41172 Federal Register / Vol. 74, No. 156 / Friday, August 14, 2009 / Notices 

rollovers to assure State law is 

consistent with the amendment. 

4. Amendment to Federal Law. 

Section 3304(a)(15), FUTA, requires, as 

a condition of employers in a State 

receiving credit against the Federal 

unemployment tax, that the State law 

provide that the amount of UC payable 

to an individual be reduced for any 

week which begins in a period with 

respect to which the individual is 

‘‘receiving a governmental or other 

pension, retirement or retired pay, 

annuity, or any other similar periodic 

payment which is based on the previous 

work of such individual . * * *’’ This 

section goes on to provide certain 

exceptions to this requirement that are 

not relevant here. 

The Pension Protection Act of 2006 

added new language to the end of 

section 3304(a), FUTA, providing that 

UC ‘‘shall not be reduced under 

paragraph (15)’’ due to any retirement 

payment ‘‘not includible in gross 

income of the individual for the taxable 

year in which paid because it was part 

of a rollover distribution.’’ The Worker, 

Retiree, and Employer Recovery Act of 

2008 deleted this language, redesignated 

existing provisions of section 

3304(a)(15), FUTA, and added the 

following new language: 

(B) the amount of compensation shall not 

be reduced on account of any payments of 

governmental or other pensions, retirement 

or retired pay, annuity, or other similar 

payments which are not includible in the 

gross income of the individual for the taxable 

year in which it was paid because it was part 

of a rollover distribution * * *. 

5. Effect of Amendment. Prior to the 

2006 amendment, States were free to 

determine whether rollover 

distributions would cause a reduction in 

UC. (See UIPL 22–87, Change 2, which 

this UIPL rescinds.) The effect of the 

2006 amendment was ambiguous as it 

was unclear whether it prohibited the 

reduction of UC due to rollover 

distributions or merely clarified that 

FUTA did not require this reduction. 

The 2008 amendment is clear that States 

may not reduce UC due to payments 

‘‘which are not includible in the gross 

income of the individual for the taxable 

year in which it was paid because it was 

part of a rollover distribution . * * * ’’ 

In summary, as a result of the 2008 

amendment, States are prohibited from 

reducing UC due to these nontaxable 

distributions; whether to reduce taxable 

distributions remains a matter for the 

State to determine. 

Whether a rollover distribution is 

‘‘not includible in the gross income of 

the individual’’ for a taxable year is 

determined under IRS guidelines. In 

general, a distribution from an eligible 

retirement plan is not includible in 

gross income when the taxpayer ‘‘rolls 

over’’ the distribution to another eligible 

retirement plan within 60 days. 

Rollovers may occur in two ways. If 

the distribution is rolled over directly 

from one eligible retirement plan to 

another, the amount will not be 

includible in gross income, and FUTA 

therefore prohibits reduction of UC due 

to this rollover. If the distribution is 

paid directly to the individual, any 

amount of the requested distribution the 

individual pays into a qualified 

retirement plan within 60 days is not 

includible in gross income, meaning 

that a State may not reduce UC by that 

amount. Conversely, any amount 

distributed to the individual that the 

individual does not timely pay into 

another eligible retirement plan is 

includible in gross income; States may 

therefore elect to either reduce the 

individual’s UC by that amount or not. 

For further information on rollovers 

and their tax status, see IRS Tax Topic 

413—Rollovers from Retirement Plans 

and IRS Publications 575 and 590. 

These documents are available at 

http://www.irs.gov. 

As noted above, States remain free to 

determine whether to reduce UC due to 

a taxable distribution. If a State chooses 

to reduce UC due to taxable 

distributions, it must determine that a 

distribution is in fact taxable. Making 

this determination can be highly 

technical and time consuming, 

especially because the distribution’s tax 

status is controlled by the 60-day 

timeframe, with the result that the tax 

status of the distribution may not be 

known until well after the initial 

payment of UC has been made. 

6. Effective Date. According to section 

112 of the Worker, Retiree, and 

Employer Recovery Act of 2008, the 

amendment ‘‘shall take effect as if 

included in the provisions of’’ the 

Pension Protection Act of 2006 ‘‘to 

which the amendments relate.’’ Because 

the Department recognizes that States 

that are not able to make the change 

through administrative interpretation 

may need time to introduce and enact 

conforming legislation to meet the 

requirements of Public Law 110–458, 

the Department will take no 

enforcement action prior to October 31, 

2009. 

7. Effect of Redesignation on 

Departmental Issuances. As noted 

above, the Worker, Retiree, and 

Employer Recovery Act of 2008 

redesignated existing provisions of 

section 3304(a)(15), FUTA. As a result, 

the Department’s previous issuances on 

this section no longer necessarily cite 

the correct paragraphs, clauses, and 

subclauses. The redesignation of these 

provisions does not affect the 

Department’s interpretation of the 

requirements of Federal law as 

contained in UIPL 22–87, its changes, or 

other departmental issuances, except 

that UIPL 22–87, Change 2, has been 

rescinded. 

