Federal Register / Vol. 78, No. 169 / Friday, August 30, 2013 / Proposed Rules 53709 

requirements of this section in cases of 

undue economic hardship. The 

principal factor in determining hardship 

will be the amount, if any, by which the 

cost of filing the reports on magnetic 

media in accordance with this section 

exceeds the cost of filing the reports on 

paper or other media. A request for a 

waiver must be made in accordance 

with applicable published guidance, 

publications, forms, instructions, or 

other guidance on the IRS.gov Internet 

Web site. (See § 601.601(d)(2)(ii)(b) of 

this chapter.) The waiver will specify 

the type of filing (that is, an actuarial 

report required under section 6059) and 

the period to which it applies, and will 

be subject to such terms and conditions 

regarding the method of filing as may be 

prescribed by the Commissioner. 

(c) Failure to File. If a filer required 

to file an actuarial report under section 

6059 fails to file the report on magnetic 

media when required to do so by this 

section, the filer is deemed to have 

failed to file the report. See section 6692 

for the penalty for the failure to file an 

actuarial report. In determining whether 

there is reasonable cause for failure to 

file the report, § 301.6692–1(c) and rules 

similar to the rules in § 301.6724– 

1(c)(3)(ii) (regarding undue economic 

hardship related to filing information 

returns on magnetic media) will apply. 

(d) Meaning of terms. The following 

definitions apply for purposes of this 

section. 

(1) Magnetic media. The term 

magnetic media means electronic filing, 

as well as other media specifically 

permitted under applicable regulations, 

revenue procedures, or publications, 

forms, instructions, or other guidance 

on the IRS.gov Internet Web site. (See 

§ 601.601(d)(2)(ii)(b) of this chapter.) 

(2) Actuarial report required under 

section 6059—(i) Single employer plans. 

For a single employer plan, the term 

actuarial report required under section 

6059 means the Schedule SB, ‘‘SingleEmployer Defined Benefit Plan 

Actuarial Information,’’ of the Form 

5500 series (or its successor). 

(ii) Multiemployer and certain money 

purchase plans. For multiemployer and 

certain money purchase plans, the term 

actuarial report required under section 

6059 means the Schedule MB, 

‘‘Multiemployer Defined Benefit Plan 

and Certain Money Purchase Plan 

Actuarial Information,’’ of the Form 

5500 series (or its successor). 

(3) Determination of 250 returns—(i) 

In general. For purposes of this section, 

a filer is required to file at least 250 

returns if, during the calendar year that 

includes the first day of the plan year, 

the filer is required to file at least 250 

returns of any type, including 

information returns (for example, Forms 

W–2 and Forms 1099), income tax 

returns, employment tax returns, and 

excise tax returns. 

(ii) Definition of filer. For purposes of 

this section, the term filer means the 

plan administrator within the meaning 

of section 414(g). If the plan 

administrator within the meaning of 

section 414(g) is the employer, the 

special rules in § 1.6058–2(d)(3)(iii) will 

apply. 

(e) Example. The following example 

illustrates the provisions of paragraph 

(d)(3) of this section: 

Example. In 2014, P, the plan 

administrator of Plan B (a single employer 

defined benefit plan), is required to file 266 

returns (including Forms 1099–R 

‘‘Distributions From Pensions, Annuities, 

Retirement, Profit-Sharing Plans, IRAs, 

Insurance Contracts, etc.’’ and one Form 5500 

series). Plan B’s plan year is the calendar 

year. Because P is required to file at least 250 

returns during the calendar year, P must file 

the 2014 Schedule SB of the Form 5500 

series for Plan B electronically. 

(f) Effective/applicability date. This 

section is applicable for actuarial 

reports required to be filed under 

section 6059 for plan years that begin on 

or after January 1, 2014, but only for 

filings with a filing deadline (not taking 

into account extensions) after December 

31, 2014. 

Beth Tucker, 

Deputy Commissioner for Operations 

Support. 

[FR Doc. 2013–21159 Filed 8–29–13; 8:45 am] 

BILLING CODE 4830–01–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R03–OAR–2013–0408; FRL–9900–57– 

Region 3] 

Approval and Promulgation of Air 

Quality Implementation Plans; 

Delaware; Infrastructure Requirements 

for the 2008 Ozone National Ambient 

Air Quality Standards 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule. 

