Federal Register / Vol. 62, No. 216 / Friday, November 7, 1997 / Proposed Rules 60197

person that timely submits written

comments. If a public hearing is

scheduled, notice of the date, time, and

place for the hearing will be published

in the Federal Register.

Drafting Information

The principal authors of these

regulations are Catherine Fuller and

Sharon Cohen, Office of the Associate

Chief Counsel (Employee Benefits and

Exempt Organizations). However, other

personnel from the IRS and Treasury

Department participated in their

development.

Partial Withdrawal of Notice of

Proposed Rulemaking

Accordingly, under the authority of

26 U.S.C. 7805, § 1.125–2 Q&A–6(f) in

the notice of proposed rulemaking that

was published on March 7, 1989 (54 FR

9460) is withdrawn.

List of Subjects in 26 CFR Part 1

Income taxes, reporting and

recordkeeping requirements.

Amendments to Previously Proposed

Rules

Accordingly, the proposed rules

published on May 7, 1984 (49 FR 19321)

and March 7, 1989 (54 FR 9460) are

amended as follows:

PART 1—INCOME TAXES

Paragraph 1. In § 1.125–1, as proposed

May 7, 1984 (49 FR 19321), in Q&A–8,

Q–8 is republished and A–8 is amended

by revising the last sentence to read as

follows:

§ 1.125–1 Questions and answers relating

to cafeteria plan.

* * * * *

Q–8: What requirements apply to

participants’ elections under a cafeteria

plan?

A–8: * * * However, except for

benefit elections relating to accident or

health plans and group-term life

insurance coverage, a cafeteria plan may

permit a participant to revoke a benefit

election after the period of coverage has

commenced and to make a new election

with respect to the remainder of the

period of coverage if both the revocation

and the new election are on account of

and consistent with a change in family

status (e.g., marriage, divorce, death of

spouse or child, birth or adoption of

child, and termination of employment

of spouse).

* * * * *

Par. 2. In § 1.125–2, as proposed

March 7, 1989 (54 FR 9460), in Q&A–

6, Q–6 is republished and A–6 is

amended by revising A–6(c) and (d) to

read as follows:

§ 1.125–2 Miscellaneous cafeteria plan

questions and answers.

* * * * *

Q–6: In what circumstance may

participants revoke existing elections

and make new elections under a

cafeteria plan?

A–6: * * *

(c) Certain Changes in Family Status.

Except as otherwise provided, in the

case of benefits other than accident or

health plan coverage and group-term life

insurance coverage, a cafeteria plan may

permit a participant to revoke a benefit

election during a period of coverage and

to make a new election for the

remaining portion of the period if the

revocation and new election are both on

account of a change in family status and

are consistent with such change in

family status. For purposes of this

paragraph (c) of Q&A–6, examples of

changes in family status for which a

benefit election change may be

permitted include the marriage or

divorce of the employee, the death of

the employee’s spouse or a dependent,

the birth or adoption of a child of the

employee, the termination of

employment (or the commencement of

employment) of the employee’s spouse,

the switching from part-time to full-time

employment status or from full-time to

part-time status by the employee or the

employee’s spouse, and the taking of an

unpaid leave of absence by the

employee or the employee’s spouse.

Benefit election changes are consistent

with family status changes only if the

election changes are necessary or

appropriate as a result of the family

status changes. In the case of accident

or health plans, election changes are

permitted where there has been a

significant change in the health

coverage of the employee or spouse

attributable to the spouse’s employment.

For additional rules governing cafeteria

plan election changes with respect to

accident or health plan coverage and

group-term life insurance coverage, see

§ 1.125–1T.

(d) Separation from Service. Except

with respect to accident or health plan

coverage and group-term life insurance

coverage, a cafeteria plan may permit an

employee who separates from the

service of the employer during a period

of coverage to revoke existing benefit

elections and terminate the receipt of

benefits for the remaining portion for

the coverage period. The plan must

prohibit the employee, if the employee

should return to service for the

employer, from making new benefit

elections for the remaining portion of

the period of coverage. For rules

governing cafeteria plan election

changes with respect to accident or

health plan coverage and group-term life

insurance coverage, see § 1.125–4T.

* * * * *

Proposed Amendments to the

Regulations

In addition, 26 CFR part 1 is proposed

to be amended as follows:

PART 1—INCOME TAX

Paragraph 1. The authority for part 1

continues to read in part as follows:

Authority: 26 U.S.C. 7805 * * *

Par. 2. Section 1.125–4 is added to

read as follows:

[The text of this proposed section is

the same as the text of § 1.125–4T

published elsewhere in this issue of the

Federal Register.]

