Federal Register / Vol. 79, No. 209 / Wednesday, October 29, 2014 / Rules and Regulations 64311 

flight cycles. Do all applicable corrective 

actions before further flight. 

(2) Within 3,000 flight cycles or 3 years 

after the effective date of this AD, replace the 

fitting with a new, improved fitting in 

accordance with the Accomplishment 

Instructions of Boeing Alert Service Bulletin 

727–57A0135, Revision 4, dated September 

26, 2012. Accomplishing the requirements of 

this paragraph terminates the requirements of 

paragraphs (g), (m), and (p)(1) of this AD for 

that outboard foreflap only. 

(q) New Inspection and Corrective Actions 

on Fittings Replaced According to Paragraph 

(k), (o), or (p) of This AD on Outboard 

Foreflaps 

For airplanes on which a new, improved 

carriage attach fitting on the outboard 

foreflap was replaced in accordance with the 

requirements of paragraph (k), (o), or (p) of 

this AD: Within 20,000 flight cycles after 

installing that fitting, do a detailed 

inspection for cracks and surface deviation 

on all edges surfaces, and lug attachment 

fastener holes, and a HFEC inspection for 

cracks at the lug attachment fastener holes, 

on the carriage attach fittings for the outboard 

foreflaps, and do all applicable corrective 

actions, in accordance with the 

Accomplishment Instructions of Boeing Alert 

Service Bulletin 727–57A0135, Revision 4, 

dated September 26, 2012. Do all applicable 

corrective actions before further flight. 

Repeat the inspection thereafter at intervals 

not to exceed 1,400 flight cycles. 

Accomplishing the requirements of this 

paragraph terminates the requirements of 

paragraph (g) of this AD for outboard 

foreflaps only. 

(r) Retained Credit for Previously 

Accomplished Service Bulletins 

(1) This paragraph restates the credit 

provided by paragraph (p) of AD 2005–14– 

07, Amendment 39–14184 (70 FR 39647, July 

11, 2005), with no changes. Installations 

accomplished before August 15, 2005 (the 

effective date of AD 2005–14–07), in 

accordance with Boeing 727 Service Bulletin 

57–59, dated September 2, 1965, are 

acceptable for compliance with the 

requirements of paragraph (j)(1) of this AD. 

(2) This paragraph restates the credit 

provided by paragraph (q) of AD 2005–14–07, 

Amendment 39–14184 (70 FR 39647, July 11, 

2005), with no changes. Inspections and 

modifications accomplished before August 

15, 2005 (the effective date of AD 2005–14– 

07), in accordance with Boeing Service 

Bulletin 727–27–133, dated October 7, 1971, 

are acceptable for compliance with the 

requirements of paragraph (j)(2) of this AD. 

(s) Alternative Methods of Compliance 

(AMOCs) 

(1) The Manager, Los Angeles Aircraft 

Certification Office (ACO), FAA, has the 

authority to approve AMOCs for this AD, if 

requested using the procedures found in 14 

CFR 39.19. In accordance with 14 CFR 39.19, 

send your request to your principal inspector 

or local Flight Standards District Office, as 

appropriate. If sending information directly 

to the manager of the ACO, send it to the 

attention of the person identified in 

paragraph (t)(1) of this AD. Information may 

be emailed to: 9-ANM-LAACO-AMOCRequests@faa.gov. 

(2) Before using any approved AMOC, 

notify your appropriate principal inspector, 

or lacking a principal inspector, the manager 

of the local flight standards district office/

certificate holding district office. 

(3) An AMOC that provides an acceptable 

level of safety may be used for any repair 

required by this AD if it is approved by the 

Boeing Commercial Airplanes Organization 

Designation Authorization (ODA) that has 

been authorized by the Manager, Los Angeles 

ACO, to make those findings. For a repair 

method to be approved, the repair must meet 

the certification basis of the airplane, and the 

approval must specifically refer to this AD. 

(4) AMOCs approved for AD 2005–14–07, 

Amendment 39–14184 (70 FR 39647, July 11, 

2005), are approved as AMOCs for the 

corresponding provisions of this AD. 

