Federal Register / Vol. 73, No. 148 / Thursday, July 31, 2008 / Rules and Regulations 44653 

GST tax purposes generally permits the 

allocation of GST tax exemption, the 

making of various elections permitted 

for GST tax purposes, and the 

occurrence of a taxable distribution or 

termination with regard to a particular 

resulting share or trust, with no GST tax 

impact on any other trust or share 

resulting from that severance. The 

treatment of a single trust as separate 

trusts under this paragraph (a)(1), 

however, does not permit treatment of 

those portions as separate trusts for 

purposes of filing returns and payment 

of tax or for purposes of computing any 

other tax imposed under the Internal 

Revenue Code, if those portions are not 

treated as separate trusts under local 

law. Also, additions to, and 

distributions from, such trusts are 

allocated pro rata among the separate 

trusts, unless the governing instrument 

expressly provides otherwise. Each 

separate share and each trust resulting 

from a mandatory division or severance 

described in this paragraph will have 

the same inclusion ratio immediately 

after the severance as that of the original 

trust immediately before the division or 

severance. 

* * * * * 

(5) * * * 

Example 8. Subsequent mandatory 

division into separate trusts. T creates an 

irrevocable trust that provides the trustee 

with the discretionary power to distribute 

income or corpus to T’s children and 

grandchildren. The trust provides that, when 

T’s youngest child reaches age 21, the trust 

will be divided into separate shares, one 

share for each child of T. The income from 

a respective child’s share will be paid to the 

child during the child’s life, with the 

remainder passing on the child’s death to 

such child’s children (grandchildren of T). 

The separate shares that come into existence 

when the youngest child reaches age 21 will 

be recognized as of that date as separate 

trusts for purposes of Chapter 13. The 

inclusion ratio of the separate trusts will be 

identical to the inclusion ratio of the trust 

before the severance. Any allocation of GST 

tax exemption to the trust after T’s youngest 

child reaches age 21 may be made to any one 

or more of the separate shares. The result 

would be the same if the trust instrument 

provided that the trust was to be divided into 

separate trusts when T’s youngest child 

reached age 21, provided that the severance 

and funding of the separate trusts meets the 

requirements of this section. 

* * * * * 

(d) Effective date. Paragraph (a)(1)(i), 

paragraph (a)(1)(iii), and Example 8 of 

paragraph (a)(5) apply to severances 

occurring on or after September 2, 2008. 

Sherri L. Brown, 

(Acting) Deputy Commissioner for Services 

and Enforcement. 

Approved: July 20, 2008. 

Eric Solomon, 

Assistant Secretary of the Treasury, (Tax 

Policy). 

[FR Doc. E8–17503 Filed 7–30–08; 8:45 am] 

BILLING CODE 4830–01–P 

DEPARTMENT OF HOMELAND 

SECURITY 

Coast Guard 

33 CFR Part 105 

[Docket Nos. TSA–2006–24191; USCG–

2006–24196] 

Transportation Worker Identification 

Credential (TWIC) Implementation in 

the Maritime Sector; Hazardous 

Materials Endorsement for a 

Commercial Driver’s License 

AGENCY: United States Coast Guard; 

DHS. 

ACTION: Notice of compliance date, 

Captain of the Port Zones Charleston, 

Long Island Sound, Jacksonville, and 

Savannah. 

SUMMARY: This document informs 

owners and operators of facilities 

located within Captain of the Port Zones 

Charleston, Long Island Sound, 

Jacksonville, and Savannah that they 

must implement access control 

procedures utilizing TWIC no later than 

December 1, 2008. 

DATES: The compliance date for the 

TWIC regulations found in 33 CFR part 

105 for Captain of the Port Zones 

Charleston, Long Island Sound, 

Jacksonville, and Savannah is December 

1, 2008. 

ADDRESSES: Comments and material 

received from the public, as well as 

documents mentioned in this document 

as being available in the docket, are part 

of dockets TSA–2006–24191 and 

USCG–2006–24196, and are available 

for inspection or copying at the Docket 

Management Facility, U.S. Department 

of Transportation, West Building 

Ground Floor, Room W12–140, 1200 

New Jersey Avenue, SE., Washington, 

DC 20590, between 9 a.m. and 5 p.m., 

Monday through Friday, except Federal 

holidays. You may also find this docket 

on the Internet at http:// 

www.regulations.gov. 

FOR FURTHER INFORMATION CONTACT: If 

you have questions on this Notice, call 

LCDR Jonathan Maiorine, telephone 1–

877–687–2243. If you have questions on 

viewing the docket, call Renee V. 

