79600 Federal Register / Vol. 78, No. 251 / Tuesday, December 31, 2013 / Rules and Regulations 

TABLE 1 TO PARAGRAPH (C) OF THIS AD—APPLICABILITY—Continued 

Type certificate holder Aircraft model Serial numbers 

LAVIA ARGENTINA S.A. (LAVIASA) ................ PA–25, PA–25–235, and PA–25–260 .............. 25–1 through 25–8156024. 

Piper Aircraft, Inc. .............................................. TG–8 (Army TG–8, Navy XLNP–1) ................. All. 

Piper Aircraft, Inc. .............................................. E–2 and F–2 ..................................................... All. 

Piper Aircraft, Inc. .............................................. J3C–40, J3C–50, J3C–50S, (Army L–4, L– 

4B,L–4H, and L–4J), J3C–65 (Navy NE–1 

and NE–2), J3C–65S, J3F–50, J3F–50S, 

J3F–60, J3F–60S, J3F–65 (Army L–4D), 

J3F–65S, J3L, J3L–S, J3L–65 (Army L–4C), 

and J3L–65S.

All. 

Piper Aircraft, Inc. .............................................. J4, J4A, J4A–S, and J4E (Army L–4E) ........... 4–401 through 4–1649. 

Piper Aircraft, Inc. .............................................. PA–11 and PA–11S ......................................... 11–1 through 11–1678. 

Piper Aircraft, Inc. .............................................. PA–15 ............................................................... 15–1 through 15–388. 

Piper Aircraft, Inc. .............................................. PA–16 and PA–16S ......................................... 16–1 through 16–736. 

Piper Aircraft, Inc. .............................................. PA–17 ............................................................... 17–1 through 17–215. 

Piper Aircraft, Inc. .............................................. PA–18, PA–18S, PA–18 ‘‘105’’ (Special), PA– 

18S ‘‘105’’ (Special), PA–18A, PA–18 ‘‘125’’ 

(Army L–21A), PA–18S ‘‘125’’, PA–18AS 

‘‘125’’, PA–18 ‘‘135’’ (Army L–21B), PA–18A 

‘‘135’’, PA–18S ‘‘135’’, PA–18AS ‘‘135’’, 

PA–18 ‘‘150’’, PA–18A ‘‘150’’, PA–18S 

‘‘150’’, PA–18AS ‘‘150’’, PA–18A (Restricted), PA–18A ‘‘135’’ (Restricted), and 

PA–18A ‘‘150’’ (Restricted).

18–1 through 18–8309025, 18900 through 

1809032, and 1809034 through 1809040. 

Piper Aircraft, Inc. .............................................. PA–19 (Army L–18C), and PA–19S ................ 19–1, 19–2, and 19–3. 

Piper Aircraft, Inc. .............................................. PA–20, PA–20S, PA–20 ‘‘115’’, PA–20S 

‘‘115’’, PA–20 ‘‘135’’, and PA–20S ‘‘135’’.

20–1 through 20–1121. 

Piper Aircraft, Inc. .............................................. PA–22, PA–22–108, PA–22–135, PA–22S– 

135, PA–22–150, PA–22S–150, PA–22– 

160, and PA–22S–160.

22–1 through 22–9848. 

* * * * * 

Issued in Kansas City, Missouri, on 

December 18, 2013. 

Earl Lawrence, 

Manager, Small Airplane Directorate, Aircraft 

Certification Service. 

[FR Doc. 2013–30859 Filed 12–30–13; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF COMMERCE 

Bureau of Industry and Security 

15 CFR Part 744 

[Docket No. 131121982–3982–01] 

RIN 0694–AG03 

Removal of Person From the Entity 

List Based on a Removal Request 

AGENCY: Bureau of Industry and 

Security, Commerce. 

ACTION: Final rule. 

SUMMARY: This rule amends the Export 

Administration Regulations (EAR) by 

removing one person from the Entity 

List. This rule removes one person in 

Russia from the Entity List, along with 

entries for this person under Germany 

and Taiwan. This person is being 

removed from the Entity List as a result 

of a request for removal submitted by 

the person, a review of information 

provided in the removal request in 

accordance with § 744.16 (Procedure for 

requesting removal or modification of 

an Entity List entity), and further review 

conducted by the End-user Review 

Committee (ERC). 

