10432 Federal Register / Vol. 80, No. 38 / Thursday, February 26, 2015 / Proposed Rules 

54SBA Final Rule on ‘‘Small Business Size 

Standards: Utilities,’’ 78 FR 77,343 (Dec. 23, 2013). 

55 13 CFR 121.201, Sector 22, Utilities. 

56SBA’s regulations at 13 CFR 121.201 state that 

‘‘[t]he number of employees . . . indicates the 

maximum allowed for a concern and its affiliates 

to be considered small.’’ 

affiliates.54 Under SBA’s current size 

standards, the entities with marketbased rates which are affected by this 

NOPR likely come under the following 

categories 55 with the indicated 

thresholds (in terms of number of 

employees 56): 

• Hydroelectric Power Generation, 500 

employees 

• Fossil Fuel Electric Power Generation, 

750 employees 

• Nuclear Electric Power Generation, 

750 employees 

• Solar Electric Power Generation, 250 

employees 

• Wind Electric Power Generation, 250 

employees 

• Geothermal Electric Power 

Generation, 250 employees 

• Biomass Electric Power Generation, 

250 employees 

• Other Electric Power Generation, 250 

employees 

42. The categories for the applicable 

entities have a size threshold ranging 

from 250 employees to 750 employees. 

For the analysis in this proposed rule, 

we are using the threshold of 750 

employees for all categories. We 

anticipate that a maximum of 82 percent 

of the entities potentially affected by 

this NOPR are small. In addition, we 

expect that not all of those entities will 

be able to or will choose to offer primary 

frequency response service. 

43. Based on the estimates above in 

the Information Collection section, we 

expect a one-time cost of $576 

(including the burden cost related to 

filing both the tariff and the EQR) for 

each entity that decides to offer primary 

frequency response service. 

44. The Commission does not 

consider the estimated cost per small 

entity to impose a significant economic 

impact on a substantial number of small 

entities. Accordingly, the Commission 

certifies that this NOPR will not have a 

significant economic impact on a 

substantial number of small entities. 

VIII. Comment Procedures 

45. The Commission invites interested 

persons to submit comments on the 

matters and issues proposed in this 

notice to be adopted, including any 

related matters or alternative proposals 

that commenters may wish to discuss. 

Comments are due April 27, 2015. 

Comments must refer to Docket No. 

RM15–2–000, and must include the 

commenter’s name, the organization 

they represent, if applicable, and their 

address in their comments. 

46. The Commission encourages 

comments to be filed electronically via 

the eFiling link on the Commission’s 

Web site at http://www.ferc.gov. The 

Commission accepts most standard 

word processing formats. Documents 

created electronically using word 

processing software should be filed in 

native applications or print-to-PDF 

format and not in a scanned format. 

Commenters filing electronically do not 

need to make a paper filing. 

47. Commenters that are not able to 

file comments electronically must send 

an original of their comments to: 

Federal Energy Regulatory Commission, 

Secretary of the Commission, 888 First 

Street NE., Washington, DC 20426. 

48. All comments will be placed in 

the Commission’s public files and may 

be viewed, printed, or downloaded 

remotely as described in the Document 

Availability section below. Commenters 

on this proposal are not required to 

serve copies of their comments on other 

commenters. 

IX. Document Availability 

49. In addition to publishing the full 

text of this document in the Federal 

Register, the Commission provides all 

interested persons an opportunity to 

view and/or print the contents of this 

document via the Internet through the 

Commission’s Home Page (http://

www.ferc.gov) and in the Commission’s 

Public Reference Room during normal 

business hours (8:30 a.m. to 5:00 p.m. 

Eastern time) at 888 First Street NE., 

Room 2A, Washington, DC 20426. 

50. From the Commission’s Home 

Page on the Internet, this information is 

available on eLibrary. The full text of 

this document is available on eLibrary 

in PDF and Microsoft Word format for 

viewing, printing, and/or downloading. 

To access this document in eLibrary, 

type the docket number excluding the 

last three digits of this document in the 

docket number field. 

51. User assistance is available for 

eLibrary and the Commission’s Web site 

during normal business hours from the 

Commission’s Online Support at 202– 

502–6652 (toll free at 1–866–208–3676) 

or email at ferconlinesupport@ferc.gov, 

or the Public Reference Room at (202) 

502–8371, TTY (202) 502–8659. Email 

the Public Reference Room at 

public.referenceroom@ferc.gov. 