Wright, Program Manager, Docket 

Operations, telephone 202–493–0402. 

SUPPLEMENTARY INFORMATION: 

I. Regulatory History 

On May 22, 2006, the Department of 

Homeland Security (DHS) through the 

United States Coast Guard (Coast Guard) 

and the Transportation Security 

Administration (TSA) published a joint 

notice of proposed rulemaking entitled 

‘‘Transportation Worker Identification 

Credential (TWIC) Implementation in 

the Maritime Sector; Hazardous 

Materials Endorsement for a 

Commercial Driver’s License’’ in the 

Federal Register (71 FR 29396). This 

was followed by a 45-day comment 

period and four public meetings. The 

Coast Guard and TSA issued a joint 

final rule, under the same title, on 

January 25, 2007 (72 FR 3492) 

(hereinafter referred to as the original 

TWIC final rule). The preamble to that 

final rule contains a discussion of all the 

comments received on the NPRM, as 

well as a discussion of the provisions 

found in the original TWIC final rule, 

which became effective on March 26, 

2007. 

On May 7, 2008, the Coast Guard and 

TSA issued a final rule to realign the 

compliance date for implementation of 

the Transportation Worker 

Identification Credential. 73 FR 25562. 

The date by which mariners need to 

obtain a TWIC, and by which owners 

and operators of vessels, facilities, and 

outer continental shelf facilities, who 

have not otherwise been required to 

implement access control procedures 

utilizing TWIC, must implement those 

procedures, is now April 15, 2009 

instead of September 25, 2008. Owners 

and operators of facilities that must 

comply with 33 CFR part 105 will still 

be subject to earlier, rolling compliance 

dates, as set forth in 33 CFR 105.115(e). 

The Coast Guard will continue to 

announce rolling compliance dates, as 

provided in 33 CFR 105.115(e), at least 

90 days in advance via notices 

published in the Federal Register. The 

final compliance date for all COTP 

Zones will not be later than April 15, 

2009. 

II. Notice of Facility Compliance Date—

COTP Zones Charleston, Long Island 

Sound, Jacksonville, and Savannah 

Title 33 CFR 105.115(e) currently 

states that ‘‘[f]acility owners and 

operators must be operating in 

accordance with the TWIC provisions in 

this part by the date set by the Coast 

Guard in a Notice to be published in the 


yshivers on PROD1PC62 with RULES
44654 Federal Register / Vol. 73, No. 148 / Thursday, July 31, 2008 / Rules and Regulations 

Federal Register.’’ Through this Notice, 

the Coast Guard informs the owners and 

operators of facilities subject to 33 CFR 

105.115(e) located within COTP Zones 

Charleston, Long Island Sound, 

Jacksonville, and Savannah that the 

deadline for their compliance with 

Coast Guard and TSA TWIC 

requirements is December 1, 2008. 

The TSA and Coast Guard have 

determined that this date provides 

sufficient time for the estimated 

population required to obtain TWICs for 

these COTP Zones to enroll and for TSA 

to complete the necessary security 

threat assessments for those enrollment 

applications. We strongly encourage 

persons requiring unescorted access to 

facilities regulated by 33 CFR part 105 

and located in one of these COTP Zones 

to enroll for their TWIC as soon as 

possible, if they haven’t already. 

Additionally, we note that the TWIC 

Final Rule advises owners and operators 

of MTSA regulated facilities of their 

responsibility to notify employees of the 

TWIC requirements. Specifically, 33 

CFR 105.200(b)(14) requires owners or 

operators of MTSA regulated facilities to 

‘‘[i]nform facility personnel of their 

responsibility to apply for and maintain 

a TWIC, including the deadlines and 

methods for such applications.’’

Information on enrollment procedures, 

as well as a link to the pre-enrollment 

Web site (which will also enable an 

applicant to make an appointment for 

enrollment), may be found at https:// 

twicprogram.tsa.dhs.gov/ 

TWICWebApp/. 

You may also visit our Web site at 

homeport.uscg.mil/twic for a framework 

showing expected future compliance 

dates by COTP Zone. This list is subject 

to change; changes in expected future 

compliance dates will appear on that 

Web site. The exact compliance date for 

COTP Zones will also be announced in 

the Federal Register at least 90 days in 

advance. 

Dated: July 25, 2008. 

Mark P. O’Malley, 

Captain, U.S. Coast Guard, Chief, Ports and 

Facilities Activities. 

