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#### Matter of Pelham Park Railroad.—Elisha Horton, of White Plains; Arthur J. Burns, of Yonkers; Stephen D. Horton, of Peekskill, appointed Commissioners. The People of the State of New York, Respondent, v. William Powers, Appellant.

Conviction reversed and new trial granted.—

Opinion by

Barnard, P. J.
Docket: EBSA-2010-0050 

Definition of the Term ‘‘Fiduciary’’ 

Comment On: EBSA-2010-0050-0001 

Definition of the Term Fiduciary 

Document: EBSA-2010-0050-DRAFT-0016 

Comment on FR Doc # 2010-26236 

Submitter Information 

Name: Peter H Briggs 

Address: 

306 E Jefferson St 

Charlottesville, VA, 22902 

Email: pbriggs@shareholderstrategies.com 

Phone: 434-984-0474 

Organization: Shareholder Strategies, Inc. 

General Comment 

Additional comments from Shareholder Strategies, Inc. 

1) No well-informed person or entity would ever serve as a Fiduciary (a grave responsibility) of an ESOP 

without having his own specialized ESOP counsel. If this rule if finalized, our firm would have to engage a 

qualified ESOP attorney for each and every case we work on. The estimate that the fees borne by Plan 

Sponsors would double or treble is probably low, for this reason. 

2) Continued investigation into Fiduciary Liability Insurance for ESOP appraisers concludes that there is 

nothing available. There is no such product. There are good reasons why. 

3) Continued discussions with well-informed specialists indicates that the confusion factor at the Trustee 

level will be considerable under the new rule. Who is the boss? If my firm is a Fiduciary, I will certainly 

not feel as though I work for the Trustee. I will bear as much litigation risk as he. 

4) Again, it is unclear whether ESOP appraisers will be able to accept a variety of facts as presented to 

them without confirming them. Limiting Conditions are necessary in the appraisal field. Does each of you 

at the DOL feel we as a nation should be spending many thousands of dollars for a simple residential real 

estate appraisal so the appraiser can dig the soil and check for heating oil, check for engineering flaws, 

termites, a a host of other things that he necessarily assumes in his $400 appraisal? Of course not. Nor 

do you want my firm to hire Special Agent Gibbs of NCIS to confirm everything we are told about the 

subject company. But having the necessary Limiting Conditions may very well be inconsistent 

(impossible?) in our role as Fiduciaries. 

5) I never would have entered this field and built my practice if I knew I would be a Fiduciary of 45 

ESOPs. I might as well put one bullet in the barrel of a handgun and point it at my head and then pull 

the trigger. 

PUBLIC SUBMISSION 

As of: February 02, 2011 

Received: February 01, 2011 

Status: Pending_Post 

Tracking No. 80bd82d5 

Comments Due: February 03, 2011

Submission Type: Web

Page 1 of 1

https://fdms.erulemaking.net/fdms-web-agency/component/submitterInfoCoverPage?Call=P... 2/2/2011
Exhibit




Exhibit 10.1
Amendment


to the Committed Revolving Credit Facility in the amount of USD 50.000.000, between Norðurál Grundartangi ehf., reg. no: 570297-2609, as the Borrower and Landsbankinn hf., reg. no. 471008-0280, as the Bank, dated November 27th 2013 (hereinafter referred to as the “Agreement”).


The Borrower and the Bank have agreed to make the following amendments to the Agreement:


		
	1)
	Libor




Definition of “Libor” in Clause 1.1 in the Agreement shall hereafter be as follows:


“Libor


means in relation to any amount to be advanced to, or owing by the Borrower hereunder on which interest for a given period is to accrue or be calculated, the percentage rate per annum equal to the offered quotation which appears on:


		
	a)
	Thomson Reuters or Bloomberg, ICE Benchmark Administration (ICE LIBOR), for the relevant currency for the period of the relevant Interest Period as at 11:00 a.m. (London time) 2 Banking Days prior to commencement of the relevant Interest Period;


		
	b)
	if no relevant quotes are available under (a) above an alternative variable rate shall be reasonably determined by the Lender.


Notwithstanding the foregoing, in no event shall LIBOR be less than 0.0%"
		
	2)
	Margin


Definition of “Margin” in Clause 1.1 in the Agreement shall hereafter be as follows: “Margin means 3,60% per annum.”
		
	3)
	Termination date


Definition of Termination Date in Clause 1.1 in the Agreement shall hereafter be as follows:
“Termination Date
means November 27th, 2018”
		
	4)
	Extension Fee




New clause 14.5 shall be added to article 14 (EXPENSES) and will be as follows from the signature date of this amendment:


“ 14.5 Extension Fee









In case of the Borrower request to extend the terms of this Agreement, the Borrower shall pay the bank an extension fee if such request is agreed by the Bank.”


