Federal Register / Vol. 77, No. 73 / Monday, April 16, 2012 / Rules and Regulations 22485 

■ 2. Revising paragraph (b)(2). 

■ 3. Adding a heading to paragraph 

(b)(3). 

■ 4. Removing paragraph (b)(4). 

The revisions and addition read as 

follows: 

§ 1.642(c)–3 Adjustments and other 

special rules for determining unlimited 

charitable contributions deduction. 

* * * * * 

(b) Determination of amounts 

deductible under section 642(c) and the 

character of such amounts—(1) 

Reduction of charitable contributions 

deduction by amounts not included in 

gross income. * * * 

(2) Determination of the character of 

an amount deductible under section 

642(c). In determining whether the 

amounts of income so paid, 

permanently set aside, or used for a 

purpose specified in section 642(c)(1), 

(2), or (3) include particular items of 

income of an estate or trust, whether or 

not included in gross income, a 

provision in the governing instrument 

or in local law that specifically provides 

the source out of which amounts are to 

be paid, permanently set aside, or used 

for such a purpose controls for Federal 

tax purposes to the extent such 

provision has economic effect 

independent of income tax 

consequences. See § 1.652(b)–2(b). In 

the absence of such specific provisions 

in the governing instrument or in local 

law, the amount to which section 642(c) 

applies is deemed to consist of the same 

proportion of each class of the items of 

income of the estate or trust as the total 

of each class bears to the total of all 

classes. See § 1.643(a)–5(b) for the 

method of determining the allocable 

portion of exempt income and foreign 

income. This paragraph (b)(2) is 

illustrated by the following examples: 

Example 1. A charitable lead annuity trust 

has the calendar year as its taxable year, and 

is to pay an annuity of $10,000 annually to 

an organization described in section 170(c). 

A provision in the trust governing instrument 

provides that the $10,000 annuity should be 

deemed to come first from ordinary income, 

second from short-term capital gain, third 

from fifty percent of the unrelated business 

taxable income, fourth from long-term capital 

gain, fifth from the balance of unrelated 

business taxable income, sixth from taxexempt income, and seventh from principal. 

This provision in the governing instrument 

does not have economic effect independent 

of income tax consequences, because the 

amount to be paid to the charity is not 

dependent upon the type of income from 

which it is to be paid. Accordingly, the 

amount to which section 642(c) applies is 

deemed to consist of the same proportion of 

each class of the items of income of the trust 

as the total of each class bears to the total of 

all classes. 

Example 2. A trust instrument provides 

that 100 percent of the trust’s ordinary 

income must be distributed currently to an 

organization described in section 170(c) and 

that all remaining items of income must be 

distributed currently to B, a noncharitable 

beneficiary. This income ordering provision 

has economic effect independent of income 

tax consequences because the amount to be 

paid to the charitable organization each year 

is dependent upon the amount of ordinary 

income the trust earns within that taxable 

year. Accordingly, for purposes of section 

642(c), the full amount distributed to charity 

is deemed to consist of ordinary income. 

(3) Other examples. * * * 

* * * * * 

■ Par. 3. Section 1.643(a)–5 is amended 

by revising paragraph (b) to read as 

follows: 

§ 1.643(a)–5 Tax-exempt interest. 

* * * * * 

(b) If the estate or trust is allowed a 

charitable contributions deduction 

under section 642(c), the amounts 

specified in paragraph (a) of this section 

and § 1.643(a)–6 are reduced by the 

portion deemed to be included in 

income paid, permanently set aside, or 

to be used for the purposes specified in 

section 642(c). If the governing 

instrument or local law specifically 

provides as to the source out of which 

amounts are paid, permanently set 

aside, or to be used for such charitable 

purposes, the specific provision controls 

for Federal tax purposes to the extent 

such provision has economic effect 

independent of income tax 

consequences. See § 1.652(b)–2(b). In 

the absence of such specific provisions 

in the governing instrument or local 

law, an amount to which section 642(c) 

applies is deemed to consist of the same 

proportion of each class of the items of 

income of the estate or trust as the total 

of each class bears to the total of all 

classes. For illustrations showing the 

determination of the character of an 

amount deductible under section 642(c), 

see Examples 1 and 2 of § 1.662(b)–2 

and § 1.662(c)–4(e). 

Linda M. Kroening, 

(Acting) Deputy Commissioner for Services 

and Enforcement. 

Approved: April 9, 2012. 

