0:'title 31 money and finance: treasury parts 0 to 199 revised as of july 1, 2016 containing a codification of',
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14:'of documents washington, dc 20402–0001 http://bookstore.gpo.gov phone: tollfree 866 5121800; dc area 202 5121800 table of contents page explanation v',
15:'title 31: subtitle a—office of the secretary of the treasury 3 subtitle b—regulations relating to money and finance chapter i—monetary',
16:'offices, department of the treasury 415 finding aids: table of cfr titles and chapters 457 alphabetical list of agencies appearing',
17:'in the cfr 477 list of cfr sections affected 487 iii cite this code: cfr to cite the regulations in',
18:'this volume use title, part and section number. thus, 31 cfr 0.101 refers to title 31, part 0, section 101.',
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84:'at www.archives.gov/federalregister. the ecfr is a regularly updated, unofficial editorial compilation of cfr material and federal register amendments, produced by',
85:'the office of the federal register and the government publishing office. it is available at www.ecfr.gov. oliver a. potts, director,',
86:'office of the federal register. july 1, 2016. vii verdate sep112014 13:10 oct 04, 2016jkt 238128po 00000frm 00008fmt 8008sfmt 8092y:\sgml\238128.xxx238128ehiers',
87:'on dsk5vptvn1prod with cfr this title title 31—money and finance: treasury is composed of three volumes. the parts in these',
88:'volumes are arranged in the following order: parts 0–199, parts 200–499, and part 500 to end. the contents of these',
89:'volumes represent all current regulations codified under this title of the cfr as of july 1, 2016. for this volume,',
90:'susannah c. hurley was chief editor. the code of federal regulations publication program is under the direction of john hyrum',
91:'martinez, assisted by stephen j. frattini. ix verdate sep112014 13:10 oct 04, 2016jkt 238128po 00000frm 00010fmt 8092sfmt 8092y:\sgml\238128.xxx238128ehiers on dsk5vptvn1prod',
92:'with cfr title 31—money and finance: treasury this book contains parts 0 to 199 part subtitle a—office of the secretary',
93:'of the treasury 0 subtitle b—regulations relating to money and finance chapter i—monetary offices, department of the treasury 56 abbreviation',
94:'used in this chapter: c. p. d.= commissioner of the public debt. 1 verdate sep112014 13:10 oct 04, 2016jkt 238128po',
95:'00000frm 00012fmt 8008sfmt 8008y:\sgml\238128.xxx238128ehiers on dsk5vptvn1prod with cfr subtitle a—office of the secretary of the treasury part page 0 department',
96:'of the treasury employee rules of conduct 5 1 disclosure of records 9 2 national security information 81 3 claims',
97:'regulations and indemnification of department of treasury employees 84 4 employees’ personal property claims 87 5 treasury debt collection 88',
98:'6 applications for awards under the equal access to justice act 105 7 employee inventions 109 8 practice before the',
99:'bureau of alcohol, tobacco and firearms 111 9 effects of imported articles on the national security 125 10 practice before',
100:'the internal revenue service 127 11 operation of vending facilities by the blind on federal property under the control of',
101:'the department of the treasury 168 12 restriction of sale and distribution of tobacco products 170 13 procedures for providing',
102:'assistance to state and local governments in protecting foreign diplomatic missions 171 14 right to financial privacy act 175 15',
103:'post employment conflict of interest 177 16 regulations implementing the program fraud civil remedies act of 1986 183 17 enforcement',
104:'of nondiscrimination on the basis of handicap in programs or activities conducted by the department of the treasury 199 3',
105:'31 cfr subtitle a 7–1–16 edition part page 18 officials designated to perform the functions and duties of certain offices',
106:'in case of absence, disability, or vacancy 205 19 governmentwide debarment and suspension nonprocurement 206 20 governmentwide requirements for drugfree',
107:'workplace financial assistance 228 21 new restrictions on lobbying 234 25 prepayment of foreign military sales loans made by the',
108:'defense security assistance agency and foreign military sales loans made by the federal financing bank and guaranteed by the defense',
109:'security assistance agency 245 26 environmental review of actions by multilateral development bands mdbs 255 27 civil penalty assessment for',
110:'misuse of department of the treasury names, symbols, etc. 258 28 nondiscrimination on the basis of sex in education programs',
111:'or activities receiving federal financial assistance 262 29 federal benefit payments under certain district of columbia retirement programs 284 30',
112:'tarp standards for compensation and corporate governance 320 31 troubled asset relief program 353 32 payments in lieu of low',
113:'income housing tax credits 359 33 waivers for state innovation 360 34 resources and ecosytems sustainability, tourist opportunities, and revised',
114:'economies of the gulf coast states 366 50 terrorism risk insurance program 382 4 part 0—department of the treasury employee',
115:'rules of conduct subpart a—general provisions sec. 0.101 purpose. 0.102 applicability. 0.103 other rules of conduct applicable to department employees.',
116:'0.104 definitions. 0.105 responsibilities of employees and supervisors. 0.106 corrective action. subpart b—rules of conduct 0.201 acting within scope of',
117:'authority. 0.202 conformance with policy and subordination to authority. 0.203 reporting suspected misconduct. 0.204 prohibition of reprisal for reporting suspected',
118:'misconduct. 0.205 controlled substances and intoxicants. 0.206 strikes. 0.207 possession of weapons or explosives. 0.208 care of agency records. 0.209',
119:'disclosure of records or information. 0.210 cooperation with official inquiries. 0.211 falsification of official records. 0.212 use of government property.',
120:'0.213 government issued charge cards. 0.214 conduct while on government property. 0.215 recording government business. 0.216 influencing legislation or petitioning',
121:'congress. 0.217 nondiscrimination. 0.218 general conduct prejudicial to the government. authority: 5 u.s.c. 301. source: 81 fr 8403, feb. 19,',
122:'2016, unless otherwise noted. subpart a—general provisions § 0.101 purpose. the regulations in this part prescribe procedures and standards of',
123:'conduct that are appropriate to the particular functions and activities of the department of the treasury department. § 0.102 applicability.',
124:'a unless otherwise specified, the regulations in this part apply to all employees of the department at all times, regardless',
125:'of whether they are on duty or on leave, including leave without pay. b the regulations in this part may',
126:'be supplemented by regulations, interpretive guidelines and procedures issued by the department’s offices and bureaus. the absence of a specific',
127:'published rule of conduct covering an action or omission does not validate that action or omission nor indicate that the',
128:'action or omission would not result in corrective or disciplinary action. § 0.103 other rules of conduct applicable to department',
129:'employees. in addition to the regulations in this part, employees of the department are subject to other applicable statutes and',
130:'regulations, including the following: a the standards of ethical conduct for employees of the executive branch at 5 cfr part',
131:'2635; b the supplemental standards of ethical conduct for employees of the department of the treasury at 5 cfr part',
132:'3101; c political activities of federal employees regulations at 5 cfr part 734; d the employee responsibilities and conduct regulations',
133:'at 5 cfr part 735; and e department of the treasury disclosure of records regulations at 31 cfr part 1.',
134:'§ 0.104 definitions. the following definitions are used throughout this part: a bureau means: 1 alcohol and tobacco tax and',
135:'trade bureau; 2 bureau of engraving and printing; 3 bureau of the fiscal service; 4 departmental offices; 5 financial crimes',
136:'enforcement network; 6 internal revenue service; 7 office of the comptroller of the currency; 8 office of the inspector general;',
137:'9 office of the special inspector general for the troubled asset relief program; 10 office of the treasury inspector general',
138:'for tax administration; 11 united states mint; and 12 any other organization designated as a bureau by the secretary of',
139:'the treasury pursuant to appropriate authority. 5 § 0.105 b person means an individual, corporation, company, association, firm, partnership, society,',
140:'joint stock company, or any other entity, organization, or institution. c employee means an officer or employee of the department',
141:'regardless of grade, status or place of employment, including an employee on leave with pay or on leave without pay.',
142:'unless stated otherwise, employee shall include a special government employee. d special government employee means an officer or employee of',
143:'the department who is retained, designated, appointed, or employed, regardless of type of appointment, to perform temporary duties on a',
144:'fulltime or intermittent basis, with or without compensation, for not to exceed 130 days during any period of 365consecutive days.',
145:'18 u.s.c. 202a. e on department property means present in a building, on property, or in space owned by, leased',
146:'by, occupied by, or under the control of the department. § 0.105 responsibilities of employeesand supervisors. a employees shall comply',
147:'with all generally accepted rules of conduct, the specific provisions of this part, and other applicable regulations. an employee with',
148:'questions about generally accepted rules of conduct, the specific provisions of this part, and other applicable regulations should consult his',
149:'or her supervisor, a human resources specialist, or bureau counsel. b supervisors, because of their day today relationships with their',
150:'employees, are responsible for ensuring that their employees maintain high standards of conduct. supervisors must be familiar with this part',
151:'and other applicable regulations and must apply generally accepted rules of conduct, the standards in this part, and the standards',
152:'in other applicable regulations to the work they do and supervise. supervisors shall take appropriate action, including disciplinary action, when',
153:'violations of this part or other applicable regulations occur. § 0.106 corrective action. an employee’s violation of generally accepted rules',
154:'of conduct, the stand 31 cfr subtitle a 7–1–16 edition ards in this part, or the standards in other applicable',
155:'regulations may result in appropriate corrective or disciplinary action, in addition to any penalty prescribed by law. subpart b—rules of',
156:'conduct § 0.201 acting within scope of authority. an employee shall not engage in any conduct or activity that is',
157:'in excess of his or her authority or is otherwise contrary to any law, regulation, or department policy. § 0.202',
158:'conformance with policy and subordination to authority. a employees are required to comply with the lawful directives of their supervisor',
159:'and other management officials. b employees shall be familiar and comply with regulations and published instructions that relate to their',
160:'official duties and responsibilities. § 0.203 reporting suspected misconduct. a an employee shall immediately report to his or her supervisor,',
161:'to any management official, or to the applicable office of inspector general: 1 any information that the employee reasonably believes',
162:'indicates a possible offense against the united states by an employee of the department or any other individual working on',
163:'behalf of the department, including, but not limited to, bribery; fraud; perjury; conflict of interest; misuse of funds, government purchase',
164:'or employee travel credit cards, equipment, or facilities; and other conduct which is prohibited by title 18 of the united',
165:'states code; 2 any suspected violation of a statute, rule, or regulation, including this part and the regulations referenced in',
166:'section 0.103 of this part; 3 any instance in which another person inside or outside the federal government uses or',
167:'attempts to use undue influence to induce an employee to do or omit to do any official act in derogation',
168:'of his official duty; and, 4 any information that the employee reasonably believes indicates 6 office of the secretary of',
169:'the treasury the existence of an activity constituting: i mismanagement, a gross waste of funds, or abuse of authority; ii',
170:'a substantial and specific danger to the public health and safety; iii a threat to the integrity of programs and',
171:'operations relating to the department; or iv a violation of merit systems principles or a prohibited personnel practice as described',
172:'in 5 u.s.c. 2301 and 2302. b bureau counsel who, during the course of providing advice to or representation of',
173:'a bureau, acquire information of the type described in paragraph a of this section, shall report the information to the',
174:'reporting employee’s supervisor, the chief or legal counsel, or the deputy general counsel, who shall report such information to the',
175:'relevant inspector general. c this section does not cover matters addressed through employee grievances, equal employment opportunity complaints, merit systems',
176:'protection board appeals, classification appeals, or other matters for which separate, formal systems have been established. § 0.204 prohibition of',
177:'reprisal for reporting suspected misconduct. any employee who has authority to take, direct others to take, recommend, or approve any',
178:'personnel action, shall not, with respect to such authority, take or threaten to take any action against any employee as',
179:'a reprisal for providing any information in accordance with § 0.203 of this part or through other processes established by',
180:'law. however, if an employee makes a complaint or discloses information with the knowledge that it was false, or with',
181:'willful disregard of its truth or falsity, such conduct may be grounds for disciplinary action, and such action shall not',
182:'constitute reprisal. § 0.205 controlled substances and intoxicants. employees shall not sell, offer to sell, buy, offer to buy, use,',
183:'or possess, controlled substances in violation of federal law. employees shall not use or be under the influence of alcohol',
184:'in a manner that adversely affects their work performance. employees may § 0.209 consume alcohol on department property only when',
185:'authorized in accordance with department or bureau policies and directives. § 0.206 strikes. employees shall not participate in a labor',
186:'strike, work stoppage, or work slowdown against the government. § 0.207 possession of weapons or explosives. a employees shall not',
187:'possess firearms, explosives, or other dangerous weapons, as defined at 40 u.s.c. 5104a, either openly or concealed, while on department',
188:'property or while on official duty. b the prohibition of paragraph a of this section does not apply to the',
189:'possession of authorized weapons or explosives by employees who are required to possess such authorized weapons or explosives in the',
190:'performance of their official duties. § 0.208 care of agency records. a employees shall not remove, alter, destroy, mutilate, access,',
191:'copy, or retain documents or data in the custody of the federal government or provided to them in the course',
192:'of their employment, without proper authorization. b the term ‘‘documents’’ includes, but is not limited to, any written, printed, typed',
193:'or other graphic material, recording, computer tape, disk or hard drive, storage medium, blueprint, photograph, or other physical object on',
194:'which information is recorded, including all copies of the foregoing by whatever means made, and any electronic file, data, or',
195:'information stored on or created on a government computer, database, application, program, network, or storage medium. § 0.209 disclosure of',
196:'records or information. a employees shall not disclose or use official information without proper authority. employees authorized to make disclosures',
197:'should respond promptly and courteously to requests from the public for information when permitted to do so by law. b',
198:'employees who have access to information that is classified for security 7 § 0.210 reasons in accordance with executive order',
199:'13526, or any successor executive order governing classified national security information, are responsible for its custody and safekeeping, and for',
200:'assuring that it is not disclosed to unauthorized persons. see 18 u.s.c. 798; 50 u.s.c. 783a; 31 cfr part 2.',
201:'§ 0.210 cooperation with official inquiries. employees directed by competent department or other federal authority to provide oral or written',
202:'responses to questions, or to provide documents and other materials concerning matters of official interest, shall timely respond fully, truthfully,',
203:'and, when required, under oath. § 0.211 falsification of official records. employees shall not intentionally or with willful disregard make',
204:'false or misleading statements, orally or in writing, in connection with any matter of official interest. matters of official interest',
205:'include, but are not limited to, the following: official reports and any other official information upon which the department, the',
206:'congress, other government agencies, or the public may act or rely; transactions with the public, government agencies or other government',
207:'employees; application forms and other forms that serve as a basis for any personnel action; vouchers; time and attendance records,',
208:'including leave records; work reports of any nature or accounts of any kind; affidavits; record of or data concerning any',
209:'matter relating to or connected with an employee’s duties; personnel records; and reports of any moneys or securities received, held',
210:'or paid to, for or on behalf of the united states. § 0.212 use of government property. a an employee',
211:'shall not directly or indirectly use, or allow the use of, government property of any kind, including property leased to',
212:'the government, for other than officially approved activities. this includes the use of government provided information technology equipment, internet access,',
213:'cellular telephones, personal digital assistants, and other devices in a manner that is inconsistent with the department’s policy permitting reasonable',
214:'31 cfr subtitle a 7–1–16 edition personal use. an employee has a positive duty to protect and conserve government property',
215:'including equipment, supplies, intellectual property, and other property made available, entrusted, or issued to the employee for official use. b',
216:'employees shall not use government vehicles for unofficial purposes, including to transport unauthorized passengers. the use of government vehicles for',
217:'transporting employees between their domiciles and places of employment is prohibited except when authorized by the secretary pursuant to 31',
218:'u.s.c. 1344 or other statute. § 0.213 government issued chargecards. a employees shall not make improper purchases with government contractor',
219:'issued charge cards. b employees shall timely pay undisputed amounts owed on government contractorissued travel charge cards. § 0.214 conduct',
220:'while on government property. a employees must adhere to the regulations that govern the conduct of individuals who are in',
221:'the buildings or space occupied by, or on grounds of, particular government property. b employees shall not solicit, make collections,',
222:'canvass for the sale of any article, or distribute literature or advertising on department property without appropriate authorization. § 0.215',
223:'recording government business. an employee shall not electronically transmit, or create audio or video recordings of, conversations, meetings, or conferences',
224:'in the workplace or while conducting business on behalf of the department, except where doing so is part of the',
225:'employee’s official duties. § 0.216 influencing legislation or petitioning congress. except for the official handling, through the proper channels, of',
226:'matters relating to legislation in which the department has an interest, employees shall not use government time, money, or property',
227:'to petition a member of 8 office of the secretary of the treasury congress to favor or oppose any legislation',
228:'or proposed legislation, or to encourage others to do so. § 0.217 nondiscrimination. a employees shall not discriminate against or',
229:'harass any other employee, applicant for employment, contractor, or person dealing with the department on official business on the basis',
230:'of race, color, religion, national origin, sex, sexual orientation, age, disability, political affiliation, marital status, parental status, veterans status, or',
231:'genetic information. b supervisors shall not retaliate against an employee for complaining about suspected unlawful discrimination or harassment, seeking accommodation',
232:'for a disability, or otherwise exercising their right to be free from unlawful discrimination. c an employee who engages in',
233:'discriminatory or retaliatory conduct may be disciplined under these regulations, as well as other applicable laws. however, this section does',
234:'not create any enforceable legal rights in any person. § 0.218 general conduct prejudicial tothe government. an employee shall not',
235:'engage in criminal, infamous, dishonest, immoral, or notoriously disgraceful conduct, or other conduct prejudicial to the government. part 1—disclosure of',
236:'records subpart a—freedom of information act sec. 1.1 general. 1.2 information made available. 1.3 publication in the federal register. 1.4',
237:'public inspection and copying. 1.5 specific requests for other records. 1.6 business information. 1.7 fees for services. appendix a to',
238:'subpart a of part 1—departmental offices appendix b to subpart a of part 1—internal revenue service appendix c to subpart',
239:'a of part 1— united states customs service appendix d to subpart a of part 1— united states secret service',
240:'appendix e to subpart a of part 1—bureau of alcohol, tobacco and firearms pt. 1 appendix f to subpart a',
241:'of part 1—bureau of engraving and printing appendix g to subpart a of part 1—financial management service appendix h to',
242:'subpart a of part 1— united states mint appendix i to subpart a of part 1—bureau of the public debt',
243:'appendix j to subpart a of part 1—office of the comptroller of the currency appendix k to subpart a of',
244:'part 1—federal law enforcement training center appendix l to subpart a of part 1—office of thrift supervision appendix m to',
245:'subpart a of part 1—financial crimes enforcement network subpart b—other disclosure provisions 1.8 scope. 1.9 records not to be otherwise',
246:'withdrawn or disclosed. 1.10 oral information. 1.11 testimony or the production of records in a court or other proceeding. 1.12',
247:'regulations not applicable to official request. subpart c—privacy act 1.20 purpose and scope of regulation. 1.21 definitions. 1.22 requirements relating',
248:'to systems of records. 1.23 publication in the federal register— notices of systems of records, general exemptions, specific exemptions, review',
249:'of all systems. 1.24 disclosure of records to person other than the individual to whom they pertain. 1.25 accounting of',
250:'disclosures. 1.26 procedures for notification and access to records pertaining to individuals—format and fees for request for access. 1.27 procedures',
251:'for amendment of records pertaining to individuals—format, agency review and appeal from initial adverse agency determination. 1.28 training, rules of',
252:'conduct, penalties for noncompliance. 1.29 records transferred to federal records center or national archives of the united states. 1.30 application',
253:'to system of records maintained by government contractors. 1.31 sale or rental of mailing lists. 1.32 use and disclosure of',
254:'social security numbers. 1.34 guardianship. 1.35 information forms. 1.36 systems exempt in whole or in part from provisions of 5',
255:'u.s.c. 552a and this part. appendix a to subpart c of part 1—departmental offices 9 § 1.1 appendix b to',
256:'subpart c of part 1—internal revenue service appendix c to subpart c of part 1—united states customs service appendix d',
257:'to subpart c of part 1— united states secret service appendix e to subpart c of part 1—bureau of alcohol,',
258:'tobacco and firearms appendix f to subpart c of part 1—bureau of engraving and printing appendix g to subpart c',
259:'of part 1—financial management service appendix h to subpart c of part 1— united states mint appendix i to subpart',
260:'c of part 1—bureau of the public debt appendix j to subpart c of part 1—office of the comptroller of',
261:'the currency appendix k to subpart c of part 1—federal law enforcement training center appendix l to subpart c of',
262:'part 1—office of thrift supervision appendix m to subpart c of part 1 [reserved] appendix n to subpart c of',
263:'part 1—financial crimes network authority: 5 u.s.c. 301 and 31 u.s.c. 321. subpart a also issued under 5 u.s.c. 552,',
264:'as amended. subpart c also issued under 5 u.s.c. 552a. source: 52 fr 26305, july 14, 1987, unless otherwise noted.',
265:'subpart a—freedom ofinformation act source: 65 fr 40504, june 30, 2000, unless otherwise noted. § 1.1 general. a purpose and',
266:'scope. 1 this subpart contains the regulations of the department of the treasury implementing the freedom of information act foia,',
267:'5 u.s.c. 552, as amended by the electronic freedom of information act amendments of 1996. the regulations set forth procedures',
268:'for requesting access to records maintained by the department of the treasury. these regulations apply to all components of the',
269:'department of the treasury. any reference in this subpart to the department or its officials, employees, or records shall be',
270:'deemed to refer also to the components or their officials, employees, or records. persons interested in the records of a',
271:'particular component should also consult the appendix to this subpart that pertains to that 31 cfr subtitle a 7–1–16 edition',
272:'component. in connection with such republication, and at other appropriate times, components may issue supplementary regulations applicable only to the',
273:'component in question, which are consistent with these regulations. in the event of any actual or apparent inconsistency, these departmental',
274:'regulations shall govern. persons interested in the records of a particular component should, therefore, also consult the code of federal',
275:'regulations for any rules or regulations promulgated specifically with respect to that component see appendices to this subpart for cross',
276:'references. the head of each component is hereby authorized to substitute the officials designated and change the addresses specified in',
277:'the appendix to this subpart applicable to the components. the components of the department of the treasury for the purposes',
278:'of this subpart are the following offices and bureaus: i the departmental offices, which include the offices of: a the',
279:'secretary of the treasury, including immediate staff; b the deputy secretary of the treasury, including immediate staff; c the chief',
280:'of staff, including immediate staff; d the executive secretary of the treasury and all offices reporting to such official, including',
281:'immediate staff; e under secretary international affairs and all offices reporting to such official, including immediate staff; f assistant secretary',
282:'international economics and development and all offices reporting to such official, including immediate staff; g assistant secretary financial markets and',
283:'investment policy and all offices reporting to such official, including immediate staff; h under secretary domestic finance and all offices',
284:'reporting to such official, including immediate staff; i fiscal assistant secretary and all offices reporting to such official, including immediate',
285:'staff; j assistant secretary financial institutions and all offices reporting to such official, including immediate staff; 10 office of the',
286:'secretary of the treasury k assistant secretary financial markets and all offices reporting to such official, including immediate staff; l',
287:'assistant secretary financial stability and all offices reporting to such official, including immediate staff; m under secretary terrorism & financial',
288:'intelligence and all offices reporting to such official, including immediate staff; n assistant secretary terrorist financing and all offices reporting',
289:'to such official, including immediate staff; o assistant secretary intelligence and analysis and all offices reporting to such official, including',
290:'immediate staff; p general counsel and all offices reporting to such official, including immediate staff; except legal counsel to the',
291:'components listed in paragraphs a1iw, a1ix, a1iy, and a1ii through x of this section; q treasurer of the united states',
292:'including immediate staff; r assistant secretary legislative affairs and all offices reporting to such official, including immediate staff; s assistant',
293:'secretary public affairs and all offices reporting to such official, including immediate staff; t assistant secretary economic policy and all',
294:'offices reporting to such official, including immediate staff; u assistant secretary tax policy and all offices reporting to such official,',
295:'including immediate staff; v assistant secretary management and chief financial officer, and all offices reporting to such official, including immediate',
296:'staff; w the inspector general, and all offices reporting to such official, including immediate staff; x the treasury inspector general',
297:'for tax administration, and all offices reporting to such official, including immediate staff; y the special inspector general for the',
298:'troubled asset relief program, and all offices reporting to such official, including immediate staff; ii alcohol and tobacco tax and',
299:'trade bureau. iii bureau of public debt. § 1.1 iv financial management service. v internal revenue service. vi comptroller of',
300:'the currency. vii office of thrift supervision. viii bureau of engraving and printing. ix united states mint. x financial crimes',
301:'enforcement network. 2 for purposes of this subpart, the office of the legal counsel for the components listed in paragraphs',
302:'a1iw, a1ix, 1iy and a1ii through x of this section, are to be considered a part of their respective component.',
303:'any office which is now in existence or may hereafter be established, which is not specifically listed or known to',
304:'be a component of any of those listed above, shall be deemed a part of the departmental offices for the',
305:'purpose of these regulations. b definitions. as used in this subpart, the following terms shall have the following meanings: 1',
306:'agency has the meaning given in 5 u.s.c. 5511 and 5 u.s.c. 552f. 2 appeal means a request for a',
307:'review of an agency’s determination with regard to a fee waiver, category of requester, expedited processing, or denial in whole',
308:'or in part of a request for access to a record or records. 3 bureau means an entity of the',
309:'department of the treasury that is authorized to act independently in disclosure matters. 4 business information means trade secrets or',
310:'other commercial or financial information. 5 business submitter means any entity which provides business information to the department of the',
311:'treasury or its bureaus and which has a proprietary interest in the information. 6 computer software means tools by which',
312:'records are created, stored, and retrieved. normally, computer software, including source code, object code, and listings of source and object',
313:'codes, regardless of medium, are not agency records. however, when data are embedded within the software and cannot be extracted',
314:'without the software, the software may have to be treated as an agency record. proprietary or copyrighted software is not',
315:'an agency record. 11 § 1.2 7 confidential commercial information means records provided to the government by a submitter that',
316:'arguably contain material exempt from release under exemption 4 of the freedom of information act, 5 u.s.c. 552b4, because disclosure',
317:'could reasonably be expected to cause substantial competitive harm. 8 duplication refers to the process of making a copy of',
318:'a record in order to respond to a foia request. such copies can take the form of paper copy, microform,',
319:'audiovisual materials, or machine readable documentation e.g., magnetic tape or disk, among others. 9 electronic records means those records and',
320:'information which are created, stored, and retrievable by electronic means. this ordinarily does not include computer software, which is a',
321:'tool by which to create, store, or retrieve electronic records. 10 request means any request for records made pursuant to',
322:'5 u.s.c. 552a3. 11 requester means any person who makes a request for access to records. 12 responsible official means',
323:'a disclosure officer or the head of the organizational unit having immediate custody of the records requested, or an official',
324:'designated by the head of the organizational unit. 13 review, for fee purposes, refers to the process of examining records',
325:'located in response to a commercial use request to determine whether any portion of any record located is permitted to',
326:'be withheld. it also includes processing any records for disclosure; e.g., doing all that is necessary to excise them and',
327:'otherwise prepare them for release. 14 search includes all time spent looking for material that is responsive to a request,',
328:'including pagebypage or linebyline identification of material within records. searches may be done manually or by automated means. [65 fr',
329:'40504, june 30, 2000, as amended at 68 fr 55311, sept. 25, 2003; 75 fr 743, jan. 6, 2010] §',
330:'1.2 information made available. a general. the foia 5 u.s.c. 552 provides for access to information and records developed or',
331:'maintained by federal agencies. the provisions of sec31 cfr subtitle a 7–1–16 edition tion 552 are intended to assure the',
332:'right of the public to information. generally, this section divides agency information into three major categories and provides methods by',
333:'which each category of information is to be made available to the public. the three major categories of information are',
334:'as follows: 1 information required to be published in the federal register see § 1.3; 2 information required to be',
335:'made available for public inspection and copying or, in the alternative, to be published and offered for sale see §',
336:'1.4; and 3 information required to be made available to any member of the public upon specific request see §',
337:'1.5. b subject only to the exemptions and exclusions set forth in 5 u.s.c. 552b and c, any person shall',
338:'be afforded access to information or records in the possession of any bureau of the department of the treasury, subject',
339:'to the regulations in this subpart and any regulations of a bureau implementing or supplementing them. c exemptions. 1 the',
340:'disclosure requirements of 5 u.s.c. 552a do not apply to certain matters which are exempt under 5 u.s.c. 552b; nor',
341:'do the disclosure requirements apply to certain matters which are excluded under 5 u.s.c. 552c. 2 even though an exemption',
342:'described in 5 u.s.c. 552b may be applicable to the information or records requested, a treasury bureau may, if not',
343:'precluded by law, elect under the circumstances of that request not to apply the exemption. the fact that the exemption',
344:'is not applied by a bureau in response to a particular request shall have no precedential significance in processing other',
345:'requests, but is merely an indication that, in the processing of the particular request, the bureau finds no necessity for',
346:'applying the exemption. § 1.3 publication in the federal register. a requirement. subject to the application of the exemptions and',
347:'exclusions in 5 u.s.c. 552b and c and subject to the limitations provided in 5 u.s.c. 552a1, each treasury bureau',
348:'12 office of the secretary of the treasury shall, in conformance with 5 u.s.c. 552a1, separately state, publish and maintain',
349:'current in the federal register for the guidance of the public the following information with respect to that bureau: 1',
350:'descriptions of its central and field organization and the established places at which, the persons from whom, and the methods',
351:'whereby, the public may obtain information, make submittals or requests, or obtain decisions; 2 statements of the general course and',
352:'method by which its functions are channeled and determined, including the nature and requirements of all formal and informal procedures',
353:'available; 3 rules of procedure, descriptions of forms available or the places at which forms may be obtained, and instructions',
354:'as to the scope and contents of all papers, reports, or examinations; 4 substantive rules of general applicability adopted as',
355:'authorized by law, and statements of general policy or interpretations of general applicability formulated and adopted by the bureau; and',
356:'5 each amendment, revision, or repeal of matters referred to in paragraphs a1 through 4 of this section. b the',
357:'united states government manual. the functions of each bureau are summarized in the description of the department and its bureaus',
358:'in the united states government manual, which is issued annually by the office of the federal register. § 1.4 public',
359:'inspection and copying. a in general. subject to the application of the exemptions and exclusions described in 5 u.s.c. 552b',
360:'and c, each treasury bureau shall, in conformance with 5 u.s.c. 552a2, make available for public inspection and copying, or,',
361:'in the alternative, promptly publish and offer for sale the following information with respect to the bureau: 1 final opinions,',
362:'including concurring and dissenting opinions, and orders, made in the adjudication of cases; 2 those statements of policy and interpretations',
363:'which have been adopted by the bureau but are not published in the federal register; § 1.4 3 its administrative',
364:'staff manuals and instructions to staff that affect a member of the public; 4 copies of all records, regardless of',
365:'form or format, which have been released to any person under 5 u.s.c. 552a3, and which the bureau determines have',
366:'become or are likely to become the subject of subsequent requests for substantially the same records because they are clearly',
367:'of interest to the public at large. the determination that records have become or may become the subject of subsequent',
368:'requests shall be made by the responsible official as defined at § 1.1b12. 5 a general index of the records',
369:'referred to in paragraph a4 of this section. b information made available by computer telecommunications. for records required to be',
370:'made available for public inspection and copying pursuant to 5 u.s.c. 552a2 paragraphs a1 through 4 of this section which',
371:'are created on or after november 1, 1996, as soon as practicable but no later than one year after such',
372:'records are created, each bureau shall make such records available on the internet. c deletion of identifying details. to prevent',
373:'a clearly unwarranted invasion of personal privacy, or pursuant to an exemption in 5 u.s.c. 552b, a treasury bureau may',
374:'delete information contained in any matter described in paragraphs a1 through 4 of this section before making such matters available',
375:'for inspection or publishing it. the justification for the deletion shall be explained fully in writing, and the extent of',
376:'such deletion shall be indicated on the portion of the record which is made available or published, unless including that',
377:'indication would harm an interest protected by the exemption in 5 u.s.c. 552b under which the deletion is made. if',
378:'technically feasible, the extent of the deletion shall be indicated at the place in the record where the deletion was',
379:'made. d public reading rooms. each bureau of the department of the treasury shall make available for public inspection and',
380:'copying, in a reading room or otherwise, the material described in paragraphs a1 through 5 of this section. fees for',
381:'duplication shall be charged in accordance with § 1.7. see 13 § 1.5 the appendices to this subpart for the',
382:'location of established bureau reading rooms. e indexes. 1 each bureau of the department of the treasury shall maintain and',
383:'make available for public inspection and copying current indexes identifying any material described in paragraphs a1 through 3 of this',
384:'section. in addition, each bureau shall promptly publish, quarterly or more frequently, and distribute by sale or otherwise copies of',
385:'each index or supplement unless the head of each bureau or a delegate determines by order published in the federal',
386:'register that the publication would be unnecessary and impractical, in which case the bureau shall nonetheless provide copies of the',
387:'index on request at a cost not to exceed the direct cost of duplication. 2 each bureau shall make the',
388:'index referred to in paragraph a5 of this section available on the internet by december 31, 1999. § 1.5 specific',
389:'requests for other records. a in general. 1 except for records made available under 5 u.s.c. 552a1 and a2, but',
390:'subject to the application of the exemptions and exclusions described in 5 u.s.c. 552b and c, each bureau of the',
391:'department of the treasury shall promptly make the requested records available to any person in conformance with 5 u.s.c. 552a3.',
392:'the request must conform in every respect with the rules and procedures of this subpart and the applicable bureau’s appendix',
393:'to this subpart. any request or appeal from the initial denial of a request that does not comply with the',
394:'requirements in this subpart will not be considered subject to the time constraints of paragraphs h, i, and j of',
395:'this section, unless and until the request is amended to comply. bureaus shall promptly advise the requester in what respect',
396:'the request or appeal is deficient so that it may be amended and resubmitted for consideration in accordance with this',
397:'subpart. if a requester does not respond within 30 days to a communication from a bureau to amend the request',
398:'in order for it to be in conformance with this subpart, the request file will be considered closed. when the',
399:'request conforms with the re31 cfr subtitle a 7–1–16 edition quirements of this subpart, bureaus shall make every reasonable effort',
400:'to comply with the request within the time constraints. if the description of the record requested is of a type',
401:'that is not maintained by the bureau, the requester shall be so advised and the request shall be returned to',
402:'the requester. 2 this subpart applies only to records in the possession or control of the bureau at the time',
403:'of the request. records considered to be responsive to the request are those in existence on or before the date',
404:'of receipt of the request by the appropriate bureau official. requests for the continuing production of records created after the',
405:'date of the appropriate bureau official’s receipt of the request shall not be honored. bureaus shall provide the responsive record',
406:'or records in the form or format requested if the record or records are readily reproducible by the bureau in',
407:'that form or format. bureaus shall make reasonable efforts to maintain their records in forms or formats that are reproducible',
408:'for the purpose of disclosure. for purposes of this section, readily reproducible means, with respect to electronic format, a record',
409:'or records that can be downloaded or transferred intact to a floppy disk, compact disk cd, tape, or other electronic',
410:'medium using equipment currently in use by the office or offices processing the request. even though some records may initially',
411:'be readily reproducible, the need to segregate exempt from nonexempt records may cause the releasable material to not be readily',
412:'reproducible. 3 requests for information classified pursuant to executive order 12958, ‘‘classified national security information,’’ require the responsible bureau to',
413:'review the information to determine whether it continues to warrant classification. information which no longer warrants classification under the executive',
414:'order’s criteria shall be declassified and made available to the requester, unless the information is otherwise exempt from disclosure. 4',
415:'when a bureau receives five or more requests for substantially the same records, it shall place those requests in front',
416:'of an existing request backlog that the responsible official 14 office of the secretary of the treasury may have. upon',
417:'completion of processing, the released records shall be made available in the bureau’s public reading room, and if created on',
418:'or after november 1, 1996, shall be made available in the electronic reading room of the bureau’s web site. b',
419:'form of request. in order to be subject to the provisions of this section, the following must be satisfied. 1',
420:'the request for records shall be made in writing, signed by the person making the request, and state that it',
421:'is made pursuant to the freedom of information act, 5 u.s.c. 552, or this subpart. 2 the request shall indicate',
422:'whether the requester is a commercial user, an educational institution, noncommercial scientific institution, representative of the news media, or ‘‘other’’',
423:'requester, subject to the fee provisions described in § 1.7. in order for the department to determine the proper category',
424:'for fee purposes as defined in this section, a request for records shall also state how the records released will',
425:'be used. this information shall not be used to determine the releasibility of any record or records. a determination of',
426:'the proper category of requester shall be based upon a review of the requester’s submission and the bureau’s own records.',
427:'where a bureau has reasonable cause to doubt the use to which a requester will put the records sought, or',
428:'where that use is not clear from the request itself, bureaus should seek additional clarification before assigning the request to',
429:'a specific category. the categories of requesters are defined as follows: i commercial. a commercial use request refers to a',
430:'request from or on behalf of one who seeks information for a use or purpose that furthers the commercial, trade,',
431:'or profit interests of the requester or the person on whose behalf the request is made, which can include furthering',
432:'those interests through litigation. the bureaus may determine from the use specified in the request that the requester is a',
433:'commercial user. ii educational institution. this refers to a preschool, a public or private elementary or secondary school, an institution',
434:'of graduate higher education, an institution of undergraduate higher § 1.5 education, an institution of professional education, and an institution',
435:'of vocational education, which operates a program or programs of scholarly research. this category does not include requesters wanting records',
436:'for use in meeting individual academic research or study requirements. iii noncommercial scientific institution. this refers to an institution that',
437:'is not operated on a ‘‘commercial’’ basis as that term is defined in paragraph b2i of this section, and which',
438:'is operated solely for the purpose of conducting scientific research, the results of which are not intended to promote any',
439:'particular product or industry. iv representative of the news media. this refers to any person actively gathering news for an',
440:'entity that is organized and operated to publish or broadcast news to the public. the term news means information that',
441:'is about current events or that would be of current interest to the public. examples of news media entities include',
442:'television or radio stations broadcasting to the public at large, and publishers of periodicals but only in those instances when',
443:'they can qualify as disseminators of ‘‘news’’ who make their products available for purchase or subscription by the general public.',
444:'these examples are not intended to be allinclusive. in the case of ‘‘freelance’’ journalists, they may be regarded as working',
445:'for a news organization if they can demonstrate a solid basis for expecting publication through that organization, even though not',
446:'actually employed by it. a publication contract would be the clearest proof, but bureaus may also look to the past',
447:'publication record of a requester in making this determination. v ‘‘other’’ requester. this refers to a requester who does not',
448:'fall within any of the previously described categories. 3 the request must be properly addressed to the bureau that maintains',
449:'the record. the functions of each bureau are summarized in the united states government manual which is issued annually and',
450:'is available from the superintendent of documents. both the envelope and the request itself should be clearly marked ‘‘freedom of',
451:'information act request.’’ see 15 § 1.5 the appendices to this subpart for the office or officer to which requests',