SUMMARY: EPA is proposing to approve 

a State Implementation Plan (SIP) 

submittal from the State of Delaware 

pursuant to the Clean Air Act (CAA). 

Whenever new or revised national 

ambient air quality standards (NAAQS) 

are promulgated, the CAA requires 

states to submit a plan for the 

implementation, maintenance, and 

enforcement of such NAAQS. The plan 

is required to address basic program 

elements, including, but not limited to, 

regulatory structure, monitoring, 

modeling, legal authority, and adequate 

resources necessary to assure attainment 

and maintenance of the standards. 

These elements are referred to as 

infrastructure requirements. Delaware 

has made a submittal addressing the 

infrastructure requirements for the 2008 

8-hour ozone NAAQS. This action 

proposes to approve portions of this 

submittal. 

DATES: Written comments must be 

received on or before September 30, 

2013. 

ADDRESSES: Submit your comments, 

identified by Docket ID Number EPA– 

R03–OAR–2013–0408 by one of the 

following methods: 

A. www.regulations.gov. Follow the 

on-line instructions for submitting 

comments. 

B. Email: fernandez.cristina@epa.gov. 

C. Mail: EPA–R03–OAR–2013–0408, 

Cristina Fernandez, Associate Director, 

Office of Air Program Planning, 

Mailcode 3AP30, U.S. Environmental 

Protection Agency, Region III, 1650 

Arch Street, Philadelphia, Pennsylvania 

19103. 

D. Hand Delivery: At the previouslylisted EPA Region III address. Such 

deliveries are only accepted during the 

Docket’s normal hours of operation, and 

special arrangements should be made 

for deliveries of boxed information. 

Instructions: Direct your comments to 

Docket ID No. EPA–R03–OAR–2013– 

0408. EPA’s policy is that all comments 

received will be included in the public 

docket without change, and may be 

made available online at 

www.regulations.gov, including any 

personal information provided, unless 

the comment includes information 

claimed to be Confidential Business 

Information (CBI) or other information 

whose disclosure is restricted by statute. 

Do not submit information that you 

consider to be CBI or otherwise 

protected through www.regulations.gov 

or email. The www.regulations.gov Web 

site is an ‘‘anonymous access’’ system, 

which means EPA will not know your 

identity or contact information unless 

you provide it in the body of your 

comment. If you send an email 

comment directly to EPA without going 

through www.regulations.gov, your 

email address will be automatically 

captured and included as part of the 

comment that is placed in the public 

docket and made available on the 

Internet. If you submit an electronic 

comment, EPA recommends that you 

include your name and other contact 

information in the body of your 


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53710 Federal Register / Vol. 78, No. 169 / Friday, August 30, 2013 / Proposed Rules 

comment and with any disk or CD–ROM 

you submit. If EPA cannot read your 

comment due to technical difficulties 

and cannot contact you for clarification, 

EPA may not be able to consider your 

comment. Electronic files should avoid 

the use of special characters, any form 

of encryption, and be free of any defects 

or viruses. 

Docket: All documents in the 

electronic docket are listed in the 

www.regulations.gov index. Although 

listed in the index, some information is 

not publicly available, i.e., CBI or other 

information whose disclosure is 

restricted by statute. Certain other 

material, such as copyrighted material, 

is not placed on the Internet and will be 

publicly available only in hard copy 

form. Publicly available docket 

materials are available either 

electronically in www.regulations.gov or 

in hard copy during normal business 

hours at the Air Protection Division, 

U.S. Environmental Protection Agency, 

Region III, 1650 Arch Street, 

Philadelphia, Pennsylvania 19103. 

Copies of the State submittal are 

available at the Delaware Department of 

Natural Resources and Environmental 

Control, 89 Kings Highway, P.O. Box 

1401, Dover, Delaware 19903. 

FOR FURTHER INFORMATION CONTACT: Rose 

Quinto, (215) 814–2182, or by email at 

quinto.rose@epa.gov. 

