9100 Federal Register / Vol. 75, No. 39 / Monday, March 1, 2010 / Rules and Regulations 

AIRAC date State City Airport FDC No. FDC date Subject 

8–Apr–10 ..... ME PRESQUE ISLE .. NORTHERN MAINE REGIONAL ARPT AT 

PRESQUE IS.

0/3911 2/4/10 VOR RWY 19, AMDT 10A. 

8–Apr–10 ..... FL ST PETERSBURG-CLEARWATER.ST PETERSBURG-CLEARWATER INTL.0/4070 2/4/10 RNAV (GPS) RWY 17L, ORIG–A. 

8–Apr–10 ..... FL PALM COAST ..... FLAGLER COUNTY ........... 0/4071 2/4/10 TAKEOFF MINIMUMS AND OBSTACLE DP, ORIG. 

8–Apr–10 ..... NM TAOS ................... TAOS REGIONAL .............. 0/4122 2/4/10 VOR/DME B, AMDT 3. 

8–Apr–10 ..... WI FOND DU LAC .... FOND DU LAC COUNTY ... 0/4190 2/3/10 TAKEOFF MINIMUMS AND OBSTACLE DP, AMDT 1. 

8–Apr–10 ..... CT GROTON/NEW 

LONDON.

GROTON-NEW LONDON .. 0/4194 2/4/10 VOR RWY 23, AMDT 10. 

8–Apr–10 ..... CT GROTON/NEW 

LONDON.

GROTON-NEW LONDON .. 0/4195 2/4/10 RNAV (GPS) RWY 33, ORIG. 

8–Apr–10 ..... CT GROTON/NEW 

LONDON.

GROTON-NEW LONDON .. 0/4196 2/4/10 RNAV (GPS) RWY 5, ORIG–B. 

8–Apr–10 ..... CT GROTON/NEW 

LONDON.

GROTON-NEW LONDON .. 0/4197 2/4/10 RNAV (GPS) RWY 23, ORIG–A. 

8–Apr–10 ..... CT GROTON/NEW 

LONDON.

GROTON-NEW LONDON .. 0/4198 2/4/10 VOR RWY 5, AMDT 8. 

8–Apr–10 ..... CT GROTON/NEW 

LONDON.

GROTON-NEW LONDON .. 0/4229 2/4/10 ILS OR LOC RWY 5, AMDT 11A. 

8–Apr–10 ..... FL GAINESVILLE ..... GAINESVILLE RGNL ......... 0/4309 2/4/10 RADAR–1, ORIG. 

8–Apr–10 ..... FL GAINESVILLE ..... GAINESVILLE RGNL ......... 0/4310 2/4/10 RNAV (GPS) RWY 25, AMDT 1. 

8–Apr–10 ..... FL GAINESVILLE ..... GAINESVILLE RGNL ......... 0/4311 2/4/10 RNAV (GPS) RWY 29, AMDT 1. 

8–Apr–10 ..... AZ PHOENIX ............ PHOENIX SKY HARBOR 

INTL.

0/4365 2/4/10 RNAV (GPS) Y RWY 25R, AMDT 

2. 

8–Apr–10 ..... AZ FLAGSTAFF ........ FLAGSTAFF PULLIAM ...... 0/4366 2/4/10 ILS OR LOC/DME RWY 21, ORIG– 

D. 

8–Apr–10 ..... MO MALDEN .............. MALDEN RGNL .................. 0/4375 2/5/10 RNAV (GPS) RWY 18, AMDT 1. 

8–Apr–10 ..... TX HOUSTON ........... DAVID WAYNE HOOKS 

MEMORIAL.

0/4395 2/5/10 LOC RWY 17R, AMDT 1A. 

8–Apr–10 ..... IL MOLINE ............... QUAD CITY INTL ............... 0/4448 2/5/10 ILS OR LOC RWY 9, AMDT 30A. 

8–Apr–10 ..... OH ALLIANCE ........... MILLER ............................... 0/4456 2/5/10 VOR OR GPS A, AMDT 8B. 

8–Apr–10 ..... SD SIOUX FALLS ..... JOE FOSS FIELD .............. 0/4477 2/5/10 RNAV (GPS) RWY 15, ORIG–C. 

8–Apr–10 ..... SD SIOUX FALLS ..... JOE FOSS FIELD .............. 0/4478 2/5/10 RNAV (GPS) RWY 3, ORIG–B. 

8–Apr–10 ..... SD SIOUX FALLS ..... JOE FOSS FIELD .............. 0/4479 2/5/10 RNAV (GPS) RWY 33, ORIG–B. 

8–Apr–10 ..... OH ASHTABULA ....... ASHTABULA COUNTY ...... 0/4501 2/5/10 VOR/DME RWY 26, AMDT 6A. 

