25140 Federal Register / Vol. 60, No. 91 / Thursday, May 11, 1995 / Rules and Regulations

interested parties and other persons,

questionnaires requesting factual

information for the review;

(ii) If the Secretary considers it

appropriate, conduct a verification

under § 355.36;

(iii) Issue, based on available

information, preliminary results of

review that include the factual and legal

conclusions on which the preliminary

results are based;

(iv) Publish in the Federal Register

notice of ‘‘Preliminary Results of

Countervailing Duty Section 753

Review,’’ including an invitation for

argument consistent with § 355.38;

(v) Promptly notify all parties to the

proceeding of the preliminary results,

and provide to such parties which

request disclosure a future explanation

of the calculation methodology used in

reaching the preliminary results;

(vi) Issue final results of review that

include the factual and legal

conclusions on which the final results

are based;

(vii) Publish in the Federal Register

notice of ‘‘Final Results of

Countervailing Duty Section 753

Review;’’ and

(viii) Promptly notify all parties to the

proceeding and the Commission of the

final results, and provide such parties

which request disclosure a further

explanation of the calculation

methodology used in reaching the final

results.

(e) Effect of affirmative Commission

determination. Upon being notified by

the Commission that it has made an

affirmative determination under section

753(a)(1) of the Act:

(1) The Secretary will order the

termination of the suspension of

liquidation required pursuant to

paragraph (b) of this section; and

(2) The countervailing duty order

shall remain in effect until revoked, in

whole or in part.

(f) Effect of negative Commission

determination. Upon being notified by

the Commission that it has made a

negative determination under section

753(a)(1) of the Act, the Secretary will

revoke the countervailing duty order

and refund, with interest, any estimated

countervailing duty collected during the

period liquidation was suspended

pursuant to paragraph (b) of this section.

[FR Doc. 95–11582 Filed 5–10–95; 8:45 am]

BILLING CODE 3510–DS–M

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[T.D. 8581]

RIN 1545–AQ87

Certain Cash or Deferred

Arrangements and Employee and

Matching Contributions Under

Employee Plans; Correction

AGENCY: Internal Revenue Service,

Treasury.

ACTION: Correcting amendment.

SUMMARY: This document contains

corrections to final regulations (T.D.

8581), which were published in the

Federal Register for Friday, December

23, 1994, (59 FR 66165) relating to

certain cash or deferred arrangements

and employee and matching

contributions under employee plans.

EFFECTIVE DATE: December 23, 1994.

FOR FURTHER INFORMATION CONTACT:

Catherine Livingston Fernandez (202)

622–4606 (not a toll-free call).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the

subject of this correction are under

sections 401(a)(30), 401(k), 401(m),

402(a)(8), 402(g), 411(d)(6), 415(c), 416,

and 4979 of the Internal Revenue Code.

Need for Correction

As published, T.D. 8581 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 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 1.401(k)–1 (h)(4)(ii) is

revised to read as follows:

§ 1.401(k)–1 Certain cash or deferred

arrangements.

* * * * *

(h) * * *

(4) * * *

(ii) * * *

(A) The plan does not fail to satisfy

the requirements of section 401(a)

merely because of the nonqualified cash

or deferred arrangement.

(B) Employer contributions under the

nonqualified cash or deferred

arrangement are considered to satisfy

the requirements of section 401(a)(4).

(C) Except as provided in paragraphs

(a)(7) and (f) of this section, elective

contributions under the arrangement are

treated as employer contributions under

the Internal Revenue Code of 1986, as if

the arrangement were a qualified cash or

deferred arrangement. See § 1.401(k)–

1(a)(4)(ii). See § 1.402(a)–1(d) for rules

governing when elective contributions

under the arrangement are includible in

an employee’s gross income.

* * * * *

Cynthia E. Grigsby,

Chief, Regulations Unit, Assistant Chief

Counsel (Corporate).

[FR Doc. 95–11583 Filed 5–10–95; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE INTERIOR

Office of Surface Mining Reclamation

and Enforcement

30 CFR Part 935

[OH–232; Combined Program Amendments

Numbers 25R and 56R]

Ohio Regulatory Program Amendment

AGENCY: Office of Surface Mining

Reclamation and Enforcement (OSM),

Interior.

ACTION: Final rule; approval of

amendment.

SUMMARY: OSM is announcing the

approval of a proposed amendment to

the Ohio regulatory program (hereinafter

referred to as the Ohio program) under

the Surface Mining Control and

Reclamation Act of 1977 (SMCRA). The

proposed amendment is intended to

revise Ohio’s ‘‘Guidelines for Evaluating

Revegetation Success’’ to be consistent

with the corresponding Federal

regulations. These guidelines describe

the sampling methods which Ohio

proposes to use to evaluate revegetation

success prior to bond release on areas

with different postmining land uses.

EFFECTIVE DATE: May 11, 1995.

FOR FURTHER INFORMATION CONTACT:

Mr. Robert H. Mooney, Acting Director,

Columbus Field Office, Office of Surface

Mining Reclamation and Enforcement,

4480 Refugee Road, Suite 201,

Columbus, Ohio 43232; Telephone:

(614) 866–0578.

SUPPLEMENTARY INFORMATION:

I. Background on the Ohio Program.

II. Discussion of the Proposed Amendment.

III. Director’s Findings.

IV. Summary and Disposition of Comments.