SUPPLEMENTARY INFORMATION: On March 

27, 2013, the Delaware Department of 

Natural Resources and Environmental 

Control (DNREC) submitted a revision to 

its SIP to satisfy the requirements of 

section 110(a)(2) of the CAA for the 

2008 8-hour ozone NAAQS. 

I. Background 

On March 27, 2008 (73 FR 16436), 

EPA promulgated a revised NAAQS for 

ozone based on 8-hour average 

concentrations. EPA revised the level of 

the 8-hour ozone NAAQS from 0.08 

parts per million (ppm) to 0.075 ppm. 

Pursuant to section 110(a)(1) of the 

CAA, states are required to submit SIPs 

meeting the applicable requirements of 

section 110(a)(2) within three years after 

promulgation of a new or revised 

NAAQS or within such shorter period 

as EPA may prescribe. Section 110(a)(2) 

requires states to address basic SIP 

elements such as requirements for 

monitoring, basic program requirements 

and legal authority that are designed to 

assure attainment and maintenance of 

the NAAQS. Section 110(a) imposes the 

obligation upon states to make a SIP 

submission to EPA for a new or revised 

NAAQS, but the contents of that 

submission may vary depending upon 

the facts and circumstances. In 

particular, the data and analytical tools 

available at the time the state develops 

and submits the SIP for a new or revised 

NAAQS affects the content of the 

submission. The content of such SIP 

submission may also vary depending 

upon what provisions the state’s 

existing SIP already contains. 

In the case of the 2008 8-hour ozone 

NAAQS, states typically have met the 

basic program elements required in 

section 110(a)(2) through earlier SIP 

submissions in connection with the 

1997 8-hour ozone NAAQS. More 

specifically, section 110(a)(1) provides 

the procedural and timing requirements 

for SIPs. Section 110(a)(2) lists specific 

elements that states must meet for 

‘‘infrastructure’’ SIP requirements 

related to a newly established or revised 

NAAQS. As mentioned above, these 

requirements include basic SIP elements 

such as requirements for monitoring, 

basic program requirements and legal 

authority that are designed to assure 

attainment and maintenance of the 

NAAQS. 

II. Summary of State Submittal 

On March 27, 2013, Delaware 

provided a submittal to satisfy section 

110(a)(2) of the CAA requirements, that 

is the subject of this proposed 

rulemaking, for the 2008 8-hour ozone 

NAAQS. This submittal addressed the 

following infrastructure elements: 

Section 110(a)(2)(A), (B), (C), (D), (E), 

(F), (G), (H), (J), (K), (L), and (M). 

EPA has analyzed the above identified 

submission and is proposing to make a 

determination that such submittal meets 

the requirements of section 110(a)(2)(A), 

(B), (C), (D)(i)(II), (D)(ii), (E), (F), (G), (H), 

(J), (K), (L), and (M) of the CAA, with 

the exception of the Part D, Title I 

nonattainment planning requirements of 

section 110(a)(2)(I), and the portion of 

the submittal relating to section 

110(a)(2)(D)(i)(I) on which EPA will take 

separate actions. A detailed summary of 

EPA’s review and rationale for 

approving Delaware’s submittal may be 

found in the Technical Support 

Document (TSD) for this action which is 

available on line at 

www.regulations.gov, Docket number 

EPA–R03–OAR–2013–0408. 

This proposed rulemaking action does 

not include section 110(a)(2)(I) of the 

CAA which pertains to the 

nonattainment requirements of part D, 

Title I of the CAA, because this element 

is not required to be submitted by the 

3-year submission deadline of section 

110(a)(1) of the CAA, and will be 

addressed in a separate process. This 

proposed rulemaking action also does 

not address section 110(a)(2)(D)(i)(I) of 

the CAA. In accordance with the 

decision of the U.S. Court of Appeals for 

the District of Columbia (D.C. Circuit 

Court), EPA at this time is not treating 

the 110(a)(2)(D)(i)(I) SIP submission 

from Delaware as a required SIP 

submission. See EME Homer City 

Generation, L.P. v. EPA, 696 F .3d 7 

(D.C. Cir. 2012), cert. granted, 2013 U.S. 