Emily M. McMahon, 

(Acting) Assistant Secretary of the Treasury 

(Tax Policy). 

[FR Doc. 2012–8996 Filed 4–13–12; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF THE TREASURY 

Alcohol and Tobacco Tax and Trade 

Bureau 

27 CFR Parts 4, 5, and 7 

[Docket No. TTB–2010–0008; T.D. TTB–103; 

Ref: Notice No. 111] 

RIN 1513–AB79 

Disclosure of Cochineal Extract and 

Carmine in the Labeling of Wines, 

Distilled Spirits, and Malt Beverages 

AGENCY: Alcohol and Tobacco Tax and 

Trade Bureau, Treasury. 

ACTION: Final rule; Treasury decision. 

SUMMARY: The Alcohol and Tobacco Tax 

and Trade Bureau is revising its 

regulations to require the disclosure of 

the presence of cochineal extract and 

carmine on the labels of any alcohol 

beverage product containing one or both 

of these color additives. This rule 

responds to a final rule issued by the 

Food and Drug Administration. 

Consumers who are allergic to cochineal 

extract or carmine will now be able to 

identify and thus avoid alcohol beverage 

products that contain these color 

additives. 

DATES: Effective Date: May 16, 2012. 

Transitional rules are provided which 

will require compliance by April 16, 

2013. Voluntary compliance with this 

final rule, including making any 

required labeling changes, may begin 

immediately. 

FOR FURTHER INFORMATION CONTACT: Lisa 

M. Gesser, telephone 202–453–1039, 

ext. 292 or Joanne C. Brady, telephone 

202–453–1039, ext. 291; Regulations 

and Rulings Division, Alcohol and 

Tobacco Tax and Trade Bureau, 1310 

G Street NW., Box 12, Washington, DC 

20005. 

SUPPLEMENTARY INFORMATION: 

I. TTB’s Authority To Prescribe Alcohol 

Beverage Labeling Regulations 

Section 105(e) of the Federal Alcohol 

Administration Act (FAA Act), codified 

at 27 U.S.C. 205(e), sets forth standards 

for regulation of the labeling of wine 

(containing at least 7 percent alcohol by 

volume), distilled spirits, and malt 

beverages, generally referred to as 

‘‘alcohol beverage products’’ throughout 

this final rule. This section gives the 

Secretary of the Treasury the authority 

to issue regulations to prevent deception 

of the consumer, to provide the 

consumer with ‘‘adequate information’’ 

as to the identity and quality of the 

product, to prohibit false or misleading 

statements, and to provide information 

as to the alcohol content of the product. 


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22486 Federal Register / Vol. 77, No. 73 / Monday, April 16, 2012 / Rules and Regulations 

Section 105(e) of the FAA Act also 

requires that a person obtain a 

certificate of label approval (COLA) for 

all wines, distilled spirits, or malt 

beverages introduced into interstate or 

foreign commerce before bottling the 

product or removing the product from 

customs custody, in accordance with 

regulations prescribed by the Secretary. 

The labeling provisions of the FAA Act 

also give the Secretary the authority to 

prohibit, irrespective of falsity, 

statements relating to age, 

manufacturing processes, analyses, 

guarantees, and scientific or irrelevant 

matters that are likely to mislead the 

consumer. In the case of malt beverages, 

the labeling provisions of the FAA Act 

apply only if the laws of the State into 

which the malt beverages are to be 

shipped impose similar requirements. 

The Alcohol and Tobacco Tax and 

Trade Bureau (TTB) administers the 

FAA Act pursuant to section 1111(d) of 

the Homeland Security Act of 2002, 

codified at 6 U.S.C. 531(d). The 

Secretary has delegated various 

authorities through Treasury 

Department Order 120–01 (Revised), 

dated January 21, 2003, to the TTB 

Administrator to perform the functions 

and duties in the administration and 

enforcement of this law. 

II. Background 

In 1987, the Food and Drug 

Administration (FDA) and the Bureau of 

Alcohol, Tobacco and Firearms (ATF), 

TTB’s predecessor agency, entered into 

a memorandum of understanding 

(published in the Federal Register at 

52 FR 45502, November 30, 1987), to 

clarify the enforcement responsibilities 

of each agency with respect to alcohol 

beverages. ATF agreed that ‘‘when FDA 

has determined that the presence of an 

ingredient in food products, including 

alcoholic beverages, poses a recognized 

public health problem, and that the 

ingredient or substance must be 

identified on a food product label, ATF 

would initiate rulemaking proceedings 

to promulgate labeling regulations for 

alcoholic beverages consistent with 

ATF’s health policy with respect to 

alcoholic beverages.’’ TTB operates 

under the same memorandum of 

understanding with FDA. 

