Federal Register / Vol. 65, No. 130 / Thursday, July 6, 2000 / Notices 41731

of all employers subject to contributions

under a State law must be measured by the

same factor throughout the same period of

time.’’ This interpretation is referred to as the

‘‘uniform method’’ requirement. See UIPLs

29–83 (56 FR 54891 (1991)) and 29–83,

Change 1 (56 FR 54896 (1991)).

A ‘‘uniform method’’ issue is raised if a

State has different criteria for including wage

and payment data for one group of employers

than another group. This will occur if a State

grants one group of employers a different

filing and payment status than others. States

may avoid ‘‘uniform method’’ issues through

a variety of means. As they do with other

employers where current information is

missing, States may provide estimated tax

rates which are subject to recomputation

once the necessary data has been received.

Alternatively, States may delay mailing tax

rate notices to domestic service employers

filing annually until the necessary

information has been obtained.

c. Effective date. Under Section 405 of the

Ticket to Work Act, this amendment applies

to wage reports required to be submitted on

and after the date of enactment. The Ticket

to Work Act was effective on the signing

date, December 17, 1999.

5. Section 506, Employer-Provided

Educational Assistance. Section 3306(b)(13),

FUTA, excludes from the definition of wages

‘‘any payment made, or benefit furnished, to

or for the benefit of an employee if at the

time of such payment or such furnishing it

is reasonable to believe that the employee

will be able to exclude such payment or

benefit from income under section 127 or

129.’’ Under Section 127, IRC, employer-paid

educational expenses are excludable from the

gross income and wages of an employee if

provided under an educational assistance

plan. The exclusion for such employerprovided educational assistance expired with

respect to graduate courses beginning after

June 30, 1996. For undergraduate courses, the

exclusion from gross income for employerprovided educational assistance previously

had been scheduled to expire with respect to

courses beginning after May 31, 2000.

Section 506 of the Ticket to Work Act,

entitled Employer-Provided Educational

Assistance, amended the IRC, to extend the

expiration date for employer-provided

educational assistance for undergraduate

courses. Due to the extension, the expiration

of the exclusion is now with respect to

courses beginning after December 31, 2001.

Thus, the FUTA definition of wages does not

exclude employer-provided educational

assistance for undergraduate courses

beginning after December 31, 2001.

6. Action Required. State Administrators

should provide this information to the

appropriate staff.

7. Inquiries. Inquiries should be directed to

the appropriate Regional Office.

[FR Doc. 00–17036 Filed 7–5–00; 8:45 am]

BILLING CODE 4510–30–M

DEPARTMENT OF LABOR

Employment Standards Administration

Proposed Collection; Comment

Request

ACTION: Notice.

SUMMARY: The Department of Labor, as

part of its continuing effort to reduce

paperwork and respondent burden,

conducts a preclearance consultation

program to provide the general public

and Federal agencies with an

opportunity to comment on proposed

and/or continuing collections of

information in accordance with the

Paperwork Reduction Act of 1995

(PRA95) [44 U.S.C. 3506(c)(2)(A)]. This

program helps to ensure that requested

data can be provided in the desired

format, reporting burden (time and

financial resources) is minimized,

collection instruments are clearly

understood, and the impact of collection

requirements on respondents can be

properly assessed. Currently, the

Employment Standards Administration

is soliciting comments concerning the

proposed extension collection of the

following information collection:

Uniform Health Insurance Claim Form

(UB–92). Copies of the proposed

information collection request can be

obtained by contacting the office listed

below in the addressee section of this

Notice.

DATES: Written comments must be

submitted to the office listed in the

addressee section below on or before

September 5, 2000.

ADDRESSES: Ms. Patricia A. Forkel, U.S.

Department of Labor, 200 Constitution

Ave., NW., Room S–3201, Washington,

DC 20210, telephone (202) 693–0339

(this is not a toll-free number), fax (202)

693–1451.