DATES: Effective Date: This rule is 

effective December 31, 2013. 

FOR FURTHER INFORMATION CONTACT: 

Karen Nies-Vogel, Chair, End-User 

Review Committee, Office of the 

Assistant Secretary, Export 

Administration, Bureau of Industry and 

Security, Department of Commerce, 

Phone: (202) 482–5991, Fax: (202) 482– 

3911, Email: ERC@bis.doc.gov. 

SUPPLEMENTARY INFORMATION: 

Background 

The Entity List (Supplement No. 4 to 

Part 744) notifies the public about 

entities that have engaged in activities 

that could result in an increased risk of 

the diversion of exported, reexported or 

transferred (in-country) items to 

weapons of mass destruction (WMD) 

programs. Since its initial publication, 

grounds for inclusion on the Entity List 

have expanded to include activities 

sanctioned by the State Department and 

activities contrary to U.S. national 

security or foreign policy interests, 

including terrorism and export control 

violations involving abuse of human 

rights. Certain exports, reexports, and 

transfers (in-country) to entities 

identified on the Entity List require 

licenses from BIS and are usually 

subject to a policy of denial. The 

availability of license exceptions in 

such transactions is very limited. The 

license review policy for each entity is 

identified in the license review policy 

column on the Entity List and the 

availability of license exceptions is 

noted in the Federal Register notices 

adding persons to the Entity List. BIS 

places entities on the Entity List based 

on certain sections of part 744 (Control 

Policy: End-User and End-Use Based) of 

the EAR. 

The ERC, which is composed of 

representatives of the Departments of 

Commerce (Chair), State, Defense, 

Energy and, where appropriate, the 

Treasury, makes all decisions regarding 

additions to, removals from, or other 

modifications to the Entity List. The 

ERC makes all decisions to add an entry 

to the Entity List by majority vote and 

all decisions to remove or modify an 

entry by unanimous vote. 

ERC Entity List Decisions 

Removal From the Entity List 

This rule implements a decision of 

the ERC to remove three entries 

consisting of one person located in 

Russia, along with entries for this 

person in Germany and Taiwan, from 

the Entity List on the basis of a removal 

request by the listed person. Based upon 


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Federal Register / Vol. 78, No. 251 / Tuesday, December 31, 2013 / Rules and Regulations 79601 

a review of the information provided in 

the removal request in accordance with 

§ 744.16 (Procedure for requesting 

removal or modification of an Entity 

List entity), the ERC determined that 

this person should be removed from the 

Entity List. 

The ERC decision to remove this 

person took into account this person’s 

cooperation with the U.S. Government, 

as well as this person’s assurances of 

future compliance with the EAR. In 

accordance with § 744.16(c), the Deputy 

Assistant Secretary for Export 

Administration has sent written 

notification to this person, informing 

the person of the ERC’s decision to 

remove the person from the Entity List. 

This final rule removes the following 

person in Russia, along with entries for 

this person under Germany and Taiwan 

from the Entity List: 

Germany 

(1) T-Platforms GmbH, a.k.a., the 

following one alias: -tPlatforms GmbH. 

Woehlerstrasse 42, d-30163, Hanover, 

Germany (See alternate addresses under 

T-Platforms in Russia and T Platforms 

in Taiwan). 

Russia 

(1) T-Platforms, Leninsky Prospect 

113/1, Suite B–705, Moscow, Russia; 

and 8 Vvedenskogo Street, Suite K52B, 

Moscow, Russia (See alternate addresses 

under T-Platforms GmbH in Germany 

and T Platforms in Taiwan). 

Taiwan 

(1) T Platforms, a.k.a., the following 

one alias: -Platforms Solutions 

Development Limited. 10F, No. 409, 

Sec. 2 Tiding Blvd., Neihu District, 

Taipei, Taiwan (See alternate addresses 

under T-Platforms GmbH in Germany 

and T-Platforms in Russia). 

The removal of the above referenced 

person from the Entity List eliminates 

the existing license requirements in 

Supplement No. 4 to part 744 for 

exports, reexports and transfers (incountry) to this person. However, the 

removal of this person from the Entity 

List does not relieve persons proposing 

to export, reexport or transfer (incountry) items subject to the EAR to the 

removed person of other obligations 

under part 744 of the EAR or under 

other parts of the EAR. Neither the 

removal of a person from the Entity List 

nor the removal of Entity List-based 

license requirements relieves persons of 

their obligations under General 

Prohibition 5 in § 736.2(b)(5) of the EAR 

which provides that, ‘‘you may not, 

without a license, knowingly export or 

reexport any item subject to the EAR to 

an end-user or end-use that is 

prohibited by part 744 of the EAR.’’ 

