81456 Federal Register / Vol. 75, No. 248 / Tuesday, December 28, 2010 / Rules and Regulations 

21 CFR Part 522 

Animal drugs. 

■ Therefore, under the Federal Food, 

Drug, and Cosmetic Act and under 

authority delegated to the Commissioner 

of Food and Drugs and redelegated to 

the Center for Veterinary Medicine, 21 

CFR parts 510 and 522 are amended as 

follows: 

PART 510—NEW ANIMAL DRUGS 

■ 1. The authority citation for 21 CFR 

part 510 continues to read as follows: 

Authority: 21 U.S.C. 321, 331, 351, 352, 

353, 360b, 371, 379e. 

■ 2. In § 510.600, in the table in 

paragraph (c)(1) alphabetically add an 

entry for ‘‘Thorn Bioscience LLC’’; and 

in the table in paragraph (c)(2) 

numerically add an entry for ‘‘051330’’ 

to read as follows: 

* * * * * 

§ 510.600 Names, addresses, and drug 

labeler codes of sponsors of approved 

applications. 

(c) * * * 

(1) * * * 

Firm name and address Drug labeler 

code 

* * * * * 

Thorn Bioscience LLC, 1044 

East Chestnut St., Louisville, KY 40204 .................. 051330 

* * * * * 

(2) * * * 

Drug labeler code Firm name 

and address 

.

* * * * * 

051330 .................................. Thorn 

Bioscience 

LLC, 1044 

East Chestnut 

St., Louisville, 

KY 40204 

* * * * * 

PART 522—IMPLANTATION OR 

INJECTABLE DOSAGE FORM NEW 

ANIMAL DRUGS 

■ 3. The authority citation for 21 CFR 

part 522 continues to read as follows: 

Authority: 21 U.S.C. 360b. 

■ 4. Revise § 522.533 to read as follows: 

§ 522.533 Deslorelin. 

(a) Specifications—(1) Each implant 

contains 2.1 milligrams (mg) deslorelin 

acetate. 

(2) Each milliliter (mL) of suspension 

contains 1.8 mg deslorelin acetate. 

(b) Sponsors. See sponsor numbers in 

§ 510.600(c) of this chapter as follows: 

(1) No. 043246 for use of product 

described in paragraph (a)(1) as in 

paragraph (c)(1) of this section. 

(2) No. 051330 for use of product 

described in paragraph (a)(2) as in 

paragraph (c)(2) of this section. 

(c) Conditions of use—(1) Horses and 

ponies—(i) Amount. One implant per 

mare subcutaneously in the neck. 

(ii) Indications for use. For inducing 

ovulation within 48 hours in estrous 

mares with an ovarian follicle greater 

than 30 mL in diameter. 

(iii) Limitations. Do not use in horses 

or ponies intended for human 

consumption. Federal law restricts this 

drug to use by or on the order of a 

licensed veterinarian. 

(2) Horses—(i) Amount. Administer 

1.8 mg (1 mL) by intramuscular 

injection in the neck. 

(ii) Indications for use. For inducing 

ovulation within 48 hours in cyclic 

estrous mares with an ovarian follicle 

between 30 and 40 mL in diameter. 

(iii) Limitations. Do not use in horses 

intended for human consumption. 

Federal law restricts this drug to use by 

or on the order of a licensed 

veterinarian. 

Dated: December 9, 2010. 

Bernadette Dunham, 

Director, Center for Veterinary Medicine. 

[FR Doc. 2010–32554 Filed 12–27–10; 8:45 am] 

BILLING CODE 4160–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9505] 

RIN 1545–BG36 

Hybrid Retirement Plans; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: This document contains 

correctioning amendments to correct 

errors resulting from the publication of 

to final regulations (TD 9505) that were 

published in the Federal Register on 

Tuesday, October 19, 2010 (75 FR 

64123) providing guidance relating to 

certain provisions of the Internal 

Revenue Code that apply to hybrid 

defined benefit pension plans. 

