Certified Professional Employer Organizations; Correction

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-2016-07-12/pdf/2016-16400.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

45012 Federal Register / Vol. 81, No. 133 / Tuesday, July 12, 2016 / Rules and Regulations

organization qualifies for exemption under section 501(a) as an organization described in section 501(c)(4). See paragraph (e) of this section.

(e) Separate procedure by which an organization may request an IRS determination that it qualifies for section 501(c)(4) tax-exempt status. Submission of the notification does not constitute a request by an organization for a determination by the Commissioner that the organization qualifies for exemption under section 501(a) as an organization described in section 501(c)(4). An organization seeking IRS recognition of its taxexempt status must separately request such a determination in accordance with § 1.501(a)–1 and all applicable guidance published in the Internal Revenue Bulletin (see § 601.601(d)(2) of this chapter), forms, and instructions.

(f) Effective/applicability date. This section applies on and after July 8, 2016.

(g) Expiration date. The applicability of this section expires on or before July 8, 2019.

PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT

Par. 3. The authority for part 602 continues to read as follows:

Authority: 26 U.S.C. 7805 * -

Par. 4. In § 602.101, paragraph (b) is amended by adding the following entry in numerical order to the table to read as follows:

§ 602.101 OMB Control numbers.

- - - (b) * -

chapter 23 of the Code, the IRS expects to evaluate’’.

Martin V. Franks, Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).

[FR Doc. 2016–16400 Filed 7–11–16; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF HOMELAND SECURITY

Coast Guard

33 CFR Parts 97 and 160

46 CFR Part 97

[Docket No. USCG–2000–7080]

RIN 1625–AA25 [Formerly RIN 2115–AF97]

Cargo Securing Manuals

AGENCY: Coast Guard, DHS.

ACTION: Interim rule; information collection approval.

SUMMARY: The Coast Guard announces that it has received approval from the Office of Management and Budget for an information collection request associated with the Cargo Securing Manuals interim rule we published in the Federal Register on May 9, 2016. In that rule, we stated the interim rule will impose new information collection requirements and that we would submit these new information collection requirements to OMB for its review and publish a document in the Federal Register announcing the results of OMB’s review. OMB approved this new collection of information, entitled Cargo Securing Manuals, on June 23, 2016, and assigned it OMB control number 1625–0122.

DATES: On June 23, 2016, OMB approved the Coast Guard’s collection of information request associated with the Cargo Securing Manuals interim rule published May 9, 2016 at 81 FR 27992. OMB’s approval for this collection of information expires on June 30, 2019.

FOR FURTHER INFORMATION CONTACT: If you have questions on this rule, call or email Mr. Ken Smith, Environmental Standards Division (CG–OES–2), U.S. Coast Guard; telephone 202–372–1413, email Ken.A.Smith@uscg.mil.

SUPPLEMENTARY INFORMATION:

Viewing Items Associated With This Document

To view OMB’s approval memo or the Cargo Securing Manuals interim rule, go to www.regulations.gov, type the docket number, USCG–2000–7080, in the

CFR part or section where

Identified and described

Current OMB

control No.

- - - 1.506–1T ............................... 1545–2268

John Dalrymple, Deputy Commissioner for Services and Enforcement.

Approved: June 24, 2016. Mark J. Mazur, Assistant Secretary of the Treasury (Tax Policy).

[FR Doc. 2016–16338 Filed 7–8–16; 11:15 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 301 and 602

[TD 9768]

RIN 1545–BN20

Certified Professional Employer Organizations; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final and temporary regulations; correction.

SUMMARY: This document contains corrections to final and temporary regulations (TD 9768) that were published in the Federal Register on May 6, 2016 (81 FR 27315). The final and temporary regulations are relating to certified professional employer organizations (CPEOs). The Stephen Beck, Jr. Achieving a Better Life Experience Act of 2014 requires the IRS to establish a voluntary certification program for professional employer organizations. These final and temporary regulations contain the requirements a person must satisfy in order to become and remain a CPEO.

DATES: This correction is effective on July 12, 2016 and applicable on May 6, 2016.

FOR FURTHER INFORMATION CONTACT: Melissa L. Duce at (202) 317–6798 (not a toll free number).

SUPPLEMENTARY INFORMATION:

Background

The final and temporary regulations (TD 9768) that are the subject of this correction are under sections 3511, and 7705 of the Internal Revenue Code.

Need for Correction

As published, the final and temporary regulations (TD 9768) contains an error that may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the final and temporary regulations (TD 9768), that are the subject of FR Doc. 2016–10700, are corrected as follows:

On page 27320, in the preamble, the third column, the fourth line from the top of the footnote, the language ‘‘by chapter 23 of Code, the IRS expects to evaluate’’ is corrected to read ‘‘by

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