Lexis 4801 (2013). On June 24, 2013, the 

Supreme Court granted the petitions of 

the United States and others and agreed 

to review this D.C. Circuit Court 

decision. However, at this time the D.C. 

Circuit Court decision remains in place 

and unless it is reversed or otherwise 

modified by the Supreme Court, states 

are not required to submit 

110(a)(2)(D)(i)(I) SIPs until EPA has 

quantified their obligations under that 

section. EPA will address the portion of 

Delaware’s March 27, 2013 SIP 

submittal addressing section 

110(a)(2)(D)(i)(I) in a separate action. 

III. Proposed Action 

EPA is proposing to approve 

Delaware’s submittal that provides the 

basic program elements specified in 

section 110(a)(2)(A), (B), (C), (D)(i)(II), 

(D)(ii), (E), (F), (G), (H), (J), (K), (L), and 

(M), necessary to implement, maintain, 

and enforce the 2008 8-hour ozone 

NAAQS, with the exception of the Part 

D, Title I nonattainment planning 

requirements of section 110(a)(2)(I), and 

the portion of the submittal relating to 

section 110(a)(2)(D)(i)(I) on which EPA 

will take separate actions. EPA is 

soliciting public comments on the 

issues discussed in this document. 

These comments will be considered 

before taking final action. 

IV. Statutory and Executive Order 

Reviews 

Under the CAA, the Administrator is 

required to approve a SIP submission 

that complies with the provisions of the 

CAA and applicable Federal regulations. 

42 U.S.C. 7410(k); 40 CFR 52.02(a). 

Thus, in reviewing SIP submissions, 

EPA’s role is to approve state choices, 

provided that they meet the criteria of 

the CAA. Accordingly, this action 

merely proposes to approve state law as 

meeting Federal requirements and does 

not impose additional requirements 

beyond those imposed by state law. For 

that reason, this proposed action: 

• Is not a ‘‘significant regulatory 

action’’ subject to review by the Office 

of Management and Budget under 

Executive Order 12866 (58 FR 51735, 

October 4, 1993); 

• does not impose an information 

collection burden under the provisions 

of the Paperwork Reduction Act (44 

U.S.C. 3501 et seq.); 


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• is certified as not having a 

significant economic impact on a 

substantial number of small entities 

under the Regulatory Flexibility Act (5 

U.S.C. 601 et seq.); 

• does not contain any unfunded 

mandate or significantly or uniquely 

affect small governments, as described 

in the Unfunded Mandates Reform Act 

of 1995 (Pub. L. 104–4); 

• does not have Federalism 

implications as specified in Executive 

Order 13132 (64 FR 43255, August 10, 

1999); 

• is not an economically significant 

regulatory action based on health or 

safety risks subject to Executive Order 

13045 (62 FR 19885, April 23, 1997); 

• is not a significant regulatory action 

subject to Executive Order 13211 (66 FR 

28355, May 22, 2001); 

• is not subject to requirements of 

Section 12(d) of the National 

Technology Transfer and Advancement 

Act of 1995 (15 U.S.C. 272 note) because 

application of those requirements would 

be inconsistent with the CAA; and 

• does not provide EPA with the 

discretionary authority to address, as 

appropriate, disproportionate human 

health or environmental effects, using 

practicable and legally permissible 

methods, under Executive Order 12898 

(59 FR 7629, February 16, 1994). 

In addition, this proposed rulemaking 

action pertaining to Delaware’s section 

110(a)(2) infrastructure requirements for 

the 2008 8-hour ozone NAAQS, does 

not have tribal implications as specified 

by Executive Order 13175 (65 FR 67249, 

November 9, 2000), because the SIP is 

not approved to apply in Indian country 

located in the state, and EPA notes that 

it will not impose substantial direct 

costs on tribal governments or preempt 

tribal law. 

List of Subjects in 40 CFR Part 52 

Environmental protection, Air 

pollution control, Incorporation by 

reference, Ozone, Reporting and 

recordkeeping requirements. 

Authority: 42 U.S.C. 7401 et seq. 

Dated: August 20, 2013. 

W.C. Early, 

Acting Regional Administrator, Region III. 

