72356 Federal Register / Vol. 88, No. 202 / Friday, October 20, 2023 / Rules and Regulations 

DEPARTMENT OF TRANSPORTATION 

Federal Aviation Administration 

14 CFR Part 71 

[Docket No. FAA–2021–0850; Airspace 

Docket No. 21–ANM–26] 

RIN 2120–AA66 

Modification of Class E Airspace; 

Northeast Wyoming Regional Airport, 

Gillette, WY 

AGENCY: Federal Aviation 

Administration (FAA), DOT. 

ACTION: Final rule. 

SUMMARY: This action modifies the Class 

E airspace extending upward from 700 

feet above the surface at Northeast 

Wyoming Regional Airport, Gillette, 

WY. This action supports the safety and 

management of instrument flight rules 

(IFR) operations at the airport. 

DATES: Effective date 0901 UTC, January 

25, 2024. The Director of the Federal 

Register approves this incorporation by 

reference action under 1 CFR part 51, 

subject to the annual revision of FAA 

Order JO 7400.11 and publication of 

conforming amendments. 

ADDRESSES: A copy of the Notice of 

Proposed Rulemaking (NPRM), all 

comments received, this final rule, and 

all background material may be viewed 

online at www.regulations.gov using the 

FAA Docket number. Electronic 

retrieval help and guidelines are 

available on the website. It is available 

24 hours each day, 365 days each year. 

FAA Order JO 7400.11H, Airspace 

Designations and Reporting Points, and 

subsequent amendments can be viewed 

online at www.faa.gov/air_traffic/ 

publications/. You may also contact the 

Rules and Regulations Group, Office of 

Policy, Federal Aviation 

Administration, 800 Independence 

Avenue SW, Washington, DC 20591; 

telephone: (202) 267–8783. 

FOR FURTHER INFORMATION CONTACT: 

Nathan A. Chaffman, Federal Aviation 

Administration, Western Service Center, 

Operations Support Group, 2200 S. 

216th Street, Des Moines, WA 98198; 

telephone (206) 231–3460. 

SUPPLEMENTARY INFORMATION: 

Authority for This Rulemaking 

The FAA’s authority to issue rules 

regarding aviation safety is found in 

Title 49 of the United States Code. 

Subtitle I, Section 106 describes the 

authority of the FAA Administrator. 

Subtitle VII, Aviation Programs, 

describes in more detail the scope of the 

agency’s authority. This rulemaking is 

promulgated under the authority 

described in Subtitle VII, Part A, 

Subpart I, Section 40103. Under that 

section, the FAA is charged with 

prescribing regulations to assign the use 

of the airspace necessary to ensure the 

safety of aircraft and the efficient use of 

airspace. This regulation is within the 

scope of that authority as it modifies 

Class E airspace to support IFR 

operations at Northeast Wyoming 

Regional Airport, Gillette, WY. 

History 

The FAA published a notice of 

proposed rulemaking for Docket No. 

FAA–2021–0850 in the Federal Register 

(88 FR 38412; June 13, 2023) proposing 

to modify Class E airspace at Northeast 

Wyoming Regional Airport, Gillette, 

WY. Interested parties were invited to 

participate in this rulemaking effort by 

submitting written comments on the 

proposal to the FAA. No comments 

were received. 

Differences From the NPRM 

Subsequent to the publication of the 

NPRM, the FAA modified the Class E5 

Airspace legal description for Northeast 

Wyoming Regional Airport, Gillette, 

WY, to simplify and shorten the 

description. The phrase ‘‘and that 

airspace’’ was removed from the 

description, and the phrase ‘‘that 

airspace’’ was replaced with the word 

‘‘within.’’ Those changes are reflected in 

this final rule. 

Incorporation by Reference 

Class E5 airspace areas are published 

in paragraph 6005 of FAA Order JO 

7400.11, Airspace Designations and 

Reporting Points, which is incorporated 

by reference in 14 CFR 71.1 on an 

annual basis. This document amends 

the current version of that order, FAA 

Order JO 7400.11H, dated August 11, 

2023, and effective September 15, 2023. 

FAA Order JO 7400.11H is publicly 

available as listed in the ADDRESSES

section of this document. These 

amendments will be published in the 

next update to FAA Order JO 7400.11. 

FAA Order JO 7400.11H lists Class A, 

B, C, D, and E airspace areas, air traffic 

service routes, and reporting points. 

