Change Requests

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NRC Forms 541 and 541A, Uniform Low-Level Radioactive Waste Manifest Container and Waste Description (and Continuation Page)

Key Information

Abstract

The completed NRC Form 541 contains information needed to satisfy the waste manifesting requirements of the NRC’s 10 CFR part 20. NUREG/BR–0204, Rev. 3, contains instructions for completing NRC Forms 540, 540A, 541, 541A, 542, and 542A. The forms were originally developed by the NRC at the request of low-level waste industry groups. The forms are intended to provide uniformity and efficiency in the collection of information contained in manifests which are required to control transfers of LLW intended for disposal at a land disposal facility. However, as stated in 10 CFR part 20, appendix G, ‘‘Licensees need not use originals of these NRC Forms as long as any substitute forms are equivalent to the original documentation in respect to content, clarity, size, and location of information . . .’’ The NRC previously noticed the availability of revisions to the Uniform Low-Level Radioactive Waste Manifest Forms in the Federal Register on June 25, 2021 (86 FR 33783). The information collection contained in the current extension request does not include any material changes to the forms, except for: (1) changes to the Paperwork Reduction Act statement to indicate that licensees may use equivalent forms, and (2) the deletion of the expiration date.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

Pub.L. 83 - 703 69 STAT 919	View Law

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NRC Forms 542 and 542A, Uniform Low-Level Radioactive Waste Manifest Index and Regional Compact Tabulation

Key Information

Abstract

The NRC Form 542, completed by LLW collectors and processors, contains information needed to satisfy the waste manifesting requirements of the NRC’s 10 CFR part 20 and information on the attribution of the waste. Each waste container shipped from a waste collector or processor may contain waste from several different generators. Tracking the identity of the original waste generator becomes more complicated when the waste forms, dimensions, or packaging are changed by the waste processor. These forms are used to attribute the waste to the original generator for regional waste compact tabulation. The information provided on the NRC Form 542 permits the States and Compacts to know the original generators of LLW, as authorized by the Low-Level Radioactive Waste Policy Amendments Act of 1985, so they can ensure that waste is disposed of in the appropriate Compact. NUREG/BR–0204, Rev. 3, contains instructions for completing NRC Forms 540, 540A, 541, 541A, 542, and 542A. The forms were originally developed by the NRC at the request of low-level waste industry groups. The forms are intended to provide uniformity and efficiency in the collection of information contained in manifests which are required to control transfers of LLW intended for disposal at a land disposal facility. However, as stated in 10 CFR part 20, Appendix G, ‘‘Licensees need not use originals of these NRC Forms as long as any substitute forms are equivalent to the original documentation in respect to content, clarity, size, and location of information . . .’’ The NRC previously noticed the availability of revisions to the Uniform Low-Level Radioactive Waste Manifest Forms in the Federal Register on June 25, 2021 (86 FR 33783). The information collection contained in the current extension request does not include any material changes to the forms, except for: (1) changes to the Paperwork Reduction Act statement to indicate that licensees may use equivalent forms, and (2) the deletion of the expiration date.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

Pub.L. 83 - 703 69 STAT 919	View Law

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Employee Benefit Plan Claims Procedure Under the Employee Retirement Income Security Act

Key Information

Abstract

In November 2000, the Department issued a final regulation establishing minimum claims procedure requirements that all employee benefit plans under ERISA must meet in order to satisfy the requirements of section 503 of ERISA. Section 505 of ERISA authorizes the Secretary to prescribe regulations as appropriate or necessary to carry out the provisions of Title I of ERISA. The regulation requires plans to provide every claimant who is denied a claim with a written or electronic notice that contains the specific reasons for denial, a reference to the relevant plan provisions on which the denial is based, a description of any additional information necessary to perfect the claim, and a description of steps to be taken if the participant or beneficiary wishes to appeal the denial. The regulation also requires that any adverse decision upon review be in writing (including electronic means) and include specific reasons for the decision, as well as references to relevant plan provisions.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