		
	5)
	Other Provisions




For new extended Termination Date according to clause 3 in this amendment and in accordance with clause 14.5 in the Agreement, the Borrower shall pay the Bank extension fee amounting to 0,2% of the Facility Amount.


The Borrower accepts by signing this Amendment that the extension fee will be charged of the Borrower bank account. 


Otherwise as not specifically stated in this Amendment, the Agreement shall be unaffected and shall be governed by the terms and conditions set forth in the Agreement.


The   parties   hereto   have   caused   this   Amendment   to   be   duly   executed   in
Reykjavik, on April 14, 2016.


This Amendment has been prepared and signed in two copies of equal legal force, one copy for the Bank, and one copy for the Borrower.






On behalf of the Borrower    On behalf of Landsbankinn hf.


  /s/ Ragnar Gudmundsson                  /s/ Steinthor Palsson        




  /s/ Kristinn Bjarnason                      /s/  Olafur Magnusson
From: Auburn Phillips

To: E-OHPSCA2713.EBSA

Subject: Thank you for supporting birth control access for all women

Date: Wednesday, August 03, 2011 9:18:55 AM

Dear Kathleen Sebelius, Secretary of Health & Human Services,

I commend the Department of Health & Human Services' landmark decision requiring health insurers to

cover the full cost of contraception, with no co-pay, beginning in August 2012.

This policy places a much-needed importance on women's health that is too-often not a priority in

health care policy. Birth control is a critical part of preventive care, and making contraception available

to all women, regardless of their insurance or ability to pay for it, will significantly reduce long-term

health care costs associated with unplanned pregnancies.

Thank you for prioritizing women's basic health care needs.

Sincerely,

Auburn Phillips

509 Mary Cameron Cres N

Lethbridge, AB 11111
#### HENRY A. BOCK, PLAINTIFF-RESPONDENT, v. GABRIEL FEIGELSON, DEFENDANT-APPELLANT.

Submitted October term, 1932

Decided May 3, 1933.

*360Before Justices Then chard, Case and Brogan.

Por the defendant-appellant, *George H. Rosenstein.*

Por the plaintiff-respondent, *Brenner & Eresch (Samuel E.*Eresch, of counsel).'

Per Curiam.

On April 3d, 1931, the plaintiff below entered into a contract with Peigelson Brothers to sell a stationery store in Staten Island for the sum of $17,500. This contract signed by Henry A. Bock, as vendor, Peigelson Brothers and Sam Peigelson, as vendees, called for a down payment of $500. The defendant below, who is the appellant here, Gabriel Peigelson, was not a member of the vendee group, but was the maker of a check for $500 which was given to the plaintiff as the initial payment. Bock endorsed the check, presented it at the bank and found that payment had been stopped. Suit was brought upon the check and judgment for the full amount recovered by the plaintiff.

Peigelson appeals on two grounds. First, that there was lack of'consideration as to him and, secondly, breach of guaranty on the part of the respondent. There is no merit to either point. Certainly it was sufficient consideration that the plaintiff obligated himself to sell his business. When the defendant below gave his check to the plaintiff, the plaintiff • was bound to carry out the terms of the contract and sell his business to Feigelson Brothers for the agreed sum. The appellant cannot say that there was no consideration for that payment. That question has been disposed of, and adversely to his contention, many times. *O’Toole*v. O’Toole, 10 *N. J. Mis. R.*159; 158 *Atl. Rep.*337; *Penbrook Trust Co.*v. *Wiegand & Co.,*100 *N. J. L.*353; 126 *Atl. Rep.*404.

The second point that there was a failure of respondent’s guaranty is also without merit The agreement between the *361parties provides, “the seller also guarantees the present lease to July 1st, 1934, at $90.50 per month with an option to renew for five years at the same rent.” It was admitted by the plaintiff that the lease he had at the time of the agreement contained no provision for a five-year renewal option. This failure on the part of the plaintiff would not avail the defendant. The only one that could complain about that breach would be Feigelson Brothers, who were the purchasers. Then, too, this covenant in the agreement was a condition subsequent. The court, sitting without a jury, found that the plaintiff’s covenant was to obtain a five-year lease when desired. It is apparent that the plaintiff was not afforded much opportunity to obtain this renewal since the check in question, dated April 3d, 1931, was, when presented on April 6th, 1931, dishonored.