List of Subjects in 18 CFR Part 35 

Electric power rates; Electric utilities; 

Reporting and recordkeeping 

requirements. 

Issued: February 19, 2015. 

By direction of the Commission. 

Nathaniel J. Davis, Sr., 

Deputy Secretary. 

In consideration of the foregoing, the 

Commission proposes to amend Part 35, 

Chapter I, Title 18, Code of Federal 

Regulations, as follows. 

PART 35—FILING OF RATE 

SCHEDULES AND TARIFFS 

■ 1. The authority citation for part 35 

continues to read as follows: 

Authority: 16 U.S.C. 791a–825r, 2601– 

2645; 31 U.S.C. 9701; 42 U.S.C. 7101–7352. 

■ 2. Revise § 35.37(c)(1) to read as 

follows: 

§ 35.37 Market power analysis required. 

* * * * * 

(c)(1) There will be a rebuttable 

presumption that a Seller lacks 

horizontal market power with respect to 

sales of energy, capacity, energy 

imbalance service, generation imbalance 

service, and primary frequency response 

service if it passes two indicative market 

power screens: a pivotal supplier 

analysis based on annual peak demand 

of the relevant market, and a market 

share analysis applied on a seasonal 

basis. There will be a rebuttable 

presumption that a Seller lacks 

horizontal market power with respect to 

sales of operating reserve-spinning and 

operating reserve-supplemental services 

if the Seller passes these two indicative 

market power screens and demonstrates 

in its market-based rate application how 

the scheduling practices in its region 

support the delivery of operating reserve 

resources from one balancing authority 

area to another. There will be a 

rebuttable presumption that a Seller 

possesses horizontal market power with 

respect to sales of energy, capacity, 

energy imbalance service, generation 

imbalance service, operating reservespinning service, operating reservesupplemental service, and primary 

frequency response service if it fails 

either screen. 

* * * * * 

[FR Doc. 2015–03741 Filed 2–25–15; 8:45 am] 

BILLING CODE 6717–01–P 

SOCIAL SECURITY ADMINISTRATION 

20 CFR Part 422 

[Docket No. SSA–2014–0042] 

RIN 0960–AH68 

Social Security Number Card 

Applications 

AGENCY: Social Security Administration. 


rmajette on DSK2VPTVN1PROD with PROPOSALS
Federal Register / Vol. 80, No. 38 / Thursday, February 26, 2015 / Proposed Rules 10433 

ACTION: Notice of proposed rulemaking. 

SUMMARY: We propose to revise our 

regulations to allow applicants for a 

Social Security number (SSN) card to 

apply by completing a prescribed 

application and submitting the required 

evidence, rather than completing a 

paper Form SS–5, Application for a 

Social Security Card. We also propose to 

remove the word ‘‘documentary’’ from 

our description of certain evidence 

requirements. These changes would 

provide flexibility in the ways in which 

the public may request SSN cards and 

allow us, in the future, to implement an 

online SSN replacement card 

application system, which we are 

currently developing. In addition, we 

propose to replace ‘‘Immigration and 

Naturalization Service’’ with 

‘‘Department of Homeland Security’’ to 

reflect that agency’s reorganization. 

DATES: To ensure that your comments 

are considered, we must receive them 

no later than April 27, 2015. 

ADDRESSES: You may submit comments 

by any one of three methods—Internet, 

fax, or mail. Do not submit the same 

comments multiple times or by more 

than one method. Regardless of which 

method you choose, please state that 

your comments refer to Docket No. 

SSA–2014–0042 so that we may 

associate your comments with the 

correct regulation. 

Caution: You should be careful to 

include in your comments only 

information that you wish to make 

publicly available. We strongly urge you 

not to include in your comments any 

personal information, such as Social 

Security numbers or medical 

information. 

1. Internet: We strongly recommend 

that you submit your comments via the 

Internet. Please visit the Federal 

eRulemaking portal at http://

www.regulations.gov. Use the ‘‘Search’’ 

function to find docket number SSA– 

2014–0042. The system will issue a 

tracking number to confirm your 

submission. You will not be able to 

view your comment immediately 

because we must post each comment 

manually. It may take up to a week for 

your comment to be viewable. 

2. Fax: Fax comments to (410) 966– 

2830. 

