Small Entities Affected: No RIN: 1545–BA86 Unfunded Mandates: Undetermined Government Levels Affected: Undetermined Legal Authority: 26 USC 45D; 26 USC ∑ 7805 Additional Information: REG-131997-02 2735. AGGREGATE COMPUTATION AND ALLOCATION OF RESEARCH CFR Citation: 26 CFR 1 Drafting attorney: Christopher J. Wilson (202) 622-3040 CREDIT Legal Deadline: None Reviewing attorney: Susan Reaman Priority: Substantive, Nonsignificant Abstract: The regulations will address (202) 622-3040 Legal Authority: 26 USC 7805; 26 USC how the section 45D new markets tax 41 credit should be allocated to the Treasury attorney: Steve Watson (202) partners of a partnership under section 622-1322 CFR Citation: 26 CFR 1 704(b) of the Internal Revenue Code CC:P&SI Legal Deadline: None

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TREAS—IRS Proposed Rule Stage

Abstract: This regulation will provide CC:P&A:CB&S 2738. ∑ TRANSFER OF NOTES OR guidance on the proper method of Agency Contact: Elizabeth D. Rawlins, STOCK TO PROVIDE FOR computing the research credit for a Attorney-Advisor, Department of the SATISFACTION OF CONTESTED controlled group. In addition, this Treasury, Internal Revenue Service, LIABILITIES (TEMPORARY) regulation will provide guidance on the 1111 Constitution Avenue NW, Priority: Substantive, Nonsignificant allocation of the research credit among Washington, DC 20224 Legal Authority: 26 USC 7805 members of a controlled group. Phone: 202 622-3630 CFR Citation: Timetable: Related RIN: Related To 1545-BA98 26 CFR 1 Action Date FR Cite RIN: 1545–BA89 Legal Deadline: None NPRM 12/00/02 Abstract: The temporary regulations Regulatory Flexibility Analysis 2737. ∑ TRANSFER OF NOTES OR would amend section 1.461-2 that Required: No STOCK TO PROVIDE FOR allows a taxpayer to deduct in the taxable year of transfer the amount of Small Entities Affected: No SATISFACTION OF CONTESTED LIABILITIES money or other property transferred to Government Levels Affected: None satisfy an asserted liability that the Priority: Substantive, Nonsignificant Additional Information: REG-133791-01 taxpayer contests. The amendment to Legal Authority: 26 USC 7805 section 1.461-2(c)(1) would provide that Drafting attorney: Jolene J. Shiraishi transfers of a taxpayer’s own note or CFR Citation: 26 CFR 1 (202) 622-3120 stock or the note or stock of a related Reviewing attorneys: Joseph Makurath Legal Deadline: None person are not transfers to provide for (202) 622-3120 Abstract: The proposed regulations the satisfaction of an asserted liability, Christine Ellison (202) 622-3070 would amend section 1.461-2 that except where the transfer has been allows a taxpayer to deduct in the made to the person who is asserting Treasury attorney: Julian Kim (202) the liability. 622-1981 taxable year of transfer the amount of money on other property transferred to Timetable: CC:P&SI satisfy an asserted liability that the Agency Contact: Jolene J. Shiraishi, taxpayer contests. The amendment to Action Date FR Cite Attorney-Advisor, Department of the section 1.461-2(c)(1) would provide that Temporary 12/00/02 Treasury, Internal Revenue Service, transfers of a taxpayer’s own note or Regulations 1111 Constitution Avenue NW, stock of the note or stock of a related Regulatory Flexibility Analysis Washington, DC 20044 person are not transfers to provide for Required: No Phone: 202 622-3120 the satisfaction of an asserted liability, Small Entities Affected: No Related RIN: Related To 1545-AX05 except where the transfer has been made to the person who is asserting Government Levels Affected: None RIN: 1545–BA88 the liability. Additional Information: REG-136890-02 Timetable: 2736. ∑ DESIGNATED IRS OFFICER Drafting attorney: Norma C. Rotunno Action Date FR Cite OR EMPLOYEE (202) 622-7900 Priority: Routine and Frequent NPRM 12/00/02 Reviewing attorney: Thomas D. Moffitt (202) 622-7900 Legal Authority: 26 USC 7602 Regulatory Flexibility Analysis Required: No Treasury attorney: Christopher Ohmes CFR Citation: 26 CFR 1 Small Entities Affected: No (202) 622-1335 Legal Deadline: None Government Levels Affected: None CC:IT&A Abstract: This regulatory amendment clarifies that Chief Counsel attorneys Additional Information: REG-136890-02 Agency Contact: Norma C. Rotunno, can receive the designated authority to Drafting attorney: Norma C. Rotunno Attorney-Advisor, Department of the take summoned testimony under oath. (202) 622-7900 Treasury, Internal Revenue Service, 1111 Constitution Avenue NW, Timetable: Reviewing attorney: Thomas D. Moffitt Washington, DC 20224 Action Date FR Cite (202) 622-7900 Phone: 202 622-7900 NPRM 12/00/02 Treasury attorney: Christopher Ohmes Related RIN: Related To 1545-BA90 (202) 622-1335 Regulatory Flexibility Analysis RIN: 1545–BA91 Required: No CC:IT&A Agency Contact: Norma C. Rotunno, Small Entities Affected: No ∑ Attorney-Advisor, Department of the 2739. INCLUSION RATIO Government Levels Affected: None Treasury, Internal Revenue Service, Priority: Substantive, Nonsignificant Additional Information: 1111 Constitution Avenue NW, REG-134026-02 Unfunded Mandates: Undetermined Drafting attorney: Elizabeth D. Rawlins Washington, DC 20224 Legal Authority: 26 USC 2642 (202) 622-3630 Phone: 202 622-7900 Reviewing attorney: Robert A. Miller Related RIN: Related To 1545-BA91 CFR Citation: 26 CFR 1 (202) 622-3630 RIN: 1545–BA90 Legal Deadline: None

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TREAS—IRS Proposed Rule Stage

Abstract: This proposed regulation Small Entities Affected: No CFR Citation: 26 CFR 301 issue regulations under section 642(g) Government Levels Affected: None Legal Deadline: None relating to relief provisions. Additional Information: REG-136778-02 Abstract: This regulation will expressly Timetable: Drafting attorney: Charles A. Hall (202) provide that a registered or certified Action Date FR Cite 622-4940 mail receipt is the sole means to prove delivery of a document to the Internal NPRM 06/00/03 Reviewing attorney: Judith Wall (202) Revenue Service. 622-4940 Regulatory Flexibility Analysis Timetable: Required: No Treasury attorney: John Parcell (202) Action Date FR Cite Small Entities Affected: No 622-2578 NPRM 12/00/02 Government Levels Affected: None CC:PA:APJP Agency Contact: Charles A. Hall, Regulatory Flexibility Analysis Additional Information: REG-136761-02 Attorney-Advisor, Department of the Required: Undetermined Drafting attorney: Lian A. Mito (202) Treasury, Internal Revenue Service, Small Entities Affected: No 622-7830 1111 Constitution Avenue NW, Government Levels Affected: None Reviewing attorney: James F. Hogan Washington, DC 20224 Additional Information: (202) 622-7830 Phone: 202 622-4940 REG-138176-02 Drafting attorney: Charles A. Hall (202) Treasury attorney: Catherine Hughes RIN: 1545–BA97 622-4940 (202) 622-9407 Reviewing attorney: Ashton Trice (202) CC:P&SI 2741. ∑ DESIGNATED IRS OFFICER OR EMPLOYEE (TEMPORARY) 622-4940 Agency Contact: Lian A. Mito, Priority: Routine and Frequent Treasury attorney: John Parcell (202) Attorney-Advisor, Department of the 622-2578 Treasury, Internal Revenue Service, Legal Authority: 26 USC 7602(a) CC:PA:APJP 1111 Constitution Avenue NW, CFR Citation: 26 CFR 301 Washington, DC 20224 Agency Contact: Charles A. Hall, Phone: 202 622-7830 Legal Deadline: None Attorney-Advisor, Department of the RIN: 1545–BA94 Abstract: This regulatory amendment Treasury, Internal Revenue Service, clarifies that Chief Counsel attorneys 1111 Constitution Avenue NW, can receive the designated authority to Washington, DC 20224 2740. ∑ EMPLOYMENT TAXES— take summoned testimony under oath. Phone: 202 622-4940 FAILURE-TO-DEPOSIT PENALTY Timetable: RIN: 1545–BA99 Priority: Substantive, Nonsignificant Action Date FR Cite Legal Authority: ∑ 26 USC 6656; 26 USC Temporary 06/00/03 2743. HAND CARRY RETURNS 6302 Regulations Priority: Substantive, Nonsignificant CFR Citation: 26 CFR 31 Regulatory Flexibility Analysis Legal Authority: 26 USC 6091 Legal Deadline: None Required: No CFR Citation: 26 CFR 1 Abstract: Reconsideration of Rev. Rul. Small Entities Affected: No Legal Deadline: None 75-191 (situations 1 and 2) regarding Government Levels Affected: None Abstract: This regulation provides the application of the section 6656 Additional Information: REG-134026-02 guidance to taxpayers on the proper failure-to-deposit penalty where place to file a return by hand carrying employment taxes should have been Drafting attorney: Elizabeth D. Rawlins the return to the Internal Revenue withheld but were not. Ruling provides (202) 622-3630 Service. Currently, the regulations employer will not be subject to the Reviewing attorney: Robert Miller (202) provide that handcarried returns should penalty if employer did not actually 622-3630 be filed with the District Director. withhold the taxes. In contrast, Treas. CC:P&A:CB&S Reg. section 1.1461-1(a)(2) provides that Timetable: Agency Contact: Elizabeth D. Rawlins, penalty will be due for taxes under Action Date FR Cite chapter 3 of the Code if the Attorney-Advisor, Department of the withholding agent should have Treasury, Internal Revenue Service, NPRM 12/00/02 withheld the tax but in fact did not 1111 Constitution Avenue NW, Regulatory Flexibility Analysis withhold as required. Regulation will Washington, DC 20224 Required: Undetermined Phone: 202 622-3630 conform treatment of employment taxes Small Entities Affected: No to chapter 3 taxes. Related RIN: Related To 1545-BA89 Government Levels Affected: None Timetable: RIN: 1545–BA98 Additional Information: REG-138173-02 Action Date FR Cite Drafting attorney: Ann M. Kramer (202) ∑ NPRM 12/00/02 2742. TIMELY MAILING TREATMENT 622-4940 Regulatory Flexibility Analysis Priority: Substantive, Nonsignificant Reviewing attorney: Ashton Trice (202) Required: Undetermined Legal Authority: 26 USC 7502 622-4940

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TREAS—IRS Proposed Rule Stage

Treasury attorney: John Parcell (202) 2745. ∑ REDUCED EXCLUSION OF Small Entities Affected: No 622-2578 GAIN FROM SALE OR EXCHANGE OF PRINCIPAL RESIDENCE Government Levels Affected: CC:PA:APJP (TEMPORARY) Undetermined Additional Information: Agency Contact: Ann M. Kramer, Priority: Substantive, Nonsignificant REG-137079-02 Attorney-Advisor, Department of the Legal Authority: 26 USC 121; 26 USC Drafting attorney: Celia A. Gabrysh Treasury, Internal Revenue Service, 7805 (202) 622-3130 1111 Constitution Avenue NW, CFR Citation: 26 CFR 1 Washington, DC 20224 Reviewing attorney: Richard A. Kocak (202) 622-3130 Phone: 202 622-4940 Legal Deadline: None Abstract: This regulation provides Treasury attorney: John Parcell (202) RIN: 1545–BB00 guidance on when a taxpayer who has 622-2570 not owned and used the property for CC:P&SI 2744. ∑ REDUCED EXCLUSION OF two years or who has claimed the GAIN FROM SALE OR EXCHANGE OF exclusion within the last two years is Agency Contact: Celia A. Gabrysh, PRINCIPAL RESIDENCE eligible to claim a reduced exclusion Attorney-Advisor, Department of the under section 121(c). Treasury, Internal Revenue Service, Priority: Substantive, Nonsignificant Timetable: 1111 Constitution Avenue NW, Washington, DC 20224 Action Date FR Cite Legal Authority: 26 USC 121; 26 USC Phone: 202 622-3130 7805 Temporary Regulation 12/00/02 RIN: 1545–BB03 CFR Citation: 26 CFR 1 Regulatory Flexibility Analysis Required: No Legal Deadline: None 2747. ∑ CHANGE IN USE; Small Entities Affected: No ACCELERATED COST RECOVERY Abstract: This proposed regulation Government Levels Affected: None SYTSTEM provides guidance on when a taxpayer Additional Information: REG-138882-02 who has not owned and used the Priority: Substantive, Nonsignificant Drafting attorney: Sara P. Shepherd property for two years or who has Legal Authority: 26 USC 168 claimed the exclusion within the last (202) 622-4960 two years is eligible to claim a reduced Reviewing attorney: George Baker (202) CFR Citation: 26 CFR 1 exclusion under section 121(c). 622-4930 Legal Deadline: None Treasury attorney: Elizabeth Askey Timetable: Abstract: This proposed regulation (202) 622-0224 Action Date FR Cite provides guidance under section 168 CC:IT&A regarding depreciation of property for NPRM 12/00/02 Agency Contact: Sara P. Shepherd, which the use changes. Regulatory Flexibility Analysis Attorney-Advisor, Department of the Timetable: Treasury, Internal Revenue Service, Required: No 1111 Constitution Avenue NW, Action Date FR Cite Small Entities Affected: No Washington, DC 20224 NPRM 02/00/03 Phone: 202 622-4960 Government Levels Affected: None Regulatory Flexibility Analysis RIN: 1545–BB02 Required: No Additional Information: REG-138882-02 Small Entities Affected: Businesses 2746. ∑ HEAVY VEHICLE TAX; Drafting attorney: Sara P. Shepherd DEFINITION OF HIGHWAY TRACTOR Government Levels Affected: None (202) 622-4960 Priority: Substantive, Nonsignificant Additional Information: REG-138499-02 Reviewing attorney: George Baker (202) Legal Authority: 26 USC 4051; 26 USC 622-4930 Drafting attorney: Kathleen Reed (202) 7805 622-3110 Treasury attorney: Elizabeth Askey CFR Citation: 26 CFR 48 (202) 622-0224 Reviewing attorney: Charles Ramsey Legal Deadline: None (202) 622-3110 CC:IT&A Abstract: This regulation provides the CC:P&SI definition of highway tractor under Agency Contact: Sara P. Shepherd, section 4051. Agency Contact: Kathleen Reed, Attorney-Advisor, Department of the Timetable: Attorney-Advisor, Department of the Treasury, Internal Revenue Service, Treasury, Internal Revenue Service, 1111 Constitution Avenue NW, Action Date FR Cite 1111 Constitution Avenue NW, Washington, DC 20224 NPRM 06/00/03 Washington, DC 20224 Phone: 202 622-4960 Phone: 202 622-3110 Regulatory Flexibility Analysis RIN: 1545–BB01 Required: No RIN: 1545–BB05

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TREAS—IRS Proposed Rule Stage

2748. ∑ DEPRECIATION OF VANS AND Additional Information: REG-139796-02 2751. ∑ DISTRIBUTIONS OF LIGHT TRUCKS PROPERTY Drafting attorney: Craig A. Gerson (202) Priority: Substantive, Nonsignificant 622-3050 Priority: Substantive, Nonsignificant Legal Authority: Legal Authority: 26 USC 1023; 26 USC 26 USC 280F(d)(5)(B) Reviewing attorney: David Haglund 1024; 26 USC 2032 CFR Citation: 26 CFR 1 (202) 622-3050 CFR Citation: 26 CFR 301; 26 CFR 20 Legal Deadline: None Treasury attorney: Deborah Harrington Legal Deadline: None Abstract: This regulation amends (202) 622-1788 section 1.280F-6T(c)(3) to provide that Abstract: This regulation will clarify CC:P&SI a truck or van that is a qualified the language in section 301.9100-6T to nonpersonal use vehicle, as defined in Agency Contact: Craig A. Gerson, remove confusion as to whether relief section 274(i) and section 1.274-5T(k), Attorney-Advisor, Department of the for making an election under section is not a ‘‘passenger automobile’’ for Treasury, Internal Revenue Service, 2032 is available under sections purposes of section 280F. 1111 Constitution Avenue NW, 301.9100-1 and 301-9100-3. Timetable: Washington, DC 20224 Timetable: Phone: 202 622-3050 Action Date FR Cite Action Date FR Cite RIN: 1545–BB10 NPRM 01/00/03 NPRM 12/00/02 Regulatory Flexibility Analysis Regulatory Flexibility Analysis ∑ Required: Undetermined 2750. ALLOCATION OF FOREIGN Required: No TAX CREDITS AMONG PARTNERS Small Entities Affected: Small Entities Affected: No No Priority: Substantive, Nonsignificant Government Levels Affected: Government Levels Affected: None None Additional Information: REG-139845-02 Additional Information: REG-138495-02 Unfunded Mandates: Undetermined Drafting attorney: Theresa M. Drafting attorney: Bernard P. Harvey, III Legal Authority: 26 USC 704(b); 26 Melchiorre (202) 622-7830 (202) 622-3110 USC 703(b)(3); 26 USC 702(a)(b) Reviewing attorney: Katherine A. Reviewing attorney: Charles B. Ramsey CFR Citation: 26 CFR 1 Mellody (202) 622-7830 (202) 622-3110 Legal Deadline: None Treasury attorney: Catherine Hughes Treasury attorney: John Parcell (202) (202) 622-9407 622-2578 Abstract: The regulation will provide guidance on how foreign tax credits CC:P&SI CC:P&SI must be allocated to partners under Agency Contact: Theresa M. Agency Contact: Bernard P. Harvey III, section 704(b). Melchiorre, Attorney-Advisor, Attorney-Advisor, Department of the Timetable: Department of the Treasury, Internal Treasury, Internal Revenue Service, Revenue Service, 1111 Constitution 1111 Constitution Avenue NW, Action Date FR Cite Avenue NW, Washington, DC 20224 Washington, DC 20224 NPRM 12/00/02 Phone: 202 622-7830 Phone: 202 622-3110 RIN: 1545–BB12 RIN: 1545–BB06 Regulatory Flexibility Analysis Required: No 2752. ∑ PENALTIES FOR Small Entities Affected: 2749. ∑ CAPITAL ACCOUNT BOOKUP No UNAUTHORIZED INSPECTION OF Priority: Substantive, Nonsignificant Government Levels Affected: None RETURNS Legal Authority: 26 USC 704; 26 USC Additional Information: REG-139792-02 Priority: Substantive, Nonsignificant 7805 Legal Authority: 26 USC 6103(n) Drafting attorney: Beverly M. Katz (202) CFR Citation: 26 CFR 1 622-3050 CFR Citation: 26 CFR 301 Legal Deadline: Legal Deadline: None Reviewing attorney: Daniel Carmody None Abstract: This proposed regulation will (202) 622-3050 Abstract: This regulation amends 26 expand the circumstances under which CFR 301.6103(n)-1 to require that a revaluation of partnership capital Treasury attorney: Deborah Harrington contractors notify their employees accounts is permitted. (202) 622-1788 regarding penalties for unauthorized Timetable: CC:P&SI inspection of returns and/or return information necessitated by amendment Action Date FR Cite Agency Contact: Beverly Katz, of 26 U.S.C. 7213A. Attorney-Advisor, Department of the NPRM 04/00/03 Timetable: Treasury, Internal Revenue Service, Regulatory Flexibility Analysis 1111 Constitution Avenue NW, Action Date FR Cite Required: No Washington, DC 20224 NPRM 12/00/02 Phone: 202 622-3050 Small Entities Affected: No Regulatory Flexibility Analysis Government Levels Affected: None RIN: 1545–BB11 Required: No

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TREAS—IRS Proposed Rule Stage

Small Entities Affected: No 2754. ∑ TESTIMONY Reviewing attorney: Donald M. Squires Government Levels Affected: None AUTHORIZATIONS AND REQUESTS (202) 622-4570 FOR IRS INFORMATION Additional Information: REG-129271-02 Treasury attorney: Elizabeth Askey Priority: Substantive, Nonsignificant (202) 622-0224 Drafting attorney: Carol A. Marchant (202) 622-4590 Legal Authority: 5 USC 301 CC:P&A:DP&L Reviewing attorney: Michael B. Froseh CFR Citation: 26 CFR 301 Agency Contact: Helene R. Newsome, (202) 622-4590 Legal Deadline: None Attorney-Advisor, Department of the Treasury, Internal Revenue Service, Treasury attorney: Elizabeth Askey Abstract: This proposed regulation will 1111 Constitution Avenue NW, (202) 622-0224 amend existing regulations on Washington, DC 20224 CC:P&A:D&PL testimony authorizations and requests Phone: 202 622-4570 for IRS information. Agency Contact: Carol A. Marchant, Related RIN: Related To 1545-BB17 Attorney-Advisor, Department of the Timetable: RIN: 1545–BB16 Treasury, Internal Revenue Service, Action Date FR Cite 1111 Constitution Avenue NW, NPRM 02/00/03 Washington, DC 20224 2756. ∑ INVESTIGATIVE Phone: 202 622-4590 Regulatory Flexibility Analysis DISCLOSURES (TEMPORARY) Required: No RIN: 1545–BB13 Priority: Substantive, Nonsignificant Small Entities Affected: No Legal Authority: 26 USC 6103(K)(6) 2753. ∑ STRUCTURED SETTLEMENT Government Levels Affected: None CFR Citation: 26 CFR 301 FACTORING TRANSACTIONS Additional Information: REG-140930-02 Legal Deadline: None Priority: Substantive, Nonsignificant Drafting attorney: James A. Clark (202) Legal Authority: 26 USC 115 622-4590 Abstract: This proposed regulation will amend existing regulations on Reviewing attorney: David L. Fish (202) CFR Citation: 26 CFR 1; 26 CFR 602 disclosure of return information by 622-4590 Legal Deadline: None Internal Revenue Officers and CC:P&A:DP&L Abstract: These regulations relate to employees for investigative purposes. section 5891 of the Internal Revenue Agency Contact: James A. Clark, Timetable: Attorney-Advisor, Department of the Code. Section 5891 imposes 240 Action Date FR Cite percent excise tax upon any person Treasury, Internal Revenue Service, who acquires certain payment rights in 1111 Constitution Avenue NW, Temporary Regulation 03/00/03 a structured settlement factoring Washington, DC 20224 Regulatory Flexibility Analysis transaction. The regulations provide Phone: 202 622-4590 Required: No guidance necessary to comply with the RIN: 1545–BB15 Small Entities Affected: reporting requirements of the excise No tax. Government Levels Affected: Federal 2755. ∑ INVESTIGATIVE Timetable: DISCLOSURES Additional Information: REG-140808-02 Action Date FR Cite Priority: Substantive, Nonsignificant Drafting attorney: Helene R. Newsome (202) 622-4570 NPRM 12/00/02 Legal Authority: 26 USC 6103(k)(6) Reviewing attorney: Donald M. Squires Regulatory Flexibility Analysis CFR Citation: 26 CFR 301 Required: Undetermined (202) 622-4570 Legal Deadline: None Small Entities Affected: No Treasury attorney: Elizabeth Askey Abstract: This proposed regulation will (202) 622-0224 Government Levels Affected: None amend existing regulations on CC:P&A:DP&L Additional Information: REG-139768-02 disclosure of return information by Agency Contact: Helene R. Newsome, Drafting attorney: Shareen S. Pflanz Internal Revenue Officers and Attorney-Advisor, Department of the (202) 622-4920 employees for investigative purposes. Treasury, Internal Revenue Service, Timetable: Reviewing attorney: Charles Strickland 1111 Constitution Avenue NW, (202) 622-4960 Action Date FR Cite Washington, DC 20224 CC:IT&A NPRM 03/00/03 Phone: 202 622-4570 Agency Contact: Shareen S. Pflanz, Regulatory Flexibility Analysis Related RIN: Related To 1545-BB16 Attorney-Advisor, Department of the Required: No RIN: 1545–BB17 Treasury, Internal Revenue Service, 1111 Constitution Avenue NW, Small Entities Affected: No Washington, DC 20224 Government Levels Affected: Federal 2757. ∑ TOLL TELEPHONE SERVICE- DEFINITION Phone: 202 622-4920 Additional Information: REG-140808-02 Related RIN: Related To 1545-BB24 Drafting attorney: Helene R. Newsome Priority: Substantive, Nonsignificant RIN: 1545–BB14 (202) 622-4570 Legal Authority: 26 USC 7805

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TREAS—IRS Proposed Rule Stage

CFR Citation: 26 CFR 49 Government Levels Affected: None Phone: 202 622-4930 Legal Deadline: None Federalism: Undetermined Related RIN: Related To 1545-BB19 Abstract: This proposed regulation Additional Information: REG-141832-02 RIN: 1545–BB20 provides amendments to regulations Drafting attorney: John Moriarty (202) relating to definition of toll telephone 2760. ∑ DUPLICATE TAX BENEFITS service. 622-4930 Priority: Substantive, Nonsignificant Timetable: Reviewing attorney: Donna Crissali (202) 622-4800 Legal Authority: 26 USC 7805 Action Date FR Cite CC:IT&A CFR Citation: 26 CFR 1 NPRM 12/00/02 Agency Contact: John P. Moriarty, Legal Deadline: None Regulatory Flexibility Analysis Attorney-Advisor, Department of the Abstract: This regulation prevents a Required: No Treasury, Internal Revenue Service, consolidated group from deriving more Small Entities Affected: No 1111 Constitution Avenue NW, than one tax benefit from a single Government Levels Affected: Washington, DC 20224 economic loss. A loss on consolidated Phone: 202 622-4930 Undetermined return, with respect to the sale of a Related RIN: Related To 1545-BB20 subsidiary’s stock, will be suspended to Additional Information: REG-141097-02 the extent of duplication (i.e. the group Drafting attorney: Bernard H. RIN: 1545–BB19 retains the loss asset) as long as a the Weberman (202) 622-3130 subsidiary remains a member of the Reviewing attorney: Richard Kocak 2759. ∑ SUBSTANTIATION OF group. In addition, there is a basis (202) 622-3130 INCIDENTAL EXPENSES leveling rule, which prevents groups from loading onto a single block of Treasury attorney: John Parcell (202) Priority: Substantive, Nonsignificant subsidiary stock and selling only that 622-2578 Legal Authority: 26 USC 7805; 26 USC stock, while maintaining that CC:P&SI 274(d) subsidiary as part of the group. Agency Contact: Bernard H. CFR Citation: 26 CFR 1 Timetable: Weberman, Attorney-Advisor, Legal Deadline: None Action Date FR Cite Department of the Treasury, Internal Revenue Service, 1111 Constitution Abstract: These proposed regulations NPRM 12/00/02 Avenue NW, Washington, DC 20224 amend the regulations under section Regulatory Flexibility Analysis Phone: 202 622-3130 1.274-5 to grant the Commissioner Required: No authority to establish a method under Small Entities Affected: No RIN: 1545–BB18 which a taxpayer may elect to use a specified amount or amounts for Government Levels Affected: None 2758. ∑ SUBSTANTIATION OF incidental expenses paid or incurred Additional Information: REG-131478-02 while traveling away from home in lieu INCIDENTAL EXPENSES Drafting attorney: Aimee K. Meacham of substantiating the actual incidental (TEMPORARY) (202) 622-7530 expenses. Priority: Substantive, Nonsignificant Reviewing attorney: Sean Duffley (202) Timetable: Legal Authority: 26 USC 7805; 26 622-7530 274(d) Action Date FR Cite CC:CORP CFR Citation: 26 CFR 1 NPRM 12/00/02 Agency Contact: Aimee K. Meacham, Legal Deadline: None Regulatory Flexibility Analysis Attorney-Advisor, Department of the Treasury, Internal Revenue Service, Abstract: Required: Undetermined These temporary regulations 1111 Constitution Avenue NW, Small Entities Affected: amend the regulations under section No Washington, DC 20224 1.274-5 to grant the Commissioner Government Levels Affected: None Phone: 202 622-7530 authority to establish a method under which a taxpayer may elect to use a Federalism: Undetermined RIN: 1545–BB25 specified amount or amounts for Additional Information: REG-141832-02 incidental expenses paid or incurred 2761. ∑ COST SHARING while traveling away from home in lieu Drafting attorney: John Moriarty (202) of substantiating the actual incidental 622-4930 Priority: Substantive, Nonsignificant expenses. Reviewing attorney: Donna Crissali Legal Authority: 26 USC 7805; 26 USC Timetable: (202) 622-4800 482 CFR Citation: 26 CFR 1 Action Date FR Cite CC:IT&A Legal Deadline: None NPRM 12/00/02 Agency Contact: John P. Moriarty, Attorney-Advisor, Department of the Abstract: These proposed regulations Regulatory Flexibility Analysis Treasury, Internal Revenue Service, will provide additional guidance on Required: Undetermined 1111 Constitution Avenue NW, cost sharing arrangements under Small Entities Affected: No Washington, DC 20224 section 482.

