8796 Federal Register / Vol. 75, No. 38 / Friday, February 26, 2010 / Rules and Regulations 

Subpart A—[Amended] 

■ 2. Add an authority citation to subpart 

A of part 1631 to read as follows: 

Authority: 5 U.S.C. 552. 

Subpart B—[Amended] 

■ 3. Add an authority citation to subpart 

B of part 1631 to read as follows: 

Authority: 5 U.S.C. 552. 

■ 4. Add subpart C to subpart 1631 to 

read as follows: 

Subpart C—Administrative Subpoenas 

Sec. 

1631.40 Subpoena authority. 

1631.41 Production of records. 

1631.42 Service. 

1631.43 Enforcement. 

Authority: 5 U.S.C. 8480. 

Subpart C—Administrative Subpoenas 

§ 1631.40 Subpoena authority. 

The Executive Director or General 

Counsel may issue subpoenas pursuant 

to 5 U.S.C. 8480. The General Counsel 

may delegate this authority to a Deputy 

General Counsel, Associate General 

Counsel, or Assistant General Counsel. 

§ 1631.41 Production of records. 

A subpoena may require the 

production of designated books, 

documents, records, electronically 

stored information, or tangible materials 

in the possession or control of the 

subpoenaed party when the individual 

signing the subpoena has determined 

that production is necessary to carry out 

any of the Agency’s functions. 

§ 1631.42 Service. 

(a) Return of service. Each subpoena 

shall be accompanied by a Return of 

Service certificate stating the date and 

manner of service and the names of the 

persons served. 

(b) Methods of service. Subpoenas 

shall be served by one of the following 

methods: 

(1) Certified or registered mail, return 

receipt requested to the principal place 

of business or the last known residential 

address of the subpoenaed party. 

(2) Fax or electronic transmission to 

the subpoenaed party or the subpoenaed 

party’s counsel, provided the 

subpoenaed party gives prior approval. 

(3) Personal delivery at the principal 

place of business or residence of the 

subpoenaed party during normal 

business hours. 

§ 1631.43 Enforcement. 

Upon the failure of any party to 

comply with a subpoena, the General 

Counsel shall request that the Attorney 

General seek enforcement of the 

subpoena in the appropriate United 

States district court. 

[FR Doc. 2010–3917 Filed 2–25–10; 8:45 am] 

BILLING CODE 6760–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9477] 

RIN 1545–BI14 

Use of Controlled Corporations To 

Avoid the Application of Section 304; 

Correction 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Correcting amendment. 

SUMMARY: This document contains 

corrections to final and temporary 

regulations (TD 9477) that were 

published in the Federal Register on 

Wednesday, December 30, 2009 (74 FR 

69021) regarding certain transactions 

that are subject to section 304 but that 

are entered into with a principal 

purpose of avoiding the application of 

section 304 to a corporation that is 

controlled by the issuing corporation in 

the transaction, or with a principal 

purpose of avoiding the application of 

section 304 to a corporation that 

controls the acquiring corporation in the 

transaction. 

DATES: These corrections are effective 

on February 26, 2010 and are applicable 

on or after December 29, 2009. 

FOR FURTHER INFORMATION CONTACT: 

Sean W. Mullaney, (202) 622–3860 (not 

a toll free number). 

SUPPLEMENTARY INFORMATION: 

Background 

The final and temporary regulations 

(TD 9477) that are the subject of these 

corrections are under section 304 of the 

Internal Revenue Code. 

Need for Correction 

As published, the final and temporary 

regulations (TD 9477) contain an error 

that may prove to be misleading and are 

in need of clarification. 

List of Subjects 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 1.304–4T is amended 

by revising paragraph (e) to read as 

follows: 

§ 1.304–4T Special rule for the use of 

related corporations to avoid the 

application of section 304 (temporary). 

* * * * * 

(e) Expiration date. This section 

expires on or before December 28, 2012. 

Diane Williams, 

Federal Register Liaison, Publications and 

Regulations Branch, Legal Processing 

Division, Associate Chief Counsel (Procedure 

and Administration). 

[FR Doc. 2010–3927 Filed 2–25–10; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF LABOR 

Employee Benefits Security 

Administration 

29 CFR Parts 2560 and 2570 

RIN 1210–AB31 

Civil Penalties Under ERISA Section 

502(c)(8) 

AGENCY: Employee Benefits Security 

Administration, Labor. 

ACTION: Final rule. 

SUMMARY: This document contains a 

final regulation that establishes 

procedures relating to the assessment of 

civil penalties by the Department of 

Labor under section 502(c)(8) of the 

Employee Retirement Income Security 

Act of 1974 (ERISA or the Act). Under 

the provision, which was added by the 

Pension Protection Act of 2006, the 

Secretary of Labor is granted authority 

to assess civil penalties not to exceed 

$1,100 per day against any plan sponsor 

of a multiemployer plan for certain 

violations of section 305 of ERISA. The 

regulation will affect multiemployer 

plans that are in either endangered or 

critical status. 

DATES: This final rule is effective on 

March 29, 2010. 

FOR FURTHER INFORMATION CONTACT: 

Michael Del Conte, Office of Regulations 

and Interpretations, Employee Benefits 

Security Administration, (202) 693– 

8500. This is not a toll-free number. 

SUPPLEMENTARY INFORMATION: 


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