29 USC 1133	View Law

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Prohibited Transaction Class Exemption 1992-6: Sale of Individual Life Insurance or Annuity Contracts by an Employee Benefit Plan

Key Information

Abstract

PTE 92-6 exempts from the prohibited transaction restrictions the sale of individual life insurance or annuity contracts held by an employee benefit plan to: (1) plan participants insured under such contracts; (2) a relative of such participant who is the beneficiaries under the contract, (3) an employer any of whose employees are covered by the plan; (4) another employee benefit plan; (5) plan participants who are owner-employees (as defined in section 401(c)(3) of the Code), or shareholder-employees (as defined in section 1379 of the Internal Revenue Code of 1954 as in effect on the day before the enactment of the Subchapter S Revision Act of 1982), or (6) trusts established by or for the benefit of plan participants (1) or (2), provided certain conditions set forth in the class exemption are met. With respect to sales of the policy to the employer, a relative of the insured, a trust, or another plan, the participant insured under the policy is first informed of the proposed sale and is given the opportunity to purchase such contract from the plan, and delivers a written document to the plan stating that he or she elects not to purchase the policy and consents to the sale by the plan of such policy to such employer, relative, trust or other plan.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

29 USC 1108(a)	View Law

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[NCEZID] National Blood Collection and Utilization Survey

Key Information

Abstract

The National Blood Collection and Utilization Survey (NBCUS) is a biennial survey of the blood collection and utilization community to produce reliable and accurate estimates of national and regional collections, utilization, and safety of all blood products. Survey respondents will consist of blood collection centers and transfusing hospitals. The survey includes a core of standard questions on blood collection, processing, and utilization practices.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

42 USC 247d	View Law

42 USC 241	View Law

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Designation of Agents, Motor Carriers, Brokers and Freight Forwarders

Key Information

Abstract

Motor carriers of property and passengers, property brokers, surface freight forwarders, including exempt for hire and private motor carriers, operating in interstate or foreign commerce must register with the FMCSA. The collection is mandatory reporting. As a condition of registration, these entities must designate process agents for each State in which they operate on the “Designation of Agents for Service of Process” form, Form BOC-3. The form is submitted by registration applicants to FMCSA to meet a statutory requirement and is filed on an “as-needed” basis and cannot be done less frequently. Most forms are filed by blanket companies on behalf of carriers. Currently, information contained on the completed Form BOC-3 identifies a process agent for each State in which the motor carrier, freight forwarder, or broker will operate. These process agents are authorized by the transportation entity to accept, on its behalf, legal process or notice in Agency and court proceedings. Persons considering bringing legal actions against a carrier, broker, or freight forwarder may obtain the name of its process agent in a particular State by contacting FMCSA.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

49 USC 13304	View Law

49 USC 13303	View Law

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[Medicaid] Medicaid Program Face-to-Face Requirements for Home Health Services and Supporting Regulations under 42 CFR 440.70(f) and (g) (CMS-10609)

Key Information

Abstract

Section 6407(a) of the Affordable Care Act (as amended by section 10605) added new requirements to section 1814(a)(2)(C) of the Act under Part A of the Medicare program, and section 1835(a)(2)(A) of the Act, under Part B of the Medicare program, that the physician, or certain allowed NPPs, document a face to-face encounter with the beneficiary (including through the use of telehealth, subject to the requirements in section 1834(m) of the Act), before making a certification that home health services are required under the Medicare home health benefit. Section 504 of the Medicare Access and CHIP Reauthorization Act of 2015 (MACRA) (Pub. L. 114-10) amended the underlying Medicare requirements at section 1834(a)(11)(B)(ii) of the Social Security Act (the Act) to allow certain authorized non-physician practitioners (NPP) to document the face-to-face encounter.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

Pub.L. 111 - 148 6407	View Law

Pub.L. 114 - 10 504	View Law

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Eagle Take Permits and Fees, 50 CFR 10, 13, and 22

