76412 Federal Register / Vol. 69, No. 244 / Tuesday, December 21, 2004 / Rules and Regulations 

(ii) Whose work requires the 

consistent exercise of discretion and 

judgment in its performance; and 

(iii) Whose work is predominantly 

intellectual and varied in character (as 

opposed to routine mental, manual, 

mechanical, or physical work) and is of 

such character that the output produced 

or the result accomplished cannot be 

standardized in relation to a given 

period of time. 

(2) Licensed, professional employee. If 

an employee is a licensed, professional 

employee, then that further suggests the 

service aspect of the employee’s 

relationship with the employer is 

predominant. An employee is a 

licensed, professional employee if the 

employee is required to be licensed 

under state or local law to work in the 

field in which the employee performs 

services and the employee is a 

professional employee within the 

meaning of paragraph (d)(3)(v)(B)(1) of 

this section. 

(C) Employment Benefits. Whether an 

employee is eligible to receive 

employment benefits is a relevant factor 

in evaluating the service aspect of an 

employee’s relationship with the 

employer. For example, eligibility to 

receive vacation, paid holiday, and paid 

sick leave benefits; eligibility to 

participate in a retirement plan 

described in section 401(a); or eligibility 

to receive employment benefits such as 

reduced tuition, or benefits under 

section 79 (life insurance), 127 

(qualified educational assistance), 129 

(dependent care assistance programs), or 

137 (adoption assistance) suggest that 

the service aspect of an employee’s 

relationship with the employer is 

predominant. Eligibility to receive 

health insurance employment benefits is 

not considered in determining whether 

the service aspect of an employee’s 

relationship with the employer is 

predominant. The weight to be given the 

fact that an employee is eligible for a 

particular benefit may vary depending 

on the type of employment benefit. For 

example, eligibility to participate in a 

retirement plan is generally more 

significant than eligibility to receive a 

dependent care employment benefit. 

Additional weight is given to the fact 

that an employee is eligible to receive 

an employment benefit if the benefit is 

generally provided by the employer to 

employees in positions generally held 

by non-students. 

(e) Effective date. Paragraphs (c) and 

(d) of this section apply to services 

performed on or after April 1, 2005.

Mark E. Matthews, 

Deputy Commissioner for Services and 

Enforcement. 

Approved: December 15, 2004. 

Gregory F. Jenner, 

Acting Assistant Secretary of the Treasury.

[FR Doc. 04–27919 Filed 12–20–04; 8:45 am] 

BILLING CODE 4830–01–P

DEPARTMENT OF DEFENSE

Department of the Army 

32 CFR Part 503

RIN 0702–AA46

Apprehension and Restraint

AGENCY: Department of the Army, DoD.

ACTION: Final rule, removal.

SUMMARY: This action removes 32 CFR 

part 503 published in the Federal 

Register, March 20, 1963 (28 FR 2732). 

The rule is being removed because it is 

now obsolete.

DATES: Effective December 21, 2004.

ADDRESSES: Headquarters, Department 

of the Army, Office of the Provost 

Marshal General, ATTN: DAPM–MPD–

LE, 2800 Army Pentagon, Washington, 

DC 20310–2800.

FOR FURTHER INFORMATION CONTACT: Mr. 

Nate Evans, (703) 693–2126.

SUPPLEMENTARY INFORMATION: The Office 

of the Provost Marshal General (DAPM–

MPD–LE), is the proponent for 

regulations in 32 CFR part 503, and has 

concluded this regulation is obsolete. 

This regulation has been rescinded. 

Therefore, it would be helpful in 

avoiding confusion with the public if 32 

CFR, part 503, is removed.

List of Subjects in 32 CFR Part 503

Apprehension and restraint.

PART 503—[REMOVED]

■ Accordingly, for reasons stated in the 

preamble, under the authority of Sec. 

3012, 70A Stat. 157; 10 U.S.C. 3012, 32 

CFR part 503, Apprehension and 

Restraint, is removed in its entirety.

Brenda S. Bowen, 

Army Federal Register Liaison Officer.

[FR Doc. 04–22849 Filed 12–20–04; 8:45 am] 

BILLING CODE 3710–08–M

DEPARTMENT OF DEFENSE

Department of the Army 

32 CFR Part 630

RIN 0702–AA47

Absentee Deserter Apprehension 

Program and Surrender of Military 

Personnel to Civilian Authorities

AGENCY: Department of the Army, DoD.

ACTION: Final rule, removal.

SUMMARY: This action removes 32 CFR 

part 630 published in the Federal 

Register July 26, 1996 (61 FR 39073). 

The rule is being removed because it is 

now obsolete and does not affect the 

general public.

DATES: Effective December 21, 2004.

ADDRESSES: Headquarters, Department 

of the Army, Office of the Provost 

Marshal General, ATTN: DAPM–MPD–

LE, 2800 Army Pentagon, Washington, 

DC 20310–2800.

FOR FURTHER INFORMATION CONTACT: Mr. 

Nate Evans, (703) 693–2126.

SUPPLEMENTARY INFORMATION: The Office 

of the Provost Marshal General (DAPM–

MPD–LE), is the proponent for 

regulations in 32 CFR part 630, and has 

concluded this regulation is obsolete. 

This regulation has been extensively 

revised, and the revised regulation does 

not affect the general public. Therefore, 

it would be helpful in avoiding 

confusion with the public if 32 CFR part 

630, is removed.

List of Subjects in 31 CFR Part 630

Absentee deserter apprehension 

program and surrender of military 

personnel to civilian authorities.

PART 630—[REMOVED]

■ Accordingly, for reasons stated in the 

preamble, under the authority of 10 

U.S.C. 801 through 940; Manual for 

Courts-Martial, U.S. 2002 revised 

addition as amended; sec 709, Pub L. 96–

154, Defense Appropriation Act. 93 Stat. 

1153, 32 CFR Part 630, Absentee Deserter 

Apprehension Program and Surrender of 

Military Personnel to Civilian 

Authorities, is removed in its entirety.

Brenda S. Bowen, 

Army Federal Register Liaison Officer.

[FR Doc. 04–27850 Filed 12–20–04; 8:45 am] 

BILLING CODE 3710–08–M