Michael P. Dolan,

Acting Commissioner of Internal Revenue.

[FR Doc. 97–29086 Filed 11–6–97; 8:45 am]

BILLING CODE 4830–01–U

DEPARTMENT OF TRANSPORTATION

Coast Guard

33 CFR Part 100

[CGD07–97–050]

RIN 2115–AE46

Special Local Regulations: BellSouth

Winterfest Boat Parade, Broward

County, Florida

AGENCY: Coast Guard, DOT.

ACTION: Notice of proposed rulemaking.

SUMMARY: The Coast Guard proposes to

establish permanent special local

regulations for the BellSouth Winterfest

Boat Parade which will be held

annually during the second Saturday of

December on the waters of the Port

Everglades turning basin and the

intracoastal waterway from Dania

Sound light to the Pompano Beach

daybeacon.

DATES: Comments must be received on

or before December 8, 1997.

ADDRESSES: Comments may be mailed to

U.S. Coast Guard Group Miami, 100

MacArthur Cswy Miami Beach, Florida

33139, or may be delivered to the

Operations Department at the same

address between 7 a.m. and 3:30 p.m.,

Monday through Friday, except federal

holidays. The telephone number is (305)

535–4448. Comments will become a part

of the public docket and will be

available for copying and inspection at

the same address.

FOR FURTHER INFORMATION CONTACT:

LTJG J. Delgado, Coast Guard Group

Miami, FL at (305) 535–4409.
60198 Federal Register / Vol. 62, No. 216 / Friday, November 7, 1997 / Proposed Rules

SUPPLEMENTARY INFORMATION:

Request for Comments

The Coast Guard encourages

interested persons to participate in this

rulemaking by submitting written views,

data, or arguments. Persons submitting

comments should include their names,

addresses, identify this rulemaking

(CGD07–97–050), and the specific

section of this proposal to which their

comments apply, and give reasons for

each comment.

The Coast Guard will consider all

comments received during the comment

period. The regulations may be changed

in view of the comments received. All

comments received before the

expiration of the comment period will

be considered before final action is

taken on this proposal. No public

hearing is planned. Persons may request

a public hearing by writing to the

address under ADDRESSES and stating

why a hearing would be beneficial. If it

determines that the opportunity for oral

presentations will aid this rulemaking,

the Coast Guard will hold a public

hearing at a time and place announced

by a notice in the Federal Register.

Background and Purpose

The BellSouth Winterfest Boat Parade

is a nighttime parade of approximately

110 pleasure and fishing boats ranging

in length from 20 feet to 200 feet

decorated with holiday lights. There

will be approximately 1000 spectator

craft. The parade will form in the

staging area at the Port Everglades

turning basin then proceed north up the

Intracoastal Waterway (ICW) to Lake

Santa Barbara where the parade will

disband. The regulated area will include

the Port Everglades turning basin and

the intracoastal waterway from Dania

Sound light 35 LLNR 47575 to Pompano

Beach daybeacon 74 LLNR 47230.

The regulated area also includes the

staging area which is the Port

Everglades Turning Basin and that

portion of the Intracoastal Waterway

extending from Port Everglades Turning

Basin to Dania Sound light 35 LLNR

42865. The regulations establish the

staging area as a no anchoring area. The

regulations also establish no anchorage

areas in the vicinity of the viewing area

which extends from the Sunrise Blvd

Bridge south to New River Sound Day

light 3 (LLNR 47240) west of the ICW.

While the parade is transiting, these

regulations will prohibit

nonparticipating vessels from

approaching within 500 feet ahead of

the lead vessel in the parade to 500 feet

astern of the last participating vessel in

the parade to within 50 feet on either

side of the parade unless authorized by

the patrol commander. After the passage

of the parade participants, all vessels

will be allowed to resume normal

operations.

Regulatory Evaluation

This proposal is not a significant

regulatory action under Section 3(f) of

the Executive Order 12866 and does not

require an assessment of the potential

costs and benefits under Section 6(a)(3)

of that Order. It has been exempted from

review by the Office of Management and

Budget under that order. It is not

significant under the regulatory policies

and procedures of the Department of

Transportation (DOT) (44 FR 11040;

February 26, 1979). The Coast Guard

expects the economic impact of this

proposed rule to be so minimal that a

full Regulatory Evaluation under

paragraph 10e of the regulatory policies

and procedures of DOT is unnecessary.

Entry into the regulated area is

prohibited for only 5 hours on the day

of the event.