Key Information

Abstract

The Bald and Golden Eagle Protection Act (Eagle Act; 16 U.S.C. 668-668d) prohibits take of bald eagles and golden eagles except pursuant to Federal regulations. The Eagle Act regulations at title 50, part 22 of the Code of Federal Regulations (CFR) define the “take” of an eagle to include the following broad range of actions: To “pursue, shoot, shoot at, poison, wound, kill, capture, trap, collect, destroy, molest, or disturb.” The Eagle Act allows the Secretary of the Interior to authorize certain otherwise prohibited activities through regulations.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

16 USC 668-668d	View Law

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Retirement Plans; Cash or Deferred Arrangements Under Section 401(k) and Matching Contributions or Employee Contributions Under Section 401(m) and Guidance Under Section 110 of the SECURE 2.0 Act

Key Information

Abstract

The collections of information contained in TD 9169 are required by the Internal Revenue Service (IRS) to comply with requirements of sections 401(k)(12)(D) and 401(m)(11)(A)(ii) regarding notices that must be provided to eligible participants to apprise them of their rights and obligations under certain plans. This information will be used by participants to determine whether to participate in the plan, and by the IRS to confirm that the plan complies with applicable qualification requirements to avoid adverse tax consequences. The information required by §1.401(k)-2(b)(3) will be used by employees to file their income tax returns and by the IRS to assess the correct amount of tax. And, the information provided under §1.401(k)-1(d)(3)(iii)(C) will be used by employers in determining whether to make hardship distributions to participants. For Notice 2024-63, the information is required for payments on qualified education loans to be QSLPs upon which an employer may make matching contributions. Plan sponsors will use the collected information to process claims for QSLP matches for employees in the plan.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 401	View Law

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Medical Expenditure Panel Survey - Household and Medical Provider Components

Key Information

Abstract

The MEPS was initiated in 1996. Each year a new panel of sample households is selected. Recent annual MEPS-HC sample sizes average about 13,500 households. Data can be analyzed at either the person, family, or event level. The panel design of the survey, which includes 5 Rounds of interviews covering 2 full calendar years, provides data for examining person level changes in selected variables such as expenditures, health insurance coverage, and health status (see Medical Expenditure Panel Survey Content Summary of the Household Interview (ahrq.gov) for information on how the Covid-19 pandemic impacted this design). Using a combination of computer assisted personal interviewing (CAPI), computer assisted video interviewing (CAVI), and self-administered paper and web questionnaires, information about each household member is collected, and the survey builds on this information from interview to interview. CAVI is a new data collection technology and offers the best of both telephone and in-person interviewing, while offering opportunities for cost savings and more accurate reporting. This Information Collection Request (ICR) is for a revision to the Medical Expenditures Panel Survey – Household Component (MEPS-HC). These changes will be fielded in the Spring and Fall of 2025 and includes the addition of the Burdens and Economic Impacts of Medical Care Self-Administered Questionnaire (ESAQ), minor changes to questions in both the Core MEPS Interview and the Adult SAQ and removing the Cancer SAQ (CSAQ).

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

42 USC 299	View Law

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DCIA Aging and Compliance Data Requirements for Guaranty Agencies

Key Information

Abstract

The Department of Education (the Department) is requesting OMB approval for a reinstatement without change 1845-0160 DCIA Aging and Compliance Data Requirements for Guaranty Agencies (GAs). The Department is required to report to the U.S. Department of the Treasury (Treasury) the status and condition of its non-tax debt portfolio in accordance with the requirements of the Debt Collection Improvement Act of 1996 (DCIA) and the Digital Accountability and Transparency Act of 2014 (DATA Act). Receivable information is reported to Treasury via the Treasury Report on Receivables and Debt Collection Activities (previously called the TROR). The Department is unable to prepare an accurate and compliant Treasury Report without additional data from its GAs. The continuing guidance requires the GAs to submit to the Department: age debt according to DCIA; report the eligibility of DCIA-aged debt for referral to the Treasury Offset Program (TOP); and report compliance with Form 1099-C reporting. Neither the regulations or the data requirements have changed since the last extension of this ICR in 2023.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

