21312 Federal Register / Vol. 65, No. 78 / Friday, April 21, 2000 / Rules and Regulations

following reasons. Based on the low

boiling point of 1,2-dichloroethane

relative to PEPA’s, residual 1,2-

dichloroethane would be expected to be

removed during any purification

process of PEPA’s. Any residual 1,2-

dichloroethane in PEPA’s would also be

expected to be removed on curing of

epoxy resins with PEPA’s. In addition,

because epoxy resins cured with PEPA’s

will be allowed only for repeat-use

applications, any 1,2-dichloroethane

that could be present in food would be

minimized by evaporation and washing

of the surface before food is added and

by the large volume of food in contact

with the cured resin over its service

lifetime. Based on this information, the

agency concludes that the proposed use

of the additive is safe, and that the

additive will achieve its intended

technical effect. Therefore, the agency

concludes that the regulations in

§ 175.300 should be amended as set

forth below.

In accordance with § 171.1(h) (21 CFR

171.1(h)), the petition and the

documents that FDA considered and

relied upon in reaching its decision to

approve the petition are available for

inspection at the Center for Food Safety

and Applied Nutrition by appointment

with the information contact person

listed above. As provided in § 171.1(h),

the agency will delete from the

documents any materials that are not

available for public disclosure before

making the documents available for

inspection.

The agency has previously considered

the environmental effects of this rule as

announced in the notice of filing for

FAP 8B4606 (63 FR 45073). No new

information or comments have been

received that would affect the agency’s

previous determination that there is no

significant impact on the human

environment and that an environmental

impact statement is not required.

This final rule contains no collection

of information. Therefore, clearance by

the Office of Management and Budget

under the Paperwork Reduction Act of

1995 is not required.

Any person who will be adversely

affected by this regulation may at any

time on or before May 22, 2000, file

with the Dockets Management Branch

(address above) written objections

thereto. Each objection shall be

separately numbered, and each

numbered objection shall specify with

particularity the provisions of the

regulation to which objection is made

and the grounds for the objection. Each

numbered objection on which a hearing

is requested shall specifically so state.

Failure to request a hearing for any

particular objection shall constitute a

waiver of the right to a hearing on that

objection. Each numbered objection for

which a hearing is requested shall

include a detailed description and

analysis of the specific factual

information intended to be presented in

support of the objection in the event

that a hearing is held. Failure to include

such a description and analysis for any

particular objection shall constitute a

waiver of the right to a hearing on the

objection. Three copies of all documents

shall be submitted and shall be

identified with the docket number

found in brackets in the heading of this

document. Any objections received in

response to the regulation may be seen

in the Dockets Management Branch

between 9 a.m. and 4 p.m., Monday

through Friday.

List of Subjects in 21 CFR Part 175

Adhesives, Food additives, Food

packaging.

Therefore, under the Federal Food,

Drug, and Cosmetic Act and under

authority delegated to the Commissioner

of Food and Drugs, 21 CFR part 175 is

amended as follows:

PART 175—INDIRECT FOOD

ADDITIVES: ADHESIVES AND

COMPONENTS OF COATINGS

1. The authority citation for 21 CFR

part 175 continues to read as follows:

Authority: 21 U.S.C. 321, 342, 348, 379e.

2. Section 175.300 is amended in

paragraph (b)(3)(viii)(b) by

alphabetically adding an entry to read as

follows:

§ 175.300 Resinous and polymeric

coatings.

* * * * *

(b) * * *

(3) * * *

(viii) * * *

(b) * * *

Polyethylenepolyamine (CAS Reg. No.

68131–73–7), for use only in coatings

intended for repeated use in contact

with food, at temperatures not to exceed

180 °F (82 °C).

* * * * *

Dated: April 14, 2000.

Margaret M. Dotzel,

Acting Associate Commissioner for Policy.

[FR Doc. 00–9941 Filed 4–20–00; 8:45 am]

BILLING CODE 4160–01–F

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 31

[TD 8880]

RIN 1545–AU46

Relief From Disqualification for Plans

Accepting Rollovers

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Final regulations.

SUMMARY: This document contains final

regulations under section 401(a)(31) of

the Internal Revenue Code. These final

regulations provide specific rules that

grant relief from disqualification to an

eligible retirement plan that

inadvertently accepts an invalid rollover

contribution. The final regulations also

clarify that it is not necessary for a

distributing plan to have a favorable IRS

determination letter in order for a plan

administrator of a receiving plan to

reach a reasonable conclusion that a

contribution is a valid rollover

contribution.