3. Mail: Mail your comments to the 

Office of Regulations and Reports 

Clearance, Social Security 

Administration, 3100 West High Rise 

Building, 6401 Security Boulevard, 

Baltimore, Maryland 21235–6401. 

Comments are available for public 

viewing on the Federal eRulemaking 

portal at http://www.regulations.gov or 

in person, during regular business 

hours, by arranging with the contact 

person identified below. 

FOR FURTHER INFORMATION CONTACT: 

Arthur LaVeck, Office of Retirement and 

Disability Policy, Office of Income 

Security Programs, Social Security 

Administration, 6401 Security 

Boulevard, Baltimore, MD 21235–6401, 

(410) 966–5665. For information on 

eligibility or filing for benefits, call our 

national toll-free number, 1–800–772– 

1213 or TTY 1–800–325–0778, or visit 

our Internet site, Social Security Online, 

at http://www.socialsecurity.gov. 

SUPPLEMENTARY INFORMATION: 

The use of the SSN is widespread in 

today’s society. It is necessary for 

employment, to properly record a 

person’s wages and the taxes paid on 

those wages, to collect Social Security 

benefits, and to receive many other 

government services. Commercial 

organizations, such as banks and credit 

companies, also ask individuals for their 

SSNs for many business transactions. As 

a result of this widespread use, the 

issuance of original and replacement 

SSN cards is one of our most requested 

services. 

Currently, a person can apply for an 

SSN by completing Form SS–5 and 

submitting it, in person or via mail, to 

his or her local field office (FO) or a 

Social Security Card Center (SSCC), or 

by having one of our representatives file 

an application electronically through 

the Social Security Number Application 

Process (SSNAP) during an in-office 

interview. The applicant must also 

present, or mail in, supporting 

documentary evidence. 

In fiscal year 2013, we processed over 

10 million replacement SSN card 

applications at FOs and SSCCs. It takes 

a field office employee an average of 14 

minutes to process a replacement card 

application. Removing the requirements 

that applicants complete and submit 

paper Form SS–5 along with paper 

documentary evidence would allow us 

to develop convenient and efficient 

means to electronically process 

replacement SSN card applications and 

obtain acceptable supporting evidence, 

while retaining the security necessary to 

protect the integrity of the SSN and the 

card issuance process. Recent advances 

in technology provide us with 

additional, convenient options for the 

public to request government services. 

By pursuing the electronic approaches 

available to us, we expect to provide 

expanded service options that meet the 

varied needs of the public in a costefficient and environmentally 

responsible way. 

For example, we are currently 

developing a new online application 

that would allow certain members of the 

public to apply for replacement SSN 

cards electronically without having to 

visit one of our offices or mail in the 

application and supporting evidence. 

Adult U.S. citizens who are not 

reporting any changes to their record 

(for example, name or date of birth) 

would have the option to file for an SSN 

replacement card online after registering 

through the my Social Security portal. 

Eligible individuals would also be 

required to have a U.S. mailing address, 

(including Air/Army Post Office, Fleet 

Post Office, or Diplomatic Post Office 

mailing address) and a valid U.S. stateissued driver’s license or U.S. stateissued identity card. During the 

application process, we would securely 

collect and verify required information 

electronically (for example, identifying 

information, mailing address associated 

with the individual requesting the card), 

and analyze each request for potential 

fraud. Moving this service online would 

allow customers to complete a request at 

any time, without the need to visit us in 

person. It would also help the public by 

allowing our employees to focus on 

other vital services, such as taking 

claims for benefits and conducting 

program integrity work. 

To ensure our SSN regulations 

support the development of convenient 

and efficient electronic service delivery 

options, we propose to update 20 CFR 

422.103 and 422.110 to remove the 

requirement that an individual who 

seeks a replacement SSN card must file 

an application at any Social Security 

office. We also propose to remove 

references to Form SS–5 because our 

current process allows us to file an 

application electronically through 

SSNAP without the completion of a 

paper Form SS–5, and our planned 

online application will not require the 

completion of a paper Form SS–5. We 

would replace, in instances where a 

description is necessary, mention of 

Form SS–5 with the term ‘‘prescribed 

application.’’ A prescribed application 

would simply be the application form— 

whether a paper form, an online 

application, or some other method—that 

we determine to be most efficient and 

user-friendly at any given time. 

Information about application 

procedures would be easily available to 

applicants on our Internet site and at 

our offices nationwide. 