Cochineal extract and carmine are 

color additives that are permitted for 

use in foods, including alcohol beverage 

products, in the United States. The FDA 

has listed these color additives, and the 

conditions for their safe use in foods, in 

§ 73.100 of the FDA regulations (21 CFR 

73.100). On January 5, 2009, FDA 

published a final rule in the Federal 

Register (74 FR 207) requiring cochineal 

extract and carmine to be declared by 

name on the labels of all food and 

cosmetic products containing one or 

both of these color additives. FDA 

explained that this requirement was 

adopted in response to reports of severe 

allergic reactions, including 

anaphylaxis, to foods containing these 

color additives. The FDA final rule does 

not require food or cosmetics labels to 

disclose that these color additives are 

derived from insects. 

Accordingly, on November 3, 2010, 

TTB published in the Federal Register 

a Notice of Proposed Rulemaking, 

Notice No. 111, (75 FR 67669) which 

proposed to require cochineal extract 

and carmine to be listed on the labels of 

any alcohol beverage product containing 

one or both of these color additives. 

Specifically, TTB proposed amending 

§§ 4.32, 5.32, and 7.22 of Title 27 Code 

of Federal Regulations to require that all 

alcohol beverage products containing 

cochineal extract or carmine list the 

additive(s) prominently and 

conspicuously on the brand label or on 

a back label using its respective 

common or usual name ‘‘cochineal 

extract’’ or ‘‘carmine.’’ Beginning on the 

implementation date, an alcohol 

beverage product containing cochineal 

extract or carmine would have to bear 

the mandatory statement on its label at 

the time of its removal from bond or 

from customs custody. TTB sought 

comments on the proposal as outlined 

in Notice No. 111. TTB specifically 

sought comments from affected industry 

members as to whether an 

implementation date beginning 90 days 

from the date of the final rule would 

provide a sufficient amount of time to 

incorporate these changes. Commenters 

had until January 3, 2011, to respond to 

the proposed rule. 

During the comment period, TTB 

received a request from the Distilled 

Spirits Council of the United States, Inc. 

(DISCUS), a national trade association 

that represents producers and marketers 

of distilled spirits and importers of 

wines sold in the United States, to 

extend the comment period for 60 days 

to allow more time to collect and review 

data from domestic and foreign 

companies regarding the issues raised in 

the proposed rule. 

In response to this request, on 

December 29, 2010, TTB published in 

the Federal Register Notice No. 114 (75 

FR 81949) which extended the comment 

period for Notice No. 111 an additional 

60 days. Accordingly, the comment 

period for the proposal outlined in 

Notice No. 111 closed on March 4, 2011. 

III. Discussion of Comments and 

Agency Responses 

TTB received a total of six responses 

to TTB Notice No. 111, in addition to 

the request to extend the comment 

period discussed above. The 

commenters include three individuals, 

two trade associations (DISCUS and the 

International Association of Color 

Manufacturers (IACM)), and one alcohol 

beverage importer. Two of the 

individual commenters commented in 

support of TTB’s proposal to require the 

disclosure of these color additives, 

which they characterize as known 

allergens, on alcohol beverage labels. 

Furthermore, none of the other 

commenters opposed TTB’s proposal to 

require the disclosure of cochineal 

extract or carmine on alcohol beverage 

labels. 

With regard to the number of products 

that would be affected by the proposed 

rule, the comments did not provide 

specific numbers. However, DISCUS 

stated that it believed that ‘‘several’’ 

alcohol beverage products would be 

affected, and the IACM stated that ‘‘few 

alcohol beverage products’’ contained 

cochineal extract. Based on the 

comments, TTB has no reason to believe 

that a substantial number of industry 

members would be affected by the 

proposed rule. Nonetheless, several 

commenters suggested modifications to 

the proposed rule. The following is a 

summary of those comments and TTB’s 

responses. 

Comments Concerning Disclosure of the 

Origin of the Color Additives 

One individual commenter supported 

the requirement to list cochineal extract 

and carmine on alcohol beverage labels, 

but suggested that the TTB rule should 

go further and require statements on 

labels that disclose that the additives are 

animal products derived from an insect. 