SUPPLEMENTARY INFORMATION:

I. Background

The Office of Workers’ Compensation

Programs (OWCP) administers the

Federal Employees’ Compensation Act

(FECA) (5 U.S.C. 8101, et seq.) and the

Federal Black Lung Benefits Act

(FBLBA) ( 30 U.S.C. 901 et seq). These

statutes provide, in addition to

compensation for employment-related

injury and/or disability, payment to

provider institutions for certain medical

treatment and diagnostic services

related to the injury or disability. The

Uniform Health Insurance Claim Form

(UB–92), has been approved by the

American Hospital Association, the

Health Care Financing Administration,

and the Civilian Health and Medical

Program of the Uniformed Services

(CHAMPUS), by various other

government health care programs, and

the private sector, for the purpose of

payment to institutional providers of

medical services. The UB–92 has

detailed instructions developed by

OWCP that provide the information

necessary to providers who file claims

for services that may be payable under

FECA or FBLA.

II. Review Focus

The Department of Labor is

particularly interested in comments

which:

• Evaluate whether the proposed

collection of information is necessary

for the proper performance of the

functions of the agency, including

whether the information will have

practical utility;

• Evaluate the accuracy of the

agency’s estimate of the burden of the

proposed collection of information,

including the validity of the

methodology and assumptions used;

• Enhance the quality, utility and

clarity of the information to be

collected; and

• Minimize the burden of the

collection of information on those who

are to respond, including through the

use of appropriate automated,

electronic, mechanical, or other

technological collection techniques or

other forms of information technology,

e.g., permitting electronic submissions

of responses.

III. Current Action

The Department of Labor seeks the

extension of approval to collect this

information in order to carry out its

rersponsibility to provide payment for

certain covered medical services to

injured employees who are covered

under the FECA and the FBLBA.

Type of Review: Extension.

Agency: Employment Standards

Administration.

Title: Uniform Health Insurance Claim

Form.

OMB Number: 1215–0176.

Agency Number: UB–92.

Affected Public: Individuals or

households, Businesses or other forVerDate 11<MAY>2000 23:48 Jul 05, 2000 Jkt 190000 PO 00000 Frm 00108 Fmt 4703 Sfmt 4703 E:\FR\FM\06JYN1.SGM pfrm08 PsN: 06JYN1
41732 Federal Register / Vol. 65, No. 130 / Thursday, July 6, 2000 / Notices

progit; Not-for-profit institutions;

Federal Government.

Total Respondents: 185,550.

Frequency: On occasion.

Total Responses: 185,550.

Time per Response: 6–10.5 minutes.

Estimated Total Burden Hours:

30,430.

Total Burden Cost (capital/startup):

$0.

Total Burden Cost (operating/

maintenance): $6,665.

Comments submitted in response to

this notice will be summarized and/or

included in the request for Office of

Management and Budget approval of the

information collection request; they will

also become a matter of public record.

Dated: June 29, 2000.

Margaret J. Sherrill,

Chief, Branch of Management Review and

Internal Control, Division of Financial

Management, Office of Management,

Administration and Planning, Employment

Standards Administration.

[FR Doc. 00–17035 Filed 7–5–00; 8:45 am]

BILLING CODE 4510–47–M

DEPARTMENT OF LABOR

Pension and Welfare Benefits

Administration

[Prohibited Transaction Exemption 2000–

34; Exemption Application No. D–10712, et

al.]

Grant of Individual Exemptions; The

Fidelity Mutual Life Insurance

Company (In Rehabilitation) (FML)

AGENCY: Pension and Welfare Benefits

Administration, Labor.

ACTION: Grant of individual exemptions.

SUMMARY: This document contains

exemptions issued by the Department of

Labor (the Department) from certain of

the prohibited transaction restrictions of

the Employee Retirement Income

Security Act of 1974 (the Act) and/or

the Internal Revenue Code of 1986 (the

Code).

Notices were published in the Federal

Register of the pendency before the

Department of proposals to grant such

exemptions. The notices set forth a

summary of facts and representations

contained in each application for

exemption and referred interested

persons to the respective applications

for a complete statement of the facts and

representations. The applications have

been available for public inspection at

the Department in Washington, DC. The

notices also invited interested persons

to submit comments on the requested

exemptions to the Department. In

addition the notices stated that any

interested person might submit a

written request that a public hearing be

held (where appropriate). The

applicants have represented that they

have complied with the requirements of

notification to interested persons. No

public comments and no requests for a

hearing, unless otherwise stated, were

received by the Department.