We also propose to revise 20 CFR 

422.107 to remove the word 

‘‘documentary’’ from our description of 

evidence required to obtain an original 

or replacement SSN card. We would 

still require evidence to establish 

eligibility and identity in order to obtain 

a new or replacement card. However, 


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10434 Federal Register / Vol. 80, No. 38 / Thursday, February 26, 2015 / Proposed Rules 

we would revise our rules so that 

applicants may provide or we may 

obtain other types of evidence to satisfy 

the requirement, such as through data 

matches or other agreements with 

government agencies or other entities 

that we determine can provide us with 

appropriate and secure verification of 

the applicant’s true identity and other 

eligibility factors. 

These changes would provide us with 

the flexibility we need to adapt our SSN 

application process as necessity and 

technology allow. They would allow us 

to offer the public new, convenient 

service alternatives for obtaining SSN 

replacement cards, while maintaining 

the security and integrity of the SSN 

card and issuance process. We also 

expect these changes would reduce the 

public’s need to visit our FOs, resulting 

in shorter wait times for individuals 

who choose to visit a FO for service. 

We also propose to update section 

422.107(e)(1) to replace references to 

‘‘Immigration and Naturalization 

Service’’ with ‘‘Department of 

Homeland Security’’ to reflect that 

agency’s restructuring in 2003. 

Regulatory Procedures 

Executive Order 12866, as 

Supplemented by Executive Order 

13563 

We consulted with the Office of 

Management and Budget (OMB) and 

determined that this proposed rule 

meets the criteria for a significant 

regulatory action under Executive Order 

12866, as supplemented by Executive 

Order 13563, and was reviewed by 

OMB. 

Regulatory Flexibility Act 

We certify that this proposed rule 

would not have a significant economic 

impact on a substantial number of small 

entities because it would affect 

individuals only. Therefore, a regulatory 

flexibility analysis is not required under 

the Regulatory Flexibility Act, as 

amended. 

Paperwork Reduction Act 

Although the regulatory changes 

described below are not subject to OMB 

clearance under the Paperwork 

Reduction Act (PRA), the new electronic 

SSN replacement card application will 

require OMB PRA approval. We will 

seek public comment in a separate PRA 

Federal Register Notice (FRN) for the 

new electronic process under OMB No. 

0960–0066. We will complete the PRA 

OMB clearance process, including 

publication of the two standard FRNs, 

before we implement the electronic SSN 

replacement card application. The 

public will have an opportunity to 

review and comment on the electronic 

SSN replacement card application at 

that time. 

(Catalog of Federal Domestic Assistance 

Program Nos. 96.001, Social Security— 

Disability Insurance; 96.002, Social 

Security—Retirement Insurance; 96.004, 

Social Security Survivors Insurance; 96.006, 

Supplemental Security Income; 96.020, 

Special Benefits for Certain World War II 

Veterans.) 

List of Subjects in 20 CFR Part 422 

Administrative practice and 

procedure, Organization and functions 

(Government agencies), Reporting and 

recordkeeping requirements, Social 

security. 

Carolyn W. Colvin, 

Acting Commissioner of Social Security. 

For the reasons set out in the 

preamble, we propose to amend 20 CFR 

chapter III part 422 subpart B as set 

forth below: 

PART 422—ORGANIZATION AND 

PROCEDURES 

Subpart B—General Procedures 

■ 1. The authority citation for subpart B 

of part 422 continues to read as follows: 

Authority: Secs. 205, 232, 702(a)(5), 1131, 

and 1143 of the Social Security Act (42 

U.S.C. 405, 432, 902(a)(5), 1320b–1, and 

1320b–13), and sec. 7213(a)(1)(A) of Pub. L. 

108–458. 

■ 2. Amend § 422.103 by revising 

paragraphs (b), (c)(1), and (e)(1) to read 

as follows: 

§ 422.103 Social security numbers. 

* * * * * 

(b) Applying for a number—(1) 

Application. An individual needing a 

Social Security number may apply for 

one by completing a prescribed 

application and submitting the required 

evidence. An individual outside the 

United States (U.S.) may apply for a 

Social Security number card at the 

Department of Veterans Affairs Regional 

Office, Manila, Philippines, at any U.S. 

Foreign Service post, or at a U.S. 

military post outside the United States. 

