5596 Federal Register / Vol. 71, No. 22 / Thursday, February 2, 2006 / Rules and Regulations 

1We originally adopted the Filer Manual on April 

1, 1993, with an effective date of April 26, 1993. 

Release No. 33–6986 (April 1, 1993) [58 FR 18638]. 

We implemented the most recent update to the Filer 

Manual on November 7, 2005. See Release No. 33– 

8633 (November 1, 2005) [70 FR 67350]. 

2This is the filer assistance software we provide 

filers filing on the EDGAR system. 

3See Rule 301 of Regulation S–T (17 CFR 

232.301). 

4See Release Nos. 33–6977 (February 23, 1993) 

[58 FR 14628], IC–19284 (February 23, 1993) [58 FR 

14848], 35–25746 (February 23, 1993) [58 FR 

14999], and 33–6980 (February 23, 1993) [58 FR 

15009] in which we comprehensively discuss the 

rules we adopted to govern mandated electronic 

filing. See also Release No. 33–7122 (December 19, 

1994) [59 FR 67752], in which we made the EDGAR 

rules final and applicable to all domestic 

registrants; Release No. 33–7427 (July 1, 1997) [62 

FR 36450], in which we adopted minor 

amendments to the EDGAR rules; Release No. 33– 

7472 (October 24, 1997) [62 FR 58647], in which 

we announced that, as of January 1, 1998, we would 

not accept in paper filings that we require filers to 

submit electronically; Release No. 34–40934 

(January 12, 1999) [64 FR 2843], in which we made 

mandatory the electronic filing of Form 13F; 

Release No. 33–7684 (May 17, 1999) [64 FR 27888], 

(A) Reports of stocks of grain, such as 

Forms 38, 38C, 38M and 38T, required 

to be filed pursuant to 17 CFR 1.44; 

(B) Statements of reporting traders on 

Form 40 required to be filed pursuant to 

17 CFR 18.04; 

(C) Statements concerning special 

calls on positions required to be filed 

pursuant to 17 CFR part 21; 

(D) Statements concerning 

identification of special accounts on 

Form 102 required to be filed pursuant 

to 17 CFR 17.01; 

(E) Reports required to be filed 

pursuant to parts 15 through 21 of this 

chapter; 

(F) Reports concerning option 

positions of large traders required to be 

filed pursuant to part 16 of this chapter; 

(G) Form 188; and 

(H) The following reports and 

statements that are also set forth in 

paragraph (b)(8) of this section, except 

as specified in 17 CFR 1.10(g)(2) or 17 

CFR 31.13(m): Forms 1–FR required to 

be filed pursuant to 17 CFR 1.10; 

FOCUS reports that are filed in lieu of 

Forms 1–FR pursuant to 17 CFR 1.10(h); 

Forms 2–FR required to be filed 

pursuant to 17 CFR 31.13; the 

accountant’s report on material 

inadequacies filed in accordance with 

17 CFR 1.16(c)(5); and all reports and 

statements required to be filed pursuant 

to 17 CFR 1.17(c)(6); 

* * * * * 

(8) Disclose information contained in 

or related to examination, operating, or 

condition reports prepared by, on behalf 

of, or for the use of the Commission or 

any other agency responsible for the 

regulation or supervision of financial 

institutions, including, but not limited 

to the following reports and statements 

that are also set forth in paragraph 

(b)(4)(i)(H) of this section, except as 

specified in 17 CFR 1.10(g)(2) or 17 CFR 

31.13(m): Forms 1–FR required to be 

filed pursuant to 17 CFR 1.10; FOCUS 

reports that are filed in lieu of Forms 1– 

FR pursuant to 17 CFR 1.10(h); Forms 

2–FR required to be filed pursuant to 17 

CFR 31.13; the accountant’s report on 

material inadequacies filed in 

accordance with 17 CFR 1.16(c)(5); and 

all reports and statements required to be 

filed pursuant to 17 CFR 1.17(c)(6); 

* * * * * 

Issued in Washington, DC, on January 30, 

2006, by the Commission. 