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TREAS—IRS Proposed Rule Stage

Timetable: Drafting attorney: Ginny Y. Chung (202) CFR Citation: 26 CFR 1 Action Date FR Cite 622-3850 Legal Deadline: None NPRM 05/00/03 Reviewing attorney: Bethany Ingwalson Abstract: This regulation will provide (202) 622-3850 rules with respect to whether a foreign Regulatory Flexibility Analysis CC:INTL country will be considered to grant a Required: No Agency Contact: Ginny Y. Chung, reciprocal Aircraft/Shipping exemption Small Entities Affected: No Attorney-Advisor, Department of the to U.S. corporations for purposes of Government Levels Affected: None Treasury, Internal Revenue Service, section 883 of the Code. This regulations will also provide rules with Federalism: Undetermined 1111 Constitution Avenue NW, Washington, DC 20224 respect to whether a foreign corporation Additional Information: REG-144615-02 Phone: 202 622-3850 satisfies the ownership requirements of section 883(c) and the activity Drafting attorney: Bradley A. Smith RIN: 1545–BB28 (202) 874-1490 requirements of section 883(a). The regulation affects a large segment of the Reviewing attorney: Elizabeth G. Beck 2763. ∑ EXTENSION OF TIME FOR shipping and air transport industries. (202) 874-1490 FILING RETURNS Timetable: Treasury attorney: Rocco Femia (202) Priority: Substantive, Nonsignificant Action Date FR Cite 622-1755 Legal Authority: 26 USC 6081 CC:INTL NPRM 08/02/02 67 FR 50510 CFR Citation: 26 CFR 31 Hearing 11/12/02 67 FR 50510 Agency Contact: Bradley A. Smith, Final Action 03/00/03 Attorney-Advisor, Department of the Legal Deadline: None Regulatory Flexibility Analysis Treasury, Internal Revenue Service, 950 Abstract: This regulation will amend Required: No L’Enfant Plaza South SW, Washington, the section 6081 regulations to remove DC 20024 the signature requirement for Form Small Entities Affected: Businesses Phone: 202 874-1490 8809, Request for Extension of Time to Government Levels Affected: None RIN: 1545–BB26 File Information Returns. This will Additional Information: REG-136311-01 enable filers of information returns to request an extension of time to file Drafting attorneys: Patricia A. Bray 2762. ∑ APPLICATION OF SEPARATE using an online version of the Form (202) 622-3880 and David L. Lundy LIMITATIONS TO DIVIDENDS FROM 8809. (202) 622-3880 NONCONTROLLED SECTION 902 Timetable: Reviewing attorney: Elizabeth U. CORPORATION Karzon (202) 622-3880 Action Date FR Cite Priority: Substantive, Nonsignificant Treasury attorney: Dirk Suringa (202) NPRM 12/00/02 Legal Authority: 26 USC 7805; 26 USC 622-1779 904(d)(6) Regulatory Flexibility Analysis This regulation (formerly 1545-BA07) is Required: Undetermined CFR Citation: 26 CFR 1 being reproposed and Small Entities Affected: No Legal Deadline: None Reg-208280 (1545-AJ57) is being Government Levels Affected: None withdrawn. Abstract: The Taxpayer Relief Act of 1997 amended the foreign tax credit Additional Information: REG-107618-02 CC:INTL limitation rules under section 904(d) Drafting attorney: Charles A. Hall (202) Agency Contact: Patricia A. Bray, and extended lookthrough treatment to 622-4940 Attorney-Advisor, Department of the Treasury, Internal Revenue Service, dividends paid by a 10/50 lookthrough Reviewing attorney: Judith Wall (202) 1111 Constitution Avenue NW, corporation, effective for earnings and 622-4940 profits accumulated in tax years Washington, DC 20224 beginning after 12/31/02. These CC:P&A:APJP Phone: 202 622-3880 regulations would provide guidance Agency Contact: Charles A. Hall, needed to comply with these changes, Attorney-Advisor, Department of the David L. Lundy, Attorney-Advisor, including transition rules for dividends Treasury, Internal Revenue Service, Department of the Treasury, Internal paid by a 10/50 lookthrough 1111 Constitution Avenue NW, Revenue Service, 1111 Constitution corporation. Washington, DC 20224 Avenue NW, Washington, DC 20224 Phone: 202 622-3880 Timetable: Phone: 202 622-4940 RIN: 1545–BB30 Action Date FR Cite RIN: 1545–BB29 NPRM 04/00/03 ∑ 2764. ∑ EXCLUSIONS FROM GROSS 2765. TAX SHELTER DISCLOSURE Regulatory Flexibility Analysis INCOME OF FOREIGN STATEMENTS Required: Undetermined CORPORATIONS Priority: Substantive, Nonsignificant Small Entities Affected: No Priority: Substantive, Nonsignificant Legal Authority: 26 USC 7805; 26 USC Government Levels Affected: None Legal Authority: 26 USC 7805; 26 USC 6001; 26 USC 601(a) Additional Information: REG-144784-02 883; 26 USC 872 CFR Citation: 26 CFR 1

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TREAS—IRS Proposed Rule Stage

Legal Deadline: None Regulatory Flexibility Analysis Additional Information: REG-141659-02 Required: No Abstract: These regulations modify the Drafting attorney: Richard C. Grosenick rules relating to the disclosure of Small Entities Affected: No (202) 622-7940 reportable transactions by certain Government Levels Affected: None taxpayers under section 6011(a). Reviewing attorney: Stuart Spielman Additional Information: REG-103736-00 (202) 622-7940 Timetable: Drafting attorney: Charlotte Chyr (202) CC:P&A:APJP Action Date FR Cite 622-3080 Agency Contact: Richard C. Grosenick, NPRM 01/00/03 Reviewing attorney: Mary Beth Collins Attorney-Advisor, Department of the Regulatory Flexibility Analysis (202) 622-3080 Treasury, Internal Revenue Service, Required: No Treasury attorney: Julian Kim (202) 1111 Constitution Avenue NW, Small Entities Affected: No 622-1981 Washington, DC 20224 Phone: 202 622-7940 Government Levels Affected: None CC:P&SI RIN: 1545–BB34 Additional Information: REG-103735-00 Agency Contact: Charlotte Chyr, Drafting attorney: Tara P. Volungis Attorney-Advisor, Department of the ∑ (202) 622-3080 Treasury, Internal Revenue Service, 2768. FRACTIONAL PARTS OF A 1111 Constitution Avenue NW, DOLLAR Reviewing attorney: Christine Ellison Washington, DC 20224 (202) 622-3080 Priority: Substantive, Nonsignificant Phone: 202 622-3080 Treasury attorney: Julian Kim (202) Legal Authority: 26 USC 7504 Related RIN: Related To 1545-AX79, 622-1981 Related To 1545-BA62 CFR Citation: 26 CFR 1 CC:P&SI RIN: 1545–BB33 Legal Deadline: None Agency Contact: Tara P. Volungis, Attorney-Advisor, Department of the Abstract: These proposed regulations ∑ Treasury, Internal Revenue Service, 2767. OTHER ASSESSABLE will authorize the Internal Revenue 1111 Constitution Avenue NW, PENALTIES WITH RESPECT TO THE Service to round figures when Washington, DC 20224 PREPARATION OF INCOME TAX transcribing amounts from forms into Phone: 202 622-3080 RETURNS FOR OTHER PERSONS the Service’s databases. Related RIN: Related To 1545-AX81, Priority: Substantive, Nonsignificant Timetable: Related To 1545-BA62 Legal Authority: 26 USC 6107; 26 USC Action Date FR Cite RIN: 1545–BB32 6061; 26 USC 6695; 26 USC 7805 NPRM 06/00/03 CFR Citation: 26 CFR 1 Regulatory Flexibility Analysis 2766. ∑ REQUIREMENT TO MAINTAIN Legal Deadline: None Required: No LIST OF INVESTORS IN POTENTIALLY ABUSIVE TAX SHELTERS Abstract: This proposed regulation Government Levels Affected: None relates to persons who prepare income Priority: Substantive, Nonsignificant tax returns for compensation who may Additional Information: REG-147965-02 satisfy the requirement of providing a Legal Authority: 26 USC 7805; 26 USC Drafting attorney: Marcy W. signed copy of the return to the 6112 Mendelsohn (202) 622-4940 taxpayer by copies which are singed CFR Citation: 26 CFR 301 electronically or as otherwise Reviewing attorney: Charles A. Hall Legal Deadline: None prescribed by the Secretary. (20) 622-4940 Abstract: These regulations modify the Timetable: CC:P&A:APJP rules relating to the list maintenance Action Date FR Cite requirements for sellers and organizers Agency Contact: Marcy W. of potentially abusive tax shelters NPRM 12/00/02 Mendelsohn, Attorney-Advisor, under section 6112. Department of the Treasury, Internal Regulatory Flexibility Analysis Revenue Service, 1111 Constitution Timetable: Required: No Avenue NW, Washington, DC 20224 Action Date FR Cite Small Entities Affected: No Phone: 202 622-4940 NPRM 01/00/03 Government Levels Affected: None RIN: 1545–BB35

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Department of the Treasury (TREAS) Final Rule Stage Internal Revenue Service (IRS)

2769. GOLDEN PARACHUTE CFR Citation: 26 CFR 1 Timetable: PAYMENTS Legal Deadline: None Action Date FR Cite Priority: Substantive, Nonsignificant Abstract: These regulations will NPRM 09/25/91 56 FR 48457 Unfunded Mandates: Undetermined provide rules concerning the effect of Final Action 06/00/03 Legal Authority: 26 USC 7805; 26 USC certain distributions including Regulatory Flexibility Analysis 280G dividends, redemptions, distributions Required: No pursuant to reorganizations, and Small Entities Affected: No CFR Citation: 26 CFR 1 liquidations on corporations and their Legal Deadline: None shareholders under the Foreign Government Levels Affected: None Abstract: These regulations will Investment in Real Property Tax Act. Additional Information: REG-208270-86 provide rules relating to restrictions on Regulations will also provide rules for (INTL-965-86) golden parachute payments. The determining the extent to which Drafting attorney: Kenneth P. Christman regulations will provide guidance to nonrecognition would apply to certain (202) 622-3870 taxpayers, who must comply with transfers of real property interests and the extent to which certain Reviewing attorney: Jeffrey Dorfman section 280G, by delineating the (202) 622-3870 circumstances under which payments reorganizations will be treated as sales may be considered excess parachute of property at fair market value. Treasury attorney: Patrick Brown (202) 622-1754 payments. Timetable: CC:INTL Timetable: Action Date FR Cite Agency Contact: Kenneth P. Action Date FR Cite NPRM 05/05/88 53 FR 16233 Christman, Attorney-Advisor, NPRM 05/05/89 54 FR 19390 Hearing 03/01/89 54 FR 1189 Department of the Treasury, Internal NPRM Comment 07/05/89 Final Action 12/00/02 Revenue Service, 1111 Constitution Period End Regulatory Flexibility Analysis Avenue NW, Washington, DC 20224 Hearing 11/21/89 54 FR 39548 Required: No Phone: 202 622-3870 Second NPRM 02/20/02 67 FR 7630 RIN: 1545–AM12 Second NPRM 06/05/02 Small Entities Affected: No Comment Period Government Levels Affected: None End 2772. LIMITATIONS ON PASSIVE Public Hearing 06/26/02 Additional Information: REG-209039-87 ACTIVITY LOSSES AND CREDITS— Final Action 12/00/02 (INTL-491-87) SELF-CHARGED ITEMS Regulatory Flexibility Analysis Drafting attorney: Robert W. Lorence Priority: Substantive, Nonsignificant (202) 622-3860 Required: No Legal Authority: 26 USC 0469 Small Entities Affected: No Reviewing attorney: Charles P. Besecky CFR Citation: 26 CFR 1 (202) 622-3860 Government Levels Affected: None Legal Deadline: None CC:INTL Additional Information: REG-209114-90 Abstract: The proposed regulation (EE-30-90) Agency Contact: Robert W. Lorence, addresses the treatment of self-charged Drafting attorney: Erinn Madden (202) Attorney-Advisor, Department of the items of income and expense in 622-6060 Treasury, Internal Revenue Service, connection with transactions between 1111 Constitution Avenue NW, passthrough entities and owners of Reviewing attorney: Robert Misner Washington, DC 20224 interests in those entities. (202) 622-6060 Phone: 202 622-3860 Timetable: CC:TEGE Fax: 202 622-4476 Action Date FR Cite Agency Contact: Erinn M. Madden, RIN: 1545–AK79 NPRM 04/05/91 56 FR 14034 Attorney-Advisor, Department of the Hearing 09/06/91 Treasury, Internal Revenue Service, 2771. COMPUTATION OF A BRANCH’S Final Action 12/00/02 1111 Constitution Avenue NW, TAXABLE INCOME; TAXATION OF Washington, DC 20224 Regulatory Flexibility Analysis EXCHANGE GAIN OR LOSS ON Required: No Phone: 202 622-6030 BRANCH REMITTANCES RIN: 1545–AH49 Small Entities Affected: No Priority: Substantive, Nonsignificant Government Levels Affected: None Legal Authority: 26 USC 7805 2770. NONRECOGNITION OF Additional Information: REG-209365-89 CORPORATE DISTRIBUTIONS AND CFR Citation: 26 CFR 1 (PS-39-89) REORGANIZATIONS UNDER THE Legal Deadline: None Drafting attorney: Danielle M. Grimm FOREIGN INVESTMENT IN REAL (202) 622-3080 PROPERTY TAX ACT Abstract: These regulations relate to branch rules and how to translate Reviewing attorney: Jeanne Sullivan Priority: Substantive, Nonsignificant branch income, the taxation of (202) 622-3080 Legal Authority: 26 USC 7805; 26 USC exchange gain or loss on branch Treasury attorney: John Parcell (202) 897 remittances. 622-2578

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TREAS—IRS Final Rule Stage

CC:P&SI amount of tax imposed under the FICA, published February 19, 1988 (53 FR Agency Contact: Danielle M. Grimm, the RRTA, or the income tax 4965). Final regulations, under section Attorney-Advisor, Department of the withholding provisions is paid with 414(s), were published September 19, Treasury, Internal Revenue Service, respect to any payment of wages or 1991 (56 FR 47659) under project EE- 1111 Constitution Avenue NW, compensation, proper adjustments with 129-86. The regulations under 414(q) Washington, DC 20224 respect to both the tax and amount to were split off from project EE-129-86. Phone: 202 622-3080 be deducted must be made without It is anticipated that proposed interest in such manner and in such regulations under section 414(q) will be RIN: 1545–AN64 times as the Secretary may by published in the future under project regulations prescribe. The proposed REG-209558-92 (EE-32-92). 2773. TAXATION OF GLOBAL amendments would add language to Timetable: TRADING clarify that an interest-free adjustment can be made in certain situations in Action Date FR Cite Priority: Substantive, Nonsignificant which the error is ascertained before NPRM 02/19/88 53 FR 4999 Legal Authority: 26 USC 7805; 26 USC the appropriate return is filed. The NPRM Comment 04/19/88 864; 26 USC 482; 26 USC 863 proposed amendments are intended to Period End CFR Citation: 26 CFR 1 apply only to situations in which no Partially Closed by TD 06/27/94 59 FR 32911 8548 Legal Deadline: None return was filed because the employer improperly failed to treat its workers Final Action 12/00/02 Abstract: These regulations will as employees. Regulatory Flexibility Analysis improve the taxation of global trading. Timetable: Required: No Timetable: Action Date FR Cite Small Entities Affected: No Action Date FR Cite NPRM 12/10/92 57 FR 58423 Government Levels Affected: State, ANPRM 08/28/90 55 FR 35152 NPRM Comment 02/08/93 Local NPRM 03/06/98 63 FR 11177 Period End Federalism: Undetermined NPRM Comment 06/04/98 Final Action 12/00/02 Period End Additional Information: REG-209558-92 Regulatory Flexibility Analysis Hearing 07/14/98 Drafting attorney: R. Lisa Mojiri-Azad Required: No Final Action 03/00/03 (202) 622-6080 Small Entities Affected: No Regulatory Flexibility Analysis Reviewing attorney: Marjorie Hoffman Required: No Government Levels Affected: None (202) 622-6030 Small Entities Affected: No Additional Information: REG-209538-92 Treasury attorney: W. Thomas Reeder Government Levels Affected: None (EE-12-92) (202) 622-1341 Additional Information: REG-208299-90 Drafting attorney: Karin Loverud (202) CC:TEGE (INTL-70-90) 622-6060 Agency Contact: R. Lisa Mojiri-Azad, Drafting attorney: Kenneth P. Christman Reviewing attorney: Mary Oppenheimer Senior Attorney, Department of the (202) 622-3870 (202) 622-6010 Treasury, Internal Revenue Service, Reviewing attorney: Paul S. Epstein CC:TEGE 1111 Constitution Avenue NW, (202) 622-3870 Washington, DC 20224 Agency Contact: Karin Loverud, Tax Phone: 202 622-6080 Treasury attorney: Patricia Brown (202) Law Specialist, Department of the RIN: 1545–AQ74 622-1781 Treasury, Internal Revenue Service, CC:INTL 1111 Constitution Avenue NW, Agency Contact: Kenneth P. Washington, DC 20224 2776. ESCROW FUNDS AND OTHER Christman, Attorney-Advisor, Phone: 202 622-6060 SIMILAR FUNDS Department of the Treasury, Internal RIN: 1545–AQ61 Priority: Substantive, Nonsignificant Revenue Service, 1111 Constitution Legal Authority: 26 USC 7805; 26 USC Avenue NW, Washington, DC 20224 2775. DEFINITION OF ‘‘HIGHLY 0468B Phone: 202 622-3870 COMPENSATED EMPLOYEE’’ CFR Citation: 26 CFR 1 RIN: 1545–AP01 Priority: Substantive, Nonsignificant Legal Deadline: None Legal Authority: 26 USC 7805; 26 USC Abstract: 2774. INTEREST-FREE ADJUSTMENTS This regulation provides 414 further guidance relating to certain Priority: Substantive, Nonsignificant CFR Citation: 26 CFR 1 escrow funds and other similar funds. Legal Authority: 26 USC 7805; 26 USC Legal Deadline: Timetable: 6205 None Action Date FR Cite CFR Citation: 26 CFR 31 Abstract: The regulations define the term ‘‘highly compensated employee’’ NPRM 02/01/99 64 FR 4801 Legal Deadline: None under section 414(q) of the Code. NPRM Comment 05/03/99 Abstract: Under section 6205(a)(1) of Temporary and proposed regulations, Period End the Code, if less than the correct under sections 414(q) and 414(s), were Final Action 12/00/02

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TREAS—IRS Final Rule Stage

Regulatory Flexibility Analysis TD 8700. Sections 1.475(c)-2 finalized shall provide an independent review of Required: No in TD 8700. the termination of an installment Small Entities Affected: No Agency Contact: Stephen J. Coleman, agreement. The regulations reflect the amendment to section 6159, which Government Levels Affected: None Attorney-Advisor, Department of the Treasury, Internal Revenue Service, guarantees the availability of Additional Information: REG-209619-93 1111 Constitution Avenue NW, installment agreements to taxpayers. (IA-17-93) Washington, DC 20224 Timetable: Drafting attorney: Richard Shevak (202) Phone: 202 622-3060 Action Date FR Cite 622-4930 RIN: 1545–AS85 NPRM 12/31/97 62 FR 68241 Reviewing attorney: Jeffery G. Mitchell Final Action 06/00/03 (202) 622-4930 2778. STRADDLES—- Regulatory Flexibility Analysis CC:IT&A MISCELLANEOUS ISSUES Required: No Agency Contact: Richard Shevak, Priority: Substantive, Nonsignificant Small Entities Affected: No Attorney-Advisor, Department of the Legal Authority: 26 USC 7805; 26 USC Government Levels Affected: None Treasury, Internal Revenue Service, 1092 1111 Constitution Avenue NW, Additional Information: REG-100841-97 Washington, DC 20224 CFR Citation: 26 CFR 1 Drafting attorney: Frederick W. Phone: 202 622-4930 Legal Deadline: None Schindler (202) 622-3620 RIN: 1545–AR82 Abstract: This regulation holds equity Reviewing attorney: Lawrence swaps to be straddles. Schattner (202) 622-3620 Timetable: 2777. MARK-TO-MARKET UPON CC:P&A:CB&S DISPOSITION Action Date FR Cite Agency Contact: Frederick W. Priority: Substantive, Nonsignificant NPRM 05/02/95 60 FR 21482 Schindler, Attorney-Advisor, Legal Authority: 26 USC 7805; 26 USC Final Action 12/00/02 Department of the Treasury, Internal 475 Regulatory Flexibility Analysis Revenue Service, 1111 Constitution CFR Citation: 26 CFR 1 Required: No Avenue NW, Washington, DC 20224 Phone: 202 622-3620 Legal Deadline: None Small Entities Affected: No RIN: 1545–AU97 Abstract: The regulations address the Government Levels Affected: None relationship between mark-to-market Additional Information: REG-209768-95 accounting and accrual of stated (FI-21-95) 2780. DEFINITION OF ‘‘PRIVATE interest, discount and premium, and ACTIVITY BONDS’’ ALLOCATION AND Drafting attorney: Mary Truchly (202) between mark-to-market accounting and ACCOUNTING REGULATIONS 622-3960 the tax treatment of bad debts. The Priority: Substantive, Nonsignificant regulations also provide that securities Reviewing attorney: Christina Morrison Legal Authority: 26 USC 7805; 26 USC are to be marked to market upon (202) 622-3960 141; 26 USC 142; 26 USC 145; 26 USC disposition by a dealer and the CC:FI&P 148; 26 USC 150 exemption from marking to market in Agency Contact: certain securitization transactions. Mary Truchly, CFR Citation: 26 CFR 1 Attorney-Advisor, Department of the Timetable: Treasury, Internal Revenue Service, Legal Deadline: None Action Date FR Cite 1111 Constitution Avenue NW, Abstract: These regulations will Washington, DC 20224 provide general allocation and NPRM 01/04/95 60 FR 397 Phone: 202 622-3960 accounting rules for purposes of Final Action 12/00/02 RIN: 1545–AT46 applying the private activity bond tests Regulatory Flexibility Analysis to tax-exempt bonds issued by State Required: No and local governments. 2779. AGREEMENTS FOR PAYMENT Small Entities Affected: No OF TAX LIABILITIES IN Timetable: Government Levels Affected: None INSTALLMENTS Action Date FR Cite Additional Information: REG-209724-94 Priority: Substantive, Nonsignificant NPRM 12/30/94 59 FR 67658 (FI-42-94) Legal Authority: 26 USC 7805 NPRM Comment 05/01/95 Period End Drafting attorney: Stephen J. Coleman CFR Citation: 26 CFR 301 (202) 622-3060 Final Action 06/00/03 Legal Deadline: None Reviewing attorney: Al Kraft (202) 622- Regulatory Flexibility Analysis 3920 Abstract: The regulations reflect the Required: No amendment of IRC section 6159, Small Entities Affected: No CC:FI&P section 202 of the Taxpayer Bill of Sections 1.475(a)-3 finalized in TD Rights 2, which provides that upon Government Levels Affected: None 8700. Sections 1.475(b)-4 finalized in request by a taxpayer the Secretary Additional Information: REG-101563-97