DATES: These regulations are effective

on April 21, 2000.

FOR FURTHER INFORMATION CONTACT:

Pamela R. Kinard, (202) 622–6030 (not

a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

On September 22, 1995, the Treasury

Department and the IRS published in

the Federal Register (60 FR 49199) Final

Income Tax Regulations (TD 8619)

under sections 401(a)(31) and 402(c).

The final regulations provide guidance

for complying with the Unemployment

Compensation Amendments of 1992

(UCA). A proposed amendment to the

regulations (REG–245562–96) under

section 401(a)(31) was published in the

Federal Register (61 FR 49279) on

September 19, 1996. The 1996 proposed

regulations under sections 401(a)(31)

and 402(c) expand and clarify the

guidance previously issued in the Final

Income Tax Regulations. On December

17, 1998, an amendment to the

proposed regulations (REG–245562–96)

under section 401(a)(31) was published

in the Federal Register (63 FR 69584).

This amendment to the proposed

regulations was issued in response to

the congressional directive in section

1509 of Taxpayer Relief Act of 1997

(TRA ’97), which directs the IRS to issue

guidance clarifying that it is not

necessary for a distributing plan to have

a favorable IRS determination letter in

order for a plan administrator of a

Federal Register / Vol. 65, No. 78 / Friday, April 21, 2000 / Rules and Regulations 21313

receiving plan to reasonably conclude

that a contribution is a valid rollover

contribution. Written comments

responding to the 1996 proposed

regulations were received. There were

no written comments responding to the

1998 amendment to the proposed

regulations. No public hearing was

requested or held. After consideration of

the comments, the amended proposed

regulations under section 401(a)(31) are

adopted by this Treasury decision.

Explanation of Provisions and

Summary of Comments

A. Relief From Disqualification

The final regulations under section

401(a)(31) of the Internal Revenue Code

provide that an eligible retirement plan

which accepts a direct rollover from

another plan will not fail to satisfy

section 401(a) or 403(a) merely because

the plan making the distribution is, in

fact, not qualified under section 401(a)

or 403(a) at the time of the distribution

if, prior to accepting the rollover, the

plan administrator of the receiving plan

reasonably concluded that the

distributing plan was qualified under

section 401(a) or 403(a).

The proposed regulations clarify and

expand upon this relief. Under the

proposed regulations, an eligible

retirement plan that accepts an invalid

rollover contribution, whether as a

direct rollover or as a rollover

contribution other than a direct rollover,

will be treated, for purposes of section

401(a) or 403(a), as accepting a valid

rollover contribution, if the plan

administrator of the receiving plan

satisfies two conditions. First, when

accepting the rollover contribution, the

plan administrator of the receiving plan

must reasonably conclude that the

rollover contribution is a valid rollover

contribution. Second, if the plan

administrator of the receiving plan later

determines that the rollover

contribution was an invalid rollover

contribution, the plan must distribute

the amount of the invalid rollover

contribution, plus earnings attributable

thereto, to the employee within a

reasonable period of time.

B. Documentation Offered as Evidence

To Support a Reasonable Conclusion

The 1996 proposed regulations do not

mandate any particular documentation

or procedures that a plan administrator

must use in order to reach a reasonable

conclusion that a rollover contribution

is a valid rollover contribution. The

1996 proposed regulations contain a

series of examples to illustrate the types

of documentation and procedures that

would be sufficient to support a

reasonable conclusion. In each example,

the employee making the rollover

contribution provides the plan

administrator of the receiving plan with

a letter from the plan administrator of

the distributing plan stating that the

distributing plan has received an IRS

determination letter indicating that the

distributing plan is qualified under

section 401(a).

Several commentators stated that the

examples in the 1996 proposed

regulations appear to imply that the

acknowledgment of the receipt of a

favorable IRS determination letter by a

distributing plan is a prerequisite to a

plan administrator of a receiving plan

reaching a reasonable conclusion that a

rollover contribution is a valid rollover

contribution. Commentators argued that

the public policy goal of pension

portability would be impeded if an

eligible retirement plan is subject to

complex administrative procedures

when accepting rollover contributions.