Jean A. Webb, 

Secretary of the Commission. 

[FR Doc. 06–982 Filed 2–1–06; 8:45 am] 

BILLING CODE 6351–01–P 

SECURITIES AND EXCHANGE 

COMMISSION 

17 CFR Part 232 

[Release Nos. 33–8656; 34–53186; 35– 

28081; 39–2441; IC–27219] 

RIN 3235–AG96 

Adoption of Updated EDGAR Filer 

Manual 

AGENCY: Securities and Exchange 

Commission. 

ACTION: Final rule. 

SUMMARY: The Securities and Exchange 

Commission (the Commission) is 

adopting revisions to the Electronic Data 

Gathering, Analysis, and Retrieval 

System (EDGAR) Filer Manual to reflect 

updates to the EDGAR system. The 

revisions are being made primarily to 

support the amended rules and forms 

adopted by the Commission requiring 

that certain open-end management 

investment companies and insurance 

company separate accounts identify in 

their EDGAR submissions information 

relating to their investment company 

type, series and classes (or contracts, in 

the case of separate accounts), and 

ticker symbols. Revisions are also being 

made to support the final rule requiring 

that Form 25–NSE be filed 

electronically. In addition, revisions are 

being made to revoke submission types 

based on the Public Utility Holding 

Company Act of 1935 which was 

repealed in the enactment of the Energy 

Policy Act of 2005. Finally, revisions are 

being made to complete the removal of 

the submission types rescinded on 

December 1, 2005 as a result of the 

adoption of securities offering reform 

initiatives. 

The revisions to the Filer Manual 

reflect changes within Volumes I and II, 

entitled EDGAR Filer Manual, Volume I: 

‘‘General Information,’’ Version 2 

(February 2006) and EDGAR Filer 

Manual, Volume II: ‘‘EDGAR Filing,’’ 

Version 3 (February 2006) respectively. 

The updated manual will be 

incorporated by reference into the Code 

of Federal Regulations. 

EFFECTIVE DATE: February 6, 2006. The 

incorporation by reference of the 

EDGAR Filer Manual is approved by the 

Director of the Federal Register as of 

February 6, 2006. 

FOR FURTHER INFORMATION CONTACT: In 

the Office of Information Technology, 

Rick Heroux, at (202) 551–8800; for 

questions concerning the rescinding of 

Public Utility Holding Company Act of 

1935 submission types, in the Division 

of Investment Management, Catherine 

A. Fisher, Assistant Director, Office of 

Public Utility Regulation at (202) 551– 

6944; for questions concerning 

Securities Offering Reform, in the 

Division of Corporation Finance, 

Herbert Scholl, Office Chief, EDGAR 

and Information Analysis at (202) 551– 

3615; for questions concerning the Form 

25–NSE filings, in the Division of 

Market Regulation, Sharon Lawson, 

Senior Special Counsel, at (202) 551– 

5605; for questions concerning the 

inclusion of series and class (contract) 

data in filings for open-end management 

investment companies and insurance 

company separate accounts, in the 

Division of Investment Management, 

Ruth Armfield Sanders, Senior Special 

Counsel, at (202) 551–6989; and, in the 

Office of Filings and Information 

Services, Shirley Slocum, at (202) 551– 

8900. 

SUPPLEMENTARY INFORMATION: Today we 

are adopting an updated EDGAR Filer 

Manual (Filer Manual). The Filer 

Manual describes the technical 

formatting requirements for the 

preparation and submission of 

electronic filings through the EDGAR 

system.1 It also describes the 

requirements for filing using 

EDGARLink 2 and the Online Forms/ 

XML Web site. 

The Filer Manual contains all the 

technical specifications for filers to 

submit filings using the EDGAR system. 

