Federal Register / Vol. 90, No. 11 / Friday, January 17, 2025 / Rules and Regulations 5607 

at (202) 317–6847 (not toll-free 

numbers). 

SUPPLEMENTARY INFORMATION: 

Background 

The final regulations (TD 10016) that 

are the subject of this correction are 

under sections 861, 985 through 989, 

and 1502 of the Internal Revenue Code. 

Corrections to Publication 

Accordingly, FR Doc. 2024–28372 (TD 

10016) appearing on page 100138 in the 

Federal Register on Wednesday, 

December 11, 2024, is corrected as 

follows: 

1. On page 100155, in the third 

column, under the caption ‘‘A. Loss 

Suspension Rule 1. In General’’, the 

second line of the third full paragraph 

is corrected to read ‘‘proposed § 1.987– 

11(c)’’. 

List of Subjects in 26 CFR Part 1 

Income taxes, Reporting and 

recordkeeping requirements. 

Correction to the Regulations 

Accordingly, 26 CFR part 1 is 

corrected by making the following 

correcting amendments: 

PART 1—INCOME TAXES 

■ Paragraph 1. The authority citation 

for part 1 continues to read in part as 

follows: 

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

■ Par. 2. Section 1.987–1 is amended by 

revising the first sentence of paragraph 

(b)(3)(ii)(A) to read as follows: 

§ 1.987–1 Scope, definitions, and special 

rules. 

* * * * * 

(b) * * * 

(3) * * * 

(ii) * * * 

(A) * * * Solely for purposes of 

section 987, an owner may elect to treat 

all section 987 QBUs with the same 

functional currency as a single section 

987 QBU except to the extent provided 

in paragraph (b)(3)(ii)(B) of this section. 

* * * 

* * * * * 

■ Par. 3. Section 1.987–2 is amended by 

revising the second sentence of 

paragraph (c)(10)(xviii)(B)(2) to read as 

follows: 

§ 1.987–2 Attribution of items to eligible 

QBUs; definition of a transfer and related 

rules. 

* * * * * 

(c) * * * 

(10) * * * 

(xviii) * * * 

(B) * * * 

(2) * * * Under § 1.987–5(c)(4) and 

§ 1.987–8(e), a termination of a section 

987 QBU is treated as a remittance of all 

the gross assets of the section 987 QBU 

to the owner on the date of the 

termination. * * * 

* * * * * 

§ 1.1502–13 [Amended] 

■ Par. 4. Section 1.1502–13 is amended 

by redesignating the second occurrence 

of paragraph (j)(10)(vi) as (j)(10)(vii). 

Regina L. Johnson, 

Federal Register Liaison, Publications and 

Regulations Section, Associate Chief Counsel 

(Procedure and Administration). 

[FR Doc. 2025–01248 Filed 1–16–25; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF JUSTICE 

Office of the Attorney General 

28 CFR Part 0 

[Docket No. OAG 172; AG Order No. 6146– 

2025] 

Office of Legal Policy 

AGENCY: Department of Justice. 

ACTION: Final rule. 

SUMMARY: This rule amends the Code of 

Federal Regulations to update the 

organizational description of the Office 

of Legal Policy to reflect current 

practice. 

DATES: This rule is effective January 17, 

2025. 

FOR FURTHER INFORMATION CONTACT: 

Robert Hinchman, Senior Counsel, 

Office of Legal Policy, U.S. Department 

of Justice, RFK Main Justice Building, 

950 Pennsylvania Avenue NW, Room 

4252, Washington, DC 20530. 

Telephone: (202) 514–8059. 

SUPPLEMENTARY INFORMATION: 

I. Background 

In the Department of Justice’s 

organizational regulations, 28 CFR 0.23 

describes the ‘‘General Functions’’ of 

the Office of Legal Policy (‘‘OLP’’), but 

some of those provisions are out of date. 

For that reason, this final rule revises 

§ 0.23 to better reflect OLP’s current 

structure and functions. The final rule 

also removes two other regulatory 

provisions—28 CFR 0.23b and 0.15(f)— 

because they reference a former OLP 

entity that no longer exists. 

II. Administrative Procedure Act 

This rule is a rule of agency 

organization and procedure, and relates 

to the internal management of the 

Department of Justice. It is therefore 

exempt from the requirements of notice 

and comment and a delayed effective 

date. 5 U.S.C. 553(b), (d). 