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TREAS—IRS Final Rule Stage

Drafting attorney: Bruce M. Serchuk 2782. INTEREST ON EDUCATION Government Levels Affected: None (202) 622-3980 LOANS Additional Information: REG-104924-98 CC:TEGE Priority: Substantive, Nonsignificant Drafting attorney: Stephen J. Coleman Agency Contact: Bruce M. Serchuk, Unfunded Mandates: Undetermined (202) 622-3060 Senior Technician Reviewer, Legal Authority: 26 USC 221; 26 USC Reviewing attorney: Alvin Kraft (202) Department of the Treasury, Internal 7805 622-3920 Revenue Service, 1111 Constitution Avenue NW, Washington, DC 20224 CFR Citation: 26 CFR 1 CC:FI&P Phone: 202 622-3980 Legal Deadline: None Agency Contact: Stephen J. Coleman, Fax: 202 622-4437 Attorney-Advisor, Department of the Abstract: This regulation provides Treasury, Internal Revenue Service, RIN: 1545–AU98 guidance on the deduction of interest 1111 Constitution Avenue NW, on education loans under section 221. Washington, DC 20224 2781. RETURN OF LEVIED PROPERTY Timetable: Phone: 202 622-3060 IN CERTAIN CASES Action Date FR Cite RIN: 1545–AW06 Priority: Substantive, Nonsignificant NPRM 01/21/99 64 FR 3257 Legal Authority: 26 USC 7805 Final Action 12/00/02 2784. ELECTION TO TREAT TRUST AS CFR Citation: 26 CFR 301 Regulatory Flexibility Analysis ESTATE Legal Deadline: None Required: No Priority: Substantive, Nonsignificant Abstract: Section 501(b) of the Small Entities Affected: No Legal Authority: 26 USC 645; 26 USC Taxpayer Bill of Rights 2 amended Government Levels Affected: None 7805 section 6343 of the Internal Revenue Additional Information: REG-116826-97 CFR Citation: 26 CFR 1 Code to authorize the Secretary to return levied property in four Drafting attorney: Kelly M. Davidson Legal Deadline: None enumerated circumstances. Section (202) 622-5020 Abstract: The regulation will provide 1102(d)(1)(B) of RRA 98 changed Drating attorney: Donna Crisalli (202) guidance regarding the operation of ‘‘Taxpayer Advocate’’ to ‘‘National 622-5020 section 645 of the Internal Revenue Taxpayer Advocate’’ as a person who Code, relating to certain revocable CC:IT&A determines what is in the best interest trusts treated as part of an estate. of the taxpayer. The regulations set Agency Contact: Kelly M. Davidson, Timetable: forth the circumstances in which the Attorney-Advisor, Department of the Secretary may return property and Treasury, Internal Revenue Service, 111 Action Date FR Cite procedures to implement these Constitution Avenue NW, Washington, NPRM 12/18/00 65 FR 79015 sections. DC 20224 Final Action 12/00/02 Phone: 202 622-5020 Timetable: Regulatory Flexibility Analysis Action Date FR Cite RIN: 1545–AW01 Required: No NPRM 02/14/01 66 FR 10249 Small Entities Affected: No Final Action 12/00/02 2783. MARK-TO-MARKET Government Levels Affected: None ACCOUNTING FOR DEALERS IN Regulatory Flexibility Analysis COMMODITIES AND TRADERS IN Additional Information: REG-106542-98 Required: No SECURITIES AND COMMODITIES Drafting attorney: Faith Colson (202) Small Entities Affected: No Priority: Substantive, Nonsignificant 622-3060 Government Levels Affected: None Legal Authority: 26 USC 475; 26 USC Reviewing attorney: J. Thomas Hines Additional Information: REG-101520-97 7805 (202) 622-3060 Drafting attorney: Kevin B. Connelly CFR Citation: 26 CFR 1 CC:P&SI (202) 622-3630 Legal Deadline: None Agency Contact: Faith Colson, Reviewing attorney: Robert Miller (202) Attorney-Advisor, Department of the Abstract: This regulation provides 622-3630 Treasury, Internal Revenue Service, guidance concerning mark-to-market 1111 Constitution Avenue NW, Treasury attorney: Rita Cavanagh (202) accounting for securities traders and Washington, DC 20224 622-1981 commodities dealers and traders. Phone: 202 622-3060 CC:P&A:CB&S Timetable: RIN: 1545–AW24 Agency Contact: Kevin B. Connelly, Action Date FR Cite Attorney-Advisor, Department of the Treasury, Internal Revenue Service, NPRM 01/28/99 64 FR 4374 2785. CORPORATE TAX SHELTER 1111 Constitution Avenue NW, Final Action 12/00/02 REGISTRATION Washington, DC 20224 Regulatory Flexibility Analysis Priority: Substantive, Nonsignificant Phone: 202 622-3630 Required: No Legal Authority: 26 USC 7805; 26 USC RIN: 1545–AV01 Small Entities Affected: No 6111

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TREAS—IRS Final Rule Stage

CFR Citation: 26 CFR 301 Action Date FR Cite Treasury, Internal Revenue Service, Legal Deadline: None 1111 Constitution Avenue NW, NPRM Comment 03/22/99 Washington, DC 20224 Abstract: This regulation provides Period End Phone: 202 622-4910 guidance on the registration Final Action 12/00/02 RIN: 1545–AW72 requirements for confidential corporate Regulatory Flexibility Analysis tax shelters under section 6111(d) of Required: No the Internal Revenue Code. Small Entities Affected: No 2788. QUALIFIED OFFERS Timetable: Government Levels Affected: None Priority: Substantive, Nonsignificant Action Date FR Cite Additional Information: REG-105964-98 Legal Authority: 26 USC 7805 NPRM 03/02/00 65 FR 11272 Drafting attorney: Theresa Abell (202) CFR Citation: 26 CFR 1 Public Hearing 06/20/00 622-7700 Legal Deadline: None Final Action 12/00/02 Reviewing attorney: Ken Cohen (202) Abstract: This regulation relates to the Regulatory Flexibility Analysis 622-7790 qualified offer rule allowing the Required: No CC:CORP recovery of reasonable administrative or Small Entities Affected: No Agency Contact: Theresa Abell, litigation costs. Government Levels Affected: None Attorney-Advisor, Department of the Timetable: Treasury, Internal Revenue Service, Action Date FR Cite Additional Information: REG-110311-98 1111 Constitution Avenue NW, Drafting attorneys: Danielle M. Grimm Washington, DC 20224 NPRM 01/04/01 66 FR 749 (202) 622-3080 and Tara P. Volungis Phone: 202 622-7700 Final Action 12/00/02 (202) 622-3080 RIN: 1545–AW30 Regulatory Flexibility Analysis Reviewing attorney: Christine Ellison Required: No (202) 622-3070 2787. REPORTING OF PAYMENTS TO Small Entities Affected: No CC:P&SI ATTORNEY Government Levels Affected: None Agency Contact: Danielle M. Grimm, Priority: Substantive, Nonsignificant Additional Information: REG-121928-98 Attorney-Advisor, Department of the Unfunded Mandates: Undetermined Drafting attorney: Melinda G. Williams Treasury, Internal Revenue Service, Legal Authority: 26 USC 6045 (202) 622-7940 1111 Constitution Avenue NW, Washington, DC 20224 CFR Citation: 26 CFR 1 Reviewing attorneys: Henry Schneiderman (202) 622-7820 and Phone: 202 622-3080 Legal Deadline: None Susan T. Mosley (202) 622-7940 Abstract: The regulation provides Tara P. Volungis, Attorney-Advisor, Treasury attorney: Julian Kim (202) information reporting requirements for Department of the Treasury, Internal 622-1981 Revenue Service, 1111 Constitution payments of gross proceeds made in the CC:PA:APJP Avenue NW, Washington, DC 20224 course of a trade or business to Phone: 202 622-3080 attorneys in connection with legal Agency Contact: Melinda G. Williams, services. Attorney-Advisor, Department of the Related RIN: Related To 1545-AX81, Timetable: Treasury, Internal Revenue Service, Related To 1545-AX79, Related To 1111 Constitution Avenue NW, 1545-BA62 Action Date FR Cite Washington, DC 20224 RIN: 1545–AW26 NPRM 05/21/99 64 FR 27730 Phone: 202 622-7940 Second NPRM 05/17/02 67 FR 35064 RIN: 1545–AW99 Final Action 12/00/02 2786. INTERCOMPANY OBLIGATIONS Regulatory Flexibility Analysis Priority: Substantive, Nonsignificant Required: No 2789. NOTICE OF CONTACT OF THIRD PARTIES Legal Authority: 26 USC 1502; 26 USC Small Entities Affected: No 7805 Priority: Substantive, Nonsignificant Government Levels Affected: None CFR Citation: Legal Authority: 26 USC 7805 26 CFR 1 Additional Information: REG-126024-01 CFR Citation: Legal Deadline: None Drafting attorney: Nancy L. Rose (202) 26 CFR 301 Abstract: The regulation provides 622-4910 Legal Deadline: None clarification of the tax treatment of Reviewing attorney: James C. Gibbons Abstract: This regulation implements certain transfers of intercompany (202) 622-4910 and interprets section 7602(c) of the obligations by or to a member of a Internal Revenue Code, concerning consolidated group. Treasury attorney: Michael Novey (202) 622-1339 third-party contacts. The Restructuring Timetable: and Reform Act of 1998, section CC:P&A:APJP 3417(a), created a new section 7602(c), Action Date FR Cite Agency Contact: Nancy L. Rose, which provides that the IRS may not NPRM 12/18/98 63 FR 70354 Attorney-Advisor, Department of the contact third parties with respect to the

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TREAS—IRS Final Rule Stage

determination or collection of the tax Reviewing attorney: Joseph H. CFR Citation: 26 CFR 48 liability of a taxpayer without Makurath (202) 622-3120 Legal Deadline: None providing reasonable notice to the Treasury attorney: Julian Kim (202) Abstract: This regulation provides taxpayer in advance. It also requires the 622-1981 IRS to keep a list of contacts and amendments to regulations relating to provide it periodically to the taxpayer. CC:P&SI definition of a highway vehicle. Timetable: Agency Contact: Jolene J. Shiraishi, Timetable: Attorney-Advisor, Department of the Action Date FR Cite Action Date FR Cite Treasury, Internal Revenue Service, NPRM 01/02/01 66 FR 77 1111 Constitution Avenue NW, NPRM 06/06/02 67 FR 38913 Final Action 12/00/02 Washington, DC 20044 Final Action 06/00/03 Regulatory Flexibility Analysis Phone: 202 622-3120 Regulatory Flexibility Analysis Required: No Related RIN: Related To 1545-BA88 Required: No Small Entities Affected: No Small Entities Affected: No RIN: 1545–AX05 Government Levels Affected: None Government Levels Affected: None Additional Information: REG-104906-99 2791. DELAY RENTAL PAYMENTS Additional Information: REG-103829-99 Drafting attorney: Charles B. Priority: Substantive, Nonsignificant Drafting attorney: Bernard H. Christopher (202) 622-3630 Weberman (202) 622-3130 Legal Authority: 26 USC 263 Reviewing attorney: Robert A. Miller Reviewing attorney: Richard Kocak (202) 622-3630 CFR Citation: 26 CFR 1 (202) 622-3130 Treasury attorney: Julian Kim (202) Legal Deadline: None Treasury attorney: John Parcell (202) 622-1981 Abstract: The regulations clarify that 622-2578 CC:P&A:CB&S section 1.612-3(c) applies to delay CC:P&SI rental payments to the extent that Agency Contact: Charles B. Agency Contact: Bernard H. section 263A does not require the Christopher, Attorney-Advisor, Weberman, Attorney-Advisor, payments to be capitalized. Department of the Treasury, Internal Department of the Treasury, Internal Revenue Service, 1111 Constitution Timetable: Revenue Service, 1111 Constitution Avenue NW, Washington, DC 20224 Action Date FR Cite Avenue NW, Washington, DC 20224 Phone: 202 622-3630 Phone: 202 622-3130 NPRM 02/08/00 65 FR 6090 RIN: 1545–AX04 Public Hearing 05/26/00 RIN: 1545–AX10 Final Action 12/00/02 2790. ALLOCATION OF RESEARCH Regulatory Flexibility Analysis 2793. GUIDANCE ON COST CREDIT Required: No RECOVERY IN THE ENTERTAINMENT Priority: INDUSTRY Substantive, Nonsignificant Small Entities Affected: No Legal Authority: 26 USC 7805; 26 USC Priority: Substantive, Nonsignificant Government Levels Affected: None 41 Legal Authority: 26 USC 7805 Additional Information: REG-103882-99 CFR Citation: 26 CFR 1 CFR Citation: 26 CFR 1 Legal Deadline: None Drafting attorney: Brenda M. Stewart (202) 622-3120 Legal Deadline: None Abstract: This regulation will provide Abstract: This regulation relates to the guidance on the proper method of Reviewing attorney: J.H. Makurath (202) 622-3120 application of the income forecast computing the research credit for a method under section 167(g) of the controlled group and the allocation of Treasury attorney: John Parcell (202) Internal Revenue Code. the research credit among members of 622-2578 the controlled group. Timetable: CC:P&SI Timetable: Action Date FR Cite Agency Contact: Brenda M. Stewart, Action Date FR Cite Attorney-Advisor, Department of the NPRM 05/31/02 67 FR 38025 Final Action 06/00/03 NPRM 01/04/00 65 FR 258 Treasury, Internal Revenue Service, Public Hearing 04/26/00 1111 Constitution Avenue NW, Regulatory Flexibility Analysis Final Action 12/00/02 Washington, DC 20224 Required: No Regulatory Flexibility Analysis Phone: 202 622-3120 Small Entities Affected: No Required: No RIN: 1545–AX06 Government Levels Affected: None Small Entities Affected: No Additional Information: REG-103823-99 2792. HIGHWAY VEHICLE— Government Levels Affected: None Drafting attorney: Bernard P. Harvey, III DEFINITION Additional Information: REG-105606-99 (202) 622-3110 Drafting attorney: Jolene J. Shiraishi Priority: Substantive, Nonsignificant Reviewing attorney: Charles B. Ramsey (202) 622-3120 Legal Authority: 26 USC 7805 (202) 622-3110

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TREAS—IRS Final Rule Stage

Treasury attorney: Christopher Ohmes 2795. EXCLUSION OF GAIN ON THE Timetable: (202) 622-0865 SALE OR EXCHANGE OF PRINCIPAL Action Date FR Cite RESIDENCE CC:P&SI NPRM 01/17/01 66 FR 3916 Priority: Substantive, Nonsignificant Final Action 12/00/02 Agency Contact: Bernard P. Harvey III, Legal Authority: 26 USC 7805; 26 USC Attorney-Advisor, Department of the Regulatory Flexibility Analysis 121 Treasury, Internal Revenue Service, Required: No 1111 Constitution Avenue NW, CFR Citation: 26 CFR 1 Small Entities Affected: No Washington, DC 20224 Legal Deadline: None Government Levels Affected: Phone: 202 622-3110 Abstract: These regulations reflect Undetermined RIN: 1545–AX12 changes made by the Taxpayer Relief Additional Information: REG-109481-99 Act of 1997 to sections 121 and 1034 of the Code, relating to the exclusion Drafting attorney: Robert M. Walsh 2794. ALLOCATING BASIS (202) 622-6090 ADJUSTMENTS of gain from the sale or exchange of a taxpayer’s principal residence. Reviewing attorney: Marjorie Hoffman Priority: Substantive, Nonsignificant Timetable: (202) 622-6000 Legal Authority: 26 USC 7805; 26 USC Action Date FR Cite CC:TEGE 755; 26 USC 1060 NPRM 10/10/00 65 FR 60136 Agency Contact: Robert M. Walsh, Attorney-Advisor, Department of the CFR Citation: 26 CFR 1 Public Hearing 01/23/01 Final Action 12/00/02 Treasury, Internal Revenue Service, Legal Deadline: None 1111 Constitution Avenue NW, Regulatory Flexibility Analysis Washington, DC 20224 Abstract: The regulations will provide Required: No Phone: 202 622-6090 rules for determining the fair market Small Entities Affected: No RIN: 1545–AX34 value of partnership assets for the purpose of allocating basis adjustments Government Levels Affected: None under sections 732(d), 734(b) and Additional Information: REG-105235-99 2797. COMPENSATION DEFERRED 743(b) among partnership assets under UNDER ELIGIBLE SECTION 457(B) Drafting attorney: Sara P. Shepherd section 755, using the residual method PLANS (202) 622-4960 of section 1060 of the Internal Revenue Priority: Substantive, Nonsignificant Code. Reviewing attorney: George Baker (202) 622-4960 Legal Authority: 26 USC 457 Timetable: Treasury attorney: Elizabeth Askey CFR Citation: 26 CFR 1 Action Date FR Cite (202) 622-0224 Legal Deadline: None NPRM 04/05/00 65 FR 17829 CC:IT&A Abstract: The regulations relate to Final Action 12/00/02 Agency Contact: Sara P. Shepherd, deferred compensation plans of State Regulatory Flexibility Analysis Attorney-Advisor, Department of the and local governments and tax-exempt Required: No Treasury, Internal Revenue Service, entities under section 457 of the 1111 Constitution Avenue NW, Internal Revenue Code. Small Entities Affected: No Washington, DC 20224 Timetable: Phone: 202 622-4960 Government Levels Affected: None Action Date FR Cite RIN: 1545–AX28 Additional Information: REG-107872-99 NPRM 05/08/02 67 FR 30826 Public Hearing 08/29/02 67 FR 43574 Drafting attorney: Craig A. Gerson (202) 2796. SPECIAL RULES FOR Final Action 04/00/03 622-3050 RETROACTIVE PAYMENTS UNDER Regulatory Flexibility Analysis Reviewing attorney: David Haglund SECTION 417(A)(7)(A) FOR QUALIFIED Required: Undetermined RETIREMENT PLANS (202) 622-3050 Small Entities Affected: No Priority: Substantive, Nonsignificant Treasury attorney: Deborah Harrington Government Levels Affected: State, (202) 622-1788 Legal Authority: 26 USC 417; 26 USC Local 7805 CC:P&SI Federalism: Undetermined CFR Citation: 26 CFR 1 Additional Information: REG-105885-99 Agency Contact: Craig A. Gerson, Legal Deadline: None Attorney-Advisor, Department of the Drafting attorney: Cheryl E. Press (202) Treasury, Internal Revenue Service, Abstract: The regulation provides 622-6060 1111 Constitution Avenue NW, guidance regarding the special rule in IRC section 417(a)(7)(A), which permits Reviewing attorney: Robert Patchell Washington, DC 20224 (202) 622-6060 Phone: 202 622-3050 qualified retirement plans to provide written explanation of QJSA after the Treasury attorney: William Bortz (202) RIN: 1545–AX18 annuity starting date. 622-1352

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TREAS—IRS Final Rule Stage

CC:TEGE CFR Citation: 26 CFR 1 Small Entities Affected: No Agency Contact: Cheryl E. Press, Legal Deadline: None Government Levels Affected: None Attorney-Advisor, Department of the Abstract: The regulation will provide Additional Information: REG-103736-00 Treasury, Internal Revenue Service, guidance on the application of rules for Drafting attorneys: Danielle M. Grimm 1111 Constitution Avenue NW, determining the income tax treatment Washington, DC 20224 (202) 622-3080 and Tara P. Volungis to be accorded loans to participants or (202) 622-3080 Phone: 202 622-6060 beneficiaries from qualified employer Fax: 202 622-4631 plans. The loans rules are provided in Reviewing attorney: Christine Ellison RIN: 1545–AX52 section 72(p) of the Internal Revenue (202) 622-3080 Code. CC:P&SI 2798. STOCK TRANSFER RULES: Timetable: Agency Contact: Danielle M. Grimm, Attorney-Advisor, Department of the CARRYOVER OF EARNINGS AND Action Date FR Cite TAXES Treasury, Internal Revenue Service, NPRM 07/31/00 65 FR 46677 1111 Constitution Avenue NW, Priority: Substantive, Nonsignificant Hearing 12/06/00 Washington, DC 20224 Legal Authority: 26 USC 7805; 26 USC Final Action 12/00/02 Phone: 202 622-3080 367 Regulatory Flexibility Analysis CFR Citation: 26 CFR 1 Required: No Tara P. Volungis, Attorney-Advisor, Department of the Treasury, Internal Legal Deadline: None Small Entities Affected: No Revenue Service, 1111 Constitution Abstract: This regulation provides Government Levels Affected: None Avenue NW, Washington, DC 20224 guidance with respect to how earnings Additional Information: REG-116495-99 Phone: 202 622-3080 and profits and foreign income tax Related RIN: Related To 1545-AW26, Drafting attorney: Vernon Carter (202) accounts carry over under section 381 Related To 1545-AX81, Related To 622-6060 and are allocated under section 312 in 1545-BA62 certain transactions described in Reviewing attorney: Catherine RIN: 1545–AX79 section 367(b) of the Internal Revenue Fernandez (202) 622-6030 Code. Treasury attorney: William Bortz (202) Timetable: 622-1352 2801. TAX SHELTER DISCLOSURE STATEMENTS Action Date FR Cite CC:TEGE Priority: Substantive, Nonsignificant NPRM 11/15/00 65 FR 69138 Agency Contact: Vernon Carter, Tax Final Action 06/00/03 Law Specialist, Department of the Legal Authority: 26 USC 6011; 26 USC 7805 Regulatory Flexibility Analysis Treasury, Internal Revenue Service, Required: No 1111 Constitution Avenue NW, CFR Citation: 26 CFR 1; 26 CFR 602 Small Entities Affected: No Washington, DC 20224 Legal Deadline: None Phone: 202 622-6060 Government Levels Affected: None Abstract: The regulations require RIN: 1545–AX68 certain taxpayers to file a statement Additional Information: REG-116050-99 under section 6011 and maintain Drafting attorney: Mark R. Pollard (202) 2800. REQUIREMENT TO MAINTAIN certain documents under section 6001 622-3850 LIST OF INVESTORS IN POTENTIALLY of the Internal Revenue Code. Reviewing attorney: Anne Devereaux ABUSIVE TAX SHELTERS Timetable: (202) 622-3850 Priority: Substantive, Nonsignificant Action Date FR Cite Treasury attorney: Michael Caballero Legal Authority: NPRM 03/02/00 65 FR 11269 (202) 622-0851 26 USC 6112; 26 USC 7805 Public Hearing 06/20/00 65 FR 11270 CC:INTL CFR Citation: 26 CFR 301; 26 CFR 602 Final Action 12/00/02 Agency Contact: Mark R. Pollard, Legal Deadline: None Regulatory Flexibility Analysis Attorney-Advisor, Department of the Required: No Treasury, Internal Revenue Service, Abstract: These regulations require the Small Entities Affected: 1111 Constitution Avenue NW, maintenance of lists of investors in No Washington, DC 20224 potentially abusive tax shelters Government Levels Affected: None Phone: 202 622-3850 described in section 6112 of the Additional Information: REG-103735-00 Internal Revenue Code. RIN: 1545–AX65 Drafting attorneys: Danielle M. Grimm Timetable: (202) 622-3080 and Tara P. Volungis 2799. LOANS TO PARTICIPANTS OR Action Date FR Cite (202) 622-3080 BENEFICIARIES FROM QUALIFIED NPRM 03/02/00 65 FR 11271 Reviewing attorney: Christine Ellison EMPLOYEE PLANS Hearing 06/20/00 (202) 622-3080 Priority: Substantive, Nonsignificant Final Action 12/00/02 CC:P&SI Legal Authority: 26 USC 7805; 26 USC Regulatory Flexibility Analysis Agency Contact: Danielle M. Grimm, 72 Required: No Attorney-Advisor, Department of the