452:'shall be addressed for each bureau. a requester in need of guidance in defining a request or determining the proper',
453:'bureau to which a request should be sent may contact disclosure services at 202/ 622–0930, or may write to disclosure',
454:'services, department of the treasury, 1500 pennsylvania avenue, nw, washington, dc 20220. requesters may access the ‘‘foia home page’’ at',
455:'the department of the treasury world wide web site at: http://www.treas.gov. 4 the request must reasonably describe the records in',
456:'accordance with paragraph d of this section. 5 the request must set forth the address where the person making the',
457:'request wants to be notified about whether or not the request will be granted. 6 the request must state whether',
458:'the requester wishes to inspect the records or desires to have a copy made and furnished without first inspecting them.',
459:'7 the request must state the firm agreement of the requester to pay the fees for search, duplication, and review',
460:'as may ultimately be determined in accordance with § 1.7. the agreement may state the upper limit but not less',
461:'than $25 that the requester is willing to pay for processing the request. a request that fees be waived or',
462:'reduced may accompany the agreement to pay fees and shall be considered to the extent that such request is made',
463:'in accordance with § 1.7d and provides supporting information to be measured against the fee waiver standard set forth in',
464:'§ 1.7d1. the requester shall be notified in writing of the decision to grant or deny the fee waiver. a',
465:'requester shall be asked to provide an agreement to pay fees when the request for a fee waiver or reduction',
466:'is denied and the initial request for records does not include such agreement. if a requester has an outstanding balance',
467:'of search, review, or duplication fees due for foia request processing, the requirements of this paragraph are not met until',
468:'the requester has remitted the outstanding balance due. c requests for records not in control of bureau; referrals; consultations. 1',
469:'when a requested record is in the possession 31 cfr subtitle a 7–1–16 edition or under the control of a',
470:'bureau of the department other than the office to which the request is addressed, the request for the record shall',
471:'be transferred to the appropriate bureau and the requester notified. this referral shall not be considered a denial of access',
472:'within the meaning of these regulations. the bureau of the department to which this referral is made shall treat this',
473:'request as a new request addressed to it and the time limits for response set forth by paragraph h1 of',
474:'this section shall begin when the referral is received by the designated office or officer of the bureau. 2 when',
475:'a requested record has been created by an agency or treasury bureau other than the treasury bureau possessing the record,',
476:'the bureau having custody of the record shall refer the record to the originating agency or treasury bureau for a',
477:'direct response to the requester. the requester shall be informed of the referral unless otherwise instructed by the originating agency.',
478:'this is not a denial of a foia request; thus no appeal rights accrue to the requester. 3 when a',
479:'foia request is received for a record created by a treasury bureau that includes information originated by another bureau of',
480:'the department of the treasury or another agency, the record shall be referred to the originating agency or bureau for',
481:'review and recommendation on disclosure. the agency or bureau shall respond to the referring office. the treasury bureau shall not',
482:'release any such records without prior consultation with the originating bureau or agency. 4 in certain instances and at the',
483:'discretion of the departmental offices, requests having impact on two or more bureaus of the department may be coordinated by',
484:'the departmental offices. d reasonable description of records. the request for records must describe the records in reasonably sufficient detail',
485:'to enable employees who are familiar with the subject area of the request to locate the records without placing an',
486:'unreasonable burden upon the department. whenever possible, a request should include specific information about each record sought, such as the',
487:'date, title or name, author, recipients, 16 office of the secretary of the treasury and subject matter of the record.',
488:'if the department determines that the request does not reasonably describe the records sought, the requester shall be given an',
489:'opportunity to provide additional information. such opportunity may, when necessary, involve a discussion with knowledgeable department of the treasury personnel.',
490:'the reasonable description requirement shall not be used by officers or employees of the department of the treasury to improperly',
491:'withhold records from the public. e requests for expedited processing. 1 when a request for records includes a request for',
492:'expedited processing, both the envelope and the request itself must be clearly marked, ‘‘expedited processing requested.’’ 2 records will be',
493:'processed as soon as practicable when a requester asks for expedited processing in writing and is granted such expedited treatment',
494:'by the department. the requester must demonstrate a compelling need for expedited processing of the requested records. a compelling need',
495:'is defined as follows: i failure to obtain the requested records on an expedited basis could reasonably be expected to',
496:'pose an imminent threat to the life or physical safety of an individual. the requester shall fully explain the circumstances',
497:'warranting such an expected threat so that the department may make a reasoned determination that a delay in obtaining the',
498:'requested records could pose such a threat; or ii with respect to a request made by a person primarily engaged',
499:'in disseminating information, urgency to inform the public concerning actual or alleged federal government activity. a person ‘‘primarily engaged in',
500:'disseminating information’’ does not include individuals who are engaged only incidentally in the dissemination of information. the standard of ‘‘urgency',
501:'to inform’’ requires that the records requested pertain to a matter of current exigency to the american public and that',
502:'delaying a response to a request for records would compromise a significant recognized interest to and throughout the american general',
503:'public. the requester must adequately explain the matter or activity and why the records sought § 1.5 are necessary to',
504:'be provided on an expedited basis. 3 a demonstration of a compelling need by a person making a request for',
505:'expedited processing shall be made by a statement certified by the requester to be true and correct to the best',
506:'of his or her knowledge and belief. the statement must be in the form prescribed by 28 u.s.c. 1746, ‘‘i',
507:'declare under penalty of perjury that the foregoing is true and correct to the best of my knowledge and belief.',
508:'executed on [date].’’ 4 upon receipt by the appropriate bureau official, a request for expedited processing shall be considered and',
509:'a determination as to whether to grant or deny the request for expedited processing shall be made, and the requester',
510:'notified, within 10 calendar days of the date of the request. however, in no event shall the bureau have fewer',
511:'than five days excluding saturdays, sundays, and legal public holidays from the date of receipt of the request for such',
512:'processing. the determination to grant or deny a request for expedited processing may be made solely on the information contained',
513:'in the initial letter requesting expedited treatment. 5 appeals of initial determinations to deny expedited processing must be made within',
514:'10 calendar days of the date of the initial letter of determination denying expedited processing. both the envelope and the',
515:'appeal itself shall be clearly marked, ‘‘appeal for expedited processing.’’ 6 an appeal determination regarding expedited processing shall be made,',
516:'and the requester notified, within 10 days excluding saturdays, sundays, and legal public holidays from the date of receipt of',
517:'the appeal. f date of receipt of request. a request for records shall be considered to have been received on',
518:'the date on which a complete request containing the information required by paragraph b of this section has been received.',
519:'a determination that a request is deficient in any respect is not a denial of access, and such determinations are',
520:'not subject to administrative appeal. requests shall be stamped with the date of receipt by the office prescribed in the',
521:'appropriate appendix. as soon as the date of receipt has been established, the requester shall be so informed and shall',
522:'17 § 1.5 also be advised when to expect a response. the acknowledgment of receipt requirement shall not apply if',
523:'a disclosure determination will be issued prior to the end of the 20day time limit. g search for record requested.',
524:'department of the treasury employees shall search to identify and locate requested records, including records stored at federal records centers.',
525:'searches for records maintained in electronic form or format may require the application of codes, queries, or other minor forms',
526:'of programming to retrieve the requested records. wherever reasonable, searches shall be done by electronic means. however, searches of electronic',
527:'records are not required when such searches would significantly interfere with the operation of a treasury automated information system or',
528:'would require unreasonable effort to conduct. the department of the treasury is not required under 5 u.s.c. 552 to tabulate',
529:'or compile information for the purpose of creating a record or records that do not exist. h initial determination—1 in',
530:'general. the officers designated in the appendices to this part shall make initial determinations either to grant or to deny',
531:'in whole or in part requests for records. such officers shall respond in the approximate order of receipt of the',
532:'requests, to the extent consistent with sound administrative practice. these determinations shall be made and the requester notified within 20',
533:'days excepting saturdays, sundays, and legal public holidays after the date of receipt of the request, as determined in accordance',
534:'with paragraph f of this section, unless the designated officer invokes an extension pursuant to paragraph j1 of this section',
535:'or the requester otherwise agrees to an extension of the 20day time limitation. 2 granting of request. if the request',
536:'is granted in full or in part, and if the requester wants a copy of the records, a copy of',
537:'the records shall be mailed to the requester, together with a statement of the applicable fees, either at the time',
538:'of the determination or shortly thereafter. 3 inspection of records. in the case of a request for inspection, the requester',
539:'shall be notified in writing of the determination, when and where the re31 cfr subtitle a 7–1–16 edition quested records',
540:'may be inspected, and of the fees incurred in complying with the request. the records shall then promptly be made',
541:'available for inspection at the time and place stated, in a manner that will not interfere with department of the',
542:'treasury operations and will not exclude other persons from making inspections. the requester shall not be permitted to remove the',
543:'records from the room where inspection is made. if, after making inspection, the requester desires copies of all or a',
544:'portion of the requested records, copies shall be furnished upon payment of the established fees prescribed by § 1.7. fees',
545:'may be charged for search and review time as stated in § 1.7. 4 denial of request. if it is',
546:'determined that the request for records should be denied in whole or in part, the requester shall be notified by',
547:'mail. the letter of notification shall: i state the exemptions relied on in not granting the request; ii if technically',
548:'feasible, indicate the amount of information deleted at the place in the record where such deletion is made unless providing',
549:'such indication would harm an interest protected by the exemption relied upon to deny such material; iii set forth the',
550:'name and title or position of the responsible official; iv advise the requester of the right to administrative appeal in',
551:'accordance with paragraph i of this section; and v specify the official or office to which such appeal shall be',
552:'submitted. 5 no records found. if it is determined, after a thorough search for records by the responsible official or',
553:'his delegate, that no records have been found to exist, the responsible official will so notify the requester in writing.',
554:'the letter of notification will advise the requester of the right to administratively appeal the department’s determination that no records',
555:'exist i.e., to challenge the adequacy of the department’s search for responsive records in accordance with paragraph i of this',
556:'section. the response shall specify the official or office to which the appeal shall be submitted for review. i administrative',
557:'appeal. 1i a requester may appeal a department of 18 office of the secretary of the treasury the treasury initial',
558:'determination when: a access to records has been denied in whole or in part; b there has been an adverse',
559:'determination of the requester’s category as provided in § 1.7d4; c a request for fee waiver or reduction has been',
560:'denied; d it has been determined that no responsive records exist; or e a request for expedited processing has been',
561:'denied. ii an appeal, other than an appeal for expedited processing, must be submitted within 35 days of the date',
562:'of the initial determination or the date of the letter transmitting the last records released, whichever is later, except in',
563:'the case of a denial for expedited processing. an appeal of a denial for expedited processing must be made within',
564:'10 days of the date of the initial determination to deny expedited processing see § 1.5e5. all appeals must be',
565:'submitted to the official specified in the appropriate appendix to this subpart whose title and address should also have been',
566:'included in the initial determination. an appeal that is improperly addressed shall be considered not to have been received by',
567:'the department until the office specified in the appropriate appendix receives the appeal. 2 the appeal shall— i be made',
568:'in writing and signed by the requester or his or her representative; ii be addressed to and mailed or hand',
569:'delivered within 35 days or within 10 days when expedited processing has been denied of the date of the initial',
570:'determination, or the date of the letter transmitting the last records released, whichever is later, to the office or officer',
571:'specified in the appropriate appendix to this subpart and also in the initial determination. see the appendices to this subpart',
572:'for the address to which appeals made by mail should be addressed; iii set forth the address where the requester',
573:'desires to be notified of the determination on appeal; iv specify the date of the initial request and date of',
574:'the letter of initial determination, and, where possible, enclose a copy of the initial request and § 1.5 the initial',
575:'determination being appealed. 3i appeals shall be stamped with the date of their receipt by the office to which addressed,',
576:'and shall be processed in the approximate order of their receipt. the receipt of the appeal shall be acknowledged by',
577:'the office or officer specified in the appropriate appendix to this subpart and the requester advised of the date the',
578:'appeal was received and the expected date of response. the decision to affirm the initial determination in whole or in',
579:'part or to grant the request for records shall be made and notification of the determination mailed within 20 days',
580:'exclusive of saturdays, sundays, and legal public holidays after the date of receipt of the appeal, unless extended pursuant to',
581:'paragraph j1 of this section. if it is decided that the initial determination is to be upheld in whole or',
582:'in part the requester shall be— a notified in writing of the denial; b notified of the reasons for the',
583:'denial, including the foia exemptions relied upon; c notified of the name and title or position of the official responsible',
584:'for the determination on appeal; and d provided with a statement that judicial review of the denial is available in',
585:'the united states district court for the judicial district in which the requester resides or has a principal place of',
586:'business, the judicial district in which the requested records are located, or the district of columbia in accordance with 5',
587:'u.s.c. 552a4b. ii if the initial determination is reversed on appeal, the requester shall be so notified and the request',
588:'shall be processed promptly in accordance with the decision on appeal. 4 if a determination cannot be made within the',
589:'20day period or within a period of extension pursuant to paragraph j1 of this section, the requester may be invited',
590:'to agree to a voluntary extension of the 20day appeal period. this voluntary extension shall not constitute a waiver of',
591:'the right of the requester ultimately to commence an action in a united states district court. 19 § 1.5 j',
592:'time extensions; unusual circumstances. 1 in unusual circumstances, the time limitations specified in paragraphs h and i of this section',
593:'may be extended by written notice from the official charged with the duty of making the determination to the person',
594:'making the request or appeal setting forth the reasons for this extension and the date on which the determination is',
595:'expected to be sent. as used in this paragraph, unusual circumstances means, but only to the extent reasonably necessary to',
596:'the proper processing of the particular requests: i the need to search for and collect the requested records from field',
597:'facilities or other establishments that are separate from the office processing the request; ii the need to search for, collect,',
598:'and appropriately examine a voluminous amount of separate and distinct records which are demanded in a single request; or iii',
599:'the need for consultation, which shall be conducted with all practicable speed, with another agency having a substantial interest in',
600:'the determination of the request, or among two or more bureaus or components of bureaus of the department of the',
601:'treasury having substantial subject matter interest therein. 2 any extension or extensions of time shall not cumulatively total more than',
602:'10 days exclusive of saturdays, sundays, and legal public holidays. however, if additional time is needed to process the request,',
603:'the bureau shall notify the requester and provide the requester an opportunity to limit the scope of the request or',
604:'arrange for an alternative time frame for processing the request or a modified request. the requester shall retain the right',
605:'to define the desired scope of the request, as long as it meets the requirements contained in this subpart. 3',
606:'bureaus may establish multitrack processing of requests based on the amount of work or time, or both, involved in processing',
607:'requests. 4 if more than one request is received from the same requester, or from a group of requesters acting',
608:'in concert, and the department believes that such requests constitute a single 31 cfr subtitle a 7–1–16 edition request which',
609:'would otherwise satisfy the unusual circumstances specified in paragraph j1 of this section, and the requests involve clearly related matters,',
610:'the department may aggregate these requests for processing purposes. k failure to comply. if a bureau of the department of',
611:'the treasury fails to comply with the time limits specified in paragraphs h or i of this section , or',
612:'the time extensions of paragraph j of this section, any person making a request for records in accordance with §',
613:'1.5 shall be considered to have exhausted administrative remedies with respect to the request. accordingly, the person making the request',
614:'may initiate suit as set forth in paragraph l of this section. l judicial review. if an adverse determination is',
615:'made upon appeal pursuant to paragraph i of this section, or if no determination is made within the time limits',
616:'specified in paragraphs h and i of this section, together with any extension pursuant to paragraph j1 of this section',
617:'or within the time otherwise agreed to by the requester, the requester may commence an action in a united states',
618:'district court in the district in which he resides, in which his principal place of business is located, in which',
619:'the records are situated, or in the district of columbia, pursuant to 5 u.s.c. 552a4. m preservation of records. under',
620:'no circumstances shall records be destroyed while they are the subject of a pending request, appeal, or lawsuit under the',
621:'foia. n processing requests that are not properly addressed. a request that is not properly addressed as specified in the',
622:'appropriate appendix to this subpart shall be forwarded to the appropriate bureau or bureaus for processing. if the recipient of',
623:'the request does not know the appropriate bureau to forward it to, the request shall be forwarded to the departmental',
624:'disclosure officer disclosure services, do, who will determine the appropriate bureau. a request not addressed to the appropriate bureau will',
625:'be considered to have been received for purposes of paragraph f of this section when the request has 20 office',
626:'of the secretary of the treasury § 1.6 been received by the appropriate bureau office as designated in the appropriate',
627:'appendix to this subpart. an improperly addressed request, when received by the appropriate bureau office, shall be acknowledged by that',
628:'bureau. § 1.6 business information. a in general. business information provided to the department of the treasury by a business',
629:'submitter shall not be disclosed pursuant to a freedom of information act request except in accordance with this section. b',
630:'notice to business submitters. a bureau shall provide a business submitter with prompt written notice of receipt of a request',
631:'or appeal encompassing its business information whenever required in accordance with paragraph c of this section, and except as is',
632:'provided in paragraph g of this section. such written notice shall either describe the exact nature of the business information',
633:'requested or provide copies of the records or portions of records containing the business information. c when notice is required.',
634:'the bureau shall provide a business submitter with notice of receipt of a request or appeal whenever: 1 the business',
635:'submitter has in good faith designated the information as commercially or financially sensitive information, or 2 the bureau has reason',
636:'to believe that disclosure of the information could reasonably be expected to cause substantial competitive harm. 3 notice of a',
637:'request for business information falling within paragraph c1 or 2 of this section shall be required for a period of',
638:'not more than ten years after the date of submission unless the business submitter requests, and provides acceptable justification for,',
639:'a specific notice period of greater duration. 4 the submitter’s claim of confidentiality should be supported by a statement by',
640:'an authorized representative of the company providing specific justification that the information in question is in fact confidential commercial or',
641:'financial information and has not been disclosed to the public. d opportunity to object to disclosure. 1 through the notice',
642:'described in paragraph b of this section, a bureau shall afford a business submitter ten days from the date of',
643:'the notice exclusive of saturdays, sundays, and legal public holidays to provide the bureau with a detailed statement of any',
644:'objection to disclosure. such statement shall specify all grounds for withholding any of the information under any exemption of the',
645:'freedom of information act and, in the case of exemption 4, shall demonstrate why the information is considered to be',
646:'a trade secret or commercial or financial information that is privileged or confidential. information provided by a business submitter pursuant',
647:'to this paragraph may itself be subject to disclosure under the foia. 2 when notice is given to a submitter',
648:'under this section, the requester shall be advised that such notice has been given to the submitter. the requester shall',
649:'be further advised that a delay in responding to the request may be considered a denial of access to records',
650:'and that the requester may proceed with an administrative appeal or seek judicial review, if appropriate. however, the requester will',
651:'be invited to agree to a voluntary extension of time so that the bureau may review the business submitter’s objection',
652:'to disclose. e notice of intent to disclose. a bureau shall consider carefully a business submitter’s objections and specific grounds',
653:'for nondisclosure prior to determining whether to disclose business information. whenever a bureau decides to disclose business information over the',
654:'objection of a business submitter, the bureau shall forward to the business submitter a written notice which shall include: 1',
655:'a statement of the reasons for which the business submitter’s disclosure objections were not sustained; 2 a description of the',
656:'business information to be disclosed; and 3 a specified disclosure date which is not less than ten days exclusive of',
657:'saturdays, sundays, and legal public holidays after the notice of the final decision to release the requested information has been',
658:'mailed to the submitter. except as otherwise prohibited by law, a copy of the disclosure notice 21 § 1.7 shall',
659:'be forwarded to the requester at the same time. f notice of foia lawsuit. whenever a requester brings suit seeking',
660:'to compel disclosure of business information covered by paragraph c of this section, the bureau shall promptly notify the business',
661:'submitter. g exception to notice requirement. the notice requirements of this section shall not apply if: 1 the bureau determines',
662:'that the information shall not be disclosed; 2 the information lawfully has been published or otherwise made available to the',
663:'public; or 3 disclosure of the information is required by law other than 5 u.s.c. 552. § 1.7 fees for',
664:'services. a in general. this fee schedule is applicable uniformly throughout the department of the treasury and pertains to requests',
665:'processed under the freedom of information act. specific levels of fees are prescribed for each of the following categories of',
666:'requesters. requesters are asked to identify the applicable fee category they belong to in their initial request in accordance with',
667:'§ 1.5b. 1 commercial use requesters. these requesters are assessed charges which recover the full direct costs of searching for,',
668:'reviewing, and duplicating the records sought. commercial use requesters are not entitled to two hours of free search time or',
669:'100 free pages of duplication of documents. moreover, when a request is received for disclosure that is primarily in the',
670:'commercial interest of the requester, the department is not required to consider a request for a waiver or reduction of',
671:'fees based upon the assertion that disclosure would be in the public interest. the department may recover the cost of',
672:'searching for and reviewing records even if there is ultimately no disclosure of records, or no records are located. 2',
673:'educational and noncommercial scientific institution requesters. records shall be provided to requesters in these categories for the cost of duplication',
674:'alone, excluding charges for the first 100 pages. to be eligible, requesters must show that the request is made 31',
675:'cfr subtitle a 7–1–16 edition under the auspices of a qualifying institution and that the records are not sought for',
676:'a commercial use, but are sought in furtherance of scholarly if the request is from an educational institution or scientific',
677:'if the request is from a noncommercial scientific institution research. these categories do not include requesters who want records for',
678:'use in meeting individual academic research or study requirements. 3 requesters who are representatives of the news media. records shall',
679:'be provided to requesters in this category for the cost of duplication alone, excluding charges for the first 100 pages.',
680:'4 all other requesters. requesters who do not fit any of the categories described above shall be charged fees that',
681:'will recover the full direct cost of searching for and duplicating records that are responsive to the request, except that',
682:'the first 100 pages of duplication and the first two hours of search time shall be furnished without charge. the',
683:'department may recover the cost of searching for records even if there is ultimately no disclosure of records, or no',
684:'records are located. requests from persons for records about themselves filed in the department’s systems of records shall continue to',
685:'be treated under the fee provisions of the privacy act of 1974 which permit fees only for duplication, after the',
686:'first 100 pages are furnished free of charge. b fee waiver determination. where the initial request includes a request for',
687:'reduction or waiver of fees, the responsible official shall determine whether to grant the request for reduction or waiver before',
688:'processing the request and notify the requester of this decision. if the decision does not waive all fees, the responsible',
689:'official shall advise the requester of the fact that fees shall be assessed and, if applicable, payment must be made',
690:'in advance pursuant to § 1.7e2. c when fees are not charged. 1 no fee shall be charged for monitoring',
691:'a requester’s inspection of records. 2 fees shall be charged in accordance with the schedule contained in paragraph g of',
692:'this section for services rendered in responding to requests for records, unless any one of the following applies: 22 office',
693:'of the secretary of the treasury i services were performed without charge; ii the cost of collecting a fee would',
694:'be equal to or greater than the fee itself; or, iii the fees were waived or reduced in accordance with',
695:'paragraph d of this section. d waiver or reduction of fees. 1 fees may be waived or reduced on a',
696:'caseby case basis in accordance with this paragraph by the official who determines the availability of the records, provided such',
697:'waiver or reduction has been requested in writing. fees shall be waived or reduced by this official when it is',
698:'determined, based upon the submission of the requester, that a waiver or reduction of the fees is in the public',
699:'interest because furnishing the information is likely to contribute significantly to public understanding of the operations or activities of the',
700:'government and is not primarily in the commercial interest of the requester. fee waiver/reduction requests shall be evaluated against the',
701:'fee waiver policy guidance issued by the department of justice on april 2, 1987. 2 normally no charge shall be',
702:'made for providing records to state or foreign governments, international governmental organizations, or local government agencies or offices. 3 appeals',
703:'from denials of requests for waiver or reduction of fees shall be decided in accordance with the criteria set forth',
704:'in paragraph d1 of this section by the official authorized to decide appeals from denials of access to records. appeals',
705:'shall be addressed in writing to the office or officer specified in the appropriate appendix to this subpart within 35',
706:'days of the denial of the initial request for waiver or reduction and shall be decided within 20 days excluding',
707:'saturdays, sundays, and legal public holidays. 4 appeals from an adverse determination of the requester’s category as described in §',
708:'1.5b2 and provided in § 1.5i1 shall be decided by the official authorized to decide appeals from denials of access',
709:'to records and shall be based upon a review of the requester’s submission and the bureau’s own records. appeals shall',
710:'be addressed in writing to the office or officer specified in the appropriate appendix to this sub§ 1.7 part within',
711:'35 days of the date of the bureau’s determination of the requester’s category and shall be decided within 20 days',
712:'excluding saturdays, sundays, and legal public holidays. e advance notice of fees. 1 when the fees for processing the request',
713:'are estimated to exceed the limit set by the requester, and that amount is less than $250, the requester shall',
714:'be notified of the estimated costs. the requester must provide an agreement to pay the estimated costs; however, the requester',
715:'shall also be given an opportunity to reformulate the request in an attempt to reduce fees. 2 if the requester',
716:'has failed to state a limit and the costs are estimated to exceed $250.00, the requester shall be notified of',
717:'the estimated costs and must prepay such amount prior to the processing of the request, or provide satisfactory assurance of',
718:'full payment if the requester has a history of prompt payment of foia fees. the requester shall also be given',
719:'an opportunity to reformulate the request in such a way as to constitute a request for responsive records at a',
720:'reduced fee. 3 when the department or a bureau of the department acts under paragraphs e1 or 2 of this',
721:'section, the administrative time limits of 20 days excluding saturdays, sundays, and legal public holidays from receipt of initial requests',
722:'or appeals, plus extensions of these time limits, shall begin only after fees have been paid, a written agreement to',
723:'pay fees has been provided, or a request has been reformulated. f form of payment. 1 payment may be made',
724:'by check or money order payable to the treasury of the united states or the relevant bureau of the department',
725:'of the treasury. 2 the department of the treasury reserves the right to request prepayment after a request is processed',
726:'and before documents are released. 3 when costs are estimated or determined to exceed $250, the department shall either obtain',
727:'satisfactory assurance of full payment of the estimated cost where the requester has a history of prompt payment of foia',
728:'fees or require a requester to make an 23 § 1.7 advance payment of the entire estimated or determined fee',
729:'before continuing to process the request. 4 if a requester has previously failed to pay a fee within 30 days',
730:'of the date of the billing, the requester shall be required to pay the full amount owed plus any applicable',
731:'interest, and to make an advance payment of the full amount of the estimated fee before the department begins to',
732:'process a new request or the pending request. whenever interest is charged, the department shall begin assessing interest on the',
733:'31st day following the day on which billing was sent. interest shall be at the rate prescribed in 31 u.s.c.',
734:'3717. in addition, the department shall take all steps authorized by the debt collection act of 1982, as amended by',
735:'the debt collection improvement act of 1996, including administrative offset pursuant to 31 cfr part 5, disclosure to consumer reporting',
736:'agencies and use of collection agencies, to effect payment. g amounts to be charged for specific services. the fees for',
737:'services performed by a bureau of the department of the treasury shall be imposed and collected as set forth in',
738:'this paragraph. 1 duplicating records. all requesters, except commercial requesters, shall receive the first 100 pages duplicated without charge. absent',
739:'a determination to waive fees, a bureau shall charge requesters as follows: i $.20 per page, up to 81⁄2 ×',
740:'14″, made by photocopy or similar process. ii photographs, films, and other materials—actual cost of duplication. iii other types of',
741:'duplication services not mentioned above—actual cost. iv material provided to a private contractor for copying shall be charged to the',
742:'requester at the actual cost charged by the private contractor. 2 search services. bureaus shall charge for search services consistent',
743:'with the following: i searches for other than electronic records. the department shall charge for search time at the salary',
744:'rates basic pay plus 16 percent of the employee s making the search. however, where a single class of personnel',
745:'is used exclusively e.g., all administrative/ clerical, or all professional/executive, an average rate for the range of grades typically involved',
746:'may be es31 cfr subtitle a 7–1–16 edition tablished. this charge shall include transportation of personnel and records necessary to',
747:'the search at actual cost. fees may be charged for search time as prescribed in § 1.7, even if the',
748:'search does not yield any responsive records, or if records are denied. ii searches for electronic records. the department shall',
749:'charge for actual direct cost of the search, including computer search time, runs, and the operator’s salary. the fee for',
750:'computer output shall be actual direct costs. for requesters in the ‘‘all other’’ category, when the cost of the search',
751:'including the operator time and the cost of operating the computer to process a request equals the equivalent dollar amount',
752:'of two hours of the salary of the person performing the search i.e., the operator, the charge for the computer',
753:'search will begin. 3 review of records. the department shall charge commercial use requesters for review of records at the',
754:'salary rates i.e., basic pay plus 16 percent of the employees making the review. however, when a single class of',
755:'personnel is used exclusively e.g., all administrative/ clerical, or all professional/ executive, an average rate for the range of grades',
756:'typically involved may be established. fees may be charged for review time as prescribed in § 1.7, even if records',
757:'ultimately are not disclosed. 4 inspection of records. fees for all services provided shall be charged whether or not copies',
758:'are made available to the requester for inspection. 5 other services. other services and materials requested which are not covered',
759:'by this part nor required by the foia are chargeable at the actual cost to the department. this includes, but',
760:'is not limited to: i certifying that records are true copies; ii sending records by special methods such as express',
761:'mail, etc. h aggregating requests. when the department or a bureau of the department reasonably believes that a requester or',
762:'group of requesters is attempting to break a request down into a series of requests for the purpose of evading',
763:'the assessment of fees, the agency shall aggregate any such requests and charge accordingly. 24 office of the secretary of',
764:'the treasury pt. 1, subpt. a, app. b appendix a to subpart a of part 1— departmental offices 1. in',
765:'general. this appendix applies to the departmental offices as defined in 31 cfr 1.1a1. 2. public reading room. the public',
766:'reading room for the departmental offices is the treasury library. the library is located in the main treasury building, 1500',
767:'pennsylvania avenue, nw., washington, dc 20220. for building security purposes, visitors are required to make an appointment by calling 202–622–0990.',
768:'3. requests for records. initial determinations under 31 cfr 1.5h as to whether to grant requests for records of the',
769:'departmental offices will be made by the head of the organizational unit having immediate custody of the records requested or',
770:'the delegate of such official. requests for records should be addressed to: freedom of information request, do, director, disclosure services,',
771:'department of the treasury, 1500 pennsylvania avenue, nw, washington, dc 20220. 4. administrative appeal of initial determination to deny records.',
772:'i appellate determinations under 31 cfr 1.5i with respect to records of the departmental offices will be made by the',
773:'secretary, deputy secretary, under secretary, general counsel, inspector general, treasury inspector general for tax administration, special inspector general for troubled',
774:'assets relief program, treasurer of the united states, or assistant secretary having jurisdiction over the organizational unit which has immediate',
775:'custody of the records requested, or the delegate of such officer. ii appellate determinations with respect to requests for expedited',
776:'processing shall be made by the deputy assistant secretary for privacy and treasury records. iii appeals should be addressed to:',
777:'freedom of information appeal, do, director, disclosure services, department of the treasury, 1500 pennsylvania avenue, nw., washington, dc 20220. 5.',
778:'delivery of process. service of process will be received by the general counsel of the department of the treasury or',
779:'the delegate of such officer and shall be delivered to the following location: general counsel, department of the treasury, room',
780:'3000, main treasury building, 1500 pennsylvania avenue, nw., washington, dc 20220. [52 fr 26305, july 14, 1987, as amended at',
781:'75 fr 744, jan. 6, 2010] appendix b to subpart a of part 1— internal revenue service 1. in general.',
782:'this appendix applies to the internal revenue service. see also 26 cfr 601.702. 2. public reading room. the public reading',
783:'rooms for the internal revenue service are maintained at the following location: national office mailing address freedom of information reading',
784:'room, po box 795, ben franklin station, washington, dc 20044 walkin address room 1621, 1111 constitution avenue, nw., washington, dc',
785:'northeast region mailing address freedom of information reading room, po box 5138, e:qms:d, new york, ny 10163 walkin address 11th',
786:'floor, 110 w. 44th street, new york, ny midstates region mailing address freedom of information reading room, mail code 7000',
787:'dal, 1100 commerce street, dallas, tx 75242 walkin address 10th floor, rm. 10b37, 1100 commerce street, dallas, tx southeast region',
788:'mailing address 401 w. peachtree street, nw., stop 601d, room 868, atlanta, ga 30365 walkin address same as mailing address',
789:'western region mailing address 1301 clay street, stop 800–s, oakland, ca 94612 walkin address 8th floor, 1301 clay street, oakland,',
790:'ca 3. requests for records. initial determinations under 31 cfr 1.5h as to whether to grant requests for records of',
791:'the internal revenue service, grant expedited processing, grant a fee waiver, or determine requester category will be made by those',
792:'officials specified in 26 cfr 601.702. 4. administrative appeal of initial determination to deny records. appellate eterminations under 31 cfr',
793:'1.5i with respect to records of the internal revenue service will be made by the commissioner of internal revenue or',
794:'25 pt. 1, subpt. a, app. c the delegate of such officer. appeals made by mail should be addressed to:',
795:'freedom of information appeal, commissioner of internal revenue service, c/o ben franklin station, po box 929, washington, dc 20044. appeals',
796:'may be delivered personally to the assistant chief counsel disclosure litigation cc:el:d, office of the chief counsel, internal revenue building,',
797:'1111 constitution avenue nw., washington, d.c. 5. delivery of process. service of process shall be effected consistent with rule 4',
798:'of the federal rule of civil procedure, and directed to the commissioner of internal revenue at the following address: commissioner,',
799:'internal revenue service, 1111 constitution avenue nw., washington, dc 20224. attention: cc:el:d. appendix c to subpart a of part 1—',
800:'united states customs service 1. in general. this appendix applies to the united states customs service. 2. public reading room.',
801:'the public reading room for the united states customs service is maintained at the following location: united states customs service,',
802:'1300 pennsylvania avenue nw., washington, dc 20229. 3. requests for records. a headquarters—initial determinations under 31 cfr 1.5h as to',
803:'whether to grant requests for records will be made by the appropriate division director at customs service headquarters having custody',
804:'of or functional jurisdiction over the subject matter of the requested records. if the request relates to records maintained in',
805:'an office which is not within a division, the initial determination shall be made by the individual designated for that',
806:'purpose by the assistant commissioner having responsibility for that office. requests may be mailed or delivered in person to: freedom',
807:'of information act, chief, disclosure law branch, u.s. customs service, 1300 pennsylvania avenue, nw., washington, dc 20229. b field offices—initial',
808:'determinations under 31 cfr 1.5h as to whether to grant requests for records maintained by the office of investigations will',
809:'be made by the special agent in charge in whose office the records are maintained. initial determinations of records maintained',
810:'in customs ports of entry as to whether or not to grant requests for records will be made by the',
811:'port director of the customs service port having jurisdiction over the port of entry in which the records are maintained.',
812:'requests may be mailed or faxed to or delivered personally to the respective special agents in charge or 31 cfr',
813:'subtitle a 7–1–16 edition port directors of the customs service ports at the following locations: offices of special agents in',
814:'charge sacs atlanta—sac 1691 phoenix blvd., suite 250, atlanta, georgia 30349, phone 770 994–2230, fax 770 994–2262 detroit—sac mcnamara federal',
815:'building, 477 michigan avenue, room 350, detroit, michigan 8226– 2568, phone 313 226–3166, fax 313 226–6282 baltimore—sac 40 south gay',
816:'street, 3rd floor baltimore, maryland 21202, phone 410 962–2620, fax 410 962–3469 el paso—sac 9400 viscount blvd., suite 200, el',
817:'paso, texas 79925, phone 915 540–5700, fax 915 540– 5754 boston—sac 10 causeway street, room 722, boston, ma 02222–1054, phone',
818:'617 565–7400, fax 617 565–7422 houston—sac 4141 n. sam houston pkwy, e., houston, texas 77032, phone 281 985–0500, fax 281',
819:'985–0505 buffalo—sac 111 west huron street, room 416, buffalo, new york 14202, phone 716 551–4375, fax 716 551–4379 los angeles—sac',
820:'300 south ferry st., room 2037, terminal island, ca 90731, phone 310 514–6231, fax 310 514–6280 chicago—sac 610 south canal',
821:'street, room 1001, chicago, illinois 60607, phone 312 353–8450, fax 312 353–8455 miami—sac 8075 nw 53rd street, scranton building, miami,',
822:'florida 33166, phone 305 597–6030, fax 305 597–6227 denver—sac 115 inverness drive, east, suite 300, englewood, co 80112–5131, phone 303',
823:'84–6480, fax 303 784–6490 26 office of the secretary of the treasury new orleans—sac 423 canal street, room 207, new',
824:'orleans, la 70130, phone 504 670–2416, fax 504 589– 2059 new york—sac 6 world trade center, new york, new york',
825:'10048–0945, phone 212 466–2900, fax 212 466–2903 san juan—sac 1, la puntilla street, room 110, san juan, pr 00901, phone',
826:'787 729–6975 fax 787 729–6646 san antonio—sac 10127 morocco, suite 180, san antonio, texas 78216, phone 210 229–4561, fax 210',
827:'229– 4582 seattle—sac 1000—2nd avenue, suite 2300, seattle, washington, 98104, phone 206 553–7531, fax 206 553–0826 san diego—sac 185 west',
828:'‘‘f’’ street, suite 600, san diego, ca 92101, phone 619 57–6850, fax 619 557– 5109 tampa—sac 2203 north lois avenue,',
829:'suite 600, tampa, florida 33607, phone 813 348–1881, fax 813 348–1871 san francisco—sac 1700 montgomery street, suite 445, san francisco,',
830:'ca 94111, phone 415 705–4070, fax 415 705–4065 tucson—sac 555 east river road, tucson, arizona 85704, phone 520 670–6026, fax',
831:'520 70–6233 customs service ports anchorage: 605 west fourth avenue anchorage, ak 99501. phone: 907 271–2675; fax: 907 271–2684. minneapolis:',
832:'110 south street minneapolis, mn 55401. phone: 612 348–1690; fax: 612 348–1630. baltimore: 200 st. paul place baltimore, md 21202.',
833:'phone: 410 962–2666; fax: 410 962– 9335. mobile: 150 north royal street mobile, al 36602. phone: 205 441–5106; fax: 205',
834:'441– 6061. blaine: 9901 pacific highway blaine, wa 98230. phone: 360 332–5771; fax: 360 332– 4701. new orleans: 423 canal',
835:'street new orleans, la 70130. phone: 504 589–6353; fax: 504 589–7305. pt. 1, subpt. a, app. c boston: 10 causeway',
836:'street boston, ma 02222–1059. phone: 617 565–6147; fax: 617 565–6137. new york: 6 world trade center new york, ny 10048.',
837:'phone: 212 466–4444; fax: 212 455–2097. buffalo: 111 west huron street buffalo, ny 14202–22378. phone: 716 551–4373; fax: 716 551–5011.',
838:'new yorkjfk area: building 77 jamaica, ny 11430. phone: 718 553–1542; fax: 718 553–0077. champlain: 35 west service road rts.',
839:'1 & 9 south champlain, ny 12919. phone: 518 298–8347; fax: 518 298–8314. new yorkny/newark area: hemisphere center, newark, nj',
840:'07114. phone: 201 645– 3760; fax: 201 645–6634. charleston: 200 east bay street charleston, sc 29401. phone: 803 727–4296; fax:',
