76958 Federal Register / Vol. 85, No. 231 / Tuesday, December 1, 2020 / Rules and Regulations 

uncommanded hoist action, before further 

flight, remove the DUNLOP cyclic stick grip 

from service. 

(2) Before the next hoist operation: 

(i) Install a placard in full view of the pilot 

by following the Accomplishment 

Instructions, paragraph 3.B., of Airbus 

Helicopters Emergency Alert Service Bulletin 

(EASB) No. 01.00.58 or 01.00.72, each 

Revision 0 and dated October 1, 2020 (EASB 

01.00.58 or 01.00.72), as applicable to your 

helicopter. 

(ii) Revise the existing Rotorcraft Flight 

Manual (RFM) for your helicopter by 

inserting the Limitations page applicable to 

your helicopter model and version from 

Appendix 4.C. through L, of EASB 01.00.58 

or 01.00.72. Inserting a different document 

with information identical to that in 

Appendix 4.C. through L., of EASB 01.00.58 

or 01.00.72, as applicable to your helicopter 

model and version, is acceptable for 

compliance with the requirement of this 

paragraph. 

(3) After complying with paragraph (e)(2) 

of this AD, each time the DUNLOP cyclic 

stick grip that is identified in paragraph (a) 

of this AD is removed from the helicopter, 

you may remove the placard and RFM 

revision that are required by paragraphs 

(e)(2)(i) and (ii) of this AD. Before the 

DUNLOP cyclic stick grip is re-installed, you 

must re-install the placard and RFM revision 

that are required by paragraphs (e)(2)(i) and 

(ii) of this AD. 

(4) As of the effective date of this AD, do 

not install a DUNLOP cyclic stick grip that 

is identified in paragraph (a) of this AD 

unless the requirements of paragraphs (e)(1) 

and (2) of this AD have been accomplished. 

(f) Alternative Methods of Compliance 

(AMOCs) 

(1) The Manager, Rotorcraft Standards 

Branch, FAA, may approve AMOCs for this 

AD. Send your proposal to: Daniel E. Moore, 

Aviation Safety Engineer, Regulations & 

Policy Section, Rotorcraft Standards Branch, 

FAA, 10101 Hillwood Pkwy., Fort Worth, TX 

76177; telephone 817–222–5110; email 9- 

ASW-FTW-AMOC-Requests@faa.gov. 

(2) For operations conducted under a 14 

CFR part 119 operating certificate or under 

14 CFR part 91, subpart K, the FAA suggests 

that you notify your principal inspector, or 

lacking a principal inspector, the manager of 

the local flight standards district office or 

certificate holding district office, before 

operating any aircraft complying with this 

AD through an AMOC. 

(g) Additional Information 

The subject of this AD is addressed in 

European Union Aviation Safety Agency 

(EASA) AD No. 2020–0217–E, dated October 

6, 2020. You may view the EASA AD on the 

internet at https://www.regulations.gov by 

searching for and locating it in Docket No. 

FAA–2020–1027. 

(h) Subject 

Joint Aircraft Service Component (JASC) 

Code: 6700, Rotorcraft Flight Control. 

(i) Material Incorporated by Reference 

(1) The Director of the Federal Register 

approved the incorporation by reference of 

the service information listed in this 

paragraph under 5 U.S.C. 552(a) and 1 CFR 

part 51. 

(2) You must use this service information 

as applicable to do the actions required by 

this AD, unless the AD specifies otherwise. 

(i) Airbus Helicopters Emergency Alert 

Service Bulletin (EASB) No. 01.00.58, 

Revision 0, dated October 1, 2020. 

(ii) Airbus Helicopters EASB No. 01.00.72, 

Revision 0, dated October 1, 2020. 

Note 1 to paragraph (i)(2): Airbus 

Helicopters EASB Nos. 01.00.58 and 

01.00.72, each Revision 0 and dated October 

1, 2020, are co-published as one document. 

(3) For service information identified in 

this AD, contact Airbus Helicopters, 2701 N 

Forum Drive, Grand Prairie, TX 75052; 

telephone 972–641–0000 or 800–232–0323; 

fax 972–641–3775; or at https://

www.airbus.com/helicopters/services/ 

technical-support.html. 