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TREAS—IRS Final Rule Stage

Treasury, Internal Revenue Service, Treasury attorney: Elizabeth Askey 2804. DEFINITION OF INCOME 1111 Constitution Avenue NW, (202) 622-0224 Priority: Substantive, Nonsignificant Washington, DC 20224 CC:P&A:D&PL Phone: 202 622-3080 Legal Authority: 26 USC 643; 26 USC Agency Contact: Joseph E. Conley, 7805 Tara P. Volungis, Attorney-Advisor, Attorney-Advisor, Department of the CFR Citation: 26 CFR 1 Department of the Treasury, Internal Treasury, Internal Revenue Service, Legal Deadline: None Revenue Service, 1111 Constitution 1111 Constitution Avenue NW, Avenue NW, Washington, DC 20224 Washington, DC 20224 Abstract: The regulations provide Phone: 202 622-3080 Phone: 202 622-4580 guidance under section 643 of the Related RIN: Internal Revenue Code, on whether Related To 1545-AX79, RIN: 1545–AX85 Related To 1545-AW26, Related To State law definition of trust income is 1545-BA62 trust income for Federal tax purposes. Timetable: RIN: 1545–AX81 2803. STATUTE OF LIMITATIONS ON COLLECTION INSTALLMENT Action Date FR Cite AGREEMENTS 2802. DISCLOSURE OF RETURN AND NPRM 02/15/01 66 FR 1039 RETURN INFORMATION TO Priority: Substantive, Nonsignificant Final Action 12/00/02 DESIGNEE OF TAXPAYER Legal Authority: 26 USC 6331 Regulatory Flexibility Analysis Required: No Priority: Substantive, Nonsignificant CFR Citation: 26 CFR 301 Legal Authority: 26 USC 6103 Small Entities Affected: No Legal Deadline: None CFR Citation: 26 CFR 301 Government Levels Affected: Abstract: This regulation provides for Undetermined Legal Deadline: None the prohibition of levy while an Federalism: Undetermined Abstract: This regulation finalizes installment agreement is pending with regulations implementing the the Secretary, while an installment Additional Information: REG-106513-00 amendment contained in the Taxpayer agreement is in effect, and following Drafting attorney: Bradford R. Poston Bill of Rights II (TBOR II) to Internal the rejection or termination of an (202) 622-3060 Revenue Code section 6103(c). TBOR II installment agreement. This levy eliminated the requirement for a prohibition is established in section Reviewing attorney: J. Thomas Hines request or consent for disclosure to be 6331(k) of title 26, as added by the IRS (202) 622-3060 in writing. The proposed regulations Restructuring and Reform Act of 1998. CC:P&SI which will be identical to temporary The regulation clarifies when levy is Agency Contact: Bradford R. Poston, regulations already in effect will permit prohibited and the effect of the Attorney-Advisor, Department of the the Internal Revenue Service to disclose prohibition on the statute of limitations Treasury, Internal Revenue Service, returns and return information to a for collection. 1111 Constitution Avenue NW, taxpayer’s designee, pursuant to a non- Timetable: Washington, DC 20224 written request for or consent to Phone: 202 622-3060 disclosure. The regulations will also Action Date FR Cite RIN: 1545–AX96 provide rules and guidance for consent NPRM 04/17/02 67 FR 18839 in an electronic environment. Final Action 12/00/02 Additionally, the regulations will 2805. CONSTRUCTIVE TRANSFERS provide guidance to Internal Revenue Regulatory Flexibility Analysis AND TRANSFERS OF PROPERTY TO Service personnel to clarify a number Required: No THIRD PARTIES ON BEHALF OF A of issues that have arisen since the Small Entities Affected: No SPOUSE regulation was initially promulgated in the late 1970s. Government Levels Affected: None Priority: Substantive, Nonsignificant Legal Authority: 26 USC 7805 Timetable: Additional Information: REG-104762-00 CFR Citation: 26 CFR 1 Action Date FR Cite Drafting attorney: Frederick W. Legal Deadline: NPRM 01/11/01 66 FR 2373 Schindler (202) 622-3620 None Final Action 12/00/02 Abstract: The regulation will provide Reviewing attorney: Lawrence rules for determining when a Regulatory Flexibility Analysis Schattner (202) 622-3620 Required: No redemption by a corporation of the CC:P&A:CB&S stock of one spouse or former spouse Small Entities Affected: No results in a constructive transfer to the Agency Contact: Frederick W. Government Levels Affected: None other spouse or former spouse of the Schindler, Attorney-Advisor, proceeds of the redemption. Additional Information: REG-103320-00 Department of the Treasury, Internal Timetable: Drafting attorney: Joseph E. Conley Revenue Service, 1111 Constitution (202) 622-4580 Avenue NW, Washington, DC 20224 Action Date FR Cite Phone: 202 622-3620 Reviewing attorney: David Fish (202) NPRM 08/03/01 66 FR 40659 622-4570 RIN: 1545–AX89 Final Action 12/00/02

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TREAS—IRS Final Rule Stage

Regulatory Flexibility Analysis Agency Contact: Robert A. Miller, 2808. AUTHORIZED PLACEMENT Required: Undetermined Technical Assistant, Department of the AGENCY Small Entities Affected: No Treasury, Internal Revenue Service, Priority: Substantive, Nonsignificant 1111 Constitution Avenue NW, Government Levels Affected: None Washington, DC 20224 Legal Authority: 26 USC 152 Additional Information: REG-107151-00 Phone: 202 622-3640 CFR Citation: 26 CFR 1 Drafting attorney: Edward C. Schwartz RIN: 1545–AY08 Legal Deadline: None (202) 622-4960 Abstract: The regulations amend the Reviewing attorney: William A. Jackson 2807. INVESTMENT TYPE PROPERTY definition of ‘‘authorized placement (202) 622-4960 (PREPAYMENT) agency’’ (for purposes of determining whether a child placed for legal CC:IT&A Priority: Substantive, Nonsignificant adoption in a taxpayer’s home is a Agency Contact: Edward C. Schwartz, Legal Authority: 26 USC 7805 dependent of the taxpayer) to include Attorney-Advisor, Department of the CFR Citation: 26 CFR 1 biological parents and other persons Treasury, Internal Revenue Service, authorized by State law to place 1111 Constitution Avenue NW, Legal Deadline: None children for legal adoption. Washington, DC 20224 Abstract: Phone: 202 622-4960 This regulation defines Timetable: investment type property for purposes RIN: 1545–AX99 of determining whether bonds are Action Date FR Cite arbitrage bonds under section 148 of NPRM 11/30/00 65 FR 71277 2806. DAMAGES FOR INTENTIONAL the Internal Revenue Code. Final Action 12/00/02 OR RECKLESS DISREGARD OF THE Timetable: Regulatory Flexibility Analysis INTERNAL REVENUE CODE Action Date FR Cite Required: No Priority: Substantive, Nonsignificant NPRM 08/25/99 64 FR 46320 Small Entities Affected: No Legal Authority: 26 USC 7805 Second NPRM 04/17/02 67 FR 18835 Government Levels Affected: None CFR Citation: 26 CFR 301 Public Hearing 06/28/02 67 FR 43574 Additional Information: REG-107279-00 Final Action 06/00/03 Legal Deadline: None Drafting attorney: Elizabeth K. Kaye Regulatory Flexibility Analysis Abstract: This regulation will (202) 622-4910 Required: No implement a number of new provisions Reviewing attorney: Pamela W. Fuller of section 7433, including raising the Small Entities Affected: No (202) 622-4910 cap on damages for the intentional or Government Levels Affected: State, CC:P&A:APJP reckless disregard of the Internal Local Revenue Code, or regulations in Agency Contact: Elizabeth K. Kaye, connection with a collection action, Additional Information: REG-105369-00 Attorney-Advisor, Department of the authorizing actions for the negligent Drafting attorney: Johanna L. Som de Treasury, Internal Revenue Service, disregard of the Code or regulations. It Cerff (202) 622-3980 1111 Constitution Avenue NW, will provide rules with respect to Washington, DC 20224 Reviewing attorney: Rebecca L. Harrigal administrative claims for damages Phone: 202 622-4910 (202) 622-3980 caused by violations of the automatic Fax: 202 622-6232 stay and discharge provisions of the Treasury attorney: Stephen Watson RIN: 1545–AY18 Bankruptcy Code. (202) 622-1322 Timetable: CC:TEGE 2809. HIPAA GENERAL Action Date FR Cite The previous notice of proposed NONDISCRIMINATION rulemaking (REG-113526-98; 64 FR NPRM 03/05/02 67 FR 9929 Priority: Substantive, Nonsignificant Final Action 12/00/02 46320), published on August 25, 1999, relating to arbitrage and related Legal Authority: 26 USC 7805; 26 USC Regulatory Flexibility Analysis restrictions applicable to tax-exempt 9833 Required: No bonds issued by State and Local CFR Citation: 26 CFR 54 Small Entities Affected: No governments, is withdrawn (67 FR Legal Deadline: None Government Levels Affected: None 18835). Abstract: These regulations provide Additional Information: REG-107366-00 Agency Contact: Johanna L. Som de Cerff, Attorney-Advisor, Department of guidance regarding the requirements Drafting attorney: Robert A. Miller (202) the Treasury, Internal Revenue Service, imposed on group health plans not to 622-3640 1111 Constitution Avenue NW, discriminate in rules for eligibility Reviewing attorney: Kevin B. Connelly Washington, DC 20224 under the plan on the basis of any (202) 622-3630 Phone: 202 622-3980 health factor, and not to require any Fax: 202 622-4437 individual to pay a higher premium or Treasury attorney: Rita Cavanagh (202) contribution for coverage under the 622-1981 Related RIN: Related To 1545-AW44 plan than any similarly situated CC:P&A:CB&S RIN: 1545–AY12 individual based on any health factor.

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TREAS—IRS Final Rule Stage

Timetable: CC:TEGE CFR Citation: 26 CFR 1 Action Date FR Cite Agency Contact: Russell Weinheimer, Legal Deadline: None Attorney-Advisor, Department of the NPRM 01/08/01 66 FR 1435 Treasury, Internal Revenue Service, Final Action 06/00/03 Abstract: This regulation provides that 1111 Constitution Avenue NW, a distributing corporation will Regulatory Flexibility Analysis Washington, DC 20224 recognize gain on the distribution of Required: No Phone: 202 622-6080 stock of a controlled corporation if 50 Small Entities Affected: No RIN: 1545–AY33 percent of the stock of the distributing Government Levels Affected: None corporation or controlled corporation is acquired pursuant to a plan that Additional Information: REG-114082-00 2811. HIPAA includes the distribution. Drafting attorney: Russell Weinheimer NONDISCRIMINATION/BONA FIDE (202) 622-6080 WELLNESS PROGRAMS Timetable: Reviewing attorney: Alan Tawshunsky Priority: Substantive, Nonsignificant Action Date FR Cite (202) 622-6000 Legal Authority: 26 USC 7805; 26 USC NPRM 04/26/02 67 FR 20711 Treasury attorney: Kevin Knopf (202) 9833 Final Action 12/00/02 622-2329 CFR Citation: 26 CFR 1 Regulatory Flexibility Analysis Legal Deadline: CC:TEGE None Required: No Agency Contact: Russell Weinheimer, Abstract: These regulations provide Attorney-Advisor, Department of the guidance regarding the exception for Small Entities Affected: No certain wellness programs to the Treasury, Internal Revenue Service, Government Levels Affected: None 1111 Constitution Avenue NW, general rule imposed on group health Washington, DC 20224 plans not to require a higher premium Additional Information: REG-163892-01 Phone: 202 622-6080 or contribution from an individual than from a similarly situated individual Drafting attorney: Amber R. Cook (202) RIN: 1545–AY32 based on any health factor. 622-7530 Timetable: 2810. HIPAA Reviewing attorney: Stephen P. Fattman NONDISCRIMINATION/EXCEPTION Action Date FR Cite (202) 622-7700 FOR CHURCH PLANS NPRM 01/08/01 66 FR 1421 Treasury attorney: Audrey Nacamuli Priority: Substantive, Nonsignificant Final Action 06/00/03 (202) 622-5721 Legal Authority: Regulatory Flexibility Analysis 26 USC 7805; 26 USC CC:CORP 7853 Required: No CFR Citation: 26 CFR 1 Small Entities Affected: No On January 2, 2001, a notice of Government Levels Affected: proposed rulemaking was published in Legal Deadline: None None Additional Information: REG-114084-00 the Federal Register (REG-107566-00; Abstract: These regulations provide 66 FR 66) under section 355(e) of the guidance on the exception for certain Drafting attorney: Russell Weinheimer Internal Revenue Code of 1986. A grandfathered church plans from the (202) 622-6080 public hearing regarding those general rule requiring group health Reviewing attorney: Alan Tawnshunsky proposed regulations was held on May plans not to discriminate in rules for (202) 622-6080 15, 2001. On August 3, 2001, those eligibility on the basis of any health Treasury attorney: Kevin Knopf (202) proposed regulations were published as factor. 622-2329 temporary regulations in the Federal Timetable: Register (REG-107566-00; 66 FR 40590). CC:TEGE The notice of proposed rulemaking Action Date FR Cite Agency Contact: Russell Weinheimer, withdraws the notice of proposed NPRM 01/10/01 66 FR 1437 Attorney-Advisor, Department of the rulemaking that was published on Final Action 06/00/03 Treasury, Internal Revenue Service, January 2, 2001 and provides new rules Regulatory Flexibility Analysis 1111 Constitution Avenue NW, under section 355(e) of the Internal Required: No Washington, DC 20224 Revenue Code of 1986 by cross- Phone: 202 622-6080 reference to temporary regulations Small Entities Affected: No RIN: 1545–AY34 published in the same issue of the Government Levels Affected: None Federal Register. Additional Information: REG-114083-00 2812. RECOGNITION OF GAIN ON Agency Contact: Amber R. Cook, Drafting attorney: Russell Weinheimer CERTAIN DISTRIBUTIONS OR STOCK Attorney-Advisor, Department of the (202) 622-6080 OF SECURITIES IN CONNECTION Treasury, Internal Revenue Service, Reviewing attorney: Alan Tawnshunsky WITH AN ACQUISITION 1111 Constitution Avenue NW, (202) 622-6000 Priority: Substantive, Nonsignificant Washington, DC 20224 Phone: 202 622-7530 Treasury attorney: Kevin Knopf (202) Legal Authority: 26 USC 7805; 26 USC 622-2329 355(e)(5) RIN: 1545–AY42

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TREAS—IRS Final Rule Stage

2813. MODIFIED GUARANTEED Government Levels Affected: State Phone: 202 622-4570 CONTRACTS Additional Information: REG-107186-00 RIN: 1545–AY52 Priority: Substantive, Nonsignificant Drafting attorney: Michael E. Hara (202) Legal Authority: 26 USC 7805; 26 USC 622-4910 2816. TAX TREATMENT OF 817A Reviewing attorney: John McGreevy CAFETERIA PLANS CFR Citation: 26 CFR 1 (202) 622-4910 Priority: Substantive, Nonsignificant Legal Deadline: None Treasury attorney: John Parcell (202) Legal Authority: 26 USC 125 622-2578 Abstract: The regulations will provide CFR Citation: 26 CFR 1 CC:PA:APJP guidance to issuers of modified Legal Deadline: None guaranteed contracts. Agency Contact: Michael E. Hara, Abstract: This regulation provides Timetable: Attorney-Advisor, Department of the Treasury, Internal Revenue Service, information about the tax treatment of Action Date FR Cite 1111 Constitution Avenue, Washington, cafeteria plans. NPRM 06/03/02 67 FR 38214 DC 20224 Timetable: Final Action 12/00/02 Phone: 202 622-4910 Action Date FR Cite Regulatory Flexibility Analysis RIN: 1545–AY50 NPRM 01/10/01 66 FR 1923 Required: No Final Action 12/00/02 Small Entities Affected: No 2815. DISCLOSURE OF RETURN Regulatory Flexibility Analysis Government Levels Affected: None INFORMATION TO OFFICERS AND Required: No EMPLOYEES OF THE DEPARTMENT Additional Information: REG-248110-96 OF COMMERCE FOR CERTAIN Small Entities Affected: No Drafting attorney: Ann H. Logan (202) STATISTICAL PURPOSES AND Government Levels Affected: Federal 622-3970 RELATED ACTIVITIES Additional Information: REG-209461-79 Reviewing attorney: Donald J. Drees Priority: Substantive, Nonsignificant Drafting attorney: Shoshanna Chaiton (202) 622-3970 Legal Authority: 26 USC 6103 (202) 622-6080 CC:FI&P CFR Citation: 26 CFR 301 Reviewing attorney: Janet A. Laufer Agency Contact: Ann H. Logan, Legal Deadline: None (202) 622-6090 Attorney-Advisor, Department of the Abstract: The regulations relate to CC:TEGE Treasury, Internal Revenue Service, additions to the list of items of Agency Contact: Shoshanna Chaiton, 1111 Constitution Avenue NW, information disclosed to the Bureau of Attorney-Advisor, Department of the Washington, DC 20224 the Census for use in the Longitudinal Treasury, Internal Revenue Service, Phone: 202 622-3970 Employer-Household Dynamics (LEHD) 1111 Constitution Avenue NW, RIN: 1545–AY48 project and the Survey of Income and Washington, DC 20224 Program Participation (SIPP) project. Phone: 202 622-6080 2814. ELECTRONIC FURNISHING OF Timetable: RIN: 1545–AY67 PAYEE STATEMENTS Action Date FR Cite Priority: Substantive, Nonsignificant NPRM 02/13/01 66 FR 9991 2817. OBLIGATION OF STATES AND Legal Authority: 26 USC 6050; 26 USC Final Action 12/00/02 POLITICAL SUBDIVISIONS 6051; 26 USC 6041; 26 USC 6724 Regulatory Flexibility Analysis Priority: Substantive, Nonsignificant CFR Citation: 26 CFR 1; 26 CFR 31 Required: No Legal Authority: 26 USC 7805 Legal Deadline: None Small Entities Affected: No CFR Citation: 26 CFR 1 Abstract: This regulation amends the Government Levels Affected: Federal Legal Deadline: None regulations to allow for the electronic Additional Information: REG-121109-00 Abstract: This regulation provides furnishing of Forms W-2, 1098-E and Drafting attorney: Christine Irwin (202) guidance to State and local 1098-T. 622-4570 governments that issue bonds for Timetable: output facilities. This document also Reviewing attorney: Donald Squires withdraws the NPRM REG-110965-97, Action Date FR Cite (202) 622-4570 1545-AV47, published on January 22, NPRM 02/14/01 66 FR 10247 Treasury attorney: Elizabeth Askey 1998 (63 FR 3296). NPRM Comment 07/06/01 66 FR 32279 (202) 622-0224 Period End Timetable: CC:PA:DPL Public Hearing 07/25/01 66 FR 32279 Action Date FR Cite Final Action 12/00/02 Agency Contact: Christine Irwin, Attorney-Advisor, Department of the NPRM 01/18/01 66 FR 4754 Regulatory Flexibility Analysis Treasury, Internal Revenue Service, Final Action 12/00/02 Required: No 1111 Constitution Avenue NW, Regulatory Flexibility Analysis Small Entities Affected: No Washington, DC 20224 Required: No

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TREAS—IRS Final Rule Stage

Small Entities Affected: No Small Entities Affected: No Treasury, Internal Revenue Service, Government Levels Affected: State, Government Levels Affected: None 1111 Constitution Avenue NW, Local Washington, DC 20224 Additional Information: REG-106431-01 Phone: 202 622-4570 Additional Information: REG-114998-99 Drafting attorney: Deane M. Burke (202) and REG-145082-02 RIN: 1545–AY77 622-3070 Drafting attorney: Rose M. Weber (202) Reviewing attorney: Mary Beth Collins 622-3980 2820. RESEARCH CREDIT III (202) 622-3070 Reviewing attorney: Bruce M. Serchuk Priority: Substantive, Nonsignificant (202) 622-3980 Treasury attorney: Elizabeth Askey (202) 622-0224 Legal Authority: 26 USC 41 Treasury attorney: Stephen J. Watson CFR Citation: 26 CFR 1 (202) 622-1322 CC:P&SI Legal Deadline: None The Notice of Proposed Rulemaking Agency Contact: Deane M. Burke, Abstract: This regulation relates to the partially withdraws the NPRM REG- Attorney-Advisor, Department of the computation of the research credit 110965-97, 1545-AV47 published on Treasury, Internal Revenue Service, under section 41(c) and the definition Jan. 22, 1998 (63 FR 3296) 1111 Constitution Avenue NW, Washington, DC 20224 of the qualified research under section REG-114998-99, RIN 1545-AY71 was Phone: 202 622-3070 41(d) of the Internal Revenue Code. published on Jan. 18, 2001 at 66 FR Timetable: 4754. REG-145082-02 (final regulation), RIN: 1545–AY76 will finalize those regulations. Action Date FR Cite CC:TEGE 2819. DISCLOSURE OF RETURNS NPRM 12/26/01 66 FR 66362 AND RETURN INFORMATION BY Hearing 03/27/02 Agency Contact: Rose M. Weber, OTHER AGENCIES Final Action 12/00/02 Attorney-Advisor, Department of the Treasury, Internal Revenue Service, Priority: Substantive, Nonsignificant Regulatory Flexibility Analysis Required: 1111 Constitution Avenue NW, Legal Authority: 26 USC 7805 No Washington, DC 20224 Small Entities Affected: No Phone: 202 622-3980 CFR Citation: 26 CFR 301 Government Levels Affected: Fax: 202 622-4437 Legal Deadline: None Undetermined RIN: 1545–AY71 Abstract: This regulation permits the Additional Information: REG-112991-01 Commissioner to authorize agencies with access to returns and return Drafting attorney: Nicole R. Cimino 2818. QUALIFIED S ELECTION FOR (202) 622-3120 TESTAMENTARY TRUSTS information under section 6103 of the Code to redisclose such returns and Reviewing attorneys: Leslie Finlow Priority: Substantive, Nonsignificant return information, with the (202) 622-3120 and Brenda Stewart Legal Authority: 26 USC 7805; 26 USC Commissioner’s approval, to the (202) 622-3120 1361 Congressional Budget Office and other Treasury attorney: Julian Kim (202) agencies authorized to receive such CFR Citation: 26 CFR 1 622-1981 information in accordance with IRC Legal Deadline: None section 6103. CC:P&SI Abstract: These final regulations relate Timetable: Agency Contact: Nicole R. Cimino, to the qualified subchapter S election Attorney-Advisor, Department of the for testamentary trusts. A testamentary Action Date FR Cite Treasury, Internal Revenue Service, trust may qualify as a permitted NPRM 12/17/01 66 FR 64386 1111 Constitution Avenue NW, shareholder of an S corporation for a Final Action 12/00/02 Washington, DC 20224 two-year period beginning on the day Regulatory Flexibility Analysis Phone: 202 622-3120 the stock is transferred to the trust. Required: No RIN: 1545–AY82 These regulations would provide that the beneficiary of a qualifying Small Entities Affected: No testamentary trust that also qualifies as Government Levels Affected: Federal 2821. LOW-INCOME TAXPAYER a qualified subchapters S trust (QSST) CLINICS Additional Information: REG-105344-01 may make a QSST election at any time Priority: Substantive, Nonsignificant up to the end of the 16-day-and-2- Drafting attorney: Julie C. Schwartz Legal Authority: 26 USC 7805 month period beginning after the two- (202) 622-4570 CFR Citation: 26 CFR 1 year qualifying period. Reviewing attorney: Philip Lendenmuth Timetable: (202) 622-4560 Legal Deadline: None Action Date FR Cite Treasury attorney: Elizabeth Askey Abstract: This regulation will amend (202) 622-0224 the regulations pertaining to the NPRM 08/24/01 66 FR 44565 definition of income tax return preparer Final Action 01/00/03 CC:P&A:D&PL to exclude low-income taxpayer clinics Regulatory Flexibility Analysis Agency Contact: Julie C. Schwartz, and their volunteers when operating as Required: No Senior Counsel, Department of the authorized by 26 U.S.C. 7526.