20 USC 1078	View Law

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The Clinical Trials Reporting Program (CTRP) Database (NCI)

Key Information

Abstract

This is a request for OMB to approve a Reinstatement With Change of the “The Clinical Trials Reporting Program (CTRP) Database” for an additional three years. CTRP is an electronic resource that serves as a single, definitive source of information about all NCI-supported clinical research. This resource allows the NCI to consolidate reporting, aggregate information, and reduce redundant submissions. Information is submitted by clinical research administrators as designees of clinical investigators who conduct NCI-supported clinical research. The designees can electronically access the CTRP website to complete the initial trial registration for each protocol. Subsequent to registration, up to four amendments and four study subject accrual updates occur per protocol annually. This request is for a Reinstatement With Change of information collection.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

42 USC 410 (285a-4(b))	View Law

42 USC 407 (285a-2(a)(2)(D))	View Law

42 USC 410 (285a-2(a)(1))	View Law

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Whistleblower Incentives and Protections

Key Information

Abstract

FinCEN is proposing a rule to establish a whistleblower program that offers incentives and protections to encourage individuals who have information about potential violations of the Bank Secrecy Act (BSA), International Emergency Economic Powers Act (IEEPA), Trading With the Enemy Act of 1917 (TWEA), and Foreign Narcotics Kingpin Designation Act (Kingpin Act) to voluntarily report such information (the “Whistleblower Program”). The proposed rule would implement section 6314 of the Anti-Money Laundering Act of 2020 (AML Act) and the Anti-Money Laundering Whistleblower Improvement Act (AML Whistleblower Improvement Act), which were enacted into law as part of the National Defense Authorization Act for Fiscal Year 2021 (FY21 NDAA) and the Consolidated Appropriations Act of 2023, respectively. The Whistleblower Program will contribute to the U.S. government’s efforts to safeguard the financial system from illicit use, promote national security, and combat money laundering, terrorist financing, proliferation financing, and related crimes. This notice of proposed rulemaking invites comments from the public regarding all aspects of the proposed rule, as well as comments in response to specific questions.

Federal Register Notices

60-Day FRN	View Notice

Authorizing Statutes

31 USC 5323	View Law

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Application to Participate in the IRS Federal/State e-file Program

Key Information

Abstract

Form 15693 will be used to apply to be an authorized e-file provider within the Federal and State e-file programs. A State, Local, or Territorial (SLT) Government agency will complete Form 15693 to participate in an IRS e-Service program. The form will also be used to update an application for the e-Service program and manage the Agency delegates. This form is authorized by 31 U.S.C. 330, which provides the rules and requirements for representatives practicing before the Department of Treasury and Internal Revenue Service (IRS). .

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

31 USC 330	View Law

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Part 563, Event Data Recorders

Key Information

Abstract

449 CFR Part 563, Event Data Recorders, specifies uniform, national requirements for vehicles equipped with event data recorders (EDRs) concerning the collection, storage, and retrievability of onboard motor vehicle crash event data. Part 563 requires manufacturers that voluntarily install EDRs in vehicles with a gross vehicle weight rating (GVWR) of 3,855 kilograms (8,500 pounds) or less to ensure that the EDRs: • Record 15 essential data elements; • Record up to 30 additional data elements if the vehicle is equipped to record these elements; • Record these data elements in a standardized format, with specifications for range, accuracy, resolution, sampling rate, recording duration, and filter class; • Function after full-scale vehicle crash tests specified in FMVSS Nos. 208 and 214; and • Have the capacity to record two events in a multi-event crash. In addition, part 563 requires vehicle manufacturers to make a retrieval tool for the EDR information commercially available, and include a standardized statement in the owner’s manual indicating that the vehicle is equipped with an EDR and describing its purpose. Part 563 helps ensure that EDRs record, in a readily usable manner, data valuable for effective crash investigations and for analysis of safety equipment performance (e.g., advanced restraint systems). Crash investigators and researchers use EDR data to better understand the severity of a crash, the operation of vehicle air bags, and the air bag deployment decision strategies used during the event, which may result in the development of safer vehicle designs. Additionally, the agency’s experience in handling unintended acceleration and pedal entrapment allegations has demonstrated that, if a vehicle is equipped with an EDR, the data from that EDR can improve the ability of both the agency and the vehicle’s manufacturer to identify and address safety concerns associated with possible defects in the design or performance of the vehicle.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