The notices of proposed exemption

were issued and the exemptions are

being granted solely by the Department

because, effective December 31, 1978,

section 102 of Reorganization Plan No.

4 of 1978, 5 U.S.C. App. 1 (1996),

transferred the authority of the Secretary

of the Treasury to issue exemptions of

the type proposed to the Secretary of

Labor.

Statutory Findings

In accordance with section 408(a) of

the Act and/or section 4975(c)(2) of the

Code and the procedures set forth in 29

CFR Part 2570, Subpart B (55 FR 32836,

32847, August 10, 1990) and based upon

the entire record, the Department makes

the following findings:

(a) The exemptions are

administratively feasible;

(b) They are in the interests of the

plans and their participants and

beneficiaries; and

(c) They are protective of the rights of

the participants and beneficiaries of the

plans.

The Fidelity Mutual Life Insurance

Company (In Rehabilitation) (FML)

Located in Radnor, PA

[Prohibited Transaction Exemption 2000–34;

Exemption Application No. D–10712]

Exemption

Section I. Covered Transactions

The restrictions of section 406(a) of

the Act and the sanctions resulting from

the application of section 4975 of the

Code, by reason of section 4975(c)(1)(A)

through (D) of the Code, shall not apply

to (1) The receipt of certain stock (the

Plan Stock) issued by Fidelity Insurance

Group. Inc. (Group), a wholly owned

subsidiary of FML, or (2) the receipt of

plan credits (the Plan Credits), by or on

behalf of a mutual member (the Mutual

Member) of FML, which is an employee

benefit plan (the Plan), other than the

Employee Pension Plan of Fidelity

Mutual Lift Insurance Company, in

exchange for such Mutual Member’s

membership interest (the Membership

Interest) in FML, in accordance with the

terms of a plan of rehabilitation (the

Third Amended Plan of Rehabilitation),

approved by the Pennsylvania

Commonwealth Court (the Court) and

supervised by both the Court and a

rehabilitator (the Rehabilitator)

appointed by the Pennsylvania

Insurance Commissioner (the

Commissioner).

This exemption is subject to the

following conditions set forth below in

Section II.

Section II. General Conditions

(a) The Third Amended Plan of

Rehabilitation is approved by the Court,

implemented in accordance with

procedural and substantive safeguards

that are imposed under Pennsylvania

law and is subject to review and/or

supervision by the Commissioner and

the Rehabilitator. The Court determines

whether the Third Amended Plan of

Rehabilitation—

(1) Properly conserves and equitably

administers the assets of FML in the

interests of investors, the public and

others in accordance with the

legislatively-stated purpose of

protecting the interests of the insureds.

creditors and the public; and

(2) Equitably apportions any

unavoidable loss through improved

methods for rehabilitating FML.

(b) Each Mutual Member has an

opportunity to comment on the Third

Amended Plan of Rehabilitation at

hearings held by the Court after full

written disclosure of the terms of the

Plan is given to such Mutual Member by

FML.

(c) Participation by all Mutual

Members in the Third Amended Plan of

Rehabilitation, if approved by the Court,

is mandatory, although Mutual

Members may disclaim Plan Stock.

(d) The decision by a Mutual Member

which is a Plan to receive or disclaim

Plan Stock or Plan Credits allocated to

such Mutual Member is made by one or

more independent fiduciaries of such

plan and not by FML, Group or Fidelity

Life Insurance Company (FLIC).

Consequently, neither FML nor any of

its affiliates will exercise investment

discretion nor render ‘‘investment

advice’’ within the meaning of 29 CFR

2510.3–21(c) with respect to an

independent Plan fiduciary’s decision to

receive or disclaim Plan Stock or Plan

Credits.

(e) Twenty percent of the Plan Stock

is allocated to a Mutual Member based

upon voting rights and eighty percent is

allocated to a Mutual Member on the

basis of the contribution of the Mutual

Member’s insurance or annuity contract

(the Contract) to the surplus of FML.

The contribution to FML’s surplus is the

actuarial calculation of both the

historical and expected future profit

contribution of the Contracts that have

contributed to the surplus (i.e., the net

earnings) of FML. The actuarial