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TREAS—IRS Final Rule Stage

Timetable: CC:P&SI 2824. EXCISE TAX IMPOSED ON FOREIGN INSURERS OR Action Date FR Cite Agency Contact: Paul F. Handleman, REINSURERS NPRM 06/11/02 67 FR 39915 Attorney-Advisor, Department of the Priority: Final Action 12/00/02 Treasury, Internal Revenue Service, Substantive, Nonsignificant 1111 Constitution Avenue NW, Legal Authority: Regulatory Flexibility Analysis 26 USC 7805; 26 USC Washington, DC 20224 4374 Required: No Phone: 202 622-3040 CFR Citation: 26 CFR 1 Small Entities Affected: No Fax: 202 622-4753 Legal Deadline: None Government Levels Affected: None RIN: 1545–AY87 Abstract: This regulation is intended to Additional Information: REG-115285-01 amend Treasury Regulation section Drafting attorney: Brinton T. Warren 2823. NET GIFT TREATMENT 46.4374-1(a), which deals with an (202) 622-4940 Priority: Substantive, Nonsignificant excise tax imposed on foreign insurers or reinsurers. The existing regulation Reviewing attorney: Judith M. Wall Unfunded Mandates: Undetermined (202) 622-4940 was published in 1970 and provides Legal Authority: 26 USC 7805 that the ‘‘tax shall be remitted by the Treasury attorney: Julian Kim (202) person who makes the payment of the 622-1981 CFR Citation: 26 CFR 25 premium to a foreign insurer or CC:P&A:APJP Legal Deadline: None reinsurer or to any nonresident agent, Agency Contact: Brinton T. Warren, Abstract: This regulation is intended to solicitor, or broker. For purposes of this Attorney-Advisor, Department of the cover the effect of gift tax entitled to paragraph, the person who makes Treasury, Internal Revenue Service, be recovered by the donor, pursuant to payment means that resident person 1111 Constitution Avenue NW, the right of recovery under section who actually transfers the money, Washington, DC 20224 2207A, on the amount of the gift under check, or its equivalent to the foreign Phone: 202 622-4940 section 2519 (i.e., whether the transfer insurer or reinsurer (including transfers to any bank, trust fund, or similar RIN: 1545–AY84 is a ‘‘net gift’’). The section was reserved when the regulations under recipient, designated by the foreign section 2519 were finalized, because of insurer or reinsurer), or to any 2822. NEW MARKET TAX CREDIT uncertainty regarding whether section nonresident agent, solicitor, or broker.’’ Priority: Substantive, Nonsignificant 2207A shifts the liability for the gift In 1976, I.R.C. section 4374 was tax to the beneficiaries of the transfer. amended to impose liability on ‘‘any Legal Authority: 26 USC 45D; 26 USC After considering the issue in person who makes, signs, issues, or 7805 conjunction with several TAMS and sells any of the documents and CFR Citation: 26 CFR 1 PLRS, we have adopted a position that instruments subject to the tax, or for whose use or benefit the same are Legal Deadline: None section 2207A does not shift the liability for the gift tax imposed on a made, signed, issued or sold.’’ For Abstract: These regulations relate to section 2519 transfer. example, there have been cases recently the new markets tax credit under where a foreign parent corporation has section 45D, which was enacted by Timetable: purchased from a foreign insurer section 121(a) of the Community Action Date FR Cite policies covering risks and policies for Renewal Tax Relief Act of 2000 (Pub. the benefit of a U.S. subsidiary. The NPRM 07/22/02 67 FR 47755 L. 106-554). IRS often has no ability to collect the Final Action 12/00/02 Timetable: excise tax on such a policy from the Regulatory Flexibility Analysis foreign parent, and the U.S. subsidiary Action Date FR Cite Required: No has relied on the existing regulation to ANPRM 05/01/01 66 FR 21844 Small Entities Affected: No argue that the IRS may not collect the NPRM 12/26/01 66 FR 66376 tax from the subsidiary, because it did Public Hearing 03/14/02 Government Levels Affected: None not actually pay the premium to the Final Action 06/00/03 Additional Information: REG-123345-01 foreign insurer. Regulatory Flexibility Analysis Drafting attorney: DeAnn K. Malone Timetable: Required: No (202) 622-7830 Action Date FR Cite Small Entities Affected: No Reviewing attorney: Melissa Liquerman NPRM 01/07/02 67 FR 708 Government Levels Affected: (202) 622-7076 NPRM Comment 02/26/02 Undetermined Period End CC:P&SI Additional Information: REG-119436-01 Final Action 12/00/02 Agency Contact: DeAnn K. Malone, Drafting attorney: Paul F. Handleman Regulatory Flexibility Analysis Attorney-Advisor, Department of the Required: No (202) 622-3040 Treasury, Internal Revenue Service, Reviewing attorney: Susan Reaman 1111 Constitution Avenue NW, Small Entities Affected: No (202) 622-3040 Washington, DC 20224 Government Levels Affected: Treasury attorney: Steve Watson (202) Phone: 202 622-7830 Undetermined 622-1322 RIN: 1545–AY91 Additional Information: REG-125450-01

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TREAS—IRS Final Rule Stage

Drafting attorney: Amanda A. Ehrlich CFR Citation: 26 CFR 446 Additional Information: REG-126485-01 (202) 622-3880 Legal Deadline: None Drafting attorneys: Richard Heinecke Reviewing attorney: W. Edward Abstract: The regulation is related to (202) 622-7930 Williams (202) 622-3880 the treatment of the consolidated return Reviewing attorney: Reginald Treasury attorney: Michael Caballero intercompany transaction rules as a Mombrum (202) 622-7930 (202) 622-0851 method of accounting. Treasury attorney: Audrey Nacamuli CC:INTL Timetable: (202) 622-5721 Agency Contact: Amanda A. Ehrlich, Action Date FR Cite CC:CORP Attorney-Advisor, Department of the NPRM 11/07/01 66 FR 56262 Agency Contact: Richard M. Heinecke, Treasury, Internal Revenue Service, Final Action 12/00/02 Attorney-Advisor, Department of the 1111 Constitution Avenue NW, Treasury, Internal Revenue Service, Washington, DC 20224 Regulatory Flexibility Analysis 1111 Constitution Avenue NW, Phone: 202 622-3880 Required: No Washington, DC 20224 RIN: 1545–AY93 Small Entities Affected: No Phone: 202 622-7930 Government Levels Affected: None RIN: 1545–BA06 2825. DEFINITION OF AGENT AND Additional Information: REG-125161-01 SAFEGUARD CERTIFICATIONS Drafting attorney: Marie C. Milnes- 2828. NOTICE OF SIGNIFICANT Priority: Substantive, Nonsignificant Vasquez (202) 622-7770 REDUCTION IN THE RATE OF FUTURE BENEFIT ACCRUAL Legal Authority: 26 USC 6103 Reviewing attorney: Edward Cohen CFR Citation: 26 CFR 301 (202) 622-7770 Priority: Substantive, Nonsignificant Legal Authority: Legal Deadline: None Treasury attorney: Audrey Nacamuli 26 USC 7805; 26 USC (202) 622-5721 4980 Abstract: This regulation relates to the CFR Citation: definition of agent for purposes of CC:CORP 26 CFR 1; 26 CFR 54; 26 CFR 602 I.R.C. sections 6103(1) and (m). Agency Contact: Marie Milnes- Timetable: Vasquez, Attorney-Advisor, Department Legal Deadline: None Abstract: The final regulations will Action Date FR Cite of the Treasury, Internal Revenue Service, 1111 Constitution Avenue NW, update the regulations currently in NPRM 02/01/02 67 FR 4938 Washington, DC 20224 section 1.411(d) for changes made as NPRM Comment 05/02/02 Phone: 202 622-7770 a result of the Economic Growth and Period End RIN: 1545–BA05 Tax Relief Reconciliation Act of 2001 Final Action 12/00/02 (EGTRRA). EGTRAA amends ERISA Regulatory Flexibility Analysis section 204(h) and adds section 4980F Required: No 2827. MERGERS INVOLVING to the Code. Section 4980F imposes an DISREGARDED ENTITIES excise tax for failure to satisfy notice Small Entities Affected: No Priority: Substantive, Nonsignificant requirements. Government Levels Affected: State, Timetable: Federal, Local Legal Authority: 26 USC 7805 Additional Information: REG-120135-01 CFR Citation: 26 CFR 368 Action Date FR Cite Drafting attorney: Helene R. Newsome Legal Deadline: None NPRM 04/23/02 67 FR 19713 Final Action 03/00/03 (202) 622-4570 Abstract: The regulation will provide Reviewing attorney: Donald M. Squires guidance concerning the requirements Regulatory Flexibility Analysis (202) 622-4570 to be met in order for a merger or Required: No CC:P&A:D&PL consolidation to qualify as a Small Entities Affected: No reorganization under section Government Levels Affected: None Agency Contact: Helene R. Newsome, 368(a)(1)(A). They will also address Attorney-Advisor, Department of the whether certain mergers involving Additional Information: REG-136193-01 Treasury, Internal Revenue Service, disregarded entities can qualify as Drafting attorney: Pamela R. Kinard 1111 Constitution Avenue NW, reorganizations under section (202) 622-6060 Washington, DC 20224 368(a)(1)(A). Phone: 202 622-4570 Reviewing attorney: Janet A. Laufer Timetable: (202) 622-6090 RIN: 1545–AY94 Action Date FR Cite Treasury attorney: William Bortz (202) 622-6090 NPRM 11/15/01 66 FR 57400 2826. CONSOLIDATED RETURN CC:TEGE INTERCOMPANY TRANSACTION Final Action 12/00/02 RULES Regulatory Flexibility Analysis Agency Contact: Pamela R. Kinard, Required: No Attorney-Advisor, Department of the Priority: Substantive, Nonsignificant Treasury, Internal Revenue Service, Legal Authority: 26 USC 446; 26 USC Small Entities Affected: No 1111 Constitution Avenue NW, 1502 Government Levels Affected: None Washington, DC 20224

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TREAS—IRS Final Rule Stage

Phone: 202 622-6060 Timetable: Treasury, Internal Revenue Service, RIN: 1545–BA08 Action Date FR Cite 1111 Constitution Avenue NW, Washington, DC 20224 NPRM 07/03/02 67 FR 44579 Phone: 202 622-6060 2829. CONSOLIDATED RETURNS; Final Action 12/00/02 RIN: 1545–BA24 NON-APPLICABILITY OF SECTION Regulatory Flexibility Analysis 357(C) Required: No Priority: Substantive, Nonsignificant 2832. UNIT LIVESTOCK PRICING Small Entities Affected: No METHOD Legal Authority: 26 USC 7805; 26 USC Government Levels Affected: None Priority: 1502 Substantive, Nonsignificant Additional Information: REG-116644-01 Unfunded Mandates: CFR Citation: 26 CFR 1 Undetermined Drafting attorney: Nancy L. Rose (202) Legal Authority: Legal Deadline: None 26 USC 471; 26 USC 622-4910 7805 Abstract: The regulations make Reviewing attorney: Pamela W. Fuller CFR Citation: 26 CFR 1 amendments to section 1.1502-80(d) of (202) 622-4910 the consolidated return regulations Legal Deadline: None Treasury attorney: Jodi Cohen (202) dealing with the scope of the non- 622-0160 Abstract: The final action contains applicability of section 357(c) in a requirements to annually reevaluate consolidated group. CC:P&A:APJP and upwardly or downwardly adjust Timetable: Agency Contact: Nancy L. Rose, unit livestock prices. Attorney-Advisor, Department of the Action Date FR Cite Timetable: Treasury, Internal Revenue Service, NPRM 11/14/01 66 FR 57021 1111 Constitution Avenue NW, Action Date FR Cite Public Hearing 03/21/02 Washington, DC 20224 NPRM 02/04/02 67 FR 5074 Final Action 12/00/02 Phone: 202 622-4910 Final Action 12/00/02 Regulatory Flexibility Analysis RIN: 1545–BA18 Regulatory Flexibility Analysis Required: No Required: No Small Entities Affected: No 2831. CATCH-UP CONTRIBUTIONS Small Entities Affected: Businesses Government Levels Affected: None FOR INDIVIDUALS AGE 50 OR OVER Government Levels Affected: None Additional Information: REG-137519-01 Priority: Substantive, Nonsignificant Additional Information: REG-125626-01 Drafting attorney: Thomas I. Russell Legal Authority: 26 USC 7805 Drafting attorney: A. Katharine Kiss (202) 622-7930 CFR Citation: 26 CFR 1 (202) 622-4930 Reviewing attorney: Al Bishop (202) Legal Deadline: None Reviewing attorney: Gerald M. Horan 622-7930 Abstract: The regulations would (202) 622-4970 Treasury attorney: Audrey Nacamuli provide guidance for plans that permit CC:IT&A (202) 622-5721 individuals aged 50 or over to make Agency Contact: A. Katharine Kiss, CC:CORP catch-up contributions under the plan. Attorney-Advisor, Department of the Agency Contact: Thomas I. Russell, Timetable: Treasury, Internal Revenue Service, Attorney-Advisor, Department of the Action Date FR Cite 1111 Constitution Avenue NW, Treasury, Internal Revenue Service, Washington, DC 20224 1111 Constitution Avenue NW, NPRM 10/23/01 66 FR 53555 Phone: 202 622-4930 Public Hearing 04/30/02 67 FR 7656 Washington, DC 20224 RIN: 1545–BA25 Phone: 202 622-7930 Final Action 12/00/02 Regulatory Flexibility Analysis RIN: 1545–BA09 Required: No 2833. GUIDANCE REGARDING FOREIGN PERSONAL HOLDING Small Entities Affected: No 2830. COUNTING 2100 NOTICES COMPANY INCOME Government Levels Affected: None Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant. Additional Information: REG-142499-01 Major status under 5 USC 801 is Legal Authority: 26 USC 3406 Drafting attorney: John T. Ricotta (202) undetermined. CFR Citation: 26 CFR 31 622-6060 Unfunded Mandates: Undetermined Legal Deadline: None Reviewing attorney: Marjorie Hoffman Legal Authority: 26 USC 7805; 26 USC Abstract: The regulations will amend (202) 622-6060 954(h)(8) the rule for determining the number of Treasury attorney: Elizabeth Drigotas CFR Citation: 26 CFR 1.954-2(f); 26 notices a payer received from the (202) 622-1332 CFR 1.954-2(g) Internal Revenue Service for purposes of determining whether a payer must CC:TEGE Legal Deadline: None impose backup withholding pursuant to Agency Contact: John T. Ricotta, Abstract: These proposed regulations section 31.3406(d). Attorney-Advisor, Department of the relate to the definition of foreign

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TREAS—IRS Final Rule Stage

personal holding company income in Reviewing attorney: Phyllis E. Marcus Legal Deadline: None the case of gain or loss arising from (202) 622-3840 Abstract: This regulation would amend certain commodities hedging Treasury attorney: Patrick Brown (202) the definition of a refunding issue transactions and in the case of currency 622-1754 applicable to tax-exempt bonds issued gain or loss arising from certain by States and local governments. interest-bearing liabilities. CC:INTL Timetable: Timetable: Agency Contact: Jonathan A. Sambur, Attorney-Advisor, Department of the Action Date FR Cite Action Date FR Cite Treasury, Internal Revenue Service, NPRM 04/10/02 67 FR 17310 NPRM 05/13/02 67 FR 31995 1111 Constitution Avenue NW, Final Action 06/00/03 Final Action 12/00/02 Washington Phone: 202 622-3840 Regulatory Flexibility Analysis Regulatory Flexibility Analysis Required: No Required: Undetermined RIN: 1545–BA38 Small Entities Affected: No Small Entities Affected: No Government Levels Affected: State, Government Levels Affected: 2835. SPLIT-DOLLAR LIFE Local Undetermined INSURANCE Additional Information: REG-165706-01 Additional Information: REG-154920-01 Priority: Substantive, Nonsignificant Drafting attorney: Michael P. Brewer Legal Authority: 26 USC 7805; 26 USC Drafting attorneys: Theodore Setzer (202) 622-3980 (202) 622-3870, Kenneth P. Christman 7872 Reviewing attorney: Bruce Serchuk (202) 622-3870 CFR Citation: 26 CFR 1 (202) 622-3980 Reviewing attorney: Jeffrey Dorfman Legal Deadline: None (202) 622-3870 CC:TEGE Abstract: This regulation provides Agency Contact: Michael P. Brewer, Treasury attorney: Patrick Brown: (202) guidance under sections 7872, 61, and 622-1754 Attorney-Advisor, Department of the 83 on the taxation of split-dollar life Treasury, Internal Revenue Service, CC:INTL insurance arrangements pursuant to 1111 Constitution Avenue NW, Agency Contact: Kenneth P. Notice 2001-10 and Notice 2002-8. Washington, DC 20224 Christman, Attorney-Advisor, Timetable: Phone: 202 622-3980 Department of the Treasury, Internal Action Date FR Cite RIN: 1545–BA46 Revenue Service, 1111 Constitution Avenue NW, Washington, DC 20224 NPRM 07/09/02 67 FR 95414 Phone: 202 622-3870 Final Action 12/00/02 2837. TREATMENT OF FUNDED RIN: 1545–BA33 Regulatory Flexibility Analysis WELFARE BENEFIT PLANS Required: No Priority: Substantive, Nonsignificant 2834. WITHHOLDING AT TREATY Small Entities Affected: No Legal Authority: 26 USC 7805 RATE EXCEPTION FOR TAXPAYER Government Levels Affected: None CFR Citation: 26 CFR 1 IDENTIFYING NUMBER Additional Information: REG-164754-01 Legal Deadline: None Priority: Substantive, Nonsignificant Drafting attorney: Rebecca E. Asta (202) Abstract: This regulation provides Legal Authority: 26 USC 7805; 26 USC 622-3940 special rules concerning employer 1441 Reviewing attorney: David Silber (202) deductions for contributions to a CFR Citation: 26 CFR 1 622-3524 welfare benefit fund that is part of a 10 or more employer plan. Legal Deadline: None Treasury attorney: Mike Novey (202) Timetable: Abstract: This regulation will address 622-1339 the taxpayer identifying number rule CC:FI&P Action Date FR Cite when taxpayer claims treaty rate and NPRM 07/11/02 67 FR 45933 is entitled to an immediate payment. Agency Contact: Rebecca E. Asta, Attorney-Advisor, Department of the Final Action 12/00/02 Timetable: Treasury, Internal Revenue Service, Regulatory Flexibility Analysis Action Date FR Cite 1111 Constitution Avenue NW, Required: No NPRM 01/17/02 67 FR 2387 Washington, DC 20224 Small Entities Affected: No Phone: 202 622-3940 Final Action 07/00/03 Government Levels Affected: None RIN: 1545–BA44 Regulatory Flexibility Analysis Additional Information: REG-165868-01 Required: No Drafting attorney: Betty J. Clary (202) Small Entities Affected: No 2836. AMENDMENT TO THE 622-6080 DEFINITION OF REFUNDING Government Levels Affected: None Reviewing attorney: Mark Schwimmer Additional Information: REG-159079-01 Priority: Substantive, Nonsignificant (202) 622-6080 Drafting attorney: Jonathan A. Sambur Legal Authority: Not Yet Determined Treasury attorney: Harlan Weller (202) (202) 622-3840 CFR Citation: 26 CFR 1 622-1001

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TREAS—IRS Final Rule Stage

CC:TEGE CFR Citation: 26 CFR 1 Drafting attorney: Erinn M. Madden Agency Contact: Betty J. Clary, Legal Deadline: None (202) 622-6030 Attorney-Advisor, Department of the Abstract: The regulation will Reviewing attorney: Robert Misner Treasury, Internal Revenue Service, harmonize the waiver election in (202) 622-6030 1111 Constitution Avenue NW, section 1.1502-21(b)(3) with the Treasury attorney: Elizabeth Drigotas Washington, DC 20224 Amendments to IRC 172(b) with the Job (202) 622-1332 Phone: 202 622-6080 Creation and Worker Assistance Act of CC:TEGE RIN: 1545–BA47 2002. Agency Contact: Erinn M. Madden, Timetable: Attorney-Advisor, Department of the 2838. LOSS LIMITATION RULES Action Date FR Cite Treasury, Internal Revenue Service, Priority: Substantive, Nonsignificant NPRM 05/31/02 67 FR 38039 1111 Constitution Avenue NW, Legal Authority: 26 USC 7805; 26 USC Final Action 05/00/03 Washington, DC 20224 337(d) Phone: 202 622-6030 Regulatory Flexibility Analysis CFR Citation: 26 CFR 1; 26 CFR 602 Required: No RIN: 1545–BA75 Legal Deadline: None Small Entities Affected: No Abstract: 2841. ∑ EARNINGS CALCULATION The regulations provide Government Levels Affected: None guidance on the treatment of certain FOR RETURNED OR losses recognized on sales of subsidiary Additional Information: REG-122564-02 RECHARACTERIZED CONTRIBUTIONS stock by members of a consolidated Drafting and reviewing attorney: Marie Priority: Substantive, Nonsignificant. group under section 337(d) and section C. Milnes-Vasquez (202) 622-7770 Major status under 5 USC 801 is 1502 of the Internal Revenue Code. For undetermined. related matters see the proposed Treasury attorney: Audrey Nacamuli Unfunded Mandates: regulations published on March 12, (202) 622-5721 Undetermined 2002 at 67 FR 11070 regarding REG- CC:CORP Legal Authority: 26 USC 7805 102740-02. Agency Contact: Marie Milnes- CFR Citation: 26 CFR 1 Timetable: Vasquez, Attorney-Advisor, Department Legal Deadline: None Action Date FR Cite of the Treasury, Internal Revenue Service, 1111 Constitution Avenue NW, Abstract: This regulation sets forth a NPRM 05/31/02 67 FR 38040 Washington, DC 20224 rule for calculating net income Final Action 06/00/03 Phone: 202 622-7770 attributable to IRA contributions being returned under Code section 408(d)(4) Regulatory Flexibility Analysis Related RIN: Related To 1545-BA76 Required: No or recharacterized under Code section RIN: 1545–BA73 408A(d)(6). Small Entities Affected: No Timetable: Government Levels Affected: None 2840. ∑ STATUTORY OPTIONS Additional Information: REG-123305-02 Action Date FR Cite Priority: Substantive, Nonsignificant Drafting attorney: Lola L. Johnson (202) NPRM 07/23/02 67 FR 48067 622-7550 Legal Authority: 26 USC 421 Final Action 12/00/02 Reviewing attorney: Sean P. Duffley CFR Citation: 26 CFR 1 Regulatory Flexibility Analysis Required: Undetermined (202) 622-7530 Legal Deadline: None Small Entities Affected: CC:CORP Abstract: This regulation provides No Agency Contact: Lola L. Johnson, rules for the creation, and or Government Levels Affected: Attorney-Advisor, Department of the maintenance, of a statutory stock option Undetermined Treasury, Internal Revenue Service, plan. It includes rules on adopting a Federalism: Undetermined 1111 Constitution Avenue NW, plan, plan requirements, permissible Washington, DC 20224 provisions of a plan, and Additional Information: REG-124256-02 Phone: 202 622-7550 disqualification of a statutory option. Drafting attorney: Cathy A. Vohs (202) Related RIN: Related To 1545-BA51, Timetable: 622-6090 Related To 1545-BA74 Action Date FR Cite Reviewing attorney: Marjorie Hoffman RIN: 1545–BA52 (202) 622-6090 NPRM 06/30/02 Comment Period End 09/30/02 CC:TEGE ∑ 2839. CARRYBACK OF Final Action 12/00/02 Agency Contact: Cathy A. Vohs, CONSOLIDATED NET OPERATING Regulatory Flexibility Analysis Attorney-Advisor, Department of the LOSSES TO SEPARATE RETURN Required: No Treasury, Internal Revenue Service, YEARS 1111 Constitution Avenue NW, Small Entities Affected: No Priority: Substantive, Nonsignificant Washington, DC 20224 Legal Authority: 26 USC 7805; 26 USC Government Levels Affected: None Phone: 202 622-6090 1502 Additional Information: REG-122917-02 RIN: 1545–BA82

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TREAS—IRS Final Rule Stage

2842. ∑ REPORTING REQUIREMENTS 2843. ∑ LOW-INCOME TAXPAYER 2844. ∑ 6038 ISSUES RELATING TO FOR WIDELY HELD FIXED CLINICS CERTAIN FOREIGN CORPORATIONS INVESTMENT TRUSTS Priority: Substantive, Nonsignificant AND PARTNERSHIPS Priority: Substantive, Nonsignificant Legal Authority: 26 USC 7805 Priority: Substantive, Nonsignificant. Major status under 5 USC 801 is Legal Authority: 26 USC 7805 CFR Citation: 26 CFR 1 undetermined. CFR Citation: 26 CFR 1 Legal Deadline: None Unfunded Mandates: Undetermined Legal Deadline: None Abstract: This regulation amends the Abstract: The regulation relates to provisions pertaining to the definition Legal Authority: 26 USC 7805; 26 USC reporting requirements for widely held of income tax return preparer to 6038 fixed investment trusts. exclude low-income taxpayer clinics CFR Citation: 26 CFR 1 Timetable: and their volunteers when operating as authorized by 26 U.S.C. 7526. Legal Deadline: None Action Date FR Cite Timetable: NPRM 06/20/02 67 FR 41892 Abstract: This regulation will provide Action Date FR Cite NPRM Comment 09/18/02 guidance regarding controlled foreign Period End NPRM 06/11/02 67 FR 39915 partnership reporting. Final Action 03/00/03 Final Action 12/00/02 Timetable: Regulatory Flexibility Analysis Regulatory Flexibility Analysis Action Date FR Cite Required: No Required: No Interim Final Rule 12/00/02 Small Entities Affected: No Small Entities Affected: No Government Levels Affected: None Government Levels Affected: None Regulatory Flexibility Analysis Required: Undetermined Additional Information: REG-106871-00 Additional Information: REG-115285-01 Small Entities Affected: Businesses Drafting attorney: Faith Colson (202) Drafing attorney: Brinton T. Warren 622-3060 (202) 622-4940 Government Levels Affected: None Reviewing attorney: J. Thomas Hines Reviewing attorney: Judith Wall (202) Additional Information: REG-124069-02 (202) 622-3060 622-4940 Treasury attorney: Viva Hammer (202) Treasury attorney: Elizabeth Askey Drafting attorney: Tasheaya Warren 622-0869 (202) 622-0224 (202) 622-3860 CC:P&SI CC:P&A:APJP Reviewing attorney: Michael H. Frankel (202) 622-3860 Agency Contact: Faith Colson, Agency Contact: Brinton T. Warren, Attorney-Advisor, Department of the Attorney-Advisor, Department of the Agency Contact: Tasheaya Warren, Treasury, Internal Revenue Service, Treasury, Internal Revenue Service, Attorney-Advisor, Department of the 1111 Constitution Avenue NW, 1111 Constitution Avenue NW, Treasury, Internal Revenue Service, Washington, DC 20224 Washington, DC 20224 1111 Constitution Avenue NW, Phone: 202 622-3060 Phone: 202 622-4940 Washington, DC 20224 Related RIN: Related To 1545-AU15 Related RIN: Related To 1545-AY84 Phone: 202 622-3860 RIN: 1545–BA83 RIN: 1545–BA95 RIN: 1545–BB36

Department of the Treasury (TREAS) Long-Term Actions Internal Revenue Service (IRS)