[FR Doc. E8–17557 Filed 7–30–08; 8:45 am] 

BILLING CODE 4910–15–P 

ENVIRONMENTAL PROTECTION 

AGENCY 

40 CFR Part 52 

[EPA–R01–OAR–2006–1018; A–1–FRL–

8691–5] 

Approval and Promulgation of Air 

Quality Implementation Plans; 

Massachusetts; Amendment to 

Massachusetts’ State Implementation 

Plan for Transit System Improvements 

AGENCY: Environmental Protection 

Agency (EPA). 

ACTION: Final rule. 

SUMMARY: The EPA is approving a State 

Implementation Plan (SIP) revision 

submitted by the Commonwealth of 

Massachusetts. This revision changes 

completion dates of delayed transit 

projects, provides interim deadlines for 

projects, maintains requirements for 

interim emission reduction offsets in the 

event a project becomes delayed, 

modifies the project substitution 

process, revises the list of required 

transit projects, and expands public 

participation in and oversight of the 

projects. The intended effect of this 

action is to substitute specific transit 

projects and 1,000 park and ride spaces 

to replace certain transit projects 

currently approved into the SIP, and 

approve modifications to the delay and 

substitution procedures for transit 

projects. This action is being taken 

under the Clean Air Act. 

DATES: Effective Date: This rule is 

effective on July 31, 2008. 

ADDRESSES: EPA has established a 

docket for this action under Docket 

Identification Number EPA–R01–OAR–

2006–1018. All documents in the docket 

are listed on the http:// 

www.regulations.gov Web site. Although 

listed in the index, some information is 

not publicly available, i.e., CBI or other 

information whose disclosure is 

restricted by statute. Certain other 

material, such as copyrighted material, 

is not placed on the Internet and will be 

publicly available only in hard copy 

form. Publicly available docket 

materials are available either 

electronically through http:// 

www.regulations.gov or in hard copy at 

the Office of Ecosystem Protection, U.S. 

Environmental Protection Agency, EPA 

New England Regional Office, One 

Congress Street, Suite 1100, Boston, 

MA. EPA requests that if at all possible, 

you contact the contact listed in the FOR

FURTHER INFORMATION CONTACT section to 

schedule your inspection. The Regional 

Office’s official hours of business are 

Monday through Friday, 8:30 a.m. to 

4:30 p.m., excluding legal holidays. 

Copies of the documents relevant to 

this action are also available for public 

inspection during normal business 

hours, by appointment at the Bureau of 

Waste Prevention, Department of 

Environmental Protection, One Winter 

Street, 8th Floor, Boston, MA 02108. 

FOR FURTHER INFORMATION CONTACT: 

Donald O. Cooke, Air Quality Planning 

Unit, U.S. Environmental Protection 

Agency, EPA New England Regional 

Office, One Congress Street, Suite 1100 

(CAQ), Boston, MA 02114–2023, 

telephone number (617) 918–1668, fax 

number (617) 918–0668, e-mail 

cooke.donald@epa.gov. 

SUPPLEMENTARY INFORMATION: 

Throughout this document whenever 

’’we,’’ ’’us,’’ or ’’our’’ is used, we mean 

EPA. 

Organization of this document: We 

are providing the following outline to 

aid in locating information in this 

preamble. 

I. Background and Purpose 

II. Response to Comments 

III. Compliance With Clean Air Act TCM 

Substitution Requirements 

IV. Final Action 

V. Statutory and Executive Order Reviews 

I. Background and Purpose 

On November 5, 2007 (72 FR 62422–

62427), EPA published a Notice of 

Proposed Rulemaking (NPR) for the 

Commonwealth of Massachusetts. The 

NPR proposed approval of 

Massachusetts’ amendments to its 

Transit System Improvements 

Regulation, 310 CMR 7.36, and 

Definition Regulation, 310 CMR 7.00 

(which were filed with the 

Massachusetts Secretary of State on 

November 16, 2006 and were effective 

on December 1, 2006), as a revision to 

the Massachusetts SIP. EPA proposed to 

find that the transit measures in the 

revised transit system improvements 

regulation remain directionally sound 

and that all proposed substitution 

projects identified in the Regulation will 

collectively contribute to achieving the 

national ambient air quality standard for 

ozone and maintaining the carbon 

monoxide standard, thereby satisfying 

requirements set forth in section 110(l) 

of the Clean Air Act (CAA or Act). 

On December 13, 2006, the 

Massachusetts Department of 

Environmental Protection (MA DEP) 

submitted its formal SIP revision 

amending its Transit System 

Improvements Regulation. The revision 

consists of MA DEP’s final amendments 

to 310 CMR 7.36, ‘‘Transit System 

Improvements,’’ effective December 1, 

2006. MA DEP held a hearing on the 

amendments to the Regulation on 


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