(4) You may view this service information 

at the FAA, Office of the Regional Counsel, 

Southwest Region, 10101 Hillwood Pkwy., 

Room 6N–321, Fort Worth, TX 76177. For 

information on the availability of this 

material at the FAA, call 817–222–5110. 

(5) You may view this service information 

that is incorporated by reference at the 

National Archives and Records 

Administration (NARA). For information on 

the availability of this material at NARA, 

email fedreg.legal@nara.gov, or go to: https:// 

www.archives.gov/federal-register/cfr/ibrlocations.html. 

Issued on November 12, 2020. 

Lance T. Gant, 

Director, Compliance & Airworthiness 

Division, Aircraft Certification Service. 

[FR Doc. 2020–26422 Filed 11–30–20; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 71 

[Docket No. FAA–2020–0701; Airspace 

Docket No. 20–ASO–19] 

RIN 2120–AA66 

Establishment of Class D and Class E 

Airspace and Amendment of Class E 

Airspace; Nashville, TN 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Final rule. 

SUMMARY: This action establishes Class 

D and Class E airspace designated as an 

extension to Class D or E surface area, 

and amends Class E airspace extending 

upward from 700 feet above the surface 

for John C. Tune Airport, Nashville, TN, 

as a new air traffic control tower shall 

service the airport. This action also 

updates the geographic coordinates of 

the airport, as well as Music City 

Executive Airport, (formerly Sumner 

County Regional Airport), Lebanon 

Municipal Airport, and Murfreesboro 

Municipal Airport. In addition, this 

action establishes Class E airspace 

extending upward from 700 feet above 

the surface for Vanderbilt University 

Hospital Heliport, as instrument 

approach procedures have been 

designed for the heliport. Controlled 

airspace is necessary for the safety and 

management of instrument flight rules 

(IFR) operations in the area. 

DATES: Effective 0901 UTC, June 17, 

2021. The Director of the Federal 

Register approves this incorporation by 

reference action under Title 1 Code of 

Federal Regulations part 51, subject to 

the annual revision of FAA Order 

7400.11 and publication of conforming 

amendments. 

ADDRESSES: FAA Order 7400.11E, 

Airspace Designations and Reporting 

Points, and subsequent amendments can 

be viewed online at https://

www.faa.gov/air_traffic/publications/. 

For further information, you can contact 

the Airspace Policy Group, Federal 

Aviation Administration, 800 

Independence Avenue SW, Washington, 

DC 20591; Telephone: (202) 267–8783. 

The Order is also available for 

inspection at the National Archives and 

Records Administration (NARA). For 

information on the availability of FAA 

Order 7400.11E at NARA, email 

fedreg.legal@nara.gov or go to https://

www.archives.gov/federal-register/cfr/ 

ibr-locations.html. 

FOR FURTHER INFORMATION CONTACT: John 

Fornito, Operations Support Group, 

Eastern Service Center, Federal Aviation 

Administration, 1701 Columbia Ave., 

College Park, GA 30337; Telephone 

(404) 305–6364. 

SUPPLEMENTARY INFORMATION: 

Authority for This Rulemaking 

The FAA’s authority to issue rule 

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 airspace necessary to ensure the 

safety of aircraft and the efficient use of 

airspace. This regulation is within the 

scope of that authority as it amends 

Class E airspace in Nashville, TN to 

support IFR operations in the area. 


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Federal Register / Vol. 85, No. 231 / Tuesday, December 1, 2020 / Rules and Regulations 76959 

History 

The FAA published a notice of prosed 

rulemaking in the Federal Register (85 

FR 55627, September 9, 2020) for 

Docket No. FAA–2020–0701 to establish 

Class D and Class E airspace designated 

as an extension to Class D airspace for 

John C. Tune Airport, Nashville, TN, as 

a new air traffic control tower shall 

service the airport. Also, the FAA 

proposed to increase the existing Class 

E airspace extending upward from 700 

feet above the surface, and update the 

geographic coordinates of several 

airports in the area. In addition, the 

FAA proposed to establish Class E 

airspace extending upward from 700 

feet above the surface for Vanderbilt 

University Hospital Heliport, as 

instrument approaches have been 

designed for the heliport. 

Interested parties were invited to 

participate in this rulemaking effort by 

submitting written comments on the 

proposal to the FAA. No comments 

were received. 