Filers must comply with the applicable 

provisions of the Filer Manual in order 

to assure the timely acceptance and 

processing of filings made in electronic 

format.3 Filers should consult the Filer 

Manual in conjunction with our rules 

governing mandated electronic filing 

when preparing documents for 

electronic submission.4


wwhite on PROD1PC61 with RULES
Federal Register / Vol. 71, No. 22 / Thursday, February 2, 2006 / Rules and Regulations 5597 

in which we adopted amendments to implement 

the first stage of EDGAR modernization; Release No. 

33–7855 (April 24, 2000) [65 FR 24788], in which 

we implemented EDGAR Release 7.0; Release No. 

33–7999 (August 7, 2001) [66 FR 42941], in which 

we implemented EDGAR Release 7.5; Release No. 

33–8007 (September 24, 2001) [66 FR 49829], in 

which we implemented EDGAR Release 8.0; 

Release No. 33–8224 (April 30, 2003) [68 FR 24345], 

in which we implemented EDGAR Release 8.5; 

Release Nos. 33–8255 (July 22, 2003) [68 FR 44876] 

and 33–8255A (September 4, 2003) [68 FR 53289] 

in which we implemented EDGAR Release 8.6; 

Release No. 33–8409 (April 19, 2004) [69 FR 21954] 

in which we implemented EDGAR Release 8.7; 

Release No. 33–8454 (August 6, 2004) [69 FR 49803] 

in which we implemented EDGAR Release 8.8; 

Release No. 33–8528 (February 3, 2005) [70 FR 

6573] in which we implemented EDGAR Release 

8.10; Release No. 33–8573 (May 19, 2005) [70 FR 

30899] in which we implemented EDGAR Release 

9.0; Release No. 33–8612 (September 21, 2005) [70 

FR 57130] in which the Commission granted the 

authorization to publish the release adopting the 

reorganized EDGAR Filer Manual; and Release No. 

33–8633 (November 1, 2005) [70 FR 67350] in 

which we implemented EDGAR Release 9.2. 

5See Rulemaking for EDGAR System, Release No. 

33–8590 (July 18, 2005) [70 FR 43558 (July 27, 

2005)]. 

6 In a prior release, Commission updates to the 

Filer Manual supporting the issuer submission type 

25 were included. This version of the manual 

includes updates for submission type 25–NSE 

which will be filed by the National Securities 

Exchanges. Submission type 25 and form type 25– 

NSE will both be a required electronic form starting 

on April 24, 2006. See Removal From Listing and 

Registration of Securities Pursuant to Section 12(d) 

of the Securities Exchange Act of 1934, Release No. 

34–52029 (July 14, 2005) [70 FR 42456]. 

7 5 U.S.C. 553(b). 

8 5 U.S.C. 601–612. 

9 5 U.S.C. 553(d)(3). 

10 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a). 

11 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78w, and 

78ll. 

12 15 U.S.C. 77sss. 

13 15 U.S.C. 80a–8, 80a–29, 80a–30, and 80a–37. 

The revisions are being made 

primarily to support the amended rules 

and forms adopted by the Commission 

requiring that certain open-end 

management investment companies and 

insurance company separate accounts 

identify in their EDGAR submissions 

information relating to their series and 

classes (or contracts, in the case of 

separate accounts).5 Specifically, we 

will be adding fields to certain EDGAR 

submission templates for use by certain 

open-end management investment 

company and insurance company 

separate account filers to identify their 

Investment Company Type and the 

series and classes (contracts) on behalf 

of which a filing is being made. 

Beginning February 6, 2006, filers 

would include information on existing 

series and classes (contracts) and new 

series and classes (contracts) on behalf 

of which a filing is made; they would 

also include information on series and 

classes (contracts) involved in mergers. 

(Filers were required to enter 

information on series and classes 

(contracts) in existence prior to 

February 6, 2006 via the 

www.edgarfiling.sec.gov Web site to 

obtain identifiers prior to that date.) 

In addition, revisions are being made 

to support the requirement to file Form 

25–NSE electronically.6

As a result of the adoption of 

securities offering reform initiatives, the 

submission of types S–2, S–2/A, F–2, F– 

2/A were eliminated. Amendments to 

these form types filed after December 1, 

2005 must comply with the 

requirements of Forms S–1/A, S–3/A, 

F–1/A or F–3/A as appropriate. 