Additionally this removal does not 

relieve persons of their obligation to 

apply for export, reexport or in-country 

transfer licenses required by other 

provisions of the EAR. BIS strongly 

urges the use of Supplement No. 3 to 

part 732 of the EAR, ‘‘BIS’s ‘Know Your 

Customer’ Guidance and Red Flags,’’ 

when persons are involved in 

transactions that are subject to the EAR. 

Export Administration Act 

Although the Export Administration 

Act expired on August 20, 2001, the 

President, through Executive Order 

13222 of August 17, 2001, 3 CFR, 2001 

Comp., p. 783 (2002), as amended by 

Executive Order 13637 of March 8, 

2013, 78 FR 16129 (March 13, 2013) and 

as extended by the Notice of August 8, 

2013, 78 FR 49107 (August 12, 2013), 

has continued the Export 

Administration Regulations in effect 

under the International Emergency 

Economic Powers Act. BIS continues to 

carry out the provisions of the Export 

Administration Act, as appropriate and 

to the extent permitted by law, pursuant 

to Executive Order 13222 as amended 

by Executive Order 13637. 

Rulemaking Requirements 

1. Executive Orders 13563 and 12866 

direct agencies to assess all costs and 

benefits of available regulatory 

alternatives and, if regulation is 

necessary, to select regulatory 

approaches that maximize net benefits 

(including potential economic, 

environmental, public health and safety 

effects, distributive impacts, and 

equity). Executive Order 13563 

emphasizes the importance of 

quantifying both costs and benefits, of 

reducing costs, of harmonizing rules, 

and of promoting flexibility. This rule 

has been determined to be not 

significant for purposes of Executive 

Order 12866. 

2. Notwithstanding any other 

provision of law, no person is required 

to respond to nor be subject to a penalty 

for failure to comply with a collection 

of information, subject to the 

requirements of the Paperwork 

Reduction Act of 1995 (44 U.S.C. 3501 

et seq.) (PRA), unless that collection of 

information displays a currently valid 

Office of Management and Budget 

(OMB) Control Number. This regulation 

involves collections previously 

approved by OMB under control 

number 0694–0088, Simplified Network 

Application Processing System, which 

includes, among other things, license 

applications and carries a burden 

estimate of 43.8 minutes for a manual or 

electronic submission. Total burden 

hours associated with the PRA and 

OMB control number 0694–0088 are not 

expected to increase as a result of this 

rule. You may send comments regarding 

the collection of information associated 

with this rule, including suggestions for 

reducing the burden, to Jasmeet K. 

Seehra, Office of Management and 

Budget (OMB), by email to Jasmeet_K._

Seehra@omb.eop.gov, or by fax to (202) 

395–7285. 

3. This rule does not contain policies 

with Federalism implications as that 

term is defined in Executive Order 

13132. 

4. Pursuant to the Administrative 

Procedure Act (APA), 5 U.S.C. 

553(b)(3)(B), BIS finds good cause to 

waive requirements that this rule be 

subject to notice and the opportunity for 

public comment because it would be 

contrary to the public interest. 

In determining whether to grant 

removal requests from the Entity List, a 

committee of U.S. Government agencies 

(the End-user Review Committee (ERC)) 