Class D and Class E airspace 

designations are published in Paragraph 

5000, 6004 and 6005, respectively, of 

FAA Order 7400.11E, dated July 21, 

2020, and effective September 15, 2020, 

which is incorporated by reference in 14 

CFR 71.1. The Class E airspace 

designations listed in this document 

will be published subsequently in the 

Order. 

Availability and Summary of 

Documents for Incorporation by 

Reference 

This document amends FAA Order 

7400.11E, Airspace Designations and 

Reporting Points, dated July 21, 2020, 

and effective September 15, 2020. FAA 

Order 7400.11E is publicly available as 

listed in the ADDRESSES section of this 

document. FAA Order 7400.11E lists 

Class A, B, C, D, and E airspace areas, 

air traffic routes, and reporting points. 

The Rule 

This amendment to Title 14 Code of 

Federal Regulations (14 CFR) part 71 

establishes Class D and Class E airspace 

designated as an extension to Class D 

airspace for John C. Tune Airport, 

Nashville, TN, as a new air traffic 

control tower shall service the airport. 

Also, the FAA increases the existing 

Class E airspace extending upward from 

700 feet above the surface, from 8-miles 

to 8.6-miles, due to a reevaluation of the 

airspace. In addition, the FAA updates 

the geographic coordinates of the 

airport, as well as Music City Executive 

Airport (formerly Sumner County 

Regional Airport), Lebanon Municipal 

Airport, and Murfreesboro Municipal 

Airport, to coincide with the FAA’s 

aeronautical database. Also, the FAA 

establishes Class E airspace extending 

upward from 700 feet above the surface 

for Vanderbilt University Hospital 

Heliport, as instrument approach 

procedures have been designed for the 

heliport. Finally, subsequent to 

publication of the NPRM, the FAA 

found that Sumner County Regional 

Airport is now Music City Executive 

Airport. This action updates the name of 

the airport. 

FAA Order 7400.11, Airspace 

Designations and Reporting Points, is 

published yearly and effective on 

September 15. 

Regulatory Notices and Analyses 

The FAA has determined that this 

regulation only involves an established 

body of technical regulations for which 

frequent and routine amendments are 

necessary to keep them operationally 

current. It therefore: (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 only affects air traffic 

procedures an air navigation, it is 

certified that this rule, when 

promulgated, does not have a significant 

economic impact on a substantial 

number of small entities under the 

criteria of the Regulatory Flexibility Act. 

Environmental Review 

The FAA has determined that this 

action qualifies for categorical exclusion 

under the National Environmental 

Policy Act in accordance with FAA 

Order 1050.1F, ‘‘Environmental 

Impacts: Policies and Procedures,’’ 

paragraph 5–6.5a. This airspace action 

is not expected to cause any potentially 

significant environmental impacts, and 

no extraordinary circumstances exist 

that warrant preparation of an 

environmental assessment. 

Lists of Subjects in 14 CFR Part 71 

Airspace, Incorporation by reference, 

Navigation (air). 

Adoption of the Amendment 

In consideration of the foregoing, the 

Federal Aviation Administration 

amends 14 CFR part 71 as follows: 

PART 71—DESIGNATION OF CLASS A, 

B, C, D, AND E AIRSPACE AREAS; AIR 

TRAFFIC SERVICE ROUTES; AND 

REPORTING POINTS 

■ 1. The authority citation for part 71 

continues to read as follows: 

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

40113, 40120; E.O. 10854, 24 FR 9565, 3 CFR, 

1959–1963 Comp., p. 389. 

§ 71.1 [Amended] 

■ 2. The incorporation by reference in 

14 CFR 71.1 of FAA Order 7400.11E, 

Airspace Designations and Reporting 

Points, dated July 21, 2020, effective 

September 15, 2020, is amended as 

follows: 

Paragraph 5000 Class D Airspace. 

* * * * * 

ASO TN D Nashville, TN [New] 

John C. Tune Airport, TN 

(Lat. 36°10′59′W′′ N, long. 86°53′11′′ W) 

That airspace extending upward from the 

surface to and including 2,300 feet MSL, 

within a 4.1-mile radius of John C. Tune 

Airport. This Class D airspace area is 

effective during the specific dates and times 

established in advance by a Notice to 

Airmen. The effective date and time will 

thereafter be continuously published in the 

Chart Supplement. 