Small Entities

Under the Regulatory Flexibility Act

(5 U.S.C. 601 et seq.), the Coast Guard

must consider whether this proposed

rule, if adopted, will have a significant

economic impact on a substantial

number of small entities. ‘‘Small

entities’’ include small businesses, notfor-profit organizations that are

independently owned and operated and

are not dominant in their fields, and

governmental jurisdictions with

populations of less than 50,000.

Therefore, the Coast Guard certifies

under 5 U.S.C. 605(b) that this proposed

rule, if adopted, would not have a

significant economic impact on a

substantial number of small entities as

the regulations would only be in effect

for approximately five hours each day

for one day each year. If, however, you

think that your business or organization

qualifies as a small entity and that this

proposed rule will have a significant

economic impact on your business or

organization, please submit a comment

(see ADDRESSES) explaining why you

think it qualifies and in what way and

to what degree this proposed rule will

economically affect it.

Collection of Information

These proposed regulations contain

no collection of information

requirements under the Paperwork

Reduction Act (44 U.S.C. 3501 et seq.).

Federalism

This action has been analyzed in

accordance with the principles and

criteria contained in Executive Order

12612, and it has been determined that

the rulemaking does not have sufficient

Federalism implications to warrant the

preparation of a Federalism Assessment.

Environmental Assessment

The Coast Guard has considered the

environmental impact of this proposal

consistent with Section 2.B.2 of

Commandant Instruction M16475.1B. In

accordance with that section, this

proposed action has been

environmentally assessed (EA

completed), and the Coast Guard has

concluded that it will not significantly

affect the quality of the human

environment. An Environmental

Assessment and a Finding of No

Significant Impact have been prepared

and are available in the docket for

inspection or copying where indicated

under ADDRESSES.

List of Subjects in 33 CFR Part 100

Marine Safety, Navigation (water),

Reporting and recordkeeping

requirements, Waterways.

Proposed Regulations: In

consideration of the foregoing, the Coast

Guard proposes to amend Part 100 of

Title 33, Code of Federal Regulations, as

follows:

PART 100—[AMENDED]

1. The authority citation for Part 100

continues to read as follows:

Authority: 33 U.S.C. 1233; 49 CFR 1.46 and

33 CFR 100.35.

2. A new section 100.729 is added to

read as follows:

§ 100.729 BellSouth Winterfest Boat

Parade; Broward County, FL.

(a) Regulated Area: The regulated area

will include the Port Everglades turning

basin and the intracoastal waterway

from Dania Sound light 35 LLNR 47575

to Pompano Beach daybeacon 74 LLNR

47230. The regulated area also includes

the staging area which is the Port

Everglades Turning Basin and that

portion of the Intracoastal Waterway

extending from Port Everglades Turning

Basin to Dania Sound light 35 LLNR

42865. The regulations establish the

staging area as a no anchoring area. The

regulations also establish no anchorage

areas in the vicinity of the viewing area

which extends from the Sunrise Blvd

Bridge south to New River Sound Day

light 3 (LLNR 47240) west of the ICW.

(b) Special Local Regulations:

(1) While the parade is transiting,

nonparticipating vessels are prohibited

from approaching within 500 feet ahead

of the lead vessel in the parade to 500

feet astern of the last participating

vessel in the parade to within 50 feet on

either side of the parade unless
Federal Register / Vol. 62, No. 216 / Friday, November 7, 1997 / Proposed Rules 60199

authorized by the patrol commander.

Anchoring in the viewing area is

prohibited unless authorized by the

Patrol Commander. Entry or anchoring

in the staging area is prohibited, unless

authorized by the Patrol Commander.

After the passage of the parade

participants, all vessels may resume

normal operations.

(2) A succession of not fewer than 5

short whistle or horn blasts from a

patrol vessel will be the signal for any

non-participating vessel to stop

immediately. The display of an orange

distress smoke signal from a patrol

vessel will be the signal for any and all

vessels to stop immediately.

(c) Effective Date: This section is

effective annually on the second

Saturday in December from 5 p.m. to 10

p.m. EST.

Dated: October 27, 1997.

Norman T. Saunders,

Rear Admiral, U.S. Coast Guard, Commander,

Seventh Coast Guard District.

[FR Doc. 97–29508 Filed 11–6–97; 8:45 am]

BILLING CODE 4910–14–M

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Part 300

[FRL–5919–3]

Notice of Extension of Comment

Period for the GE-Housatonic Site

Included in National Priorities List for

Uncontrolled Hazardous Waste Sites,

Proposed Rule No. 23

AGENCY: Environmental Protection

Agency.

ACTION: Proposed rule; notice of

extension of comment period for GEHousatonic site.