The Rule 

This action amends 14 CFR part 71 by 

modifying the Class E airspace 

extending upward from 700 feet above 

the surface at Northeast Wyoming 

Regional Airport, Gillette, WY. 

The Class E airspace extending 

upward from 700 feet above the surface 

is modified to include a 5-mile radius of 

the airport. This area accommodates 

arriving IFR operations below 1,500 feet 

above the surface and departing IFR 

operations until they reach 1,200 feet 

above the surface. 

Regulatory Notices and Analyses 

The FAA has determined that this 

regulation only involves an established 

body of technical regulations for which 

frequent and routine amendments are 

necessary to keep them operationally 

current. It, therefore: (1) is not a 

‘‘significant regulatory action’’ under 

Executive Order 12866; (2) is not a 

‘‘significant rule’’ under DOT 

Regulatory Policies and Procedures (44 

FR 11034; February 26, 1979); and (3) 

does not warrant preparation of a 

regulatory evaluation as the anticipated 

impact is so minimal. Since this is a 

routine matter that only affects air traffic 

procedures and air navigation, it is 

certified that this rule, when 

promulgated, does not have a significant 

economic impact on a substantial 

number of small entities under the 

criteria of the Regulatory Flexibility Act. 

Environmental Review 

The FAA has determined that this 

action qualifies for categorical exclusion 

under the National Environmental 

Policy Act in accordance with FAA 

Order 1050.1F, ‘‘Environmental 

Impacts: Policies and Procedures,’’ 

paragraph 5–6.5.a. This airspace action 

is not expected to cause any potentially 

significant environmental impacts, and 

no extraordinary circumstances exist 

that warrant preparation of an 

environmental assessment. 

List of Subjects in 14 CFR Part 71 

Airspace, Incorporation by reference, 

Navigation (air). 

The Amendment 

In consideration of the foregoing, the 

Federal Aviation Administration 

amends 14 CFR part 71 as follows: 

PART 71—DESIGNATION OF CLASS A, 

B, C, D, AND E AIRSPACE AREAS; AIR 

TRAFFIC SERVICE ROUTES; AND 

REPORTING POINTS 

■ 1. The authority citation for 14 CFR 

part 71 continues to read as follows: 

Authority: 49 U.S.C. 106(f), 106(g), 40103, 

40113, 40120; E.O. 10854, 24 FR 9565, 3 CFR, 

1959–1963 Comp., p. 389. 

§ 71.1 [Amended] 

■ 2. The incorporation by reeference in 

14 CFR part 71.1 of FAA Order JO 

7400.11H, Airspace Designations and 

Reporting Points, dated August 11, 

2023, and effective September 15, 2023, 

is amended as follows: 


ddrumheller on DSK120RN23PROD with RULES1
Federal Register / Vol. 88, No. 202 / Friday, October 20, 2023 / Rules and Regulations 72357 

1Section 302 of the Employee Retirement Income 

Security Act of 1974, Public Law 93–406, 88 Stat. 

829 (1974), as amended (ERISA), sets forth funding 

rules that are parallel to those in section 412 of the 

Code, and section 303 of ERISA sets forth 

additional funding rules for defined benefit plans 

(other than multiemployer plans) that are parallel 

to those in section 430 of the Code. Pursuant to 

section 101 of Reorganization Plan No. 4 of 1978, 

5 U.S.C. App., as amended, the Secretary of the 

Treasury has interpretive jurisdiction over the 

subject matter addressed in these regulations for 

purposes of ERISA, as well as the Code. Thus, these 

Treasury regulations issued under section 430 of 

the Code also apply for purposes of section 303 of 

ERISA. Similarly, Treasury regulations under 

sections 431 and 433 apply for purposes of sections 

304 and 306 of ERISA. 

Paragraph 6005 Class E Airspace Areas 

Extending Upward From 700 Feet or More 

Above the Surface of the Earth. 

* * * * * 

ANM WY E5 Gillette, WY [Amended] 

Northeast Wyoming Regional Airport, WY 

(Lat. 44°20′56′′ N, long. 105°32′22′′ W) 

That airspace extending upward from 700 

feet above the surface within a 5-mile radius 

of the airport, within 4 miles each side of the 

170° bearing extending from the 5-mile 

radius to 14 miles south of the airport, and 

within 4 miles each side of the 350° bearing 

extending from the 5-mile radius to 11 miles 

north of the airport. 

* * * * * 

Issued in Des Moines, Washington, on 

October 13, 2023. 