8–Apr–10 ..... OH ASHTABULA ....... ASHTABULA COUNTY ...... 0/4502 2/5/10 VOR RWY 8, ORIG–A. 

8–Apr–10 ..... OK MEDFORD .......... MEDFORD MUNI ............... 0/4816 2/8/10 RNAV (GPS) RWY 17, ORIG. 

8–Apr–10 ..... TN BRISTOL/JOHNSON/KINGSPORT.TRI-CITIES RGNL .............. 0/4944 2/9/10 RNAV (GPS) RWY 9, ORIG. 

8–Apr–10 ..... MT HAMILTON .......... RAVALLI COUNTY ............. 0/4997 2/9/10 RNAV (GPS) RWY B, ORIG. 

8–Apr–10 ..... MT HAMILTON .......... RAVALLI COUNTY ............. 0/4994 2/9/10 RNAV (GPS) RWY A, ORIG. 

8–Apr–10 ..... NC CHARLOTTE ....... CHARLOTTE/DOUGLAS 

INTL.

0/5474 2/11/10 RNAV (RNP) Z RWY 36C, ORIG. 

[FR Doc. 2010–3938 Filed 2–26–10; 8:45 am] 

BILLING CODE 4910–13–P 

SECURITIES AND EXCHANGE 

COMMISSION 

17 CFR Part 249 

[Release Nos. 33–9089A; 34–61175A; IC– 

29092A; File No. S7–13–09] 

RIN 3235–AK28 

Proxy Disclosure Enhancements; 

Correction 

AGENCY: Securities and Exchange 

Commission. 

ACTION: Final rule; correction. 

SUMMARY: We are making technical 

corrections to amendments to our 

disclosure rules adopted in Release No. 

33–9089 (December 16, 2009), which 

was published in the Federal Register 

on December 23, 2009 (74 FR 68334). 

Specifically, we are correcting Forms 

10–Q and 10–K to retain the current 

numbering of the items appearing in 

each form to avoid confusion that might 

otherwise arise from references to the 

current numbering in professional 

literature. In addition, we are making 

three corrections to Form 8–K. We are 

correcting Form 8–K to add an 

instruction, which was inadvertently 

excluded, that corresponds to an 

instruction contained in Forms 10–Q 

and 10–K that allows certain whollyowned subsidiaries to omit the 

disclosure of shareholder voting results. 

We also are correcting Form 8–K to 

amend the regulatory text to make it 

consistent with the discussion of the 

amendments to that form contained in 

Release No. 33–9089. 

DATES: Effective Date: February 28, 

2010. 

FOR FURTHER INFORMATION CONTACT: N. 

Sean Harrison, Special Counsel, at (202) 

551–3430, U.S. Securities and Exchange 

Commission, 100 F Street, NE., 

Washington, DC 20549. 

SUPPLEMENTARY INFORMATION: We are 

making the following corrections to 

Release No. 33–9089 (December 16, 

2009), which was published in FR Doc. 

E9–30327 and appeared on page 68334 

in the Federal Register on December 23, 

2009: 

mstockstill on DSKH9S0YB1PROD with RULES

Federal Register / Vol. 75, No. 39 / Monday, March 1, 2010 / Rules and Regulations 9101 

PART 249—[CORRECTED] 

Note: The text of Forms 8–K, 10–Q 

and 10–K do not, and these 

amendments will not, appear in the 

Code of Federal Regulations. 

Form 8–K [Corrected] 

■ 1. On page 68366, in the first column, 

paragraph (a) of Form 8–K is corrected 

to read as follows: 

‘‘(a) The date of the meeting and 

whether it was an annual or special 

meeting. This information must be 

provided only if a meeting of security 

holders was held.’’ 

■ 2. On page 68366, in the first column, 

in Form 8–K, ‘‘Instruction 3 to Item 

5.07’’ is corrected to read: 

‘‘Instruction 3 to Item 5.07. If the 

registrant did not solicit proxies and the 

board of directors as previously reported 

to the Commission was re-elected in its 

entirety, a statement to that effect in 

answer to paragraph (b) will suffice as 

an answer thereto regarding the election 

of directors.’’ 

■ 3. On page 68366, in the first and 

second column, in Form 8–K, 

‘‘Instruction 5 to Item 5.07’’ is corrected 

to read: 

‘‘Instruction 5 to Item 5.07. A 

registrant may omit the information 

called for by this Item 5.07 if, on the 

date of the filing of its report on Form 

8–K, the registrant meets the following 

conditions: 

1. All of the registrant’s equity 

securities are owned, either directly or 

indirectly, by a single person which is 

a reporting company under the 

Exchange Act and which has filed all 

the material required to be filed 

pursuant to Section 13, 14 or 15(d) 

thereof, as applicable; and 

2. During the preceding thirty-six 

calendar months and any subsequent 

period of days, there has not been any 

material default in the payment of 

principal, interest, a sinking or purchase 

fund installment, or any other material 

default not cured within thirty days, 

with respect to any indebtedness of the 

registrant or its subsidiaries, and there 

has not been any material default in the 

payment of rentals under material longterm leases.’’ 