841:'803 727–4043. nogales: 9 north grand avenue nogales, az 85621. phone: 520 287–1410; fax: 520 287– 1421. charlotte: 1801–k cross',
842:'beam drive charlotte, nc 28217. phone: 704 329–6101; fax: 704 329–6103. norfolk: 200 granby street norfolk, va 23510. phone: 804',
843:'441–3400; fax: 804 441– 6630. charlotte/amalie: main post ofcsugar estate st. thomas, vi 00801. phone: 809 774– 2511; fax: 809',
844:'776–3489. pembina: po box 610 pembina, nd 58271. phone: 701 825–6201; fax: 701 825–6473. chicago: 610 south canal street chicago,',
845:'il 60607. phone: 312 353–6100; fax: 312 353– 2337. philadelphia: 2nd & chestnut streets philadelphia, pa 19106. phone: 215 597–4605;',
846:'fax: 215 597–2103. cleveland: 56 erieview plaza cleveland, oh 44114. phone: 216 891–3804; fax: 216 891– 3836. portland, oregon: 511',
847:'nw broadway portland, or 97209. phone: 503 326–2865; fax: 503 326–3511. dallas/fort worth: po box 61905 dallas/fort worth airport, tx',
848:'75261. phone: 972 574– 2170; fax: 972 574–4818. providence: 49 pavilion avenue providence, ri 02905. phone: 401 941–6326; fax: 401',
849:'941–6628. denver: 4735 oakland street denver, co 80239. phone: 303 361–0715; fax: 303 361– 0722. san diego: 610 west ash',
850:'street san diego, ca 92188. phone: 619 557–6758; fax: 619 557–5314. detroit: 477 michigan avenue detroit, mi 48226. phone: 313',
851:'226–3178; fax: 313 226– 3179. san francisco: 555 battery avenue san francisco, ca 94111. phone: 415 744–7700; fax: 415 744–7710.',
852:'27 pt. 1, subpt. a, app. d duluth: 515 west 1st street duluth, mn 55802–1390. phone: 218 720–5201; fax: 218',
853:'720–5216. san juan: 1 la puntilla san juan, pr 00901. phone: 809 729–6965; fax: 809 729–6978. el paso: 9400 viscount',
854:'boulevard el paso, tx 79925. phone: 915 540–5800; fax: 915 540–3011. savannah: 1 east bay street savannah, ga 31401. phone:',
855:'912 652–4256; fax: 912 652– 4435. great falls: 300 2nd avenue south great falls, mt 59403. phone: 406 453–7631; fax:',
856:'406 453–7069. seattle: 1000 2nd avenue seattle, wa 98104– 1049. phone: 206 553–0770; fax: 206 553– 2970. honolulu: 335 merchant',
857:'street honolulu, hi 96813. phone: 808 522–8060; fax: 808 522– 8060. st. albans: p.o. box 1490 st. albans, vt 05478.',
858:'phone: 802 524–7352; fax: 802 527– 1338. houston/galveston: 1717 east loop houston, tx 77029. phone: 713 985–6712; fax: 713 985–6705.',
859:'st. louis: 4477 woodson road st. louis, mo 63134–3716. phone: 314 428–2662; fax: 314 428–2889. laredo/colombia: p.o. box 3130 laredo,',
860:'tx 78044. phone: 210 726–2267; fax: 210 726– 2948. tacoma: 2202 port of tacoma road, tacoma, wa 98421. phone: 206',
861:'593–6336; fax: 206 593–6351. los angeles: 300 south ferry street terminal island, ca 90731. phone: 310 514– 6001; fax: 310',
862:'514–6769. tampa: 4430 east adamo drive tampa, fl 33605. phone: 813 228–2381; fax: 813 225– 7309. miami airport: 6601 west',
863:'25th street miami, fl 33102–5280. phone: 305 869–2800; fax: 305 869–2822. washington, dc: p.o. box 17423 washington, dc. 20041. phone:',
864:'703 318–5900; fax: 703 318–6706. milwaukee: p.o. box 37260 milwaukee, wi 53237–0260. phone: 414 571–2860; fax: 414 762–0253. c all',
865:'such requests should be conspicuously labeled on the face of the envelope, ‘‘freedom of information act request’’ or ‘‘foia request’’.',
866:'4. administrative appeal of initial determination to deny records. appellate determinations under 31 cfr 1.5i will be made by the',
867:'assistant commissioner of customs office of regulations and rulings, or his designee, and all such appeals should be mailed, faxed',
868:'202/927–1873 or personally delivered to the united states customs service, 1300 pennsylvania avenue, nw., washington, dc 20229. if possible, a',
869:'copy of the initial letter of determination should be attached to the appeal. 31 cfr subtitle a 7–1–16 edition 5.',
870:'delivery of process. service of process will be received by the chief counsel, united states customs service, 1300 pennsylvania avenue,',
871:'nw., washington, dc 20229. appendix d to subpart a of part 1— united states secret service 1. in general. this',
872:'appendix applies to the united states secret service. 2. public reading room. the united states secret service will provide a',
873:'room on an ad hoc basis when necessary. contact the disclosure officer, room 720, 1800 g street, nw., washington, dc',
874:'20223 to make appointments. 3. requests for records. initial determinations under 31 cfr 1.5h as to whether to grant requests',
875:'for records of the united states secret service will be made by the freedom of information and privacy acts officer,',
876:'united states secret service. requests may be mailed or delivered in person to: freedom of information act request, foia and',
877:'privacy acts officer, u.s. secret service, oom 720, 1800 g street, nw., washington, dc 20223. 4. administrative appeal of initial',
878:'determination to deny records. appellate determinations under 31 cfr 1.5i with respect to records of the united states secret service',
879:'will be made by the deputy director, united states secret service. appeals should be addressed to: freedom of information appeal,',
880:'deputy director, u.s. secret service, room 800, 1800 g street, nw., washington, dc 20223. 5. delivery of process. service of',
881:'process will be received by the united states secret service chief counsel at the following address: chief counsel, u.s. secret',
882:'service, room 842, 1800 g street, nw., washington, dc 20223. appendix e to subpart a of part 1— bureau of',
883:'alcohol, tobacco and firearms 1. in general. this appendix applies to the bureau of alcohol, tobacco and firearms. 2. public',
884:'reading room. the bureau of alcohol, tobacco and firearms will make materials available for review on an ad hoc basis',
885:'when necessary. contact the chief, disclosure division, bureau of alcohol, tobacco, and firearms, 650 massachusetts avenue, nw., washington, dc 20226.',
886:'3. requests for records. initial determinations under 31 cfr 1.5h as to whether to grant requests for records of the',
887:'bureau of alcohol, tobacco, and firearms will be made by the chief, disclosure division, office of assistant director liaison and',
888:'public information or the delegate of such officer. requests may be mailed or delivered in person to: 28 office of',
889:'the secretary of the treasury pt. 1, subpt. a, app. h freedom of information act request, chief, disclosure division, bureau',
890:'of alcohol, tobacco, and firearms, 650 massachusetts avenue, nw., washington, dc 20226. 4. administrative appeal of initial determination to deny',
891:'records. appellate determinations under 31 cfr 1.5i with respect to records of the bureau of alcohol, tobacco and firearms will',
892:'be made by the assistant director, liaison and public information, bureau of alcohol, tobacco, and firearms or the delegate of',
893:'such officer. appeals may be mailed or delivered in person to: freedom of information appeal, assistant director, liaison and public',
894:'information, bureau of alcohol, tobacco, and firearms, 650 massachusetts avenue, nw., washington, dc 20226. 5. delivery of process. service of',
895:'process will be received by the director of the bureau of alcohol, tobacco, and firearms at the following location: bureau',
896:'of alcohol, tobacco, and firearms, 650 massachusetts avenue, nw., washington, dc 20226, attention: chief counsel. appendix f to subpart a',
897:'of part 1— bureau of engraving and printing 1. in general. this appendix applies to the bureau of engraving and',
898:'printing. 2. public reading room. contact the disclosure officer, 14th and c streets, sw., washington, dc 20228, to make an',
899:'appointment. 3. requests for records. initial determinations under 31 cfr 1.5h as to whether to grant requests for records of',
900:'the bureau of engraving and printing will be made by the assistant to the director. requests may be mailed or',
901:'delivered in person to: freedom of information act request, disclosure officer, assistant to the director, room 112–m, bureau of engraving',
902:'and printing, washington, dc 20228. 4. administrative appeal of initial determination to deny records. appellate determinations under 31 cfr 1.5i',
903:'with respect to records of the bureau of engraving and printing will be made by the director of the bureau',
904:'of engraving and printing or the delegate of the director. appeals may be mailed or delivered in person to: freedom',
905:'of information appeal, director, bureau of engraving and printing, 14th and c streets, sw., room 119–m, washington, dc 20228. 5.',
906:'delivery of process. service of process will be received by the chief counsel or the delegate of such officer at',
907:'the following location: chief counsel, bureau of engraving and printing, 14th and c streets, sw., room 04–24 m, washington, dc',
908:'20228. appendix g to subpart a of part 1— financial management service 1. in general. this appendix applies to the',
909:'financial management service. 2. public reading room. the public reading room for the financial management service is maintained at the',
910:'following location: library, main treasury building, 1500 pennsylvania avenue nw., washington, dc 20220. for building security purposes, visitors are required',
911:'to make an appointment by calling 202/622–0990. 3. requests for records. initial determinations under 31 cfr 1.5h whether to grant',
912:'requests for records will be made by the disclosure officer, financial management service. requests may be mailed or delivered in',
913:'person to: freedom of information request, disclosure officer, financial management service, 401 14th street, sw., washington, dc 20227. 4. administrative',
914:'appeal of initial determination to deny records. appellate determinations under 31 cfr 1.5i will be made by the commissioner, financial',
915:'management service. appeals may be mailed to: freedom of information appeal foia, commissioner, financial management service, 401 14th street, sw.,',
916:'washington, dc 20227. appeals may be delivered personally to the office of the commissioner, financial management service, 401 14th street,',
917:'sw., washington, dc. 5. delivery of process. service of process will be received by the commissioner, financial management service, and',
918:'shall be delivered to: commissioner, financial management service, department of the treasury, 401 14th street, sw., washington, dc 20227. appendix',
919:'h to subpart a of part 1— united states mint 1. in general. this appendix applies to the united states',
920:'mint. 2. public reading room. the u.s. mint will provide a room on an ad hoc basis when necessary. contact',
921:'the freedom of information/ privacy act officer, united states mint, judiciary square building, 7th floor, 633 3rd street, nw., washington,',
922:'dc 20220. 3. requests for records. initial determinations under 31 cfr 1.5h as to whether to grant requests for records',
923:'of the united states mint will be made by the freedom of information/privacy act officer, united states mint. requests may',
924:'be mailed or delivered in person to: freedom of information act request, freedom of information/privacy act officer, united states mint,',
925:'judiciary square 29 pt. 1, subpt. a, app. i building, 7th floor, 633 3rd street, nw., washington, dc 20220. 4.',
926:'administrative appeal of initial determination to deny records. appellate determinations under 31 cfr 1.5i with respect to records of the',
927:'united states mint will be made by the director of the mint. appeals made by mail should be addressed to:',
928:'freedom of information appeal, director, united states mint, judiciary square building, 7th floor, 633 3rd street, nw., washington, dc 20220.',
929:'5. delivery of process. service of process will be received by the director of the mint and shall be delivered',
930:'to: chief counsel, united states mint, judiciary square building, 7th floor, 633 3rd street, nw., washington, d.c. 20220. appendix i',
931:'to subpart a of part 1— bureau of the public debt 1. in general. this appendix applies to the bureau',
932:'of the public debt. 2. public reading room. the public reading room for the bureau of the public debt is',
933:'maintained at the following location: library, main treasury building, 1500 pennsylvania avenue, nw, washington, dc 20220. for building security purposes,',
934:'visitors are required to make an appointment by calling 202/622–0990. 3. requests for records. initial determinations under 31 cfr 1.5h',
935:'whether to grant requests for records will be made by the disclosure officer of the bureau of the public debt.',
936:'requests may be sent to: freedom of information act request, disclosure officer, administrative resource center, bureau of the public debt,',
937:'department of the treasury, 200 third street, room 211, parkersburg, wv 26101–5312. 4. administrative appeal of initial determination to deny',
938:'records. appellate determinations under 31 cfr 1.5i with respect to records of the bureau of the public debt will be',
939:'made by the executive director, administrative resource center, bureau of the public debt. appeals may be sent to: freedom of',
940:'information act appeal, executive director, administrative resource center, bureau of the public debt, department of the treasury, 200 third street,',
941:'room 211, parkersburg, wv 26101–5312. 5. delivery of process. service of process will be received by the chief counsel, bureau',
942:'of the public debt, or the delegate of such officer, and shall be delivered to the following location: 31 cfr',
943:'subtitle a 7–1–16 edition chief counsel’s office, bureau of the public debt, 200 third street, room g–15, parkersburg, wv 26106–1328.',
944:'[65 fr 40504, june 30, 2000, as amended at 67 fr 34402, may 14, 2002] appendix j to subpart a',
945:'of part 1— office of the comptroller of the currency 1. in general. this appendix applies to the office of',
946:'the comptroller of the currency. 2. public reading room. the office of the comptroller of the currency will make materials',
947:'available through its public information room at 250 e street, sw., washington, dc 20219. 3. requests for records. initial determinations',
948:'under 31 cfr 1.5h as to whether to grant requests for records of the office of the comptroller of the',
949:'currency will be made by the disclosure officer or the official so designated. requests may be mailed or delivered in',
950:'person to: freedom of information act request, disclosure officer, communications division, 3rd floor, comptroller of the currency, 250 e street,',
951:'sw., washington, dc 20219. 4. administrative appeal of initial determination to deny records. appellate determinations under 31 cfr 1.5i with',
952:'respect to records of the office of the comptroller of the currency will be made by the chief counsel or',
953:'delegates of such person. appeals made by mail should be addressed to: communications division, comptroller of the currency, 250 e',
954:'street, sw., washington, dc 20219. appeals may be delivered personally to the communications division, comptroller of the currency, 250 e',
955:'street, sw., washington, dc. 5. delivery of process. service of process will be received by the director, litigation division, comptroller',
956:'of the currency, and shall be delivered to such officer at the following location: litigation division, comptroller of the currency,',
957:'250 e street, sw., washington, dc 20219. appendix k to subpart a of part 1— federal law enforcement training center',
958:'1. in general. this appendix applies to the federal law enforcement training center. 2. public reading room. the public reading',
959:'room for the federal law enforcement training center is maintained at the following location: library, building 262, federal law enforcement',
960:'training center, glynco, ga 31524. 3. requests for records. initial determinations under 31 cfr 1.5h as to whether to 30',
961:'office of the secretary of the treasury grant requests for records will be made by the chief, management analysis division,',
962:'federal law enforcement training center. requests made by mail should be addressed to: freedom of information act request, freedom of',
963:'information act officer, federal law enforcement training center, department of the treasury, building 94, glynco, ga 31524. requests may be',
964:'delivered personally to the management analysis division, federal law enforcement training center, building 94, glynco, ga. 4. administrative appeal of',
965:'initial determination to deny records. appellate determinations under 31 cfr 1.5i with respect to records of the consolidated federal law',
966:'enforcement training center will be made by the director, federal law enforcement training center. appeals may be mailed to: freedom',
967:'of information appeal, federal law enforcement training center, department of the treasury, building 94, glynco, ga 31524. 5. delivery of',
968:'process. service of process will be received by the legal counsel of the federal law enforcement training center, or his',
969:'delegate, and shall be delivered to such officer at the following location: legal counsel, federal law enforcement training center, department',
970:'of the treasury, building 94, glynco, ga 31524. appendix l to subpart a of part 1— office of thrift supervision',
971:'1. in general. this appendix applies to the office of thrift supervision ots. ots regulatory handbooks and other publications are',
972:'available for sale. information may be obtained by calling the ots order department at 301/645–6264. ots regulatory handbooks and other',
973:'publications may be purchased by forwarding a request, along with a check to: ots order department, po box 753, waldorf,',
974:'md 20604 or by calling 301/645– 6264 to pay by visa or mastercard. 2. public reading room. the public reading',
975:'room for the office of thrift supervision is maintained at the following location: 1700 g street, nw., washington, dc 20552.',
976:'3. requests for records. initial determinations under 31 cfr 1.5h as to whether to grant requests for records of the',
977:'office of thrift supervision will be made by the director, ots dissemination branch. requests for records should be addressed to:',
978:'freedom of information request, manager, dissemination branch, records management & information policy division, office of thrift supervision, 1700 g street,',
979:'nw., washington, dc 20552. requests for records may be delivered in person to: pt. 1, subpt. a, app. m public',
980:'reference room, office of thrift supervision, 1700 g street, nw., washington, dc. 4. administrative appeal of initial determination to deny',
981:'records. appellate determinations under 31 cfr 1.5i with respect to records of the office of thrift supervision will be made',
982:'by the director, records management & information policy, office of thrift supervision, or their designee. appeals made by mail should',
983:'be addressed to: freedom of information appeal, director, records management & information policy division, office of thrift supervision, 1700 g',
984:'street, nw., washington, dc 20552. appeals may be delivered in person to: public reference room, office of thrift supervision, 1700',
985:'g street, nw., washington, dc. 5. delivery of process. service of process will be received by the corporate secretary of',
986:'the office of thrift supervision or their designee and shall be delivered to the following location: corporate secretary, office of',
987:'thrift supervision, 1700 g street, nw., washington, dc 20552. appendix m to subpart a of part 1— financial crimes enforcement',
988:'network 1. in general. this appendix applies to the financial crimes enforcement network fincen. 2. public reading room. fincen will',
989:'provide a room on an ad hoc basis when necessary. contact office of regulatory programs, fincen, 202 354–6400. 3. requests',
990:'for records. initial determinations under 31 cfr 1.5h as to whether to grant requests for records of fincen will be',
991:'made by the freedom of information act/ privacy act officer, fincen. requests for records may be mailed to: freedom of',
992:'information act/privacy act request, financial crimes enforcement network, post office box 39, vienna, va 22183. 4. administrative appeal of initial',
993:'determinations to deny records. appellate determinations under 31 cfr 1.5i with respect to the records of fincen will be made',
994:'by the director of fincen or the delegate of the director. appeals should be mailed to: freedom of information appeal,',
995:'post office box 39, vienna, va 22183. 5. delivery of process. service of process will be received by the chief',
996:'counsel of fincen and shall be delivered to: chief counsel, financial crimes enforcement network, post office box 39, vienna, va',
997:'22183. [68 fr 55310, sept. 25, 2003] 31 § 1.8 subpart b—other disclosure provisions § 1.8 scope. the regulations in',
998:'this subpart concern access to information and records other than under 5 u.s.c. 552. this subpart is applicable to the',
999:'departmental offices and to the bureaus of the department as defined in § 1.1a of this part, except to the',
1000:'extent that bureaus of the department have adopted separate guidance governing the subject matter of a provision of this subpart.',
1001:'[69 fr 54003, sept. 7, 2004] § 1.9 records not to be otherwise withdrawn or disclosed. except in accordance with',
1002:'this part, or as otherwise authorized, treasury department officers and employees are prohibited from making records or duplicates available to',
1003:'any person who is not an officer or employee of the department, and are prohibited from withdrawing any such records',
1004:'or duplicates from the files, possession or control of the department. [69 fr 54003, sept. 7, 2004] § 1.10 oral',
1005:'information. a officers and employees of the department may, in response to requests, orally provide information contained in records of',
1006:'the department that are determined to be available to the public. if the obtaining of such information requires a search',
1007:'of records, a written request and the payment of the fee for a record search set forth in § 1.6',
1008:'will be required. b information with respect to activities of the department not a matter of record shall not be',
1009:'disclosed if the information involves matters exempt from disclosure under 5 u.s.c. 552 or the regulations in this part, or',
1010:'if the disclosure of such information would give the person requesting the information advantages not accorded to other citizens. [69',
1011:'fr 54003, sept. 7, 2004] 31 cfr subtitle a 7–1–16 edition § 1.11 testimony or the production ofrecords in a',
1012:'court or other proceeding. a applicability. 1 this section sets forth the policies and procedures of the department regarding the',
1013:'testimony of employees and former employees as witnesses in legal proceedings and the production or disclosure of information contained in',
1014:'department documents for use in legal proceedings pursuant to a request, order, or subpoena collectively referred to in this subpart',
1015:'as a demand. 2 this section does not apply to any legal proceeding in which an employee is to testify',
1016:'while on leave status regarding facts or events that are unrelated to the official business of the department. 3i nothing',
1017:'in this section affects the rights and procedures governing public access to records pursuant to the freedom of information act',
1018:'5 u.s.c. 552 or the privacy act 5 u.s.c. 552a. ii demands in legal proceedings for the production of records,',
1019:'or for the testimony of department employees regarding information protected by the privacy act 5 u.s.c. 552a, the trade secrets',
1020:'act 18 u.s.c. 1905 or other confidentiality statutes, must satisfy the requirements for disclosure set forth in those statutes and',
1021:'the applicable regulations of this part before the records may be provided or testimony given. 4 this section is intended',
1022:'only to provide guidance for the internal operations of the department and to inform the public about department procedures concerning',
1023:'the service of process and responses to demands or requests, and the procedures specified in this section, or the failure',
1024:'of any treasury employee to follow the procedures specified in this section, are not intended to, do not, and may',
1025:'not be relied upon to create a right or benefit, substantive or procedural, enforceable at law by a party against',
1026:'the united states. b definitions. for purposes of this section: 1 agency counsel means: i with respect to the departmental',
1027:'offices, the general counsel or his or her designee; or 32 office of the secretary of the treasury ii with',
1028:'respect to a bureau or office of the department, the chief counsel or legal counsel or his or her designee',
1029:'of such bureau or office. 2 demand means a request, order, or subpoena for testimony or documents related to or',
1030:'for possible use in a legal proceeding. 3 department means the united states department of the treasury. 4 document means',
1031:'any record or other property, no matter what media and including copies thereof, held by the department, including without limitation,',
1032:'official letters, telegrams, memoranda, reports, studies, calendar and diary entries, maps, graphs, pamphlets, notes, charts, tabulations, analyses, statistical or informational',
1033:'accumulations, any kind of summaries of meetings and conversations, film impressions, magnetic tapes and sound or mechanical reproductions. 5 employee',
1034:'means all employees or officers of the department, including contractors and any other individuals who have been appointed by, or',
1035:'are subject to the supervision, jurisdiction or control of the secretary, as well as the secretary of the treasury. the',
1036:'procedures established within this subpart also apply to former employees of the department where specifically noted. 6 general counsel means',
1037:'the general counsel of the department or other department employee to whom the general counsel has delegated authority to act',
1038:'under this subpart. 7 legal proceeding means all pretrial, trial and post trial stages of all existing or reasonably anticipated',
1039:'judicial or administrative actions, hearings, investigations, or similar proceedings before courts, commissions, boards, grand juries, or other tribunals, foreign or',
1040:'domestic. this phrase includes all phases of discovery as well as responses to formal or informal requests by attorneys or',
1041:'others involved in legal proceedings. 8 official business means the authorized business of the department. 9 secretary means the secretary',
1042:'of the treasury. 10 testimony means a statement in any form, including personal appearances before a court or other legal',
1043:'tribunal, interviews, depositions, telephonic, televised, or videotaped state§ 1.11 ments or any responses given during discovery or similar proceedings, which',
1044:'response would involve more than the production of documents. c department policy. no current or former employee shall, in response',
1045:'to a demand, produce any department documents, provide testimony regarding any information relating to or based upon department documents, or',
1046:'disclose any information or produce materials acquired as part of the performance of that employee’s official duties or official status,',
1047:'without the prior authorization of the general counsel or the appropriate agency counsel. d procedures for demand for testimony or',
1048:'production of documents. 1 a demand directed to the department for the testimony of a department employee or for the',
1049:'production of documents shall be served in accordance with the federal rules of civil procedure, federal rules of criminal procedure,',
1050:'or applicable state procedures and shall be directed to the general counsel, department of the treasury, 1500 pennsylvania avenue, nw.,',
1051:'washington, dc 20220, or to the chief or legal counsel of the concerned department component. acceptance of a demand shall',
1052:'not constitute an admission or waiver with respect to jurisdiction, propriety of service, improper venue, or any other defense in',
1053:'law or equity available under the applicable laws or rules. 2 a subpoena or other demand for testimony directed to',
1054:'an employee or former employee shall be served in accordance with the federal rules of civil or criminal procedure or',
1055:'applicable state procedure and a copy of the subpoena shall be sent to agency counsel. 3i in court cases in',
1056:'which the united states or the department is not a party, where the giving of testimony or the production of',
1057:'documents by the department, or a current or former employee is desired, an affidavit or if that is not feasible,',
1058:'a statement by the litigant or the litigant’s attorney, setting forth the information with respect to which the testimony or',
1059:'production is desired, must be submitted 33 § 1.11 in order to obtain a decision concerning whether such testimony or',
1060:'production will be authorized. such information shall include: the title of the legal proceeding, the forum, the requesting party’s interest',
1061:'in the legal proceeding, the reason for the demand, a showing that other evidence reasonably suited to the requester’s needs',
1062:'is not available from any other source and, if testimony is requested, the intended use of the testimony, a general',
1063:'summary of the desired testimony, and a showing that no document could be provided and used in lieu of testimony.',
1064:'the purpose of this requirement is to assist agency counsel in making an informed decision regarding whether testimony or the',
1065:'production of document should be authorized. permission to testify or produce documents will, in all cases, be limited to the',
1066:'information set forth in the affidavit or statement, or to such portions thereof as may be deemed proper. ii agency',
1067:'counsel may consult or negotiate with an attorney for a party, or the party if not represented by an attorney,',
1068:'to refine or limit a demand so that compliance is less burdensome or obtain information necessary to make the determination',
1069:'required by paragraph e of this section. failure of the attorney or party to cooperate in good faith to enable',
1070:'agency counsel to make an informed determination under this subpart may serve, where appropriate, as a basis for a determination',
1071:'not to comply with the demand. iii a determination under this subpart to comply or not to comply with a',
1072:'demand is without prejudice as to any formal assertion or waiver of privilege, lack of relevance, technical deficiency or any',
1073:'other ground for noncompliance. 4i employees shall immediately refer all inquiries and demands made on the department to agency counsel.',
1074:'ii an employee who receives a subpoena shall immediately forward the subpoena to agency counsel. agency counsel will determine the',
1075:'manner in which to respond to the subpoena. e factors to be considered by agency counsel. 1 in deciding whether',
1076:'to authorize the release of official information or the testimony of personnel concerning official information hereafter 31 cfr subtitle a',
1077:'7–1–16 edition referred to as ‘‘the disclosure’’ agency counsel shall consider the following factors: i whether the request or demand',
1078:'is unduly burdensome; ii whether the request would involve the department in controversial issues unrelated to the department’s mission; iii',
1079:'whether the time and money of the united states would be used for private purposes; iv the extent to which',
1080:'the time of employees for conducting official business would be compromised; v whether the public might misconstrue variances between personal',
1081:'opinions of employees and department policy; vi whether the request demonstrates that the information requested is relevant and material to',
1082:'the action pending, genuinely necessary to the proceeding, unavailable from other sources, and reasonable in its scope; vii whether the',
1083:'number of similar requests would have a cumulative effect on the expenditure of agency resources; viii whether disclosure otherwise would',
1084:'be inappropriate under the circumstances; and ix any other factor that is appropriate. 2 among those demands and requests in',
1085:'response to which compliance will not ordinarily be authorized are those with respect to which any of the following factors',
1086:'exists: i the disclosure would violate a statute, executive order, or regulation; ii the integrity of the administrative and deliberative',
1087:'processes of the department would be compromised; iii the disclosure would not be appropriate under the rules of procedure governing',
1088:'the case or matter in which the demand arose; iv the disclosure, including release in camera, is not appropriate or',
1089:'necessary under the relevant substantive law concerning privilege; v the disclosure, except when in camera and necessary to assert a',
1090:'claim of privilege, would reveal information properly classified or other matters exempt from unrestricted disclosure; or vi the disclosure would',
1091:'interfere with ongoing enforcement proceedings, 34 office of the secretary of the treasury compromise constitutional rights, reveal the identity of',
1092:'an intelligence source or confidential informant, or disclose trade secrets or similarly confidential commercial or financial information. f requests for',
1093:'opinion or expert testimony. 1 subject to 5 cfr 2635.805, an employee or former employee shall not provide, with or',
1094:'without compensation, opinion or expert testimony concerning official information, subjects, or activities, except on behalf of the united states or',
1095:'a party represented by the department of justice, without written approval of agency counsel. 2 upon a showing by the',
1096:'requestor of exceptional need or unique circumstances and that the anticipated testimony will not be adverse to the interests of',
1097:'the department or the united states, agency counsel may, in writing, grant authorization for an employee, or former employee, to',
1098:'appear and testify at no expense to the united states. 3 any expert or opinion testimony by a former employee',
1099:'of the department shall be excepted from § 1.11f1 where the testimony involves only general expertise gained while employed at',
1100:'the department. g procedures when agency counsel directs an employee not to testify or provide documents. 1 if agency counsel',
1101:'determines that an employee or former employee should not comply with a subpoena or other request for testimony or the',
1102:'production of documents, agency counsel will so inform the employee and the party who submitted the subpoena or made the',
1103:'request. 2 if, despite the determination of the agency counsel that testimony should not be given and/or documents not be',
1104:'produced, a court of competent jurisdiction or other appropriate authority orders the employee or former employee to testify and/or produce',
1105:'documents, the employee shall notify agency counsel of such order. i if agency counsel determines that no further legal review',
1106:'of, or challenge to, the order will be sought, the employee or former employee shall comply with the order. ii',
1107:'if agency counsel determines to challenge the order, or that further legal review is necessary, the employee § 1.20 or',
1108:'former employee should not comply with the order. where necessary, the employee should appear at the time and place set',
1109:'forth in the subpoena. if legal counsel cannot appear on behalf of the employee, the employee should produce a copy',
1110:'of this subpart and respectfully inform the legal tribunal that he/she has been advised by counsel not to provide the',
1111:'requested testimony and/or produce documents. if the legal tribunal rules that the subpoena must be complied with, the employee shall',
1112:'respectfully decline to comply, citing this section and united states ex rel. touhy v. ragen, 340 u.s. 462 1951. [69',
1113:'fr 54003, sept. 7, 2004] § 1.12 regulations not applicable to official request. the regulations in this part shall not',
1114:'be applicable to official requests of other governmental agencies or officers thereof acting in their official capacities, unless it appears',
1115:'that granting a particular request would be in violation of law or inimical to the public interest. cases of doubt',
1116:'should be referred for decision to agency counsel as defined in § 1.11b1. [69 fr 54003, sept. 7, 2004] subpart',
1117:'c—privacy act § 1.20 purpose and scope of regulation. the regulations in this subpart are issued to implement the provisions',
1118:'of the privacy act of 1974 5 u.s.c. 552a. the regulations apply to all records which are contained in systems',
1119:'of records maintained by the department of the treasury and which are retrieved by an individual’s name or personal identifier.',
1120:'they do not relate to those personnel records of government employees, which are under the jurisdiction of the office of',
1121:'personnel management to the extent such records are subject to regulations issued by such opm. the regulations apply to all',
1122:'components of the department of the treasury. any reference in this subpart to the department or its officials, employees, or',
1123:'records shall be deemed to refer also to the components or their officials, employees, or records. the regulations set forth',
1124:'the requirements 35 § 1.20 applicable to department of the treasury employees maintaining, collecting, using or disseminating records pertaining to',
1125:'individuals. they also set forth the procedures by which individuals may request notification of whether the department of the treasury',
1126:'maintains or has disclosed a record pertaining to them or may seek access to such records maintained in any nonexempt',
1127:'system of records, request correction of such records, appeal any initial adverse determination of any request for amendment, or may',
1128:'seek an accounting of disclosures of such records. for the convenience of interested persons, the components of the department of',
1129:'the treasury may reprint these regulations in their entirety less any appendices not applicable to the component in question in',
1130:'those titles of the code of federal regulations which normally contain regulations applicable to such components. in connection with such',
1131:'republication, and at other appropriate times, components may issue supplementary regulations applicable only to the component in question, which are',
1132:'consistent with these regulations. in the event of any actual or apparent inconsistency, these departmental regulations shall govern. persons interested',
1133:'in the records of a particular component should, therefore, also consult the code of federal regulations for any rules or',
1134:'regulations promulgated specifically with respect to that component see appendices to this subpart for cross references. the head of each',
1135:'component is hereby also authorized to substitute other appropriate officials for those designated and correct addresses specified in the appendix',
1136:'to this subpart applicable to the component. the components of the department of the treasury for the purposes of this',
1137:'subpart are the following offices and bureaus: a the departmental offices, which include the offices of: 1 the secretary of',
1138:'the treasury, including immediate staff; 2 the deputy secretary of the treasury, including immediate staff; 3 the chief of staff,',
1139:'including immediate staff; 4 the executive secretary of the treasury and all offices reporting to 31 cfr subtitle a 7–1–16',
1140:'edition such official, including immediate staff; 5 under secretary international affairs and all offices reporting to such official, including immediate',
1141:'staff; 6 assistant secretary international economics and development and all offices reporting to such official, including immediate staff; 7 assistant',
1142:'secretary financial markets and investment policy and all offices reporting to such official, including immediate staff; 8 under secretary domestic',
1143:'finance and all offices reporting to such official, including immediate staff; 9 fiscal assistant secretary and all offices reporting to',
1144:'such official, including immediate staff; 10 assistant secretary financial institutions and all offices reporting to such official, including immediate staff;',
1145:'11 assistant secretary financial markets and all offices reporting to such official, including immediate staff; 12 assistant secretary financial stability',
1146:'and all offices reporting to such official, including immediate staff; 13 under secretary terrorism & financial intelligence and all offices',
1147:'reporting to such official, including immediate staff; 14 assistant secretary terrorist financing and all offices reporting to such official, including',
1148:'immediate staff; 15 assistant secretary intelligence and analysis and all offices reporting to such official, including immediate staff; 16 general',
1149:'counsel and all offices reporting to such official, including immediate staff; except legal counsel to the components listed in paragraphs',
1150:'a23, a24, and a25 and b through j of this section; 17 treasurer of the united states including immediate staff;',
1151:'18 assistant secretary legislative affairs and all offices reporting to such official, including immediate staff; 19 assistant secretary public affairs',
1152:'and all offices reporting to such official, including immediate staff; 36 office of the secretary of the treasury 20 assistant',
1153:'secretary economic policy and all offices reporting to such official, including immediate staff; 21 assistant secretary tax policy and all',
1154:'offices reporting to such official, including immediate staff; 22 assistant secretary management and chief financial officer, and all offices reporting',
1155:'to such official, including immediate staff; 23 the inspector general, and all offices reporting to such official, including immediate staff;',
1156:'24 the treasury inspector general for tax administration, and all offices reporting to such official, including immediate staff; 25 the',
1157:'special inspector general for the troubled asset relief program, and all offices reporting to such official, including immediate staff; b',
1158:'alcohol and tobacco tax and trade bureau. c bureau of public debt. d financial management service. e internal revenue service.',
1159:'f comptroller of the currency. g office of thrift supervision. h bureau of engraving and printing. i united states mint.',
1160:'j financial crimes enforcement network. for purposes of this subpart, the office of the legal counsel for the components listed',
1161:'in paragraphs a23, a24, a25, b through j of this section are to be considered a part of such components.',
1162:'any office, which is now in existence or may hereafter be established, which is not specifically listed or known to',
1163:'be a component of any of those listed above, shall be deemed a part of the departmental offices for the',
1164:'purpose of these regulations. [52 fr 26305, july 14, 1987, as amended at 60 fr 31633, june 16, 1995; 65',
1165:'fr 2333, jan. 14, 2000; 68 fr 55311, sept. 25, 2003; 73 fr 51221, sept. 2, 2008; 75 fr 744,',
1166:'jan. 6, 2010; 75 fr 36535, june 28, 2010] § 1.21 definitions. a the term agency means agency as defined',
1167:'in 5 u.s.c. 552e; b the term individual means a citizen of the united states or an alien lawfully admitted',
1168:'for permanent residence; § 1.22 c the term maintain includes maintain, collect, use, or disseminate; d the term record means',
1169:'any item, collection, or grouping of information about an individual that is maintained by the department of the treasury or',
1170:'component of the department. this includes, but is not limited to, the individual’s education, financial transactions, medical history, and criminal',
1171:'or employment history and that contains the name, or an identifying number, symbol, or other identifying particular assigned to the',
1172:'individual, such as a finger or voice print or a photograph; e the term system of records means a group',
1173:'of any records under the control of the department of the treasury or any component from which information is retrieved',
1174:'by the name of the individual or by some identifying number, symbol, or other identifying particular assigned to the individual;',
1175:'f the term statistical record means a record in a system of records maintained for statistical research or reporting purposes',
1176:'only and not used in whole or part in making any determination about an identifiable individual, except as provided by',
1177:'13 u.s.c. 8. g the term routine use means the disclosure of a record that is compatible with the purpose',
1178:'for which the record was collected; h the term component means a bureau or office of the department of the',
1179:'treasury as set forth in § 1.20 and in the appendices to these regulations. see 5 u.s.c. 552aa. i the',
1180:'term request for access means a request made pursuant to 5 u.s.c. 552ad1. j the term request for amendment means',
1181:'a request made pursuant to 5 u.s.c. 552ad2. k the term request for accounting means a request made pursuant to',
1182:'5 u.s.c. 552ac3. § 1.22 requirements relating to systems of records. a in general. subject to 5 u.s.c. 552a j',
1183:'and k and § 1.23c, each component shall, in conformance with 5 u.s.c. 552a: 1 maintain in its records only',
1184:'such information about an individual as is 37 § 1.22 relevant and necessary to accomplish a purpose of the agency',
1185:'required to be accomplished by the statute or by executive order of the president see 5 u.s.c. 552ae1. 2 collect',
1186:'information to the greatest extent practicable directly from the subject individual when the information may result in adverse determinations about',
1187:'an individual’s rights, benefits, and privileges under federal programs. see 5 u.s.c. 552ae2. b requests for information from individuals. subject',
1188:'to 5 u.s.c. 552aj and § 1.23c1, each component of the treasury shall inform each individual whom it asks to',
1189:'supply information, on the form which it uses to collect the information or on a separate form that can be',
1190:'retained by the individual: 1 the authority whether granted by statute, or by executive order of the president which authorizes',
1191:'the solicitation of the information and whether disclosure of such information is mandatory or voluntary; 2 the principal purpose or',
1192:'purposes for which the information is intended to be used; 3 the routine uses which may be made of the',
1193:'information, as published pursuant to 5 u.s.c. 552ae4d; and 4 the effects on such individual, if any, of not providing',
1194:'all or any part of the requested information. see 5 u.s.c. 552ae3. c report on new systems. each component of',
1195:'the treasury shall provide adequate advance notice to congress and the office of management and budget through the disclosure branch',
1196:'and administration section of the office of the general counsel of any proposal to establish or alter any system of',
1197:'records in order to permit an evaluation of the probable or potential effect of such proposal on the privacy and',
1198:'other personal or property rights of individuals or the disclosure of information relating to such individuals, and its effect on',
1199:'the preservation of the constitutional principles of federalism and separation of powers. see 5 u.s.c. 552ao. d accurate and secure',
1200:'maintenance of records. each component shall: 1 subject to 5 u.s.c. 552aj and § 1.23c1, maintain all records which are',
1201:'used in making any determination 31 cfr subtitle a 7–1–16 edition about any individual with such accuracy, relevance, timeliness, and',
1202:'completeness as is reasonably necessary to assure fairness to the individual in the determination see 5 u.s.c. 552ae5; 2 prior',
1203:'to disseminating any record about an individual to any person other than an agency, unless the dissemination is made pursuant',
1204:'to 5 u.s.c. 552 see 31 cfr part 1, subpart a, make reasonable efforts to assure that such records are',
1205:'accurate, complete, timely, and relevant for department of the treasury purposes see 5 u.s.c. 552ae6 and 3 establish appropriate administrative,',
1206:'technical, and physical safeguards to insure the security and confidentiality of records and to protect against any anticipated threats or',
1207:'hazards to their security or integrity which could result in substantial harm, embarrassment, inconvenience, or unfairness to any individual on',
1208:'whom information is maintained. see 5 u.s.c. 552ae10. i system managers, with the approval of the head of their offices',
1209:'within a component, shall establish administrative and physical controls, consistent with department regulations, to insure the protection of records systems',
1210:'from unauthorized access or disclosure and from physical damage or destruction. the controls instituted shall be proportional to the degree',
1211:'of sensitivity of the records but at a minimum must insure that records other than those available to the general',
1212:'public under the freedom of information act 5 u.s.c. 552, are protected from public view, that the area in which',
1213:'the records are stored is supervised during all business hours and physically secure during nonbusiness hours to prevent unauthorized personnel',
1214:'from obtaining access to the records. automated systems shall comply with the security standards promulgated by the national bureau of',
1215:'standards. ii system managers, with the approval of the head of their offices within a component, shall adopt access restrictions',
1216:'to insure that only those individuals within the agency who have a need to have access to the records for',
1217:'the performance of their duties have access to them. procedures shall also 38 office of the secretary of the treasury',