These concerns were addressed in the

1998 amendment to the proposed

regulations implementing the

congressional directive in section 1509

of TRA ’97. That amendment clarifies

that it is not necessary for a distributing

plan to have a favorable IRS

determination letter in order for a plan

administrator of a receiving plan to

reach a reasonable conclusion that a

contribution is a valid rollover

contribution. In addition, an example

was added to the proposed regulations

in which an employee does not provide

a statement from the distributing plan

administrator that the distributing plan

has received a favorable IRS

determination letter, but instead the

employee provides a statement from the

distributing plan administrator relating

to the qualification of the distributing

plan. In the preamble to the 1998

amendment to the proposed regulations,

it is stressed that none of the examples

in the proposed regulations are intended

to describe the only types of information

that a plan administrator can find to be

sufficient and the examples are not

intended to preclude reliance on other

types of information, such as opinions

or statements regarding the plan’s

qualification provided by appropriate

professionals with expertise in plan

qualification requirements.

C. Miscellaneous Comments

One commentator stated that both

Examples 1 and 3 in the proposed

regulations, which provide that

Employee A will not have attained age

701⁄2 by the end of the year in which the

rollover contribution will occur, imply

that if an employee were age 701⁄2 or

older, a rollover option would be

unavailable. This implication was not

intended. The fact was included merely

to illustrate the more common scenario

of an employee who is under age 701⁄2

and rolls over a retirement plan

distribution.

Some commentators proposed that

guidance is needed regarding the

procedures for correcting invalid

rollover contributions. One

commentator suggested that relief,

similar to that provided to plans

receiving invalid rollover contributions,

should also be afforded to plans

receiving assets and liability transfers in

the event that a transferor’s plan does

not satisfy the qualification

requirements under the Code. These

comments will be taken into account in

developing future guidance priorities.

Special Analyses

It has been determined that this

Treasury decision is not a significant

regulatory action as defined in

Executive Order 12866. Therefore, a

regulatory assessment is not required. It

also has been determined that section

553(b) of the Administrative Procedure

Act (5 U.S.C. chapter 5) does not apply

to these regulations, and because these

regulations do not impose a collection

of information on small entities, the

Regulatory Flexibility Act (5 U.S.C.

chapter 6) does not apply. Therefore, a

Regulatory Flexibility Analysis is not

required. Pursuant to section 7805(f) of

the Internal Revenue Code, the notice of

proposed rulemaking preceding these

regulations was submitted to the Chief

Counsel for Advocacy of the Small

Business Administration for comment

on its impact on small business.

Drafting Information

The principal author of these

regulations is Pamela R. Kinard, Office

of the Associate Chief Counsel

(Employee Benefits and Exempt

Organizations), IRS. However, other

personnel from the IRS and Treasury

Department participated in their

development.

List of Subjects

26 CFR Part 1

Income taxes, Reporting and

recordkeeping requirements.

26 CFR Part 31

Employment taxes, Estate taxes,

Excise taxes, Gift taxes, Income taxes,

Penalties, Reporting and recordkeeping

requirements.

Adoption of Amendments to the

Regulations

Accordingly, 26 CFR parts 1 and 31

are amended as follows:

21314 Federal Register / Vol. 65, No. 78 / Friday, April 21, 2000 / Rules and Regulations

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(a)(31)–1 is

amended as follows:

1. Under the heading ‘‘List of

Questions,’’ redesignating Q–14 through

Q–18 as Q–15 through Q–19,

respectively, and adding new Q–14.

2. Under the heading ‘‘Questions and

Answers,’’ removing the paragraph

designation (a) and the paragraph

heading, and removing paragraph (b)

from A–13.

3. Under the heading ‘‘Questions and

Answers,’’ redesignating Q&A–14

through Q&A–18 as Q&A–15 through

Q&A–19, respectively, and adding new

Q&A–14.

4. Under the heading ‘‘Questions and

Answers,’’ removing the language

‘‘Q&A–15’’ in the fourth sentence of the

newly designated A–16 and adding

‘‘Q&A–16’’ in its place.

5. Under the heading ‘‘Questions and

Answers,’’ removing the language

‘‘Q&A–17’’ in the first sentence of the

newly designated A–18 and adding

‘‘Q&A–18’’ in its place.

The additions read as follows:

§ 1.401(a)(31)–1 Requirement to offer

direct rollover of eligible rollover

distributions; questions and answers.

* * * * *

List of Questions

* * * * *

Q–14. If a plan accepts an invalid rollover

contribution, whether or not as a direct

rollover, how will the contribution be treated

for purposes of applying the qualification

requirements of section 401(a) or 403(a) to

the plan?

* * * * *

Questions and Answers

* * * * *

Q–14. If a plan accepts an invalid

rollover contribution, whether or not as

a direct rollover, how will the

contribution be treated for purposes of

applying the qualification requirements

of section 401(a) or 403(a) to the plan?