The commenter stated that while 

industry groups may not want to list the 

source of the dye for fear that consumers 

would find the thought of insect 

derivatives unappealing, vegetarians or 

people of certain faiths may be 

interested in this information so they 

can avoid consuming products that 

conflict with their beliefs. 

IACM stated that it did not oppose the 

disclosure of cochineal extract and 

carmine on alcohol beverage labels. 

However, IACM opposed any 

requirement to disclose that the 

additives are derived from insects. 

IACM noted that FDA (in its proposed 

rule published in the Federal Register at 

71 FR 4839 on January 30, 2006) 

specifically stated it saw no need to 

require the declaration of insect origin 


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Federal Register / Vol. 77, No. 73 / Monday, April 16, 2012 / Rules and Regulations 22487 

for cochineal extract and carmine, as 

information on the origin of the 

additives was readily available to those 

who wanted it. 

TTB Response 

As previously noted, the FDA final 

rule does not require that food or 

cosmetics labels disclose that these 

color additives are derived from insects. 

In the preamble to its final rule, which 

was published in the Federal Register 

on January 5, 2009 (74 FR 207), FDA 

explained that it did not agree with the 

commenters who suggested that 

declaring these color additives by name 

would provide insufficient information 

to consumers who choose to avoid 

products containing these additives. 

Similarly, TTB does not believe that the 

source of the color additives needs to be 

listed on the alcohol beverage label in 

order for consumers to have adequate 

information about the product. The 

purpose of the rule is to allow persons 

with sensitivities to cochineal extract or 

carmine the opportunity to avoid 

ingestion of or contact with these 

additives. Providing the common name 

of the color additives on the label will 

provide sufficient information to all 

consumers, including those with 

sensitivities to the additives as well as 

those who for other reasons wish to 

avoid these additives. Accordingly, TTB 

is not adopting this requested change in 

the final rule. 

Comments Concerning the 

Implementation Period 

In their respective comments, the two 

trade associations and the alcohol 

beverage importer suggested that TTB 

extend the proposed 90-day 

implementation period in order to 

lessen the burden on affected industry 

members. IACM commented that while 

it does not anticipate that the proposed 

rule would have a substantial economic 

impact on color additive manufacturers, 

TTB should consider extending the 

implementation date from 90 days to 

180 days after the date the final rule is 

published in order to reduce the burden 

on small companies that are already 

facing limited financial resources due to 

the sluggish economy. 

DISCUS stated in its comment that the 

proposed 90-day implementation period 

would not provide sufficient time to 

comply with the proposed labeling 

requirement. DISCUS suggested that 

TTB adopt a phased-in approach similar 

to the one which implemented the 

sulfite labeling disclosure. For that rule, 

TTB’s predecessor agency, ATF, 

provided a one year transition period to 

fully implement the new requirement. 

The alcohol beverage importer stated 

in his comment that he currently 

imports a product that contains 

cochineal extract, and that he currently 

uses a TTB-approved label for this 

product that states that the product 

contains artificial color. He stated that 

although he does not oppose TTB’s 

proposal, he is concerned about the 

implementation date, as he has a large 

supply of labels for this product. The 

commenter requested that the proposed 

labeling requirements be implemented 

no less than one year after the date the 

final rule is published, to allow more 

time to use up the labels. Alternatively, 

he requests that TTB grant him 

permission to use up the rest of his 

previously approved labels, as he 

believes the ‘‘artificial color’’ statement 

on the label will prevent consumers 

from being misled. 

TTB Response 

After careful consideration of the 

comments concerning the 

implementation period, TTB agrees that 

a longer transition period is appropriate. 

A longer implementation period will 

allow more time for bottlers and 

importers to exhaust their label stocks 

before the new requirements become 

effective. Accordingly, the requirement 

to disclose the presence of cochineal 

extract and carmine by name on the 

labels of any alcohol beverage product 

containing one or both of these color 

additives will become mandatory for 

products that are removed on or after 

one year from the publication of this 

final rule in the Federal Register. TTB 

believes this longer implementation 

period will provide sufficient time for 

industry members to comply with the 

new labeling requirement, and is the 

most appropriate alternative to address 

the concerns expressed by commenters 

regarding the implementation date. 

Bottlers and importers may begin 

voluntarily complying with the 

requirements immediately upon 

publication of this final rule. 

Comments Concerning COLA 

Requirements for New Label Disclosure 

In its comment, DISCUS also 

requested that TTB consider permitting 

industry members with existing 

approved COLAs covering affected 

products to revise the labels solely to 

include the mandatory declaration 

without applying for and receiving new 

label approvals. DISCUS also suggested 

that TTB allow the addition of a 

separate strip or neck label that shows 

the mandatory declaration, instead of 

having to apply for and receive a new 

label approval. 