III. Regulatory Requirements 

A. Regulatory Flexibility Act 

A Regulatory Flexibility Analysis is 

not required to be prepared for this final 

rule since the Department was not 

required to publish a general notice of 

proposed rulemaking for this matter. 

See 5 U.S.C. 604(a). 

B. Executive Orders 12866, 13563, and 

14094: Regulatory Planning and Review 

This final rule has been drafted and 

reviewed in accordance with Executive 

Order 12866 (Regulatory Planning and 

Review), Executive Order 13563 

(Improving Regulation and Regulatory 

Review), and Executive Order 14094 

(Modernizing Regulatory Review). This 

action is limited to agency organization, 

management, and personnel matters and 

therefore is not a ‘‘regulation’’ or ‘‘rule’’ 

under Executive Order 12866, section 

3(d)(3). Accordingly, this action has not 

been reviewed by the Office of 

Management and Budget. 

C. Executive Order 13132: Federalism 

This rule will not have substantial 

direct effects on the States, on the 

relationship between the National 

Government and the States, or on the 

distribution of power and 

responsibilities among the various 

levels of government. Therefore, in 

accordance with section 6 of Executive 

Order 13132, the Department has 

determined that this rule does not have 

federalism implications warranting the 

preparation of a federalism summary 

impact statement. 

D. Executive Order 12988: Civil Justice 

Reform 

This rule meets the applicable 

standards set forth in sections 3(a) and 

3(b)(2) of Executive Order 12988. 

E. Unfunded Mandates Reform Act of 

1995 

This rule will not result in the 

expenditure by State, local, and Tribal 

governments, in the aggregate, or by the 

private sector, of $100,000,000 or more 

in any one year (adjusted for inflation), 

and it does not establish requirements 

that might significantly or uniquely 

affect small governments. Therefore, no 

actions were deemed necessary under 

the provisions of the Unfunded 

Mandates Reform Act of 1995. 

F. Congressional Review Act 

This action pertains to agency 

management, personnel, and 


KHAMMOND on DSK9W7S144PROD with RULES
5608 Federal Register / Vol. 90, No. 11 / Friday, January 17, 2025 / Rules and Regulations 

organization and does not substantially 

affect the rights or obligations of nonagency parties and, accordingly, is not 

a ‘‘rule’’ as that term is used by the 

Congressional Review Act. See 5 U.S.C. 

804(3)(B), (C). Therefore, the reporting 

requirement of 5 U.S.C. 801 does not 

apply. 

List of Subjects in 28 CFR Part 0 

Authority delegation (Government 

agencies), Government employees, 

Organization and functions 

(Government agencies), Privacy, 

Reporting and recordkeeping 

requirements, Whistleblowing. 

Accordingly, by virtue of the 

authority vested in me as Attorney 

General, including 5 U.S.C. 301 and 28 

U.S.C. 509, 510, part 0 of title 28 of the 

Code of Federal Regulations is amended 

as follows: 

PART 0—ORGANIZATION OF THE 

DEPARTMENT OF JUSTICE 

■ 1. The authority citation for part 0 

continues to read as follows: 

Authority: 5 U.S.C. 301; 28 U.S.C. 509, 

510, 515–519. 

§ 0.15 [Amended] 

■ 2. Remove and reserve § 0.15(f). 

■ 3. Revise § 0.23 to read as follows: 

§ 0.23 General functions. 

The Office of Legal Policy shall be 

headed by an Assistant Attorney 

General. The principal responsibilities 

of the Office shall be to plan, develop, 

and coordinate the implementation of 

major policy initiatives of high priority 

to the Department and to the 

Administration. In addition, the 

Assistant Attorney General, Office of 

Legal Policy, shall: 

(a) Examine and study legislation and 

other policy proposals and coordinate 

Departmental efforts to secure 

enactment of those of special interest to 

the Department and the Administration. 

(1) Assist in reviewing and 

coordinating draft regulatory actions, 

notices, and significant guidance 

documents prepared by Department 

components, including by coordinating 

with the Office of Management and 

Budget (‘‘OMB’’) on regulatory actions 

subject to OMB review under Executive 

Order 12866 and related directives, and 

supporting the Department’s review of 

draft documents prepared by other 

agencies that are referred to the 

Department by OMB or other agencies 

as part of interagency regulatory review 

processes. 