DATES: This correcting amendment is 

effective on December 28, 2010, and is 

applicable on October 19, 2010. 

FOR FURTHER INFORMATION CONTACT: Neil 

S. Sandhu, Lauson C. Green, or Linda S. 

F. Marshall at (202) 622–6090 (not a 

toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations (TD 9505) that 

are the subject of this document are 

under section 411 of the Internal 

Revenue Code. 

Need for Correction 

As published, the final regulations 

(TD 9505) contain errors that may prove 

to be misleading and are in need of 

clarification. 

List of Subject 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 amendments: 

PART 1—INCOME TAXES 

■ Paragraph 1. The authority citation 

for part 1 continues to read in part as 

follows: 

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

■ Par. 2. Section 1.411(b)(5)–1 is 

amended by: 

■ 1. Revising the paragraph (b)(1)(ii)(A). 

■ 2. Revising the first sentence of 

paragraph (b)(1)(iv) Example 4.(iii). 

■ 3. Revising the first sentence of 

paragraph (c)(5) Example 2.(iv). 

■ 4. Revising the third sentence of 

paragraph (c)(5) Example 3.(i). 

■ 5. Revising the paragraph (d)(1)(iii). 

■ 6. Revising the first sentence of 

paragraph (f)(2)(iii). 

The revisions read as follows: 

§ 1.411(b)(5)–1 Reduction in rate of benefit 

accrual under a defined benefit plan. 

* * * * * 

(b) * * * 

(1) * * * 

(ii) * * * (A) In general. Except as 

provided in paragraphs (b)(1)(ii)(B), (C), 

and (D) of this section, the safe harbor 

provided by section 411(b)(5)(A) and 

paragraph (b)(1)(i) of this section is 

available with respect to an individual 

only if the individual’s accumulated 

benefit under the plan is expressed in 

terms of only one safe-harbor formula 

measure and no similarly situated, 

younger individual who is or could be 

a participant has an accumulated benefit 

that is expressed in terms of any 

measure other than that same safeharbor formula measure. Thus, for 

example, if a plan provides that the 

accumulated benefit of participants who 


srobinson on DSKHWCL6B1PROD with RULES
Federal Register / Vol. 75, No. 248 / Tuesday, December 28, 2010 / Rules and Regulations 81457 

are age 55 or over is expressed under the 

terms of the plan as a life annuity 

payable at normal retirement age (or 

current age, if later) as described in 

paragraph (b)(1)(i)(A) of this section and 

the plan provides that the accumulated 

benefit of participants who are younger 

than age 55 is expressed as the current 

balance of a hypothetical account as 

described in paragraph (b)(1)(i)(B) of 

this section, then the safe harbor 

described in section 411(b)(5)(A) and 

paragraph (b)(1)(i) of this section does 

not apply to individuals who are or 

could be participants who are age 55 or 

over. 

(iv) * * * 

Example 4. * * * 

(iii) * * * If, instead of the facts in 

paragraph (i) of this Example 4, the plan had 

been amended to provide only participants 

who have not yet attained age 55 by January 

1, 2012, with a benefit that is the greater of 

the benefit under the average annual 

compensation formula and a benefit that is 

based on the balance of a hypothetical 

account, then the safe harbor would not be 

satisfied with respect to individuals who 

have attained age 55 by January 1, 2012. 

* * * 

* * * * * 

(c) * * * 

(5) * * * 

Example 2. * * * 

(iv) * * * The plan provides that, as of a 

participant’s annuity starting date, the plan 

will determine whether the benefit 

attributable to the opening hypothetical 

account balance payable in the particular 

optional form of benefit selected is equal to 

or greater than the benefit accrued under the 

plan through the date of conversion and 

payable in the same generalized optional 

form of benefit with the same annuity 

starting date. * * * 

Example 3. * * * (i) * * * Under the 

terms of Plan E, the benefit attributable to A’s 

opening hypothetical account balance is 

increased so that A’s straight life annuity 

commencing on January 1, 2015, is $1,000 

per month. * * * 

* * * * * 

(d) * * * 

(1) * * * 

(iii) Market rate of return for single 

rates. Except as otherwise provided in 

this paragraph (d)(1), an interest 

crediting rate is not in excess of a 

market rate of return only if the plan 

terms provide that the interest credit for 

each plan year is determined using one 

of the following specified interest 

crediting rates: 