(See § 422.106 for special procedures for 

filing applications with other 

government agencies.) Additionally, a 

U.S. resident may apply for a Social 

Security number for a nonresident 

dependent when the number is 

necessary for U.S. tax purposes or some 

other valid reason, the evidence 

requirements of § 422.107 are met, and 

we determine that a personal interview 

with the dependent is not required. 

(2) Birth registration document. We 

may enter into an agreement with 

officials of a State, including, for this 

purpose, the District of Columbia, 

Puerto Rico, Guam, the U.S. Virgin 

Islands, and New York City, to establish, 

as part of the official birth registration 

process, a procedure to assist us in 

assigning Social Security numbers to 

newborn children. Where an agreement 

is in effect, a parent, as part of the 

official birth registration process, need 

not complete a prescribed application 

and may request that we assign a Social 

Security number to the newborn child. 

(3) Immigration form. We may enter 

into an agreement with the Department 

of State (DOS) and the Department of 

Homeland Security (DHS) to assist us by 

collecting enumeration data as part of 

the immigration process. Where an 

agreement is in effect, an alien need not 

complete a prescribed application and 

may request, through DOS or DHS, as 

part of the immigration process, that we 

assign a Social Security number and 

issue a Social Security number card to 

him or her. An alien will request the 

assignment of a Social Security number 

through this process in the manner 

provided by DOS and DHS. 

(c) How numbers are assigned—(1) 

Application. If you complete a 

prescribed application, we will require 

you to furnish evidence, as necessary, to 

assist us in establishing your age, U.S. 

citizenship or alien status, true identity, 

and previously assigned Social Security 

number(s), if any. (See § 422.107 for 

evidence requirements.) We may require 

you to undergo a personal interview 

before we assign a Social Security 

number. If you request evidence to show 

that you have filed a prescribed 

application for a Social Security number 

card, we may furnish you with a receipt 

or equivalent document. We will 

electronically screen the data from the 

prescribed application against our files. 

If we find that you have not been 

assigned a Social Security number 

previously, we will assign one to you 

and issue a Social Security number 

card. However, if we find that you have 

been assigned a Social Security number 

previously, we will issue a replacement 

Social Security number card. 

* * * * * 

(e) Replacement of Social Security 

number card—(1) When we may issue 

you a replacement card. We may issue 

you a replacement Social Security 

number card, subject to the limitations 

in paragraph (e)(2) of this section. You 

must complete a prescribed application 

to receive a replacement Social Security 

number card. We follow the evidence 

requirements in § 422.107 when we 


rmajette on DSK2VPTVN1PROD with PROPOSALS
Federal Register / Vol. 80, No. 38 / Thursday, February 26, 2015 / Proposed Rules 10435 

issue you a replacement Social Security 

number card. 

* * * * * 

■ 3. Amend § 422.107 by: 

■ a. Revising paragraphs (a) and (c); 

■ b. In paragraph (e)(1), removing each 

instance of ‘‘Immigration and 

Naturalization Service’’ and adding in 

its place, ‘‘Department of Homeland 

Security’’; and 

■ c. Revising paragraph (g). 

The revisions read as follows: 

§ 422.107 Evidence requirements. 

(a) General. To obtain an original 

Social Security number card, you must 

submit convincing evidence of your age, 

U.S. citizenship or alien status, and true 

identity, as described in paragraphs (b) 

through (e) of this section. If you apply 

for a replacement Social Security 

number card, you must submit 

convincing evidence of your true 

identity, as described in paragraph (c) of 

this section, and you may also be 

required to submit convincing evidence 

of your age and U.S. citizenship or alien 

status, as described in paragraphs (b), 

(d), and (e) of this section. If you apply 

for an original or replacement Social 

Security number card, you are also 

required to submit evidence to assist us 

in determining the existence and 

identity of any previously assigned 

Social Security number(s). We will not 

assign a Social Security number or issue 

an original or replacement card unless 

we determine that you meet all of the 

evidence requirements. We require an 

in-person interview if you are age 12 or 

older and are applying for an original 

Social Security number, unless you are 

an alien who requests a Social Security 

number as part of the immigration 

process described in § 422.103(b)(3). We 

may require an in-person interview of 

other applicants. All paper or other 

tangible documents submitted as 

evidence must be originals or copies of 

the original documents certified by the 

custodians of the original records and 

are subject to verification. We may also 

verify your eligibility factors, as 

described in paragraphs (b)–(e) of this 

section, through other means, including 

but not limited to data matches or other 

agreements with government agencies or 

other entities that we determine can 

provide us with appropriate and secure 

verification of your eligibility factors. 