8. Action. State administrators should 

review existing State law provisions to 

assure consistency with Federal UC law 

requirements and take appropriate 

action to obtain any needed legislation. 

9. Inquiries. Please direct any 

questions to your Regional Office. 

Dated: This tenth day of August 2009. 

Jane Oates, 

Assistant Secretary of Labor, Employment 

and Training Administration. 

[FR Doc. E9–19521 Filed 8–13–09; 8:45 am] 

BILLING CODE 4510–FW–P 

NATIONAL FOUNDATION ON THE 

ARTS AND THE HUMANITIES 

National Endowment for the Arts; Arts 

Advisory Panel 

Pursuant to Section 10(a)(2) of the 

Federal Advisory Committee Act (Pub. 

L. 92–463), as amended, notice is hereby 

given that three meetings of the Arts 

Advisory Panel to the National Council 

on the Arts will be held at the Nancy 

Hanks Center, 1100 Pennsylvania 

Avenue, NW., Washington, DC 20506 as 

follows (ending times are approximate): 

Literature (application review): 

September 9–11, 2009 in Room 716. A 

portion of this meeting, from 12:30 p.m. 

to 1 p.m. on September 11th, will be 

open to the public for policy discussion. 

The remainder of the meeting, from 9 

a.m. to 6:30 p.m. on September 9th and 

10th, and from 9 a.m. to 12:30 p.m. and 

1 p.m. to 4 p.m. on September 11th, will 

be closed. 

Learning in the Arts (application 

review): September 15–16, 2009 in 

Room 716. A portion of this meeting, 

from 4 p.m. to 4:30 p.m. on September 

16th, will be open to the public for 

policy discussion. The remainder of the 

meeting, from 9 a.m. to 5:30 p.m. on 

September 15th, and from 9 a.m. to 4 

p.m. and 4:30 p.m. to 5:30 p.m. on 

September 16th, will be closed. 

Learning in the Arts (application 

review): September 21–25, 2009 in 

Room 716. A portion of this meeting, 

from 2:30 p.m. to 3 p.m. on September 

25th, will be open to the public for 

policy discussion. The remainder of the 

meeting, from 9 a.m. to 6 p.m. on 

September 21st through 24th and from 

9 a.m. to 2:30 p.m. and 3 p.m. to 3:30 

p.m. on September 25th, will be closed. 

mstockstill on DSKH9S0YB1PROD with NOTICES

Federal Register / Vol. 74, No. 156 / Friday, August 14, 2009 / Notices 41173 

The closed portions of meetings are 

for the purpose of Panel review, 

discussion, evaluation, and 

recommendations on financial 

assistance under the National 

Foundation on the Arts and the 

Humanities Act of 1965, as amended, 

including information given in 

confidence to the agency. In accordance 

with the determination of the Chairman 

of February 28, 2008, these sessions will 

be closed to the public pursuant to 

subsection (c)(6) of section 552b of Title 

5, United States Code. 

Any person may observe meetings, or 

portions thereof, of advisory panels that 

are open to the public, and if time 

allows, may be permitted to participate 

in the panel’s discussions at the 

discretion of the panel chairman. If you 

need special accommodations due to a 

disability, please contact the Office of 

AccessAbility, National Endowment for 

the Arts, 1100 Pennsylvania Avenue, 

NW., Washington, DC 20506, 202/682– 

5532, TDY–TDD 202/682–5496, at least 

seven (7) days prior to the meeting. 

Further information with reference to 

these meetings can be obtained from Ms. 

Kathy Plowitz-Worden, Office of 

Guidelines & Panel Operations, National 

Endowment for the Arts, Washington, 

DC 20506, or call 202/682–5691. 

Dated: August 11, 2009. 

Kathy Plowitz-Worden, 

Panel Coordinator, Panel Operations, 

National Endowment for the Arts. 

[FR Doc. E9–19472 Filed 8–13–09; 8:45 am] 

BILLING CODE 7537–01–P 

NATIONAL SCIENCE FOUNDATION 

Advisory Committee For Biological 

Sciences; Notice of Meeting 

In accordance with the Federal 

Advisory Committee Act (Pub. L., 92– 

463, as amended), the National Science 

Foundation announces the following 

meeting: 

Name: Advisory Committee for Biological 

Sciences (BIO) #1110. 

Date and Time: September 10, 2009—8:30 

a.m.–5 p.m.,September 11, 2009—8:30 a.m.– 

3 p.m. 

Place: National Science Foundation, 4201 

Wilson Blvd., Arlington, VA 22230, Room 

375. 