A–14. (a) Acceptance of invalid

rollover contribution. If a plan accepts

an invalid rollover contribution, the

contribution will be treated, for

purposes of applying the qualification

requirements of section 401(a) or 403(a)

to the receiving plan, as if it were a valid

rollover contribution, if the following

two conditions are satisfied. First, when

accepting the amount from the

employee as a rollover contribution, the

plan administrator of the receiving plan

reasonably concludes that the

contribution is a valid rollover

contribution. While evidence that the

distributing plan is the subject of a

determination letter from the

Commissioner indicating that the

distributing plan is qualified would be

useful to the receiving plan

administrator in reasonably concluding

that the contribution is a valid rollover

contribution, it is not necessary for the

distributing plan to have such a

determination letter in order for the

receiving plan administrator to reach

that conclusion. Second, if the plan

administrator of the receiving plan later

determines that the contribution was an

invalid rollover contribution, the

amount of the invalid rollover

contribution, plus any earnings

attributable thereto, is distributed to the

employee within a reasonable time after

such determination.

(b) Definitions. For purposes of this

Q&A–14:

(1) An invalid rollover contribution is

an amount that is accepted by a plan as

a rollover within the meaning of

§ 1.402(c)–2, Q&A–1 (or as a rollover

contribution within the meaning of

section 408(d)(3)(A)(ii)) but that is not

an eligible rollover distribution from a

qualified plan (or an amount described

in section 408(d)(3)(A)(ii)) or that does

not satisfy the other requirements of

section 401(a)(31), 402(c), or 408(d)(3)

for treatment as a rollover or a rollover

contribution.

(2) A valid rollover contribution is a

contribution that is accepted by a plan

as a rollover within the meaning of

§ 1.402(c)–2, Q&A–1 or as a rollover

contribution within the meaning of

section 408(d)(3) and that satisfies the

requirements of section 401(a)(31),

402(c), or 408(d)(3) for treatment as a

rollover or a rollover contribution.

(c) Examples. The provisions of

paragraph (a) of this Q&A–14 are

illustrated by the following examples:

Example 1. (i) Employer X maintains for

its employees Plan M, a profit sharing plan

qualified under section 401(a). Plan M

provides that any employee of Employer X

may make a rollover contribution to Plan M.

Employee A is an employee of Employer X,

will not have attained age 7001⁄2 by the end

of the year, and has a vested account balance

in Plan O (a plan maintained by Employee

A’s prior employer). Employee A elects a

single sum distribution from Plan O and

elects that it be paid to Plan M in a direct

rollover.

(ii) Employee A provides the plan

administrator of Plan M with a letter from the

plan administrator of Plan O stating that Plan

O has received a determination letter from

the Commissioner indicating that Plan O is

qualified.

(iii) Based upon such a letter, absent facts

to the contrary, a plan administrator may

reasonably conclude that Plan O is qualified

and that the amount paid as a direct rollover

is an eligible rollover distribution.

Example 2. (i) The facts are the same as

Example 1, except that, instead of the letter

provided in paragraph (ii) of Example 1,

Employee A provides the plan administrator

of Plan M with a letter from the plan

administrator of Plan O representing that

Plan O satisfies the requirements of section

401(a) (or representing that Plan O is

intended to satisfy the requirements of

section 401(a) and that the administrator of

Plan O is not aware of any Plan O provision

or operation that would result in the

disqualification of Plan O).

(ii) Based upon such a letter, absent facts

to the contrary, a plan administrator may

reasonably conclude that Plan O is qualified

and that the amount paid as a direct rollover

is an eligible rollover distribution.

Example 3. (i) Same facts as Example 1,

except that Employee A elects to receive the

distribution from Plan O and wishes to make

a rollover contribution described in section

402 rather than a direct rollover.

(ii) When making the rollover contribution,

Employee A certifies that, to the best of

Employee A’s knowledge, Employee A is

entitled to the distribution as an employee

and not as a beneficiary, the distribution

from Plan O to be contributed to Plan M is

not one of a series of periodic payments, the

distribution from Plan O was received by

Employee A not more than 60 days before the

date of the rollover contribution, and the

entire amount of the rollover contribution

would be includible in gross income if it

were not being rolled over.

(iii) As support for these certifications,

Employee A provides the plan administrator

of Plan M with two statements from Plan O.