evaluates information about and 

commitments made by listed persons 

requesting removal from the Entity List, 

the nature and terms of which are set 

forth in 15 CFR part 744, Supplement 

No. 5, as noted in 15 CFR 744.16(b). The 

information, commitments, and criteria 

for this extensive review were all 

established through the notice of 

proposed rulemaking and public 

comment process (72 FR 31005 (June 5, 

2007) (proposed rule), and 73 FR 49311 

(August 21, 2008) (final rule)). This 

removal has been made within the 

established regulatory framework of the 

Entity List. If the rule were to be 

delayed to allow for public comment, 

U.S. exporters may face unnecessary 

economic losses as they turn away 

potential sales because the customer 

remained a listed person on the Entity 

List even after the ERC approved the 

removal pursuant to the rule published 

at 73 FR 49311 on August 21, 2008. By 

publishing without prior notice and 

comment, BIS allows the applicant to 

receive U.S. exports immediately since 

the applicant already has received 

approval by the ERC pursuant to 15 CFR 

part 744, Supplement No. 5, as noted in 

15 CFR 744.16(b). 

The removals from the Entity List 

granted by the ERC involve interagency 

deliberation and result from review of 

public and non-public sources, 

including sensitive law enforcement 

information and classified information, 

and the measurement of such 

information against the Entity List 

removal criteria. This information is 

extensively reviewed according to the 

criteria for evaluating removal requests 

from the Entity List, as set out in 15 CFR 


emcdonald on DSK67QTVN1PROD with RULES
79602 Federal Register / Vol. 78, No. 251 / Tuesday, December 31, 2013 / Rules and Regulations 

part 744, Supplement No. 5 and 15 CFR 

744.16(b). For reasons of national 

security, BIS is not at liberty to provide 

to the public the information on which 

the ERC relied to make the decision to 

remove this entity. In addition, the 

information included in the removal 

request is specific to information 

exchanged between the applicant and 

the ERC, which by law (section 12(c) of 

the Export Administration Act (EAA)), 

BIS is restricted from sharing with the 

public. The removal requests from the 

Entity List contain confidential business 

information, which is necessary for the 

extensive review conducted by the U.S. 

Government in assessing such removal 

requests. 

Section 553(d) of the APA generally 

provides that rules may not take effect 

earlier than thirty (30) days after they 

are published in the Federal Register. 

BIS finds good cause to waive the 30- 

day delay in effectiveness under 5 

U.S.C. 553(d)(1) because this rule is a 

substantive rule which relieves a 

restriction. This rule removes a 

requirement (the Entity-List-based 

license requirement and limitation on 

use of license exceptions) on this one 

person being removed from the Entity 

List. The rule does not impose a 

requirement on any other person. 

No other law requires that a notice of 

proposed rulemaking and an 

opportunity for public comment be 

given for this final rule. Because a 

notice of proposed rulemaking and an 

opportunity for public comment are not 

required under the APA or by any other 

law, the analytical requirements of the 

Regulatory Flexibility Act (5 U.S.C. 601 

et seq.) are not applicable. As a result, 

no final regulatory flexibility analysis is 

required and none has been prepared. 

List of Subjects in 15 CFR Part 744 

Exports, Reporting and recordkeeping 

requirements, Terrorism. 

Accordingly, part 744 of the Export 

Administration Regulations (15 CFR 

parts 730–774) is amended as follows: 

PART 744—[AMENDED] 

■ 1. The authority citation for 15 CFR 

part 744 continues to read as follows: 

Authority: 50 U.S.C. app. 2401 et seq.; 50 

U.S.C. 1701 et seq.; 22 U.S.C. 3201 et seq.; 

42 U.S.C. 2139a; 22 U.S.C. 7201 et seq.; 22 

U.S.C. 7210; E.O. 12058, 43 FR 20947, 3 CFR, 

1978 Comp., p. 179; E.O. 12851, 58 FR 33181, 

3 CFR, 1993 Comp., p. 608; E.O. 12938, 59 

FR 59099, 3 CFR, 1994 Comp., p. 950; E.O. 

12947, 60 FR 5079, 3 CFR, 1995 Comp., p. 

356; E.O. 13026, 61 FR 58767, 3 CFR, 1996 

Comp., p. 228; E.O. 13099, 63 FR 45167, 3 

CFR, 1998 Comp., p. 208; E.O. 13222, 66 FR 

44025, 3 CFR, 2001 Comp., p. 783; E.O. 

13224, 66 FR 49079, 3 CFR, 2001 Comp., p. 

786; Notice of January 17, 2013, 78 FR 4303 

(January 22, 2013) Notice of August 8, 2013, 

78 FR 49107 (August 12, 2013); Notice of 

September 18, 2013, 78 FR 58151 (September 

20, 2013); Notice of November 7, 2013, 78 FR 

67289 (November 12, 2013). 