1218:'be adopted to prevent accidental access to, or dissemination of, records. e prohibition against maintenance of records concerning first amendment',
1219:'rights. no component shall maintain a record describing how any individual exercises rights guaranteed by the first amendment e.g. speech,',
1220:'unless the maintenance of such record is: 1 expressly authorized by statute, or 2 expressly authorized by the individual about',
1221:'whom the record is maintained, or 3 pertinent to and within the scope of an authorized law enforcement activity. see',
1222:'5 u.s.c. 552a e7 f notification of disclosure under compulsory legal process. subject to 5 u.s.c. 552aj and § 1.23c1,',
1223:'when records concerning an individual are subpoenaed by a grand jury, court, or quasi judicial agency, or disclosed in accordance',
1224:'with an ex parte court order pursuant to 26 u.s.c. 6103i, the official served with the subpoena or court order',
1225:'shall make reasonable efforts to assure that notice of any disclosure is provided to the individual. notice shall be provided',
1226:'within five working days of making the records available under compulsory legal process or, in the case of a grand',
1227:'jury subpoena or an ex parte order, within five days of its becoming a matter of public record. notice shall',
1228:'be mailed to the last known address of the individual and shall contain the following information: the date and authority',
1229:'to which the subpoena is, or was returnable, or the date of and court issuing the ex parte order, the',
1230:'name and number of the case or proceeding, and the nature of the information sought and provided. notice of the',
1231:'issuance of a subpoena or an ex parte order is not required if the system of records has been exempted',
1232:'from the notice requirement of 5 u.s.c. 552a e8 and this section, pursuant to 5 u.s.c. 552a j and §',
1233:'1.23 c1, by a notice of exemption published in the federal register. see 5 u.s.c. 552a e8. g emergency disclosure.',
1234:'if information concerning an individual has been disclosed to any person under compelling circumstances affecting health or safety, the individual',
1235:'shall be notified at the last known address within 5 days § 1.23 of the disclosure excluding saturdays, sundays, and',
1236:'legal public holidays. notification shall include the following information: the nature of the information disclosed, the person or agency to',
1237:'whom it was disclosed, the date of disclosure, and the compelling circumstances justifying the disclosure. notification shall be given by',
1238:'the officer who made or authorized the disclosure. see 5 u.s.c. 552a b8. § 1.23 publication in the federal register—',
1239:'notices of systems of records, general exemptions, specific exemptions, review of all systems. a notices of systems of records to',
1240:'be published in the federal register. 1 the department shall publish a notice of the existence and character of all',
1241:'systems of records every 3 years in the federal register. an annual notice of systems of records is required to',
1242:'be published by the office of the federal register in the publication entitled ‘‘privacy act issuances’’, as specified in 5',
1243:'u.s.c. 552af. 2 minor changes to systems of records shall be published annually. see paragraph d8 of this section 3',
1244:'in addition, the department shall publish in the federal register upon establishment or revision a notice of the existence and',
1245:'character of any new or revised systems of records. unless otherwise instructed, each notice shall include: i the name and',
1246:'location of the system; ii the categories of individuals on whom records are maintained in the system; iii the categories',
1247:'of records maintained in the system; iv each routine use of the records contained in the system, including the categories',
1248:'of users and the purpose of such use; v the policies and practices of the component regarding storage, retrievability, access',
1249:'controls, retention, and disposal of the records; vi the title and business address of the treasury official who is responsible',
1250:'for the system of records; vii the procedures of the component whereby an individual can be notified if the system',
1251:'of records contain a 39 § 1.23 record pertaining to the individual, including reasonable times, places, and identification requirements. viii',
1252:'the procedures of the component whereby an individual can be notified on how to gain access to any record pertaining',
1253:'to such individual that may be contained in the system of records, and how to contest its content; and ix',
1254:'the categories of sources of records in the system. see 5 u.s.c. 552ae4 b notice of new or modified routine',
1255:'uses to be published in the federal register. at least 30 days prior to a new use or modification of',
1256:'a routine use, as published under paragraph a3iv of this section, each component shall publish in the federal register notice',
1257:'of such new or modified use of the information in the system and provide an opportunity for interested persons to',
1258:'submit written data, views, or arguments to the components. see 5 u.s.c. 552ae11 c promulgation of rules exempting systems from',
1259:'certain requirements—1 general exemptions. in accordance with existing procedures applicable to a treasury component’s issuance of regulations, the head of',
1260:'each such component may adopt rules, in accordance with the requirements including general notice of 5 u.s.c. 553 b 1,',
1261:'2, and 3, c and e, to exempt any system of records within the component from any part of 5',
1262:'u.s.c. 552a and these regulations except subsections b sec. 1.24, conditions of disclosure, c1 sec. 1.25, keep accurate accounting of',
1263:'disclosures, c2 sec. 1.25, retain accounting for five years or life of record, e4 a through f paragraph a of',
1264:'this section, publication of annual notice of systems of records, e6 sec. 1.22d, accuracy of records prior to dissemination, e7',
1265:'sec. 1.22e, maintenance of records on first amendment rights, e9 sec. 1.28, establish rules of conduct, e10 sec. 1.22d3, establish',
1266:'safeguards for records, e11 paragraph c of this section, publish new intended use, and i sec. 1.28c, criminal penalties if',
1267:'the systems of records maintained by the component which performs as its principal function any activity pertaining to the enforcement',
1268:'of criminal 31 cfr subtitle a 7–1–16 edition laws, including police efforts to prevent, control, or reduce crime or to',
1269:'apprehend criminals, and the activities of prosecutors, courts, correctional, probation, pardon, or parole authorities, and which consists of: i information',
1270:'compiled for the purpose of identifying individual criminal offenders and alleged offenders and consisting only of identifying data and notations',
1271:'of arrests, the nature and disposition of criminal charges, sentencing, confinement, release, and parole, and probation status; ii information compiled',
1272:'for the purpose of a criminal investigation, including reports of informants and investigators, and associated with an identifiable individual; or',
1273:'iii reports identifiable to an individual compiled at any stage of the process of enforcement of the criminal laws from',
1274:'arrest or indictment through release from supervision. see 5 u.s.c. 552aj 2 specific exemptions. in accordance with existing procedures applicable',
1275:'to a treasury component’s issuance of regulations, the head of each such component may adopt rules, in accordance with the',
1276:'requirements including general notice of 5 u.s.c. 553 b 1, 2, and 3, c, and e, to exempt any system',
1277:'of records within the component from 5 u.s.c. 552ac3 sec. 1.25c2, accounting of certain disclosures available to the individual, d',
1278:'sec. 1.26a, access to records, e1 sec. 1.22a1, maintenance of information to accomplish purposes authorized by statute or executive order',
1279:'only, e4g paragraph a7 of this section, publication of procedures for notification, e4h paragraph a8 of this section, publication of',
1280:'procedures for access and contest, e4i paragraph a9 of this section, publication of sources of records, and f sec. 1.26,',
1281:'promulgate rules for notification, access and contest, if the system of records is: i subject to the provisions of 5',
1282:'u.s.c. 552b1; ii investigatory material compiled for law enforcement purposes, other than material within the scope of subsection j2 of',
1283:'5 u.s.c. 552a and paragraph a1 of this section. if any individual is denied any right, privilege, or 40 office',
1284:'of the secretary of the treasury benefit that such individual would otherwise be entitled to by federal law, or for',
1285:'which such individual would otherwise be eligible, as a result of the maintenance of this material, such material shall be',
1286:'provided to the individual, except to the extent that the disclosure of the material would reveal the identity of a',
1287:'source who furnished information to the government under an express promise that the identity of the source would be held',
1288:'in confidence, or prior to september 27, 1975, under an implied promise that the identity of the source would be',
1289:'held in confidence; iii maintained in connection with providing protective services to the president of the united states or other',
1290:'individuals pursuant to 18 u.s.c. 3056; iv required by statute to be maintained and used solely as statistical records; v',
1291:'investigatory material compiled solely for the purpose of determining suitability, eligibility, or qualifications for federal civilian employment, military service, federal',
1292:'contracts, or access to classified information, but only to the extent that the disclosure of such material would reveal the',
1293:'identity of a source who furnished information to the government under an express promise that the identity of the source',
1294:'would be held in confidence, or, prior to september 27, 1975, under an implied promise that the identity of the',
1295:'source would be held in confidence; vi testing or examination material used solely to determine individual qualifications for appointment or',
1296:'promotion in the federal service the disclosure of which would compromise the objectivity or fairness of the testing or examination',
1297:'process; or vii evaluation material used to determine potential for promotion in the armed services, but only to the extent',
1298:'that the disclosure of such material would reveal the identity of a source who furnished information to the government under',
1299:'an express promise that the identity of the source would be held in confidence, or, prior to september 27, 1975,',
1300:'under an implied promise that the identity of the source would be held in confidence. 3 at the time that',
1301:'rules under this subsection are adopted, the head of the component shall include in the state§ 1.23 ment required under',
1302:'5 u.s.c. 553c the reasons why the system of records is to be exempted from a provision of 5 u.s.c.',
1303:'552a and this part. see 5 u.s.c. 552a j and k d review and report to omb. the department shall',
1304:'ensure that the following reviews are conducted as often as specified below by each of the components who shall be',
1305:'prepared to report to the departmental disclosure branch upon request the results of such reviews and any corrective action taken',
1306:'to resolve problems uncovered. each component shall: 1 review every two years a random sample of the component’s contracts that',
1307:'provide for the maintenance of a system of records on behalf of the component to accomplish a function of the',
1308:'component, in order to ensure that the working of each contract makes the provisions of the act apply. 5 u.s.c.',
1309:'552am1 2 review annually component’s recordkeeping and disposal policies and practices in order to assure compliance with the act. 3',
1310:'review routine use disclosures every 3 years, that are associated with each system of records in order to ensure that',
1311:'the recipient’s use of such records continues to be compatible with the purpose for which the disclosing agency originally collected',
1312:'the information. 4 review every three years each system of records for which the component has issued exemption rules pursuant',
1313:'to section j or k of the privacy act in order to determine whether the exemption is needed. 5 review',
1314:'annually each ongoing matching program in which the component has participated during the year, either as a source or as',
1315:'a matching agency in order to assure that the requirements of the act, the omb matching guidelines, and the omb',
1316:'model control system and checklist have been met. 6 review component’s training practices annually to ensure that all component personnel',
1317:'are familiar with the requirements of the act, these regulations and departmental directives. 7 review annually the actions of component',
1318:'personnel that have resulted either in the agency being found 41 § 1.24 civilly liable under section g of the',
1319:'act, or an employee being found criminally liable under the provisions of section i of the act, in order to',
1320:'determine the extent of the problem and to prevent future recurrences. 8 review annually each system of records notice to',
1321:'ensure that it accurately describes the system. where minor changes are needed, publish an amended notice in the federal register.',
1322:'minor changes shall be consolidated in one annual comprehensive publication. the term ‘‘minor change to a system of records’’ means',
1323:'a change that does not significantly change the system. more specifically, a minor change does not affect the character or',
1324:'purpose of the system and does not affect the ability of an individual to gain access to a record about',
1325:'the individual or to any information pertaining to such individual which is contained in the system; for example, changing the',
1326:'title of the system manager or the location of the system. § 1.24 disclosure of records to person other than',
1327:'the individual to whom they pertain. a conditions of disclosure. no component of treasury shall disclose any record which is',
1328:'contained in a system of records maintained by it by any means of communication to any person, or to another',
1329:'agency, except pursuant to a written request by, or with the prior written consent of, the individual to whom the',
1330:'record pertains, or the parent, if a minor, or legal guardian, if incompetent, of such individual, unless disclosure of the',
1331:'record would be: 1 to those offices and employees of the department of the treasury who have a need for',
1332:'the record in the performance of their duties; 2 retired under 5 u.s.c. 552 subpart a of this part; 3',
1333:'for a routine use as defined in 5 u.s.c. 552aa7 and § 1.21g and as described under 5 u.s.c. 552ae4d',
1334:'and § 1.23a4; 4 to the bureau of the census for purposes of planning or carrying out a census or',
1335:'survey or related activity pursuant to the provisions of title 13 of the u.s. code; 31 cfr subtitle a 7–1–16',
1336:'edition 5 to a recipient who has provided the component with advance adequate written assurance that the record will be',
1337:'used solely as a statistical research or reporting record, and the record is to be transferred in a form that',
1338:'is not individually identifiable; 6 to the national archives of the united states as a record which has sufficient historical',
1339:'or other value to warrant its continued preservation by the united states government, or for evaluation by the administrator of',
1340:'general services or the designee of such official to determine whether the record has such value; 7 to another agency',
1341:'or to an instrumentality of any governmental jurisdiction within or under the control of the united states for a civil',
1342:'or criminal law enforcement activity. i if the activity is authorized by law; and ii if the head of the',
1343:'agency or instrumentality has made a written request to the department of the treasury specifying the particular portion desired and',
1344:'the law enforcement activities for which the record is sought; 8 to a person pursuant to a showing of compelling',
1345:'circumstances affecting the health or safety of an individual, if upon such disclosure, notification is transmitted to the last known',
1346:'address of such individual; 9 to either house of congress, or, to the extent of matter within its jurisdiction, any',
1347:'committee or subcommittee thereof, any joint committee of congress or subcommittee of any such joint committee. 10 to the comptroller',
1348:'general, or the authorized representatives of such official, in the course of the performance of the duties of the general',
1349:'accounting office; or 11 pursuant to the order of a court of competent jurisdiction. see 5 u.s.c. 552ab § 1.25',
1350:'accounting of disclosures. a accounting of certain disclosures. each component, with respect to each system of records under its control,',
1351:'shall: 1 keep an accurate accounting of: i the date, nature, and purpose of each disclosure of a record to',
1352:'any person or to an agency made under 5 42 office of the secretary of the treasury § 1.26 u.s.c.',
1353:'552a b and § 1.24; and ii the name and address of the person or agency to whom the disclosure',
1354:'is made; 2 retain the accounting made under paragraph a1 of this section for at least five years or the',
1355:'life of the record, whichever is longer, after the disclosure for which the accounting is made; and 3 inform any',
1356:'person or other agency about any correction or notation of dispute made by the constitutent unit in accordance with 5',
1357:'u.s.c. 552a d and § 1.28 of any record that has been disclosed to the person or agency if an',
1358:'accounting of the disclosure was made. see 5 u.s.c. 552c. b accounting systems. to permit the accounting required by paragraph',
1359:'a of this section, system managers, with the approval of the head of their offices within a component, shall establish',
1360:'or implement, a system of accounting for all disclosures of records, either orally or in writing, made outside the department',
1361:'of the treasury. accounting records shall: 1 be established in the least expensive and most convenient form that will permit',
1362:'the system manager to advise individuals, promptly upon request, what records concerning them have been disclosed and to whom: 2',
1363:'provide, as a minimum, the identification of the particular record disclosed, the name and address of the person or agency',
1364:'to whom or to whom or to which disclosed, and the date, nature and purpose of the disclosure; and 3',
1365:'be maintained for 5 years or until the record is destroyed or transferred to the national archives and records service',
1366:'for storage in records centers, in which event, the accounting pertaining to those records, unless maintained separately, shall be transferred',
1367:'with the records themselves. c exemptions from accounting requirements. no accounting is required for disclosure of records: 1 to those',
1368:'officers and employees of the department of the treasury who have a need for the record in the performance of',
1369:'their duties; or 2 if disclosure would be required under 5 u.s.c. 552 and subpart a of this part. d',
1370:'access to accounting by individual. 1 subject to paragraphs c and d2 of this section, each component shall establish and',
1371:'set forth in the appendix to this subpart applicable to the component, procedures for making the accounting required under paragraph',
1372:'a of this section available to the individual to whom the record pertains and shall thereafter make such accounting available',
1373:'in accordance therewith at the request of the individual. the procedures may require the requester to provide reasonable identification. 2',
1374:'access accountings of disclosure may be withheld from the individual named in the record only if the disclosures were i',
1375:'made under 5 u.s.c. 552a b7 and § 1.24 a7, or ii under a system of records exempted from the',
1376:'requirements of 5 u.s.c. 552ac3 in accordance with 5 u.s.c. 552 j or k and § 1.23c. see 5 u.s.c.',
1377:'552ac § 1.26 procedures for notification and access to records pertaining to individuals— format and fees for request for access.',
1378:'a procedures for notification and access. each component shall establish, in accordance with the requirements of 5 u.s.c. 553, and',
1379:'set forth in the appendix to this subpart applicable to such component procedures whereby an individual can be notified, in',
1380:'response to a request, if any system of records named by the individual contains a record pertaining to that individual.',
1381:'in addition, such procedures shall set forth the requirements for access to such records. as a minimum such procedures shall',
1382:'specify the times during, and the places at which access will be accorded, together with such identification as may be',
1383:'required of the individual before access. see 5 u.s.c. 552af 1, 2 and 3 b access. each component in accordance',
1384:'with the procedures prescribed under paragraph a of this section, shall allow an individual to gain access to records or',
1385:'to any information pertaining to such individual which is contained in the system of records upon request. the individual shall',
1386:'be permitted to review the record and have a copy made of all or any portion of the 43 §',
1387:'1.26 record in a form that is comprehensible. the individual will also be permitted to be accompanied by any person',
1388:'of the individual’s choosing to review the record, except that the agency may require the individual to furnish a written',
1389:'statement authorizing discussion of that individual’s record in the accompanying person’s presence. see 5 u.s.c. 552ad1 c exceptions. neither the',
1390:'procedures prescribed under paragraph a of this section nor the requirements for access under paragraph b of this section shall',
1391:'be applicable to—1 systems of records exempted pursuant to 5 u.s.c. 552a j and k and § 1.23c; 2 information',
1392:'compiled in reasonable anticipation of a civil action or proceeding see 5 u.s.c. 552d5; or 3 information pertaining to an',
1393:'individual which is contained in, and inseparable from, another individual’s record. d format of request. 1 a record for notification',
1394:'of whether a record exists shall: i be made in writing and signed by the person making the request, who',
1395:'must be the individual about whom the record is maintained, or such individual’s duly authorized representative see § 1.34; ii',
1396:'state that it is made pursuant to the privacy act, 5 u.s.c. 552a or these regulations, have marked ‘‘privacy act',
1397:'request’’ on the request and on the envelope; iii give the name of the system or subsystem or categories of',
1398:'records to which access is sought, as specified in ‘‘privacy act issuances’’ published by the office of the federal register',
1399:'and referenced in the appendices to this subpart; iv describe the nature of the records sought in sufficient detail to',
1400:'enable department personnel to locate the system of records containing the record with a reasonable amount of effort. whenever possible,',
1401:'a request for access should describe the nature of the record sought, the date of the record or the period',
1402:'in which the record was compiled. v provide such identification of the requester as may be specified in the appropriate',
1403:'appendix to this subpart; and vi be addressed or delivered in person to the office or officer of the com31',
1404:'cfr subtitle a 7–1–16 edition ponent indicated for the particular system or subsystem or categories of records the individual wishes',
1405:'access to, as specified in ‘‘privacy act issuances’’ published by the office of the federal register and referenced in the',
1406:'appendices to this subpart. assistance in ascertaining the appropriate component or in preparing a request for notification may be obtained',
1407:'by a written request to this effect addressed as specified in appendix a of this part, as the address for',
1408:'the departmental offices for ‘‘request for notification and access to records and accountings of disclosures’’. 2 a request for access',
1409:'to records shall, in addition to complying with paragraph a1i through vi of this section: i state whether the requester',
1410:'wishes to inspect the records or desires to have a copy made and furnished without first inspecting them; ii if',
1411:'the requester desires to have a copy made, state the firm agreement of the requester to pay the fees for',
1412:'duplication ultimately determined in accordance with 31 cfr 1.6 subpart a of this title, unless such fees are waived pursuant',
1413:'to that section by the system manager or other appropriate official as indicated in the appropriate appendix to these regulations;',
1414:'and iii comply with any other requirement set forth in the applicable appendix to this subpart or the ‘‘notice of',
1415:'records systems’’ applicable to the system in question. requesters are hereby advised that any request for access which does not',
1416:'comply with the foregoing requirements and those set forth elsewhere in this subpart c, will not be deemed subject to',
1417:'the time constraints of this section, unless and until amended so as to comply. however, components shall advise the requester',
1418:'in what respect the request is deficient so that it may be processed. this section applies only to records which',
1419:'are contained in a system of records and which are in the possession or control of the component. see 5',
1420:'u.s.c. 552a d and f e requests for records not in control of component. 1 treasury employees shall make reasonable',
1421:'efforts to assist an oral requester to ascertain to which office or officer a written request 44 office of the',
1422:'secretary of the treasury should be sent. when the request is for a record which is not in the possession',
1423:'or control of any component of the department of the treasury, the requester shall be so advised. 2 where the',
1424:'record requested was created by a department or agency other than the department of the treasury or a component of',
1425:'the department and has been classified e.g. national defense or intelligence information or otherwise restrictively endorsed e.g. office of personnel',
1426:'management records of fbi reports by such other department or agency, and a copy is in the possession of a',
1427:'component of the department of the treasury, that portion of the request shall be referred to the originating agency for',
1428:'determination as to all issues in accordance with the privacy act. in the case of a referral to another agency',
1429:'under this paragraph, the requester shall be notified that such portion of the request has been so referred and that',
1430:'the requester may expect to hear from that agency. 3 when information sought from a system manager or other appropriate',
1431:'official in the department of the treasury includes information furnished by other federal agencies not classified or otherwise restrictively endorsed,',
1432:'the system manager or other appropriate official receiving the request shall consult with the appropriate agency prior to making a',
1433:'decision to disclose or not to disclose the record. the decision as to whether the record shall be disclosed shall',
1434:'be made, in the first instance by the system manager or other appropriate official maintaining the record. see 5 u.s.c.',
1435:'552a d and f f date of receipt of request. a request for notification or access to records shall be',
1436:'considered to have been received for purposes of this subpart on the date on which the requirements of paragraph d',
1437:'of this section have been satisfied. requests for notification or access to records and any separate agreement to pay shall',
1438:'be stamped or endorsed with the date of receipt by the receiving office. the latest of such stamped dates will',
1439:'be deemed to be the date of receipt of the request for the purposes of this subpart. see 5 u.s.c.',
1440:'552a d and f § 1.26 g notification of determination—1 in general. notification of determinations as to notification of whether',
1441:'a record exists or as to whether to grant access to records requested will be made by the officers designated',
1442:'in the appendices to this subpart. the notification of the determination shall be mailed within 30 days excluding saturdays, sundays',
1443:'and legal public holidays after the date of receipt of the request, as determined in accordance with paragraph f of',
1444:'this section. if it is not possible to respond within 30 days, the designated officer shall inform the requester, stating',
1445:'the reason for the delay e.g. volume of records requested, scattered location of the records, need to consult other agencies,',
1446:'or the difficulty of the legal issues involved and when a response will be dispatched. see 5 u.s.c. 552a d',
1447:'and f 2 granting of access. when it has been determined that the request for access will be granted—i and',
1448:'a copy requested; such copy in a form comprehensible to the requester shall be furnished promptly, together with a statement',
1449:'of the applicable fees for duplication; and ii and the right to inspect has been requested, the requester shall be',
1450:'promptly notified in writing of the determination, and when and where the requested records may be inspected. an individual seeking',
1451:'to inspect such records may be accompanied by another person of such individual’s choosing. the individual seeking access shall be',
1452:'required to sign the required form indicating that the department of the treasury is authorized to discuss the contents of',
1453:'the subject record in the accompanying person’s presence. if, after making the inspection, the individual making the request desires a',
1454:'copy of all or a portion of the requested records, such copy in a form comprehensible to the individual shall',
1455:'be furnished upon payment of the applicable fees for duplication. fees to be charged are as prescribed by 31 cfr',
1456:'part 1, subpart a, § 1.6 fees shall not be charged where they would amount, in the aggregate, to less',
1457:'than $3.00. see 5 u.s.c. 552a d and f 3 requirements for access to medical records. when access is requested',
1458:'to medical records, including psychological records, the responsible official 45 § 1.26 may determine that such release could have an',
1459:'adverse effect on the individual and that release will be made only to a physician authorized in writing to have',
1460:'access to such records by the individual making the request. upon receipt of the authorization the physician will be permitted',
1461:'to review the records or to receive copies of the records by mail, upon proper verification of identity. see 5',
1462:'u.s.c. 552a f 3 4 denial of request. when it is determined that the request for notification of whether a',
1463:'record exists or access to records will be denied whether in whole or part or subject to conditions or exceptions,',
1464:'the person making the request shall be so notified by mail in accordance with paragraph g1 of this section. the',
1465:'letter of notification shall specify the city or other location where the requested records are situated if known, contain a',
1466:'statement of the reasons for not granting the request as made, set forth the name and title or position of',
1467:'the responsible official and advise the individual making the request of the right to file suit in accordance with 5',
1468:'u.s.c. 552a g1b. 5 prohibition against the use of 5 u.s.c. 552 b exemptions. exemptions from disclosure under 5 u.s.c.',
1469:'552 b 31 cfr part 1, subpart a, § 1.2 c, may not be invoked for the purpose of withholding',
1470:'from an individual any record which is otherwise accessible to such individual under the privacy act, 5 u.s.c. 552a and',
1471:'this subpart. see 5 u.s.c. 552a q 6 records exempt in whole or in part. i when an individual requests',
1472:'notification as to whether a record exists or access to records concerning the individual which have been exempted from individual',
1473:'access pursuant to 5 u.s.c. 552a j or which have been compiled in reasonable anticipation of a civil action or',
1474:'proceeding in either a court or before an administrative tribunal and the assertion of the exemption is deemed necessary, the',
1475:'department of the treasury will neither confirm nor deny the existence of the record but shall advise the individual only',
1476:'that no record available to the individual pursuant to the privacy act of 1974 has been identified. 31 cfr subtitle',
1477:'a 7–1–16 edition ii requests from individuals for access to records which have been exempted from access pursuant to 5',
1478:'u.s.c. 552a k shall be processed as follows: a requests for information classified pursuant to executive orders 12958, 13526, or',
1479:'successor or prior executive orders require the responsible component of the department to review the information to determine whether it',
1480:'continues to warrant classification pursuant to an executive order. information which no longer warrants classification under these criteria shall be',
1481:'declassified and made available to the individual. if the information continues to warrant classification, the individual shall be advised that',
1482:'the information sought is classified, that it has been reviewed and continues to warrant classification, and that it has been',
1483:'exempted from access pursuant to 5 u.s.c. 552 b1 and 5 u.s.c. 552a k1. information which has been exempted pursuant',
1484:'to 5 u.s.c. 552a j and which is also classified shall be reviewed as required by this paragraph but the',
1485:'response to the individual shall be in the form prescribed by paragraph g6i of this section. b requests for information',
1486:'which has been exempted from disclosure pursuant to 5 u.s.c. 552a k2 shall be responded to in the manner provided',
1487:'in paragraph g6i of this section unless the requester shows that the information has been used or is being used',
1488:'to deny the individual any right, privilege or benefit for which he is eligible or to which he would otherwise',
1489:'be entitled under federal law. in that event, the individual shall be advised of the existence of the information but',
1490:'such information as would identify a confidential source shall be extracted or summarized in a manner which protects the source',
1491:'to the maximum degree possible and the summary extract shall be provided to the requesting individual. c information compiled as',
1492:'part of an employee background investigation which has been exempted pursuant to 5 u.s.c. 552a k5 shall be made available',
1493:'to an individual upon request except to the extent that it identifies the confidential source. material identifying the confidential sources',
1494:'shall be 46 office of the secretary of the treasury extracted or summarized in a manner which protects the source',
1495:'to the maximum degree possible and the summary or extract shall be provided to the requesting individual. d testing or',
1496:'examination material which has been exempted pursuant to 5 u.s.c. 552a k6 shall not be made available to an individual',
1497:'if disclosure would compromise the objectivity or fairness of the testing or examination process; but may be made available if',
1498:'no such compromise possibility exists. see 5 u.s.c. 552a d5, j and k. [52 fr 26305, july 14, 1987, as',
1499:'amended at 76 fr 4817, jan. 27, 2011] § 1.27 procedures for amendment of records pertaining to individuals— format, agency',
1500:'review and appeal from initial adverse agency determination. a in general. subject to the application of exemptions promulgated by the',
1501:'head of each component, in accordance with § 1.23c, and subject to § 1.27f, each component of the department of',
1502:'the treasury, shall in conformance with 5 u.s.c. 552ad2, permit an individual to request amendment of a record pertaining to',
1503:'such individual. any request for amendment of records or any appeal that does not fully comply with the requirements of',
1504:'this section and any additional specific requirements imposed by the component in the applicable appendix to this subpart will not',
1505:'be deemed subject to the time constraints of paragraph e of this section, unless and until amended so as to',
1506:'comply. however, components shall advise the requester in what respect the request or appeal is deficient so that it may',
1507:'be resubmitted or amended. see 5 u.s.c. 552a d and f b form of request to amend records. in order',
1508:'to be subject to the provisions of this section, a request to amend records shall: 1 be made in writing',
1509:'and signed by the person making the request, who must be the individual about whom the record is maintained, or',
1510:'the duly authorized representative of such individual; 2 state that it is made pursuant to the privacy act, 5 u.s.c.',
1511:'552a or these regulations, have marked ‘‘privacy act § 1.27 amendment request’’ on the request and on the envelope; 3',
1512:'be addressed to the office or officer of the component specified for such purposes in ‘‘privacy act issuances’’ published by',
1513:'the office of the federal register and referenced in the appendices to this subpart for that purpose; and 4 reasonably',
1514:'describe the records which the individual desires to have amended, including, to the best of the requester’s knowledge, dates of',
1515:'letters requesting access to such records previously and dates of letters in which notification concerning access was made, if any,',
1516:'and the individual’s documentation justifying the correction. see u.s.c. 552a d and f c date of receipt of request. a',
1517:'request for amendment of records pertaining to an individual shall be deemed to have been received for purposes of this',
1518:'subpart when the requirements of paragraph b of this section have been satisfied. the receiving office or officer shall stamp',
1519:'or otherwise endorse the date of receipt of the request. see 5 u.s.c. 552a d and f d review of',
1520:'requests to amend records. officials responsible for review of requests to amend records pertaining to an individual, as specified in',
1521:'the appropriate appendix to this subpart, shall: 1 not later than 10 days excluding saturdays, sundays, and legal public holidays',
1522:'after the date of receipt of such request, acknowledge in writing such receipt; and 2 promptly, either—i make any correction',
1523:'of any portion which the individual believes and the official agrees is not accurate, relevant, timely, or complete; or ii',
1524:'inform the individual of the refusal to amend the record in accordance with the individual’s request, the reason for the',
1525:'refusal, and the name and business address of the officer designated in the applicable appendix to this subpart, as the',
1526:'person who is to review such refusal. see 5 u.s.c. 552a d and f e administrative appeal—1 in general. each',
1527:'component shall permit individuals to request a review of initial decisions made under paragraph d of this section, when an',
1528:'individual disagrees with a refusal to amend this 47 § 1.27 record. see 5 u.s.c. 552a d, f, and g1',
1529:'2 form of request for administrative review of refusal to amend record. at any time within 35 days after the',
1530:'date of the notification of the initial decision described in paragraph d2ii of this section, the requester may submit an',
1531:'administrative appeal from such refusal to the official specified in the notification of the initial decision and the appropriate appendix',
1532:'to this subpart. the appeal shall: i be made in writing stating any arguments in support thereof and be signed',
1533:'by the person to whom the record pertains, or the duly authorized representative of such official; ii be addressed to',
1534:'and mailed or hand delivered within 35 days of the date of the initial decision, to the office or officer',
1535:'specified in the appropriate appendix to this subpart and in the notification. see the appendices to this subpart for the',
1536:'address to which appeals made by mail should be addressed; iii have clearly marked on the appeal and on the',
1537:'envelope, ‘‘privacy act amendment appeal’’; iv reasonably describe the records requested to be amended; and v specify the date of',
1538:'the initial request, to amend records, and the date of the letter giving notification that the request was denied. see',
1539:'5 u.s.c. 552a d and f 3 date of receipt. appeals shall be promptly stamped with the date of their',
1540:'receipt by the office to which addressed and such stamped date will be deemed to be the date of receipt',
1541:'for all purposes of this subpart. the receipt of the appeal shall be acknowledged within 10 days excluding saturdays, sundays,',
1542:'and legal public holidays from the date of the receipt unless the determination on appeal is dispatched in 10 days,',
1543:'in which case, no acknowledgement is required by the responsible official and the requester advised of the date of receipt',
1544:'established by the foregoing and when a response is due in accordance with this paragraph. see 5 u.s.c. 552a d',
1545:'and f 4 review of administrative appeals from denial of requests to amend records. officials responsible for deciding administrative appeals',
1546:'from denials of re 31 cfr subtitle a 7–1–16 edition quests to amend records pertaining to an individual, as specified',
1547:'in the appendices to this subpart shall: complete the review, and notify the requester of the final agency decision within',
1548:'30 days exclusive of saturdays, sundays and legal public holidays after the date of receipt of such appeal, unless the',
1549:'time is extended by the head of the agency or the delegate of such official, for good cause shown. if',
1550:'such final agency decision is to refuse to amend the record, in whole or in part, the requester shall also',
1551:'be advised of the right—i to file a concise ‘‘statement of disagreement’’ setting forth the reasons for his disagreement with',
1552:'the decision which shall be filed within 35 days of the date of the notification of the final agency decision',
1553:'and ii to judicial review of the final agency decision under 5 u.s.c. 552ag1a. see 5 u.s.c. 552a d, f',
1554:'and g1 5 notation on record and distribution of statements of disagreement. the system manager is responsible, in any disclosure',
1555:'containing information about which an individual has filed a ‘‘statement of disagreement’’, occurring after the filing of the statement under',
1556:'paragraph e4 of this section, for clearly noting any portion of the record which is disputed and providing copies of',
1557:'the statement and, if deemed appropriate, a concise statement of the component’s reasons for not making the amendments requested to',
1558:'persons or other agencies to whom the disputed record has been disclosed. see 5 u.s.c. 552ad4 f records not subject',
1559:'to correction under the privacy act. the following records are not subject to correction or amendment by individuals: 1 transcripts',
1560:'or written statements made under oath; and 2 transcripts of grand jury proceedings, judicial or quasijudicial proceedings which form the',
1561:'official record of those proceedings; and 3 presentence reports comprising the property of the courts but maintained in agency files;',
1562:'and 4 records pertaining to the determination, the collection and the payment of the federal taxes; and 5 records duly',
1563:'exempted from correction by notice published in the federal register; and 48 office of the secretary of the treasury 6',
1564:'records compiled in reasonable anticipation of a civil action or proceeding. § 1.28 training, rules of conduct, penalties for noncompliance.',
1565:'a training. subject to policy guidance and regulations issued by the deputy secretary, who has department wide responsibility therefor, each',
1566:'component shall institute a training program to instruct employees and employees of government contractors covered by 5 u.s.c. 552am, who',
1567:'are involved in the design, development, operation or maintenance of any system of records, on a continuing basis with respect',
1568:'to the duties and responsibilities imposed on them and the rights conferred on individuals by the privacy act, the regulations',
1569:'in this subpart, including the appendices thereto, and any other related regulations. such training shall provide suitable emphasis on the',
1570:'civil and criminal penalties imposed on the department and the individual employees by the privacy act for noncompliance with specified',
1571:'requirements of the act as implemented by the regulations in this subpart. see 5 u.s.c. 552ae9 b rules of conduct.',
1572:'in addition, to the standards of conduct published in part o of this title, particularly 31 cfr 0.735–44, the following',
1573:'are applicable to employees of the department of the treasury including, to the extent required by the contract or 5',
1574:'u.s.c. 552am, government contractors and employees of such contractors, who are involved in the design, development, operation or maintenance of',
1575:'any system of records, or in maintaining any records, for or on behalf of the department, including any component thereof.',
1576:'1 the head of each office of a component of the department shall be responsible for assuring that employees subject',
1577:'to such official’s supervision are advised of the provisions of the privacy act, including the criminal penalties and civil liabilities',
1578:'provided therein, and the regulations in this subpart, and that such employees are made aware of their individual and collective',
1579:'responsibilities to protect the security of personal information, to assure its accuracy, relevance, timeliness § 1.28 and completeness, to avoid',
1580:'unauthorized disclosure either orally or in writing, and to insure that no information system concerning individuals, no matter how small',
1581:'or specialized is maintained without public notice. 2 employees of the department of the treasury involved in the design, development,',
1582:'operation, or maintenance of any system of records, or in maintaining any record shall: i collect no information of a',
1583:'personal nature from individuals unless authorized to collect it to achieve a function or carry out a responsibility of the',
1584:'department; ii collect from individuals only that information which is necessary to department functions or responsibilities, unless related to a',
1585:'system exempted under 5 u.s.c. 552a j or k: iii collect information, wherever possible, directly from the individual to whom',
1586:'it relates, unless related to a system exempted under 5 u.s.c. 552aj; iv inform individuals from whom information is collected',
1587:'about themselves of the authority for collection, the purposes thereof, the use that will be made of the information, and',
1588:'the effects, both legal and practical, of not furnishing the information. while this provision does not explicitly require it, where',
1589:'feasible, third party sources should be informed of the purposes for which information they are asked to provide will be',
1590:'used. ; v neither collect, maintain, use nor disseminate information concerning an individual’s religious or political beliefs or activities or',
1591:'membership in associations or organizations, unless a the individual has volunteered such information for the individual’s own benefits; b the',
1592:'information is expressly authorized by statute to be collected, maintained, used or disseminated; or c the activities involved are pertinent',
1593:'to and within the scope of an authorized investigation, adjudication or correctional activity; vi advise their supervisors of the existence',
1594:'or contemplated development of any record system which is capable of retrieving information about individuals by individual identifier; vii disseminate',
1595:'no information concerning individuals outside the department except when authorized by 5 49 § 1.29 u.s.c. 552a or pursuant to',
1596:'a routine use published in the federal register; viii assure that an accounting is kept in the prescribed form, of',
1597:'all dissemination of personal information outside the department, whether made orally or in writing, unless disclosed under 5 u.s.c. 552',
1598:'and subpart a of this part; ix maintain and process information concerning individuals with care in order to insure that',
1599:'no inadvertent disclosure of the information is made either within or without the department; and x assure that the proper',
1600:'department authorities are aware of any information in a system maintained by the department which is not authorized to be',
1601:'maintained under the provisions of the privacy act of 1974, including information on first amendment activities, information that is inaccurate,',
1602:'irrelevant or so incomplete as to risk unfairness to the individual concerned. 3 heads of components within the department or',
1603:'their delegates shall, at least annually, review the record systems subject to their supervision to insure compliance with the provisions',
1604:'of the privacy act of 1974 and the regulations in this subpart. see 5 u.s.c. 552a e9, i and m',
1605:'c criminal penalties. 1 the privacy act imposes criminal penalties on the conduct of government officers or employees as follows:',
1606:'any officer or employee of an agency which term includes the department of the treasury: i who by virtue of',
1607:'the official’s employment or official position, has possession of, or access to, agency records which contain individually identifiable information the',
1608:'disclosure of which is prohibited by this section 5 u.s.c. 552a or regulations established thereunder, and who knowing that disclosure',
1609:'of the specific material is so prohibited, willfully discloses the material in any manner to any person or agency not',