(t) Related Information 

(1) For more information about this AD, 

contact Chandraduth Ramdoss, Aerospace 

Engineer, Airframe Branch, ANM–120L, 

FAA, Los Angeles Aircraft Certification 

Office, 3960 Paramount Boulevard, 

Lakewood, CA 90712–4137; phone: 562–627– 

5239; fax: 562–627–5210; email 

chandraduth.ramdoss@faa.gov. 

(2) Service information identified in this 

AD that is not incorporated by reference is 

available at the addresses specified in 

paragraphs (u)(5) and (u)(6) of this AD. 

(u) Material Incorporated by Reference 

(1) The Director of the Federal Register 

approved the incorporation by reference 

(IBR) of the service information listed in this 

paragraph under 5 U.S.C. 552(a) and 1 CFR 

part 51. 

(2) You must use this service information 

as applicable to do the actions required by 

this AD, unless the AD specifies otherwise. 

(3) The following service information was 

approved for IBR on December 3, 2014. 

(i) Boeing Alert Service Bulletin 727– 

57A0135, Revision 4, dated September 26, 

2012. 

(ii) Reserved. 

(4) The following service information was 

approved for IBR on August 15, 2005 (70 FR 

39647, July 11, 2005). 

(i) Boeing Alert Service Bulletin 727– 

57A0135, Revision 3, dated June 27, 2002. 

(ii) Boeing Service Bulletin 727–27–133, 

Revision 1, dated May 9, 1972. Pages 1, 12, 

14 through 18, and 27 of this document are 

identified as Revision 1, dated May 9, 1972. 

Pages 2 through 11, 13, 19 through 26, and 

28 are original, dated October 7, 1971. 

(iii) Boeing 727 Service Bulletin 57–59, 

Revision 1, dated September 27, 1965. Pages 

1, 4, and 6 of this document are identified 

as Revision 1, dated September 27, 1965. 

Pages 2, 3, and 5 are original, dated 

September 2, 1965. 

(iv) Boeing 727 Service Bulletin 57–72, 

dated September 21, 1966. 

(5) For service information identified in 

this AD, contact Boeing Commercial 

Airplanes, Attention: Data & Services 

Management, P.O. Box 3707, MC 2H–65, 

Seattle, WA 98124–2207; telephone 206– 

544–5000, extension 1; fax 206–766–5680; 

Internet https://www.myboeingfleet.com. 

(6) You may view this referenced service 

information at the FAA, Transport Aircraft 

Directorate, 1601 Lind Avenue SW., Renton, 

WA. For information on the availability of 

this material at the FAA, call 425–227–1221. 

(7) You may view this service information 

that is incorporated by reference at the 

National Archives and Records 

Administration (NARA). For information on 

the availability of this material at NARA, call 

202–741–6030, or go to: http://

www.archives.gov/federal-register/cfr/ibrlocations.html. 

Issued in Renton, Washington, on October 

15, 2014. 

Michael Kaszycki, 

Acting Manager, Transport Airplane 

Directorate, Aircraft Certification Service. 

[FR Doc. 2014–25419 Filed 10–28–14; 8:45 am] 

BILLING CODE 4910–13–P 

SECURITIES AND EXCHANGE 

COMMISSION 

17 CFR Part 232 

[Release Nos. 33–9668; 34–73390; 39–2498; 

IC–31294] 

Adoption of Updated EDGAR Filer 

Manual 

AGENCY: Securities and Exchange 

Commission. 

ACTION: Final rule. 

SUMMARY: The Securities and Exchange 

Commission (the Commission) is 

adopting revisions to the Electronic Data 

Gathering, Analysis, and Retrieval 

System (EDGAR) Filer Manual and 

related rules to reflect updates to the 

EDGAR system. The updates are being 

made primarily to support the revision 

of the disclosure, reporting and offering 

process for asset-backed securities 

(ABS) to enhance transparency and 

better protect investors in the 

securitization market; system upgrade to 

be compatible with Internet Explorer 

(IE) version 8.0; revision of the N–SAR 

system requirements. The EDGAR 

system is scheduled to be upgraded to 

support this functionality on October 

20, 2014. 