The recent enactment of the Energy 

Policy Act of 2005 will result in the 

repeal of the Public Utility Holding 

Company Act of 1935 (‘‘1935 Act’’) 

effective February 8, 2006. Therefore, 

the EDGAR system will no longer accept 

1935 Act filings as of 5:30 PM on 

February 8, 2006. Submission types and 

references to the 1935 Act will be 

removed from the EDGAR Filer Manual 

in this release of the volume, but 1935 

Act submission types will be accepted 

for the period ending at the close of 

business on February 8th following the 

February 6th publication of the manual. 

The 1935 Act submission types will be 

removed from EDGARLink in a future 

release. 

For EDGAR Release 9.3, the 

EDGARLink software and submission 

templates 1, 2, and 3 will be updated to 

support the aforementioned submission 

type changes. All investment company 

filers should download and use the new 

software and submission templates to 

ensure that submissions will be 

processed successfully. Previous 

versions of the software and templates 

will not work properly for submissions 

that require series and class (contract) 

data. Notice of the update has 

previously been provided on the 

EDGAR Filing Web site and on the 

Commission’s public Web site. The 

discrete updates are reflected on the 

EDGAR Filing Web site and in the 

updated Filer Manual Volumes. 

Along with adoption of the Filer 

Manual, we are amending Rule 301 of 

Regulation S–T to provide for the 

incorporation by reference into the Code 

of Federal Regulations of today’s 

revisions. This incorporation by 

reference was approved by the Director 

of the Federal Register in accordance 

with 5 U.S.C. 552(a) and 1 CFR part 51. 

You may obtain paper copies of the 

updated Filer Manual at the following 

address: Public Reference Room, U.S. 

Securities and Exchange Commission, 

100 F Street, NE., Room 1580, 

Washington, DC 20549. We will post 

electronic format copies on the 

Commission’s Web site; the address for 

the Filer Manual is http://www.sec.gov/ 

info/edgar.shtml. You may also obtain 

copies from Thomson Financial, the 

paper document contractor for the 

Commission, at (800) 638–8241. 

Since the Filer Manual relates solely 

to agency procedures or practice, 

publication for notice and comment is 

not required under the Administrative 

Procedure Act (APA).7 It follows that 

the requirements of the Regulatory 

Flexibility Act 8 do not apply. 

The effective date for the updated 

Filer Manual and the rule amendments 

is February 6, 2006. In accordance with 

the APA,9 we find that there is good 

cause to establish an effective date less 

than 30 days after publication of these 

rules. The EDGAR system upgrade to 

Release 9.3 is scheduled to become 

available on February 6, 2006. The 

Commission believes that it is necessary 

to coordinate the effectiveness of the 

updated Filer Manual with the 

scheduled system upgrade. 

Statutory Basis 

We are adopting the amendments to 

Regulation S–T under Sections 6, 7, 8, 

10, and 19(a) of the Securities Act of 

1933,10 Sections 3, 12, 13, 14, 15, 23, 

and 35A of the Securities Exchange Act 

of 1934,11 Section 319 of the Trust 

Indenture Act of 1939,12 and Sections 8, 

30, 31, and 38 of the Investment 

Company Act of 1940.13

List of Subjects in 17 CFR Part 232 

Incorporation by reference, Reporting 

and recordkeeping requirements, 

Securities. 

Text of the Amendment 

■ In accordance with the foregoing, 

Title 17, Chapter II of the Code of 

Federal Regulations is amended as 

follows: 

PART 232—REGULATION S–T— 

GENERAL RULES AND REGULATIONS 

FOR ELECTRONIC FILINGS 

■ 1. The authority citation for part 232 

continues to read in part as follows: 

Authority: 15 U.S.C. 77f, 77g, 77h, 77j, 

77s(a), 77sss(a), 78c(b), 78l, 78m, 78n, 78o(d), 

78w(a), 78ll(d), 79t(a), 80a–8, 80a–29, 80a– 

30, 80a–37, and 7201 et seq.; and 18 U.S.C. 