■ 2. Supplement No. 4 to part 744 is 

amended: 

■ a. By removing under Germany, one 

German entity: ‘‘T-Platforms GmbH, 

a.k.a., the following one alias: 

-tPlatforms GmbH. Woehlerstrasse 42, d30163, Hanover, Germany (See alternate 

addresses under T-Platforms in Russia 

and T Platforms in Taiwan);’’ 

■ b. By removing under Russia, one 

Russian entity: ‘‘T-Platforms, Leninsky 

Prospect 113/1, Suite B–705, Moscow, 

Russia; and 8 Vvedenskogo Street, Suite 

K52B, Moscow, Russia (See alternate 

addresses under T-Platforms GmbH in 

Germany and T Platforms in Taiwan);’’ 

and 

■ c. By removing under Taiwan, one 

Taiwanese entity: ‘‘T Platforms, a.k.a., 

the following one alias: -Platforms 

Solutions Development Limited. 10F, 

No. 409, Sec. 2 Tiding Blvd., Neihu 

District, Taipei, Taiwan (See alternate 

addresses under T-Platforms GmbH in 

Germany and T-Platforms in Russia).’’ 

Dated: December 23, 2013. 

Kevin J. Wolf, 

Assistant Secretary for Export 

Administration. 

[FR Doc. 2013–31361 Filed 12–30–13; 8:45 am] 

BILLING CODE 3510–33–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9650] 

RIN 1545–BK67; RIN 1545–BK91 

Definitions and Reporting 

Requirements for Shareholders of 

Passive Foreign Investment 

Companies; Insurance Income of a 

Controlled Foreign Corporation for 

Taxable Years Beginning After 

December 31, 1986 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final and temporary 

regulations. 

SUMMARY: This document contains 

temporary regulations that provide 

guidance on determining ownership of 

a passive foreign investment company 

(‘‘PFIC’’) and on the annual filing 

requirements for shareholders of PFICs. 

These temporary regulations primarily 

affect shareholders of PFICs that do not 

currently file Form 8621, ‘‘Information 

Return by a Shareholder of a Passive 

Foreign Investment Company or 

Qualified Electing Fund,’’ with respect 

to their PFIC interests. In addition, these 

temporary regulations provide guidance 

on an exception to the requirement for 

certain shareholders of foreign 

corporations to file Form 5471, 

‘‘Information Return of U.S. Persons 

with Respect to Certain Foreign 

Corporations.’’ These regulations also 

update certain rules related to Form 

5471 to take into account statutory 

changes. The text of these temporary 

regulations also serves as the text of the 

proposed regulations (REG–140974–11) 

set forth in the notice of proposed 

rulemaking on this subject in the 

Proposed Rules section of this issue of 

the Federal Register. 

DATES: Effective Date: These regulations 

are effective on December 31, 2013. 

Applicability Date: For dates of 

applicability, see §§ 1.1291–1T(k), 

1.1291–9T(k)(3), 1.1298–1T(h), 1.6038– 

2T(m), and 1.6046–1T(l)(3). 

FOR FURTHER INFORMATION CONTACT: 

Barbara E. Rasch or Susan E. Massey at 

(202) 317–6934 (not a toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background 

A. Sections 1291 and 1298 

Sections 1291 through 1298 of the 

Internal Revenue Code (‘‘Code’’) set 

forth three tax regimes for shareholders 

that own stock of a PFIC: (i) the excess 

distribution rules under section 1291 

(‘‘section 1291 regime’’); (ii) the 

qualified electing fund (‘‘QEF’’) rules 

under section 1293; and (iii) the mark to 

market (‘‘MTM’’) rules under section 

1296. In general, section 1291 imposes 

a special tax and interest charge on a 

United States person that is a 

shareholder of a PFIC and that receives 

an excess distribution (within the 

meaning of section 1291(b)) from a PFIC 

or recognizes gain derived from a 

disposition of stock in a PFIC that is 

treated as an excess distribution (within 

the meaning of section 1291(a)(2)). A 

shareholder that is subject to the QEF 

rules includes amounts in gross income 

under section 1293, and a shareholder 

that is subject to the MTM rules 

includes amounts in gross income under 

section 1296. Section 1298 sets forth 

special rules applicable to shareholders 

of PFICs, including attribution rules that 

treat a United States person as the 

owner of PFIC stock that is owned by 

another person (other than an 

individual). For instance, section 

1298(a)(2) sets forth the attribution rules 

for ownership through a corporation, 

and section 1298(a)(3) sets forth the 


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