SUMMARY: The Environmental Protection

Agency (EPA) is extending the comment

period for the GE-Housatonic site in

Pittsfield, Massachusetts which was

proposed to be added to the National

Priorities List (NPL) on September 25,

1997 (62 FR 50450). The comment

period was scheduled to end on

November 24, 1997. However, due to

the unique circumstances surrounding

the GE-Housatonic site, the comment

period will be extended until March 1,

1998.

The Environmental Protection Agency

(EPA) has formed a partnership with

several state and federal agencies

(intergovernmental team) in order to

achieve a comprehensive solution to the

environmental problems at the GE/

Housatonic River Site in Pittsfield, MA.

The Intergovernmental Team is

comprised of representatives from EPA,

the Massachusetts Department of

Environmental Protection, the

Massachusetts Executive Office of

Environmental Affairs, the

Massachusetts Attorney General’s

Office, the Connecticut Department of

Environmental Protection, the

Connecticut Attorney General’s Office,

the US Department of Interior, the US

Fish and Wildlife Service, the National

Oceanic and Atmospheric

Administration, and the United States

Department of Justice. The

Intergovernmental Team is attempting

to negotiate, with General Electric, a

comprehensive solution in lieu of final

listing of the General Electric/

Housatonic River Site on the National

Priorities list. In order to facilitate this

intensive and comprehensive

negotiation, the EPA has decided to

extend the public comment period until

March 1, 1998.

Numerous parties, including the

public, are directly or indirectly

participating in these negotiations.

These parties include the City of

Pittsfield and other cities and towns

downstream of the GE facility,

environmental and business groups.

DATES: Comments regarding the GEHousatonic site must be submitted

(postmarked) on or before March 1,

1998.

ADDRESSES:

By Mail: Mail original and three

copies of comments (no facsimiles or

tapes) to Docket Coordinator,

Headquarters; U.S. EPA; CERCLA

Docket Office; (Mail Code 5201G); 401

M Street, SW; Washington, DC 20460;

703/603–9232.

By Federal Express: Send original and

three copies of comments (no facsimiles

or tapes) to Docket Coordinator,

Headquarters; U.S. EPA; CERCLA

Docket Office; 1235 Jefferson Davis

Highway; Crystal Gateway #1, First

Floor; Arlington, VA 22202.

By E-Mail: Comments in ASCII format

only may be mailed directly to

Superfund.Docket@EPAMAIL.EPA.GOV.

E-mailed comments must be followed

up by an original and three copies sent

by mail or Federal Express.

FOR FURTHER INFORMATION CONTACT:

Terry Keidan, State and Site

Identification Center, Office of

Emergency and Remedial Response

(Mail Code 5204G), U.S. Environmental

Protection Agency, 401 M Street, SW,

Washington, DC, 20460.

Dated: October 27, 1997.

Stephen D. Luftig,

Director, Office of Emergency and Remedial

Response.

[FR Doc. 97–29481 Filed 11–6–97; 8:45 am]

BILLING CODE 6560–50–P

FEDERAL COMMUNICATIONS

COMMISSION

47 CFR Parts 20 and 90

[WT Docket No. 96–86; FCC 97–373]

The Development of Technical and

Spectrum Requirements for Meeting

Public Safety Agency Communication

Requirements, Establishment of Rules

and Requirements for Priority Access

Service

AGENCY: Federal Communications

Commission.

ACTION: Notice of proposed rulemaking.

SUMMARY: The Commission adopts a

Second Notice of Proposed Rulemaking

(Second NPRM) which makes a range of

proposals relating to public safety

communications in the 746–806 MHz

band and in general. The Second NPRM

discusses goals for establishing a plan to

ensure the efficient and effective use of

spectrum to meet critical public safety

communications needs, proposes and

seeks comment on service rules for the

24 megahertz of spectrum that the

Commission has proposed to allocate for

public safety needs, seeks comment

relating to the establishment of wireless

priority access services by commercial

systems for use in meeting

communications needs in emergency

and disaster situations, and proposes

technical requirements to protect

broadcast licensees operating in the

746–806 MHz band from interference.

This action is taken as part of the

Commission’s compliance with its

mandate under the Balanced Budget Act

of 1997.

DATES: Comments are due on or before

December 22, 1997, and reply comments

are due on or before January 12, 1998.

Written comments by the public on the

proposed information collections are

due January 6, 1998. Written comments

on the proposed information collections

must be submitted by the Office of

Management and Budget (OMB) on or

before January 6, 1998.

ADDRESSES: Federal Communications

Commission, Office of the Secretary,

Room 222, Washington, D.C. 20554. In

addition to filing comments with the

Secretary, a copy of any comments on

the information collections contained

herein should be submitted to Judy