1610:'entitled to receive it, or ii who willfully maintains a system of records without meeting the notice requirements of paragraph',
1611:'e4 of this section 5 u.s.c. 552a—shall be guilty of a misdemeanor and fined not more than $5,000. 31 cfr',
1612:'subtitle a 7–1–16 edition 2 the act also imposes a collateral criminal penalty on the conduct of any person as',
1613:'follows: ‘‘any person who knowingly and willfully requests or obtains any record concerning an individual from an agency under false',
1614:'pretenses shall be guilty of a misdemeanor and fined not more than $5,000.’’ 3 for the purposes of 5 u.s.c.',
1615:'552a i, the provisions of paragraph c1 of this section are applicable to government contractors and employees of such contractors',
1616:'who by contract, operate by or on behalf of the department of the treasury a system of records to accomplish',
1617:'a departmental function. such contractor and employees are considered employees of the department of the treasury for the purposes of',
1618:'5 u.s.c. 552ai. see 5 u.s.c. 552a i and m. § 1.29 records transferred to federal records center or national',
1619:'archives of the united states. a records transferred to the administrator of general services for storage in the federal records',
1620:'center. records pertaining to an identifiable individual which are transferred to the federal records center in accordance with 44 u.s.c.',
1621:'3103 shall, for the purposes of the privacy act, 5 u.s.c. 552a, be considered to be maintained by the component',
1622:'which deposited the record and shall be subject to the provisions of the privacy act and this subpart. the administrator',
1623:'of general services shall not disclose such records except to the department of the treasury or to others under rules',
1624:'consistent with the privacy act which may be established by the department of the treasury or a component. if such',
1625:'records are retrieved for the purpose of making a determination about an individual, they must be reviewed for accuracy, relevance,',
1626:'timeliness, and completeness. b records transferred to the national archives of the united states. 1 records transferred to national archives',
1627:'prior to september 27, 1975. records pertaining to an identifiable individual transferred to the national archives prior to september 27,',
1628:'1975, as a record which has sufficient historical or other 50 office of the secretary of the treasury value to',
1629:'warrant its continued preservation by the united states government shall be considered to be maintained by the national archives, and',
1630:'i shall not be subject to 5 u.s.c. 552a, ii except, that a statement describing such records [modeled after 5',
1631:'u.s.c. 552a e4 a through g] shall be published in the federal register. 2 records transferred to national archives on',
1632:'or after september 27, 1975. records pertaining to an identifiable individual transferred to the national archives as a record which',
1633:'has sufficient historical or other value to warrant its continued preservation by the united states government, on or after september',
1634:'27, 1975, shall be considered to be maintained by the national archives, and i shall not be subject to 5',
1635:'u.s.c. 552a, ii except, that a statement describing such records in accordance with 5 u.s.c. 552a e4 a through g',
1636:'shall be published in the federal register and rules of conduct and training in accordance with 5 u.s.c. 552 e',
1637:'9 are to be established by the national archives. see 5 u.s.c. 552a e § 1.30 application to system of',
1638:'records maintained by government contrac tors. when a component contracts for the operation of a system of records, to accomplish',
1639:'a departmental function, the provisions of the privacy act, 5 u.s.c. 552a, and this subpart shall be applicable to such',
1640:'system. the component shall have responsibility for insuring that the contractor complies with the contract requirements relating to privacy. §',
1641:'1.31 sale or rental of mailing lists. a in general. an individual’s name and address shall not be sold or',
1642:'rented by a component unless such action is specifically authorized by law. b withholding of names and addresses. this section',
1643:'shall not be construed to require the withholding of names and addresses otherwise permitted to be made public. see 5',
1644:'u.s.c. 552a n. § 1.35 § 1.32 use and disclosure of social security numbers. a in general. an individual shall',
1645:'not be denied any right, benefit, or privilege provided by law by a component because of such individual’s refusal to',
1646:'disclose his social security number. b exceptions. the provisions of paragraph a of this section shall not apply with respect',
1647:'to: 1 any disclosure which is required by federal statute, or 2 the disclosure of a social security number to',
1648:'any federal, state, or local agency maintaining a system of records in existence and operating before january 1, 1975, if',
1649:'such disclosure was required under statute or regulation adopted prior to such date to verify the identity of an individual.',
1650:'c requests for disclosure of social security number. any component which requests an individual to disclose his or her social',
1651:'security account number shall inform that individual whether: 1 disclosure is mandatory or voluntary. 2 by what statutory or other',
1652:'authority such number is solicited, and 3 what uses will be made of it. see section 7 of the privacy',
1653:'act of 1974 set forth at 5 u.s.c. 552a, note. § 1.34 guardianship. the parent or guardian of a minor',
1654:'or a person judicially determined to be incompetent shall, in addition to establishing the identity of the minor or other',
1655:'person represented, establish parentage or guardianship by furnishing a copy of a birth certificate showing parentage or a court order',
1656:'establishing the guardianship and may thereafter, act on behalf of such individual. see 5 u.s.c. 552a h § 1.35 information',
1657:'forms. a review of forms. except for forms developed and used by constituent units, the deputy assistant secretary for administration',
1658:'shall be responsible for reviewing all forms developed and used by the department of the treasury to collect information from',
1659:'and about individuals. the heads of components shall each be responsible for the review of forms used by such component',
1660:'to collect information from and about individuals. 51 § 1.36 b scope of review. the responsible officers shall review each',
1661:'form for the purpose of eliminating any requirement for information that is not relevant and necessary to carry out an',
1662:'agency function and to accomplish the following objectives; 1 to insure that no information concerning religion, political beliefs or activities,',
1663:'association memberships other than those required for a professional license, or the exercise of first amendment rights is required to',
1664:'be disclosed unless such requirement of disclosure is expressly authorized by statute or is pertinent to, and within the scope',
1665:'of, any authorized law enforcement activity; 2 to insure that the form or a separate form that can be retained',
1666:'by the individual makes clear to the individual which information he is required by law to disclose and the authority',
1667:'for that requirement and which information is voluntary; 3 to insure that the form or a separate form that can',
1668:'be retained by the individual states clearly the principal purpose or purposes for which the information is being collected, and',
1669:'summarizes concisely the routine uses that will be made of the information; 4 to insure that the form or a',
1670:'separate form that can be retained by the individual clearly indicates to the individual the effect in terms of rights,',
1671:'benefits or privileges of not providing all or part of the requested information; and 5 to insure that any form',
1672:'requesting disclosure of a social security number, or a separate form that can be retained by the individual, clearly advises',
1673:'the individual of the statute or regulation requiring disclosure of the number or clearly advises the individual that disclosure is',
1674:'voluntary and that no consequence will follow from the refusal to disclose it, and the uses 31 cfr subtitle a',
1675:'7–1–16 edition that will be made of the number whether disclosed mandatorily and voluntarily. c revision of forms. any form',
1676:'which does not meet the objectives specified in the privacy act and in this section, shall be revised to conform',
1677:'thereto. a separate statement may be used in instances when a form does not conform. this statement will accompany a',
1678:'form and shall include all the information necessary to accomplish the objectives specified in the privacy act and this section.',
1679:'§ 1.36 systems exempt in whole or in part from provisions of 5 u.s.c. 552a and this part. a in',
1680:'general. in accordance with 5 u.s.c. 552aj and k and § 1.23c, the department of the treasury hereby exempts the',
1681:'systems of records identified below from the following provisions of the privacy act for the reasons indicated. b authority. these',
1682:'rules are promulgated pursuant to the authority vested in the secretary of the treasury by 5 u.s.c. 552aj and k',
1683:'and pursuant to the authority of § 1.23c. c general exemptions under 5 u.s.c. 552aj2. 1 under 5 u.s.c. 552aj2,',
1684:'the head of any agency may promulgate rules to exempt any system of records within the agency from certain provisions',
1685:'of the privacy act if the agency or component thereof that maintains the system performs as its principal function any',
1686:'activities pertaining to the enforcement of criminal laws. certain components of the department of the treasury have as their principal',
1687:'function activities pertaining to the enforcement of criminal laws. this paragraph applies to the following systems of records maintained by',
1688:'the department of the treasury: i treasury. ii departmental offices: number do .190 do .220 do .221 do .222 do',
1689:'.223 do .224 do .303 do .307 do .308 do .309 system name investigation data management system. sigtarp hotline database.',
1690:'sigtarp correspondence database. sigtarp investigative mis database. sigtarp investigative files database. sigtarp audit files database. tigta general correspondence. tigta employee',
1691:'relations matters, appeals, grievances, and complaint files. tigta data extracts. tigta chief counsel case files. 52 office of the secretary',
1692:'of the treasury § 1.36 number system name do .310 tigta chief counsel disclosure section records. do .311 tigta office',
1693:'of investigations files. iii alcohol and tobacco tax and iv comptroller of the currency: trade bureau. number system name cc',
1694:'.110 reports of suspicious activities. cc .120 bank fraud information system. cc .500 chief counsel’s management information system. cc .510',
1695:'litigation information system. ots .001 confidential individual information system. ots .004 criminal referral database. v bureau of engraving and printvi',
1696:'financial management service. ing. vii internal revenue service: number system name treasury/irs 46.002 management information system and case files, criminal',
1697:'investigation. treasury/irs 46.003 confidential informant records, criminal investigation. treasury/irs 46.005 electronic surveillance and monitoring records, criminal investigation. treasury/irs 46.015 relocated',
1698:'witness records, criminal investigation. treasury/irs 46.050 automated information analysis and recordkeeping, criminal investigation. irs 90.001 chief counsel management information system',
1699:'records. irs 90.003 chief counsel litigation and advice criminal records. irs 90.004 chief counsel legal processing division records. irs 90.005',
1700:'chief counsel library records. viii u.s. mint. x financial crimes enforcement ix bureau of the public debt. network: number system',
1701:'name fincen .001 fincen database. fincen .002 suspicious activity reporting system. fincen .003 bank secrecy act reports system. 2 the',
1702:'department hereby exempts the systems of records listed in paragraphs c1i through x of this section from the following provisions',
1703:'of 5 u.s.c. 552a, pursuant to 5 u.s.c. 552aj2: 5 u.s.c. 552ac3 and 4, 5 u.s.c. 552ad1, 2, 3, 4,',
1704:'5 u.s.c. 552ae1, 2 and 3, 5 u.s.c. 552ae4g, h, and i, 5 u.s.c. 552ae5 and 8, 5 u.s.c. 552af,',
1705:'and 5 u.s.c. 552ag. d reasons for exemptions under 5 u.s.c. 552aj2. 1 5 u.s.c. 552ae4g and fl enable individuals',
1706:'to inquire whether a system of records contains records pertaining to them. application of these provisions to the systems of',
1707:'records would give individuals an opportunity to learn whether they have been identified as suspects or subjects of investigation. as',
1708:'further described in the following paragraph, access to such knowledge would impair the department’s ability to carry out its mission,',
1709:'since individuals could: i take steps to avoid detection; ii inform associates that an investigation is in progress; iii learn',
1710:'the nature of the investigation; iv learn whether they are only suspects or identified as law violators; v begin, continue,',
1711:'or resume illegal conduct upon learning that they are not identified in the system of records; or 53 § 1.36',
1712:'vi destroy evidence needed to prove the violation. 2 5 u.s.c. 552ad1, e4h and f2, 3 and 5 grant individuals',
1713:'access to records pertaining to them. the application of these provisions to the systems of records would compromise the department’s',
1714:'ability to provide useful tactical and strategic information to law enforcement agencies. i permitting access to records contained in the',
1715:'systems of records would provide individuals with information concerning the nature of any current investigations and would enable them to',
1716:'avoid detection or apprehension by: a discovering the facts that would form the basis for their arrest; b enabling them',
1717:'to destroy or alter evidence of criminal conduct that would form the basis for their arrest; and c using knowledge',
1718:'that criminal investigators had reason to believe that a crime was about to be committed, to delay the commission of',
1719:'the crime or commit it at a location that might not be under surveillance. ii permitting access to either on',
1720:'going or closed investigative files would also reveal investigative techniques and procedures, the knowledge of which could enable individuals planning',
1721:'crimes to structure their operations so as to avoid detection or apprehension. iii permitting access to investigative files and records',
1722:'could, moreover, disclose the identity of confidential sources and informants and the nature of the information supplied and thereby endanger',
1723:'the physical safety of those sources by exposing them to possible reprisals for having provided the information. confidential sources and',
1724:'informants might refuse to provide criminal investigators with valuable information unless they believe that their identities will not be revealed',
1725:'through disclosure of their names or the nature of the information they supplied. loss of access to such sources would',
1726:'seriously impair the department’s ability to carry out its mandate. iv furthermore, providing access to records contained in the systems',
1727:'of records could reveal the identities of undercover law enforcement officers 31 cfr subtitle a 7–1–16 edition who compiled information',
1728:'regarding the individual’s criminal activities and thereby endanger the physical safety of those undercover officers or their families by exposing',
1729:'them to possible reprisals. v by compromising the law enforcement value of the systems of records for the reasons outlined',
1730:'in paragraphs d2i through iv of this section, permitting access in keeping with these provisions would discourage other law enforcement',
1731:'and regulatory agencies, foreign and domestic, from freely sharing information with the department and thus would restrict the department’s access',
1732:'to information necessary to accomplish its mission most effectively. vi finally, the dissemination of certain information that the department maintains',
1733:'in the systems of records is restricted by law. 3 5 u.s.c. 552ad2, 3 and 4, e4h, and f4 permit',
1734:'an individual to request amendment of a record pertaining to him or her and require the agency either to amend',
1735:'the record, or to note the disputed portion of the record and to provide a copy of the individual’s statement',
1736:'of disagreement with the agency’s refusal to amend a record to persons or other agencies to whom the record is',
1737:'thereafter disclosed. since these provisions depend on the individual having access to his or her records, and since these rules',
1738:'exempt the systems of records from the provisions of 5 u.s.c. 552a relating to access to records, for the reasons',
1739:'set out in paragraph d2 of this section, these provisions should not apply to the systems of records. 4 5',
1740:'u.s.c. 552ac3 requires an agency to make accountings of disclosures of a record available to the individual named in the',
1741:'record upon his or her request. the accountings must state the date, nature, and purpose of each disclosure of the',
1742:'record and the name and address of the recipient. i the application of this provision would impair the ability of',
1743:'law enforcement agencies outside the department of the treasury to make effective use of information provided by the department. making',
1744:'accountings of disclosures available to the subjects of an investigation would alert them to the 54 office of the secretary',
1745:'of the treasury fact that another agency is conducting an investigation into their criminal activities and could reveal the geographic',
1746:'location of the other agency’s investigation, the nature and purpose of that investigation, and the dates on which that investigation',
1747:'was active. individuals possessing such knowledge would be able to take measures to avoid detection or apprehension by altering their',
1748:'operations, by transferring their criminal activities to other geographical areas, or by destroying or concealing evidence that would form the',
1749:'basis for arrest. in the case of a delinquent account, such release might enable the subject of the investigation to',
1750:'dissipate assets before levy. ii moreover, providing accountings to the subjects of investigations would alert them to the fact that',
1751:'the department has information regarding their criminal activities and could inform them of the general nature of that information. access',
1752:'to such information could reveal the operation of the department’s informationgathering and analysis systems and permit individuals to take steps',
1753:'to avoid detection or apprehension. 5 5 u.s.c. 552c4 requires an agency to inform any person or other agency about',
1754:'any correction or notation of dispute that the agency made in accordance with 5 u.s.c. 552ad to any record that',
1755:'the agency disclosed to the person or agency if an accounting of the disclosure was made. since this provision depends',
1756:'on an individual’s having access to and an opportunity to request amendment of records pertaining to him or her, and',
1757:'since these rules exempt the systems of records from the provisions of 5 u.s.c. 552a relating to access to and',
1758:'amendment of records, for the reasons set out in paragraph f3 of this section, this provision should not apply to',
1759:'the systems of records. 6 5 u.s.c. 552ae4i requires an agency to publish a general notice listing the categories of',
1760:'sources for information contained in a system of records. the application of this provision to the systems of records could',
1761:'compromise the department’s ability to provide useful information to law enforcement agencies, since revealing sources for the information could: §',
1762:'1.36 i disclose investigative techniques and procedures; ii result in threats or reprisals against informants by the subjects of investigations;',
1763:'and iii cause informants to refuse to give full information to criminal investigators for fear of having their identities as',
1764:'sources disclosed. 7 5 u.s.c. 552ae1 requires an agency to maintain in its records only such information about an individual',
1765:'as is relevant and necessary to accomplish a purpose of the agency required to be accomplished by statute or executive',
1766:'order. the term ‘‘maintain,’’ as defined in 5 u.s.c. 552aa3, includes ‘‘collect’’ and ‘‘disseminate.’’ the application of this provision to',
1767:'the systems of records could impair the department’s ability to collect and disseminate valuable law enforcement information. i in many',
1768:'cases, especially in the early stages of investigation, it may be impossible to immediately determine whether information collected is relevant',
1769:'and necessary, and information that initially appears irrelevant and unnecessary often may, upon further evaluation or upon collation with information',
1770:'developed subsequently, prove particularly relevant to a law enforcement program. ii not all violations of law discovered by the department',
1771:'fall within the investigative jurisdiction of the department of the treasury. to promote effective law enforcement, the department will have',
1772:'to disclose such violations to other law enforcement agencies, including state, local and foreign agencies, that have jurisdiction over the',
1773:'offenses to which the information relates. otherwise, the department might be placed in the position of having to ignore information',
1774:'relating to violations of law not within the jurisdiction of the department of the treasury when that information comes to',
1775:'the department’s attention during the collation and analysis of information in its records. 8 5 u.s.c. 552ae2 requires an agency',
1776:'to collect information to the greatest extent practicable directly from the subject individual when the information may result in adverse',
1777:'determinations about an individual’s 55 § 1.36 rights, benefits, and privileges under federal programs. the application of this provision to',
1778:'the systems of records would impair the department’s ability to collate, analyze, and disseminate investigative, intelligence, and enforcement information. i',
1779:'most information collected about an individual under criminal investigation is obtained from third parties, such as witnesses and informants. it',
1780:'is usually not feasible to rely upon the subject of the investigation as a source for information regarding his criminal',
1781:'activities. ii an attempt to obtain information from the subject of a criminal investigation will often alert that individual to',
1782:'the existence of an investigation, thereby affording the individual an opportunity to attempt to conceal his criminal activities so as',
1783:'to avoid apprehension. iii in certain instances, the subject of a criminal investigation may assert his/her constitutional right to remain',
1784:'silent and refuse to supply information to criminal investigators upon request. iv during criminal investigations it is often a matter',
1785:'of sound investigative procedure to obtain information from a variety of sources to verify information already obtained from the subject',
1786:'of a criminal investigation or other sources. 9 5 u.s.c. 552ae3 requires an agency to inform each individual whom it',
1787:'asks to supply information, on the form that it uses to collect the information or on a separate form that',
1788:'the individual can retain, of the agency’s authority for soliciting the information; whether disclosure of information is voluntary or mandatory;',
1789:'the principal purposes for which the agency will use the information; the routine uses that may be made of the',
1790:'information; and the effects on the individual of not providing all or part of the information. the systems of records',
1791:'should be exempted from this provision to avoid impairing the department’s ability to collect and collate investigative, intelligence, and enforcement',
1792:'data. i confidential sources or undercover law enforcement officers often obtain information under circumstances in which it is necessary to',
1793:'keep the true purpose of their actions secret so as 31 cfr subtitle a 7–1–16 edition not to let the',
1794:'subject of the investigation or his or her associates know that a criminal investigation is in progress. ii if it',
1795:'became known that the undercover officer was assisting in a criminal investigation, that officer’s physical safety could be endangered through',
1796:'reprisal, and that officer may not be able to continue working on the investigation. iii individuals often feel inhibited in',
1797:'talking to a person representing a criminal law enforcement agency but are willing to talk to a confidential source or',
1798:'undercover officer whom they believe are not involved in law enforcement activities. iv providing a confidential source of information with',
1799:'written evidence that he or she was a source, as required by this provision, could increase the likelihood that the',
1800:'source of information would be subject to retaliation by the subject of the investigation. v individuals may be contacted during',
1801:'preliminary information gathering, surveys, or compliance projects concerning the administration of the internal revenue laws before any individual is identified',
1802:'as the subject of an investigation. informing the individual of the matters required by this provision would impede or compromise',
1803:'subsequent investigations. 10 5 u.s.c. 552ae5 requires an agency to maintain all records it uses in making any determination about',
1804:'any individual with such accuracy, relevance, timeliness, and completeness as is reasonably necessary to assure fairness to the individual in',
1805:'the determination. i since 5 u.s.c. 552aa3 defines ‘‘maintain’’ to include ‘‘collect’’ and ‘‘disseminate,’’ application of this provision to the',
1806:'systems of records would hinder the initial collection of any information that could not, at the moment of collection, be',
1807:'determined to be accurate, relevant, timely, and complete. similarly, application of this provision would seriously restrict the department’s ability to',
1808:'disseminate information pertaining to a possible violation of law to law enforcement and regulatory agencies. in collecting information during a',
1809:'criminal investigation, it is often impossible or 56 office of the secretary of the treasury unfeasible to determine accuracy, relevance,',
1810:'timeliness, or completeness prior to collection of the information. in disseminating information to law enforcement and regulatory agencies, it is',
1811:'often impossible to determine accuracy, relevance, timeliness, or completeness prior to dissemination because the department may not have the expertise',
1812:'with which to make such determinations. ii information that may initially appear inaccurate, irrelevant, untimely, or incomplete may, when collated',
1813:'and analyzed with other available information, become more pertinent as an investigation progresses. in addition, application of this provision could',
1814:'seriously impede criminal investigators and intelligence analysts in the exercise of their judgment in reporting results obtained during criminal investigations.',
1815:'11 5 u.s.c. 552ae8 requires an agency to make reasonable efforts to serve notice on an individual when the agency',
1816:'makes any record on the individual available to any person under compulsory legal process, when such process becomes a matter',
1817:'of public record. the systems of records should be exempted from this provision to avoid revealing investigative techniques and procedures',
1818:'outlined in those records and to prevent revelation of the existence of an ongoing investigation where there is need to',
1819:'keep the existence of the investigation secret. 12 5 u.s.c. 552ag provides for civil remedies to an individual when an',
1820:'§ 1.36 agency wrongfully refuses to amend a record or to review a request for amendment, when an agency wrongfully',
1821:'refuses to grant access to a record, when an agency fails to maintain accurate, relevant, timely, and complete records which',
1822:'are used to make a determination adverse to the individual, and when an agency fails to comply with any other',
1823:'provision of 5 u.s.c. 552a so as to adversely affect the individual. the systems of records should be exempted from',
1824:'this provision to the extent that the civil remedies may relate to provisions of 5 u.s.c. 552a from which these',
1825:'rules exempt the systems of records, since there should be no civil remedies for failure to comply with provisions from',
1826:'which the department is exempted. exemption from this provision will also protect the department from baseless civil court actions that',
1827:'might hamper its ability to collate, analyze, and disseminate investigative, intelligence, and law enforcement data. e specific exemptions under 5',
1828:'u.s.c. 552ak1. 1 under 5 u.s.c. 552ak1, the head of any agency may promulgate rules to exempt any system of',
1829:'records within the agency from certain provisions of the privacy act to the extent that the system contains information subject',
1830:'to the provisions of 5 u.s.c. 552b1. this paragraph applies to the following systems of records maintained by the department',
1831:'of the treasury: i departmental offices: number system name do .120 records related to office of foreign assets control economic',
1832:'sanctions. ii financial crimes enforcement network: number system name fincen .001 fincen database. 2 the department of the treasury hereby',
1833:'exempts the systems of records listed in paragraph e1i and ii of this section from the following provisions of 5',
1834:'u.s.c. 552a, pursuant to 5 u.s.c. 552ak1: 5 u.s.c. 552ac3, 5 u.s.c. 552ad1, 2, 3, and 4, 5 u.s.c. 552ae1,',
1835:'5 u.s.c. 552ae4g, h, and i, and 5 u.s.c. 552af. 57 § 1.36 f reasons for exemptions under 5 u.s.c.',
1836:'552ak1. the reason for invoking the exemption is to protect material authorized to be kept secret in the interest of',
1837:'national defense or foreign policy pursuant to executive orders 12958, 13526, or successor or prior executive orders. g specific exemptions',
1838:'under 5 u.s.c. 552ak2. 1 under 5 u.s.c. 552ak2, the head of any agency may promulgate rules to exempt any',
1839:'system of 31 cfr subtitle a 7–1–16 edition records within the agency from certain provisions of the privacy act if',
1840:'the system is investigatory material compiled for law enforcement purposes and for the purposes of assuring the safety of individuals',
1841:'protected by the department pursuant to the provisions of 18 u.s.c. 3056. this paragraph applies to the following systems of',
1842:'records maintained by the department of the treasury: i treasury: number system name treasury .013 department of the treasury civil',
1843:'rights complaints and compliance review files. ii departmental offices: number system name do .120 records related to office of foreign',
1844:'assets control economic sanctions. do .144 general counsel litigation referral and reporting system. do .190 investigation data management system. do',
1845:'.220 sigtarp hotline database. do .221 sigtarp correspondence database. do .222 sigtarp investigative mis database. do .223 sigtarp investigative files',
1846:'database. do .224 sigtarp audit files database. do.225 tarp fraud investigation information system. do .303 tigta general correspondence. do .307',
1847:'tigta employee relations matters, appeals, grievances, and complaint files. do .308 tigta data extracts. do .309 tigta chief counsel case',
1848:'files. do .310 tigta chief counsel disclosure section records. do .311 tigta office of investigations files. iii alcohol and tobacco',
1849:'tax and trade bureau: number system name ttb .001 regulatory enforcement record system. iv comptroller of the currency: number system',
1850:'name cc .100 enforcement action report system. cc .110 reports of suspicious activities. cc .120 bank fraud information system. cc',
1851:'.220 section 914 tracking system. cc .500 chief counsel’s management information system. cc .510 litigation information system. cc .600 consumer',
1852:'complaint inquiry and information system. ots .001 confidential individual information system. ots .004 criminal referral database. v bureau of engraving',
1853:'and printing: 58 office of the secretary of the treasury § 1.36 number system name bep .021 investigative files. vi',
1854:'financial management service. vii internal revenue service: number irs 00.002 irs 00.007 irs 00.334 irs 22.061 irs 24.047 irs 26.001',
1855:'irs 26.006 irs 26.012 irs 26.013 irs 26.019 irs 26.020 irs 26.021 irs 34.037 irs 37.007 irs 37.009 irs 37.111',
1856:'irs 42.001 irs 42.002 irs 42.005 irs 42.008 irs 42.016 irs 42.017 irs 42.021 irs 42.031 irs 44.001 treasury/irs 46.050',
1857:'irs 48.001 irs 49.001 irs 49.002 irs 50.222 irs 60.000 irs 90.001 irs 90.002 irs 90.004 irs 90.005 viii u.s.',
1858:'mint: system name correspondence fileinquiries about enforcement activities. employee complaint and allegation referral records. third party contact reprisal records. wage',
1859:'and information returns processing irp. audit underreporter case files. acquired property records. form 2209, courtesy investigations. offer in compromise oic',
1860:'files. onehundred per cent penalty cases. tda taxpayer delinquent accounts. tdi taxpayer delinquency investigations files. transferee files. irs audit trail',
1861:'and security records system. practitioner disciplinary records. enrolled agents records. preparer tax identification number records. examination administrative file. excise compliance',
1862:'programs. whistleblower office records. audit information management system aims. classification and examination selection files. international enforcement program files. compliance programs',
1863:'and projects files. antimoney laundering/bank secrecy act bsa and form 8300 records. appeals case files. automated information analysis and recordkeeping,',
1864:'criminal investigation. disclosure records. collateral and information requests system. component authority and index card microfilm retrieval system. tax exempt government',
1865:'entities case management records. employee protection system records. chief counsel management information system records. chief counsel litigation and advice civil',
1866:'records. chief counsel legal processing division records. chief counsel library records. number system name mint .008 criminal investigation files. ix',
1867:'bureau of the public debt: number system name bpd.009 u.s. treasury securities fraud information system. x financial crimes enforcement network:',
1868:'number system name fincen .001 fincen database. fincen .002 suspicious activity reporting system. fincen .003 bank secrecy act reports system.',
1869:'59 § 1.36 2 the department hereby exempts the systems of records listed in paragraphs g1i through x of this',
1870:'section from the following provisions of 5 u.s.c. 552a, pursuant to 5 u.s.c. 552ak2: 5 u.s.c. 552ac3, 5 u.s.c. 552ad1,',
1871:'2, 3, 4, 5 u.s.c. 552ae1, 5 u.s.c. 552ae4g, h, and i, and 5 u.s.c. 552af. h reasons for exemptions',
1872:'under 5 u.s.c. 552ak2. 1 5 u.s.c. 552ac3 requires an agency to make accountings of disclosures of a record available',
1873:'to the individual named in the record upon his or her request. the accountings must state the date, nature, and',
1874:'purpose of each disclosure of the record and the name and address of the recipient. i the application of this',
1875:'provision would impair the ability of the department of the treasury and of law enforcement agencies outside the department to',
1876:'make effective use of information maintained by the department. making accountings of disclosures available to the subjects of an investigation',
1877:'would alert them to the fact that an agency is conducting an investigation into their illegal activities and could reveal',
1878:'the geographic location of the investigation, the nature and purpose of that investigation, and the dates on which that investigation',
1879:'was active. individuals possessing such knowledge would be able to take measures to avoid detection or apprehension by altering their',
1880:'operations, by transferring their illegal activities to other geographical areas, or by destroying or concealing evidence that would form the',
1881:'basis for detection or apprehension. in the case of a delinquent account, such release might enable the subject of the',
1882:'investigation to dissipate assets before levy. ii providing accountings to the subjects of investigations would alert them to the fact',
1883:'that the department has information regarding their illegal activities and could inform them of the general nature of that information.',
1884:'2 5 u.s.c. 552ad1, e4h and f2, 3 and 5 grant individuals access to records pertaining to them. the application',
1885:'of these provisions to the systems of records would compromise the department’s ability to utilize and provide useful tactical and',
1886:'strategic 31 cfr subtitle a 7–1–16 edition information to law enforcement agencies. i permitting access to records contained in the',
1887:'systems of records would provide individuals with information concerning the nature of any current investigations and would enable them to',
1888:'avoid detection or apprehension by: a discovering the facts that would form the basis for their detection or apprehension; b',
1889:'enabling them to destroy or alter evidence of illegal conduct that would form the basis for their detection or apprehension,',
1890:'and c using knowledge that investigators had reason to believe that a violation of law was about to be committed,',
1891:'to delay the commission of the violation or commit it at a location that might not be under surveillance. ii',
1892:'permitting access to either on going or closed investigative files would also reveal investigative techniques and procedures, the knowledge of',
1893:'which could enable individuals planning noncriminal acts to structure their operations so as to avoid detection or apprehension. iii permitting',
1894:'access to investigative files and records could, moreover, disclose the identity of confidential sources and informants and the nature of',
1895:'the information supplied and thereby endanger the physical safety of those sources by exposing them to possible reprisals for having',
1896:'provided the information. confidential sources and informants might refuse to provide investigators with valuable information unless they believed that their',
1897:'identities would not be revealed through disclosure of their names or the nature of the information they supplied. loss of',
1898:'access to such sources would seriously impair the department’s ability to carry out its mandate. iv furthermore, providing access to',
1899:'records contained in the systems of records could reveal the identities of undercover law enforcement officers or other persons who',
1900:'compiled information regarding the individual’s illegal activities and thereby endanger the physical safety of those undercover officers, persons, or their',
1901:'families by exposing them to possible reprisals. v by compromising the law enforcement value of the systems of records 60',
1902:'office of the secretary of the treasury for the reasons outlined in paragraphs h2i through iv of this section, permitting',
1903:'access in keeping with these provisions would discourage other law enforcement and regulatory agencies, foreign and domestic, from freely sharing',
1904:'information with the department and thus would restrict the department’s access to information necessary to accomplish its mission most effectively.',
1905:'vi finally, the dissemination of certain information that the department may maintain in the systems of records is restricted by',
1906:'law. 3 5 u.s.c. 552ad2, 3 and 4, e4h, and f4 permit an individual to request amendment of a record',
1907:'pertaining to him or her and require the agency either to amend the record, or to note the disputed portion',
1908:'of the record and to provide a copy of the individual’s statement of disagreement with the agency’s refusal to amend',
1909:'a record to persons or other agencies to whom the record is thereafter disclosed. since these provisions depend on the',
1910:'individual having access to his or her records, and since these rules exempt the systems of records from the provisions',
1911:'of 5 u.s.c. 552a relating to access to records, these provisions should not apply to the systems of records for',
1912:'the reasons set out in paragraph h2 of this section. 4 5 u.s.c. 552ae1 requires an agency to maintain in',
1913:'its records only such information about an individual as is relevant and necessary to accomplish a purpose of the agency',
1914:'required by statute or executive order. the term ‘‘maintain,’’ as defined in 5 u.s.c. 552aa3, includes ‘‘collect’’ and ‘‘disseminate.’’ the',
1915:'application of this provision to the system of records could impair the department’s ability to collect, utilize and disseminate valuable',
1916:'law enforcement information. i in many cases, especially in the early stages of investigation, it may be impossible immediately to',
1917:'determine whether information collected is relevant and necessary, and information that initially appears irrelevant and unnecessary often may, upon further',
1918:'evaluation or upon collation with information developed subsequently, prove particularly relevant to a law enforcement program. § 1.36 ii not',
1919:'all violations of law discovered by the department analysts fall within the investigative jurisdiction of the department of the treasury.',
1920:'to promote effective law enforcement, the department will have to disclose such violations to other law enforcement agencies, including state,',
1921:'local and foreign agencies that have jurisdiction over the offenses to which the information relates. otherwise, the department might be',
1922:'placed in the position of having to ignore information relating to violations of law not within the jurisdiction of the',
1923:'department of the treasury when that information comes to the department’s attention during the collation and analysis of information in',
1924:'its records. 5 5 u.s.c. 552ae4g and f1 enable individuals to inquire whether a system of records contains records pertaining',
1925:'to them. application of these provisions to the systems of records would allow individuals to learn whether they have been',
1926:'identified as suspects or subjects of investigation. as further described in the following paragraph, access to such knowledge would impair',
1927:'the department’s ability to carry out its mission, since individuals could: i take steps to avoid detection; ii inform associates',
1928:'that an investigation is in progress; iii learn the nature of the investigation; iv learn whether they are only suspects',
1929:'or identified as law violators; v begin, continue, or resume illegal conduct upon learning that they are not identified in',
1930:'the system of records; or vi destroy evidence needed to prove the violation. 6 5 u.s.c. 552ae4i requires an agency',
1931:'to publish a general notice listing the categories of sources for information contained in a system of records. the application',
1932:'of this provision to the systems of records could compromise the department’s ability to complete or continue investigations or to',
1933:'provide useful information to law enforcement agencies, since revealing sources for the information could: i disclose investigative techniques and procedures;',
1934:'61 § 1.36 ii result in threats or reprisals against informants by the subjects of investigations; and iii cause informants',
1935:'to refuse to give full information to investigators for fear of having their identities as sources disclosed. i specific exemptions',
1936:'under 5 u.s.c. 552ak4. 1 under 5 u.s.c. 552ak4, the head of any agency may promulgate rules to exempt any',
1937:'system of 31 cfr subtitle a 7–1–16 edition records within the agency from certain provisions of the privacy act if',
1938:'the system is required by statute to be maintained and used solely as statistical records. this paragraph applies to the',
1939:'following system of records maintained by the department, for which exemption is claimed under 5 u.s.c. 552ak4. internal revenue service:',
1940:'number system name irs 70.001 statistics of income—individual tax returns. 2 the department hereby exempts the system of records listed',
1941:'in paragraph i1 of this section from the following provisions of 5 u.s.c. 552a, pursuant to 5 u.s.c. 552ak4: 5',
1942:'u.s.c. 552ac3, 5 u.s.c. 552ad1, 2, 3, and 4, 5 u.s.c. 552ae1, 5 u.s.c. 552ae4g, h, and i, and 5',
1943:'u.s.c. 552af. 3 the system of records is maintained under section 6108 of the internal revenue code, which provides that',
1944:'‘‘the secretary or his delegate shall prepare and publish annually statistics reasonably available with respect to the operation of the',
1945:'income tax laws, including classifications of taxpayers and of income, the amounts allowed as deductions, exemptions, and credits, and any',
1946:'other facts deemed pertinent and valuable.’’ j reasons for exemptions under 5 u.s.c. 552ak4. the reason for exempting the system',
1947:'of records is that disclosure of statistical records including release of accounting for disclosures would in most instances be of',
1948:'no benefit to a particular individual since the records do not have a direct effect on a given individual. k',
1949:'specific exemptions under 5 u.s.c. 552ak5. 1 under 5 u.s.c. 552ak5, the head of any agency may promulgate rules to',
1950:'exempt any system of records within the agency from certain provisions of the privacy act if the system is investigatory',
1951:'material compiled solely for the purpose of determining suitability, eligibility, and qualifications for federal civilian employment or access to classified',
1952:'information, but only to the extent that the disclosure of such material would reveal the identity of a source who',
1953:'furnished information to the government under an express promise that the identity of the source would be held in confidence,',
1954:'or, prior to september 27, 1975, under an implied promise that the identity of the source would be held in',
1955:'confidence. thus to the extent that the records in this system can be disclosed without revealing the identity of a',
1956:'confidential source, they are not within the scope of this exemption and are subject to all the requirements of the',
1957:'privacy act. this paragraph applies to the following systems of records maintained by the department or one of its bureaus:',
1958:'i treasury: number system name treasury .007 personnel security system. ii departmental offices: number system name do .306 tigta recruiting',
1959:'and placement. 62 office of the secretary of the treasury § 1.36 iii alcohol and tobacco tax and v bureau',
1960:'of engraving and print trade bureau. ing. iv comptroller of the currency. vi financial management service. vii internal revenue service:',
1961:'number system name irs 34.021 personnel security investigations, national background investigations center. irs 34.022 automated background investigations system abis. irs',
1962:'90.006 chief counsel human resources and administrative records. viii u.s. mint. ix bureau of the public debt. x financial crimes',
1963:'enforcement network. 2 the department hereby exempts the systems of records listed in paragraph k1i through x of this section',
1964:'from the following provisions of 5 u.s.c. 552a, pursuant to 5 u.s.c. 552ak5: 5 u.s.c. 552ac3, 5 u.s.c. 552ad1, 2,',
1965:'3, and 4, 5 u.s.c. 552ae1, 5 u.s.c. 552ae4g, h, and i, and 5 u.s.c. 552af. l reasons for exemptions',
1966:'under 5 u.s.c. 552ak5. 1 the sections of 5 u.s.c. 552a from which the systems of records are exempt include',
1967:'in general those providing for individuals’ access to or amendment of records. when such access or amendment would cause the',
1968:'identity of a confidential source to be revealed, it would impair the future ability of the department to compile investigatory',
1969:'material for the purpose of determining suitability, eligibility, or qualifications for federal civilian employment, federal contracts, or access to classified',
1970:'information. in addition, the systems shall be exempt from 5 u.s.c. 552ae1 which requires that an agency maintain in its',
1971:'records only such information about an individual as is relevant and necessary to accomplish a purpose of the agency required',
1972:'to be accomplished by statute or executive order. the department believes that to fulfill the requirements of 5 u.s.c. 552ae1',
1973:'would unduly restrict the agency in its information gathering inasmuch as it is often not until well after the investigation',
1974:'that it is possible to determine the relevance and necessity of particular information. 2 if any investigatory material contained in',
1975:'the abovenamed systems becomes involved in criminal or civil matters, exemptions of such material under 5 u.s.c. 552aj2 or k2',
1976:'is hereby claimed. m exemption under 5 u.s.c. 552ak6. 1 under 5 u.s.c. 552ak6, the head of any agency may',
1977:'promulgate rules to exempt any system of records that is testing or examination material used solely to determine individual qualifications',
1978:'for appointment or promotion in the federal service the disclosure of which would compromise the objectivity or fairness of the',
1979:'testing or examination process. this paragraph applies to the following system of records maintained by the department, for which exemption',
1980:'is claimed under 5 u.s.c. 552ak6. departmental officers: number system name do .306 tigta recruiting and placement records. 2 the',