DATES: Effective October 29, 2014. The 

incorporation by reference of the 

EDGAR Filer Manual is approved by the 

Director of the Federal Register as of 

October 29, 2014. 

FOR FURTHER INFORMATION CONTACT: In 

the Division of Corporation Finance, for 

questions concerning the revisions for 

asset-backed securities contact Heather 

Mackintosh at (202) 551–3600; and in 

the Office of Information Technology, 

contact Tammy Borkowski at (202) 551– 

7208. 

SUPPLEMENTARY INFORMATION: We are 

adopting an updated EDGAR Filer 


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64312 Federal Register / Vol. 79, No. 209 / Wednesday, October 29, 2014 / Rules and Regulations 

1We originally adopted the Filer Manual on April 

1, 1993, with an effective date of April 26, 1993. 

Release No. 33–6986 (April 1, 1993) [58 FR 18638]. 

We implemented the most recent update to the Filer 

Manual on June 20, 2014. See Release No. 33–9600 

(June 20, 2014) [79 FR 35280]. 

2See Rule 301 of Regulation S–T (17 CFR 

232.301). 

3See Release No. 33–9600 in which we 

implemented EDGAR Release 14.1. For additional 

history of Filer Manual rules, please see the cites 

therein. 

4 5 U.S.C. 553(b). 

5 5 U.S.C. 601–612. 

6 5 U.S.C. 553(d)(3). 

7 15 U.S.C. 77f, 77g, 77h, 77j, and 77s(a). 

8 15 U.S.C. 78c, 78l, 78m, 78n, 78o, 78w, and 78ll. 

9 15 U.S.C. 77sss. 

10 15 U.S.C. 80a–8, 80a–29, 80a–30, and 80a–37. 

Manual, Volume I, Volume II, and 

Volume III. The Filer Manual describes 

the technical formatting requirements 

for the preparation and submission of 

electronic filings through the EDGAR 

system.1 It also describes the 

requirements for filing using 

EDGARLink Online and the Online 

Forms/XML Web site. 

The revisions to the Filer Manual 

reflect changes within Volume I entitled 

EDGAR Filer Manual, Volume I: 

‘‘General Information,’’ Version 18 

(October 2014), Volume II entitled 

EDGAR Filer Manual, Volume II: 

‘‘EDGAR Filing,’’ Version 28 (October 

2014), and Volume III entitled EDGAR 

Filer Manual, Volume III: ‘‘N–SAR 

Supplement,’’ Version 4 (October 2014). 

The updated manual will be 

incorporated by reference into the Code 

of Federal Regulations. 

The Filer Manual contains all the 

technical specifications for filers to 

submit filings using the EDGAR system. 

Filers must comply with the applicable 

provisions of the Filer Manual in order 

to assure the timely acceptance and 

processing of filings made in electronic 

format.2 Filers may consult the Filer 

Manual in conjunction with our rules 

governing mandated electronic filing 

when preparing documents for 

electronic submission.3

The EDGAR system will be upgraded 

to Release 14.2 on October 20, 2014 and 

will introduce the following changes. 

EDGAR will be updated to add new 

submission form types SF–1, SF–1/A, 

SF–3, SF–3/A, SF–3MEF, 424H, 

424H/A, ABS–EE, and ABS–EE/A to the 

EDGAR Filing Web site. These 

submission form types can be accessed 

by selecting the ‘EDGARLink Online 

Form Submission’ link on the EDGAR 

Filing Web site. Additionally, filers may 

construct XML submissions for these 

submission form types by following the 

‘‘EDGARLink Online XML Technical 

Specification’’ document. 

New exhibits EX–102 (Asset Data 

File) and EX–103 (Asset Related 

Document) will be available on 

EDGARLink Online for submission form 

types ABS–EE and ABS–EE/A. Filers 

must construct an XML Asset-Backed 

Security (ABS) Asset Data File by 

following the new ‘‘EDGAR ABS XML 

Technical Specification’’ document. 

