Federal Register / Vol. 76, No. 216 / Tuesday, November 8, 2011 / Rules and Regulations 69125 

(3) Install a placard next to the AP Mode 

Select panel that contains the AP/SAS MSTR 

switch stating ‘‘AP/SAS DEACTIVATED.’’ 

(c) Install a placard on the instrument 

panel as close as practicable to the airspeed 

indicator that states: 

‘‘AIRSPEED LIMIT 100 KIAS or VNE, 

WHICHEVER IS LESS. VFR FLIGHT ONLY, 

AUTOPILOT OFF.’’ 

(d) Make pen and ink changes or insert a 

copy of this AD into the Limitations section 

of the rotorcraft flight manual (RFM) to revise 

the limitations as follows: ‘‘VNE is limited to 

100 KIAS or less as determined by referring 

to the airspeed VNE placard already installed 

on the helicopter. VFR Flight Only, Autopilot 

OFF.’’ 

(e) Make pen and ink changes or insert a 

copy of this AD into the Limitations section 

of the RFM to revise the emergency 

procedures as follows: ‘‘If you experience an 

anti-torque system malfunction, turn both 

VSCS switches to OFF during final approach 

for a run-on landing.’’ 

(f) Instead of complying with paragraphs 

(a) through (e) of this AD, you may replace 

both VSCS tube adapters, P/N 500N7218–1, 

with airworthy VSCS tube adapters, P/N 

900C2010303–101. If you install VSCS tube 

adapters, P/N 900C2010303–101, and 

previously have complied with AD 2008–22– 

53 (73 FR 73165, December 2, 2008), return 

the helicopter to its normal configuration by 

returning the switches and circuit breakers to 

their normal operating position, 

operationally testing the auto-pilot system, 

removing the two placards, and removing the 

revisions to the RFM pertaining to the 

airspeed limitation. Replacing both VSCS 

tube adapters, P/N 500N7218–1, with 

airworthy VSCS tube adapters, P/N 

900C2010303–101, and returning the 

helicopter to its normal operating 

configuration constitutes terminating action 

for the requirements of this AD. 

Note: MD Helicopters Service Bulletin 

SB900–110R1, dated December 3, 2008, 

which is not incorporated by reference, 

contains additional information about the 

subject of this AD. Copies of this service 

information may be obtained from MD 

Helicopters, Inc., Attn: Customer Support 

Division, 4555 E. McDowell Rd., Mail Stop 

M615, Mesa, Arizona 85215–9734, telephone 

1–(800) 388–3378, fax (480) 346–6813, or on 

the Web at http://www.mdhelicopters.com. 

This service information may be inspected at 

the FAA, Office of the Regional Counsel, 

Southwest Region, 2601 Meacham Blvd., 

Room 663, Fort Worth, Texas 76137. 

(g) To request a different method of 

compliance or a different compliance time 

for this AD, follow the procedures in 14 CFR 

39.19. Contact the Manager, Los Angeles 

Aircraft Certification Office, FAA, Attn: Eric 

D. Schrieber, Aviation Safety Engineer, 

Airframe Branch, 3960 Paramount Blvd., 

Lakewood, California 90712, telephone (562) 

627–5348, fax (562) 627–5210, for 

information about previously approved 

alternative methods of compliance. 

(h) The Joint Aircraft System/Component 

(JASC) Code is 6720: Tail Rotor Control 

System. 

(i) This amendment becomes effective on 

December 13, 2011. 

Issued in Fort Worth, Texas, on October 18, 

2011. 

Lance T. Gant, 

Acting Manager, Rotorcraft Directorate, 

Aircraft Certification Service. 

[FR Doc. 2011–28897 Filed 11–7–11; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 73 

[Docket No. FAA–2010–0693; Airspace 

Docket No. 11–ASO–29] 

RIN 2120–AA66 

Amendment of Restricted Areas R– 

2104A, B, C, D and E; Huntsville, AL 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Final rule. 

SUMMARY: This action changes the using 

agency name for Restricted Area R–2104 

A through E, Huntsville, AL to read 

‘‘Commander, U.S. Army Garrison, 

Redstone, Redstone Arsenal, AL.’’ There 

are no changes to the boundaries; 

designated altitudes; time of 

designation; or activities conducted 

within the affected restricted areas. 

DATES: Effective date 0901 UTC, 

February 9, 2012. 

FOR FURTHER INFORMATION CONTACT: Paul 

Gallant, Airspace, Regulations and ATC 

Procedures Group, Office of Airspace 

Services, Federal Aviation 

Administration, 800 Independence 

Avenue SW., Washington, DC 20591; 

telephone: (202) 267–8783. 

SUPPLEMENTARY INFORMATION: 

Background 

The Base Realignment and Closure 

Commission directed the merger of the 

‘‘Army Missile Command’’ and the 

‘‘Aviation and Troop Command’’ to 

form the ‘‘Aviation and Missile 

Command.’’ As a result, the current 

using agency organizational name is no 

longer accurate. Therefore, the U.S. 