1981:'department hereby exempts the system of records listed in paragraphs m1 of this section from the following provisions of 5',
1982:'u.s.c. 552a, pursuant to 5 u.s.c. 552ak6: 5 u.s.c. 552ac3, 5 u.s.c. 552ad1, 2, 3, and 4, 5 u.s.c. 552ae1,',
1983:'5 u.s.c. 552ae4g, h, and i, and 5 u.s.c. 552af. n reasons for exemptions under 5 u.s.c. 552ak6. the reason',
1984:'for exempting the system of records is that disclosure of the material in the system would compromise the objectivity or',
1985:'fairness of the examination process. o exempt information included in another system. any information from a 63 pt. 1, subpt.',
1986:'c, app. a system of records for which an exemption is claimed under 5 u.s.c. 552aj or k which is',
1987:'also included in another system of records retains the same exempt status such information has in the system for which',
1988:'such exemption is claimed. [77 fr 28479, may 15, 2012, as amended at 77 fr 59548, sept. 28, 2012; 79',
1989:'fr 12944, mar. 7, 2014; 80 fr 13765, mar. 17, 2015] appendix a to subpart c of part 1— departmental',
1990:'offices 1. in general. this appendix applies to the departmental offices as defined in 31 cfr part 1, subpart c,',
1991:'§ 1.20. it sets forth specific notification and access procedures with respect to particular systems of records, identifies the officers',
1992:'designated to make the initial determinations with respect to notification and access to records, the officers designated to make the',
1993:'initial and appellate determinations with respect to requests for amendment of records, the officers designated to grant extensions of time',
1994:'on appeal, the officers with whom ‘‘statement of disagreement’’ may be filed, the officer designated to receive service of process',
1995:'and the addresses for delivery of requests, appeals, and service of process. in addition, it references the notice of systems',
1996:'of records and notices of the routine uses of the information in the system required by 5 u.s.c. 552ae4 and',
1997:'11 and published annually by the office of the federal register in ‘‘privacy act issuances’’. 2. requests for notification and',
1998:'access to records and accountings of disclosures. initial determinations under 31 cfr 1.26, whether to grant requests for notification and',
1999:'access to records and accountings of disclosures for the departmental offices, will be made by the head of the organizational',
2000:'unit having immediate custody of the records requested, or the delegate of such official. this information is contained in the',
2001:'appropriate system notice in the ‘‘privacy act issuances’’, published annually by the office of the federal register. requests for information',
2002:'and specific guidance on where to send requests for records should be addressed to: privacy act request, do, director, disclosure',
2003:'services department of the treasury, 1500 pennsylvania avenue, nw., washington, dc 20220. 3. requests for amendments of records. initial determinations',
2004:'under 31 cfr 1.27a through d with respect to requests to amend records for records maintained by the departmental offices',
2005:'will be made by the head of the organization or unit having immediate custody of the records or the delegate',
2006:'of such official. requests for amendment of records should be addressed as indicated in the appropriate 31 cfr subtitle a',
2007:'7–1–16 edition system notice in ‘‘privacy act issuances’’ published by the office of the federal register. requests for information and',
2008:'specific guidance on where to send these requests should be addressed to: privacy act amendment request, do, director, disclosure services',
2009:'department of the treasury, 1500 pennsylvania avenue, nw., washington, dc 20220. 4. administrative appeal of initial determination refusing to amend',
2010:'record. appellate determinations under 31 cfr 1.27e with respect to records of the departmental offices, including extensions of time on',
2011:'appeal, will be made by the secretary, deputy secretary, under secretary, general counsel, special inspector general for troubled assets relief',
2012:'program, or assistant secretary having jurisdiction over the organizational unit which has immediate custody of the records, or the delegate',
2013:'of such official, as limited by 5 u.s.c. 552ad 2 and 3. appeals made by mail should be addressed as',
2014:'indicated in the letter of initial decision or to: privacy act amendment request, do, director, disclosure services department of the',
2015:'treasury, 1500 pennsylvania avenue, nw., washington, dc 20220. 5. statements of disagreement. ‘‘statements of disagreement’’ as described in 31 cfr',
2016:'1.27e4 shall be filed with the official signing the notification of refusal to amend at the address indicated in the',
2017:'letter of notification within 35 days of the date of notification and should be limited to one page. 6. service',
2018:'of process. service of process will be received by the general counsel of the department of the treasury or the',
2019:'delegate of such official and shall be delivered to the following location: general counsel, department of the treasury, room 3000,',
2020:'main treasury building, 1500 pennsylvania avenue, nw., washington, dc 20220. 7. annual notice of systems of records. the annual notice',
2021:'of systems of records required to be published by the office of the federal register in the publication entitled ‘‘privacy',
2022:'act issuances’’, as specified in 5 u.s.c. 552a f. any specific requirements for access, including identification requirements, in addition to',
2023:'the requirements set forth in 31 cfr 1.26 and 1.27 and 8 of this appendix, and locations for access are',
2024:'indicated in the notice for the pertinent system. 8. verification of identity. an individual seeking notification or access to records,',
2025:'or seeking to amend a record, must satisfy one of the following identification requirements before action will be taken by',
2026:'the departmental offices on any such request: i an individual seeking notification or access to records in person, or seeking',
2027:'to amend a record in person, may establish identity by the presentation of a single official document bearing a photograph',
2028:'such as a passport or identification badge or by the 64 office of the secretary of the treasury presentation of',
2029:'two items of identification which do not bear a photograph but do bear both a name and signature such as',
2030:'a driver’s license or credit card. ii an individual seeking notification or access to records by mail, or seeking to',
2031:'amend a record by mail, may establish identity by a signature, address, and one other identifier such as a photocopy',
2032:'of a driver’s license or other official document bearing the individual’s signature. iii notwithstanding subdivisions i and ii of this',
2033:'subparagraph, an individual seeking notification or access to records by mail or in person, or seeking to amend a record',
2034:'by mail or in person, who so desires, may establish identity by providing a notarized statement, swearing or affirming to',
2035:'such individual’s identity and to the fact that the individual understands the penalties provided in 5 u.s.c. 552ai3 for requesting',
2036:'or obtaining access to records under false pretenses. notwithstanding subdivision i, ii, or iii of this subparagraph, a designated official',
2037:'may require additional proof of an individual’s identity before action will be taken on any request, if such official determines',
2038:'that it is necessary to protect against unauthorized disclosure of information in a particular case. in addition, a parent of',
2039:'any minor or a legal guardian of any individual will be required to provide adequate proof of legal relationship before',
2040:'such person may act on behalf of such minor or such individual. [52 fr 26305, july 14, 1987, as amended',
2041:'at 75 fr 745, jan. 6, 2010] appendix b to subpart c of part 1— internal revenue service 1. purpose.',
2042:'the purpose of this section is to set forth the procedures that have been established by the internal revenue service',
2043:'for individuals to exercise their rights under the privacy act of 1974 88 stat. 1896 with respect to systems of',
2044:'records maintained by the internal revenue service, including the office of the chief counsel. the procedures contained in this section',
2045:'are to be promulgated under the authority of 5 u.s.c. 552af. the procedures contained in this section relate to the',
2046:'following: a the procedures whereby an individual can be notified in response to a request if a system of records',
2047:'named by the individual contains a record pertaining to such individual 5 u.s.c. 552af1. b the procedures governing reasonable times,',
2048:'places, and requirements for identifying an individual who requests a record of information pertaining to such individual before the internal',
2049:'revenue service will make the record or information available to the individual 5 u.s.c. 552a f2. c the procedures for',
2050:'the disclosure to an individual upon a request of a record of in pt. 1, subpt. c, app. b formation',
2051:'pertaining to such individual, including special procedures for the disclosure to an individual of medical records, including psychological records. 5',
2052:'u.s.c. 552a f3. d the procedures for reviewing a request from an individual concerning the amendment of any record or',
2053:'information pertaining to the individual, for making a determination on the request, for an appeal within the internal revenue service',
2054:'of an initial adverse agency determination, and for whatever additional means may be necessary for individuals to be able to',
2055:'exercise fully their right under 5 u.s.c. 552a 5 u.s.c. 552a f4. any individual seeking to determine whether a system',
2056:'of records maintained by any office of the internal revenue service contains a record or information pertaining to such individual,',
2057:'or seeking access to, or amendment of, such a record, must comply fully with the applicable procedure contained in paragraph',
2058:'3 or 4 of this section before the internal revenue service will act on the request. neither the notification and',
2059:'access or accounting of disclosures procedures under paragraph 3 of this section nor the amendment procedures under paragraph 4 of',
2060:'this section are applicable to i systems of records exempted pursuant to 5 u.s.c. 552a j and k, ii information',
2061:'compiled in reasonable anticipation of a civil action or proceeding see 5 u.s.c. 552a d5, or iii information pertaining to',
2062:'an individual which is contained in, and inseparable from, another individual’s record. 2. access to and amendment of tax records.',
2063:'the provisions of the privacy act of 1974 may not be used by an individual to amend or correct any',
2064:'tax record. the determination of liability for taxes imposed by the internal revenue service code, the collection of such taxes,',
2065:'and the payment including credits or refunds of overpayments of such taxes are governed by the provisions of the internal',
2066:'revenue service code and by the procedural rules of the internal revenue service. these provisions set forth the established procedures',
2067:'governing the determination of liability for tax, the collection of such taxes, and the payment including credits or refunds of',
2068:'overpayments of such taxes. in addition, these provisions set forth the procedures including procedures for judicial review for resolving disputes',
2069:'between taxpayers and the internal revenue service involving the amount of tax owed, or the payment or collection of such',
2070:'tax. these procedures are the exclusive means available to an individual to contest the amount of any liability for tax',
2071:'or the payment or collection thereof. see, for example, 26 cfr 601.103 for summary of general tax procedures. individuals are',
2072:'advised that internal revenue service procedures permit the examination of tax records during the course of an investigation, audit, or',
2073:'collection activity. accordingly, individuals 65 pt. 1, subpt. c, app. b should contact the internal revenue service employee conducting an',
2074:'audit or effecting the collection of tax liabilities to gain access to such records, rather than seeking access under the',
2075:'provisions of the privacy act. where, on the other hand, an individual desires information or records not in connection with',
2076:'an investigation, audit, or collection activity, the individual may follow these procedures. 3. procedures for access to records—a in general.',
2077:'this paragraph sets forth the procedure whereby an individual can be notified in response to a request if a system',
2078:'of records named by the individual which is maintained by the internal revenue service contains a record pertaining to such',
2079:'individual. in addition, this paragraph sets forth the procedure for the disclosure to an individual upon a request of a',
2080:'record or information pertaining to such individual, including the procedures for verifying the identity of the individual before the internal',
2081:'revenue service will make a record available, and the procedure for requesting an accounting of disclosures of such records. an',
2082:'individual seeking to determine whether a particular system of records contains a record or records pertaining to such individual and',
2083:'seeking access to such records or seeking an accounting of disclosures of such records shall make a request for notification',
2084:'and access or a request for an accounting of disclosures in accordance with the rules provided in paragraph 3b of',
2085:'this section. b form of request for notification and access or request for an accounting of disclosures. i a request',
2086:'for notification and access or request for an accounting of disclosures shall be made in writing and shall be signed',
2087:'by the person making the request. ii such request shall be clearly marked, ‘‘request for notification and access,’’ or ‘‘request',
2088:'for accounting of disclosures.’’ iii such a request shall contain a statement that it is being made under the provisions',
2089:'of the privacy act of 1974. iv such request shall contain the name and address of the individual making the',
2090:'request. in addition, if a particular system employs an individual’s social security number as an essential means of accessing the',
2091:'system, the request must include the individual’s social security number. in the case of a record maintained in the name',
2092:'of two or more individuals e.g., husband and wife, the request shall contain the names, addresses, and social security numbers',
2093:'if necessary of both individuals. v such request shall specify the name and location of the particular system of records',
2094:'as set forth in the notice of systems for which the individual is seeking notification and access or an accounting',
2095:'of disclosures, and the title and business address of the official designated in the access section for the particular system',
2096:'as set forth in the notice 31 cfr subtitle a 7–1–16 edition of systems. in the case of two or',
2097:'more systems of records which are under the control of the same designated official at the same systems location, a',
2098:'single request may be made for such systems. in the case of two or more systems of records which are',
2099:'not in the control of the same designated official at the same systems location, a separate request must be made',
2100:'for each such system. vi if an individual wishes to limit a request for notification and access to a particular',
2101:'record or records, the request should identify the particular record. in the absence of a statement to the contrary, a',
2102:'request for notification and access for a particular system of records shall be considered to be limited to records which',
2103:'are currently maintained by the designated official at the systems location specified in the request. vii if such request is',
2104:'seeking notification and access to material maintained in a system of records which is exempt from disclosure and access under',
2105:'5 u.s.c. 552a k2, the individual making the request must establish that such individual has been denied a right, privilege,',
2106:'or benefit that such individual would otherwise be entitled to under federal law as a result of the maintenance of',
2107:'such material. viii such request shall state whether the individual wishes to inspect the record in person, or desires to',
2108:'have a copy made and furnished without first inspecting it. if the individual desires to have a copy made, the',
2109:'request must include an agreement to pay the fee for duplication ultimately determined to be due. if the individual does',
2110:'not wish to inspect a record, but merely wishes to be notified whether a particular system or records contains a',
2111:'record pertaining to such individual, the request should so state. c time and place for making a request. a request',
2112:'for notification and access to records under the privacy act or a request for accounting of disclosures shall be addressed',
2113:'to or delivered in person to the office of the official designated in the access section for the particular system',
2114:'of records for which the individual is seeking notification and access or an accounting of disclosures. the title and office',
2115:'address of such official is set forth for each system of records in the notice of systems of records. a',
2116:'request delivered to an office in person must be delivered during the regular office hours of that office. d sample',
2117:'request for notification and access to records. the following are sample requests for notification and access to records which will',
2118:'satisfy the requirements of this paragraph: request for notification and access to records by mail i, john doe, of 100',
2119:'main street, boston, ma 02108 soc. sec. num. 000–00–0000 request under the privacy act of 1974 that the following system',
2120:'of records be examined and 66 office of the secretary of the treasury pt. 1, subpt. c, app. b that',
2121:'i be furnished with a copy of any record or a specified record contained therein pertaining to me. i agree',
2122:'that i will pay the fees ultimately determined to be due for duplication of such record. i have enclosed the',
2123:'necessary information. system name: system location: designated official: ——————————————————————— john doe request for notification and access to records in person',
2124:'i, john doe, of 100 main street, boston, ma 02108 soc. sec. num. 000–00–0000 request under the provisions of the',
2125:'privacy act of 1974, that the following system of records be examined and that i be granted access in person',
2126:'to inspect any record or a specified record contained therein pertaining to me. i have enclosed the necessary identification. system',
2127:'name: system location: designated official: ——————————————————————— john doe e processing a request for notification and access to records or a',
2128:'request for an accounting of disclosures. i if a request for notification and access or request for an accounting of',
2129:'disclosures omits any information which is essential to processing the request, the request will not be acted upon and the',
2130:'individual making the request will be promptly advised of the additional information which must be submitted before the request can',
2131:'be processed. ii within 30 days not including saturdays, sundays, and legal public holidays after the receipt of a request',
2132:'for notification and access or a request for an accounting of disclosures, to a particular system of records by the',
2133:'designated official for such system, a determination will be made as to whether the particular system of records is exempt',
2134:'from the notification and access provisions of the privacy act, and if such system is not exempt, whether it does',
2135:'or does not contain a record pertaining to the individual making the request. if a determination cannot be made within',
2136:'30 days, the individual will be notified of the delay, the reasons therefor, and the approximate time required to make',
2137:'a determination. if it is determined by the designated official that the particular system of records is exempt from the',
2138:'notification and access provisions of the privacy act, the individual making the request will be notified of the provisions of',
2139:'the privacy act under which the exemption is claimed. on the other hand, if it is determined by the designated',
2140:'official that the particular system of records is not exempted from the notification and access provisions of the privacy act',
2141:'and that such system contains a record pertaining to the individual making the request, the individual will be notified of',
2142:'the time and place where inspection may be made. if an individual has not requested that access be granted to',
2143:'inspect the record in person, but merely requests that a copy of the record be furnished, or if it is',
2144:'determined by the designated official that the granting of access to inspect a record in person is not feasible in',
2145:'a particular case, then the designated official will furnish a copy of the record with the notification, or if a',
2146:'copy cannot be furnished at such time, a statement indicating the approximate time such copy will be furnished. if the',
2147:'request is for an accounting of disclosures from a system of records which is not exempt from the accounting of',
2148:'disclosure provisions of the privacy act, the individual will be furnished with an accounting of such disclosures. f granting of',
2149:'access. normally, an individual will be granted access to inspect a record in person within 30 days excluding saturdays, sundays,',
2150:'and legal public holidays after the receipt for a request for notification and access by the designated official. if access',
2151:'cannot be granted within 30 days, the notification will state the reasons for the delay and the approximate time such',
2152:'access will be granted. an individual wishing to inspect a record may be accompanied by another person of his choosing.',
2153:'both the individual seeking access and the individual accompanying him may be required to sign a form supplied by the',
2154:'irs indicating that the service is authorized to disclose or discuss the contents of the record in the presence of',
2155:'both individuals. see 26 cfr 601.502 for requirements to be met by taxpayer’s representatives in order to discuss the contents',
2156:'of any tax records. g medical records. when access is requested to medical records including psychological records, the designated official',
2157:'may determine that release of such records will be made only to a physician designated by the individual to have',
2158:'access to such records. h verification of identity. an individual seeking notification or access to records, or seeking to amend',
2159:'a record, must satisfy one of the following identification requirements before action will be taken by the irs on any',
2160:'such request: i an individual seeking notification or access to records in person, or seeking to amend a record in',
2161:'person, may establish identity by the presentation of a single document bearing a photograph such as a passport or identification',
2162:'badge or by the presentation of two items of identification which do not bear a photograph but do bear both',
2163:'a name and signature such as a driver’s license or credit card. 67 pt. 1, subpt. c, app. b ii',
2164:'an individual seeking notification or access to records by mail, or seeking to amend a record by mail, may establish',
2165:'identity by a signature, address, and one other identifier such as a photocopy of a driver’s license or other document',
2166:'bearing the individual’s signature. iii notwithstanding subdivisions i and ii of this subparagraph, an individual seeking notification or access to',
2167:'records by mail or in person, or seeking to amend a record by mail or in person, who so desires,',
2168:'may establish identity by providing a notarized statement, swearing or affirming to such individual’s identity and to the fact that',
2169:'the individual understands the penalties provided in 5 u.s.c. 552ai3 for requesting or obtaining access to records under false pretenses.',
2170:'iv notwithstanding subdivisions i, ii, or iii of this subparagraph, a designated official may require additional proof of an individual’s',
2171:'identity before action will be taken on any request if such official determines that it is necessary to protect unauthorized',
2172:'disclosure of information in a particular case. in addition, a parent of any minor or a legal guardian of any',
2173:'individual will be required to provide adequate proof of legal relationship before such person may act on behalf of such',
2174:'minor or such individual. i fees. the fee for costs required of the irs in copying records pursuant to this',
2175:'paragraph is $0.15 per page. however, no fee will be charged if the aggregate costs required of the irs in',
2176:'copying records is less than $3.00. if an individual who has requested access to inspect a record in person is',
2177:'denied such access by the designated official because it would not be feasible in a particular case, copies of such',
2178:'record will be furnished to the individual without payment of the fees otherwise required under this subparagraph. if the irs',
2179:'estimates that the total fees for costs incurred in complying with a request for copies of records will amount to',
2180:'$50 or more, the individual making the request may be required to enter into a contract for the payment of',
2181:'the actual fees with respect to the request before the service will furnish the copies requested. payment of fees for',
2182:'copies of records should be made by check or money order payable to the internal revenue service. 4. procedures for',
2183:'amendment of records. a in general. this paragraph sets forth the procedures for reviewing a request from an individual concerning',
2184:'the amendment of any record or information pertaining to such individual, for making a determination on the request, for making',
2185:'an appeal within the irs of an initial adverse determination, and for judicial review of a final determination. b amendment',
2186:'of record. under 5 u.s.c. 552ad2, an individual who has been granted access to a record pertaining to such individual',
2187:'may, after inspecting the record, re31 cfr subtitle a 7–1–16 edition quest that the record be amended to make any',
2188:'correction of any portion thereof which the individual believes is not accurate, relevant, timely, or complete. an individual may seek',
2189:'to amend a record in accordance with the rules provided in paragraph d3 of this section. see paragraph b of',
2190:'this section for prohibition against amendment of tax records. c form of request for amendment of record. i a request',
2191:'for amendment of a record shall be in writing and shall be signed by the individual making the request. ii',
2192:'such request shall be clearly marked ‘‘request for amendment of record.’’ iii such request shall contain a statement that it',
2193:'is being made under the provisions of the privacy act of 1974. iv such request shall contain the name and',
2194:'address of the individual making the request. in addition, if a particular system employs an individual’s social security number as',
2195:'an essential means of accessing the system, the request must include the individual’s social security number. in the case of',
2196:'a record maintained in the name of two or more individuals e.g., husband and wife, the request shall contain the',
2197:'names, addresses, and social security numbers if necessary of both individuals. v such request shall specify the name and location',
2198:'of the system of records as set forth in the notice of systems in which such record is maintained, and',
2199:'the title and business address of the official designated in the access section for such system as set forth in',
2200:'the notice of systems. vi such request shall specify the particular record in the system which the individual is seeking',
2201:'to amend. vii such request shall clearly state the specific changes which the individual wishes to make in the record',
2202:'and a concise explanation of the reasons for the changes. if the individual wishes to correct or add any information,',
2203:'the request shall contain specific language making the desired correction or addition. d time and place for making request. a',
2204:'request to amend a record under the privacy act shall be addressed to or delivered in person to the office',
2205:'of the official designated in the access section for the particular system of records. the title and office address of',
2206:'such official is set forth for each system of records in the notice of systems of records. a request delivered',
2207:'to an office in person must be delivered during the regular office hours of that office. e processing a request',
2208:'for amendment of a record. i within 10 days not including saturdays, sundays, and legal public holidays after the receipt',
2209:'of a request to amend a record by the designated official, the individual will be sent a written acknowledgement that',
2210:'will state that the request has been received, that action is being taken 68 office of the secretary of the',
2211:'treasury thereon, and that the individual will be notified within 30 days not including saturdays, sundays, and legal public holidays',
2212:'after the receipt of the request whether the requested amendments will or will not be made. if a request for',
2213:'amendment of a record omits any information which is essential to processing the request, the request will not be acted',
2214:'upon and the individual making the request will be promptly advised on the additional information which must be submitted before',
2215:'the request can be processed. ii within 30 days not including saturdays, sundays, and legal public holidays after the receipt',
2216:'of a request to amend a record by the designated official, a determination will be made as to whether to',
2217:'grant the request in whole or part. the individual will then be notified in writing of the determination. if a',
2218:'determination cannot be made within 30 days, the individual will be notified in writing within such time of the reasons',
2219:'for the delay and the approximate time required to make a determination. if it is determined by the designated official',
2220:'that the request will be granted, the requested changes will be made in the record and the individual will be',
2221:'notified of the changes. in addition, to the extent an accounting was maintained, all prior recipients of such record will',
2222:'be notified of the changes. upon request, an individual will be furnished with a copy of the record, as amended,',
2223:'subject to the payment of the appropriate fees. on the other hand, if it is determined by the designated official',
2224:'that the request, or any portion thereof, will not be granted, the individual will be notified in writing of the',
2225:'adverse determination. the notification of an adverse determination will set forth the reasons for refusal to amend the record. in',
2226:'addition, the notification will contain a statement informing the individual of such individual’s right to request an independent review of',
2227:'the adverse determination by a reviewing officer in the national office of the irs and the procedures for requesting such',
2228:'a review. f administrative review of adverse determination. under 5 u.s.c. 552a d3, an individual who disagrees with the refusal',
2229:'of the agency to amend a record may, within 35 days of being notified of the adverse determination, request an',
2230:'independent review of such refusal by a reviewing officer in the national office of the irs. the reviewing officer for',
2231:'the irs is the commission of internal revenue, the deputy commissioner, or an assistant commissioner. in the case of an',
2232:'adverse determination relating to a system of records maintained by the office of general counsel for the irs, the reviewing',
2233:'officer is the chief counsel or his delegate. an individual seeking a review of an adverse determination shall make a',
2234:'request for review in accordance with the rules provided in paragraph d7 of this section. pt. 1, subpt. c, app.',
2235:'b g form of request for review. i a request for review of an adverse determination shall be in writing',
2236:'and shall be signed by the individual making the request. ii such request shall be clearly marked ‘‘request for review',
2237:'of adverse determination’’. iii such request shall contain a statement that it is being made under the provisions of the',
2238:'privacy act of 1974. iv such request shall contain the name and address of the individual making the request. in',
2239:'addition, if a particular system employs an individual’s social security number as an essential means of accessing the system, the',
2240:'request must include the individual’s social security number. in the case of a record maintained in the name of two',
2241:'or more individuals e.g. husband and wife, the request shall contain the names, addresses, and social security numbers if necessary',
2242:'of both individuals. v such request shall specify the particular record which the individual is seeking to amend, the name',
2243:'and location of the system of records as set forth in the notice of systems in which such record is',
2244:'maintained, and the title and business address of the designated official for such system as set forth in the notice',
2245:'of systems. vi such request shall include the date of the initial request for amendment of the record, and the',
2246:'date of the letter notifying the individual of the initial adverse determination with respect to such request. vii such request',
2247:'shall clearly state the specific changes which the individual wishes to make in the record and a concise explanation of',
2248:'the reasons for the changes. if the individual wishes to correct or add any information, the request shall contain specific',
2249:'language making the desired correction or addition. h time and place for making the request. a request for review of',
2250:'an adverse determination under the privacy act shall be addressed to or delivered in person to the director, office of',
2251:'disclosure, attention: op:ex:d internal revenue service, 1111 constitution avenue, nw, washington, dc 20224. a request for review of an adverse',
2252:'determination will be promptly referred by the director, office of disclosure to the appropriate reviewing officer for his review and',
2253:'final determination. i processing a request for review of adverse determination. within 30 days not including saturdays, sundays, and legal',
2254:'public holidays after the receipt of a request for review of an adverse determination by the appropriate reviewing officer, the',
2255:'reviewing officer will review the initial adverse determination, make a final determination whether to grant the request to amend the',
2256:'record in whole or in part, and notify the individual in writing of the final determination. if a final determination',
2257:'cannot be made within 30 69 pt. 1, subpt. c, app. c 31 cfr subtitle a 7–1–16 edition days, the',
2258:'commissioner of internal revenue may extend such 30day period. the individual will be notified in writing within the 30 day',
2259:'period of the cause for the delay and the approximate time required to make a final determination. if it is',
2260:'determined by the reviewing officer that the request to amend the record will be granted, the reviewing officer will cause',
2261:'the requested changes to be made and the individual will be so notified. upon request, an individual will be furnished',
2262:'with a copy of the record as amended subject to the payment of appropriate fees. on the other hand, if',
2263:'it is determined by the reviewing officer that the request to amend the record, or any portion thereof, will not',
2264:'be granted, the individual will be notified in writing of the final adverse determination. the notification of a final adverse',
2265:'determination will set forth the reasons for the refusal of the reviewing officer to amend the record. the notification shall',
2266:'include a statement informing the individual of the right to submit a concise statement for insertion in the record setting',
2267:'forth the reasons for the disagreement with the refusal of the reviewing officer to amend the record. in addition, the',
2268:'notification will contain a statement informing the individual of the right to seek judicial review by a united states district',
2269:'court of a final adverse determination. j statement of disagreement. under 5 u.s.c. 552a d3, an individual who disagrees with',
2270:'a final adverse determination not to amend a record subject to amendment under the privacy act may submit a concise',
2271:'statement for insertion in the record setting forth the reasons for disagreement with the refusal of the reviewing officer to',
2272:'amend the record. a statement of disagreement should be addressed to or delivered in person to the director, office of',
2273:'disclosure, attention: op:ex:d, internal revenue service, 1111 constitution avenue, nw, washington, dc 20224. the director, office of disclosure will foward',
2274:'the statement of disagreement to the appropriate designated official who will cause the statement to be inserted in the individual’s',
2275:'record. any such statement will be available to anyone to whom the record is subsequently disclosed and the prior recipients',
2276:'of the record will be provided with a copy of the statement of disagreement, to the extent an accounting of',
2277:'disclosures was maintained. k judicial review. if, after a review and final determination on a request to amend a record',
2278:'by the appropriate reviewing officer, the individual is notified that the request will not be granted, or if, after the',
2279:'expiration of 30 days not including sundays, saturdays, and legal public holidays from the receipt of such request by the',
2280:'director, disclosure operations division, action is not taken thereon in accordance with the requirements of paragraph d9 of this section,',
2281:'an individual may commence an action within the time prescribed by law in a u.s. district court pursuant to 5',
2282:'u.s.c. 552a g1. the statute authorizes an action only against the agency. with respect to records maintained by the irs,',
2283:'the agency is the internal revenue service, not an officer or employee thereof. service of process in such an action',
2284:'shall be in accordance with the federal rules of civil procedure 28 u.s.c. app. applicable to actions against an agency',
2285:'of the united states. where provided in such rules, delivery of process upon the irs must be directed to the',
2286:'commissioner of internal revenue, attention: cc:gls, 1111 constitution avenue, nw, washington, dc 20224. the district court will determine the matter',
2287:'de novo. 5. records transferred to federal records centers. records transferred to the administrator of general services for storage in',
2288:'a federal records center are not used by the internal revenue service in making any determination about any individual while',
2289:'stored at such location and therefore are not subject to the provisions of 5 u.s.c. 552a e5 during such time.',
2290:'appendix c to subpart c of part 1— united states customs service 1. in general. this appendix applies to the',
2291:'united states customs service. it sets forth specific notification and access procedures with respect to particular systems of records, identifies',
2292:'the officer designated to make the initial determinations with respect to notification and access to records and accountings of disclosures',
2293:'of records. this appendix also sets forth the specific procedures for requesting amendment of records and identifies the officers designated',
2294:'to make the initial and appellate determinations with respect to requests for amendment of records. it identifies the officers designated',
2295:'to grant extensions of time on appeal, the officers with whom ‘‘statements of disagreement may be filed, the officer designated',
2296:'to receive service of process and the addresses for delivery of requests, appeals, and service of process. in addition, it',
2297:'references the notice of systems of records and notices of the routine uses of the information in the system required',
2298:'by 5 u.s.c. 552ae 4 and 11 and published annually by the office of the federal register in ‘‘privacy act',
2299:'issuances’’. 2. requests for notification and access to records and accounting of disclosures. a for records which are maintained at',
2300:'the united states customs service headquarters, initial requests for notification and access to records and accountings of disclosures under 31',
2301:'cfr 1.26, should be mailed or personally delivered to the director, office of regulations & rulings, u.s. customs service, 1301',
2302:'constitution avenue nw., washington, dc 20229. the official who has authority over the 70 office of the secretary of the',
2303:'treasury maintenance of the file will have the authority to grant or deny the request. b for records maintained at',
2304:'regional offices, initial requests for notification and access to records and accountings of disclosures under 31 cfr 1.26, should be',
2305:'mailed or personally delivered to the regional commissioner of customs in whose region the records are located. this official shall',
2306:'have the authority to grant the request or deny the request. the appropriate location of the regional offices is specified',
2307:'in customs appendix a in ‘‘privacy act issuances’’ published annually by the office of the federal register. c each request',
2308:'shall comply with the identification and other requirements set forth in 31 cfr 1.26, and in the appropriate system notice',
2309:'in the ‘‘privacy act issuances’’ published annually by the office of the federal register. each request should be conspicuously labeled',
2310:'on the face of the envelope ‘‘privacy act request’’. 3. request for amendment of records. a for records which are',
2311:'maintained at customs service headquarters, initial requests for amendment of records under 31 cfr 1.27 a through d should be',
2312:'mailed or personally delivered to the director, office of regulations & rulings, u.s. customs service, 1301 constitution avenue nw., washington,',
2313:'dc 20229. the official who has authority over the maintenance of the file will have the authority to grant or',
2314:'deny the request. b for records not maintained at customs service headquarters, initial requests for amendment of records under 31',
2315:'cfr 1.27 a through d should be mailed or personally delivered to the regional commissioner of customs in whose region',
2316:'the records are located. this official shall have the authority to grant or deny the request. a request directed to',
2317:'a regional commissioner should be mailed to or personally delivered at the appropriate location specified in customs appendix a in',
2318:'‘‘privacy act issuances’’ published annually by the office of the federal register. c each request shall comply with the identification',
2319:'and other requirements set forth in 31 cfr 1.27, and in the appropriate system notice in ‘‘privacy act issuance published',
2320:'by the office of the federal register. each request should be conspicuously labeled on the face of the envelope ‘‘privacy',
2321:'act amendment request’’. 4. administrative appeal of initial determination refusing to amend records. appellate determinations including extensions of time on',
2322:'appeal under 31 cfr 1.27 e with respect to all customs service records will be made by the director, office',
2323:'of regulations & rulings or the delegate of such official. all such appeals should be mailed or personally delivered to',
2324:'the united states customs service, office of regulations & rulings, 1301 constitution avenue nw., washington, dc 20229. pt. 1, subpt.',
2325:'c, app. d each appeal should be conspicuously labeled on the face of the envelope ‘‘privacy act amendment appeal’’. 5.',
2326:'statements of disagreement. ‘‘statements of disagreement’’ pursuant to 31 cfr 1.27 e4i shall be filed with the official signing the',
2327:'notification of refusal to amend at the address indicated in the letter of notification within 35 days of the date',
2328:'of such notification and should be limited to one page. 6. service of process. service of process will be received',
2329:'by the chief counsel, united states customs service, 1301 constitution avenue nw., washington, dc 20229. 7. annual notice of systems',
2330:'of records. the annual notice of the united states customs service systems of records required to be published by the',
2331:'office of the federal register, as specified in 5 u.s.c. 552af, is included in the publication entitled ‘‘privacy act issuances’’.',
2332:'8. verification of identity. each request shall comply with the identification and other requirements set forth in 31 cfr 1.26',
2333:'and in the appropriate system notice published by the office of the federal register. each request should be conspicuously labeled',
2334:'on the face of the envelope ‘‘privacy act request’’. appendix d to subpart c of part 1— united states secret',
2335:'service 1. in general. this appendix applies to the united states secret service. it sets forth specific notification and access',
2336:'procedures with respect to particular systems of records including identification requirements, and time and places where records may be reviewed;',
2337:'identifies the officers designated to make the initial determinations with respect to notification and access to records and accountings of',
2338:'disclosures of records. this appendix also sets forth the specific procedures for requesting amendment of records and identifies the officers',
2339:'designated to make the initial and appellate determinations with respect to requests for amendment of records. it identifies the officers',
2340:'designated to grant extensions of time on appeal, the officers with whom ‘‘statements of disagreement may be filed, the officer',
2341:'designated to receive service of process and the addresses for delivery of requests, appeals, and service of process. in addition,',
2342:'it references the notice of systems of records and notices of the routine uses of the information in the system',
2343:'required by 5 u.s.c. 552ae 4 and 11 and published annually by the office of the federal register in ‘‘privacy',
2344:'act issuances’’. 2. requests for notification and access to records and accountings of disclosures. initial determinations under 31 cfr 1.26,',
2345:'whether to grant requests for notification and access to records and accountings of disclosures for the united states secret service,',
2346:'will be made by the freedom of information and privacy act officer, united states secret 71 pt. 1, subpt. c,',
2347:'app. e service. requests for notification should be made by mail or delivered personally between the hours of 9:00 a.m.',
2348:'and 5:30 of any day excluding saturdays, sundays, and legal holidays to: privacy act request, freedom of information and privacy',
2349:'act officer, united states secret service, suite 3000, 950 h street, nw., washington, dc 20373–5802. a. identification requirements. in addition',
2350:'to the requirements specified in 31 cfr 1.26, each request for notification, access or amendment of records made by mail',
2351:'shall contain the requesting individual’s date and place of birth and a duly notarized statement signed by the requester asserting',
2352:'his or her identity and stipulating that the requesting individual understands that knowingly or willfully seeking or obtaining access to',
2353:'records about another person under false pretences is punishable by a fine of up to $5,000. b. individuals making requests',
2354:'in person. individuals making requests in person will be required to exhibit acceptable identifying documents such as employee identification numbers,',
2355:'drivers licenses, medical cards or other documents sufficient to verify the identity of the requester. c. physical inspection of records.',
2356:'upon determining that a request for the physical inspection of records is to be granted, the requester shall be notified',
2357:'in writing of the determination, and when and where the requested records may be inspected. the inspection of records will',
2358:'be conducted at the secret service field office or other facility located nearest to the residence of the individual making',
2359:'the request. such inspection shall be conducted during the regular business hours of the secret service field office or other',
2360:'facility where the disclosure is made. a person of his or her own choosing may accompany the individual making the',
2361:'request provided the individual furnishes a written statement authorizing the disclosure of that individual’s record in the accompanying person’s presence.',
2362:'any disclosure of a record will be made in the presence of a representative of the united states secret service.',
2363:'3. requests for amendment of records. initial determination under 31 cfr part 1, whether to grant requests to amend records',
2364:'will be made by the freedom of information and privacy act officer. requests should be mailed or delivered personally between',
2365:'the hours of 9:00 a.m. and 5:30 p.m. to: privacy act amendment request, freedom of information and privacy acts officer,',
2366:'united states secret service, suite 3000, 950 h street, nw., washington, dc 20373–5802. 4. administrative appeal of initial determinations refusing',
2367:'amendment of records. appellate determinations, including extensions of time on appeal, with respect to records of the united states secret',