Each element listed in the Element/

Attribute Name column in section 3.4 

(Mapping of ABS Schemas to Asset Data 

Types) of the ‘‘EDGAR ABS XML 

Technical Specification’’ document 

corresponds to an Item number of 

Schedule AL—Asset-Level Information 

(17 CFR 229.1125). Schedule AL 

contains the complete title and 

description of each of the disclosure 

requirements and filers should refer to 

Schedule AL for a full description of the 

information that must be provided in 

any ABS Asset Data File. 

Form 8–K Item 6.06 (Static Pool) will 

be available on EDGARLink Online for 

submission form types 8–K, 8–K/A, 

8–K12B, 8–K12B/A, 8–K12G3, 8– 

K12G3/A, 8–K15D5, and 8–K15D5/A. 

Exhibit EX–106 (Static Pool) will be 

available on EDGARLink Online and 

can be included with the following 

submission form types: S–1, S–1/A, 

S–1MEF, S–3, S–3/A, S–3ASR, S–3D, S– 

3DPOS, S–3MEF, SF–1, SF–1/A, SF–3, 

SF–3/A, and SF–3MEF. In addition, 

Exhibit EX–106 can also be included 

with the following submission form 

types if Item 6.06 is selected: 8–K, 8–K/ 

A, 8–K12B, 8–K12B/A, 

8–K12G3, 8–K12G3/A, 8–K15D5, and 8– 

K15D5/A. 

The Login and Frequently Asked 

Questions (FAQ) screens for all EDGAR 

Web sites, the EDGAR Portal, and the 

EDGAR Company Database will be 

updated to specify Internet Explorer 8.0 

as the recommended browser and 

Firefox 24.x as an additionally 

compatible browser. 

EDGAR Filer Manual Volume I 

(General Information) and EDGAR Filer 

Manual Volume II (EDGAR Filing) will 

be updated to remove all references to 

leased line filings, as EDGAR no longer 

supports the leased line filing method. 

Along with the adoption of the Filer 

Manual, we are amending Rule 301 of 

Regulation S–T to provide for the 

incorporation by reference into the Code 

of Federal Regulations of today’s 

revisions. This incorporation by 

reference was approved by the Director 

of the Federal Register in accordance 

with 5 U.S.C. 552(a) and 1 CFR Part 51. 

The updated EDGAR Filer Manual 

will be available for Web site viewing 

and printing; the address for the Filer 

Manual is http://www.sec.gov/info/

edgar.shtml. You may also obtain paper 

copies of the EDGAR Filer Manual from 

the following address: Public Reference 

Room, U.S. Securities and Exchange 

Commission, 100 F Street NE., 

Washington, DC 20549, on official 

business days between the hours of 

10:00 a.m. and 3:00 p.m. 

Since the Filer Manual and the 

corresponding rule changes relate solely 

to agency procedures or practice, 

publication for notice and comment is 

not required under the Administrative 

Procedure Act (APA).4 It follows that 

the requirements of the Regulatory 

Flexibility Act 5 do not apply. 

The effective date for the updated 

Filer Manual and the rule amendments 

is October 29, 2014. In accordance with 

the APA,6 we find that there is good 

cause to establish an effective date less 

than 30 days after publication of these 

rules. The EDGAR system upgrade to 

Release 14.2 is scheduled to become 

available on October 20, 2014. The 

Commission believes that establishing 

an effective date less than 30 days after 

publication of these rules is necessary to 

coordinate the effectiveness of the 

updated Filer Manual with the system 

upgrade. 

Statutory Basis 

We are adopting the amendments to 

Regulation S–T under Sections 6, 7, 8, 

10, and 19(a) of the Securities Act of 

1933,7 Sections 3, 12, 13, 14, 15, 23, and 

35A of the Securities Exchange Act of 

1934,8 Section 319 of the Trust 

Indenture Act of 1939,9 and Sections 8, 

30, 31, and 38 of the Investment 

Company Act of 1940.10

List of Subjects in 17 CFR Part 232 

Incorporation by reference, Reporting 

and recordkeeping requirements, 

Securities. 