49 USC 30182	View Law

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Request to Change End User, End Use and/or Destination of Hardware

Key Information

Abstract

The “Request to Change End-User, End-Use and/or Destination of Hardware” information collection is used to request DDTC approval prior to any sale, transfer, transshipment, or disposal, whether permanent or temporary, of classified or unclassified defense articles to any end-user, end-use or destination other than as stated on a license or other approval.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

22 USC 2778	View Law

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Request for Commodity Jurisdiction (CJ) Determination

Key Information

Abstract

The information submitted pursuant to this collection will be used to evaluate whether a particular defense article or defense service is covered by the U.S. Munitions List, and therefore is subject to export licensing jurisdiction of the Department of State. This collection may also be used to request a change in U.S. Munitions List category designation, request the removal a defense article from the U.S. Munitions List, or request the reconsideration of a previous commodity jurisdiction determination.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

22 USC 2778	View Law

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National Science Foundation Small Business Innovation Research Phase I, NSF Small Business Technology Transfer Program Phase I, and NSF SBIR/STTR Fast-Track Pilots Pre-Submission Project Pitch forms

Key Information

Abstract

This request is for approval of a Project Pitch Form submitted by small business concerns interested in applying for funding from the NSF SBIR/STTR Phase I or NSF SBIR/STTR Fast-Track Pilot (Fast-Track Pilot) programs. The Project Pitch Form is the pre-submission step that conveys information needed to determine if the technical innovation is suitable for the NSF SBIR/STTR programs.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

42 USC 1861 et seq.	View Law

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Generic Clearance for the Collection of Qualitative Feedback on Agency Service Delivery

Key Information

Abstract

This collection of information is necessary to enable the Agency to garner customer and stakeholder feedback in an efficient, timely manner, in accordance with our commitment to improving service delivery. The information collected from our customers and stakeholders will help ensure that users have an effective, efficient, and satisfying experience with the Agency's programs.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

44 USC 3501	View Law

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Pacific Islands Logbook Family of Forms

Key Information

Abstract

This Supporting Statement describes an extension of the currently approved information collection in OMB control no. 0648-0214. Reporting requirements for all collections under 0648-0214 would not change, including vessels fishing under Pacific Islands Region permits for pelagic longline fishing, crustaceans, precious corals, bottomfish, and other pelagic fisheries. The current information collection would be continued. Vessel operators or owners in Federally-managed fisheries in the Pacific Islands Region (PIR) are required to provide certain information about their fishing activities, catch, and interactions with protected species by submitting reports to National Marine Fisheries Service (NMFS), per 50 CFR Part 665.14 . These data are needed to determine the condition of fish stocks and whether current management measures are having the intended effects, to evaluate the benefits and costs of changes in management measures, and to monitor and respond to accidental takes of endangered and threatened species, including seabirds, sea turtles, and marine mammals. The reports are submitted using paper logbooks or electronic logbooks (computer tablets or other devices) to the NMFS Pacific Islands Fisheries Science Center. The Hawaii and American Samoa pelagic longline fisheries will submit reports using electronic logbooks, although paper logbooks will be used if there are equipment or transmission failures. Electronic logbooks collect the same information as paper logbooks. All other PIR fisheries use paper logbooks only. Longline vessel operators are also required to submit pre-trip notifications, including information on trip type, departure time, and transit through a protected species zone per 50 CFR 665.803 . Other fisheries are required to submit notifications of trip return, unloading, or sales reports per regulations in multiple Subparts of 50 CFR 665 .