Army requested that the FAA change 

the name of the using agency for 

Restricted Areas R–2104A through E to 

‘‘Commander, U.S. Army Garrison, 

Redstone Arsenal, AL.’’ 

The Rule 

This action amends Title 14 Code of 

Federal Regulations (14 CFR) part 73 by 

amending the using agency name for 

Restricted Areas R–2104A, B, C, D and 

E, in Huntsville, AL, from 

‘‘Commanding General, U.S. Army 

Missile Command, Redstone Arsenal, 

AL’’ to ‘‘Commander, U.S. Army 

Garrison Redstone, Redstone Arsenal, 

AL.’’ This is an administrative change to 

update the title of the using agency. It 

does not affect the boundaries, 

designated altitudes, or activities 

conducted within the restricted area; 

therefore, notice and public procedures 

under 5 U.S.C. 553(b) are unnecessary. 

Section 73.21 of Title 14, CFR part 73 

was republished in FAA Order 7400.8T, 

effective February 16, 2011. 

The FAA has determined that this 

action only involves an established 

body of technical regulations for which 

frequent and routine amendments are 

necessary to keep them operationally 

current. Therefore, this regulation: (1) Is 

not a ‘‘significant regulatory action’’ 

under Executive Order 12866; (2) is not 

a ‘‘significant rule’’ under DOT 

Regulatory Policies and Procedures (44 

FR 11034; February 26, 1979); and 

(3) does not warrant preparation of a 

regulatory evaluation as the anticipated 

impact is so minimal. Since this is a 

routine matter that will only affect air 

traffic procedures and air navigation, it 

is certified that this rule, when 

promulgated, will not have a significant 

economic impact on a substantial 

number of small entities under the 

criteria of the Regulatory Flexibility Act. 

The FAA’s authority to issue rules 

regarding aviation safety is found in 

Title 49 of the United States Code. 

Subtitle I, Section 106 describes the 

authority of the FAA Administrator. 

Subtitle VII, Aviation Programs, 

describes in more detail the scope of the 

agency’s authority. 

This rulemaking is promulgated 

under the authority described in 

Subtitle VII, Part A, Subpart I, Section 

40103. Under that section, the FAA is 

charged with prescribing regulations to 

assign the use of the airspace necessary 

to ensure the safety of aircraft and the 

efficient use of airspace. This regulation 

is within the scope of that authority as 

amends the description of Restricted 

Areas R–2104A, B, C, D and E, 

Huntsville, AL. 

Environmental Review 

The FAA has determined that this 

action qualifies for categorical exclusion 

under the National Environmental 

Policy Act in accordance with FAA 

Order 1050.1E, Environmental Impacts: 

Policies and Procedures, paragraph 

311d. This airspace action is an 

administrative change to the 

descriptions of the affected restricted 

area to update the using agency name. 

It does not alter the dimensions, 

altitudes, or times of designation of the 

airspace; therefore, it is not expected to 

cause any potentially significant 


tkelley on DSK3SPTVN1PROD with RULES
69126 Federal Register / Vol. 76, No. 216 / Tuesday, November 8, 2011 / Rules and Regulations 

environmental impacts, and no 

extraordinary circumstances exists that 

warrant preparation of an 

environmental assessment. 

List of Subjects in 14 CFR Part 73 

Airspace, Prohibited areas, Restricted 

areas. 

Adoption of the Amendment 

In consideration of the foregoing, the 

Federal Aviation Administration 

amends 14 CFR part 73, as follows: 

PART 73—SPECIAL USE AIRSPACE 

■ 1. The authority citation for part 73 

continues to read as follows: 

Authority: 49 U.S.C. 106(g), 40103, 40113, 

40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959– 

1963 Comp., p. 389. 

§ 73.21 [Amended] 

■ 2. § 73.21 is amended as follows: 

* * * * * 

1. R–2104A Huntsville, AL [Amended] 

By removing the words ‘‘Using 

Agency. Commanding General, U.S. 

Army Missile Command, Redstone 

Arsenal, AL’’ and inserting the words 

‘‘Using Agency. Commander, U.S. Army 

Garrison Redstone, Redstone Arsenal, 

AL’’ 

2. R–2104B Huntsville, AL [Amended] 

By removing the words ‘‘Using 

Agency. Commanding General, U.S. 

Army Missile Command, Redstone 

Arsenal, AL’’ and inserting the words 

‘‘Using Agency. Commander, U.S. Army 

Garrison Redstone, Redstone Arsenal, 

AL’’ 

3. R–2104C Huntsville, AL [Amended] 

By removing the words ‘‘Using 

Agency. Commanding General, U.S. 