Text of the Amendment 

In accordance with the foregoing, 

Title 17, Chapter II of the Code of 

Federal Regulations is amended as 

follows: 

PART 232—REGULATION S–T— 

GENERAL RULES AND REGULATIONS 

FOR ELECTRONIC FILINGS 

■ 1. The authority citation for part 232 

continues to read in part as follows: 

Authority: 15 U.S.C. 77f, 77g, 77h, 77j, 

77s(a), 77z–3, 77sss(a), 78c(b), 78l, 78m, 78n, 

78o(d), 78w(a), 78ll, 80a–6(c), 80a–8, 80a–29, 

80a–30, 80a–37, and 7201 et seq.; and 18 

U.S.C. 1350. 

* * * * * 

■ 2. Section 232.301 is revised to read 

as follows: 


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Federal Register / Vol. 79, No. 209 / Wednesday, October 29, 2014 / Rules and Regulations 64313 

§ 232.301 EDGAR Filer Manual. 

Filers must prepare electronic filings 

in the manner prescribed by the EDGAR 

Filer Manual, promulgated by the 

Commission, which sets out the 

technical formatting requirements for 

electronic submissions. The 

requirements for becoming an EDGAR 

Filer and updating company data are set 

forth in the updated EDGAR Filer 

Manual, Volume I: ‘‘General 

Information,’’ Version 18 (October 

2014). The requirements for filing on 

EDGAR are set forth in the updated 

EDGAR Filer Manual, Volume II: 

‘‘EDGAR Filing,’’ Version 28 (October 

2014). Additional provisions applicable 

to Form N–SAR filers are set forth in the 

EDGAR Filer Manual, Volume III: 

‘‘N–SAR Supplement,’’ Version 4 

(October 2014). All of these provisions 

have been incorporated by reference 

into the Code of Federal Regulations, 

which action was approved by the 

Director of the Federal Register in 

accordance with 5 U.S.C. 552(a) and 1 

CFR Part 51. You must comply with 

these requirements in order for 

documents to be timely received and 

accepted. The EDGAR Filer Manual is 

available for Web site viewing and 

printing; the address for the Filer 

Manual is http://www.sec.gov/info/

edgar.shtml. You can obtain paper 

copies of the EDGAR Filer Manual from 

the following address: Public Reference 

Room, U.S. Securities and Exchange 

Commission, 100 F Street NE., 

Washington, DC 20549, on official 

business days between the hours of 

10:00 a.m. and 3:00 p.m. You can also 

inspect the document at the National 

Archives and Records Administration 

(NARA). For information on the 

availability of this material at NARA, 

call 202–741–6030, or go to: http://

www.archives.gov/federal_register/

code_of_federal_regulations/ibr_

locations.html. 

By the Commission. 

Dated: October 20, 2014. 

Kevin M. O’Neill, 

Deputy Secretary. 

[FR Doc. 2014–25536 Filed 10–28–14; 8:45 am] 

BILLING CODE 8011–01–P 

DEPARTMENT OF THE TREASURY 

Internal Revenue Service 

26 CFR Part 41 

[TD 9698] 

RIN 1545–BG63; RIN 1545–BK35 

Highway Use Tax; Sold Vehicles and 

Electronic Filing; Taxable Period 

Beginning July 1, 2011 

AGENCY: Internal Revenue Service (IRS), 

Treasury. 

ACTION: Final regulations and removal of 

temporary regulations. 

SUMMARY: This document contains final 

regulations that provide guidance on the 

mandatory electronic filing of Form 

2290, ‘‘Heavy Highway Vehicle Use Tax 

Return,’’ for 25 or more vehicles; credits 

or refunds for sold, destroyed, or stolen 

vehicles; and the tax liability and 

computation of tax on the use of certain 

second-hand vehicles. The regulations 

affect owners and operators of highway 

motor vehicles with a taxable gross 

weight of 55,000 pounds or more. These 

final regulations also remove the 

temporary regulations that provide 

guidance on the filing of Form 2290 and 

payment of the associated highway use 

tax for the taxable period beginning July 

1, 2011. 