The judgment of the court below will be affirmed, with costs.
Peter A. Lefkln 

SeniwWaeR.esldenl - and Extmra! AM 

Office of Regulaticms and Inberpretatians 

Employee Bemefits Security Administration 

DepartmaPtofumr 

200 constitution Avenue, NW 

N-5655 

washjngkm,DC 20210 

Attention: Lifeaime Incame Joint Ebrlng: September 14,2014 

Dear SirAllianz @ 

Allianz of Amcrica respectfully mks petmidm to dfy at the combined kmhg being 

convened by the merit of Labr and the Departme of Treasury on September 14, 

2010 focusing upon issues relating to lifetime incume for participants and beneficiaries in 

rchment plans. Presenting for the company will be Pmfessur ScMomo Benarbi with 

UCLA who has submitted a regort for Allianz of America to the Department of Lsrbor in 

nqxme to its Request fa ~nfduu (RFT) that was published in the Fded Register ,- on.F~.l*~20rsr - - < _-- - ,- -, - 

Professor Benartzi is a well recognized expert on hbvioral h(3e and through his 

reseatrch and publications has identified obstacles to savings and how the risk sensitivity 

of reha is signifidy er tb the average person. His report, Behavioral 

Floance and the Post-Rstiremcnt Cdda that waa submitted as part of the RFI ah 

addressed the issue of guaranteed lifetime income. 

The AUiafiz of America testimony presented by Professor Bend will focus heavily 

upon issues 1 and 2 that wem articulated in your Notice of Hearing, These include 

cmmrns afkthg the Choice of Lifetime Income relative to Other Options d the type 

of information tbat would assist pariicipnts regding the management and spending 

down of their retitement benefits. 
I would also anticipate that he will address issue number 3, providing insights on how a 

benefits statement can be improved to bettcr durn& 401(k) participants about lifbhe 

stream of income alternatives to lump sum distribution. 

Being very well aware a large number of people seek to testify, and the time limitations 

rhatneedtobehped, Pro~Benartzi'sarattcstimonywiUbenolongerthanttn 

minutes, and any fnrther elaboration of it will be submitted as part of the written record. 

Thank you fbr your time and attention to this matter. Please fml free to contact me by 

email at Peter.Le~n@mac.com, or by phone at (202) 785-3575.
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* Pursuant to 5 TH C IR . R. 47.5, the court has determined

that this opinion should not be published and is not precedent except under the limited circumstances set forth in 5 TH C IR . R. 47.5.4. United States Court of Appeals Fifth Circuit 

## FILED February 18, 2004 Charles R. Fulbruge III Clerk IN THE UNITED STATES COURT OF APPEALS

FOR THE FIFTH CIRCUIT

No. 03-10152 Conference Calendar

UNITED STATES OF AMERICA, Plaintiff-Appellee,

versus RAUL CAMARGO FLORES, also known as Woody, Defendant-Appellant.

-------------------- Appeal from the United States District Court for the Northern District of Texas USDC No. 5:02-CR-87-8-C

-------------------- Before HIGGINBOTHAM, EMILIO M. GARZA, and PRADO, Circuit Judges.
PER CURIAM: * Raul Camargo Flores appeals from his sentence for possession with intent to distribute more than 50 grams of methamphetamine and aiding and abetting in violation of 21 U.S.C. §§ 841(a)(1) and (b)(1)(A) and 18 U.S.C. § 2. He argues that the district court erred in determining that his prior escape offense in violation of 18 U.S.C. § 751 was a crime of violence under U.S.S.G. § 4B1.1, the career offender sentencing guideline. HeNo. 03-10152 -2- concedes that this issue is foreclosed and raises it to preserve for further review. Flores’s knowing escape from federal custody constitutes a crime of violence within the meaning of U.S.S.G. § 4B1.1. See United States v. Ruiz , 180 F.3d 675, 677 (5th Cir. 1999) . The district court did not err in making an adjustment to Flores’s offense level under the career offender sentencing guideline.
See id.
AFFIRMED.
Motion Granted; Appeal Dismissed and Me morandum Opinion filed October 30 ,

2012.

In The



## Fourteenth Court of Appeals

NO. 14

- 12

- 00577

- CV

SAMAH ABU

- MAH M EED , Appellant

V.

ABDULNASSIR TAMIMI , Appellee

On Appeal from the 246th District Court

Harris Count y, Texas Trial Court Cause No. 2011

- 40720



### M E M O R A N D U M O P I N I O N

This is an appeal from a final decree of divorce signed March 19, 2012 . On

October 16 , 2012, appellant filed a motion to dismiss the appeal. See Tex. R. App. P.
42.1. The motion is granted.

Ac cordingly, the appeal is ordered dismissed.