The first is a letter from the plan

administrator of Plan O, as described in

Example 1, stating that Plan O has received

a determination letter from the Commissioner

indicating that Plan O is qualified. The

second is the distribution statement that

accompanied the distribution check. The

distribution statement indicates that the

distribution is being made by Plan O to

Employee A, indicates the gross amount of

the distribution, and indicates the amount

withheld as Federal income tax. The amount

withheld as Federal income tax is 20 percent

of the gross amount of the distribution.

Employee A contributes to Plan M an amount

not greater than the gross amount of the

distribution stated in the letter from Plan O

and the contribution is made within 60 days

of the date of the distribution statement from

Plan O.

(iv) Based on the certifications and

documentation provided by Employee A,

absent facts to the contrary, a plan

administrator may reasonably conclude that

Plan O is qualified and that the distribution

otherwise satisfies the requirements of

section 402(c) for treatment as a rollover

contribution.

Example 4. (i) The facts are the same as

in Example 3, except that, rather than

contributing the distribution from Plan O to

Plan M, Employee A contributes the

distribution from Plan O to IRA P, an

individual retirement account described in

Federal Register / Vol. 65, No. 78 / Friday, April 21, 2000 / Rules and Regulations 21315

section 408(a). After the contribution of the

distribution from Plan O to IRA P, but before

the year in which Employee A attains age

701⁄2, Employee A requests a distribution

from IRA P and decides to contribute it to

Plan M as a rollover contribution. To make

the rollover contribution, Employee A

endorses the check received from IRA P as

payable to Plan M.

(ii) In addition to providing the

certifications described in Example 3 with

respect to the distribution from Plan O,

Employee A certifies that, to the best of

Employee A’s knowledge, the contribution to

IRA P was not made more than 60 days after

the date Employee A received the

distribution from Plan O, no amount other

than the distribution from Plan O has been

contributed to IRA P, and the distribution

from IRA P was received not more than 60

days earlier than the rollover contribution to

Plan M.

(iii) As support for these certifications, in

addition to the two statements from Plan O

described in Example 3, Employee A

provides copies of statements from IRA P.

The statements indicate that the account is

identified as an IRA, the account was

established within 60 days of the date of the

letter from Plan O informing Employee A that

an amount had been distributed, and the

opening balance in the IRA does not exceed

the amount of the distribution described in

the letter from Plan O. There is no indication

in the statements that any additional

contributions have been made to IRA P since

the account was opened. The date on the

check from IRA P is less than 60 days before

the date that Employee A makes the

contribution to Plan M.

(iv) Based on the certifications and

documentation provided by Employee A,

absent facts to the contrary, a plan

administrator may reasonably conclude that

Plan O is qualified and that the contribution

by Employee A is a rollover contribution

described in section 408(d)(3)(A)(ii) that

satisfies the other requirements of section

408(d)(3) for treatment as a rollover

contribution.

* * * * *

Par. 3. Section 1.402(c)–2 is amended

as follows:

1. Section 1.402(c)–2 is amended by

adding a sentence to the end of A–11.

2. Under the heading ‘‘List of

Questions,’’ removing the language

‘‘§ 1.401(a)(31)–1, Q&A–17’’ in Q–15

and adding ‘‘§ 1.401(a)(31)–1, Q&A–18’’

in its place.

3. Under the heading ‘‘Questions and

Answers,’’ removing the language

‘‘§ 1.401(a)(31)–1, Q&A–15’’ in the third

sentence of A–9(a) and adding

‘‘§ 1.401(a)(31)–1, Q&A–16’’ in its place.

4. Under the heading ‘‘Questions and

Answers,’’ removing the language

‘‘§ 1.401(a)(31)–1, Q&A–15’’ in the

introductory text of A–9(c) and adding

‘‘§ 1.401(a)(31)–1, Q&A–16’’ in its place.

5. Under the heading ‘‘Questions and

Answers,’’ removing the language

‘‘§ 1.401(a)(31)–1, Q&A–15’’ in the last

sentence of Example 1(b) of A–9(c) and

adding ‘‘§ 1.401(a)(31)–1, Q&A–16’’ in

its place.

6. Under the heading ‘‘Questions and

Answers,’’ removing the language

‘‘§ 1.401(a)(31)–1, Q&A–16’’ in the last

sentence of A–10(b) and adding

‘‘§ 1.401(a)(31)–1, Q&A–17’’ in its place.

