Certain Cash or Deferred Arrangements and Employee and

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-1995-05-11/pdf/95-11583.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

25140 Federal Register / Vol. 60, No. 91 / Thursday, May 11, 1995 / Rules and Regulations

interested parties and other persons, questionnaires requesting factual information for the review;

(ii) If the Secretary considers it appropriate, conduct a verification under § 355.36;

(iii) Issue, based on available information, preliminary results of review that include the factual and legal conclusions on which the preliminary results are based;

(iv) Publish in the Federal Register notice of ‘‘Preliminary Results of Countervailing Duty Section 753 Review,’’ including an invitation for argument consistent with § 355.38;

(v) Promptly notify all parties to the proceeding of the preliminary results, and provide to such parties which request disclosure a future explanation of the calculation methodology used in reaching the preliminary results;

(vi) Issue final results of review that include the factual and legal conclusions on which the final results are based;

(vii) Publish in the Federal Register notice of ‘‘Final Results of Countervailing Duty Section 753 Review;’’ and

(viii) Promptly notify all parties to the proceeding and the Commission of the final results, and provide such parties which request disclosure a further explanation of the calculation methodology used in reaching the final results.

(e) Effect of affirmative Commission determination. Upon being notified by the Commission that it has made an affirmative determination under section 753(a)(1) of the Act: (1) The Secretary will order the termination of the suspension of liquidation required pursuant to paragraph (b) of this section; and

(2) The countervailing duty order shall remain in effect until revoked, in whole or in part.

(f) Effect of negative Commission determination. Upon being notified by the Commission that it has made a negative determination under section 753(a)(1) of the Act, the Secretary will revoke the countervailing duty order and refund, with interest, any estimated countervailing duty collected during the period liquidation was suspended pursuant to paragraph (b) of this section.

[FR Doc. 95–11582 Filed 5–10–95; 8:45 am]

BILLING CODE 3510–DS–M

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[T.D. 8581]

RIN 1545–AQ87

Certain Cash or Deferred Arrangements and Employee and Matching Contributions Under Employee Plans; Correction

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correcting amendment.

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the subject of this correction are under sections 401(a)(30), 401(k), 401(m), 402(a)(8), 402(g), 411(d)(6), 415(c), 416, and 4979 of the Internal Revenue Code.

Need for Correction

As published, T.D. 8581 contains an error which may prove to be misleading and is in need of clarification.

List of Subjects in 26 CFR Part 1

Income taxes, Reporting and recordkeeping requirements.

Accordingly, 26 CFR part 1 is corrected by making the following correcting amendment:

PART 1—INCOME TAXES

Paragraph 1. The authority citation for part 1 continues to read in part as follows:

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

Par. 2. Section 1.401(k)–1 (h)(4)(ii) is revised to read as follows:

§ 1.401(k)–1 Certain cash or deferred arrangements.

- - - (h) * * * (4) * * * (ii) * * * (A) The plan does not fail to satisfy the requirements of section 401(a) merely because of the nonqualified cash or deferred arrangement.

SUMMARY: This document contains corrections to final regulations (T.D. 8581), which were published in the Federal Register for Friday, December 23, 1994, (59 FR 66165) relating to certain cash or deferred arrangements and employee and matching contributions under employee plans.

EFFECTIVE DATE: December 23, 1994.

FOR FURTHER INFORMATION CONTACT: Catherine Livingston Fernandez (202) 622–4606 (not a toll-free call).

(B) Employer contributions under the nonqualified cash or deferred arrangement are considered to satisfy the requirements of section 401(a)(4).

(C) Except as provided in paragraphs (a)(7) and (f) of this section, elective contributions under the arrangement are treated as employer contributions under the Internal Revenue Code of 1986, as if the arrangement were a qualified cash or deferred arrangement. See § 1.401(k)– 1(a)(4)(ii). See § 1.402(a)–1(d) for rules governing when elective contributions under the arrangement are includible in an employee’s gross income.

- - - Cynthia E. Grigsby, Chief, Regulations Unit, Assistant Chief Counsel (Corporate).

[FR Doc. 95–11583 Filed 5–10–95; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE INTERIOR

Office of Surface Mining Reclamation and Enforcement

30 CFR Part 935

[OH–232; Combined Program Amendments Numbers 25R and 56R]

Ohio Regulatory Program Amendment

AGENCY: Office of Surface Mining Reclamation and Enforcement (OSM), Interior.

ACTION: Final rule; approval of amendment.

SUMMARY: OSM is announcing the approval of a proposed amendment to the Ohio regulatory program (hereinafter referred to as the Ohio program) under the Surface Mining Control and Reclamation Act of 1977 (SMCRA). The proposed amendment is intended to revise Ohio’s ‘‘Guidelines for Evaluating Revegetation Success’’ to be consistent with the corresponding Federal regulations. These guidelines describe the sampling methods which Ohio proposes to use to evaluate revegetation success prior to bond release on areas with different postmining land uses.

EFFECTIVE DATE: May 11, 1995.

FOR FURTHER INFORMATION CONTACT: Mr. Robert H. Mooney, Acting Director, Columbus Field Office, Office of Surface Mining Reclamation and Enforcement, 4480 Refugee Road, Suite 201, Columbus, Ohio 43232; Telephone: (614) 866–0578.

SUPPLEMENTARY INFORMATION: I. Background on the Ohio Program. II. Discussion of the Proposed Amendment. III. Director’s Findings. IV. Summary and Disposition of Comments.