* * * * * 

(f) * * * 

(2) * * * 

(iii) * * * For the periods after the 

statutory effective date set forth in 

paragraph (f)(1) of this section and 

before the regulatory effective date set 

forth in paragraph (f)(2)(i) of this 

section, the safe harbor and other relief 

of section 411(b)(5) apply and the 

market rate of return and other 

requirements of section 411(b)(5) must 

be satisfied. * * * 

Guy R. Traynor 

Acting Chief, Publications and Regulations 

Branch, Legal Processing Division, Associate 

Chief Counsel, Procedure and 

Administration. 

[FR Doc. 2010–32539 Filed 12–27–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9508] 

RIN 1545–BJ85 

Source of Income From Qualified Fails 

Charges; Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: This document contains a 

correction to temporary regulations (TD 

9508) thatwere published in the Federal 

Register on Wednesday, December 8, 

2010 (75 FR 76262)providing guidance 

about the treatment of fails charges for 

purposes of sections 871 and 881, which 

generally require gross-basis taxation of 

foreign persons not otherwise subject to 

U.S. net-basis taxation and the 

withholding of such tax under sections 

1441 and 1442. 

DATES: This correction is effective on 

December 28, 2010, and is applicable 

beginning December 8, 2010. 

FOR FURTHER INFORMATION CONTACT: 

Sheila Ramaswamy or Anthony J. Marra 

at (202) 622–3870 (not a toll-free 

number). 

SUPPLEMENTARY INFORMATION: 

Background 

The temporary regulations (TD 9508) 

that are the subject of this document are 

under section 863 of the Internal 

Revenue Code. 

Need for Correction 

As published, the temporary 

regulations (TD 9508) contain an error 

that may prove to be misleading and is 

in need of clarification. 

List of Subject 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 in part as 

follows: 

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

■ Par. 2. Section 1.863–10T is amended 

by revising the paragraph (f) to read as 

follows: 

§ 1.863–10T Source of income from a 

qualified fails charge (temporary). 

* * * * * 

(f) Expiration date. This section 

expires on December 6, 2013. 

Guy R. Traynor, 

Acting Chief, Publications and Regulations 

Branch, Legal Processing Division, Associate 

Chief Counsel, Procedure and 

Administration. 

[FR Doc. 2010–32536 Filed 12–27–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF JUSTICE 

[Docket No. USPC–2010–04] 

28 CFR Part 2 

Paroling, Recommitting, and 

Supervising Federal Prisoners: 

Prisoners Serving Sentences Under 

the United States and District of 

Columbia Codes 

AGENCY: United States Parole 

Commission, Justice. 

ACTION: Final rules. 

SUMMARY: The U.S. Parole Commission 

is revising its rule on original 

jurisdiction cases. The revision adds as 

a criterion for original jurisdiction 

designation a case in which the offender 

caused the death of a law enforcement 

officer while the officer was performing 

his duty. In the rule on the quorum of 

Commissioners needed for agency 

action, the Commission is adding 

provisions that describe the 

consequence of a vote in which the 

Commission members are equally 

divided in their decisions. 

DATES: Effective date: January 31, 2011. 

FOR FURTHER INFORMATION CONTACT: 

Rockne Chickinell, Office of General 

Counsel, U. S. Parole Commission, 5550 

Friendship Blvd., Chevy Chase, 

Maryland 20815, telephone (301) 492– 

5959. Questions about this publication 

are welcome, but inquiries concerning 

individual cases cannot be answered 

over the telephone. 


srobinson on DSKHWCL6B1PROD with RULES