TTB Response 

TTB agrees with the suggestion by 

DISCUS that if a label is merely being 

changed to include the new label 

disclosure, without altering existing 

information on the label, an application 

for a new COLA would be unnecessary. 

Accordingly, by publication of this 

document in the Federal Register, TTB 

is adopting the policy that labels 

covered by existing approved COLAs 

which are revised solely to include the 

mandatory cochineal or carmine 

declaration are considered approved by 

TTB and do not require further 

approval. Bottlers and importers also do 

not require a new COLA to add a new 

neck or strip label solely to comply with 

the mandatory cochineal or carmine 

declaration. Any other changes to the 

label, other than those permitted in 

accordance with the instructions listed 

on the COLA application (TTB F 

5100.31 or the electronic COLA 

submission through COLAS Online) 

will require the submission of a new 

COLA for approval. 

IV. Changes to TTB Regulations 

As proposed in TTB Notice No. 111, 

this final rule amends §§ 4.32, 5.32(b), 

and 7.22(b) of the TTB regulations to 

require the disclosure of the presence of 

cochineal extract and carmine on the 

labels of any alcohol beverage product 

containing one or both of these color 

additives. With regard to § 7.22(b), TTB 

is incorporating the amendment in 

paragraph (b)(5) instead of (b)(8) as 

originally proposed, and, for clarity, 

TTB has made some changes from the 

language originally proposed in the 

amendments to §§ 4.32, 5.32(b)(6), and 

7.22(b). The regulations permit the 

disclosure to appear on the front, back, 

neck, or strip label and require that the 

disclosure be displayed prominently 

and conspicuously. 

V. Regulatory Analysis and Notices 

A. Regulatory Flexibility Act 

TTB certifies under the provisions of 

the Regulatory Flexibility Act (5 U.S.C. 

601 et seq.) that the final rule will not 

have a significant economic impact on 

a substantial number of small entities. 

The final rule will not impose, or 

otherwise cause, a significant increase 

in reporting, recordkeeping, or other 

compliance burdens on a substantial 

number of small entities, because 

relatively few alcohol beverages are 

made using cochineal extract or carmine 

as color additives. Furthermore, in 

response to comments about allowing 

sufficient time to use up existing 

inventories of labels, the final rule 

provides for a one-year implementation 


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22488 Federal Register / Vol. 77, No. 73 / Monday, April 16, 2012 / Rules and Regulations 

period. Accordingly, a regulatory 

flexibility analysis is not required. 

B. Executive Order 12866 

This rule is not a significant 

regulatory action as defined by 

Executive Order 12866. Therefore, a 

regulatory assessment is not required. 

C. Paperwork Reduction Act 

The collection of information 

contained in this final regulation has 

been reviewed and approved by the 

Office of Management and Budget 

(OMB) in accordance with the 

requirements of the Paperwork 

Reduction Act of 1995 (44 U.S.C. 

3507(d)) under control number 1513– 

0087. 

The collection of information in this 

regulation is in 27 CFR 4.32, 5.32, and 

7.22, and involves mandatory 

disclosures of information on labels. 

This information is required to prevent 

deception of the consumer and to 

provide the consumer with adequate 

information as to the identity and 

quality of the alcohol beverage product. 

The likely respondents are businesses or 

other for-profit entities, including 

partnerships, associations, and 

corporations. 

This information constitutes only a 

portion of the labeling information on 

alcohol beverages required under 

authority of the FAA Act and approved 

under control number 1513–0087. 

An agency may not conduct or 

sponsor, and a person is not required to 

respond to, a collection of information 

unless it displays a valid control 

number assigned by OMB. 

VI. Drafting Information 

The principal authors of this 

document are Lisa M. Gesser and Joanne 

C. Brady, Regulations and Rulings 

Division, Alcohol and Tobacco Tax and 

Trade Bureau. 

List of Subjects 

27 CFR Part 4 

Administrative practice and 

procedure, Advertising, Customs duties 

and inspection, Imports, Labeling, 

Packaging and containers, Reporting 

and recordkeeping requirements, Trade 

practices, Wine. 

27 CFR Part 5 

Administrative practice and 

procedure, Advertising, Customs duties 

and inspection, Distilled spirits, 

Imports, Labeling, Packaging and 

containers, Reporting and recordkeeping 

requirements, Trade practices. 

