Federal Register / Vol. 71, No. 17 / Thursday, January 26, 2006 / Proposed Rules 4331 

rollover contribution that consisted of 

investment in the contract is includible in 

D’s gross income. 

Example 3. Assume the facts are the same 

as in Example 2 except that the distribution 

from the designated Roth account is after the 

end of the 5-taxable-year period of 

participation used to determine qualified 

distributions from a designated Roth account. 

If a distribution is made from the Roth IRA 

prior to the expiration of the 5-taxable-year 

period used to determine qualified 

distributions from a Roth IRA, the 

distribution would not be a qualified 

distribution within the meaning of section 

408A(d)(2), and any amount of the 

distribution that exceeded the amount rolled 

in is includible in D’s gross income. 

Q–5. Can amounts distributed from a 

Roth IRA be rolled over to a designated 

Roth account as defined in A–1 of 

§ 1.402A–1? 

A–5. No. Amounts distributed from a 

Roth IRA may be rolled over or 

transferred only to another Roth IRA 

and are not permitted to be rolled over 

to a designated Roth account under a 

section 401(a) or section 403(b) plan. 

The same rule applies even if all the 

amounts in the Roth IRA are attributable 

to a rollover distribution from a 

designated Roth account in a plan. 

Q–6. When is this § 1.408A–10 

applicable? 

A–6. The rules of § 1.408A–10 apply 

for taxable years beginning on or after 

January 1, 2006. 

Mark E. Matthews, 

Deputy Commissioner for Services and 

Enforcement. 

[FR Doc. E6–945 Filed 1–25–06; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF LABOR 

Mine Safety and Health Administration 

30 CFR Part 57 

RIN 1219–AB29 

Diesel Particulate Matter Exposure of 

Underground Metal and Nonmetal 

Miners 

AGENCY: Mine Safety and Health 

Administration (MSHA), Labor. 

ACTION: Proposed rule; extension of 

comment period; close of record. 

SUMMARY: The Mine Safety and Health 

Administration is extending the period 

for comment on the proposed rule 

entitled ‘‘Diesel Particulate Matter 

Exposure of Underground Metal and 

Nonmetal Miners (DPM),’’ published in 

the Federal Register on September 7, 

2005 (70 FR 53280). 

DATES: We must receive your comments 

by February 17, 2006. 

ADDRESSES: (1) To submit comments, 

please include RIN: 1219–AB29 in the 

subject line of the message and send 

them to us at either of the following 

addresses. 

Federal e-Rulemaking portal: Go to 

http://www.regulations.gov and follow 

the online instructions for submitting 

comments. 

E-mail: zzMSHA-comments@dol.gov. 

If you are unable to submit comments 

electronically, please identify them by 

RIN: 1219–AB29 and send them to us by 

any of the following methods. 

• Fax: 202–693–9441. 

• Mail to: MSHA, Office of Standards, 

Regulations, and Variances, 1100 

Wilson Blvd., Rm. 2350, Arlington, VA 

22209–3939. 

• Hand delivery or courier to: MSHA, 

1100 Wilson Blvd., Receptionist, 21st 

floor, Arlington, VA 22209–3939. 

(2) We will post all comments on the 

Internet without change, including any 

personal information they may contain. 

You may access the rulemaking docket 

via the Internet at http://www.msha.gov/ 

regsinfo.htm or in person at MSHA’s 

public reading room at 1100 Wilson 

Blvd., Rm. 2349, Arlington, VA. 

FOR FURTHER INFORMATION CONTACT: 

Robert F. Stone, Acting Director, Office 

of Standards, Regulations and 

Variances, at (202) 693–9440. 

SUPPLEMENTARY INFORMATION: 

I. Background 

On September 7, 2005, the Mine 

Safety and Health Administration 

(MSHA) proposed a rule to phase in the 

final DPM limit because we are 

concerned that there may be feasibility 

issues for some mines to meet that limit 

by January 20, 2006. 

Accordingly, we proposed a five-year 

phase-in period and noted our intent to 

initiate a separate rulemaking to convert 

the final DPM limit from a total carbon 

limit to an elemental carbon limit. We 

set hearing dates and a deadline for 

receiving comments on the September 7, 

2005 proposed rule with the expectation 

that we would complete the rulemaking 

to phase in the final DPM limit before 

January 20, 2006. 

After publication of the September 7, 

2005 proposed rule, we received a 

request from the United Steel, Paper and 

Forestry, Rubber, Manufacturing, 

Energy, Allied Industrial and Service 

Workers International Union (USW) for 

more time to comment on the proposed 

rule. The USW explained that Hurricane 

Katrina had placed demands on their 

resources that would prevent them from 

participating effectively in the 

rulemaking under the current schedule 

for hearings and comments. We 

recognized the USW’s need to devote 

resources to respond to the aftermath of 

Hurricane Katrina and the impact that 

would have on their participation under 

the current timetable. We also received 

a request from the National Stone, Sand 

and Gravel Association (NSSGA) for 

additional time to comment on the 

proposed rule and for an additional 

public hearing in Arlington, Virginia. 

Accordingly, due to requests from the 

USW and NSSGA, we published a 

notice on September 19, 2005 (70 FR 

55018) that changed the public hearing 

dates from September 2005 to January 

2006. We also extended the public 

comment period from October 14, 2005 

to January 27, 2006. Public hearings 

were held on the proposed rule in 

Arlington, Virginia on January 5, 2006; 

Salt Lake City, Utah on January 9, 2006; 

Kansas City, Missouri on January 11, 

2006; and Louisville, Kentucky on 

January 13, 2006. The rulemaking 

record was scheduled to close on 

January 27, 2006. 

II. Extension of Comment Period 

Recently, the National Mining 

Association and the Methane Awareness 

Resource Group (MARG) Diesel 

Coalition requested that the comment 

period be extended an additional 30 

days beyond January 27, 2006 to allow 

for more time to prepare their 

comments. Additionally, we received a 

request from the National Institute for 

Occupational Safety and Health for a 

three week extension. We have 

determined that a three week extension 

of the comment period is sufficient to 

allow additional public comment on the 

proposed rule. Therefore, all posthearing comments must be received on 

or before the close of the record on 

February 17, 2006. 

List of Subjects in 30 CFR Part 57 

Diesel particulate matter, Metal and 

nonmetal, Mine safety and health, 

Underground miners. 

Dated: January 24, 2006. 

Robert M. Friend, 

Acting Deputy Assistant Secretary of Labor 

for Mine Safety and Health. 

[FR Doc. 06–803 Filed 1–25–06; 8:45 am] 

BILLING CODE 4510–43–P 


erjones on PROD1PC68 with PROPOSALS