2368:'service will be made by the deputy director, united states secret service. appeals may be mailed or delivered 31 cfr',
2369:'subtitle a 7–1–16 edition personally to: privacy act amendment appeal, deputy director, united states secret service, 950 h street, nw.,',
2370:'suite 8300, washington, dc 20373–5802. 5. statements of disagreement. ‘‘statements of disagreements’’ under 31 cfr 1.27 e4i shall be filed',
2371:'with the official signing of the notification of refusal to amend at the address indicated in the letter of notification',
2372:'within 35 days of the date of such notification and should be limited to one page. 6. service of process.',
2373:'service of process will be received by the united states secret service general counsel and shall be delivered to the',
2374:'following location: general counsel, united states secret service, suite 8300, 950 h street, nw., washington, dc 20373–5802. 7. annual notice',
2375:'of systems of records. the annual notice of systems of records is published by the office of the federal register,',
2376:'as specified in 5 u.s.c. 552af. the publication is entitled ‘‘privacy act issuances’’. any specific requirements for access, including identification',
2377:'requirements, in addition to the requirements set forth in 31 cfr 1.26 and 1.27 are indicated in the notice for',
2378:'the pertinent system. [52 fr 26305, july 14, 1987, as amended at 66 fr 9959, feb. 13, 2001] appendix e',
2379:'to subpart c of part 1— alcohol and tobacco tax and trade bureau 1. in general. this appendix applies to',
2380:'the alcohol and tobacco tax and trade bureau. it sets forth specific notification and access procedures with respect to particular',
2381:'systems of records, identifies the officers designated to make the initial determinations with respect to notification and access to records',
2382:'and accountings of disclosures of records. this appendix also sets forth the specific procedures for requesting amendment of records and',
2383:'identifies the officers designated to make the initial and appellate determinations with respect to requests for amendment of records. it',
2384:'identifies the officers designated to grant extensions of time on appeal, the officers with whom ‘‘statements of disagreement’’ may be',
2385:'filed, the officer designated to receive service of process and the addresses for delivery of requests, appeals, and service of',
2386:'process. in addition, it references the notice of systems of records and notices of the routine uses of the information',
2387:'in the system required by 5 u.s.c. 552a3, 4 and 11 and published annually by the office of the federal',
2388:'register in ‘‘privacy act issuances’’. 2. requests for notification and access to records and accountings of disclosures. initial determination under',
2389:'31 cfr 1.26, whether to grant requests for notification and access to records and accountings of disclosures for 72 office',
2390:'of the secretary of the treasury the alcohol and tobacco tax and trade bureau, will be made by the director,',
2391:'regulations and rulings division, or the delegate of such officer. requests may be mailed or delivered in person to: privacy',
2392:'act request, director, regulations and rulings division, alcohol and tobacco tax and trade bureau, 1310 g street, nw., box 12,',
2393:'washington, dc 20005. requests may also be faxed to 202–453–2331. 3. requests for amendment of record. initial determinations under 31',
2394:'cfr 1.27 a through d with respect to requests to amend records maintained by the alcohol and tobacco tax and',
2395:'trade bureau will be made by the director, regulations and rulings division. requests for amendment of records may be mailed',
2396:'or delivered in person to: privacy act request, director, regulations and rulings division, alcohol and tobacco tax and trade bureau,',
2397:'1310 g street nw., box 12, washington, dc 20005. requests may also be faxed to 202–453–2331. the bureau will process',
2398:'a faxed request when the request meets the identity verification requirements outlined in paragraph 4a of this appendix. 4. verification',
2399:'of identity. a in addition to the requirements specified in 31 cfr 1.26d of this appendix, each request for notification,',
2400:'access or amendment of records made by mail or fax shall contain the requesting individual’s date and place of birth',
2401:'and a statement signed by the requester asserting his or her identity and stipulating that the requester understands that knowingly',
2402:'or willfully seeking or obtaining access to records about another person under false pretenses is a misdemeanor and punishable by',
2403:'a fine of up to $5,000 provided, that the alcohol and tobacco tax and trade bureau may require a signed',
2404:'notarized statement verifying the identity of the requester. b individuals making requests in person will be required to exhibit at',
2405:'least two acceptable identifying documents such as employee identification cards, driver’s license, medical cards, or other documents sufficient to verify',
2406:'the identity of the requester. c the parent or guardian of a minor or a person judicially determined to be',
2407:'incompetent, shall in addition to establishing the identity of the minor or other person he represents as required in a',
2408:'and b, establish his own parentage or guardianship by furnishing a copy of a birth certificate showing parentage or other',
2409:'satisfactory documentation or a court order establishing the guardianship. 5. request for physical inspection of records. upon determining that a',
2410:'request for the physical inspection of records is to be granted, the requester shall be notified in writing of the',
2411:'determination, and when and where the records may be inspected. the inspection of records will be made at the alcohol',
2412:'and tobacco tax and trade bureau field office or other facility located nearest to the resi pt. 1, subpt. c,',
2413:'app. e dence of the individual making the request. such inspection shall be conducted during the regular business hours of',
2414:'the field office or other facility where the disclosure is made. a person of the requester’s own choosing may accompany',
2415:'the requester provided the requester furnishes a written statement authorizing the disclosure of the requester’s record in the accompanying person’s',
2416:'presence. the record inspection will be made in the presence of a representative of the bureau. following the inspection of',
2417:'the record, the individual will acknowledge in writing the fact that he or she had an opportunity to inspect the',
2418:'requested record. 6. requests for copies of records without prior physical inspection. upon determining that an individual’s request for copies',
2419:'of his or her records without prior physical inspection is to be granted, the requester shall be notified in writing',
2420:'of the determination, and the location and time for his or her receipt of the requested copies. the copies will',
2421:'be made available at the alcohol and tobacco tax and trade bureau field office or other facility located nearest to',
2422:'the residence of the individual making the request, unless the individual requests that the documents be sent by mail. copies',
2423:'shall be received by the requester during the regular business hours of the field office or other facility where the',
2424:'disclosure is made. transfer of the copies to the individual shall be conditioned upon payment of copying costs and his',
2425:'presentation of at least two acceptable identifying documents such as employee identification cards, driver’s license, medical cards, or other documents',
2426:'sufficient to verify the identity of the requester. following the receipt of the copies in person, the individual will acknowledge',
2427:'receipt in writing. 7. administrative appeal of initial determination refusing to amend record. appellate determinations under 31 cfr 1.27e with',
2428:'respect to records of the alcohol and tobacco tax and trade bureau, including extensions of time on appeal, will be',
2429:'made by the administrator or the delegate of such officer. appeals should be addressed to, or delivered in person to:',
2430:'privacy act amendment appeal, administrator, alcohol and tobacco tax and trade bureau, 1310 g street, nw., box 12, washington, dc',
2431:'20005. 8. statements of disagreement. ‘‘statements of disagreement’’ as described in 31 cfr 1.27e4 shall be filed with the official',
2432:'signing the notification within 35 days of the date of such notification and should be limited to one page. 9.',
2433:'service of process. service of process will be received by the administrator of the alcohol and tobacco tax and trade',
2434:'bureau or the delegate of such official and shall be delivered to the following location: administrator, alcohol and tobacco tax',
2435:'and trade bureau, 1310 g street, nw., box 73 pt. 1, subpt. c, app. f 12, washington, dc 20005, attention:',
2436:'chief counsel. 10. annual notice of systems of records. the annual notice of systems of records is published by the',
2437:'office of the federal register, as specified in 5 u.s.c. 552af. the publication is entitled ‘‘privacy act issuances’’. any specific',
2438:'requirements for access, including identification requirements, in addition to the requirements set forth in 31 cfr 1.26 and 1.27 are',
2439:'indicated in the notice for each pertinent system. [76 fr 62298, oct. 7, 2011] appendix f to subpart c of',
2440:'part 1— bureau of engraving and printing 1. in general. this appendix applies to the bureau of engraving and printing.',
2441:'it sets forth specific notification and access procedures with respect to particular systems of records including identification requirements, identifies the',
2442:'officers designated to make the initial determinations with respect to notification and access to records and accountings of disclosures of',
2443:'records. this appendix also sets forth the specific procedures for requesting amendment of records and identifies the officers designated to',
2444:'make the initial and appellate determinations with respect to requests for amendment of records. it identifies the officers designated to',
2445:'grant extensions of time on appeal, the officers with whom ‘‘statements of disagreement may be filed, the officer designated to',
2446:'receive service of process and the addresses for delivery of requests, appeals, and service of process. in addition, it references',
2447:'the notice of systems of records and notices of the routine uses of the information in the system required by',
2448:'5 u.s.c. 552a e 4 and 11 and published annually by the office of the federal register in ‘‘privacy act',
2449:'issuances.’’ 2. requests for notification and access to records and accountings of disclosures. initial determinations under 31 cfr 1.26, whether',
2450:'to grant requests for notification and access to records and accountings of disclosures for the bureau of engraving and printing,',
2451:'will be made by the head of the organizational unit having immediate custody of the records requested, or the delegate',
2452:'of such official. requests for access to records contained within a particular system of records should be submitted to the',
2453:'address indicated for that system in the access section of the notices published by the office of the federal register',
2454:'in ‘‘privacy act issuances.’’ requests for information and specific guidance should be addressed to: privacy act request, disclosure officer executive',
2455:'assistant to the director, room 104–18m, bureau of engraving and printing, washington, dc 20228. 3. requests for amendment of records.',
2456:'initial determination under 31 cfr 1.27 a through 31 cfr subtitle a 7–1–16 edition d, whether to grant request to',
2457:'amend records will be made by the head of the organizational unit having immediate custody of the records or the',
2458:'delegate of such official. requests for amendment should be addressed as indicated in the appropriate system notice in ‘‘privacy act',
2459:'issuances’’ published by the office of the federal register. requests for information and specific guidance on where to send requests',
2460:'for amendment should be addressed to: privacy act amendment request, disclosure officer executive assistant to the director, bureau of engraving',
2461:'and printing, room 104–18m, washington, dc 20228. 4. administrative appeal of initial determinations refusing amendment of records. appellate determinations refusing',
2462:'amendment of records under 31 cfr 1.27e including extensions of time on appeal, with respect to records of the bureau',
2463:'of engraving and printing will be made by the director of the bureau or the delegate of such officer. appeals',
2464:'made by mail should be addressed to, or delivered personally to: privacy act amendment appeal, disclosure officer executive assistant to',
2465:'the director, room 104– 18m, bureau of engraving and printing, washington, dc 20228. 5. statements of disagreement. ‘‘statements of disagreement’’',
2466:'under 31 cfr 1.27e48 shall be filed with the official signing the notification of refusal to amend at the address',
2467:'indicated in the letter of notification within 35 days of the date of such notification and should be limited to',
2468:'one page. 6. service of process. service of process will be received by the chief counsel of the bureau of',
2469:'engraving and printing and shall be delivered to the following location: chief counsel, bureau of engraving and printing, room 109–m,',
2470:'14th and c streets, sw., washington, dc 20228. 7. verification of identity. an individual seeking notification or access to records,',
2471:'or seeking to amend a record, or seeking an accounting of disclosures, must satisfy one of the following identification requirements',
2472:'before action will be taken by the bureau of engraving and printing on any such request: i an individual appearing',
2473:'in person may establish identity by the presentation of a single document bearing a photograph such as a passport or',
2474:'identification badge or by the presentation of two items of identification which do not bear a photograph, but do bear',
2475:'both a name and signature such as a credit card. ii an individual may establish identity through the mail by',
2476:'a signature, address, and one other identifier such as a photocopy of a driver’s license or other document bearing the',
2477:'individual’s signature. iii notwithstanding subdivisions i and ii of this subparagraph, an individual who 74 office of the secretary of',
2478:'the treasury so desires, may establish identity by providing a notarized statement, swearing or affirming to such individual’s identity and',
2479:'to the fact that the individual understands the penalties provided in 5 u.s.c. 552a13 for requesting or obtaining access to',
2480:'records under false pretenses. notwithstanding subdivision i, ii, or iii of this subparagraph, the executive assistant or other designated official',
2481:'may require additional proof of an individual’s identity before action will be taken on any request if such official determines',
2482:'that it is necessary to protect against unauthorized disclosure of information in a particular case. in addition, a parent of',
2483:'any minor or a legal guardian of any individual will be required to provide adequate proof of legal relationship before',
2484:'such person may act on behalf of such minor or such individual. 8. annual notice of systems of records. the',
2485:'annual notice of systems of records is published by the office of the federal register, as specified in 5 u.s.c.',
2486:'522af. the publication is entitled ‘‘privacy act issuances’’. any specific requirements for access, including identification requirements, in addition to the',
2487:'requirements set forth in 31 cfr 1.26 and 1.27 are indicated in the notice for the pertinent system. appendix g',
2488:'to subpart c of part 1— financial management service 1. in general. this appendix applies to the financial management service.',
2489:'it sets forth specific notification and access procedures with respect to particular systems of records, identifies the officers designated to',
2490:'make the initial determinations with respect to notification and access to records and accountings of disclosures of records. this appendix',
2491:'also sets forth the specific procedures for requesting amendment of records and identifies the officers designated to make the initial',
2492:'and appellate determinations with respect to requests for amendment of records. it identifies the officers designated to grant extensions of',
2493:'time on appeal, the officers with whom ‘‘statements of disagreement’’ may be filed, the officer designated to receive service of',
2494:'process and the addresses for delivery of requests, appeals, and service of process. in addition, it references the notice of',
2495:'systems of records and notices of the routine uses of the information in the system required by 5 u.s.c. 552ae',
2496:'4 and 11 and published annually by the office of the federal register in ‘‘privacy act issuances’’. 2. requests for',
2497:'notification and access to records and accountings of disclosures. initial determinations under 31 cfr 1.26, whether to grant requests for',
2498:'notification and access to records and accountings of disclosures for the financial management service, will be made by the head',
2499:'of the organizational unit having immediate custody of the records re pt. 1, subpt. c, app. g quested or an',
2500:'official designated by this official. this is indicated in the appropriate system notice in ‘‘privacy act issuances’’ published annually by',
2501:'the office of the federal register. requests for information and specific guidance on where to send requests for records may',
2502:'be mailed or delivered personally to: privacy act request, disclosure officer, financial management service, room 108, treasury department annex no.',
2503:'1, pennsylvania avenue and madison place, nw., washington, dc 20226. 3. requests for amendment of records. initial determination under 31',
2504:'cfr 1.27a through d, whether to grant requests to amend records will be made by the head of the organzational',
2505:'unit having immediate custody of the records or the delegate of such official. requests for amendment should be addressed as',
2506:'indicated in the appropriate system notice in ‘‘privacy act issuances’’ published by the office of the federal register. requests for',
2507:'information and specific guidance on where to send requests for amendment should be addressed to: privacy act amendment request, disclosure',
2508:'officer, financial management service, department of the treasury, treasury annex no. 1, washington, dc 20226. 4. administrative appeal of initial',
2509:'determinations refusing amendment of records. appellate determinations refusing amendment of records under 31 cfr 1.27e incuding extensions of time on',
2510:'appeal, with respect to records of the financial management service will be made by the commissioner or the delegate of',
2511:'such official. appeals made by mail should be addressed to, or delivered personally to: privacy act amendment appeal commissioner, financial',
2512:'management service privacy, department of the treasury, room 618, treasury annex no. 1, pennsylvania avenue and madison place, nw., washington,',
2513:'dc 20226. 5. statements of disagreement. ‘‘statements of disagreement’’ under 31 cfr 1.27e4i shall be filed with the official signing',
2514:'the notification of refusal to amend at the address indicated in the letter of notification within 35 days of the',
2515:'date of such notification and should be limited to one page. 6. service of process. service of process will be',
2516:'received by the commissioner, financial management service or the delegate of such official and shall be delivered to the following',
2517:'location: commissioner, financial management service privacy, department of the treasury, room 618, treasury annex no. 1, pennsylvania avenue and madison',
2518:'place, nw, washington, dc 20226. 7. annual notice of systems of records. the annual notice of systems of records is',
2519:'published by the office of the federal register, as specified in 5 u.s.c. 552af. the publication is entitled ‘‘privacy act',
2520:'issuances’’. any specific requirements for access, including identification requirements, in addition 75 pt. 1, subpt. c, app. h to the',
2521:'requirements set forth in 31 cfr 1.26 and 1.27 are indicated in the notice for the pertinent system. appendix h',
2522:'to subpart c of part 1— united states mint 1. in general. this appendix applies to the united states mint.',
2523:'it sets forth specific notification and access procedures with respect to particluar systems of records, identifies the officers designated to',
2524:'make the initial determinations with respect to notification and access to records and accountings of disclosures of records. this appendix',
2525:'also sets forth the specific procedures for requesting amendment of records and identifies the officers designated to make the initial',
2526:'and appellate determinations with respect to requests for amendment of records. it identifies the officers designated to grant extensions of',
2527:'time on appeal, the officers with whom ‘‘statements of disagreement’’ may be filed, the officer designated to receive service of',
2528:'process and the addresses for delivery of requests, appeals, and service of process. in addition, it references the notice of',
2529:'systems of records and notices of the routine uses of the information in the system required by 5 u.s.c. 552ae',
2530:'4 and 11 and published annually by the office of the federal register in ‘‘privacy act issuances’’. 2. requests for',
2531:'notification and access to records and accountings of disclosures. initial determinations under 31 cfr 1.26, whether to grant requests for',
2532:'notification and access to records and accountings of disclosures for the united states mint will be made by the head',
2533:'of the organizational unit having immediate custody of the records requested or an official designated by this official. this is',
2534:'indicated in the appropriate system notice in ‘‘privacy act issuances’’ published annually by the office of the federal register. requests',
2535:'should be directed to the superintendent or officer in charge of the facility in which the records are located or',
2536:'to the chief, administrative programs division. requests for information and specific guidance on where to send requests for records may',
2537:'be mailed or delivered personally to: privacy act request, chief, administrative programs division, united states mint, judiciary square building, 633',
2538:'3rd street, n.w, washington, dc 20220. 3. requests for amendment of records. initial determination under 31 cfr 1.27 a through',
2539:'d, whether to grant requests to amend records will be made by the head of the mint installation having immediate',
2540:'custody of the records or the delegated official. requests should be mailed or delivered personally to: privacy act amendment request,',
2541:'freedom of information and privacy acts officer, united states mint, judiciary square building, 633 3rd street, washington, dc 20220. 31',
2542:'cfr subtitle a 7–1–16 edition 4. administrative appeal of initial determinations refusing amendment of records. appellate determinations refusing amendment of',
2543:'records under 31 cfr 1.27 including extensions of time on appeal, with respect to records of the united states mint',
2544:'will be made by the director of the mint or the delegate of the director. appeals made by mail should',
2545:'be addressed to, or delivered personally to: privacy act amendment appeal, united states mint, judiciary square building, 633 3rd street,',
2546:'nw, washington, dc 20220. 5. statements of disagreement. ‘‘statements of disagreement’’ under 31 cfr 1.27 e4i shall be filed with',
2547:'the official signing the notification of refusal to amend at the address indicated in the letter of notification within 35',
2548:'days of the date of such notification and should be limited to one page. 6. service of process. service of',
2549:'process will be received by the director of the mint and shall be delivered to the following location: director of',
2550:'the mint, judiciary square building, 633 3rd street, nw., washington, dc 20220. 7. annual notice of systems of records. the',
2551:'annual notice of systems of records is published by the office of the federal register, as specified in 5 u.s.c.',
2552:'552af. the publication is entitled ‘‘privacy act issuances’’. any specific requirements for access, including identification requirements, in addition to the',
2553:'requirements set forth in 31 cfr 1.26 and 1.27 are indicated in the notice for the pertinent system. appendix i',
2554:'to subpart c of part 1— bureau of the public debt 1. in general. this appendix applies to the bureau',
2555:'of the public debt. it sets forth specific notification and access procedures with respect to particular systems of records, identifies',
2556:'the officers designated to make the initial determinations with respect to notification and access to records and accountings of disclosures',
2557:'of records. this appendix also sets forth the specific procedures for requesting amendment of records and identifies the officers designated',
2558:'to make the initial and appellate determinations with respect to requests for amendment of records. it identifies the officer designated',
2559:'to grant extension of time on appeal, the officers with whom ‘‘statements of disagreement’’ may be filed, the officer designated',
2560:'to receive service of process and the addresses for delivery of requests, appeals, and service of process. in addition, it',
2561:'references the notice of systems of records and notices of the routine uses of the information in the system required',
2562:'by 5 u.s.c. 552ae 4 and 11 and published annually by the office of the federal register in ‘‘privacy act',
2563:'issuances’’. 2. requests for notification and access to records and accountings of disclosures. initial 76 office of the secretary of',
2564:'the treasury determinations under 31 cfr 1.26, whether to grant requests for notification and access to records and accountings of',
2565:'disclosures for the bureau of public debt, will be made by the head of the organizational unit having immediate custody',
2566:'of the records requested or an official designated by this official. this is indicated in the appropriate system notice in',
2567:'‘‘privacy act issuances’’ published annually by the office of the federal register. requests for information and specific guidance on where',
2568:'to send requests for records may be mailed or delivered personally to: privacy act request, disclosure officer, administrative resource center,',
2569:'bureau of the public debt, department of the treasury, 200 third street, room 211, parkersburg, wv 26101–5312. 3. requests for',
2570:'amendment of records. initial determination under 31 cfr 1.27 a through d, whether to grant requests to amend records will',
2571:'be made by the head of the organizational unit having immediate custody of the records or the delegate of such',
2572:'official. requests for amendment should be addressed as indicated in the appropriate system notice in ‘‘privacy act issuances’’ published by',
2573:'the office of the federal register. requests for information and specific guidance on where to send requests for amendment should',
2574:'be addressed to: privacy act amendment request, disclosure officer, administrative resource center, bureau of the public debt, department of the',
2575:'treasury, 200 third street, room 211, parkersburg, wv 26101– 5312. 4. administrative appeal of initial determinations refusing amendment of records.',
2576:'appellate determinations refusing amendment of records under 31 cfr 1.27e including extensions of time on appeal, with respect to records',
2577:'of the bureau of the public debt will be made by the executive director, administrative resource center, bureau of the',
2578:'public debt or the delegate of such officer. appeals made by mail should be addressed to, or delivered personally to:',
2579:'privacy act amendment appeal, chief counsel, bureau of the public debt, department of the treasury, executive director, administrative resource center,',
2580:'bureau of the public debt. 5. statements of disagreement. ‘‘statements of disagreement’’ under 31 cfr 1.27 e4i shall be filed',
2581:'with the official signing the notification of refusal to amend at the address indicated in the letter of notification within',
2582:'35 days of the date of such notification and should be limited to one page. 6. service of process. service',
2583:'of process will be received by the chief counsel of the bureau of the public debt and shall be delivered',
2584:'to the following location: chief counsel, bureau of the public debt, department of the treasury, 200 third street, room g–15,',
2585:'parkersburg, wv 26106–1328. 7. annual notice of systems of records. the annual notice of systems of records is pub pt.',
2586:'1, subpt. c, app. j lished by the office of the federal register, as specified in 5 u.s.c. 552af. the',
2587:'publication is entitled ‘‘privacy act issuances’’. any specific requirements for access, including identification requirements, in addition to the requirements set',
2588:'forth in 31 cfr 1.26 and 1.27 are indicated in the notice for the pertinent system. appendix j to subpart',
2589:'c of part 1— office of the comptroller of the currency 1. in general. this appendix applies to the office',
2590:'of the comptroller of the currency. it sets forth specific notification and access procedures with respect to particular systems of',
2591:'records, identifies the officers designated to make the initial determinations with respect to notification and access to records and accountings',
2592:'of disclosures of records. this appendix also sets forth the specific procedures for requesting amendment of records and identifies the',
2593:'officers designated to make the intial and appellate determinations with respect to requests for amendment of records. it identifies the',
2594:'officers designated to grant extensions of time on appeal, the officers with whom ‘‘statements of disagreement’’ may be filed, the',
2595:'officer designated to receive service of process and the addresses for delivery of requests, appeals, and service of process. in',
2596:'addition, it references the notice of systems of records and notices of the routine uses of the information in the',
2597:'system required by 5 u.s.c. 552ae 4 and 11 and published annually by the office of the federal register in',
2598:'‘‘privacy act issuances’’. 2. requests for notification and access to records and accountings of disclosures. initial determinations under 31 cfr',
2599:'1.26 whether to grant requests for notification and access to records and accountings of disclosures for the office of the',
2600:'comptroller of the currency will be made by the head of the organizational unit having immediate custody of the records',
2601:'requested or the delegate of that official. this is indicated in the appropriate system notice in ‘‘privacy act issuances’’ published',
2602:'biennially by the office of the federal register. requests for information and specific guidance on where to send requests for',
2603:'records shall be mailed or delivered personally to: disclosure officer, communications division, office of the comptroller of the currency, 250',
2604:'e street, sw, washington, dc 20219. 3. requests for amendment of records. initial determinations under 31 cfr 1.27 a through',
2605:'d whether to grant requests to amend records will be made by the comptroller’s delegate or the head of the',
2606:'organizational unit having immediate custody of the records or the delegate of that official. requests for amendment shall be mailed',
2607:'or delivered personally to: disclosure officer, 77 pt. 1, subpt. c, app. k communications division, office of the comptroller of',
2608:'the currency, 250 e street, sw., washington, dc 20219. 4. administrative appeal of initial determinations refusing amendment of records. appellate',
2609:'determinations refusing amendment of records under 31 cfr 1.27e including extensions of time on appeal, with respect to records of',
2610:'the office of the comptroller of the currency will be made by the comptroller of the currency or the comptroller’s',
2611:'delegate. appeals shall be mailed or delivered personally to: disclosure officer, communications division, office of the comptroller of the currency,',
2612:'250 e street, sw., washington, dc 20219. 5. statements of disagreement. ‘‘statements of disagreement’’ under 31 cfr 1.27e4i shall be',
2613:'filed with the occ’s director of communications at the address indicated in the letter of notification within 35 days of',
2614:'the date of such notification and should be limited to one page. 6. service of process. service of process shall',
2615:'be delivered to the chief counsel or the chief counsel’s delegate at the following location: office of the comptroller of',
2616:'the currency, 250 e street, sw., washington, dc 20219. 7. annual notice of systems of records. the annual notice of',
2617:'systems of records is published by the office of the federal register, as specified in 5 u.s.c. 552af. the publication',
2618:'is entitled ‘‘privacy act issuances’’. any specific requirements for access, including identification requirements, in addition to the requirements set forth',
2619:'in 31 cfr 1.26 and 1.27 are indicated in the notice for the pertinent system. [52 fr 26305, july 14,',
2620:'1987, as amended at 60 fr 57333, nov. 15, 1995; 67 fr 34402, may 14, 2002] appendix k to subpart',
2621:'c of part 1— federal law enforcement training center 1. in general. this appendix applies to the federal law enforcement',
2622:'training center. it sets forth specific notification and access procedures with respect to particular systems of records, identifies the officers',
2623:'designated to make the initial determinations with respect to notification and access to records and accountings of disclosure of records.',
2624:'this appendix also sets forth the specific procedures for requesting amendment of records and identifies the officers designated to make',
2625:'the initial and appellate determinations with respect to requests for amendment of records. it identifies the officers designated to grant',
2626:'extensions of time on appeal, the officers with whom ‘‘statements of disagreement’’ may be filed, the officer designated to receive',
2627:'service of process and the addresses for delivery of requests, appeals, and service of process. in addition, 31 cfr subtitle',
2628:'a 7–1–16 edition it references the notice of systems of records and notices of the routine uses of the information',
2629:'in the system required by 5 u.s.c. 552ae 4 and 11 and published annually by the office of the federal',
2630:'register, in ‘‘privacy act issuances’’. 2. requests for notification and access to records and accounting of disclosures. initial determinations under',
2631:'31 cfr 1.26, whether to grant requests for notification and acess to records and accounting of disclosures for the federal',
2632:'law enforcement training center, will be made by the head of the organizational unit having immediate custody of the records',
2633:'requested or an official designated by this official. this is indicated in the appropriate system notice in ‘‘privacy act issuances’’',
2634:'published annually by the office of the federal register. requests for information and specific guidance on where to send requests',
2635:'for records may be mailed or delivered personally to: privacy act request, library building 262, federal law enforcement training center,',
2636:'glynco, georgia 31524. 3. requests for amendment of records. initial determinations under 31 cfr 1.27 a through d, whether to',
2637:'grant requests to amend records will be made by the head of the organizational unit having immediate custody of the',
2638:'records or the delegate of such official. requests for amendment should be addressed as indicated in the appropriate system notice',
2639:'in ‘‘privacy act issuances’’ published by the office of the federal register. requests for information and specific guidance on where',
2640:'to send requests for amendment should be addressed to: privacy act amendment request, federal law enforcement training center, glynco, georgia',
2641:'31524. 4. administrative appeal of initial determinations refusing amendment of records. appellate determinations refusing amendment of records under 31 cfr',
2642:'1.27e including extensions of time on appeal, with respect to records of the federal law enforcement training center will be',
2643:'made by the assistant secretary enforcement, department of the treasury or the delegate of such officer. appeals made by mail',
2644:'should be addressed to, or delivered personally to: privacy act amendment appeal, fletc, assistant secretary enforcement, department of the treasury,',
2645:'1500 pennsylvania avenue, nw., room 4312, washington, dc 20220. 5. statements of disagreement. ‘‘statements of disagreement’’ under 31 cfr 1.27e4i',
2646:'shall be filed with the official signing the notification of refusal to amend at the address indicated in the letter',
2647:'of notification within 35 days of the date of such notification and should be limited to one page. 6. service',
2648:'of process. service of process will be received by the general counsel of the department of the treasury or the',
2649:'delegate of 78 office of the secretary of the treasury pt. 1, subpt. c, app. l such official and shall',
2650:'be delivered to the following location: general counsel, department of the treasury, room 3000, main treasury building, 1500 pennsylvania avenue,',
2651:'nw., washington, dc 20220. 7. annual notice of systems of records. the annual notice of systems of records is published',
2652:'by the office of the federal register, as specified in 5 u.s.c. 552af. the publication is entitled ‘‘privacy act issuances’’.',
2653:'any specific requirements for access, including identification requirements, in addition to the requirements set forth in 31 cfr 1.26 and',
2654:'1.27 are indicated in the notice for the pertinent system. [52 fr 26305, july 14, 1987. redesignated at 65 fr',
2655:'2334, jan. 14, 2000] appendix l to subpart c of part 1— office of thrift supervision 1. in general. this',
2656:'appendix applies to the office of thrift supervision. it sets forth specific notification and access procedures with respect to particular',
2657:'systems of records, and identifies the officers designated to make the initial determinations with respect to notification and access to',
2658:'records, the officers designated to make the initial and appellate determinations with respect to requests for amendment of records, the',
2659:'officers designated to grant extensions of time on appeal, the officers with whom ‘‘statement of disagreement’’ may be filed, the',
2660:'officer designated to receive services of process and the addresses for delivery of requests, appeals, and service of process. in',
2661:'addition, it references the notice of systems of records and notices of the routine uses of the information in the',
2662:'system required by 5 u.s.c. 552ae 4 and 11 and published biennially by the office of the federal register in',
2663:'‘‘privacy act issuances.’’ 2. requests for notification and access to records and accounting of disclosures. initial determinations under 31 cfr',
2664:'1.26, whether to grant requests for notification and access to records and accountings of disclosures for the office of thrift',
2665:'supervision, will be made by the head of the organizational unit having immediate custody of the records requested, or the',
2666:'delegate of such official. this information is contained in the appropriate system notice in the ‘‘privacy act issuances,’’ published biennially',
2667:'by the office of the federal register. requests for information and specific guidance on where to send requests for records',
2668:'should be addressed to: privacy act request, chief, disclosure branch, information services division, office of thrift supervision, 1700 g street,',
2669:'nw., washington, dc 20552. requests may be delivered in person to: office of thrift supervision, information services division, 1700 g',
2670:'street, nw., washington, dc. 3. requests for amendments of records. initial determinations under 31 cfr 1.27 a through d with',
2671:'respect to requests to amend records maintained by the office of thrift supervision will be made by the head of',
2672:'the organization or unit having immediate custody of the records or the delegates of such official. requests for amendment of',
2673:'records should be addressed as indicated in the appropriate system notice in ‘‘privacy act issuances’’ published by the office of',
2674:'the federal register. requests for information and specific guidance on where to send these requests should be addressed to: privacy',
2675:'act amendment request, chief, disclosure branch, information services division, office of thrift supervision, 1700 g street, nw., washington, dc 20552.',
2676:'privacy act amendment requests may be delivered in person to: office of thrift supervision, information services division, 1700 g street,',
2677:'nw., washington, dc. 4. administrative appeal of initial determination refusing to amend record. appellate determination under 31 cfr 1.27e with',
2678:'respect to records of the office of thrift supervision, including extensions of time on appeal, will be made by the',
2679:'director, public affairs, office of thrift supervision, or the delegate of such official, as limited by 5 u.s.c. 552ad 2',
2680:'and 3. appeals made by mail should be addressed as indicated in the letter of initial decision or to: privacy',
2681:'act amendment request, chief, disclosure branch, information services division, office of thrift supervision, 1700 g street, nw., washington, dc 20552.',
2682:'appeals may be delivered in person to: office of thrift supervision, information services division, 1700 g street, nw., washington, dc.',
2683:'5. statements of disagreement. ‘‘statements of disagreement’’ as described in 31 cfr 1.27e4 shall be filed with the official signing',
2684:'the notification of refusal to amend at the address indicated in the letter of notification within 35 days of the',
2685:'date of notification and should be limited to one page. 6. service of process. service of process will be received',
2686:'by the corporate secretary of the office of thrift supervision or the delegate of such official and shall be delivered',
2687:'to the following location: corporate secretary, office of thrift supervision, 1700 g street, nw., washington, dc 20552. 7. annual notice',
2688:'of systems of record. the annual notice of systems of records required to be published by the office of the',
2689:'federal register is included in the publication entitled ‘‘privacy act issuances,’’ as specified in 5 u.s.c. 552af. any specific requirements',
2690:'for access, including identification requirements, in addition to the requirements set forth in 31 cfr 1.26 and 1.27 and 8',
2691:'below, and locations for access are indicated in the notice for the pertinent system. 79 pt. 1, subpt. c, app.',
2692:'n 8. verification of identity. an individual seeking notification or access to records, or seeking to amend a record, must',
2693:'satisfy one of the following identification requirements before action will be taken by the office of thrift supervision on any',
2694:'such request: i an individual seeking notification or access to records in person, or seeking to amend a record in',
2695:'person, may establish identity by the presentation of a single official document bearing a photograph such as a passport or',
2696:'identification badge or by the presentation of two items of identification which do not bear a photograph but do bear',
2697:'both a name and signature such as a driver’s license or credit card. ii an individual seeking notification or access',
2698:'to records by mail, or seeking to amend a record by mail, may establish identity by a signature, address, and',
2699:'one other identifier such as a photocopy of a driver’s license or other official document bearing the individual’s signature. iii',
2700:'notwithstanding subdivisions i and ii of this subparagraph, an individual seeking notification or access to records by mail or in',
2701:'person, or seeking to amend a record by mail or in person, who so desires, may establish identity by providing',
2702:'a notarized statement, swearing or affirming to such individual’s identity and to the fact that the individual understands the penalties',
2703:'provided in 5 u.s.c. 552ai3 for requesting or obtaining access to records under false pretenses. alternatively, an individual may provide',
2704:'a statement that the individual understands the penalties provided in 5 u.s.c. 552ai3 for requesting or obtaining access to records',
2705:'under false pretenses which is subscribed by the individual as true and correct under penalty of perjury pursuant to 28',
2706:'u.s.c. 1746. notwithstanding subdivision i, ii, or iii of this subparagraph, a designated official may require additional proof of an',
2707:'individual’s identity before action will be taken on any request, if such official determines that it is necessary to protect',
2708:'against unauthorized disclosure of information in a particular case. in addition, a parent of any minor or a legal guardian',
2709:'of any individual will be required to provide adequate proof of legal relationship before such person may act on behalf',
2710:'of such minor or such individual. [60 fr 31633, june 16, 1995. redesignated at 65 fr 2334, jan. 14, 2000]',
2711:'appendix m to subpart c of part 1 [reserved] appendix n to subpart c of part 1— financial crimes enforcement',
2712:'network 1. in general. this appendix applies to the financial crimes enforcement network fincen. it sets forth specific notification 31',
2713:'cfr subtitle a 7–1–16 edition and access procedures with respect to particular systems of records, and identifies the officers designated',
2714:'to make the initial determinations with respect to notification and access to records and accountings of disclosures of records. this',
2715:'appendix also sets forth the specific procedures for requesting amendment of records and identifies the officers designated to make the',
2716:'initial and appellate determinations with respect to requests for amendment of records. it identifies the officers designated to grant extensions',
2717:'of time on appeal, the officers with whom ‘‘statements of disagreement’’ may be filed, the officer designated to receive service',
2718:'of process and the addresses for delivery of requests, appeals, and service of process. in addition, it references the notice',
2719:'of systems of records and notices of the routine uses of the information in the system required by 5 u.s.c.',
2720:'552a4 and 11 and published biennially by the office of the federal register in ‘‘privacy act issuances.’’ 2. requests for',
2721:'notification and access to records and accountings of disclosures. initial determinations under 31 cfr 1.26, whether to grant requests for',
2722:'notification and access to records and accountings of disclosures for fincen will be made by the freedom of information/ privacy',
2723:'act officer, fincen. requests may be mailed to: privacy act request, financial crimes enforcement network, post office box 39, vienna,',
2724:'va 22183. 3. requests for amendments of records. initial determinations under 31 cfr 1.27a through d whether to grant requests',
2725:'to amend records maintained by fincen will be made by the freedom of information/privacy act officer, fincen. requests may be',
2726:'mailed to: privacy act request, financial crimes enforcement network, post office box 39, vienna, va 22183. 4. verification of identity.',
2727:'an individual seeking notification or access to records, or seeking to amend a record, or seeking an accounting of disclosures,',
2728:'must satisfy one of the following identification requirements before action will be taken by fincen on any such request: i',
2729:'an individual may establish identity through the mail by a signature, address, and one other identifier such as a photocopy',
2730:'of a driver’s license or other official document bearing the individual’s signature. ii notwithstanding this paragraph 4i, an individual may',
2731:'establish identity by providing a notarized statement, swearing or affirming to such individual’s identity and to the fact that the',
2732:'individual understands the penalties provided in 5 u.s.c. 552ai3 for requesting or obtaining access to records under false pretenses. iii',
2733:'notwithstanding this paragraph 4i and ii, the freedom of information act/privacy act officer or other designated official may require additional',
2734:'proof of an individual’s identity before action will be taken on 80 office of the secretary of the treasury any',
2735:'request, if such official determines that it is necessary to protect against unauthorized disclosure of information in a particular case.',
2736:'in addition, a parent of any minor or a legal guardian of any individual will be required to provide adequate',
2737:'proof of legal relationship before such person may act on behalf of such minor or such individual. 5. administrative appeal',
2738:'of initial determinations refusing amendment of records. appellate determinations refusing amendment of records under 31 cfr 1.27e including extensions of',
2739:'time on appeal with respect to the records of fincen will be made by the director of fincen or the',
2740:'delegate of the director. appeals should be addressed to: privacy act amendment appeal, financial crimes enforcement network, post office box',
2741:'39, vienna, va 22183. 6. statements of disagreement. ‘‘statements of disagreement’’ as described in 31 cfr 1.27e4 shall be filed',