PER CURIAM

Panel consists of Chief Justice Hedges and Justices Brown and Busby.
----

----

III Paziņojumi

Reģionu komiteja

----

PAZIŅOJUMS PAR VAKANCI CDR/A/18/04

(2004/C 143 A/01)

Konsultatīvā darba,ārējo un starpinstitūciju sakaru pārvaldes

DIREKTORS (-E)

(Kategorija A*, līmenis A*15)

1.   VAKANCE

Reģionu komiteja ir nolēmusi izsludināt vakanci uz direktora amatu (kategorija A*, līmenis A*15) saskaņā ar Personāla nolikuma 29. panta 2. punktu.

Amata būtība ir vadīt Konsultatīvā darba, ārējo un starpinstitūciju sakaru pārvaldi.

Saskaņā ar Reģionu komitejas Reglamenta 63. punktu, iecēlējinstitūcija šim amatam ir Reģionu komitejas birojs, kurš rīkojas saskaņā ar ģenerālsekretāra priekšlikumu.

2.   PIENĀKUMI

Ģenerālsekretāra pakļautībā direktors vada pārvaldi, kas Eiropas likumdošanas procesa ietvaros nodrošina ar Eiropas Savienības līgumiem Reģionu komitejai piešķirto kompetences ietvaru īstenošanu. Direktora(-es) konkrētie pienākumi ir:

3.   PRASĪBAS

A.   VISPĀRĒJĀS PRASĪBAS

Kandidātiem ir jābūt:

B.   SPECIFISKĀS PRASĪBAS

4.   PIETEIKŠANĀS

Kandidāta pieteikums jānosūta ierakstītā vēstulē Reģionu komitejas administrācijas direktora sekretariātam, Rue Montoyer 92-102, B-1000 Brussels, vēlākais, līdz 2004. gada 7. jūlijam.

Pieteikumam jāpievieno detalizēts dzīvesgājuma apraksts (curriculum vitae) un visi pārējie apliecinošie dokumenti.

----

(1)  Eiropas Savienības oficiālās valodas ir: angļu, čehu, dāņu, franču, grieķu, holandiešu, igauņu, itāļu, latviešu, lietuviešu, maltiešu, poļu, portugāļu, slovaku, slovēņu, somu, spāņu, ungāru, vācu, zviedru.

----
<PAGE>   1
                                                                      Exhibit 23

                           [Letterhead of Porat & Co.]

                                                                  March 26, 2001

Arthur Andersen & Co.
1345 Avenue of the Americas
New York, N.Y. 10105

Gentlemen,

                 Re: Consent of Independent Public Accountants
                        of Hod Hasharon Sport Center Ltd.

As independent public accountants of Hod Hasharon Sport Center Ltd, we hereby
consent to the incorporation of our report included in this Form 10-K, into the
Company's previously filed Registration Statement File No. 333-61895, and No.
333-55970.

                                                         Porat & Co.


                                                       /s/ Porat & Co.
                                             Certified Public Accountants (ISR.)
Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Department of the Treasury

###### Internal Revenue Service

          - 26 CFR Part 1
          - [REG-106228-22]
          - RIN 1545-BQ61

# AGENCY:

Internal Revenue Service (IRS), Treasury.

# ACTION:

Cancellation of a notice of public hearing on a proposed rulemaking.

# SUMMARY:

This document cancels a public hearing on proposed regulations that would identify transactions that are the same as, or substantially similar to, certain Malta personal retirement scheme transactions as listed transactions, a type of reportable transaction.

# DATES:

The public hearing scheduled for September 21, 2023, at 10 a.m. ET is cancelled.

# FOR FURTHER INFORMATION CONTACT:

Vivian Hayes of the Publications and Regulations Branch, Associate Chief Counsel (Procedure and Administration) at (202) 317-6901 (not a toll-free number).

# SUPPLEMENTARY INFORMATION:

                    A notice of proposed rulemaking and a notice of public hearing that appeared in the                     **Federal Register**                     on June 7, 2023 (88 FR 37186) announced that a public hearing being held in person and by teleconference was scheduled for September 21, 2023, at 10 a.m. ET. The subject of the public hearing is under 26 CFR part 1.                

The public comment period for these regulations expired on August 7, 2023. The notice of proposed rulemaking and notice of public hearing instructed those interested in testifying at the public hearing to submit a request to testify and an outline of the topics to be addressed. We did not receive a request to testify at the Public Hearing. Therefore, the public hearing scheduled for September 21, 2023, at 10 a.m. ET is cancelled.

Oluwafunmilayo A. Taylor,

Branch Chief, Publications and Regulations Branch, Associate Chief Counsel, (Procedure & Administration).

[FR Doc. 2023-18626 Filed 8-28-23; 8:45 am]

BILLING CODE 4830-01-P