Document Headings

                    Document headings vary by document type but may contain                    the following:                  
                -                       the agency or agencies that issued and signed a document                    
                -                       the number of the CFR title and the number of each part                      the document amends, proposes to amend, or is directly                      related to                    
                -                       the agency docket number / agency internal file number                    
                -                       the RIN which identifies each regulatory action listed in                      the Unified Agenda of Federal Regulatory and Deregulatory                      Actions                    

                    See the                                          Document Drafting Handbook                                        for more details.                  

###### Department of the Treasury

          - [Docket ID: TREAS-DO-2015-0009]

# AGENCY:

Department of the Treasury.

# ACTION:

Notice of availability; reopening of comment period.

# SUMMARY:

On October 23, 2015, the Department published a notice of availability and request for comments regarding an application to Treasury to reduce benefits under the Central States, Southeast and Southwest Areas Pension Plan in accordance with the Multiemployer Pension Reform Act of 2014 (MPRA). The purpose of this notice is to reopen the comment period and provide more time for interested parties to provide comments.

# DATES:

Comments must be received on or before March 1, 2016.

      ( print page 7193)    

# ADDRESSES:

                        You may submit comments electronically through the Federal eRulemaking Portal at                         *http://www.regulations.gov,*                         in accordance with the instructions on that site. Electronic submissions through                         *www.regulations.gov*                         are encouraged.                    

Comments may also be mailed to the Department of the Treasury, MPRA Office, 1500 Pennsylvania Avenue NW., Room 1224, Washington, DC 20220. Attn: Deva Kyle. Comments sent via facsimile and email will not be accepted.

*Additional Instructions*. All comments received, including attachments and other supporting materials, will be made available to the public. Do not include any personally identifiable information (such as Social Security number, name, address, or other contact information) or any other information in your comment or supporting materials that you do not want publicly disclosed. Treasury will make comments available for public inspection and copying on                         *www.regulations.gov*                         or upon request. Comments posted on the Internet can be retrieved by most Internet search engines.                    

# FOR FURTHER INFORMATION CONTACT:

For information regarding the application from the Board of Trustees of the Central States, Southeast and Southwest Areas Pension Plan, please contact Treasury at (202) 622-1534 (not a toll-free number).

# SUPPLEMENTARY INFORMATION:

The Multiemployer Pension Reform Act of 2014 (MPRA) amended the Internal Revenue Code to permit a multiemployer plan that is projected to have insufficient funds to reduce pension benefits payable to participants and beneficiaries if certain conditions are satisfied. In order to reduce benefits, the plan sponsor is required to submit an application to the Secretary of the Treasury, which the Department of the Treasury (Treasury), in consultation with the Pension Benefit Guaranty Corporation (PBGC) and the Secretary of Labor, is required to approve or deny.

                    On September 25, 2015, the Board of Trustees of the Central States, Southeast and Southwest Areas Pension Plan (Central States Pension Plan) submitted an application for approval to reduce benefits under the Central States Pension Plan. As required by the MPRA, that application has been published on Treasury's Web site at                     *http://www.treasury.gov/​services/​Pages/​central-states-application.aspx.*                     On October 23, 2015, Treasury published a notice in the                     **Federal Register**                     (80 FR 64508), in consultation with PBGC and the Department of Labor, to solicit public comments on all aspects of the Central States Pension Plan application. The notice provided that comments must be received by December 7, 2015. On December 10, 2015, Treasury published a notice in the                     **Federal Register**                     (80 FR 76743), in consultation with PBGC and the Department of Labor, to reopen the comment period until February 1, 2016.                

This notice announces the reopening of the comment period in order to give additional time for interested parties to provide comments. Comments are requested from interested parties, including contributing employers, employee organizations, and participants and beneficiaries of the Central States Pension Plan. Consideration will be given to any comments that are timely received by Treasury on or before March 1, 2016.

Dated: February 4, 2016.

David R. Pearl,

Executive Secretary, Department of the Treasury. 

[FR Doc. 2016-02645 Filed 2-9-16; 8:45 am]

BILLING CODE 4810-25-P