Paragraph 6004 Class E Airspace 

Designated as an Extension to Class D or E 

Surface Area. 

* * * * * 

ASO TN E4 Nashville, TN [New] 

John C. Tune Airport, TN 

(Lat. 36°10′59′W′′ N, long. 86°53′11′′ W) 

That airspace extending upward from the 

surface within 1.2-miles each side of the 198° 

bearing from the airport, extending from the 

4.1-mile radius to 6.1-miles south of the 

airport, and within 1.2-miles each side of the 

018° bearing from the airport, extending from 

the 4.1-mile radius to 6.1-miles north of the 

airport. 

Paragraph 6005 Class E Airspace Areas 

Extending Upward From 700 Feet or More 

Above the Surface of the Earth. 

* * * * * 

ASO TN E5 Nashville, TN [Amended] 

Nashville International Airport, TN 

(Lat. 36°07′28′′ N, long. 86°40′41′′ W) 

Smyrna Airport 

(Lat. 36°00′32′′ N, long. 86°31′12′′ W) 

Music City Executive Airport 

(Lat. 36°22′30′′ N, long. 86°24′30′′ W) 

Lebanon Municipal Airport 

(Lat. 36°11′25′′ N, long. 86°18′56′′ W) 

Murfreesboro Municipal Airport 

(Lat. 35°52′43′′ N, long. 86°22′39′′ W) 

John C. Tune Airport 

(Lat. 36°10′59′′ N, long. 86°53′11′′ W) 

Vanderbilt University Medical Center 

Hospital 

Point In Space Coordinates 

(Lat. 36°08′30′′ N, long. 86°48′6′′ W) 


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76960 Federal Register / Vol. 85, No. 231 / Tuesday, December 1, 2020 / Rules and Regulations 

That airspace extending upward from 700 

feet above the surface within a 15 mile radius 

of Nashville International Airport, and 

within a 9-mile radius of Smyrna Airport, 

and within a 7-mile radius of Music City 

Executive Airport, and within a 10-mile 

radius of Lebanon Municipal Airport, and 

within a 9-mile radius of Murfreesboro 

Municipal Airport, and within an 8.6-mile 

radius of John C. Tune Airport, and that 

airspace within a 6-mile radius of the Point 

In Space serving Vanderbilt University 

Medical Center Hospital. 

Issued in College Park, Georgia, on 

November 24, 2020. 

Andreese C. Davis, 

Manager, Airspace & Procedures Team South, 

Eastern Service Center, Air Traffic 

Organization. 

[FR Doc. 2020–26439 Filed 11–30–20; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9934] 

RIN 1545–BP57 

Coordination of Extraordinary 

Disposition and Disqualified Basis 

Rules 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations. 

SUMMARY: This document contains final 

regulations under sections 245A and 

951A of the Internal Revenue Code (the 

‘‘Code’’) that coordinate the 

extraordinary disposition rule under 

section 245A of the Code with the 

disqualified basis and disqualified 

payment rules under section 951A of 

the Code. This document also contains 

final regulations under section 6038 of 

the Code regarding information 

reporting to facilitate administration of 

the final regulations. The final 

regulations affect corporations that are 

subject to the extraordinary disposition 

rule and the disqualified basis rule or 

the disqualified payment rule. This 

document finalizes proposed 

regulations published on August 27, 

2020. 

DATES: 

Effective date: These regulations are 

effective on January 12, 2021. 

Applicability dates: For dates of 

applicability, see §§ 1.245A–11 and 

1.6038–2(m)(5). 

FOR FURTHER INFORMATION CONTACT: 

Logan M. Kincheloe, (202) 317–6937 

(not a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

On August 27, 2020, the Department 

of the Treasury (‘‘Treasury 

Department’’) and the IRS published 

proposed regulations (REG–124737–19) 

under sections 245A, 951A, and 6038 in 

the Federal Register (85 FR 53098) (the 

‘‘proposed regulations’’). 