27 CFR Part 7 

Administrative practice and 

procedure, Advertising, Customs duties 

and inspection, Imports, Labeling, Malt 

Beverages, Reporting and recordkeeping 

requirements, Trade practices. 

Amendments to the Regulations 

For the reasons discussed in the 

preamble, TTB amends 27 CFR, chapter 

I, parts 4, 5, and 7, as set forth below: 

PART 4—LABELING AND 

ADVERTISING OF WINE 

■ 1. The authority citation for 27 CFR 

part 4 continues to read as follows: 

Authority: 27 U.S.C. 205, unless otherwise 

noted. 

■ 2. In § 4.32, add a new paragraph (d) 

to read as follows: 

§ 4.32 Mandatory label information. 

* * * * * 

(d) Declaration of cochineal extract or 

carmine. There shall be stated on a front 

label, back label, strip label, or neck 

label a statement that the product 

contains the color additive cochineal 

extract or the color additive carmine, 

prominently and conspicuously, using 

the respective common or usual name 

(‘‘cochineal extract’’ or ‘‘carmine’’), 

where either of the coloring materials is 

used in a product that is removed on or 

after April 16, 2013. (For example: 

‘‘Contains Cochineal Extract’’ or 

‘‘Contains Carmine’’ or, if applicable, 

‘‘Contains Cochineal Extract and 

Carmine’’). 

* * * * * 

PART 5—LABELING AND 

ADVERTISING OF DISTILLED SPIRITS 

■ 3. The authority citation for 27 CFR 

part 5 continues to read as follows: 

Authority: 26 U.S.C. 5301, 7805, 27 U.S.C. 

205. 

■ 4. In § 5.32, add a new paragraph 

(b)(6) to read as follows: 

§ 5.32 Mandatory label information. 

* * * * * 

(b) * * * 

(6) A statement that the product 

contains the color additive cochineal 

extract or the color additive carmine, 

prominently and conspicuously, using 

the respective common or usual name 

(‘‘cochineal extract’’ or ‘‘carmine’’), 

where either of the coloring materials is 

used in a product that is removed on or 

after April 16, 2013. (For example: 

‘‘Contains Cochineal Extract’’ or 

‘‘Contains Carmine’’ or, if applicable, 

‘‘Contains Cochineal Extract and 

Carmine’’). The statement that the 

product contains the color additive 

cochineal extract or the color additive 

carmine may appear on a strip label or 

a neck label in lieu of appearing on the 

brand label or back label. 

* * * * * 

PART 7—LABELING AND 

ADVERTISING OF MALT BEVERAGES 

■ 5. The authority citation for 27 CFR 

part 7 continues to read as follows: 

Authority: 27 U.S.C. 205. 

■ 6. In § 7.22, a new paragraph (b)(5) is 

added to read as follows: 

§ 7.22 Mandatory label information. 

* * * * * 

(b) * * * 

(5) A statement that the product 

contains the color additive cochineal 

extract or the color additive carmine, 

prominently and conspicuously, using 

the respective common or usual name 

(‘‘cochineal extract’’ or ‘‘carmine’’), 

where either of the coloring materials is 

used in a product that is removed on or 

after April 16, 2013. (For example: 

‘‘Contains Cochineal Extract’’ or 

‘‘Contains Carmine’’ or, if applicable, 

‘‘Contains Cochineal Extract and 

Carmine’’). The statement that the 

product contains the color additive 

cochineal extract or the color additive 

carmine may appear on a strip label or 

a neck label in lieu of appearing on the 

brand label or back label. 

* * * * * 

Signed: March 12, 2012. 

John J. Manfreda, 

Administrator. 

Approved: March 12, 2012. 

Timothy E. Skud, 

Deputy Assistant Secretary (Tax, Trade, and 

Tariff Policy). 

[FR Doc. 2012–9101 Filed 4–13–12; 8:45 am] 

BILLING CODE 4810–31–P 

PENSION BENEFIT GUARANTY 

CORPORATION 

29 CFR Part 4003 

RIN 1212–AB04 

Rules for Administrative Review of 

Agency Decisions; Section 4071 

Penalty Assessments 

AGENCY: Pension Benefit Guaranty 

Corporation. 

ACTION: Final rule. 

SUMMARY: This final rule amends the 

Pension Benefit Guaranty Corporation’s 

administrative review regulation to 

make it applicable to assessments of 


emcdonald on DSK29S0YB1PROD with RULES