DATES: Effective Date: These regulations 

are effective on July 1, 2015. 

Applicability Date: For dates of 

applicability, see §§ 41.4481–1(e), 

41.4481–2(c), 41.6001–2(e), 41.6011(a)– 

1(d), 41.6071(a)–1(d), and 41.6151(a)– 

1(b). 

FOR FURTHER INFORMATION CONTACT: 

Natalie Payne, (202) 317–5262 (not a 

toll-free number). 

SUPPLEMENTARY INFORMATION: 

Background and Explanation of 

Provisions 

This document amends the Highway 

Use Tax Regulations (26 CFR Part 41) 

under sections 4481, 4483, 6001, 6071, 

and 6151 of the Internal Revenue Code 

(Code). 

Section 4481(a) of the Code imposes 

an annual tax on the use of highway 

vehicles with a taxable gross weight of 

55,000 pounds or more. Under 

paragraphs (c)(2) and (c)(4) of section 

4482, the taxable period generally runs 

from July 1 through the following June 

30. 

Section 867 of the American Jobs 

Creation Act of 2004, Public Law 108– 

357 (118 Stat. 1418 (2004)), (1) added 

new section 4481(e), which requires 

electronic filing of a return reporting tax 

on the use of 25 or more highway motor 

vehicles, (2) modified section 4481(c)(2) 

to allow a proration of the tax for 

vehicles that are sold, and (3) repealed 

section 6156, eliminating the ability to 

pay the tax in installments. 

On January 16, 2009, the IRS and the 

Treasury Department published a notice 

of proposed rulemaking (REG–116699– 

07, 74 FR 2910) (NPRM 1) in the 

Federal Register. The NPRM 1 provides 

proposed guidance on mandatory 

electronic filing of Form 2290, ‘‘Heavy 

Highway Vehicle Use Tax Return,’’ for 

25 or more vehicles. Specifically, NPRM 

1 provides that submitting a Form 2290 

on paper for 25 or more vehicles 

constitutes a failure to file for purposes 

of the penalty under section 6651. In 

addition, NPRM 1 provides that if a 

taxpayer is required to file Form 2290 

electronically and fails to do so, the IRS 

will not return to the taxpayer a 

receipted Schedule 1 (Form 2290), 

which is necessary to register the 

vehicle with a State. 

The NPRM 1 also revises existing 

regulations to administer the credits and 

refunds resulting from a statutory 

overpayment of tax upon the sale of a 

vehicle, and it clarifies that the 

triggering event for overpayments is the 

sale, destruction, or theft of a vehicle. In 

addition, NPRM 1 clarifies the tax 

liability and computation of tax upon 

the first taxable use of a second-hand 

vehicle for which there was a prior 

taxable use during the tax period. 

The IRS and the Treasury Department 

received one written comment in 

response to NPRM 1. No public hearing 

was requested or held. 

On July 20, 2011, the IRS and the 

Treasury Department published final 

and temporary regulations (TD 9537, 76 

FR 43121) (the Temporary Regulations) 

in the Federal Register. The same day, 

the IRS and the Treasury Department 

published a notice of proposed 

rulemaking (REG–122813–11, 76 FR 

43225) (NPRM 2) by cross-reference to 

the Temporary Regulations in the 

Federal Register. At the time the IRS 

and the Treasury Department published 

NPRM 2, the highway use tax was 

scheduled to expire at the close of 

September 30, 2011, which would have 

resulted in a short taxable period for the 

taxable period beginning on July 1, 2011 

(the effective date of the tax has since 

been statutorily extended through 

September 30, 2017). The Temporary 

Regulations provide guidance on the 

filing of Form 2290 and the payment of 

the associated highway use tax for the 

taxable period beginning July 1, 2011. 

Specifically, the Temporary Regulations 

postponed the deadline by which a 

taxpayer must file a Form 2290 return 

for taxable uses during the taxable 


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