Application of Section 409A to Nonqualified Deferred

Official source: Federal Register (GovInfo) (https://www.govinfo.gov/content/pkg/FR-2008-10-07/pdf/E8-23652.pdf), retrieved 2026-10-03. U.S. Government work (17 U.S.C. § 105).

58438 Federal Register / Vol. 73, No. 195 / Tuesday, October 7, 2008 / Rules and Regulations

airplane to a location where the requirements of this AD can be accomplished, provided that the flight to the flight service center is at the minimum allowed weight. Concurrence by the Manager, Wichita Aircraft Certification Office (ACO), FAA, is required prior to issuance of the special flight permit.

Alternative Methods of Compliance (AMOCs)

(l)(1) The Manager, Wichita ACO, FAA, Attn: William Griffith, Aerospace Engineer, Airframe Branch, ACE–118W, FAA, Wichita ACO, 1801 Airport Road, Room 100, MidContinent Airport, Wichita, Kansas 67209; telephone (316) 946–4116; fax (316) 946– 4107; has the authority to approve AMOCs for this AD, if requested using the procedures found in 14 CFR 39.19.

(2) To request a different method of compliance or a different compliance time for this AD, follow the procedures in 14 CFR 39.19. Before using any approved AMOC on any airplane to which the AMOC applies, notify your appropriate principal inspector (PI) in the FAA Flight Standards District Office (FSDO), or lacking a PI, your local FSDO.

Material Incorporated by Reference

(m) You must use Hawker Beechcraft Mandatory Service Bulletin SB 32–3920, dated August 2008, to do the actions required by this AD, unless the AD specifies otherwise.

(1) The Director of the Federal Register approved the incorporation by reference of this service information under 5 U.S.C. 552(a) and 1 CFR part 51. (2) For service information identified in this AD, contact Hawker Beechcraft Corporation, 9709 East Central, Wichita, Kansas 67206.

(3) You may review copies of the service information incorporated by reference at the FAA, Transport Airplane Directorate, 1601 Lind Avenue, SW., Renton, Washington; or at the National Archives and Records Administration (NARA). For information on the availability of this material at NARA, call 202–741–6030, or go to: http:// www.archives.gov/federal _ register/ code _ of _ federal _ regulations/ ibr _ locations.html.

Issued in Renton, Washington, on September 20, 2008. Michael Kaszycki, Acting Manager, Transport Airplane Directorate, Aircraft Certification Service.

[FR Doc. E8–23400 Filed 10–6–08; 8:45 am]

BILLING CODE 4910–13–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9321]

RIN 1545–BE79

Application of Section 409A to Nonqualified Deferred Compensation Plans; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

SUMMARY: This document contains corrections to final regulations (TD 9321) which were published in the Federal Register on April 17, 2007 (72 FR 19323), corrected July 31, 2007 (72 FR 41620) and September 24, 2007 (72 FR 54945). The final regulations relate to section 409A and nonqualified deferred compensation plans.

DATES: This correction is effective October 7, 2008.

Applicability date: April 17, 2007.

FOR FURTHER INFORMATION: Guy R. Traynor, (202) 622–3693 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are subject to this document are under section 409A of the Internal Revenue Code.

Need for Correction

As published, the correcting amendment of September 24, 2008 (72 FR 54945) to final regulations (TD 9321) contains errors that 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.

Correction of Publication

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 as follows:

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

Par. 2. Section 1.409A–6(a)(3)(i), the third sentence is corrected to read as follows:

§ 1.409A–6 Application of section 409A and effective dates.

- - - (a) * -

(3) * - (i) Nonaccount balance plans . * - For purposes of calculating the present value of a benefit under this paragraph (a)(3)(i), reasonable actuarial assumptions and methods must be used.

Guy R. Traynor, Federal Register Liaison, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

[FR Doc. E8–23652 Filed 10–6–08; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF JUSTICE

28 CFR Part 58

[Docket No: EOUST 101]

RIN 1105–AB29

Procedures for Completing Uniform Forms of Trustee Final Reports in Cases Filed Under Chapters 7, 12, and 13 of the Bankruptcy Code

AGENCY: Executive Office for United States Trustees (EOUST), Justice.

ACTION: Final rule.

SUMMARY: The Department of Justice, through its component, EOUST, is issuing this final rule (rule) pursuant to Section 602 of the Bankruptcy Abuse Prevention and Consumer Protection Act of 2005 (BAPCPA). ¹ The BAPCPA requires the Department to issue rules requiring uniform forms for final reports (Uniform Forms) by trustees in cases under chapters 7, 12, and 13 of title 11. The BAPCPA requires the rule to strike the best achievable practical balance between (1) the reasonable needs of the public for information about the operational results of the Federal bankruptcy system, (2) economy, simplicity, and lack of undue burden on persons with a duty to file these reports, and (3) appropriate privacy concerns and safeguards.

DATES: Effective Date: This rule is effective April 1, 2009.

ADDRESSES: Executive Office for United States Trustees (EOUST), 20 Massachusetts Ave., NW., 8th Floor, Washington, DC 20530.

FOR FURTHER INFORMATION CONTACT: Ramona Elliott, General Counsel, or Larry Wahlquist, Office of General Counsel, at (202) 307–1399 (not a tollfree number).

SUPPLEMENTARY INFORMATION: On February 4, 2008 at 73 FR 6447, the Department published a proposed rule

1 Codified at 28 U.S.C. 589b.

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