(2) Advise and assist the Attorney 

General and the Deputy Attorney 

General regarding the selection and 

appointment of Federal judges. 

(3) Represent the Department on the 

Administrative Conference of the 

United States and, as appropriate, on 

regulatory reform bodies. 

(4) Participate, as appropriate, in 

internal budget meetings of the 

Department with regard to policy 

implications of resource allocations and 

resource implications of major policy 

initiatives; and advise the Assistant 

Attorney General for Administration 

with regard to information requirements 

for Departmental policy formulation. 

(5) Advise appropriate Departmental 

officials, from time to time, on 

investigation, litigation, negotiation, 

penal, or correctional policies to ensure 

the compatibility of those policies with 

overall Departmental goals. 

(6) Perform such other duties and 

functions as may be specially assigned 

by the Attorney General and the Deputy 

Attorney General. 

(b) In carrying out the responsibilities 

under this section, the Assistant 

Attorney General, Office of Legal Policy, 

shall have the right to call upon the 

relevant Departmental units for 

personnel and other assistance. 

§ 0.23b [Removed] 

■ 4. Remove § 0.23b. 

Date: January 14, 2025 

Merrick B. Garland, 

Attorney General. 

[FR Doc. 2025–01339 Filed 1–16–25; 8:45 am] 

BILLING CODE 4410–BB–P 

DEPARTMENT OF JUSTICE 

Office of the Attorney General 

28 CFR Part 0 

[Docket No. JMD 163; AG Order No. 6145– 

2025] 

Office of the Executive Secretariat 

AGENCY: Department of Justice. 

ACTION: Final rule. 

SUMMARY: This rule amends the 

Department’s organizational regulations 

to establish the functions of the Office 

of the Executive Secretariat. 

DATES: Effective January 17, 2025. 

FOR FURTHER INFORMATION CONTACT: 

Adam Kirschner, Chief of Staff and 

Senior Counsel, Office of the Executive 

Secretariat, adam.kirschner@usdoj.gov 

or DOJExecSec@usdoj.gov, (202) 514– 

2063. 

SUPPLEMENTARY INFORMATION: 

I. Summary 

The Office of the Executive Secretariat 

(OES), headed by the Executive 

Secretary, was established as a separate 

component of the Department of Justice 

on August 17, 2023. OES’s functions 

were previously performed by a staff 

within the Justice Management 

Division. As a standalone component, 

OES’s functions, which broadly relate to 

managing the review and approval of 

official Department of Justice leadership 

documents and correspondence, are set 

forth in this regulation. This rule also 

revises 28 CFR 0.1 to add the Office of 

the Executive Secretariat to the list of 

Department components. 

II. Administrative Procedure Act 

This rule is a rule of agency 

organization, procedure, and practice 

and is limited to matters of agency 

management and personnel, and it is 

not a substantive rule. Therefore, this 

rule is exempt from the requirements of 

prior notice and comment and a 30-day 

delay in the effective date. See 5 U.S.C. 

553(a)(2), (b)(A), (d). 

III. Regulatory Analyses 

In developing this final rule, the 

Department considered numerous 

statutes and executive orders applicable 

to the rulemaking process. The 

Department’s analysis of the 

applicability of those statutes and 

Executive orders to this rule is 

summarized below. 

A. Executive Order 12866 (Regulatory 

Planning and Review), Executive Order 

13563 (Improving Regulation and 

Regulatory Review), and Executive 

Order 14094 (Modernizing Regulatory 

Review) 

This final rule is not a significant 

regulatory action under section 3(f) of 

Executive Order 12866, as 

supplemented by Executive Order 

13563 and amended by Executive Order 

14094. This rule is limited to agency 

organization, management, and 

personnel as described by Executive 

Order 12866, section 3(d)(3), and 

therefore is not a ‘‘regulation’’ or ‘‘rule’’ 

as defined by that Executive order. 

Accordingly, this action has not been 

reviewed by the Office of Management 

and Budget. 

B. Regulatory Flexibility Act 

The Regulatory Flexibility Act of 

1980, 5 U.S.C. 601–12, as amended, 

requires Federal agencies to consider 

the potential impact of regulations on 

small entities during rulemaking. The 

term ‘‘small entities’’ comprises small 

businesses, not-for-profit organizations 

that are independently owned and 


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