[FR Doc. 2013–21270 Filed 8–29–13; 8:45 am] 

BILLING CODE 6560–50–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R09–OAR–2013–0453; FRL–9835–3] 

Revisions to the California State 

Implementation Plan, Placer, Santa 

Barbara and Ventura County Air 

Pollution Control Districts 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Proposed rule. 

SUMMARY: EPA is proposing to approve 

revisions to the Placer County Air 

Pollution Control District (PCAPCD), 

Santa Barbara County Air Pollution 

Control District (SBCAPCD) and 

Ventura County Air Pollution Control 

District (VCAPCD) portions of the 

California State Implementation Plan 

(SIP). These revisions concern volatile 

organic compound (VOC) emissions 

from adhesives and sealants. We are 

proposing to approve local rules to 

regulate these emission sources under 

the Clean Air Act as amended in 1990 

(CAA or the Act). 

DATES: Any comments on this proposal 

must arrive by September 30, 2013. 

ADDRESSES: Submit comments, 

identified by docket number EPA–R09– 

OAR–2013–0453, by one of the 

following methods: 

1. Federal eRulemaking Portal: 

www.regulations.gov. Follow the on-line 

instructions. 

2. Email: steckel.andrew@epa.gov. 

3. Mail or deliver: Andrew Steckel 

(Air-4), U.S. Environmental Protection 

Agency Region IX, 75 Hawthorne Street, 

San Francisco, CA 94105–3901. 

Instructions: All comments will be 

included in the public docket without 

change and may be made available 

online at www.regulations.gov, 

including any personal information 

provided, unless the comment includes 

Confidential Business Information (CBI) 

or other information whose disclosure is 

restricted by statute. Information that 

you consider CBI or otherwise protected 

should be clearly identified as such and 

should not be submitted through 

www.regulations.gov or email. 

www.regulations.gov is an ‘‘anonymous 

access’’ system, and EPA will not know 

your identity or contact information 

unless you provide it in the body of 

your comment. If you send email 

directly to EPA, your email address will 

be automatically captured and included 

as part of the public comment. If EPA 

cannot read your comment due to 

technical difficulties and cannot contact 

you for clarification, EPA may not be 

able to consider your comment. 

Electronic files should avoid the use of 

special characters, any form of 

encryption, and be free of any defects or 

viruses. 

Docket: Generally, documents in the 

docket for this action are available 

electronically at www.regulations.gov 

and in hard copy at EPA Region IX, 75 

Hawthorne Street, San Francisco, 

California. While all documents in the 

docket are listed at 

www.regulations.gov, some information 

may be publicly available only at the 

hard copy location (e.g., copyrighted 

material, large maps), and some may not 

be publicly available in either location 

(e.g., CBI). To inspect the hard copy 

materials, please schedule an 

appointment during normal business 

hours with the contact listed in the FOR

FURTHER INFORMATION CONTACT section. 

FOR FURTHER INFORMATION CONTACT: 

Andy Steckel, EPA Region IX, (415) 

947–4115, Steckel.andrew@epa.gov. 

SUPPLEMENTARY INFORMATION: This 

proposal addresses the following local 

rules: PCAPCD Rule 235, Adhesives, 

SBCAPCD Rule 353, Adhesives and 

Sealants and VCAPCD Rule 74.20, 

Adhesives and Sealants. In the Rules 

and Regulations section of this Federal 

Register, we are approving these local 

rules in a direct final action without 

prior proposal because we believe these 

SIP revisions are not controversial. If we 

receive adverse comments, however, we 

will publish a timely withdrawal of the 

direct final rule and address the 

comments in subsequent action based 

on this proposed rule. Please note that 

if we receive adverse comments on an 

amendment, paragraph, or section of 

this rule and if that provision may be 

severed from the remainder of the rule, 

we may adopt as final those provisions 

of the rule that are not the subject of an 

adverse comment. 

We do not plan to open a second 

comment period, so anyone interested 

in commenting should do so at this 

time. If we do not receive adverse 

comments, no further activity is 

planned. For further information, please 

see the direct final action. 

Dated: June 28, 2013. 

Alexis Strauss, 

Acting Regional Administrator, Region IX. 

[FR Doc. 2013–20918 Filed 8–29–13; 8:45 am] 

BILLING CODE 6560–50–P 


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