2845. INCOME TAX—TAXPAYER’S Regulatory Flexibility Analysis 2846. INCOME TAX—DEFINITION OF OBLIGATION TO FILE A NOTICE OF Required: No QUALIFIED POSSESSION SOURCE REDETERMINATION OF FOREIGN TAX INVESTMENT INCOME FOR AND CIVIL PENALTIES FOR FAILURE Small Entities Affected: No PURPOSES OF PUERTO RICO AND TO FILE POSSESSION TAX CREDIT Government Levels Affected: None Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant Agency Contact: Margaret A. Hogan CFR Citation: 26 CFR 1 CFR Citation: 26 CFR 1; 26 CFR 301; Phone: 202 622-3850 26 CFR 602 Timetable: RIN: 1545–AC09 Action Date FR Cite Timetable: NPRM 01/21/86 51 FR 2726 Action Date FR Cite Next Action Undetermined NPRM 06/23/88 53 FR 23659 Regulatory Flexibility Analysis Next Action Undetermined Required: Undetermined

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TREAS—IRS Long-Term Actions

Small Entities Affected: No Small Entities Affected: No Government Levels Affected: None Government Levels Affected: None Government Levels Affected: None Agency Contact: Richard L. Chewning Agency Contact: W. Edward Williams Agency Contact: Michael H. Frankel Phone: 202 622-3850 Phone: 202 622-3880 Phone: 202 622-3860 RIN: 1545–AM11 RIN: 1545–AC10 RIN: 1545–AK74 2853. EARNINGS AND PROFITS OF 2847. FSC TRANSFER PRICING 2850. FOREIGN INSURANCE CONTROLLED FOREIGN RULES, DISTRIBUTIONS, DIVIDENDS COMPANIES CORPORATIONS RECEIVED, DEDUCTION, AND OTHER Priority: Priority: Substantive, Nonsignificant Substantive, Nonsignificant SPECIAL RULES FOR FSC CFR Citation: CFR Citation: 26 CFR 1 26 CFR 1 Priority: Substantive, Nonsignificant Timetable: Timetable: CFR Citation: 26 CFR 1 Action Date FR Cite Timetable: Action Date FR Cite NPRM 01/25/90 55 FR 2535 NPRM 12/00/03 Action Date FR Cite Next Action Undetermined Regulatory Flexibility Analysis NPRM 03/03/87 52 FR 6467 Regulatory Flexibility Analysis Required: No NPRM Comment 05/02/87 Required: No Period End Small Entities Affected: No Small Entities Affected: No Next Action Undetermined Government Levels Affected: None Regulatory Flexibility Analysis Government Levels Affected: None Agency Contact: Steven D. Jensen Required: Agency Contact: No Phone: 202 622-3870 Margaret A. Hogan Small Entities Affected: No Phone: 202 622-3850 RIN: 1545–AL82 Government Levels Affected: None RIN: 1545–AM90 Agency Contact: Douglas L. Giblen 2851. INCOME OF FOREIGN Phone: 202 874-1490 GOVERNMENTS AND 2854. CARIBBEAN BASIN INVESTMENTS RIN: 1545–AI16 INTERNATIONAL ORGANIZATIONS Priority: Priority: Substantive, Nonsignificant Substantive, Nonsignificant CFR Citation: 2848. INFORMATION FROM CFR Citation: 26 CFR 1 26 CFR 1 PASSPORT AND IMMIGRATION Timetable: APPLICANTS Timetable: Action Date FR Cite Priority: Substantive, Nonsignificant Action Date FR Cite NPRM 05/13/91 56 FR 21963 NPRM 06/27/88 53 FR 24100 CFR Citation: 26 CFR 301 Hearing 07/12/91 56 FR 21963 NPRM Comment 08/26/88 Timetable: Period End Next Action Undetermined Action Date FR Cite Next Action Undetermined Regulatory Flexibility Analysis Required: Undetermined NPRM 12/24/92 57 FR 61373 Regulatory Flexibility Analysis Next Action Undetermined Required: No Small Entities Affected: No Regulatory Flexibility Analysis Small Entities Affected: No Government Levels Affected: None Required: No Government Levels Affected: None Agency Contact: W. Edward Williams Small Entities Affected: No Agency Contact: David A. Juster Phone: 202 622-3880 Government Levels Affected: None Phone: 202 622-3850 RIN: 1545–AM91 Agency Contact: Amanda A. Ehrlich RIN: 1545–AL93 Phone: 202 622-3880 2855. OUTBOUND TRANSFERS OF RIN: 1545–AJ93 2852. CLARIFICATION OF PROPERTY TO FOREIGN TREATMENT OF SEPARATE CORPORATIONS LIMITATION LOSSES Priority: 2849. FOREIGN CORPORATIONS Substantive, Nonsignificant Priority: Substantive, Nonsignificant CFR Citation: Priority: Substantive, Nonsignificant 26 CFR 1 CFR Citation: 26 CFR 1 Timetable: CFR Citation: 26 CFR 1 Timetable: Timetable: Action Date FR Cite Action Date FR Cite Action Date FR Cite NPRM 12/00/03 NPRM 12/00/04 NPRM 05/16/86 51 FR 17990 Regulatory Flexibility Analysis Final Action 12/00/03 Regulatory Flexibility Analysis Required: No Regulatory Flexibility Analysis Required: No Small Entities Affected: No Required: No Small Entities Affected: No Government Levels Affected: None

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TREAS—IRS Long-Term Actions

Agency Contact: Aaron A. Farmer Government Levels Affected: None Agency Contact: David F. Bergkuist Phone: 202 622-3860 Agency Contact: Carl M. Cooper Phone: 202 622-3850 RIN: 1545–AM97 Phone: 202 622-3840 RIN: 1545–AO72 RIN: 1545–AO22 2856. RAILROAD UNEMPLOYMENT 2862. INFORMATION REPORTING AND REPAYMENT TAX 2859. EARNINGS STRIPPING RECORD MAINTENANCE Priority: Substantive, Nonsignificant PAYMENTS Priority: Substantive, Nonsignificant CFR Citation: 26 CFR 31 Priority: Substantive, Nonsignificant CFR Citation: 26 CFR 1 Timetable: CFR Citation: 26 CFR 1 Timetable: Action Date FR Cite Timetable: Action Date FR Cite NPRM 05/13/93 58 FR 28374 Action Date FR Cite NPRM 12/00/03 NPRM Comment 07/12/93 NPRM 06/18/91 56 FR 27907 Period End Regulatory Flexibility Analysis Hearing 09/25/91 Next Action Undetermined Required: No Final Action 12/00/03 Regulatory Flexibility Analysis Small Entities Affected: No Regulatory Flexibility Analysis Required: Undetermined Required: No Government Levels Affected: None Small Entities Affected: No Small Entities Affected: No Agency Contact: Garrett D. Gregory Government Levels Affected: None Phone: 202 622-3870 Government Levels Affected: None Agency Contact: Kyle A. Finizio RIN: 1545–AP10 Agency Contact: Jeffrey L. Dorfman Phone: 202 622-6040 Phone: 202 622-3870 RIN: 1545–AN40 2863. CHARITABLE CONTRIBUTIONS RIN: 1545–AO24 Priority: Substantive, Nonsignificant 2857. CONSOLIDATED ALTERNATIVE 2860. FOREIGN INSURANCE CFR Citation: 26 CFR 1 MINIMUM TAX COMPANY—DOMESTIC ELECTION Timetable: Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant Action Date FR Cite CFR Citation: 26 CFR 1 CFR Citation: 26 CFR 1 NPRM 03/12/91 56 FR 10395 Timetable: Timetable: Hearing 08/01/91 56 FR 23823 Action Date FR Cite Next Action Undetermined Action Date FR Cite NPRM 12/30/92 57 FR 62251 Regulatory Flexibility Analysis NPRM 12/00/03 NPRM Comment 03/01/93 Required: No Period End Regulatory Flexibility Analysis Small Entities Affected: No Hearing 04/06/93 Required: No Government Levels Affected: None Next Action Undetermined Small Entities Affected: No Agency Contact: Teresa B. Hughes Regulatory Flexibility Analysis Government Levels Affected: None Required: Undetermined Phone: 202 622-3850 Agency Contact: Valerie A. Mark- RIN: 1545–AP30 Small Entities Affected: No Lippe Government Levels Affected: None Phone: 202 622-3840 Agency Contact: Martin Scully RIN: 1545–AO25 2864. REGISTRATION REQUIRED Phone: 202 622-4960 OBLIGATIONS Priority: Substantive, Nonsignificant RIN: 1545–AN73 2861. FRINGE BENEFIT SOURCING UNDER SECTION 861 CFR Citation: 26 CFR 1 2858. CONFORMING TAXABLE YEARS Priority: Substantive, Nonsignificant Timetable: OF CFCS AND FPHCS: 1989 CHANGE CFR Citation: 26 CFR 1 Action Date FR Cite Priority: Substantive, Nonsignificant Timetable: NPRM 01/21/93 58 FR 5316 Final Action 12/00/03 CFR Citation: 26 CFR 1 Action Date FR Cite Regulatory Flexibility Analysis Timetable: NPRM 01/21/00 65 FR 3402 Required: Action Date FR Cite Public Hearing 07/18/00 No Small Entities Affected: NPRM 01/05/93 58 FR 290 Final Action 12/00/03 No Next Action Undetermined Regulatory Flexibility Analysis Government Levels Affected: None Regulatory Flexibility Analysis Required: No Agency Contact: Carl M. Cooper Required: No Small Entities Affected: No Phone: 202 622-3840 Small Entities Affected: No Government Levels Affected: None RIN: 1545–AP33

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TREAS—IRS Long-Term Actions

2865. GUIDANCE IN NOTICE 89-37, Agency Contact: Ann H. Logan Fax: 202 622-4084 WHICH TREATS THE RECEIPT OF A Phone: 202 622-3970 RIN: 1545–AT82 CORPORATE PARTNER’S STOCK BY RIN: 1545–AQ70 THE CORPORATE PARTNER AS A CIRCUMVENTION OF GENERAL 2871. FOREIGN CORPORATIONS UTILITIES REPEAL 2868. FOREIGN TRUSTS REGULATIONS REGULATIONS Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant CFR Citation: 26 CFR 1 Priority: Substantive, Nonsignificant CFR Citation: 26 CFR 1 Timetable: CFR Citation: 26 CFR 1 Timetable: Action Date FR Cite Timetable: Action Date FR Cite NPRM 12/15/92 57 FR 59324 Action Date FR Cite NPRM 03/08/96 61 FR 9377 NPRM Comment 01/20/93 NPRM 12/00/04 Next Action Undetermined Period End Regulatory Flexibility Analysis Regulatory Flexibility Analysis Next Action Undetermined Required: No Required: No Regulatory Flexibility Analysis Small Entities Affected: No Small Entities Affected: No Required: No Government Levels Affected: Government Levels Affected: None Small Entities Affected: No None Agency Contact: Agency Contact: Kenneth P. Christman Government Levels Affected: None Karen Rennie Quarrie Phone: 202 622-3880 Phone: 202 622-3870 Agency Contact: Lisa K. Leong RIN: 1545–AT96 Phone: 202 622-7530 RIN: 1545–AR25 RIN: 1545–AP52 2869. TREATMENT OF DUAL 2872. TREATMENT OF OBLIGATION- CONSOLIDATED LOSSES SHIFTING TRANSACTIONS 2866. USE OF GAAP EARNINGS AS Priority: E&P OF FOREIGN CORPORATIONS Priority: Substantive, Nonsignificant Substantive, Nonsignificant CFR Citation: Priority: Substantive, Nonsignificant CFR Citation: 26 CFR 1 26 CFR 1 CFR Citation: 26 CFR 1 Timetable: Timetable: Timetable: Action Date FR Cite Action Date FR Cite Action Date FR Cite NPRM 12/00/04 NPRM 12/27/96 61 FR 68175 NPRM Comment 04/08/97 NPRM 07/01/92 57 FR 29246 Regulatory Flexibility Analysis Period End Next Action Undetermined Required: Undetermined Final Action 12/00/04 Regulatory Flexibility Analysis Small Entities Affected: No Regulatory Flexibility Analysis Required: No Government Levels Affected: None Required: No Small Entities Affected: No Agency Contact: Kenneth D. Allison Small Entities Affected: No Government Levels Affected: None Phone: 202 622-3860 Government Levels Affected: None RIN: Agency Contact: Margaret A. Hogan 1545–AR26 Agency Contact: Christina A. Morrison Phone: 202 622-3850 Phone: 202 622-3950 RIN: 1545–AQ55 2870. ALLOCATION OF ACCRUED RIN: 1545–AU19 BENEFITS BETWEEN EMPLOYER AND EMPLOYEE CONTRIBUTIONS 2867. THE TREATMENT OF 2873. APPLICATION OF GRANTOR ACCELERATED DEATH BENEFITS Priority: Substantive, Nonsignificant TRUST RULES TO NONEXEMPT Priority: Substantive, Nonsignificant CFR Citation: 26 CFR 1 EMPLOYEES’ TRUST CFR Citation: 26 CFR 1 Timetable: Priority: Substantive, Nonsignificant Timetable: Action Date FR Cite CFR Citation: 26 CFR 1 Action Date FR Cite NPRM 12/22/95 60 FR 66532 Timetable: NPRM Comment 03/21/96 NPRM 12/15/92 57 FR 59319 Action Date FR Cite Period End NPRM Comment 02/26/93 Next Action Undetermined NPRM 09/27/96 61 FR 50778 Period End NPRM Comment 12/26/96 Hearing 03/19/93 Regulatory Flexibility Analysis Period End Next Action Undetermined Required: No Hearing 01/15/97 Regulatory Flexibility Analysis Small Entities Affected: No Next Action Undetermined Required: No Government Levels Affected: None Regulatory Flexibility Analysis Small Entities Affected: No Agency Contact: Janet A. Laufer Required: No Government Levels Affected: None Phone: 202 622-6090 Small Entities Affected: No

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TREAS—IRS Long-Term Actions

Government Levels Affected: None Small Entities Affected: No Regulatory Flexibility Analysis Agency Contact: M. Grace Fleeman Government Levels Affected: None Required: No Phone: 202 622-3880 Federalism: Undetermined Small Entities Affected: No Government Levels Affected: None Linda S.F. Marshall Agency Contact: W. Edward Williams Phone: 202 622-6090 Phone: 202 622-3880 Agency Contact: Edwin B. Cleverdon RIN: 1545–AU91 Phone: 202 622-7900 James A. Quinn RIN: 1545–AV55 Phone: 202 622-3070 2877. FASIT—START- RIN: 1545–AU29 UP/OPERATIONAL/TRANSITION 2880. FOREIGN TAX CREDIT ANTI- Priority: Substantive, Nonsignificant ABUSE REGULATION 2874. RECOMPUTATION OF LIFE Priority: Substantive, Nonsignificant INSURANCE RESERVES CFR Citation: 26 CFR 301; 26 CFR 1 Timetable: CFR Citation: 26 CFR 1 Priority: Substantive, Nonsignificant Timetable: CFR Citation: 26 CFR 1 Action Date FR Cite Action Date FR Cite Timetable: ANPRM 11/04/96 61 FR 56648 ANPRM Comment 12/31/96 NPRM 12/00/03 Action Date FR Cite Period End NPRM 02/07/00 65 FR 5807 Regulatory Flexibility Analysis NPRM 01/02/97 62 FR 71 Required: No Next Action Undetermined Next Action Undetermined Small Entities Affected: No Regulatory Flexibility Analysis Regulatory Flexibility Analysis Required: Undetermined Required: No Government Levels Affected: None Small Entities Affected: No Small Entities Affected: No Agency Contact: Bethany Ingwalson Phone: 202 622-3850 Government Levels Affected: None Government Levels Affected: None RIN: 1545–AV97 Agency Contact: Mark S. Smith Agency Contact: Courtney Shepardson Phone: 202 622-3970 Phone: 202 622-3930 RIN: 1545–AU49 RIN: 1545–AU94 2881. STOCKS AND SECURITIES SAFE HARBOR EXCEPTION Priority: Substantive, Nonsignificant 2875. SOURCE RULES FOR 2878. ELECTRONIC TRANSMISSION PAYMENTS MADE PURSUANT TO OF WITHHOLDING CERTIFICATES CFR Citation: 26 CFR 1 CERTAIN SWAP ARRANGEMENTS Priority: Substantive, Nonsignificant Timetable: Priority: Substantive, Nonsignificant CFR Citation: 26 CFR 1 Action Date FR Cite CFR Citation: 26 CFR 1 Timetable: NPRM 06/12/98 63 FR 32164 Timetable: Action Date FR Cite Hearing 09/09/98 NPRM Comment 09/10/98 NPRM 10/14/97 62 FR 53504 Action Date FR Cite Period End Final Action 12/00/03 NPRM 12/00/03 Final Action 12/00/03 Regulatory Flexibility Analysis Regulatory Flexibility Analysis Regulatory Flexibility Analysis Required: No Required: No Required: No Small Entities Affected: No Small Entities Affected: No Small Entities Affected: No Government Levels Affected: None Government Levels Affected: None Government Levels Affected: None Agency Contact: Carl M. Cooper Agency Contact: Paul S. Epstein Agency Contact: Paul S. Epstein Phone: 202 622-3840 Phone: 202 622-3870 Phone: 202 622-3870 RIN: 1545–AV27 RIN: 1545–AU89 RIN: 1545–AW13

2879. REMOVAL OF TEMPORARY 2882. TRANSPORTATION OF 2876. APPLICATION OF ATTRIBUTION REGULATIONS THAT PROVIDE PERSONS AND PROPERTY BY AIR RULES TO FOREIGN TRUSTS RULES FOR SUBSTANTIATING Priority: Substantive, Nonsignificant TRAVEL EXPENSE DEDUCTIONS FOR Priority: Substantive, Nonsignificant CFR Citation: 26 CFR 1 MEMBERS OF CONGRESS CFR Citation: 26 CFR 49 Timetable: Priority: Substantive, Nonsignificant Timetable: Action Date FR Cite CFR Citation: 26 CFR 1; 26 CFR 5 Action Date FR Cite NPRM 12/00/04 Timetable: NPRM 12/00/03 Regulatory Flexibility Analysis Action Date FR Cite Regulatory Flexibility Analysis Required: No NPRM 12/00/03 Required: No

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TREAS—IRS Long-Term Actions

Small Entities Affected: No Small Entities Affected: No Timetable: Government Levels Affected: None Government Levels Affected: None Action Date FR Cite Agency Contact: Patrick S. Kirwan Agency Contact: Valerie A. Mark- NPRM 12/00/03 Phone: 202 622-3130 Lippe Regulatory Flexibility Analysis RIN: 1545–AW19 Phone: 202 622-3840 Required: Undetermined RIN: 1545–AW63 Small Entities Affected: No 2883. CONTINGENT DEBT Government Levels Affected: None INSTRUMENT 2886. EDUCATION CREDITS Agency Contact: Patricia A. Bray Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant Phone: 202 622-3880 CFR Citation: 26 CFR 1 CFR Citation: 26 CFR 1 RIN: 1545–AX02 Timetable: Timetable: Action Date FR Cite Action Date FR Cite 2889. DEFINITION OF ACCOUNTING NPRM 12/00/03 METHOD NPRM 01/06/99 64 FR 794 Regulatory Flexibility Analysis Final Action 12/00/03 Priority: Substantive, Nonsignificant Required: No Regulatory Flexibility Analysis CFR Citation: 26 CFR 1 Small Entities Affected: No Required: No Timetable: Government Levels Affected: None Small Entities Affected: No Action Date FR Cite Agency Contact: Milton M. Cahn Government Levels Affected: None NPRM 03/00/04 Phone: 202 622-3870 Agency Contact: Donna J. Welch Regulatory Flexibility Analysis RIN: 1545–AW33 Phone: 202 622-4910 Required: No Fax: 202 927-9248 Small Entities Affected: No 2884. SOURCE OF INCOME FROM RIN: 1545–AW65 CERTAIN SPACE AND OCEAN Government Levels Affected: None ACTIVITIES AND FOR Agency Contact: Jeffery G. Mitchell COMMUNICATIONS INCOME 2887. CERTAIN ASSET TRANSFERS Phone: 202 622-4970 TO REGULATED INVESTMENT Priority: Substantive, Nonsignificant COMPANIES (RICS) AND REAL RIN: 1545–AX21 CFR Citation: 26 CFR 1 ESTATE INVESTMENT TRUSTS Timetable: (REITS) 2890. GUARANTEED INVESTMENT Action Date FR Cite Priority: Substantive, Nonsignificant CONTRACTS NPRM 01/17/01 66 FR 3903 CFR Citation: 26 CFR 1 Priority: Substantive, Nonsignificant Hearing 05/23/01 66 FR 12916 Timetable: CFR Citation: 26 CFR 1 Next Action Undetermined Action Date FR Cite Timetable: Regulatory Flexibility Analysis Required: No NPRM 02/03/00 65 FR 5805 Action Date FR Cite Comment Period Ends 04/19/00 Small Entities Affected: No NPRM 08/27/99 64 FR 46876 Final Action 12/00/03 Final Action 12/00/03 Government Levels Affected: None Regulatory Flexibility Analysis Regulatory Flexibility Analysis Agency Contact: Edward R. Barret Required: No Required: No Phone: 202 874-1490 Small Entities Affected: No Small Entities Affected: No RIN: 1545–AW50 Government Levels Affected: Federal Government Levels Affected: State, Agency Contact: Jennifer D. Sledge Local 2885. GUIDANCE UNDER SUBPART F Phone: 202 622-7750 RELATING TO CERTAIN HYBRID Agency Contact: Rose M. Weber TRANSACTIONS RIN: 1545–AW92 Phone: 202 622-3980 Fax: 202 622-4437 Priority: Substantive, Nonsignificant RIN: 1545–AX22 CFR Citation: 26 CFR 1 2888. RULES FOR SOURCING CERTAIN TRANSPORTATION Timetable: INCOME, SPACE OR OCEAN 2891. CHANGES IN ENTITY Action Date FR Cite ACTIVITY INCOME, AND RELATED CLASSIFICATION: SPECIAL RULE FOREIGN BASE COMPANY SHIPPING FOR CERTAIN FOREIGN ELIGIBLE NPRM 07/13/99 64 FR 37727 INCOME ENTITIES Final Action 12/00/03 Priority: Regulatory Flexibility Analysis Substantive, Nonsignificant Priority: Substantive, Nonsignificant Required: No CFR Citation: 26 CFR 1 CFR Citation: 26 CFR 301

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TREAS—IRS Long-Term Actions

Timetable: 2894. DEFINITION OF PASSIVE Timetable: Action Date FR Cite FOREIGN INVESTMENT COMPANY Action Date FR Cite UNDER SECTION 1297 NPRM 11/29/99 64 FR 66591 NPRM 12/00/03 Priority: Substantive, Nonsignificant Public Hearing 01/31/00 Regulatory Flexibility Analysis CFR Citation: 26 CFR 1 NPRM Comment 02/28/00 Required: No Period End Timetable: Final Action 12/00/03 Small Entities Affected: No Action Date FR Cite Regulatory Flexibility Analysis Government Levels Affected: None NPRM 12/00/04 Required: No Federalism: Undetermined Regulatory Flexibility Analysis Small Entities Affected: No Required: No Agency Contact: Valerie A. Mark- Government Levels Affected: None Lippe Small Entities Affected: No Phone: 202 622-3840 Agency Contact: Aaron A. Farmer Government Levels Affected: None Phone: 202 622-3860 RIN: 1545–AX91 Agency Contact: Alexandra R. Helou RIN: 1545–AX39 Phone: 202 622-3840 2898. CAPITALIZATION OF INTEREST RIN: 1545–AX78 AND CARRYING CHARGES 2892. DEFINITION OF PRIVATE PROPERLY ALLOCABLE TO ACTIVITY BOND—REFUNDING 2895. HIPAA PORTABILITY STRADDLES REGULATIONS Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant CFR Citation: 26 CFR 54 CFR Citation: 26 CFR 1 CFR Citation: 26 CFR 1 Timetable: Timetable: Timetable: Action Date FR Cite Action Date FR Cite Action Date FR Cite NPRM 04/08/97 62 FR 16977 NPRM 01/18/01 66 FR 4746 NPRM 12/30/94 59 FR 67658 Final Action 12/00/03 Next Action Undetermined NPRM Comment 05/01/95 Regulatory Flexibility Analysis Regulatory Flexibility Analysis Period End Required: No Required: Next Action Undetermined No Small Entities Affected: No Small Entities Affected: Regulatory Flexibility Analysis No Required: No Government Levels Affected: None Government Levels Affected: None Small Entities Affected: No Agency Contact: Russell Weinheimer Agency Contact: Mary Truchly Phone: 202 622-6080 Phone: 202 622-3960 Government Levels Affected: None RIN: 1545–AX84 RIN: 1545–AX92 Agency Contact: Bruce M. Serchuk Phone: 202 622-3980 Fax: 202 622-4437 2896. APPLICATION OF SEPARATE 2899. DEFINITION OF DIESEL FUEL FOREIGN TAX CREDIT LIMITATIONS RIN: 1545–AX55 Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant CFR Citation: 26 CFR 48 CFR Citation: 26 CFR 1 2893. ALLOCATION AND Timetable: APPORTIONMENT OF INTEREST Timetable: Action Date FR Cite EXPENSE AND CERTAIN OTHER Action Date FR Cite NPRM 05/16/02 67 FR 34882 EXPENSES NPRM 01/03/01 66 FR 319 Final Action 12/00/03 Priority: Substantive, Nonsignificant Final Action 12/00/03 Regulatory Flexibility Analysis CFR Citation: 26 CFR 1 Regulatory Flexibility Analysis Required: No Required: No Timetable: Small Entities Affected: No Small Entities Affected: No Action Date FR Cite Government Levels Affected: None Government Levels Affected: None NPRM 02/05/90 55 FR 3750 Agency Contact: Frank K. Boland Final Action 12/00/03 Agency Contact: Bethany Ingwalson Phone: 202 622-3850 Phone: 202 622-3130 Regulatory Flexibility Analysis RIN: 1545–AX88 RIN: 1545–AX97 Required: No Small Entities Affected: No 2897. CLARIFICATION OF FOREIGN- 2900. GUIDANCE NECESSARY TO Government Levels Affected: None BASED COMPANY SALES INCOME FACILITATE ELECTRONIC TAX Agency Contact: David F. Bergkuist RULES ADMINISTRATION Phone: 202 622-3850 Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant RIN: 1545–AX72 CFR Citation: 26 CFR 1 CFR Citation: 26 CFR 1; 26 CFR 301