Army Missile Command, Redstone 

Arsenal, AL’’ and inserting the words 

‘‘Using Agency. Commander, U.S. Army 

Garrison Redstone, Redstone Arsenal, 

AL’’ 

4. R–2104D Huntsville, AL [Amended] 

By removing the words ‘‘Using 

Agency. Commanding General, U.S. 

Army Missile Command, Redstone 

Arsenal, AL’’ and inserting the words 

‘‘Using Agency. Commander, U.S. Army 

Garrison Redstone, Redstone Arsenal, 

AL’’ 

5. R–2104E Huntsville, AL [Amended] 

By removing the words ‘‘Using 

Agency. Commanding General, U.S. 

Army Missile Command, Redstone 

Arsenal, AL’’ and inserting the words 

‘‘Using Agency. Commander, U.S. Army 

Garrison Redstone, Redstone Arsenal, 

AL’’ 

Issued in Washington, DC, on October 24, 

2011. 

Gary A. Norek, 

Acting Manager, Airspace, Regulations and 

ATC Procedures Group. 

[FR Doc. 2011–28613 Filed 11–7–11; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 20 

[TD 9555] 

RIN 1545–BH94 

Graduated Retained Interests 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations. 

SUMMARY: This document contains final 

regulations that provide guidance on the 

portion of property (held in trust or 

otherwise) includible in the grantor’s 

gross estate if the grantor has retained 

the use of the property, the right to an 

annuity, unitrust, graduated retained 

interest, or other payment from the 

property for life, for any period not 

ascertainable without reference to the 

grantor’s death, or for a period that does 

not in fact end before the grantor’s 

death. The final regulations will affect 

estates that file Form 706, United States 

Estate (and Generation-Skipping 

Transfer) Tax Return. 

DATES: Effective Date: These regulations 

are effective on November 8, 2011. 

Applicability Date: For dates of 

applicability, see § 20.2036–1(c)(3). 

FOR FURTHER INFORMATION CONTACT: 

Theresa M. Melchiorre at (202) 622– 

3090 (not a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background and Explanation of 

Provisions 

On April 30, 2009, proposed 

regulations (REG–119532–08) were 

published in the Federal Register (74 

FR 19913). The proposed regulations 

provide the method required to 

determine the portion of trust corpus of 

a grantor retained annuity or unitrust 

trust (GRT) that is includible in the 

grantor’s gross estate under section 2036 

if the deceased grantor retains an 

interest described in § 25.2702– 

3(b)(1)(ii)(A) or (b)(1)(ii)(B) or 

§ 25.2702–3(c)(1)(ii); that is, the interest 

retained by the grantor increases 

annually during the term of the trust (a 

graduated retained interest). This 

method would apply to graduated 

retained interests in transferred property 

whether or not held in trust. 

In addition, the proposed regulations 

would add § 20.2036–1(c)(1)(ii), 

Example 1, illustrating the amount 

includible under section 2036 if the 

decedent transfers property in trust 

pursuant to the terms of which trust 

income is payable to the decedent and 

decedent’s child, C, in equal shares 

during their joint lives and, on the death 

of the first to die of decedent and C, all 

trust income is to be paid to the 

survivor. The proposed regulations also 

would amend § 20.2036–1(b)(1)(ii) to 

address the method required to 

determine the amount includible under 

section 2036 if the decedent and C were 

entitled to receive annuity interests 

rather than trust income. 

Written comments were received on 

the proposed regulations. No public 

hearing was scheduled because no 

individual or organization requested the 

opportunity to provide oral comments at 

a hearing. All comments are available at 

www.regulations.gov or upon request. 

The proposed regulations, with certain 

changes made in response to the written 

comments received, are adopted as final 

regulations. 

Summary of Comments and 

Explanation of Provisions 

Section 20.2036–1(b)(1)(ii)— 

Determining the Portion Includible if the 

Decedent’s Retained Annuity Follows a 

Preceding Annuity Interest 

Section 20.2036–1(b)(1)(ii) of the 

proposed regulations provides the 

method required to compute the amount 

includible in the decedent’s gross estate 

under section 2036 in a situation where 

the decedent is to receive a payment (or 

an increased payment) after the death of 

another beneficiary who is receiving an 

annuity or other payment at the time of 

the decedent’s death. If the decedent 

predeceases the other beneficiary, under 

the proposed regulations, the amount 

includible is the greater of: (1) The 

amount of corpus required to generate 

sufficient income to pay the annuity 

payable to the decedent as of the date 

of death; or (2) the amount of corpus 

required to produce sufficient income to 

satisfy the annuity or other payment the 

decedent would have been entitled to 

receive if the decedent had survived the 

other beneficiary, reduced by the 

present value of the other beneficiary’s 

interest. The amount includible, 

however, cannot exceed the fair market 

value of the trust corpus on the date of 

death. 

One commentator opined that this 

method attributes to the decedent a 

greater portion of a trust’s value than is 


tkelley on DSK3SPTVN1PROD with RULES