Federal Register / Vol. 60, No. 84 / Tuesday, May 2, 1995 / Rules and Regulations 21435

By removing ‘‘(lat. 40°07′47′′N., long.

91°16′44′′W.)’’ and substituting ‘‘(lat.

40°07′45′′N., long. 91°40′42′′W.)

* * * * *

Herman J. Lyons, Jr.,

Acting Manager, Air Traffic Division, Central

Region.

[FR Doc. 95–10773 Filed 5–1–95; 8:45 am]

BILLING CODE 4910–13–M

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[T.D. 7636]

Contributions to Pension, ProfitSharing, etc., Plans on Behalf of SelfEmployed Individuals and

Shareholders-Employees; Correction

AGENCY: Internal Revenue Service,

Treasury.

ACTION: Correcting amendment.

SUMMARY: This document contains a

correction to the final regulations (T.D.

7636), which were published in the

Federal Register Friday, August 10,

1979 (44 FR 47046), relating to

contributions to pension, profit-sharing,

etc., plans on behalf of self-employed

individuals and shareholder-employees.

EFFECTIVE DATE: May 2, 1995.

FOR FURTHER INFORMATION CONTACT:

Brant Goldwyn (202) 622–6090, (not a

toll-free call).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the

subject of this correction clarify the

applicability of the $100,000 limitation

of section 401(a)(17) to certain plans

maintained by an aggregated employer

group.

Need for Correction

As published, T.D. 7636 contains an

error which may prove to be misleading

and is in need of clarification.

List of Subjects in 26 CFR Part 1

Income taxes, Reporting and

recordkeeping requirements.

Accordingly, 26 CFR part 1 is

corrected by making the following

correcting amendment:

PART 1—INCOME TAX; TAXABLE

YEARS BEGINNING AFTER

DECEMBER 31, 1953

Paragraph 1. The authority citation

for part 1 continues to read in part as

follows:

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

§ 1.401(e)–5 [Corrected]

Par. 2. The first sentence of

§ 1.401(e)–5 (a)(1) is amended by

removing the ‘‘(1)’’ following the

paragraph heading ‘‘(a) General rules—

(1) General rule.’’.

Cynthia E. Grigsby,

Chief, Regulations Unit, Assistant Chief

Counsel (Corporate).

[FR Doc. 95–10688 Filed 5–1–95; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE INTERIOR

Office of Surface Mining Reclamation

and Enforcement

30 CFR Part 944

Utah Regulatory Program

AGENCY: Office of Surface Mining

Reclamation and Enforcement (OSM),

Interior.

ACTION: Final rule; approval of

amendment.

SUMMARY: OSM is approving a proposed

amendment to the Utah regulatory

program (hereinafter referred to as the

‘‘Utah program’’) under the Surface

Mining Control and Reclamation Act of

1977 (SMCRA). Utah proposed revisions

to its civil penalty rules with the intent

of making them consistent with recently

promulgated revisions to the Utah Coal

Reclamation Act of 1979.

EFFECTIVE DATE: May 2, 1995.

FOR FURTHER INFORMATION CONTACT:

Thomas E. Ehmett, Telephone: (505)

766–1486.

SUPPLEMENTARY INFORMATION:

I. Background on the Utah Program

On January 21, 1981, the Secretary of

the Interior conditionally approved the

Utah program. General background

information on the Utah program,

including the Secretary’s findings, the

disposition of comments, and the

conditions of approval of the Utah

program can be found in the January 21,

1981, Federal Register (46 FR 5899).

Subsequent actions concerning Utah’s

program and program amendments can

be found at 30 CFR 944.15, 944.16, and

944.30.

II. Submission of Proposed Amendment

By letter dated February 10, 1995,

Utah at its own initiative submitted a

proposed amendment to its program

(administrative record No. UT–1019)

pursuant to SMCRA (30 U.S.C. 1201 et

seq.). Utah proposed to amend the Utah

Coal Mining Rules at Utah

Administrative Rules (Utah, Admin. R.)

645–401–120, 410, 430, 721, 810, 830,

and 910, concerning civil penalties, and

Utah Admin. R. 645–402–120, 420, and

422, concerning individual civil

penalties. Utah did so with the intent of

making them consistent with recently

promulgated revisions to the Utah Coal

Reclamation Act of 1979 (UCA 40–10 et

seq.).

OSM announced receipt of the

proposed amendment in the February

27, 1995, Federal Register (60 FR 10531;

administrative record No. UT–1029) and

in the same document opened the

public comment period and provided an

opportunity for a public hearing on the

substantive adequacy of the proposed

amendment. The public comment

period closed on March 29, 1995. The

public hearing, scheduled for March 24,

1995, was not held because no one

requested an opportunity to testify.

III. Director’s Findings

As discussed below, the Director, in

accordance with SMCRA and 30 CFR

732.15 and 732.17, finds that the

proposed Utah program amendment

submitted by Utah on February 10,

1995, is no less effective than the

corresponding Federal regulations.

Thus, the Director approves the

proposed amendment.

1. Nonsubstantive Revision to Utah’s

Rules

Utah proposed a revision to

previously-approved Utah Admin. R.

645–401–430, concerning assessment of

violations and unabated violations, that

is nonsubstantive in nature and consists

of the addition of the acronym ‘‘UCA’’

prior to referenced provisions of Utah’s

statute.

Because the proposed revision to this

previously-approved rule is

nonsubstantive in nature, the Director

finds that the proposed revision to Utah

Admin. R. 645–401–430 is no less

effective than the corresponding Federal

regulation at 30 CFR 845.15(b)(2). The

Director approves this proposed

revision.

2. Substantive Revisions to Utah’s Rules

That Are Substantively Identical to the

Corresponding Provisions of the Federal

Regulations

Utah proposed revisions to the

following rules that are substantive in

nature and contain language that is

substantively identical to the

requirements of the corresponding

Federal regulations (listed in

parentheses). The rules include

revisions that transfer power for

assessing civil penalties from the Board

of Oil, Gas, and Mining (Board) to the

Division of Oil, Gas, and Mining

(Division). These rule revisions