Revised Regulations Concerning Section 403(b) Tax-Sheltered

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-2010-10-26/pdf/2010-26980.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

Federal Register / Vol. 75, No. 206 / Tuesday, October 26, 2010 / Rules and Regulations 65567

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9340]

RIN 1545–BB64

Revised Regulations Concerning Section 403(b) Tax-Sheltered Annuity Contracts; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

SUMMARY: This document contains a correction to final regulations (TD 9340) thatwere published in the Federal Register on Thursday, July 26, 2007 (72 FR41128) providing updated guidance on section 403(b) contracts of public schools and tax-exemptorganizations described in section 501(c)(3). These regulations will affect sponsors of section403(b) contracts, administrators, participants, and beneficiaries.

DATES: The correction is effective October 26, 2010, and is applicable on July 26, 2007.

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, John Tolleris at(202) 622–6060; concerning the regulations as applied to churchrelated entities, Sherri Edelmanor Jason Levine at (202) 283–9634 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of this correction are under section 403(b)of the Internal Revenue Code.

Need for Correction

As published, final regulations (TD 9340) contain an error that may prove to bemisleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of the final regulations (TD 9340), which was thesubject of FR Doc. 07–3649, is corrected as follows:

On page 41138, column 2, in the preamble, under footnote number 11, line 26,the language ‘‘Rev. Rul. 66–254 (1966–2 CB. 125)’’ is removed.

LaNita Van Dyke, Chief, Publications and Regulations Branch,Legal Processing Division,Associate Chief Counsel(Procedure and Administration).

[FR Doc. 2010–26980 Filed 10–25–10; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF HOMELAND SECURITY

Coast Guard

33 CFR Part 117

[Docket No. USCG–2010–0924]

Drawbridge Operation Regulations; Mystic River, Charlestown, MA

AGENCY: Coast Guard, DHS.

ACTION: Notice of temporary deviation from regulations.

SUMMARY: The Commander, First Coast Guard District, has issued a temporary deviation from the regulation governing the operation of the S99 Alford Street Bridge across the Mystic River, mile 1.4, at Charlestown, Massachusetts. The deviation allows the bridge to remain in the closed position three days in November to facilitate scheduled bridge maintenance.

DATES: This deviation is effective from 8 p.m. on November 12, 2010 through 4 a.m. on November 15, 2010.

ADDRESSES: Documents mentioned in this preamble as being available in the docket are part of docket USCG–2010– 0924 and are available online at http://www.regulations.gov, inserting USCG–2010–0924 in the ‘‘Keyword’’ and then clicking ‘‘Search’’. They are also available for inspection or copying at the Docket Management Facility (M–30), U.S. Department of Transportation, West Building Ground Floor, Room W12–140, 1200 New Jersey Avenue, SE., Washington, DC 20590, between 9 a.m. and 5 p.m., Monday through Friday, except Federal holidays.

FOR FURTHER INFORMATION CONTACT: If you have questions on this rule, call or e-mail Mr. John McDonald, Project Officer, First Coast Guard District, john.w.mcdonald@uscg.mil, or telephone (617) 223–8364. If you have questions on viewing the docket, call Renee V. Wright, Program Manager, Docket Operations, telephone 202–366– 9826.

SUPPLEMENTARY INFORMATION:

The S99 Alford Street Bridge, across the Mystic River at mile 1.4, at Charlestown, Massachusetts, has a vertical clearance in the closed position of 7 feet at mean high water and 16 feet at mean low water. The drawbridge operation regulations are listed at 33 CFR 117.609.

The owner of the bridge, the City of Boston, requested a temporary deviation from the regulations to facilitate scheduled bridge maintenance, replacing steel members and steel deck grid at the bridge.

Under this temporary deviation the S99 Alford Street Bridge may remain in the closed position from 8 p.m. on November 12, 2010 through 4 a.m. on November 15, 2010.

Vessels that can pass under the bridge in the closed position may do so at any time. A work barge will be located in the main navigation channel during the structural repairs to the bridge. The work barge will move out of the channel upon request by calling William Schurman, of SPS New England at 978– 265–7263. In accordance with 33 CFR 117.35(e), the bridge must return to its regular operating schedule immediately at the end of the designated time period. This deviation from the operating regulations is authorized under 33 CFR 117.35.

Dated: October 14, 2010. Gary Kassof, Bridge Program Manager, First Coast Guard District.

[FR Doc. 2010–26984 Filed 10–25–10; 8:45 am]

BILLING CODE 9110–04–P

ENVIRONMENTAL PROTECTION AGENCY

40 CFR Part 52

[EPA–R05–OAR–2008–0684; FRL–9215–2]

Approval and Promulgation of Air Quality Implementation Plans; Ohio; Particulate Matter Standards

AGENCY: Environmental Protection Agency (EPA).

ACTION: Direct final rule.

SUMMARY: EPA is approving a request submitted by the Ohio Environmental Protection Agency (Ohio EPA) on August 22, 2008, to revise the Ohio State Implementation Plan (SIP) under the Clean Air Act (CAA). The State has submitted revisions to twelve rules and rescinded one rule in Ohio Administrative Code (OAC) Chapter 3745–17, ‘‘Particulate Matter Standards.’’ The revisions were submitted by Ohio EPA to satisfy the State’s 5-year review requirements. The particulate matter (PM) standards contain the particulate emission control requirements that have been necessary to attain and maintain the 2006 National Ambient Air Quality Standards (NAAQS) for PM in the State.

EPA is approving the revisions to nine of the OAC 3745–17 rules. EPA is approving only a portion of Rule 7, while not acting on the portion providing a partial exemption from opacity limits for a lime kiln in Woodville, Ohio. We are conditionally approving Rule 11 based on a

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