1350. 

* * * * * 

■ 2. Section 232.301 is revised to read 

as follows: 

§ 232.301 EDGAR Filer Manual. 

Filers must prepare electronic filings 

in the manner prescribed by the EDGAR 

Filer Manual, promulgated by the 

Commission, which sets out the 


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5598 Federal Register / Vol. 71, No. 22 / Thursday, February 2, 2006 / Rules and Regulations 

technical formatting requirements for 

electronic submissions. The 

requirements for becoming an EDGAR 

Filer and updating company data are set 

forth in the EDGAR Filer Manual, 

Volume I: ‘‘General Information,’’ 

Version 2 (February 2006). The 

requirements for filing on EDGAR are 

set forth in the EDGAR Filer Manual, 

Volume II: ‘‘EDGAR Filing,’’ Version 3 

(February 2006). Additional provisions 

applicable to Form N–SAR filers are set 

forth in the EDGAR Filer Manual, 

Volume III: ‘‘N–SAR Supplement,’’ 

Version 1 (September 2005). All of these 

provisions have been incorporated by 

reference into the Code of Federal 

Regulations, which action was approved 

by the Director of the Federal Register 

in accordance with 5 U.S.C. 552(a) and 

1 CFR part 51. You must comply with 

these requirements in order for 

documents to be timely received and 

accepted. You can obtain paper copies 

of the EDGAR Filer Manual from the 

following address: Public Reference 

Room, U.S. Securities and Exchange 

Commission, 100 F Street, NE., Room 

1580, Washington, DC 20549 or by 

calling Thomson Financial at (800) 638– 

8241. Electronic copies are available on 

the Commission’s Web site. The address 

for the Filer Manual is http:// 

www.sec.gov/info/edgar.shtml. You can 

also photocopy the document at the 

National Archives and Records 

Administration (NARA). For 

information on the availability of this 

material at NARA, call 202–741–6030, 

or go to: http://www.archives.gov/ 

federal_register/ 

code_of_federal_regulations/ 

ibr_locations.html. 

By the Commission. 

Dated: January 27, 2006. 

Nancy M. Morris, 

Secretary. 

[FR Doc. 06–945 Filed 2–1–06; 8:45 am] 

BILLING CODE 8010–01–P 

DEPARTMENT OF THE TREASURY 

Alcohol and Tobacco Tax and Trade 

Bureau 

27 CFR Parts 19, 24, 25, 26 and 70 

[T.D. TTB–41] 

RIN 1513–AB17 

Quarterly Excise Tax Filing for Small 

Alcohol Excise Taxpayers (2005R– 

441P) 

AGENCY: Alcohol and Tobacco Tax and 

Trade Bureau, Treasury. 

ACTION: Temporary rule; Treasury 

decision. 

SUMMARY: This temporary rule 

implements the quarterly excise tax 

payment procedure for small alcohol 

excise taxpayers contained in section 

11127 of the Safe, Accountable, 

Flexible, Efficient Transportation Equity 

Act: A Legacy for Users, which 

amended section 5061 of the Internal 

Revenue Code of 1986. Before passage of 

this law, most Federal alcohol excise 

taxpayers paid the tax on a semimonthly 

basis. We are amending the applicable 

regulations on a temporary basis to 

incorporate the legislative change 

allowing quarterly payments. We also 

are soliciting comments from all 

interested parties on the 

implementation of this new procedure 

through a notice of proposed 

rulemaking published elsewhere in this 

issue of the Federal Register. 

DATES: Effective Date: This temporary 

rule is effective on January 1, 2006. 

FOR FURTHER INFORMATION CONTACT: For 

questions concerning quarterly filing 

procedures, contact James S. McCoy, 

National Revenue Center, Alcohol and 

Tobacco Tax and Trade Bureau (513– 

684–2120); for other questions 

concerning this document, contact 

Marjorie Ruhf, Regulations and Rulings 

Division, Alcohol and Tobacco Tax and 

Trade Bureau (202–927–8202 or 

marjorie.ruhf@ttb.gov). 

