Value of Life Insurance Contracts When Distributed From a

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-2005-10-04/pdf/05-19776.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

57750 Federal Register / Vol. 70, No. 191 / Tuesday, October 4, 2005 / Rules and Regulations

diagnostic use as an aid in the risk assessment of patients with chronic liver disease for development of hepatocellular carcinoma, in conjunction with other laboratory findings, imaging studies, and clinical assessment.

(b) Classification . Class II (special controls). The special control is FDA’s guidance document entitled ‘‘Class II Special Controls Guidance Document: AFP-L3% Immunological Test Systems.’’ See § 866.1(e) for the availability of this guidance document.

Dated: September 9, 2005. Linda S. Kahan, Deputy Director, Center for Devices and Radiological Health.

[FR Doc. 05–19863 Filed 10–3–05; 8:45 am]

BILLING CODE 4160–01–S

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9223]

RIN 1545–BC20

Value of Life Insurance Contracts When Distributed From a Qualified Retirement Plan; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

SUMMARY: This document contains a correction to final regulations that were published in the Federal Register on Monday, August 29, 2005 (70 FR 50967) regarding the amount includible in a distributee’s income when life insurance contracts are distributed by a qualified retirement plan and regarding the treatment of property sold by a qualified retirement plan to a plan participant or beneficiary for less than fair market value.

FOR FURTHER INFORMATION CONTACT: Concerning the section 79 regulations, Betty Clary at (202) 622–6080; concerning the section 83 regulations, Robert Misner at (202) 622–6030; concerning the section 402 regulations, Bruce Perlin or Linda Marshall at (202) 622–6090 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

The final regulations (TD 9223) that are the subject of this correction are under sections 402(a), 79 and 83 of the Internal Revenue Code.

Need for Correction

As published, TD 9223 contains an error that may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of the final regulations (TD 9223) which was the subject of FR Doc. 05–17046, is corrected as follows:

On page 50969, column 2, in the preamble, under the paragraph heading ‘‘ B. The 2004 Proposed Regulations ’’, line 2 from the top of the column, the language ‘‘§ 1.79-(d) to replace the term ‘‘cash’’ is corrected read ‘‘§ 1.79–1(d) to replace the term ‘‘cash’’.

Cynthia Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

[FR Doc. 05–19776 Filed 10–3–05; 8:45 am]

BILLING CODE 4830–01–P

ENVIRONMENTAL PROTECTION AGENCY

40 CFR Part 52

[R04–OAR–2004–KY–0003–200529; FRL– 7979–7A]

Approval and Promulgation of Implementation Plans for Kentucky: Inspection and Maintenance Program Removal for Northern Kentucky; New Solvent Metal Cleaning Equipment; Commercial Motor Vehicle and Mobile Equipment Refinishing Operations

AGENCY: Environmental Protection Agency (EPA).

ACTION: Final rule.

SUMMARY: EPA is approving four related revisions to the Kentucky State Implementation Plan (SIP) submitted by the Commonwealth of Kentucky on February 9, 2005. These revisions affect the Northern Kentucky area, which is comprised of the Kentucky Counties of Boone, Campbell, and Kenton, and is part of the Cincinnati-Hamilton Metropolitan Statistical Area. EPA is approving the movement of the regulation underlying the Northern Kentucky inspection and maintenance (I/M) program from the regulatory portion of the Kentucky SIP to the contingency measures section of the Northern Kentucky 1-Hour Ozone Maintenance Plan. EPA is also approving revisions to a Kentucky rule which provides for the control of volatile organic compounds (VOCs) from new solvent metal cleaning equipment. Further, EPA is approving a

new rule into the Kentucky SIP affecting commercial motor vehicle and mobile equipment refinishing operations in Northern Kentucky. Finally, EPA is approving updated mobile source category emissions projections with updated, state motor vehicle emission budgets (MVEBs) for the year 2010. This final rule addresses comments made on EPA’s proposed rulemaking previously published for this action.

EFFECTIVE DATE: This rule will be effective November 3, 2005.

ADDRESSES: EPA has established a docket for this action under Regional Material in EDocket (RME) ID No. R04– OAR–2004–KY–0003. All documents in the docket are listed in the RME index at http://docket.epa.gov/rmepub/. Once in the system, select ‘‘quick search,’’ then key in the appropriate RME Docket identification number. Although listed in the index, some information is not publicly available, i.e., Confidential Business Information or other information whose disclosure is restricted by statute. Certain other material, such as copyrighted material, is not placed on the Internet and will be publicly available only in hard copy form. Publicly available docket materials are available either electronically in RME or in hard copy at the Regulatory Development Section, Air Planning Branch, Air, Pesticides and Toxics Management Division, U.S. Environmental Protection Agency, Region 4, 61 Forsyth Street, SW., Atlanta, Georgia 30303–8960. EPA requests that if at all possible, you contact the contact listed in the FOR FURTHER INFORMATION CONTACT section to schedule your inspection. The Regional Office’s official hours of business are Monday through Friday, 8:30 to 4:30, excluding federal holidays.

FOR FURTHER INFORMATION CONTACT: Michele Notarianni, Regulatory Development Section, Air Planning Branch, Air, Pesticides and Toxics Management Division, Region 4, U.S. Environmental Protection Agency, 61 Forsyth Street, SW., Atlanta, Georgia 30303–8960. Ms. Notarianni can be reached via telephone number at (404) 562–9031 or electronic mail at notarianni.michele@epa.gov.

SUPPLEMENTARY INFORMATION:

Table of Contents

I. Background II. Today’s Action III. Clarifications Made in the Final SIP

Submittal IV. Responses to Comments V. Final Action VI. Statutory and Executive Order Reviews

VerDate Aug<31>2005 16:33 Oct 03, 2005 Jkt 208002 PO 00000 Frm 00026 Fmt 4700 Sfmt 4700 E:\FR\FM\04OCR1.SGM 04OCR1