7. Under the heading ‘‘Questions and

Answers,’’ removing the language

‘‘§ 1.401(a)(31)–1, Q&A–17’’ in the last

sentence of A–14 and adding

‘‘§ 1.401(a)(31)–1, Q&A–18’’ in its place.

8. Under the heading ‘‘Questions and

Answers,’’ removing the language

‘‘§ 1.401(a)(31)–1, Q&A–17’’ in Q–15

and adding ‘‘§ 1.401(a)(31)–1, Q&A–18’’

in its place.

9. Under the heading ‘‘Questions and

Answers,’’ removing the language

‘‘§ 1.401(a)(31)–1, Q&A–17’’ in the third

sentence of A–15 and adding

‘‘§ 1.401(a)(31)–1, Q&A–18’’ in its place.

The addition reads as follows:

§ 1.402(c)–2 Eligible rollover distributions;

questions and answers.

* * * * *

A–11. * * * See § 1.401(a)(31)–1,

Q&A–14, for guidance concerning the

qualification of a plan that accepts a

rollover contribution.

* * * * *

§ 1.403(b)–2 [Amended]

Par. 4. Section 1.403(b)–2 is amended

as follows:

1. Under the heading ‘‘Questions and

Answers,’’ removing the language

‘‘§ 1.401(a)(31)–1, Q&A–14’’ in the next

to last sentence of A–2(a) and adding

‘‘§ 1.401(a)(31)–1, Q&A–15’’ in its place.

2. Under the heading ‘‘Questions and

Answers,’’ removing the language

‘‘§ 1.401(a)(31)–1, Q&A–18’’ in the

second sentence of A–4(a)(1) and adding

‘‘§ 1.401(a)(31)–1, Q&A–19’’ in its place.

PART 31—EMPLOYMENT TAXES AND

COLLECTION OF INCOME TAX AT

SOURCE

Par. 5. The authority citation for part

31 continues to read in part as follows:

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

§ 31.3405(c)–1 [Amended]

Par. 6. Section 31.3405(c)–1 is

amended as follows:

1. Under the heading ‘‘Questions and

Answers,’’ removing the language

‘‘Q&A–17 of § 1.401(a)(31)–1’’ in the

next to last sentence of A–10(a) and

adding ‘‘Section 1.401(a)(31)–1, Q&A–

18’’ in its place.

2. Under the heading ‘‘Questions and

Answers,’’ removing the language

‘‘§ 1.401(a)(31)–1, Q&A–16’’ in the third

sentence of A–13 and adding

‘‘§ 1.401(a)(31)–1, Q&A–17’’ in its place.

Robert E. Wenzel,

Deputy Commissioner of Internal Revenue.

Approved: April 6, 2000.

Jonathan Talisman,

Acting Assistant Secretary of the Treasury

(Tax Policy).

[FR Doc. 00–9815 Filed 4–20–00; 8:45 am]

BILLING CODE 4830–01–P

ENVIRONMENTAL PROTECTION

AGENCY

40 CFR Part 52

[VA084/101–5045a; FRL–6562–9]

Approval and Promulgation of Air

Quality Implementation Plans; Virginia;

Revised Format for Materials Being

Incorporated by Reference; Approval

of Recodification of the Virginia

Administrative Code

AGENCY: Environmental Protection

Agency (EPA).

ACTION: Direct final rule.

SUMMARY: EPA is approving revisions to

the Virginia State Implementation Plan

submitted on January 13, 1998 and June

7, 1999 by the Virginia Department of

Environmental Quality. These

submittals include a recodification of

and associated administrative revisions

to Virginia’s air pollution control

regulations. This recodification

reorganizes and renumbers the Virginia

SIP to match the numbering system set

forth in the Virginia Administrative

Code. EPA is also revising the format of

regulations for materials submitted by

Virginia that are incorporated by

reference (IBR) into their respective

State implementation plans (SIPs).

These provisions include both rules and

source-specific requirements which EPA

has approved as part of the Virginia SIP.

DATES: This rule is effective on June 20,

2000 without further notice, unless EPA

receives adverse written comment by

May 22, 2000. If EPA receives such

comments, it will publish a timely

withdrawal of the direct final rule in the

Federal Register and inform the public

that the rule will not take effect.

ADDRESSES: Written comments should

be mailed to Marcia L. Spink, Associate

Director, Office of Air Programs,

Mailcode 3AP20, U.S. Environmental

Protection Agency, Region III, 1650

Arch Street, Philadelphia, Pennsylvania

19103. Copies of the documents relevant

to this action are available for public

inspection during normal business

hours at the Air Protection Division,