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TREAS—IRS Long-Term Actions

Timetable: 2903. WITHHOLDING TAX ON 2906. SPECIAL RULES FOR S Action Date FR Cite FOREIGN PARTNERS’ SHARE OF CORPORATIONS EFFECTIVELY CONNECTED INCOME Priority: Substantive, Nonsignificant NPRM 04/24/02 67 FR 20072 Priority: Final Action 12/00/03 Substantive, Nonsignificant CFR Citation: 26 CFR 301; 26 CFR 601 CFR Citation: 26 CFR 1 Regulatory Flexibility Analysis Timetable: Required: No Timetable: Action Date FR Cite Small Entities Affected: No Action Date FR Cite NPRM 12/00/04 Government Levels Affected: None NPRM 12/00/03 Regulatory Flexibility Analysis Required: No Agency Contact: Sara P. Shepherd Regulatory Flexibility Analysis Phone: 202 622-4960 Required: No Small Entities Affected: No Small Entities Affected: Businesses Related RIN: Related To 1545-AY56 Government Levels Affected: None Government Levels Affected: Federalism: Undetermined RIN: 1545–AY04 Undetermined Agency Contact: David A. Juster Federalism: Undetermined Phone: 202 622-3850 2901. ACTIVE CONDUCT OF AN INSURANCE BUSINESS UNDER PFIC Agency Contact: David J. Sotos Related RIN: Split From 1545-AP35, RULES Phone: 202 622-3050 Related To 1545-AS88 RIN: 1545–AY28 RIN: 1545–AY44 Priority: Substantive, Nonsignificant. Major status under 5 USC 801 is undetermined. 2904. INFORMATION REPORTING ON 2907. ELECTION—ASSETS ACQUISITIONS OF INSURANCE CFR Citation: 26 CFR 1 CANCELLATION OF INDEBTEDNESS COMPANIES Priority: Substantive, Nonsignificant Timetable: Priority: Substantive, Nonsignificant CFR Citation: 26 CFR 1 Action Date FR Cite CFR Citation: 26 CFR 1 Timetable: NPRM 12/00/04 Timetable: Action Date FR Cite Regulatory Flexibility Analysis Action Date FR Cite Required: No NPRM 06/13/02 67 FR 40629 Public Hearing 10/08/02 NPRM 03/08/02 67 FR 10640 Small Entities Affected: No Final Action 12/00/03 Public Hearing 09/18/02 Final Action 12/00/03 Government Levels Affected: Regulatory Flexibility Analysis Undetermined Required: No Regulatory Flexibility Analysis Required: No Agency Contact: Mark R. Pollard Small Entities Affected: No Phone: 202 622-3850 Small Entities Affected: No Government Levels Affected: None RIN: Government Levels Affected: None 1545–AY20 Agency Contact: Joseph Dewald Agency Contact: Mark Weiss Phone: 202 622-4910 Phone: 202 622-7790 2902. DISALLOWANCE OF RIN: 1545–AY35 DEDUCTIONS AND CREDITS FOR Gary E. Geisler FAILURE TO FILE TIMELY RETURN 2905. SPECIAL RULES RELATING TO Phone: 202 622-3970 Priority: Substantive, Nonsignificant TRANSFERS OF INTANGIBLES TO RIN: 1545–AY49 CFR Citation: 26 CFR 1 FOREIGN CORPORATIONS Timetable: Priority: Substantive, Nonsignificant 2908. PREVIOUSLY TAXED EARNINGS AND PROFITS UNDER SUBPART F Action Date FR Cite CFR Citation: 26 CFR 1 Timetable: Priority: Substantive, Nonsignificant. NPRM 01/29/02 67 FR 4217 Major status under 5 USC 801 is Final Action 12/00/03 Action Date FR Cite undetermined. Regulatory Flexibility Analysis NPRM 12/00/04 CFR Citation: 26 CFR 1 Required: No Regulatory Flexibility Analysis Timetable: Small Entities Affected: Required: No No Action Date FR Cite Small Entities Affected: No Government Levels Affected: NPRM 12/00/03 Undetermined Government Levels Affected: None Regulatory Flexibility Analysis Federalism: Undetermined Federalism: Undetermined Required: Undetermined Agency Contact: Nina E. Chowhdry Agency Contact: Thomas D. Beem Small Entities Affected: No Phone: 202 622-3880 Phone: 202 622-3860 Government Levels Affected: RIN: 1545–AY26 RIN: 1545–AY41 Undetermined

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TREAS—IRS Long-Term Actions

Federalism: Undetermined Federalism: Undetermined Timetable: Agency Contact: Jonathan A. Sambur Agency Contact: Laurie M. Hatten- Action Date FR Cite Phone: 202 622-3840 Boyd NPRM 01/02/02 67 FR 48 RIN: 1545–AY54 Phone: 202 622-3840 Comment Period End 04/20/02 RIN: 1545–AY92 Public Hearing 05/01/02 67 FR 1672 2909. TREATMENT OF COMMUNITY Final Action 12/00/03 INCOME FOR CERTAIN INDIVIDUALS 2912. PROCUREMENT/PURCHASING Regulatory Flexibility Analysis NOT FILING JOINT RETURNS CARD REPORTING Required: No Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant Small Entities Affected: No CFR Citation: 26 CFR 1 CFR Citation: 26 CFR 1 Government Levels Affected: Federal Timetable: Timetable: Agency Contact: Jennifer D. Sledge Action Date FR Cite Action Date FR Cite Phone: 202 622-7750 NPRM 01/22/02 67 FR 2841 NPRM 12/00/03 Final Action 12/00/03 RIN: 1545–BA36 Regulatory Flexibility Analysis Regulatory Flexibility Analysis Required: No Required: Undetermined 2915. TREATMENT OF CERTAIN OBLIGATION-SHIFTING Small Entities Affected: Small Entities Affected: No No TRANSACTIONS Government Levels Affected: None Government Levels Affected: Priority: Substantive, Nonsignificant Agency Contact: Robin M. Tuczak Undetermined Phone: 202 622-4940 Agency Contact: Donna J. Welch CFR Citation: 26 CFR 1 RIN: 1545–AY83 Phone: 202 622-4910 Timetable: Fax: 202 927-9248 Action Date FR Cite RIN: 1545–BA17 2910. CHARITABLE LEAD INTEREST NPRM 12/00/03 Priority: Substantive, Nonsignificant 2913. APPLICATION OF THE Regulatory Flexibility Analysis CFR Citation: 26 CFR 1 FEDERAL INSURANCE Required: No Timetable: CONTRIBUTIONS ACT, FEDERAL Small Entities Affected: No Action Date FR Cite UNEMPLOYMENT TAX ACT AND COLLECTION OF INCOME TAX AT Government Levels Affected: None NPRM 07/23/02 67 FR 48070 SOURCE TO STATUTORY STOCK Agency Contact: Jeffrey L. Vinnik Final Action 12/00/03 OPTIONS Phone: 202 622-3840 Regulatory Flexibility Analysis Priority: Substantive, Nonsignificant. Required: RIN: No Major status under 5 USC 801 is 1545–BA41 Small Entities Affected: No undetermined. Government Levels Affected: CFR Citation: 26 CFR 31 2916. INFORMATION REPORTING FOR Undetermined QUALIFIED TUITION AND RELATED Timetable: EXPENSES; MAGNETIC MEDIA FILING Agency Contact: Susan B. Hurwitz REQUIREMENTS FOR INFORMATION Phone: 202 622-3090 Action Date FR Cite RETURNS RIN: 1545–AY86 NPRM 11/13/01 66 FR 57023 Public Hearing 05/14/02 67 FR 5076 Priority: Substantive, Nonsignificant Next Action Undetermined 2911. TRANSITIONAL RELIEF FOR CFR Citation: 26 CFR 1; 26 CFR 301 QUALIFIED INTERMEDIARIES Regulatory Flexibility Analysis Required: No Timetable: Priority: Substantive, Nonsignificant. Action Date FR Cite Major status under 5 USC 801 is Small Entities Affected: No NPRM 06/29/02 67 FR 20923 undetermined. Government Levels Affected: None Final Action 12/00/03 CFR Citation: 26 CFR 1 Agency Contact: Stephen B. Tackney Timetable: Phone: 202 622-6040 Regulatory Flexibility Analysis Required: Yes Action Date FR Cite RIN: 1545–BA26 Small Entities Affected: Businesses NPRM 12/00/04 Regulatory Flexibility Analysis 2914. TRANSFERS OF C Government Levels Affected: None Required: No CORPORATION PROPERTY TO RICS Agency Contact: Donna J. Welch OR REITS Small Entities Affected: No Phone: 202 622-4910 Fax: 202 927-9248 Government Levels Affected: Priority: Substantive, Nonsignificant Undetermined CFR Citation: 26 CFR 1 RIN: 1545–BA43

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TREAS—IRS Long-Term Actions

2917. COMPENSATORY STOCK Additional Information: REG-122379-02 Legal Deadline: None OPTIONS UNDER SECTION 482 Drafting attorney: Brinton T. Warren Abstract: This regulation provides Priority: Substantive, Nonsignificant. (202) 622-4940 guidance with respect to methods of Major status under 5 USC 801 is Reviewing attorney: Richard S. apportioning interest expense under undetermined. Goldstein (202) 622-7820 section 864(e). CFR Citation: 26 CFR 1 Treasury attorney: Julian Kim (202) Timetable: Next Action Undetermined Timetable: 622-1981 Regulatory Flexibility Analysis Action Date FR Cite CC:P&A:APJP Required: No Small Entities Affected: NPRM 12/00/03 Agency Contact: Brinton T. Warren, No Regulatory Flexibility Analysis Attorney-Advisor, Department of the Government Levels Affected: None Required: No Treasury, Internal Revenue Service, Additional Information: REG-129447-01 1111 Constitution Avenue NW, Small Entities Affected: No Washington, DC 20224 Drafting attorney: Melissa D. Arndt Government Levels Affected: None Phone: 202 622-4940 (202) 622-3850 Agency Contact: Douglas L. Giblen RIN: 1545–BA70 Reviewing attorney: Anne Devereaux Phone: 202 874-1490 (202) 622-3850 RIN: 1545–BA57 2920. ∑ FOREIGN CORPORATIONS— Treasury attorney: Michael Caballero TREATMENT OF DISTRIBUTIONS OR (202) 622-0851 LIQUIDATIONS CC:INTL 2918. REQUIRED DISTRIBUTIONS FROM RETIREMENT PLANS Priority: Substantive, Nonsignificant Agency Contact: Melissa D. Arndt, Attorney-Advisor, Department of the Priority: Legal Authority: 26 USC 7805 Substantive, Nonsignificant Treasury, Internal Revenue Service, CFR Citation: 26 CFR 1 CFR Citation: 26 CFR 1 1111 Constitution Avenue NW, Timetable: Legal Deadline: None Washington, DC 20224 Phone: 202 622-3850 Action Date FR Cite Abstract: This regulation will revise section 367(e) of the Internal Revenue Related RIN: Related To 1545-BA02 NPRM 04/17/02 67 FR 18834 Code, relating to the treatment of RIN: 1545–BA92 Final Action 12/00/03 distributions described in section 355 Regulatory Flexibility Analysis or liquidations under 332. Required: No 2922. ∑ EARNINGS AND PROFITS Timetable: Next Action Undetermined ATTRIBUTION PRINCIPLES Small Entities Affected: No Regulatory Flexibility Analysis Priority: Substantive, Nonsignificant Government Levels Affected: None Required: No Legal Authority: 26 USC 7805 Agency Contact: Cathy A. Vohs Small Entities Affected: No CFR Citation: 26 CFR 1 Phone: 202 622-6090 Government Levels Affected: None Related RIN: Related To 1545-AY69, Legal Deadline: None Additional Information: Reg-127380-02 Related To 1545-AY70 Abstract: This regulation will address Drafting attorney: Aaron A. Farmer RIN: 1545–BA60 the manner in which earnings and (202) 622-3860 profits are attributed to shares under Reviewing attorney: Charles P. Besecky ∑ sections 1248 and 367. 2919. CIRCULAR 230—TAX (202) 622-3860 SHELTER AMENDMENTS Timetable: Next Action Undetermined CC:INTL Priority: Substantive, Nonsignificant Regulatory Flexibility Analysis Agency Contact: Aaron A. Farmer, Required: Undetermined Legal Authority: 31 USC 330 Senior Counsel, Department of the Small Entities Affected: No CFR Citation: 31 CFR 10 Treasury, Internal Revenue Service, Government Levels Affected: Legal Deadline: None 1111 Constitution Avenue NW, Washington, DC 20224 Undetermined Abstract: These regulations propose Phone: 202 622-3860 Federalism: Undetermined amendments to the standards for tax RIN: opinions related to tax shelters. 1545–BA79 Additional Information: REG-135866-02 Timetable: Drafting attorney: Mark R. Pollard (202) 2921. ∑ ALLOCATION AND 622-3850 Action Date FR Cite APPORTIONMENT OF INTEREST Reviewing attorney: Richard L. NPRM 12/00/03 EXPENSE Chewning (202) 622-3850 Regulatory Flexibility Analysis Priority: Substantive, Nonsignificant CC:INTL Required: No Legal Authority: 26 USC 864; 26 USC Agency Contact: Mark R. Pollard, Small Entities Affected: No 7805 Attorney-Advisor, Department of the Government Levels Affected: None CFR Citation: 26 CFR 1 Treasury, Internal Revenue Service,

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TREAS—IRS Long-Term Actions

1111 Constitution Avenue NW, Additional Information: REG-138618-02 2926. ∑ LIST MAINTENANCE Washington, DC 20224 REQUIREMENT FOR REPORTABLE Phone: 202 622-3850 Drafting attorney: Tara P. Volungis TRANSACTIONS (202) 622-3080 RIN: 1545–BA93 Priority: Substantive, Nonsignificant Reviewing attorney: Christine Ellison Legal Authority: 26 USC 7805; 26 USC (202) 622-3070 2923. ∑ GUIDANCE TO FACILITATE 6112 ELECTRONIC TAX ADMINISTRATION Treasury attorney: Julian Kim (202) CFR Citation: 26 CFR 301 622-1981 Priority: Substantive, Nonsignificant Legal Deadline: None Legal Authority: 26 USC 7805 CC:P&SI Abstract: This regulation provides CFR Citation: 26 CFR 1 Agency Contact: Tara P. Volungis, guidance under section 6112 regarding the maintenance and furnishing of lists Legal Deadline: None Attorney-Advisor, Department of the Treasury, Internal Revenue Service, of investors in reportable transactions. Abstract: This regulation will facilitate 1111 Constitution Avenue NW, Timetable: electronic tax administration. Washington, DC 20224 Action Date FR Cite Timetable: Phone: 202 622-3080 NPRM 12/00/03 Action Date FR Cite RIN: 1545–BB07 Regulatory Flexibility Analysis NPRM 12/00/03 Required: No ∑ Regulatory Flexibility Analysis 2925. REGISTRATION OF Small Entities Affected: No Required: No REPORTABLE TRANSACTIONS Government Levels Affected: None Small Entities Affected: No Priority: Substantive, Nonsignificant Additional Information: REG-138624-02 Government Levels Affected: None Legal Authority: 26 USC 7805; 26 USC Drafting attorney: Tara P. Volungis Additional Information: REG-137243-02 6111 (202) 622-3080 Drafting attorney: Brinton T. Warren CFR Citation: 26 CFR 301 Reviewing attorney: Christine Ellison (202) 622-4940 (202) 622-3070 Legal Deadline: None Reviewing attorney: Judith Wall (202) Treasury attorney: Julian Kim (202) 622-4940 Abstract: This regulation provides 622-1981 Treasury attorney: Elizabeth Askey guidance under section 6111 regarding CC:P&SI (202) 622-0224 the registration of reportable transactions. Agency Contact: Tara P. Volungis, CC:PA&APJP Attorney-Advisor, Department of the Agency Contact: Brinton T. Warren, Timetable: Treasury, Internal Revenue Service, Attorney-Advisor, Department of the Action Date FR Cite 1111 Constitution Avenue NW, Treasury, Internal Revenue Service, Washington, DC 20224 1111 Constitution Avenue NW, NPRM 12/00/03 Phone: 202 622-3080 Washington, DC 20224 Regulatory Flexibility Analysis RIN: 1545–BB09 Phone: 202 622-4940 Required: Undetermined RIN: 1545–BA96 Small Entities Affected: No 2927. ∑ AUTHORIZATION FOR IRS TO CHARGE FEES FOR COPYING 2924. ∑ DISCLOSURE OF Government Levels Affected: None EXEMPT ORGANIZATION RETURNS REPORTABLE TRANSACTIONS Additional Information: REG-138621-02 Priority: Info./Admin./Other Priority: Substantive, Nonsignificant Drafting attorney: Tara P. Volungis Legal Authority: 26 USC 6104 Legal Authority: 26 USC 7805 (202) 622-3080 CFR Citation: 26 CFR 301 CFR Citation: 26 CFR 1 Reviewing attorney: Christine Ellison Legal Deadline: None Legal Deadline: None (202) 622-3070 Abstract: The proposed regulation Abstract: This regulation provides Treasury attorney: Julian Kim (202) provides authorization for Internal guidance under section 6011 regarding 622-1981 Revenue Service to charge fees for disclosure of reportable transactions. copying Exempt Organization returns. Timetable: CC:P&SI Timetable: Action Date FR Cite Agency Contact: Tara P. Volungis, Action Date FR Cite Attorney-Advisor, Department of the NPRM 12/00/03 NPRM 12/00/04 Treasury, Internal Revenue Service, Regulatory Flexibility Analysis 1111 Constitution Avenue NW, Regulatory Flexibility Analysis Required: Undetermined Washington, DC 20224 Required: No Small Entities Affected: No Phone: 202 622-3080 Small Entities Affected: No Government Levels Affected: None RIN: 1545–BB08 Government Levels Affected: None

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TREAS—IRS Long-Term Actions

Additional Information: REG-142538-02 2929. ∑ STRUCTURED SETTLEMENT Timetable: Next Action Undetermined FACTORING TRANSACTIONS Regulatory Flexibility Analysis Drafting attorney: Sarah Tate (202) 622- (TEMPORARY) 4590 Required: Undetermined Priority: Substantive, Nonsignificant Reviewing attorney: Lynnette Platt Small Entities Affected: Businesses Legal Authority: 26 USC 115 (202) 622-4590 Government Levels Affected: None CFR Citation: 26 CFR 1; 26 CFR 602 CC:P&A:DP&L Additional Information: REG-144597-02 Legal Deadline: None Agency Contact: Sarah Tate, Attorney- Abstract: These regulations relate to Drafting attorney: Margaret A. Hogan Advisor, Department of the Treasury, section 5891 of Internal Revenue Code. (202) 622-3850 Internal Revenue Service, 1111 Section 5891 imposes a 40 percent Reviewing attorney: Barbara A. Felker Constitution Avenue NW, Washington, excise tax upon any person who (202) 622-3850 DC 20224 acquires structured settlement payment Phone: 202 622-4590 rights in a structured settlement CC:INTL Related RIN: Related To 1545-BB22 factoring transaction. These regulations Agency Contact: Margaret A. Hogan, provide the manner and method of Attorney-Advisor, Department of the RIN: 1545–BB21 reporting and paying the excise tax. Treasury, Internal Revenue Service, Timetable: 1111 Constitution Avenue NW, ∑ Washington, DC 20224 2928. AUTHORIZATION FOR IRS TO Action Date FR Cite CHARGE FEES FOR COPYING Phone: 202 622-3850 EXEMPT ORGANIZATIONS RETURNS Temporary 12/00/03 RIN: 1545–BB27 (TEMPORARY) Regulations Regulatory Flexibility Analysis ∑ Priority: Info./Admin./Other Required: Undetermined 2931. TREATMENT OF SERVICES UNDER SECTION 482 Legal Authority: 26 USC 6104 Small Entities Affected: No Priority: Substantive, Nonsignificant CFR Citation: 26 CFR 301 Government Levels Affected: None Legal Authority: 26 USC 7805; 26 USC Additional Information: REG-139768-02 Legal Deadline: None 482 Drafting attorney: Shareen S. Pflanz Abstract: The temporary regulation (202) 622-4920 CFR Citation: 26 CFR 1 provides authorization for Internal Legal Deadline: None Revenue Service to charge fees for Reviewing attorney: Charles Strickland copying Exempt Organization returns. (202) 622-4960 Abstract: These proposed regulations CC:IT&A would provide additional guidance Timetable: under section 482 regarding services. Agency Contact: Shareen S. Pflanz, Action Date FR Cite Attorney-Advisor, Department of the Timetable: Temporary Regulation 12/00/04 Treasury, Internal Revenue Service, Action Date FR Cite 1111 Constitution Avenue NW, Regulatory Flexibility Analysis Washington, DC 20224 NPRM 12/00/03 Required: No Phone: 202 622-4920 Regulatory Flexibility Analysis Small Entities Affected: No Related RIN: Related To 1545-BB14 Required: No Government Levels Affected: None RIN: 1545–BB24 Government Levels Affected: None Additional Information: REG-142538-02 Additional Information: REG-146893-02 2930. ∑ ACCRUAL RULES FOR Drafting attorney: Douglas L. Giblen Drafting attorney: Sarah Tate (202) 622- CREDITABLE FOREIGN TAXES AND (202) 874-1490 4590 GUIDANCE ON CHANGE IN TAXABLE YEAR Reviewing attorney: Lynnette Platt Reviewing attorney: John M. Breen (202) 622-4590 Priority: Substantive, Nonsignificant (202) 874-1490 Legal Authority: 26 USC 7805 Treasury attorney: Rocco Femia (202) CC:P&A:DP&L 622-1755 CFR Citation: 26 CFR 1 Agency Contact: Sarah Tate, Attorney- CC:INTL Advisor, Department of the Treasury, Legal Deadline: None Agency Contact: Douglas L. Giblen, Internal Revenue Service, 1111 Abstract: These proposed regulations Attorney-Advisor, Department of the Constitution Avenue NW, Washington, will clarify the rules for determining Treasury, Internal Revenue Service, 950 DC 20224 when a creditable foreign tax accrues L’Enfant Plaza SW, Washington, DC Phone: 202 622-4590 and may be claimed as a credit, and 20024 will provide guidance for determining Related RIN: Related To 1545-BB21 Phone: 202 874-1490 the allowable foreign tax credit upon RIN: 1545–BB22 a change in the U.S. taxable year. RIN: 1545–BB31

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Department of the Treasury (TREAS) Completed Actions Internal Revenue Service (IRS)

2932. ELECTING SMALL BUSINESS 2935. RELIEF FROM JOINT AND 2938. COMPROMISES TRUST SEVERAL LIABILITY ON JOINT Priority: Substantive, Nonsignificant RETURN Priority: Substantive, Nonsignificant CFR Citation: 26 CFR 301 Priority: Substantive, Nonsignificant CFR Citation: 26 CFR 1; 26 CFR 602 Completed: CFR Citation: 26 CFR 1 Completed: Reason Date FR Cite Completed: Reason Date FR Cite Final Action 07/23/02 67 FR 48025 Final Action 05/14/02 67 FR 34388 Reason Date FR Cite Completed by TD 9007 Completed by TD Final Action 07/18/02 67 FR 47278 8994 Completed by TD Regulatory Flexibility Analysis Regulatory Flexibility Analysis 9003 Required: No Required: No Regulatory Flexibility Analysis Government Levels Affected: None Government Levels Affected: None Required: No Agency Contact: Frederick W. Agency Contact: James A. Quinn Government Levels Affected: None Schindler Phone: 202 622-3620 Phone: 202 622-3070 Agency Contact: Charles A. Hall Phone: 202 622-4940 RIN: 1545–AW88 Bradford R. Poston Phone: 202 622-3060 RIN: 1545–AW64 2939. TRANSFER OF REMIC RIN: 1545–AU76 RESIDUAL INTEREST 2936. INFORMATION REPORTING FOR PAYMENTS OF INTEREST ON Priority: Substantive, Nonsignificant 2933. REQUIRED DISTRIBUTIONS EDUCATION LOANS CFR Citation: FROM QUALIFIED PLANS AND 26 CFR 1 INDIVIDUAL RETIREMENT PLANS Priority: Substantive, Nonsignificant Completed: Priority: Substantive, Nonsignificant CFR Citation: 26 CFR 1; 26 CFR 301 Reason Date FR Cite CFR Citation: 26 CFR 1 Completed: Final Action 07/19/02 67 FR 47451 Completed by TD Completed: Reason Date FR Cite 9004 Reason Date FR Cite Final Action 04/29/02 67 FR 37671 Regulatory Flexibility Analysis Final Action 04/17/02 67 FR 18988 Completed by TD Required: No 8992 Completed by TD Government Levels Affected: None 8987 Regulatory Flexibility Analysis Agency Contact: Courtney Shepardson Required: Yes Regulatory Flexibility Analysis Phone: 202 622-3930 Required: No Government Levels Affected: None RIN: 1545–AW98 Government Levels Affected: None Agency Contact: Donna J. Welch Agency Contact: Cathy A. Vohs Phone: 202 622-4910 2940. CHANGE OF ANNUAL Phone: 202 622-6090 Fax: 202 927-9248 ACCOUNTING PERIOD Related RIN: Related To 1545-AY69, RIN: 1545–AW67 Priority: Substantive, Nonsignificant Related To 1545-AY70 CFR Citation: 26 CFR 1 RIN: 1545–AV82 2937. MODIFICATIONS AND ADDITIONS TO THE UNIFIED Completed: PARTNERSHIP AUDIT PROCEDURES Reason Date FR Cite 2934. MIDDLEMAN REGULATION Priority: Substantive, Nonsignificant Final Action 05/17/02 67 FR 35009 Priority: Substantive, Nonsignificant Completed by TD CFR Citation: 26 CFR 1 CFR Citation: 26 CFR 301 8996 Completed: Completed: Regulatory Flexibility Analysis Required: No Reason Date FR Cite Reason Date FR Cite Government Levels Affected: None Final Action 07/26/02 67 FR 48754 Final Action 10/04/01 66 FR 50541 Completed by TD Completed by TD Agency Contact: Michael F. Schmit 9010 8965 Phone: 202 622-4960 Regulatory Flexibility Analysis Regulatory Flexibility Analysis RIN: 1545–AX15 Required: No Required: No Government Levels Affected: None Government Levels Affected: None 2941. AGENT FOR THE Agency Contact: Nancy L. Rose Agency Contact: Horace Howells CONSOLIDATED GROUP Phone: 202 622-4910 Phone: 202 622-3050 Priority: Substantive, Nonsignificant RIN: 1545–AW48 RIN: 1545–AW86 CFR Citation: 26 CFR 1; 26 CFR 602