Type of Meeting: Open. 

Contact Person: Dr. Joann Roskoski, 

Executive Officer, Biological Sciences, Room 

605, National Science Foundation, 4201 

Wilson Boulevard, Arlington, VA 22230; Tel 

No.: (703) 292–8400. 

Minutes: May be obtained from the contact 

person listed above. 

Purpose of Meeting: The Advisory 

Committee for BIO provides advice, 

recommendations, and oversight concerning 

major program emphases, directions, and 

goals for the research-related activities of the 

divisions that make up BIO. 

Agenda: 

• Assistant Director, BIO reports on the 

American Recovery and Reinvestment Act 

and FY’09 Budget. 

• Undergraduate Education in Biology. 

• Environmental Research and Education 

Report. 

• National Ecological Observatory 

Network Report. 

Dated: August 11, 2009. 

Susanne Bolton, 

Committee Management Officer. 

[FR Doc. E9–19475 Filed 8–13–09; 8:45 am] 

BILLING CODE 7555–01–P 

NATIONAL SCIENCE FOUNDATION 

Advisory Committee for Environmental 

Research and Education; Notice of 

Meeting 

In accordance with the Federal 

Advisory Committee Act (Pub. L. 92– 

463, as amended), the National Science 

Foundation announces the following 

meeting: 

Name: Advisory Committee for 

Environmental Research and Education 

(9487). 

Dates: September 9, 2009, 9 a.m.–5 p.m. 

and September 10, 2009, 9 a.m.–1 p.m. 

Place: Stafford I, Room 1235, National 

Science Foundation, 4201 Wilson Blvd., 

Arlington, Virginia 22230. 

Type of Meeting: Open. 

Contact Person: Alan Tessier, National 

Science Foundation, Suite 635, 4201 Wilson 

Blvd, Arlington, Virginia 22230. Phone 703– 

292–7198. 

Minutes: May be obtained from the contact 

person listed above. 

Purpose of Meeting: To provide advice, 

recommendations, and oversight concerning 

support for environmental research and 

education. 

Agenda 

September 9 

Introduction of New Members. 

Update on recent NSF environmental 

activities. 

Public release of the Committee’s report: 

Transitions and Tipping Points in Complex 

Environmental Systems. 

Discussion with Dr. Arden L. Bement, NSF 

Director. 

September 10 

Discussion of Future AC/ERE activities. 

Joint session with Advisory Committee for 

Biological Sciences. 

Dated: August 11, 2009. 

Susanne Bolton, 

Committee Management Officer. 

[FR Doc. E9–19476 Filed 8–13–09; 8:45 am] 

BILLING CODE 7555–01–P 

NUCLEAR REGULATORY 

COMMISSION 

[Docket No. NRC–2009–0155] 

Agency Information Collection 

Activities: Submission for the Office of 

Management and Budget (OMB) 

Review; Comment Request 

AGENCY: U. S. Nuclear Regulatory 

Commission (NRC). 

ACTION: Notice of the OMB review of 

information collection and solicitation 

of public comment. 

SUMMARY: The NRC has recently 

submitted to OMB for review the 

following proposal for the collection of 

information under the provisions of the 

Paperwork Reduction Act of 1995 (44 

U.S.C. Chapter 35). The NRC hereby 

informs potential respondents that an 

agency may not conduct or sponsor, and 

that a person is not required to respond 

to, a collection of information unless it 

displays a currently valid OMB control 

number. The NRC published a Federal 

Register Notice with a 60-day comment 

period on this information collection on 

April 30, 2009. 

1. Type of submission, new, revision, 

or extension: Extension. 

2. The title of the information 

collection: 10 CFR part 150, 

‘‘Exemptions and Continued Regulatory 

Authority in Agreement States and in 

Offshore Waters under section 274.’’ 

3. Current OMB approval number: 

3150–0032. 

4. The form number if applicable: N/ 

A. 

5. How often the collection is 

required: How often the collection is 

required: 10 CFR 150.16(b), 150.17(c), 

and 150.19(c) require the submission of 

reports following specified events, such 

as the theft or unlawful diversion of 

licensed radioactive material. The 

source material inventory reports 

required under 10 CFR 150.17(b) must 

be submitted annually by certain 

licensees. 

6. Who will be required or asked to 

report: Agreement State licensees 

authorized to possess source or special 

nuclear material at certain types of 

facilities, or at any one time and 

location in greater than specified 

amounts. In addition, persons engaging 

in activities in non-Agreement States, in 

areas of exclusive Federal jurisdiction 

within Agreement States, or in offshore 

waters. 

7. An estimate of the number of 

annual responses: 8. 

8. The estimated number of annual 

respondents: 15. 

mstockstill on DSKH9S0YB1PROD with NOTICES