SUPPLEMENTARY INFORMATION: 

Background 

This temporary rule implements the 

statutory change contained in section 

11127 of the Safe, Accountable, 

Flexible, Efficient Transportation Equity 

Act: A Legacy for Users, Pub. L. 109–59, 

119 Stat. 1144 (‘‘the Act’’), signed by 

President Bush on August 10, 2005. 

Section 11127 of the Act amended 

section 5061(d) of the Internal Revenue 

Code of 1986 (IRC), 26 U.S.C. 5061(d), 

by redesignating paragraphs (4) and (5) 

as paragraphs (5) and (6), respectively, 

and by inserting a new paragraph (4) 

which allows certain Federal alcohol 

excise taxpayers to pay taxes quarterly, 

rather than on a semimonthly basis as 

provided in section 5061(d) before the 

amendment. This new provision applies 

to quarterly tax payment periods 

beginning on and after January 1, 2006. 

New paragraph (4) of section 5061(d) 

specifically references taxes imposed 

under subparts A, C, and D of part I of 

subchapter A of chapter 51 of the IRC 

and section 7652 of the IRC. The taxes 

imposed under subparts A, C, and D 

involve gallonage taxes on distilled 

spirits (26 U.S.C. 5001), wines (26 

U.S.C. 5041), and beer (26 U.S.C. 5051). 

These taxes apply to spirits, wines, and 

beer produced in or imported into the 

United States. The Alcohol and Tobacco 

Tax and Trade Bureau (TTB) collects 

these taxes from proprietors of domestic 

bonded premises pursuant to 

regulations contained in 27 CFR parts 

19, 24, and 25, and the Bureau of 

Customs and Border Protection (CBP) 

collects these taxes from importers of 

these products pursuant to regulations 

contained in title 19 of the CFR. Section 

7652 (26 U.S.C. 7652) imposes a tax on 

spirits, wines, and beer coming to the 

United States from Puerto Rico and the 

U.S. Virgin Islands. TTB collects these 

taxes from regulated premises in Puerto 

Rico under regulations in 27 CFR part 

26, and CBP collects these taxes 

pursuant to title 19 of the CFR when the 

products in question come to the United 

States from the U.S. Virgin Islands. Tax 

payments in connection with 

transactions that are subject to 

regulations administered by CBP are not 

dealt with in this document. 

The provisions of new paragraph (4) 

apply to ‘‘any taxpayer who reasonably 

expects to be liable for not more than 

$50,000 in taxes * * * for the calendar 

year and who was liable for not more 

than $50,000 in such taxes in the 

preceding calendar year.’’ In such a case 

the taxpayer must pay the tax no later 

than the 14th day after the last day of 

the calendar quarter during which the 

action giving rise to the tax (that is, 

withdrawal, removal, entry, and 

bringing in from Puerto Rico) occurs. 

The statute defines a ‘‘calendar quarter’’ 

as the three-month period ending on 

March 31, June 30, September 30, or 

December 31. 

New paragraph (4) also provides that 

the quarterly tax payment procedure 

does not apply to a taxpayer for any 

remaining portion of the calendar year 

following the date on which the 

aggregate amount of tax due from the 

taxpayer exceeds $50,000. If at any 

point during the year the taxpayer’s 

liability exceeds $50,000, any tax that 

has not been paid on that date becomes 

due on the 14th day after the last day 

of the semimonthly period in which that 

date falls. Thus, in effect, a taxpayer 

whose taxpayments exceed the $50,000 

limit during the calendar year is 

required to revert to the semimonthly 

payment procedure for the remainder of 

the year. 

Basic Interpretative Considerations 

Based on a careful reading of the 

statutory language, TTB has applied the 

following considerations in drafting the 

implementing regulatory changes set 

forth in this document. 


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