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TREAS—IRS Completed Actions

Completed: Completed: Regulatory Flexibility Analysis Reason Date FR Cite Reason Date FR Cite Required: No Final Action 06/28/02 67 FR 43538 Final Action 03/29/02 67 FR 15112 Government Levels Affected: None Completed by TD Completed by TD Agency Contact: Karen Rennie Quarrie 9002 8986 Phone: 202 622-3880 Regulatory Flexibility Analysis Regulatory Flexibility Analysis RIN: 1545–AY13 Required: No Required: No Government Levels Affected: Government Levels Affected: None None 2948. MID-CONTRACT CHANGE IN Agency Contact: George Robert Agency Contact: Barbara MacMillan TAXPAYER Phone: 202 622-3050 Johnson Priority: Substantive, Nonsignificant Phone: 202 622-7930 RIN: 1545–AX94 CFR Citation: Fax: 202 622-6889 26 CFR 1; 26 CFR 602 Completed: RIN: 1545–AX56 2945. HEDGING TRANSACTIONS Reason Date FR Cite Priority: Substantive, Nonsignificant Final Action 05/15/02 67 FR 34603 2942. EQUITY OPTIONS WITH CFR Citation: 26 CFR 1; 26 CFR 602 FLEXIBLE TERMS Completed by TD Completed: 8995 Priority: Substantive, Nonsignificant Reason Date FR Cite Regulatory Flexibility Analysis CFR Citation: 26 CFR 1 Final Action 03/20/02 67 FR 12863 Required: No Completed: Completed by TD Government Levels Affected: None 8985 Reason Date FR Cite Agency Contact: John M. Aramburu Regulatory Flexibility Analysis Phone: 202 622-4960 Final Action 04/29/02 67 FR 20896 Required: No Completed by TD RIN: 1545–AY31 8990 Government Levels Affected: None Agency Contact: Elizabeth Handler Regulatory Flexibility Analysis 2949. GUIDANCE UNDER SUBPART F Phone: 202 622-3940 Required: No RELATING TO PARTNERSHIPS RIN: 1545–AY02 Government Levels Affected: None Priority: Substantive, Nonsignificant Agency Contact: Pamela Lew CFR Citation: 26 CFR 1 Phone: 202 622-3950 2946. REGULATIONS GOVERNING Fax: 202 622-5699 PRACTICE BEFORE THE INTERNAL Completed: REVENUE SERVICE RIN: 1545–AX66 Reason Date FR Cite Priority: Substantive, Nonsignificant Final Action 07/23/02 67 FR 48020 CFR Citation: 31 CFR 10 Completed by TD 2943. CLARIFICATION OF ENTITY 9008 CLASSIFICATION RULES Completed: Regulatory Flexibility Analysis Priority: Substantive, Nonsignificant Reason Date FR Cite Required: No CFR Citation: 26 CFR 301 Final Action 07/26/02 67 FR 48760 Government Levels Affected: None Completed by TD Completed: 9011 Agency Contact: Jonathan A. Sambur Reason Date FR Cite Regulatory Flexibility Analysis Phone: 202 622-3840 Final Action 08/01/02 67 FR 49862 Required: No RIN: 1545–AY45 Completed by TD Government Levels Affected: None 9012 Agency Contact: Brinton T. Warren 2950. GUIDANCE NECESSARY TO Regulatory Flexibility Analysis Phone: 202 622-4940 FACILITATE ELECTRONIC TAX Required: No ADMINISTRATION RIN: 1545–AY05 Government Levels Affected: None Priority: Substantive, Nonsignificant Agency Contact: Camille B. Evans 2947. GUIDANCE FOR IMPOSING TAX CFR Citation: 26 CFR 1; 26 CFR 301 Phone: 202 622-3870 LIABILITY ON FOREIGN PERSONS Completed: RIN: 1545–AX75 Priority: Substantive, Nonsignificant Reason Date FR Cite CFR Citation: 26 CFR 1 Final Action 04/24/02 67 FR 20028 2944. DETERMINATION OF BASIS OF Completed: Completed by TD PARTNERS’ INTEREST; SPECIAL 8989 RULES Reason Date FR Cite Regulatory Flexibility Analysis Priority: Substantive, Nonsignificant Final Action 06/12/02 67 FR 40157 Required: No Completed by TD CFR Citation: 26 CFR 1 8999 Government Levels Affected: None

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TREAS—IRS Completed Actions

Agency Contact: Sara P. Shepherd 2954. REQUIRED DISTRIBUTIONS 2957. DISCLOSURES OF RETURN Phone: 202 622-4960 FROM RETIREMENT PLANS INFORMATION TO OFFICERS AND EMPLOYEES OF THE DEPARTMENT Related RIN: Related To 1545-AY04 Priority: Substantive, Nonsignificant OF AGRICULTURE FOR CERTAIN RIN: 1545–AY56 CFR Citation: 26 CFR 1; 26 CFR 54 STATISTICAL PURPOSES AND Completed: RELATED ACTIVITIES 2951. INSURANCE COMPANIES—TAX Reason Date FR Cite Priority: Substantive, Nonsignificant UNDER SUBCHAPTER L Final Action 04/17/02 67 FR 18988 CFR Citation: 26 CFR 301 Priority: Substantive, Nonsignificant Completed by TD 8987 Completed: CFR Citation: 26 CFR 1 Regulatory Flexibility Analysis Reason Date FR Cite Completed: Required: No Final Action 06/19/02 67 FR 41621 Reason Date FR Cite Government Levels Affected: None Completed by TD 9001 Final Action 05/07/02 67 FR 30547 Agency Contact: Cathy A. Vohs Completed by TD Phone: 202 622-6090 Regulatory Flexibility Analysis 8993 Required: No Related RIN: Related To 1545-AV82, Regulatory Flexibility Analysis Related To 1545-AY70 Government Levels Affected: None Required: No RIN: 1545–AY69 Agency Contact: Joseph E. Conley Government Levels Affected: None Phone: 202 622-4580 Agency Contact: Patrick E. White 2955. REQUIRED DISTRIBUTIONS RIN: 1545–BA56 Phone: 202 622-3920 FROM RETIREMENT PLANS RIN: 1545–AY60 Priority: Substantive, Nonsignificant 2958. MODIFICATION OF TAX SHELTER RULES III CFR Citation: 26 CFR 1; 26 CFR 54 2952. FOREIGN PARTNERS Completed: Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant Reason Date FR Cite CFR Citation: 26 CFR 1; 26 CFR 301; 26 CFR 602 CFR Citation: 26 CFR 1 Final Action 04/17/02 67 FR 18988 Completed: Completed: Completed by TD 8987 Reason Date FR Cite Reason Date FR Cite Regulatory Flexibility Analysis Final Action 06/18/02 67 FR 41324 Final Action 07/23/02 67 FR 48017 Required: No Completed by TD Completed by TD Government Levels Affected: None 9000 9009 Agency Contact: Cathy A. Vohs Regulatory Flexibility Analysis Regulatory Flexibility Analysis Phone: 202 622-6090 Required: No Required: No Related RIN: Related To 1545-AY69, Government Levels Affected: None Government Levels Affected: None Related To 1545-AV82 Agency Contact: Danielle M. Grimm Agency Contact: Daniel Carmody RIN: 1545–AY70 Phone: 202 622-3080 Phone: 202 622-3050 Tara P. Volungis RIN: 1545–AY66 2956. GUIDANCE UNDER SECTION Phone: 202 622-3080 355(E); RECOGNITION OF GAIN ON 2953. NOTICE TO INTERESTED CERTAIN DISTRIBUTIONS OF STOCK Related RIN: Related To 1545-AW26, PARTIES OR SECURITIES IN CONNECTION Related To 1545-AX79, Related To WITH AN AQUISITION 1545-AX81 Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant RIN: 1545–BA62 CFR Citation: 26 CFR 1; 26 CFR 601 CFR Citation: 26 CFR 1 Completed: Completed: 2959. ∑ TAXATION OF TAX-EXEMPT Reason Date FR Cite ORGANIZATION’S INCOME FROM Reason Date FR Cite CORPORATE SPONSORSHIP Final Action 07/19/02 67 FR 47454 Final Action 04/26/02 67 FR 20632 Completed by TD Priority: Completed by TD Routine and Frequent 9006 8988 Legal Authority: 26 USC 965 Regulatory Flexibility Analysis Regulatory Flexibility Analysis CFR Citation: 26 CFR 1 Required: No Required: No Legal Deadline: None Government Levels Affected: None Government Levels Affected: None Abstract: These final regulations Agency Contact: Pamela R. Kinard Agency Contact: Amber R. Cook provide that qualified sponsorship Phone: 202 622-6060 Phone: 202 622-7530 payments are not unrelated business RIN: 1545–AY68 RIN: 1545–BA55 taxable income. A qualified

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TREAS—IRS Completed Actions

sponsorship payment is defined as a the deductibility of losses recognized Drafting and reviewing attorney: Marie payment of money, a transfer of on dispositions of subsidiary stock by Milnes-Vasquez (202) 622-7770 property, or the performance of members of a consolidated group. Treasury attorney: Audrey Nacamuli services, by any person engaged in a Timetable: trade or business, where there is no (202) 622-5721 arrangement or expectation that the Action Date FR Cite CC:CORP person will receive an substantial Final Action 05/31/02 67 FR 37998 Agency Contact: Marie Milnes- return benefit in exchange for the Completed by TD payment. A substantial return benefit 8998 Vasquez, Attorney-Advisor, Department is defined as any benefit other than (1) of the Treasury, Internal Revenue Regulatory Flexibility Analysis Service, 1111 Constitution Avenue NW, use or acknowledgement of the payor’s Required: No name or logo, or (2) certain goods or Washington, DC 20224 services that have an insubstantial Small Entities Affected: No Phone: 202 622-7770 value. Payments made for naming Government Levels Affected: None Related RIN: Related To 1545-BA73 rights are considered qualified sponsorship payments; however, Additional Information: REG-123305-02 RIN: 1545–BA76 payments made for exclusive provider Drafting attorney: Lola L. Johnson (202) rights are not qualified sponsorship 622-7550 2962. ∑ REFUND OF MISTAKEN payments. Reviewing attorney: Sean P. Duffley CONTRIBUTIONS Timetable: (202) 622-7530 Priority: Substantive, Nonsignificant Action Date FR Cite CC:CORP Legal Authority: 26 USC 7805 NPRM 03/01/00 65 FR 11012 Agency Contact: Lola L. Johnson, CFR Citation: Final Action 04/25/02 67 FR 20433 Attorney-Advisor, Department of the 26 CFR 1 Completed by TD Treasury, Internal Revenue Service, Legal Deadline: None 8991 1111 Constitution Avenue NW, Abstract: The final regulations provide Regulatory Flexibility Analysis Washington, DC 20224 guidance relating to the return of Required: No Phone: 202 622-7550 employer contributions or withdrawal Small Entities Affected: No Related RIN: Related To 1545-BA52, liability payments from multi-employer Related To 1545-BA51 plans. Government Levels Affected: State, Local, Tribal, Federal RIN: 1545–BA74 Timetable: Additional Information: REG-209601-92 Action Date FR Cite 2961. ∑ CARRYBACK OF Drafting attorney: Barbara E. Beckman CONSOLIDATED NET OPERATING NPRM 03/01/83 48 FR 10374 (202) 622-6080 LOSSES TO SEPARATE RETURN Final Action 07/22/02 67 FR 47692 Completed by TD Reviewing attorney: Stephanie Cohen YEARS 9005 (202) 622-6080 and Susan Brown (202) Priority: Substantive, Nonsignificant 622-0999 Regulatory Flexibility Analysis Legal Authority: 26 USC 7805; 26 USC Required: No CC:TEGE 1502 Small Entities Affected: No Agency Contact: Barbara E. Beckman, CFR Citation: 26 CFR 1 Attorney-Advisor, Department of the Government Levels Affected: None Treasury, Internal Revenue Service, Legal Deadline: None Additional Information: REG-209481-80 1111 Constitution Avenue NW, Abstract: This regulation will Washington, DC 20224 harmonize the waiver election in Drafting attorney: John T. Ricotta (202) Phone: 202 622-6080 section 1.1502-21(b)(3) with the 622-6060 amendments to IRC 172(b) in the Job Related RIN: Related To 1545-AR19 Reviewing attorney: Jerry Holmes (202) Creation and Worker Assistance Act of 622-6090 RIN: 1545–BA68 2002. Timetable: Treasury attorney: Harlan Weller (202) 2960. ∑ LOSS LIMITATION RULES— 622-1001 Action Date FR Cite AMENDED CC:TEGE Final Action 05/31/02 67 FR 38000 Priority: Substantive, Nonsignificant Completed by TD Agency Contact: John T. Ricotta, Legal Authority: 26 USC 7805; 26 USC 8997 Attorney-Advisor, Department of the 337(d) Regulatory Flexibility Analysis Treasury, Internal Revenue Service, Required: No 1111 Constitution Avenue NW, CFR Citation: 26 CFR 1; 26 CFR 602 Washington, DC 20224 Legal Deadline: None Small Entities Affected: No Phone: 202 622-6060 Government Levels Affected: Abstract: To clarify certain aspects of None RIN: 1545–BA87 the temporary regulations relating to Additional Information: REG-122564-02 BILLING CODE 4830–01–S

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Department of the Treasury (TREAS) Proposed Rule Stage Office of Thrift Supervision (OTS)

2963. CAPITAL RULES Recourse Arrangements and Direct Credit Legal Deadline: Final, Statutory, May Substitutes/Residuals in Securitizations 12, 2000. Priority: Substantive, Nonsignificant Recourse ANPRM 05/25/94 (59 FR Legal Authority: 12 USC 1462; 12 USC 27116) Abstract: OTS and the other Federal 1462a; 12 USC 1463; 12 USC 1464; 12 Recourse NPRM 05/25/94 (59 FR 27116) banking agencies are developing Recourse NPRM 11/05/97 (62 FR 59944) USC 1467a; 12 USC 1835; 12 USC regulations implementing provisions of 1848; 12 USC 4808 Recourse NPRM Correction 11/20/97 (62 FR 62234) the Fair Credit Reporting Act. Subject CFR Citation: 12 CFR 567 Recourse NPRM 03/08/00 (65 FR 12320) to certain conditions, these regulations Legal Deadline: None Recourse NPRM Comment Period End would permit institutions to share 06/07/00 ‘‘other information’’ with affiliates Abstract: OTS has underway a number Residuals NPRM 09/27/00 (65 FR 57993) without becoming consumer reporting of regulatory amendments to its capital Residuals NPRM Comment Period End agencies (affiliate sharing). The 12/26/00 standards for savings associations. proposed regulations would specify These amendments implement section Recourse/Residuals Final Rule 11/29/01 (66 FR 59614) that institutions must provide notice 303 of the Riegle Community and an opportunity to opt-out to Regulatory Flexibility Analysis Development and Regulatory consumers before sharing ‘‘other Required: Improvement Act of 1994 (CDRIA). No information’’ with their affiliates. CDRIA requires the Federal banking Government Levels Affected: None agencies to make their capital rules and The agencies have analyzed the Agency Contact: Michael D. Solomon, other rules more uniform. comments received and are now in the Senior Program Manager for Capital process of developing a revised notice The agencies jointly issued a final rule Policy, Supervision Policy, Department of proposed rulemaking. that treats recourse obligations and of the Treasury, Office of Thrift direct credit substitutes consistently. Supervision, 1700 G Street NW., Timetable: The rule also adds new standards for Washington, DC 20552 the treatment of residual interests, Phone: 202 906-5654 Action Date FR Cite including a concentration limit for NPRM 10/20/00 65 FR 63120 credit-enhancing interest only strips. In Teresa Scott, Counsel (Banking and addition, the rule varies the risk-based NPRM Comment 12/04/00 Finance), Department of the Treasury, Period End capital requirement for positions in Office of Thrift Supervision, 1700 G NPRM Update 03/27/01 66 FR 16624 securitized asset transactions according Street NW., Washington, DC 20552 to relative risk exposure. Phone: 202 906-6478 Second NPRM 12/00/02 The agencies plan to issue a notice of Fax: 202 905-6518 Regulatory Flexibility Analysis proposed rulemaking (NPRM) that Email: [email protected] Required: No would introduce the domestic implementation of the New Basel David Riley, Project Manager for Government Levels Affected: None Capital Accord (Basel II). This would Capital Policy, Supervision Policy, include modifications to the current Department of the Treasury, Office of Agency Contact: Cindy Baltierra, U.S. domestic capital framework, and Thrift Supervision, 1700 G Street NW., Program Analyst, Compliance Policy, an introduction to an advanced internal Washington, DC 20552 Department of the Treasury, Office of ratings-based (IRB) approach to credit Phone: 202 906-6669 Thrift Supervision, 1700 G Street NW., risk. RIN: 1550–AB11 Washington, DC 20552 Timetable: Phone: 202 906-6540 Claims on Securities Firms 2964. FAIR CREDIT REPORTING Paul Robin, Special Counsel, NPRM 12/06/00 (65 FR 76180) NPRM Comment Period End 01/22/01 Priority: Substantive, Nonsignificant Department of the Treasury, Office of Thrift Supervision, 1700 G Street NW., Final Rule 04/09/02 (67 FR 16971) Legal Authority: 12 USC 1462a; 12 Washington, DC 20552 Implementation of a Revised Basel Capital USC 1463; 12 USC 1464; 12 USC Accord (formerly Modified Domestic Phone: 202 906-6648 Capital Framework) 1467a; 12 USC 1828; ... NPRM 06/00/03 CFR Citation: 12 CFR 571 RIN: 1550–AB33

Department of the Treasury (TREAS) Final Rule Stage Office of Thrift Supervision (OTS)

2965. RECORDKEEPING AND CFR Citation: 12 CFR 550; 12 CFR 551 ensure that OTS examiners will be able CONFIRMATION REQUIREMENTS FOR Legal Deadline: None to evaluate a thrift’s compliance with SECURITIES TRANSACTIONS; securities laws and to assess whether FIDUCIARY POWERS OF SAVINGS Abstract: OTS issued a proposed rule thrifts effect securities transactions ASSOCIATIONS adopting new recordkeeping and safely and soundly; and provide confirmation requirements for securities Priority: Substantive, Nonsignificant savings associations with formal transactions. This rule would afford guidance for effecting securities Legal Authority: 12 USC 1462a; 12 thrift customers the same protections transactions. The proposed rule would USC 1463; 12 USC 1464 and disclosures as bank customers;

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TREAS—OTS Final Rule Stage

amend OTS’s regulations governing the Phone: 202 906-5636 those of the other Federal banking fiduciary powers of Federal savings agencies and will avoid the potential RIN: 1550–AB49 associations to codify recent OTS regulatory burden that could otherwise interpretive letters and make other result from other regulatory action. changes. 2966. ∑ REGULATORY REPORTING Timetable: Timetable: STANDARDS: QUALIFICATIONS FOR INDEPENDENT PUBLIC ACCOUNTS Action Date FR Cite Action Date FR Cite PERFORMING AUDIT SERVICES FOR Interim Final Rule 11/00/02 NPRM 06/11/02 67 FR 39886 VOLUNTARY AUDIT FILERS NPRM Comment 08/12/02 Priority: Substantive, Nonsignificant Regulatory Flexibility Analysis Period End Required: No Final Rule 11/00/02 Legal Authority: 12 USC 1463 Government Levels Affected: None Regulatory Flexibility Analysis CFR Citation: 12 CFR 562 Required: Undetermined Legal Deadline: None Agency Contact: Teresa Scott, Counsel Government Levels Affected: None (Banking and Finance), Department of Abstract: The Office of Thrift the Treasury, Office of Thrift Federalism: Undetermined Supervision (OTS) is adopting an Supervision, 1700 G Street NW., Agency Contact: Timothy Leary, interim final rule that amends its Washington, DC 20552 Counsel (Banking and Finance), annual independent audit requirements Phone: 202 906-6478 Regulations and Legislation Division, for small, nonpublic, highly rated Fax: 202 905-6518 Department of the Treasury, Office of savings associations that voluntarily Email: [email protected] Thrift Supervision, 1700 G Street NW., obtain independent audits. OTS is Washington, DC 20552 eliminating the requirement that the Christine Smith, Project Manager Phone: 202 906-7170 public accountant performing the (Supervision Policy), Department of the voluntary audits comply with the Treasury, Office of Thrift Supervision, Judi McCormick, Trust Specialist, independent requirements and 1700 G Street NW., Washington, DC Supervision Policy, Department of the interpretations of the Securities and 20552 Treasury, Office of Thrift Supervision, Exchange Commission and its staff. Phone: 202 906-5740 1700 G Street NW., Washington, DC This change will make OTS’ 20552 requirements more consistent with RIN: 1550–AB54

Department of the Treasury (TREAS) Long-Term Actions Office of Thrift Supervision (OTS)

2967. DIRECTORS AND OFFICERS Karen Osterloh Regulatory Flexibility Analysis Required: Priority: Substantive, Nonsignificant Phone: 202 906-6639 Undetermined RIN: CFR Citation: 12 CFR 545; 12 CFR 563 1550–AB19 Government Levels Affected: None Timetable: Agency Contact: 2968. COMMUNITY REINVESTMENT Richard Bennett Action Date FR Cite ACT Phone: 202 906-7409 NPRM To Be Determined Priority: Substantive, Nonsignificant Theresa A. Stark Regulatory Flexibility Analysis CFR Citation: 12 CFR 563e Phone: 202 906-7054 Required: No Timetable: Government Levels Affected: None Celeste Anderson Action Date FR Cite Phone: 202 906-7990 Agency Contact: Robyn Dennis Phone: 202 906-5751 Joint ANPRM 07/19/01 66 FR 37602 RIN: 1550–AB48 Joint ANPRM 10/17/01 David A. Permut Comment Period End Phone: 202 906-7505 Joint NPRM To Be Determined

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Department of the Treasury (TREAS) Completed Actions Office of Thrift Supervision (OTS)

2969. MUTUAL SAVINGS 2970. CAPITAL: QUALIFYING 2971. ALTERNATIVE MORTGAGE ASSOCIATIONS, MUTUAL HOLDING MORTGAGE LOAN, INTEREST RATE TRANSACTION PARITY ACT; COMPANY REORGANIZATIONS, AND RISK COMPONENT, AND PREEMPTION CONVERSIONS MISCELLANEOUS CHANGES Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant Priority: Substantive, Nonsignificant CFR Citation: 12 CFR 560 CFR Citation: 12 CFR 563b; 12 CFR CFR Citation: 12 CFR 567 Completed: 575 Completed: Reason Date FR Cite Completed: Reason Date FR Cite NPRM 04/25/02 67 FR 20468 Reason Date FR Cite Final Rule 05/10/02 67 FR 31722 Final Rule 09/26/02 67 FR 60542 Second NPRM 04/09/02 67 FR 17228 Regulatory Flexibility Analysis Regulatory Flexibility Analysis Second NPRM 05/09/02 Required: No Comment Period Required: No Government Levels Affected: State End Government Levels Affected: None Final Rule 08/09/02 67 FR 52010 Federalism: This action may have Agency Contact: Teresa Scott Regulatory Flexibility Analysis federalism implications as defined in Phone: 202 906-6478 EO 13132. Required: Yes Fax: 202 905-6518 Agency Contact: Government Levels Affected: None Email: [email protected] Theresa A. Stark Phone: 202 906-7054 Agency Contact: Mary Jo Johnson David Riley Phone: 202 906-5739 Phone: 202 906-6669 Karen Osterloh Phone: 202 906-6639 David A. Permut Michael D. Solomon RIN: 1550–AB51 Phone: 202 906-7505 Phone: 202 906-5654 BILLING CODE 6720–01–S RIN: 1550–AB24 RIN: 1550–AB45 [FR Doc. 02–26339 Filed 12–06–02; 8:45 am]

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