* * * * * 

(c) Evidence of identity. (1) If you 

apply for an original Social Security 

number or a replacement Social 

Security number card, you are required 

to submit convincing evidence of your 

identity. Evidence of identity may 

consist of a driver’s license, 

identification card, school record, 

medical record, marriage record, 

passport, Department of Homeland 

Security document, or other similar 

evidence serving to identify you. The 

evidence must contain sufficient 

information to identify you, including 

your name and: 

(i) Your age, date of birth, or parents’ 

names; or 

(ii) Your photograph or physical 

description. 

(2) A birth record is not sufficient 

evidence to establish identity for these 

purposes. 

* * * * * 

(g) Inability to verify eligibility factors. 

We will not issue an original or 

replacement Social Security number 

card when you present invalid or 

expired documents or when we are 

unable to verify the required evidence 

through other means, as described in 

paragraph (a) of this section. Invalid 

documents are either forged documents 

that supposedly were issued by the 

custodian of the record, or properly 

issued documents that were improperly 

changed after they were issued. An 

expired document is one that was valid 

for only a limited time and that time has 

passed. 

■ 4. Amend § 422.110 by revising 

paragraph (a) to read as follows: 

§ 422.110 Individual’s request for change 

in record. 

(a) Application. If you wish to change 

the name or other personal identifying 

information you previously submitted 

in connection with an application for a 

Social Security number card, you must 

complete a prescribed application, 

except as provided in paragraph (b) of 

this section. You must prove your 

identity, and you may be required to 

provide other evidence. (See § 422.107 

for evidence requirements.) You may 

complete a request for change in records 

in the manner we designate, including 

at any Social Security office, or, if you 

are outside the U.S., to the Department 

of Veterans Affairs Regional Office, 

Manila, Philippines, or to any U.S. 

Foreign Service post or U.S. military 

post. If your request is for a change of 

name on the card (that is, verified legal 

changes to the first name or surname, or 

both), we may issue you a replacement 

Social Security number card bearing the 

same number and the new name. We 

will grant an exception to the 

limitations specified in § 422.103(e)(2) 

for replacement Social Security number 

cards representing a change in name or, 

if you are an alien, a change to a 

restrictive legend shown on the card. 

(See § 422.103(e)(3) for the definition of 

a change to a restrictive legend.) 

* * * * * 

[FR Doc. 2015–03726 Filed 2–24–15; 11:15 am] 

BILLING CODE 4191–02–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 57 

[REG–143416–14; RIN 1545–BM51] 

Health Insurance Providers Fee 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Notice of proposed rulemaking 

by cross-reference to temporary 

regulations. 

SUMMARY: This document contains 

proposed regulations that provide rules 

for the definition of a covered entity for 

purposes of the fee imposed by section 

9010 of the Patient Protection and 

Affordable Care Act, as amended. In the 

Rules and Regulations section of this 

issue of the Federal Register, the IRS is 

issuing temporary regulations. The text 

of those temporary regulations also 

serves as the text of these proposed 

regulations. The proposed regulations 

are necessary to clarify certain terms in 

section 9010. The proposed regulations 

affect persons engaged in the business of 

providing health insurance for United 

States health risks. 

DATES: Comments and requests for a 

public hearing must be received by May 

27, 2015. 

ADDRESSES: Send submissions to: 

CC:PA:LPD:PR (REG–143416–14), Room 

5203, Internal Revenue Service, PO Box 

7604, Ben Franklin Station, Washington, 

DC 20044. Submissions may be handdelivered Monday through Friday 

between the hours of 8 a.m. and 4 p.m. 

to CC:PA:LPD:PR (REG–143416–14), 

Courier’s Desk, Internal Revenue 

Service, 1111 Constitution Avenue NW., 

Washington, DC, or sent electronically, 

via the Federal eRulemaking portal at 

www.regulations.gov (IRS REG–143416– 

14). 

FOR FURTHER INFORMATION CONTACT: 

Concerning the proposed regulations, 

Rachel S. Smith, (202) 317–6855; 

concerning submissions of comments 

and request for a hearing, Regina 

Johnson, (202) 317–6901 (not toll-free 

numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

Temporary regulations in the Rules 

and Regulations section of this issue of 


rmajette on DSK2VPTVN1PROD with PROPOSALS