Form 10–Q [Corrected] 

■ 4. On page 68366, in the second 

column, the amendatory language for 

amendment 10 is corrected to read: 

‘‘10. Amend Form 10–Q (referenced in 

§ 249.308a) by removing and reserving 

Item 4 in Part II—Other Information.’’ 

Form 10–K [Corrected] 

■ 5. On page 68366, in the second 

column, the amendatory language for 

amendment 11 is corrected to read: 

‘‘11. Amend Form 10–K (referenced in 

§ 249.310) by removing and reserving 

Item 4 in Part I.’’ 

Dated: February 23, 2010. 

Elizabeth M. Murphy, 

Secretary. 

[FR Doc. 2010–4006 Filed 2–26–10; 8:45 am] 

BILLING CODE 8011–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9480] 

RIN 1545–BI89 

Reduced 2009 Estimated Income Tax 

Payments for Individuals With Small 

Business Income 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final and temporary 

regulations. 

SUMMARY: This document contains final 

and temporary regulations under section 

6654 of the Internal Revenue Code 

(Code) relating to reduced estimated 

income tax payments for qualified 

individuals with small business income 

for any taxable year beginning in 2009. 

The temporary regulations implement 

changes to section 6654 made by the 

American Recovery and Reinvestment 

Act of 2009. The temporary regulations 

provide guidance for qualified 

individuals with small business income 

to certify that they satisfy the statutory 

gross income requirement for purposes 

of the reduction in their required 2009 

estimated income tax payments. The 

text of the temporary regulations serves 

as the text of the proposed regulations 

set forth in the notice of proposed 

rulemaking on this subject in the 

Proposed Rules section in this issue of 

the Federal Register. 

DATES: Effective Date: These regulations 

are effective on March 1, 2010. 

Applicability Date: These regulations 

apply for any taxable year beginning in 

2009. 

FOR FURTHER INFORMATION CONTACT: 

Adrienne Mikolashek, (202) 622–4940 

(not a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

These temporary regulations contain 

amendments to the Income Tax 

Regulations (26 CFR part 1) under 

section 6654(d) of the Code relating to 

the addition to tax for failure by an 

individual to pay estimated income tax. 

Section 6654(d)(1)(D) was added by 

section 1212 of Division B of the 

American Recovery and Reinvestment 

Act of 2009, Public Law 111–5 (123 Stat. 

336 (2009)), effective for taxable years 

beginning in 2009. 

Section 6654 imposes an addition to 

tax in the case of an individual 

taxpayer’s underpayment of estimated 

tax. Estimated tax is payable in four 

installments throughout the taxable 

year, and the amount of each required 

installment is generally 25 percent of 

the required annual payment of 

estimated tax. Under section 

6654(d)(1)(B), the required annual 

payment is the lesser of (i) 90 percent 

of the tax shown on the income tax 

return for the taxable year (or, if no 

return is filed, 90 percent of the tax for 

the year) or (ii) 100 percent of the tax 

shown on the taxpayer’s return for the 

preceding taxable year (or 110 percent if 

the taxpayer’s adjusted gross income for 

the preceding taxable year exceeded 

$150,000). The provision allowing for 

the payment of 100 (or 110) percent of 

the tax shown on the taxpayer’s return 

for the preceding taxable year does not 

apply if the preceding taxable year was 

less than 12 months or if the taxpayer 

did not file a return for that year. 

Under section 6654(d)(1)(D), the 

applicable percentage of tax shown on 

the return for the preceding taxable year 

(either 100 or 110 percent) is reduced to 

90 percent for qualified individuals for 

taxable years beginning in 2009. In other 

words, for taxable years beginning in 

2009, a qualified individual’s annual 

required payment of estimated tax is the 

lesser of (i) 90 percent of the tax shown 

on the return for the 2009 taxable year 

(or, if no return is filed, 90 percent of 

the tax for the year) or (ii) 90 percent of 

the tax shown on the individual’s return 

for taxable year 2008. 

Explanation of Provisions 

The temporary regulations explain 

who is a qualified individual under 

section 6654(d)(1)(D) and how a 

taxpayer establishes that the taxpayer is 

a qualified individual. A qualified 

individual is any individual (1) whose 

adjusted gross income shown on the 

individual’s return for the preceding 

taxable year is less than $500,000 and 

(2) who certifies that more than 50 

percent of the gross income shown on 

that return was income from a small 

business. See section 6654(d)(1)(D)(ii). If 

an individual is married, within the 

meaning of section 7703, and files a 

separate return for a taxable year 

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