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

Pub.L. 94 - 265 303	View Law

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Sugar Imported for Export as Refined Sugar or as a Sugar- Containing Products, or used in the Production of Certain Polyhydric Alcohols

Key Information

Abstract

Regulation 7 CFR part 1530 authorizes the Foreign Agricultural Service (FAS) to issue under particular circumstance import licenses to enter raw cane sugar exempt from the tariff-rate quota (TRQ) for raw cane sugar imports. Raw cane sugar exempt from the TRQ enters under three conditions. An equivalent quantity of refined sugar must be: (1) exported as refined sugar; (2) exported as an ingredient in sugar containing products; or (3) used in production of certain polyhydric alcohols.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

19 USC 1202	View Law

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Provisional Foreign Tax Credit Agreement

Key Information

Abstract

Sections 901 and 905 allow a taxpayer to claim a foreign tax credit for foreign income taxes paid or accrued in a taxable year, depending on taxpayer’s method of accounting for such taxes. However, regardless of the year in which the credit is allowed based on taxpayer’s method of accounting, the foreign tax credit is allowed only to the extent the foreign income taxes are ultimately both owed and actually remitted to the foreign country. For accrual method taxpayers, section 461(f) (flush language), §1.461-2(a)(2)(i), and §1.905-1(d)(3) provide that a foreign income tax liability that is contested does not accrue and is not creditable until the contest is resolved. For cash method taxpayers, a foreign income tax liability that is contested is not a reasonable approximation of the taxpayer’s final foreign income tax liability and, thus, under §1.901-2(e)(2)(i), is not considered an amount of tax paid for purposes of section 901 until the contest is resolved. However, §§1.905-1(c)(3) and 1.905-1(d)(4) allow taxpayers to make an election to claim a provisional foreign tax credit for a contested foreign income tax liability to the extent that the taxpayer has remitted the contested tax to the foreign country. As a condition for making this election, the taxpayer must enter into a provisional foreign tax credit agreement, in which the taxpayer gives the IRS information regarding the contested foreign income tax liability and agrees to comply with the conditions of the election, including agreeing to not to assert the statute of limitations on assessment as a defense to assessment of taxes and interest by the IRS with respect to the contested tax for a period of three years from the year in which taxpayer notifies the IRS of the resolution of the contest. See §1.905-1(d)(4)(ii). The likely respondents are: U.S. persons who pay or accrue foreign income taxes.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 901	View Law

26 USC 461	View Law

26 USC 905	View Law

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EDA Regional Economic Development Collection

Key Information

Abstract

The information will be used by EDA to monitor and assess the performance of the Build Back Better Regional Challenge award recipients. The outputs will include tools, resources, and recommendations that will help inform economic development policy, economic decision-making, and economic best practices. In doing so, EDA will ensure that the agency’s regional investments are evidence-based and data-driven, and accountable to participants and the public.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

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Form 1127 - Application for Extension of Time for Payment of Tax Due to Undue Hardship

Key Information

Abstract

Under Internal Revenue Code (IRC) section 6161, taxpayers are allowed to request an extension of time for payment of tax shown, or required to be shown on a return, or for a tax due on a notice of deficiency. In order to be granted this extension, they must file Form 1127 and provide evidence that paying their tax on the date it is due will cause an undue hardship.

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 6161	View Law

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Excise Taxes on Excess Inclusions of REMIC Residual Interests

Key Information

Abstract

Internal Revenue Code (IRC) section 860E(e)(1) provides rules for the taxation of an entity on any transfer of a residual interest in a real estate mortgage investment conduit (REMIC) to a disqualified organization. IRC section 860E(e)(6) provides rules for the taxation of a pass-through entity with interests held by disqualified organizations. Regulations section 1.860E-2(a)(7)(ii) provides rules for the taxation of an entity which waives the tax under section 860E(e)(1).

Federal Register Notices

60-Day FRN	View Notice
30-Day FRN	View Notice

Authorizing Statutes

26 USC 860E	View Law

Presidential Action: