13012 Federal Register / Vol. 66, No. 42 / Friday, March 2, 2001 / Rules and Regulations

safety is achieved by depicting the area

on aeronautical charts. Unless a written

adverse or negative comment, or a

written notice of intent to submit an

adverse or negative comment is received

within the comment period, the

regulation will become effective on the

date specified above. After the close of

the comment period, the FAA will

publish a document in the Federal

Register indicating that no adverse or

negative comments were received and

confirming the date on which the final

rule will become effective. If the FAA

does receive, within the comment

period, an adverse or negative comment,

or written notice of intent to submit

such a comment, a document

withdrawing the direct final rule will be

published in the Federal Register, and

a notice of proposed rulemaking may be

published with a new comment period.

Comments Invited

Although this action is in the form of

a final rule and was not preceded by a

notice of proposed rulemaking,

comments are invited on this rule.

Interested persons are invited to

comment on this rule by submitting

such written data, views, or arguments

as they may desire. Communications

should identify the Rules Docket

number and be submitted in triplicate to

the address specified under the caption

ADDRESSES. All communications

received on or before the closing date

for comments will be considered, and

this rule may be amended or withdrawn

in light of the comments received.

Factual information that supports the

commenter’s ideas and suggestions is

extremely helpful in evaluating the

effectiveness of this action and

determining whether additional

rulemaking action would be needed.

Comments are specifically invited on

the overall regulatory, economic,

environmental, and energy-related

aspects of the rule that might suggest a

need to modify the rule. All comments

submitted will be available, both before

and after the closing date for comments,

in the Rules Docket for examination by

interested persons. A report that

summarizes each FAA-public contact

concerned with the substance of this

action will be filed in the Rules Docket.

Commenters wishing the FAA to

acknowledge receipt of their comments

submitted in response to this rule must

submit a self-addressed, stamped

postcard on which the following

statement is made: ‘‘Comments to

Docket No. 01–ACE–2.’’ The postcard

will be date stamped and returned to the

commenter.

Agency Findings

The regulations adopted herein will

not have substantial direct effect on the

States, on the relationship between the

national government and the States, or

on the distribution of power and

responsibilities among the various

levels of government. Therefore, it is

determined that this final rule does not

have federalism implications under

Executive Order 13132.

The FAA has determined that this

regulation is noncontroversial and

unlikely to result in adverse or negative

comments. For the reasons discussed in

the preamble, I certify that this

regulation (1) is not a ‘‘significant

regulatory action’’ under Executive

Order 12866; (2) is not a ‘‘significant

rule’’ under Department of

Transportation (DOT) Regulatory

Policies and Procedures (44 FR 11034,

February 26, 1979); and (3) if

promulgated, will not have a significant

economic impact, positive or negative,

on a substantial number of small entities

under the criteria of the Regulatory

Flexibility Act.

List of Subjects in 14 CFR Part 71

Airspace, Incorporation by reference,

Navigation (air).

Adoption of the Amendment

Accordingly, the Federal Aviation

Administration amends 14 CFR part 71

as follows:

PART 71—DESIGNATION OF CLASS A,

CLASS B, CLASS C, CLASS D, AND

CLASS E AIRSPACE AREAS;

AIRWAYS; ROUTES; AND REPORTING

POINTS

1. The Authority citation for part 71

continues to read as follows:

Authority: 49 U.S.C. 106(g), 40103, 40113,

40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959–

1963 Comp., p. 389.

§ 71.1 [Amended]

2. The incorporation by reference in

14 CFR 71.1 of Federal Aviation

Administration Order 7400.9H Airspace

Designations and Reporting Points,

dated September 1, 2000, and effective

September 16, 2000, is amended as

follows:

Paragraph 6005 Class E airspace areas

extending upward from 700 feet or more

above the surface of the earth.

* * * * *

ACE KS E5 Phillipsburg, KS [Revised]

Phillipsburg Municipal Airport, KS

(Lat. 39°44′09′′N., long. 99°19′02′′W.)

Phillipsburg NDB

(Lat. 39°42′22′′N., long. 99°17′17′′W.)

That airspace extending upward from 700

feet above the surface within a 6.5-mile

radius of Phillipsburg Municipal Airport and

within 2.6 miles each side of the 143° bearing

from the Phillipsburg NDB extending from

the 6.5-mile radius to 7 miles southeast of the

NDB.

* * * * *

Issued in Kansas City, MO, on February 21,

2001.

Richard L. Day,

Acting Manager, Air Traffic Division, Central

Region.

[FR Doc. 01–5136 Filed 3–1–01; 8:45 am]

BILLING CODE 4910–13–M

DEPARTMENT OF TRANSPORTATION

Federal Highway Administration

23 CFR Part 658

Truck Size and Weight, Route

Designations—Length, Width and

Weight Limitations

CFR Correction

In Title 23 of the Code of Federal

Regulations, revised as of April 1, 2000,

in part 658, on page 257, § 658.5 is

corrected by adding the definition of

‘‘National Network’’ to read as follows:

§ 658.5 Definitions.

* * * * *

National Network (NN). The

composite of the individual network of

highways from each State on which

vehicles authorized by the provisions of

the STAA are allowed to operate. The

network in each State includes the

Interstate System, exclusive of those

portions excepted under § 658.11(f) or

deleted under § 658.11(d), and those

portions of the Federal-aid Primary

System in existence on June 1, 1991, set

out by the FHWA in appendix A to this

part.

* * * * *

[FR Doc. C1–55503 Filed 3–1–01; 8:45 am]

BILLING CODE 1505–01–D

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8921]

RIN 1545–AY23

Tax Treatment of Cafeteria Plans;

Correction

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Corrections to final regulations.

Federal Register / Vol. 66, No. 42 / Friday, March 2, 2001 / Rules and Regulations 13013

SUMMARY: This document contains

corrections to final regulations that were

published in the Federal Register on

Wednesday, January 10, 2001 (66 FR

1837), relating to section 125 cafeteria

plans.

DATES: This correction is effective

January 10, 2001.

FOR FURTHER INFORMATION CONTACT:

Christine L. Keller (202) 622–6080 (not

a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

The final regulations that are the

subject of these corrections are under

section 125 of the Internal Revenue

Code.

Need for Correction

As published, final regulations (TD

8921) contain errors that may prove to

be misleading and are in need of

clarification.

Correction of Publication

Accordingly, the publication of the

final regulations (TD 8921), which were

the subject of FR Doc. 01–258, is

corrected as follows:

1. On page 1838, column 1, in the

preamble under the paragraph heading

1. Changes in the March 2000 Final

Regulations, line 3 of the first

paragraph, the language ‘‘final

regulations issued earlier this year’’ is

corrected to read ‘‘final regulations

issued in March 2000’’.

2. On page 1838, column 3, under the

paragraph heading 2. Changes From the

March 2000 Proposed Regulations, line

4, the language ‘‘earlier this year, but

include various’’ is corrected to read ‘‘in

March 2000, but include various’’.

3. On page 1840, column 1,

amendatory instruction Par. 2. is

corrected by adding a new instruction

‘‘3a.’’ following item 3 to read as

follows:

3a. Revising paragraph (c)(3)(ii).

§ 1.125–4 [Corrected]

4. On page 1840, column 2, § 1.125–

4 is corrected by removing the 5

asterisks following paragraph (c)(1)(ii).

5. On page 1840, column 2, § 1.125–

4 is corrected by removing the 5

asterisks following paragraph (c)(3)(i)

and adding the text of revised paragraph

(c)(3)(ii) in their place to read as

follows:

§ 1.125–4 Permitted election changes.

* * * * *

(c) * * *

(3) * * *

(ii) Application to other qualified

benefits. An election change satisfies the

requirements of this paragraph (c)(3)

with respect to other qualified benefits

if the election change is on account of

and corresponds with a change in status

that affects eligibility for coverage under

an employer’s plan. An election change

also satisfies the requirements of this

paragraph (c)(3) if the election change is

on account of and corresponds with a

change in status that effects expenses

described in section 129 (including

employment-related expenses as

defined in section 21(b)(2)) with respect

to dependent care assistance, or

expenses described in section 137

(including qualified adoption expenses

as defined in section 137(d)) with

respect to adoption assistance.

* * * * *

6. On page 1841, column 3, § 1.125–

4(f)(5)(ii), line 4, the language ‘‘Service,

or a tribal organization’’ is corrected to

read ‘‘Service, or a tribal organization;’’.

Cynthia E. Grigsby,

Chief, Regulations Unit, Office of Special

Counsel (Modernization and Strategic

Planning).

[FR Doc. 01–4923 Filed 3–1–01; 8:45 am]

BILLING CODE 4830–01–P

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 53 and 301

[TD 8920]

RIN 1545–AY64

Excise Taxes on Excess Benefit

Transactions; Correction

AGENCY: Internal Revenue Service (IRS),

Treasury.

ACTION: Correction to temporary

regulations.

SUMMARY: This document contains

corrections to temporary regulations

that were published in the Federal

Register on January 10, 2001 (66 FR

2144). This document relates to the

excise taxes on excess benefit

transactions under section 4958 of the

Internal Revenue Code.

DATES: This correction is effective

January 10, 2001.

FOR FURTHER INFORMATION CONTACT:

Phyllis D. Haney (202) 622–4290 (not a

toll-free number).

SUPPLEMENTARY INFORMATION:

Background

These temporary regulations that are

the subject of this correction are under

section 4958 of the Internal Revenue

Code.

Need for Correction

As published, these temporary

regulations (TD 8920) contain errors that

may prove to be misleading and are in

need of clarification.

Correction of Publication

Accordingly, the publication of the

temporary regulations (TD 8920), which

were the subject of FR Doc. 01–256, is

corrected as follows:

§ 53.4958–4T [Corrected]

1. On page 2164, column 3,

§ 53.4958–4T, paragraph (a)(3)(vii),

Example 1, line 12, the language ‘‘T (see

§ 53.4958–3T(a)). Under the initial’’ is

corrected to read ‘‘T (see § 53.4958–3T

(c)(3)). Under the initial’’.

2. On page 2165, column 1,

§ 53.4958–4T, paragraph (a)(3)(vii),

Example 6, line 19, the language

‘‘respect to B, Company X also becomes

a’’ is corrected to read ‘‘respect to

Hospital B, Company X also becomes

a’’.

3. On page 2165, column 1,

§ 53.4958–4T, paragraph (a)(3)(vii),

Example 6, line 20, the language

‘‘disqualified person with respect to B

(see’’ is corrected to read ‘‘disqualified

person with respect to Hospital B (see’’.

4. On page 2167, column 2,

§ 53.4958–4T, paragraph (c)(3)(i)(B), last

line in the paragraph, the language

‘‘paragraph (b)(3)(i)(A) of this section.’’

is corrected to read ‘‘paragraph

(c)(3)(i)(A) of this section.’’.

§ 53.4958–6T [Corrected]

5. On page 2168, column 1,

§ 53.4958–6T, paragraph (a)(1), first line

in the column, the language ‘‘the

organization with the meaning of’’ is

corrected to read ‘‘the organization

within the meaning of’’.

6. On page 2169, column 1,

§ 53.4958–6T, paragraph (c)(2)(iv),

Example 2, line 1, the language

‘‘Example 2. The facts are the same as’’

is corrected to read ‘‘Example 2. The

facts are the same as in’’.

7. On page 2169, column 1,

§ 53.4958–6T, paragraph (c)(2)(iv),

Example 4, line 1, the language

‘‘Example 4. The facts are the same as’’

is corrected to read ‘‘Example 4. The

facts are the same as in’’.

§ 301.7611–1 [Corrected]

8. On page 2171, column 3,

§ 301.7611–1, under the undesignated

centerheading ‘‘Application to Section

4958’’, A–19, line 1, the language ‘‘A–

19: See § 53.4958–7(b) of this’’ is