B.G. Chew, 

Group Manager, Operations Support Group, 

Western Service Center. 

[FR Doc. 2023–23123 Filed 10–19–23; 8:45 am] 

BILLING CODE 4910–13–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9979] 

RIN 1545–BQ81 

Additional Guidance on Low-Income 

Communities Bonus Credit Program 

Correction 

In Rule Document 2023–17078, 

appearing on pages 55506 to 55548 in 

the issue of Tuesday, August 15, 2023, 

make the following correction: 

PART 1 [Corrected] 

■ On page 55540, in the second column, 

beginning on line 40, the Authority 

citation is corrected to read as forth 

below: 

Authority: 26 U.S.C. 7805 unless otherwise 

noted. 

* * * * * 

Section 1.48(e)–1 issued under 26 U.S.C. 

48 

* * * * * 

[FR Doc. C2–2023–17078 Filed 10–19–23; 8:45 am] 

BILLING CODE 0099–10–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 1 

[TD 9983] 

RIN 1545–BQ14 

Mortality Tables for Determining 

Present Value Under Defined Benefit 

Pension Plans 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations. 

SUMMARY: This document sets forth final 

regulations prescribing mortality tables 

to be used for most defined benefit 

pension plans. The tables specify the 

probability of survival year-by-year for 

an individual based on age, gender, and 

other factors. The tables are used 

(together with other actuarial 

assumptions) to calculate the present 

value of a stream of expected future 

benefit payments for purposes of 

determining the minimum funding 

requirements for the plan. These 

mortality tables are also relevant for 

determining the minimum required 

amount of a lump-sum distribution from 

such a plan. These regulations affect 

participants in, beneficiaries of, 

employers maintaining, and 

administrators of certain defined benefit 

pension plans. 

DATES: 

Effective date: These regulations are 

effective October 20, 2023. 

Applicability date: These regulations 

apply to valuation dates occurring on or 

after January 1, 2024. 

Incorporation by reference: The 

incorporation by reference of certain 

publications listed in the rule is 

approved by the Director of the Federal 

Register as of October 20, 2023. 

FOR FURTHER INFORMATION CONTACT: 

Concerning the regulations, Arslan 

Malik or Linda Marshall at (202) 317– 

6700; concerning the construction of the 

base mortality tables and the static 

mortality tables for 2024, Christopher 

Denning at (202) 317–5755 (not toll 

free). 

SUPPLEMENTARY INFORMATION: 

Background 

Section 412 of the Internal Revenue 

Code (Code) prescribes minimum 

funding requirements for defined 

benefit pension plans, and section 430 

specifies the minimum funding 

requirements that apply generally to 

defined benefit plans that are not 

multiemployer plans.1 Section 430(a) 

defines the minimum required 

contribution for a plan by reference to 

the plan’s funding target for the plan 

year. Under section 430(d)(1), a plan’s 

funding target for a plan year generally 

is the present value of all benefits 

accrued or earned under the plan as of 

the first day of that plan year. 

Section 430(h)(3) provides rules 

regarding the mortality tables to be used 

under section 430. Under section 

430(h)(3)(A), except as provided in 

section 430(h)(3)(C) or (D), the Secretary 

is to prescribe by regulation mortality 

tables to be used in determining any 

present value or making any 

computation under section 430. Those 

mortality tables are to be based on the 

actual mortality experience of pension 

plan participants and projected trends 

in that experience. In prescribing those 

mortality tables, the Secretary is 

required to take into account results of 

available independent studies of 

mortality of individuals covered by 

pension plans. Under section 

430(h)(3)(B), the Secretary is required to 

revise any mortality table in effect under 

section 430(h)(3)(A) at least every 10 

years to reflect actual mortality 

experience of pension plan participants 

and projected trends in that experience. 

Under section 430(h)(3)(C), a plan 

sponsor may request the Secretary’s 

approval to use plan-specific substitute 

mortality tables that meet requirements 

specified in the statute rather than the 

generally applicable mortality tables. If 

approved, the substitute mortality tables 

are used to determine present values 

and make computations under section 

430 during the period of consecutive 

plan years (not to exceed 10) specified 

in the request. 

Section 430(h)(3)(D) provides for the 

use of separate mortality tables with 

respect to certain individuals who are 

entitled to benefits on account of 

disability. These separate mortality 

tables are permitted to be used with 

respect to disabled individuals in lieu of 

the generally applicable mortality tables 


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