The Treasury Department and the IRS 

received one written comment with 

respect to the proposed regulations; 

however, the comment was not 

substantively related to, and did not 

suggest any revisions to, the proposed 

regulations. Therefore, this preamble 

does not address the comment. The 

written comment is available at 

www.regulations.gov or upon request. A 

public hearing on the proposed 

regulations was not held because there 

were no requests to speak. 

This document contains amendments 

to 26 CFR part 1 under sections 245A, 

951A, and 6038 (the ‘‘final 

regulations’’). Any term used but not 

defined in this preamble has the 

meaning given to it in the final 

regulations or the preamble to the 

proposed regulations. 

The effective date of these regulations 

is delayed until January 12, 2021, to 

provide for the orderly amendment of 

§ 1.951A–2 by TD 9922, 85 FR 71998, 

published on November 12, 2020, and 

with a delayed effective date of January 

11, 2021. The changes to § 1.951A–2 

made in these regulations are to the 

regulation text as amended by TD 9922. 

Explanation of Revisions 

I. Overview 

The extraordinary disposition rule 

and the disqualified basis rule generally 

address certain transactions, involving 

related controlled foreign corporations 

(‘‘CFCs’’) of a section 245A shareholder, 

that were not subject to current U.S. tax 

solely by reason of having occurred 

during the disqualified period. In 

general, as to the section 245A 

shareholder, the extraordinary 

disposition rule ensures that earnings 

and profits generated by such a 

transaction are subject to U.S. tax when 

distributed as a dividend, and the 

disqualified basis rule ensures that basis 

generated by the transaction does not 

offset or reduce income that would 

otherwise be subject to U.S. tax at the 

section 245A shareholder-level under 

section 951(a)(1)(A) or 951A(a), or at the 

CFC-level under section 882(a) (that is, 

as income effectively connected with 

the conduct of a trade or business in the 

United States). See §§ 1.245A–5 and 

1.951A–2(c)(5). 

Absent a coordination mechanism, 

the extraordinary disposition rule and 

the disqualified basis rule could give 

rise to excess taxation as to a section 

245A shareholder, because the earnings 

and profits to which the extraordinary 

disposition rule applies (‘‘extraordinary 

disposition E&P’’), and the basis to 

which the disqualified basis rule applies 

(‘‘disqualified basis’’), are generally a 

function of a single amount of gain. The 

proposed regulations coordinate the 

extraordinary disposition rule and the 

disqualified basis rule through two 

operative rules: The DQB reduction 

rule, which reduces disqualified basis in 

certain cases, and the EDA reduction 

rule, which reduces an extraordinary 

disposition account in certain cases. See 

proposed §§ 1.245A–7 and 1.245A–8. 

These operative rules also apply to 

coordinate the extraordinary disposition 

rule and the disqualified payment rule, 

which addresses transactions similar to 

those to which the disqualified basis 

rule applies. 

This rulemaking finalizes the 

proposed regulations, with one revision, 

as discussed in part II of this 

Explanation of Revisions. 

II. The DQB Reduction Rule—Treatment 

of Prior Extraordinary Disposition 

Amounts 

Under the proposed regulations, the 

DQB reduction rule generally applies 

when, as to a section 245A shareholder, 

extraordinary disposition E&P become 

subject to U.S. tax by reason of the 

application of the extraordinary 

disposition rule to a distribution of the 

extraordinary disposition E&P. See 

proposed §§ 1.245A–7(b) and 1.245A– 

8(b). In general, the DQB reduction rule 

provides that basis attributable to gain 

to which the extraordinary disposition 

E&P are also attributable is no longer 

disqualified basis. Id. 

The preamble to the proposed 

regulations noted that the Treasury 

Department and the IRS were studying 

whether the DQB reduction rule should 

also apply by reason of a prior 

extraordinary disposition amount 

described in § 1.245A–5(c)(3)(i)(D)(1)(i) 

through (iv). The preamble requested 

comments on this matter, but none were 

received. Such a prior extraordinary 

disposition amount generally represents 

extraordinary disposition E&P that have 

become subject to U.S. tax as to a 

section 245A shareholder other than by 

direct application of the extraordinary 

disposition rule—for example, 

extraordinary disposition E&P that give 

rise to an income inclusion to the 

section 245A shareholder by reason of 

sections 951(a)(1)(B) and 956(a). Under 

the extraordinary disposition rule, the 


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