2742:'with the official signing the notification of refusal to amend at the address indicated in the letter of notification within',
2743:'35 days of the date of such notification and should be limited to one page. 7. service of process. service',
2744:'of process will be received by the chief counsel of fincen and shall be delivered to the following location: office',
2745:'of chief counsel, financial crimes enforcement network, post office box 39, vienna, va 22183. 8. biennial notice of systems of',
2746:'records. the biennial notice of systems of records is published by the office of the federal register, as specified in',
2747:'5 u.s.c. 552af. the publication is entitled ‘‘privacy act issuances.’’ any specific requirements for access, including identification requirements, in addition',
2748:'to the requirements set forth in 31 cfr 1.26 and 1.27 and paragraph 4 of this appendix are indicated in',
2749:'the notice for the pertinent system. [68 fr 55311, sept. 25, 2003] part 2—national security information sec. 2.1 processing of',
2750:'mandatory declassification review requests. 2.2 access to classified information by historical researchers, former treasury presidential and vice presidential appointees, and',
2751:'former presidents and vice presidents. authority: 31 u.s.c. 321, e.o. 12958, 60 fr 19825, e.o. 13292, 68 fr 15315. source:',
2752:'72 fr 63104, nov. 8, 2007, unless otherwise noted. § 2.1 § 2.1 processing of mandatory declassification review requests. a',
2753:'except as provided by section 3.4b of executive order 13292, further amendment to executive order 12958, as amended, classified national',
2754:'security information, all information classified by the department of the treasury under these orders or any predecessor executive order shall',
2755:'be subject to mandatory declassification review by the department, if: 1 the request for a mandatory declassification review describes the',
2756:'document or material containing the information with sufficient specificity to enable treasury personnel to locate it with a reasonable amount',
2757:'of effort; 2 the information is not exempt from search and review under sections 105c, 105d, or 701 of the',
2758:'national security act of 1947 50 u.s.c. 431, 432 and 432a; and 3 the information has not been reviewed for',
2759:'declassification within the past 2 years or the information is not the subject of pending litigation. b requests for classified',
2760:'records originated by the department of the treasury shall be directed to the office of security programs, attention: assistant director',
2761:'information security, 1500 pennsylvania avenue, nw., washington, dc 20220. upon receipt of each request for mandatory declassification review, pursuant to',
2762:'section 3.5 of executive order 13292, the following procedures will apply: 1 the office of security programs will acknowledge receipt',
2763:'of the request. 2i a mandatory declassification review request need not identify the requested information by date or title of',
2764:'the responsive records, but must be of sufficient specificity to allow treasury personnel to locate records containing the information sought',
2765:'with a reasonable amount of effort. whenever a request does not reasonably describe the information sought, the requester will be',
2766:'notified by the office of security programs that unless additional information is provided or the scope of the request is',
2767:'narrowed, no further action will be undertaken with respect to the request. ii if treasury has reviewed the information within',
2768:'the past 2 years and 81 § 2.1 determined that all or part thereof remains classified, or the information is',
2769:'the subject of pending litigation, the requester shall be so informed and advised of the requester’s appeal rights. 3 the',
2770:'office of security programs will determine the appropriate treasury offices or bureaus to conduct the mandatory declassification review. the office',
2771:'of security programs will also advise treasury and/or bureau reviewing officials concerning the mandatory declassification review process. classified information relating',
2772:'to intelligence activities including special activities, intelligence sources or methods, or cryptology will also be coordinated with the office of',
2773:'the assistant secretary intelligence and analysis. as appropriate, the office of security programs will refer requests to other federal departments',
2774:'and agencies having a direct interest in the requested documents. 4i treasury personnel undertaking a mandatory declassification review shall make',
2775:'reasonable efforts to determine if particular information may be declassified. reviewing officials may rely on applicable exemption criteria under the',
2776:'freedom of information act, the privacy act, and any other applicable law that authorizes the withholding of information. reviewing officials',
2777:'shall also identify the amount of search and review time required to process each request. barring extenuating circumstances, mandatory declassification',
2778:'reviews for reasonably small volumes of records should be completed in a timely fashion. a final determination regarding large volumes',
2779:'of records should ordinarily be made within one year of treasury’s receipt of any mandatory declassification review request. ii if',
2780:'the director, office of security programs determines that a treasury office or bureau responsible for conducting a mandatory declassification review',
2781:'is not making reasonable efforts to review classified information subject to a mandatory declassification request, the director may authorize treasuryand/or',
2782:'bureauoriginated information to be declassified in consultation with the department’s senior agency official. 31 cfr subtitle a 7–1–16 edition iii',
2783:'if information cannot be declassified in its entirety, reasonable efforts, consistent with applicable law, will be made to release those',
2784:'declassified portions of the requested information that constitute a coherent segment. upon the denial or partial denial of a declassification',
2785:'request, the requester will be so informed by the office of security programs and advised of the requester’s appeal rights.',
2786:'5i if treasury receives a mandatory declassification review request for information in its possession that were originated by another federal',
2787:'department or agency, the office of security programs will forward the request to that department or agency for a declassification',
2788:'determination, together with a copy of the requested records, a recommendation concerning a declassification determination, and a request to be',
2789:'advised of that department’s or agency’s declassification determination. the office of security programs may, after consultation with the originating department',
2790:'or agency, inform any requester of the referral unless such association is itself classified under executive order 13292 or prior',
2791:'orders. ii mandatory declassification review requests concerning classified information originated by a treasury office or bureau that has been transferred',
2792:'to another federal department or agency will be forwarded to the appropriate successor department or agency for a declassification determination.',
2793:'6 if another federal department or agency forwards a mandatory declassification review request to treasury for information in its custody',
2794:'that was classified by treasury, the office of security programs will: i advise the referring department or agency as to',
2795:'whether it may notify the requester of the referral; and ii respond to the federal department, agency, or requester, as',
2796:'applicable, in accordance with the requirements of this section. 7i upon the denial, in whole or in part, of a',
2797:'request for the mandatory declassification review of information, the office of security programs will so notify the requester in writing',
2798:'and will 82 office of the secretary of the treasury inform the requester of the right to appeal the classification',
2799:'determination within 60 calendar days of the receipt of the classification determination. the notice will also advise the requester of',
2800:'the name and address of the treasury official who will be responsible for deciding an appeal the deciding official. the',
2801:'office of security programs will coordinate appeals with the appropriate treasury offices and bureaus. ii the deciding official should make',
2802:'a determination on an appeal within 30 working days following the receipt of the appeal, or within 60 working days',
2803:'following receipt if the deciding official determines that additional time is required to make a determination and so notifies the',
2804:'requester. the deciding official should notify the requester in writing of treasury’s determination on appeal and, if applicable, the reasons',
2805:'for any whole or partial denial of the appeal. the office of security programs will also notify the requester of',
2806:'their right of a final appeal to the interagency security classification appeals panel, as appropriate, under 32 cfr 2001.33. 8i',
2807:'treasury may charge fees for search, review, and duplicating costs in connection with a mandatory declassification review request. a the',
2808:'fee for services of treasury personnel involved in locating and/or reviewing records will be charged at the rate of a',
2809:'gs–11, step 1 employee, in the washingtonbaltimore federal pay area, in effect when the mandatory declassification review request is received',
2810:'by the office of security programs for searches that take more than two hours or for review times that are',
2811:'greater than two hours. fees may be waived, in writing, by a bureau head or the equivalent treasury official at',
2812:'the assistant secretary level. b there is no fee for duplicating the first 100 pages of fully or partially releasable',
2813:'documents. the cost of additional pages is 20 cents per page. no charges shall be levied for search and/ or',
2814:'review time requiring less than 2 hours. ii if it is estimated that the fees associated with a mandatory declassification',
2815:'review will exceed $100, the office of security programs will notify § 2.2 the requester in writing of the estimated',
2816:'costs and shall obtain satisfactory written assurance of full payment or require the requester to make an advance payment of',
2817:'the entire estimated fee before proceeding to process the request. treasury may request prepayment where the fee is likely to',
2818:'exceed $500. after 60 calendar days without receiving the requester’s written assurance of full payment or agreement to make prepayment',
2819:'of estimated fees or to amend the mandatory declassification review request in a manner as to result in fees acceptable',
2820:'to the requester, treasury may administratively terminate the mandatory declassification review request. failure of a requester to pay fees after',
2821:'billing will result in future requests not being honored. nothing in this paragraph will preclude treasury from taking any other',
2822:'lawful action to recover payment for costs incurred in processing a mandatory declassification review request. iii payment of fees shall',
2823:'be made by check or money order to the treasurer of the united states. fees charged by treasury for mandatory',
2824:'declassification review are separate and distinct from any other fees that may be imposed by a presidential library, the national',
2825:'archives and records administration, or another federal department or agency. § 2.2 access to classified information by historical researchers, former',
2826:'treasury presidential and vice presidential appointees, and former presidents and vice presidents. a access to classified information may be granted',
2827:'only to individuals who have a needtoknow the information. this requirement may be waived, however, for individuals who: 1 are',
2828:'engaged in historical research projects; 2 previously occupied a position in the treasury to which they were appointed by the',
2829:'president under 3 u.s.c. 105a2a, or the vice president under 3 u.s.c. 106a1a; or 3 served as president or vice',
2830:'president. b access to classified information may be granted to individuals described in paragraph a of this section upon: 83',
2831:'pt. 3 1 a written determination by treasury’s senior agency official, under section 5.4d of executive order 13292, that access',
2832:'is consistent with the interest of the national security; and 2 receipt of the individual’s written agreement to safeguard classified',
2833:'information, including taking all appropriate steps to protect classified information from unauthorized disclosure or compromise. this written agreement must also',
2834:'include the individual’s consent to have any and all notes including those prepared or stored in electronic media, whether written',
2835:'or oral reviewed by authorized treasury personnel to ensure that no classified information is contained therein and, if so, that',
2836:'the classified information is not published. cia a historical researcher is not authorized to have access to foreign government information',
2837:'or information classified by another federal department or agency. b a former treasury presidential or vice presidential appointee is only',
2838:'authorized access to classified information that the former official originated, reviewed, signed or received while serving as such an appointee.',
2839:'c a former president or vice president is only authorized access to classified information that was prepared by treasury while',
2840:'that individual was serving as president or vice president. ii granting access to classified information pursuant to this section does',
2841:'not constitute the granting of a security clearance for access to classified information. d treasury personnel will coordinate access to',
2842:'classified information by individuals described in paragraph a of this section with the director, office of security programs, who will',
2843:'ensure that the written agreement described in paragraph b2 of this section is signed as a condition of being granted',
2844:'access to classified information. e any review of classified information by an individual described in paragraph a of this section',
2845:'shall take place in a location designated by the director, office of security programs. such persons must be accompanied at',
2846:'all times by appropriately authorized treasury personnel authorized to have 31 cfr subtitle a 7–1–16 edition access to the classified',
2847:'information being reviewed. all notes including those prepared or stored in electronic media, whether written or oral made by an',
2848:'individual described in paragraph a of this section shall remain in the custody of the office of security programs pending',
2849:'a determination by appropriately cleared subject matter experts that no classified information is contained therein. f an individual described in',
2850:'paragraph a of this section is subject to search, as are all packages or carrying cases prior to entering or',
2851:'leaving treasury. access to treasuryoriginated classified information at another federal department or agency, as may be authorized by the director,',
2852:'office of security programs shall be governed by security protocols in effect at the other federal department or agency. g',
2853:'treasury personnel must perform a physical verification and an accounting of all classified information each time such information is viewed',
2854:'by an individual described in paragraph a of this section. physical verification and an accounting of all classified information shall',
2855:'be made both prior to and after viewing. any discrepancy must be immediately reported to the director, office of security',
2856:'programs. h an individual described in paragraph a of this section may be charged reasonable fees for services rendered by',
2857:'treasury in connection with the review of classified information under this section. to the extent such services involve searching, reviewing,',
2858:'and copying material, the provisions of § 2.1b8 shall apply. part 3—claims regulations and indemnification of department of treasury employees',
2859:'subpart a—claims under the federal tort claims act sec. 3.1 scope of regulations. 3.2 filing of claims. 3.3 legal review.',
2860:'3.4 approval of claims not in excess of $25,000. 3.5 limitations on authority to approve claims. 3.6 final denial of',
2861:'a claim. 84 office of the secretary of the treasury 3.7 action on approved claims. 3.8 statute of limitations. subpart',
2862:'b—claims under the small claims act 3.20 general. 3.21 action by claimant. 3.22 legal review. 3.23 approval of claims. 3.24',
2863:'statute of limitations. subpart c—indemnification of department of treasury employees 3.30 policy. authority: 28 u.s.c. 2672; 28 cfr part 14;',
2864:'5 u.s.c. 301. source: 35 fr 6429, apr. 22, 1970, unless otherwise noted. subpart a—claims under thefederal tort claims act',
2865:'§ 3.1 scope of regulations. a the regulations in this part shall apply to claims asserted under the federal tort',
2866:'claims act, as amended, 28 u.s.c. 2672, accruing on or after january 18, 1967, for money damages against the united',
2867:'states for injury to or loss of property or personal injury or death caused by the negligent or wrongful act',
2868:'or omission of an employee of the department while acting within the scope of his office or employment, under circumstances',
2869:'where the united states if a private person, would be liable to the claimant for such damage, loss, injury, or',
2870:'death, in accordance with the law of the place where the act or omission occurred. the regulations in this subpart',
2871:'do not apply to any tort claims excluded from the federal tort claims act, as amended, under 28 u.s.c. 2680.',
2872:'b unless specifically modified by the regulations in this part, procedures and requirements for filing and handling claims under the',
2873:'federal tort claims act shall be in accordance with the regulations issued by the department of justice, at 28 cfr',
2874:'part 14, as amended. § 3.2 filing of claims. a when presented. a claim shall be deemed to have been',
2875:'presented upon the receipt from a claimant, his duly authorized agent or legal representative of an executed standard form 95',
2876:'§ 3.5 or other written notification of an incident, accompanied by a claim for money damages in a sum certain',
2877:'for injury to or loss of property, or personal injury, or death alleged to have occurred by reason of the',
2878:'incident. b place of filing claim. claims shall be submitted directly or through the local field headquarters to the head',
2879:'of the bureau or office of the department out of whose activities the incident occurred, if known; or if not',
2880:'known, to the general counsel, treasury department, washington, dc 20220. c contents of claim. the evidence and information to be',
2881:'submitted with the claim shall conform to the requirements of 28 cfr 14.4. § 3.3 legal review. any claim that',
2882:'exceeds $500, involves personal injuries or automobile damage, or arises out of an incident that is likely to result in',
2883:'multiple claimants, shall be forwarded to the legal division of the bureau or office out of whose activities the claim',
2884:'arose. the claim, together with the reports of the employee and the investigation, shall be reviewed in the legal division',
2885:'which shall thereupon make a recommendation that the claim be approved, disapproved, or compromised, and shall advise on the need',
2886:'for referral of the claim to the department of justice. this recommendation and advice, together with the file, shall be',
2887:'forwarded to the head of the bureau or office or his designee. [35 fr 6429, apr. 22, 1970, as amended',
2888:'at 48 fr 16253, apr. 15, 1983] § 3.4 approval of claims not in excessof $25,000. a claims not exceeding',
2889:'$25,000 and not otherwise requiring consultation with the department of justice pursuant to 28 cfr 14.6b shall be approved, disapproved,',
2890:'or compromised by the head of the bureau or office or his designee, taking into consideration the recommendation of the',
2891:'legal division. § 3.5 limitations on authority to approve claims. a all proposed awards, compromises or settlements in excess of',
2892:'$25,000 require the prior written approval of the attorney general. 85 § 3.6 b all claims which fall within the',
2893:'provisions of 28 cfr 14.6b require referral to and consultation with the department of justice. c any claim which falls',
2894:'within paragraph a or b of this section shall be reviewed by the general counsel. if the claim, award, compromise,',
2895:'or settlement receives the approval of the general counsel and the head of the bureau or office or his designee,',
2896:'a letter shall be prepared for the signature of the general counsel transmitting to the assistant attorney general, civil division,',
2897:'department of justice, the case for approval or consultation as required by 28 cfr 14.6. such letter shall conform with',
2898:'the requirements set forth in 28 cfr 14.7. § 3.6 final denial of a claim. the final denial of an',
2899:'administrative claim shall conform with the requirements of 28 cfr 14.9 and shall be signed by the head of the',
2900:'bureau or office, or his designee. § 3.7 action on approved claims. a any award, compromise, or settlement in an',
2901:'amount of $2,500 or less shall be processed for payment from the appropriations of the bureau or office out of',
2902:'whose activity the claim arose. b payment of an award, compromise, or settlement in excess of $2,500 and not more',
2903:'than $100,000 shall be obtained by the bureau or office by forwarding standard form 1145 to the claims division, general',
2904:'accounting office. c payment of an award, compromise, or settlement in excess of $100,000 shall be obtained by the bureau',
2905:'by forwarding standard form 1145 to the bureau of government financial operations, department of the treasury, which will be responsible',
2906:'for transmitting the award, compromise, or settlement to the bureau of the budget for inclusion in a deficiency appropriation bill.',
2907:'d when an award is in excess of $25,000, standard form 1145 must be accompanied by evidence that the award,',
2908:'compromise, or settlement has been approved by the attorney general or his designee. 31 cfr subtitle a 7–1–16 edition e',
2909:'when the use of standard form 1145 is required, it shall be executed by the claimant. when a claimant is',
2910:'represented by an attorney, the voucher for payment shall designate both the claimant and his attorney as payees; the check',
2911:'shall be delivered to the attorney, whose address shall appear on the voucher. f acceptance by the claimant, his agent,',
2912:'or legal representative, of any award, compromise or settlement made pursuant to the provisions of section 2672 or 2677 of',
2913:'title 28, united states code, shall be final and conclusive on the claimant, his agent or legal representative and any',
2914:'other person on whose behalf or for whose benefit the claim has been presented, and shall constitute a complete release',
2915:'of any claim against the united states and against any employee of the government whose act or omission gave rise',
2916:'to the claim, by reason of the same subject matter. [35 fr 6429, apr. 22, 1970, as amended at 39',
2917:'fr 19470, june 3, 1974] § 3.8 statute of limitations. claims under this subpart must be presented in writing to',
2918:'the department within 2 years after the claim accrued. subpart b—claims under the small claims act § 3.20 general. the',
2919:'act of december 28, 1922, 42 stat. 1066, the small claims act, authorized the head of each department and establishment',
2920:'to consider, ascertain, adjust, and determine claims of $1,000 or less for damage to, or loss of, privately owned property',
2921:'caused by the negligence of any officer or employee of the government acting within the scope of his employment. the',
2922:'federal tort claims act superseded the small claims act with respect to claims that are allowable under the former act.',
2923:'therefore, claims that are not allowable under the federal tort claims act, for example, claims arising abroad, may be allowable',
2924:'under the small claims act. 86 office of the secretary of the treasury § 3.21 action by claimant. procedures and',
2925:'requirements for filing claims under this section shall be the same as required for filing claims under the federal tort',
2926:'claims act as set forth in subpart a of this part. § 3.22 legal review. claims filed under this subpart',
2927:'shall be forwarded to the legal division of the bureau or office out of whose activities the claim arose. the',
2928:'claim, together with the reports of the employee and the investigation, shall be reviewed in the legal division which shall',
2929:'thereupon make a recommendation that the claim be approved, disapproved or compromised. § 3.23 approval of claims. claims shall be',
2930:'approved, disapproved, or compromised by the head of the bureau or office or his designee, taking into consideration the recommendation',
2931:'of the legal division. § 3.24 statute of limitations. no claim will be considered under this subpart unless filed within',
2932:'1 year from the date of the accrual of said claim. subpart c—indemnification of de partment of treasury employ ees',
2933:'source: 56 fr 42938, aug. 30, 1991, unless otherwise noted. § 3.30 policy. a the department of the treasury may',
2934:'indemnify, in whole or in part, a department employee which for purposes of this regulation shall include a former employee',
2935:'for any verdict, judgment or other monetary award rendered against such employee, provided the secretary or his or her designee',
2936:'determines that 1 the conduct giving rise to such verdict, judgment or award was within the scope of his or',
2937:'her employment and 2 such indemnification is in the interest of the department of the treasury. b the department of',
2938:'the treasury may pay for the settlement or compromise of a claim against a department employee at any time, provided',
2939:'pt. 4 the secretary or his or her designee determines that 1 the alleged conduct giving rise to the claim',
2940:'was within the scope of the employee’s employment and 2 such settlement or compromise is in the interest of the',
2941:'department of the treasury. c absent exceptional circumstances, as determined by the secretary or his or her designee, the department',
2942:'will not entertain a request to indemnify or to pay for settlement of a claim before entry of an adverse',
2943:'judgment, verdict or other determination. d when a department employee becomes aware that he or she has been named as',
2944:'a party in a proceeding in his or her individual capacity as a result of conduct within the scope of',
2945:'his or her employment, the employee should immediately notify his or her supervisor that such an action is pending. the',
2946:'supervisor shall promptly thereafter notify the chief legal officer of the employee’s employing component. the employee shall immediately apprise the',
2947:'chief legal officer of his or her employing component of any offer to settle the proceeding. e a department employee',
2948:'may request indemnification to satisfy a verdict, judgment or monetary award entered against the employee or to compromise a claim',
2949:'pending against the employee. the employee shall submit a written request, with appropriate documentation including a copy of the verdict,',
2950:'judgment, award or other order or settlement proposal, in a timely manner to the secretary or his or her designee',
2951:'for decision. f any payment under this section either to indemnify a department employee or to settle a claim shall',
2952:'be contingent upon the availability of appropriated funds for the payment of salaries and expenses of the employing component. part',
2953:'4—employees’ personal property claims authority: 31 u.s.c. 3721j. source: 62 fr 18518, apr. 16, 1997, unless otherwise noted. 87 §',
2954:'4.1 § 4.1 procedures. the procedures for filing a claim with the treasury department for personal property that is lost',
2955:'or damaged incident to service are contained in treasury directive 32–13, ‘‘claims for loss or damage to personal property,’’ and',
2956:'treasury department publication 32–13, ‘‘policies and procedures for employees’ claim for loss or damage to personal property incident to service.’’',
2957:'part 5—treasury debt collection subpart a—general provisions sec. 5.1 what definitions apply to the regulations in this part? 5.2 why',
2958:'is the treasury department issuing these regulations and what do they cover? 5.3 do these regulations adopt the federal claims',
2959:'collection standards fccs? subpart b—procedures to collect treasury debts 5.4 what notice will treasury entities send to a debtor when',
2960:'collecting a treasury debt? 5.5 how will treasury entities add interest, penalty charges, and administrative costs to a treasury debt?',
2961:'5.6 when will treasury entities allow a debtor to pay a treasury debt in installments instead of one lump sum?',
2962:'5.7 when will treasury entities compromise a treasury debt? 5.8 when will treasury entities suspend or terminate debt collection on',
2963:'a treasury debt? 5.9 when will treasury entities transfer a treasury debt to the treasury department’s financial management service for',
2964:'collection? 5.10 how will treasury entities use administrative offset offset of nontax federal payments to collect a treasury debt? 5.11',
2965:'how will treasury entities use tax refund offset to collect a treasury debt? 5.12 how will treasury entities offset a',
2966:'federal employee’s salary to collect a treasury debt? 5.13 how will treasury entities use administrative wage garnishment to collect a',
2967:'treasury debt from a debtor’s wages? 5.14 how will treasury entities report treasury debts to credit bureaus? 5.15 how will',
2968:'treasury entities refer treasury debts to private collection agencies? 31 cfr subtitle a 7–1–16 edition 5.16 when will treasury entities',
2969:'refer treasury debts to the department of justice? 5.17 will a debtor who owes a treasury debt be ineligible for',
2970:'federal loan assistance or federal licenses, permits or privileges? 5.18 how does a debtor request a special review based on',
2971:'a change in circumstances such as catastrophic illness, divorce, death, or disability? 5.19 will treasury entities issue a refund if',
2972:'money is erroneously collected on a debt? subpart c—procedures for offset of treasury department payments to collect debts owed to',
2973:'other federal agencies 5.20 how do other federal agencies use the offset process to collect debts from payments issued by',
2974:'a treasury entity? 5.21 what does a treasury entity do upon receipt of a request to offset the salary of',
2975:'a treasury entity employee to collect a debt owed by the employee to another federal agency? appendix a to part',
2976:'5—treasury directive 34–01—waiving claims against treasury employees for erroneous payments authority: 5 u.s.c. 5514; 26 u.s.c. 6402; 31 u.s.c. 321,',
2977:'3701, 3711, 3716, 3717, 3718, 3720a, 3720b, 3720d. source: 67 fr 65845, oct. 28, 2002, unless otherwise noted. subpart a—general',
2978:'provisions § 5.1 what definitions apply to the regulations in this part? as used in this part: administrative offset or',
2979:'offset means withholding funds payable by the united states including funds payable by the united states on behalf of a',
2980:'state government to, or held by the united states for, a person to satisfy a debt owed by the person.',
2981:'the term ‘‘administrative offset’’ includes, but is not limited to, the offset of federal salary, vendor, retirement, and social security',
2982:'benefit payments. the terms ‘‘centralized administrative offset’’ and ‘‘centralized offset’’ refer to the process by which the treasury department’s financial',
2983:'management service offsets federal payments through the treasury offset program. administrative wage garnishment means the process by which a federal',
2984:'agency orders a nonfederal employer 88 office of the secretary of the treasury to withhold amounts from a debtor’s wages',
2985:'to satisfy a debt, as authorized by 31 u.s.c. 3720d, 31 cfr 285.11, and this part. agency or federal agency',
2986:'means a department, agency, court, court administrative office, or instrumentality in the executive, judicial, or legislative branch of the federal',
2987:'government, including government corporations. creditor agency means any federal agency that is owed a debt. debt means any amount of',
2988:'money, funds or property that has been determined by an appropriate official of the federal government to be owed to',
2989:'the united states by a person. as used in this part, the term ‘‘debt’’ does not include debts arising under',
2990:'the internal revenue code of 1986 26 u.s.c. 1 et seq.. debtor means a person who owes a debt to',
2991:'the united states. delinquent debt means a debt that has not been paid by the date specified in the agency’s',
2992:'initial written demand for payment or applicable agreement or instrument including a postdelinquency payment agreement unless other satisfactory payment arrangements',
2993:'have been made. delinquent treasury debt means a delinquent debt owed to a treasury entity. disposable pay has the same',
2994:'meaning as that term is defined in 5 cfr 550.1103. employee or federal employee means a current employee of the',
2995:'treasury department or other federal agency, including a current member of the armed forces, reserve of the armed forces of',
2996:'the united states, or the national guard. fccs means the federal claims collection standards, which were jointly published by the',
2997:'departments of the treasury and justice and codified at 31 cfr parts 900–904. financial management service means the financial management',
2998:'service, a bureau of the treasury department, which is responsible for the centralized collection of delinquent debts through the offset',
2999:'of federal payments and other means. payment agency or federal payment agency means any federal agency that transmits payment requests',
3000:'in the § 5.2 form of certified payment vouchers, or other similar forms, to a disbursing official for disbursement. the',
3001:'‘‘payment agency’’ may be the agency that employs the debtor. in some cases, the treasury department may be both the',
3002:'creditor agency and payment agency. person means an individual, corporation, partnership, association, organization, state or local government, or any other',
3003:'type of entity other than a federal agency. salary offset means a type of administrative offset to collect a debt',
3004:'owed by a federal employee from the current pay account of the employee. secretary means the secretary of the treasury.',
3005:'tax refund offset is defined in 31 cfr 285.2a. treasury debt means a debt owed to a treasury entity by',
3006:'a person. treasury department means the united states department of the treasury. treasury entity means the office of inspector general,',
3007:'the office of inspector general for tax administration, or a bureau of the treasury department, including the departmental offices, responsible',
3008:'for the collection of the applicable treasury debt. departmental offices include, but are not limited to, the office of d.c.',
3009:'pensions, the community development financial institution fund, the executive office of asset forfeiture, and the office of foreign assets control.',
3010:'other bureaus include, but are not limited to, the bureau of public debt; bureau of engraving and printing; u.s. mint;',
3011:'u.s. secret service; customs service; financial management service; internal revenue service; bureau of alcohol, tobacco, and firearms; office of comptroller',
3012:'of the currency; the office of thrift supervision; federal law enforcement training center; and the financial crimes enforcement network. §',
3013:'5.2 why is the treasury department issuing these regulations and what do they cover? a scope. this part provides procedures',
3014:'for the collection of treasury debts. this part also provides procedures for collection of other debts owed to the united',
3015:'states when a request for 89 § 5.3 offset of a treasury payment is received by the treasury department from',
3016:'another agency for example, when a treasury department employee owes a debt to the united states department of education. b',
3017:'applicability. 1 this part applies to the treasury department when collecting a treasury debt, to persons who owe treasury debts,',
3018:'and to federal agencies requesting offset of a payment issued by the treasury department as a payment agency including salary',
3019:'payments to treasury department employees. 2 this part does not apply to tax debts nor to any debt for which',
3020:'there is an indication of fraud or misrepresentation, as described in § 900.3 of the fccs, unless the debt is',
3021:'returned by the department of justice to the treasury department for handling. 3 this part does not apply to the',
3022:'financial management service when acting on behalf of other federal agencies and states to collect delinquent debt referred to the',
3023:'financial management service for collection action as required or authorized by federal law. see 31 cfr part 285. 4 nothing',
3024:'in this part precludes collection or disposition of any debt under statutes and regulations other than those described in this',
3025:'part. see, for example, 5 u.s.c. 5705, advancements and deductions, which authorizes treasury entities to recover travel advances by offset',
3026:'of up to 100% of a federal employee’s accrued pay. see, also, 5 u.s.c. 4108, governing the collection of training',
3027:'expenses. to the extent that the provisions of laws, other regulations, and treasury department enforcement policies differ from the provisions',
3028:'of this part, those provisions of law, other regulations, and treasury department enforcement policies apply to the remission or mitigation',
3029:'of fines, penalties, and forfeitures, and debts arising under the tariff laws of the united states, rather than the provisions',
3030:'of this part. c additional policies and procedures. treasury entities may, but are not required to, promulgate additional policies and',
3031:'procedures consistent with this part, the fccs, and other applicable federal law, policies, and procedures. 31 cfr subtitle a 7–1–16',
3032:'edition d duplication not required. nothing in this part requires a treasury entity to duplicate notices or administrative proceedings required',
3033:'by contract, this part, or other laws or regulations. e use of multiple collection remedies allowed. treasury entities and other',
3034:'federal agencies may simultaneously use multiple collection remedies to collect a debt, except as prohibited by law. this part is',
3035:'intended to promote aggressive debt collection, using for each debt all available collection remedies. these remedies are not listed in',
3036:'any prescribed order to provide treasury entities with flexibility in determining which remedies will be most efficient in collecting the',
3037:'particular debt. § 5.3 do these regulations adopt the federal claims collection standards fccs? this part adopts and incorporates all',
3038:'provisions of the fccs. this part also supplements the fccs by prescribing procedures consistent with the fccs, as necessary and',
3039:'appropriate for treasury department operations. subpart b—procedures to collecttreasury debts § 5.4 what notice will treasury entities send to a',
3040:'debtor when collecting a treasury debt? a notice requirements. treasury entities shall aggressively collect treasury debts. treasury entities shall promptly',
3041:'send at least one written notice to a debtor informing the debtor of the consequences of failing to pay or',
3042:'otherwise resolve a treasury debt. the notices shall be sent to the debtor at the most current address of the',
3043:'debtor in the records of the treasury entity collecting the debt. generally, before starting the collection actions described in §§',
3044:'5.5 and 5.9 through 5.17 of this part, treasury entities will send no more than two written notices to the',
3045:'debtor. the purpose of the notices is to explain why the debt is owed, the amount of the debt, how',
3046:'a debtor may pay the debt or make alternate repayment arrangements, how a debtor may review documents related to the',
3047:'debt, how a debtor may dispute the debt, the 90 office of the secretary of the treasury collection remedies available',
3048:'to treasury entities if the debtor refuses to pay the debt, and other consequences to the debtor if the debt',
3049:'is not paid. except as otherwise provided in paragraph b of this section, the written notices shall explain to the',
3050:'debtor: 1 the nature and amount of the debt, and the facts giving rise to the debt; 2 how interest,',
3051:'penalties, and administrative costs are added to the debt, the date by which payment should be made to avoid such',
3052:'charges, and that such assessments must be made unless excused in accordance with 31 cfr 901.9 see § 5.5 of',
3053:'this part; 3 the date by which payment should be made to avoid the enforced collection actions described in paragraph',
3054:'a6 of this section; 4 the treasury entity’s willingness to discuss alternative payment arrangements and how the debtor may enter',
3055:'into a written agreement to repay the debt under terms acceptable to the treasury entity see § 5.6 of this',
3056:'part; 5 the name, address, and telephone number of a contact person or office within the treasury entity; 6 the',
3057:'treasury entity’s intention to enforce collection if the debtor fails to pay or otherwise resolve the debt, by taking one',
3058:'or more of the following actions: i offset. offset the debtor’s federal payments, including income tax refunds, salary, certain benefit',
3059:'payments such as social security, retirement, vendor, travel reimbursements and advances, and other federal payments see §§ 5.10 through 5.12',
3060:'of this part; ii private collection agency. refer the debt to a private collection agency see § 5.15 of this',
3061:'part; iii credit bureau reporting. report the debt to a credit bureau see § 5.14 of this part; iv administrative',
3062:'wage garnishment. garnish the debtor’s wages through administrative wage garnishment see § 5.13 of this part; v litigation. refer the',
3063:'debt to the department of justice to initiate litigation to collect the debt see § 5.16 of this part; vi',
3064:'treasury department’s financial management service. refer the debt to § 5.4 the financial management service for collection see § 5.9',
3065:'of this part; 7 that treasury debts over 180 days delinquent must be referred to the financial management service for',
3066:'the collection actions described in paragraph a6 of this section see § 5.9 of this part; 8 how the debtor',
3067:'may inspect and copy records related to the debt; 9 how the debtor may request a review of the treasury',
3068:'entity’s determination that the debtor owes a debt and present evidence that the debt is not delinquent or legally enforceable',
3069:'see §§ 5.10c and 5.11c of this part; 10 how a debtor may request a hearing if the treasury entity',
3070:'intends to garnish the debtor’s private sector i.e., nonfederal wages see § 5.13a of this part, including: i the method',
3071:'and time period for requesting a hearing; ii that the timely filing of a request for a hearing on or',
3072:'before the 15th business day following the date of the notice will stay the commencement of administrative wage garnishment, but',
3073:'not necessarily other collection procedures; and iii the name and address of the office to which the request for a',
3074:'hearing should be sent. 11 how a debtor who is a federal employee subject to federal salary offset may request',
3075:'a hearing see § 5.12e of this part, including: i the method and time period for requesting a hearing; ii',
3076:'that the timely filing of a request for a hearing on or before the 15th calendar day following receipt of',
3077:'the notice will stay the commencement of salary offset, but not necessarily other collection procedures; iii the name and address',
3078:'of the office to which the request for a hearing should be sent; iv that the treasury entity will refer',
3079:'the debt to the debtor’s employing agency or to the financial management service to implement salary offset, unless the employee',
3080:'files a timely request for a hearing; v that a final decision on the hearing, if requested, will be issued',
3081:'at the earliest practical date, but not later 91 § 5.5 than 60 days after the filing of the request',
3082:'for a hearing, unless the employee requests and the hearing official grants a delay in the proceedings; vi that any',
3083:'knowingly false or frivolous statements, representations, or evidence may subject the federal employee to penalties under the false claims act',
3084:'31 u.s.c. 3729–3731 or other applicable statutory authority, and criminal penalties under 18 u.s.c. 286, 287, 1001, and 1002, or',
3085:'other applicable statutory authority; vii that unless prohibited by contract or statute, amounts paid on or deducted for the debt',
3086:'which are later waived or found not owed to the united states will be promptly refunded to the employee; and',
3087:'viii that proceedings with respect to such debt are governed by 5 u.s.c. 5514 and 31 u.s.c. 3716; 12 how',
3088:'the debtor may request a waiver of the debt, if applicable see, for example, treasury directive 34–01 waiving claims against',
3089:'treasury employees for erroneous payments, set forth at appendix a of this part and at http://www.treas.gov/regs; 13 how the debtor’s',
3090:'spouse may claim his or her share of a joint income tax refund by filing form 8379 with the internal',
3091:'revenue service see http:// www.irs.gov 14 how the debtor may exercise other statutory or regulatory rights and remedies available to',
3092:'the debtor; 15 that certain debtors may be ineligible for federal government loans, guaranties and insurance see 31 u.s.c. 3720b,',
3093:'31 cfr 285.13, and § 5.17a of this part; 16 if applicable, the treasury entity’s intention to suspend or revoke',
3094:'licenses, permits or privileges see § 5.17b of this part; and 17 that the debtor should advise the treasury entity',
3095:'of a bankruptcy proceeding of the debtor or another person liable for the debt being collected. b exceptions to notice',
3096:'requirements. a treasury entity may omit from a notice to a debtor one or more of the provisions contained in',
3097:'paragraphs a6 through a17 of this section if the treasury entity, in consultation with its legal counsel, determines that any',
3098:'provision is not legally required given 31 cfr subtitle a 7–1–16 edition the collection remedies to be applied to a',
3099:'particular debt. c respond to debtors; comply with fccs. treasury entities should respond promptly to communications from debtors and comply',
3100:'with other fccs provisions applicable to the administrative collection of debts. see 31 cfr part 901. § 5.5 how will',
3101:'treasury entities add interest, penalty charges, and administrative costs to a treasury debt? a assessment and notice. treasury entities shall',
3102:'assess interest, penalties and administrative costs on treasury debts in accordance with the provisions of 31 u.s.c. 3717 and 31',
3103:'cfr 901.9, on treasury debts. interest shall be charged in accordance with the requirements of 31 u.s.c. 3717a. penalties shall',
3104:'accrue at the rate of 6% per year, or such other higher rate as authorized by law. administrative costs, that',
3105:'is the costs of processing and handling a delinquent debt, shall be determined by the treasury entity collecting the treasury',
3106:'debt. treasury entities may have additional policies regarding how interest, penalties, and administrative costs are assessed on particular types of',
3107:'debts. treasury entities are required to explain in the notice to the debtor described in § 5.4 of this part',
3108:'how interest, penalties, costs, and other charges are assessed, unless the requirements are included in a contract or repayment agreement.',
3109:'b waiver of interest, penalties, and administrative costs. unless otherwise required by law, treasury entities may not charge interest if',
3110:'the amount due on the debt is paid within 30 days after the date from which the interest accrues. see',
3111:'31 u.s.c. 3717d. treasury entities may waive interest, penalties, and administrative costs, or any portion thereof, when it would be',
3112:'against equity and good conscience or not in the treasury entity’s best interest to collect such charges, in accordance with',
3113:'treasury guidelines for waiving claims against treasury employees for erroneous overpayments. see treasury directive 34–01 waiving claims against treasury employees',
3114:'for erroneous payments set forth at appendix a of this part and at http:// 92 office of the secretary of',
3115:'the treasury www.treas.gov/regs. legal counsel approval is not required to waive such charges. cf., §§ 5.7 and 5.8 of this',
3116:'part, which require legal counsel approval when compromising a debt or terminating debt collection activity on a debt. c accrual',
3117:'during suspension of debt collection. in most cases, interest, penalties and administrative costs will continue to accrue during any period',
3118:'when collection has been suspended for any reason for example, when the debtor has requested a hearing. treasury entities may',
3119:'suspend accrual of any or all of these charges when accrual would be against equity and good conscience or not',
3120:'in the treasury entity’s best interest, in accordance with treasury guidelines for waiving claims against treasury employees for erroneous overpayments.',
3121:'see treasury directive 34–01 waiving claims against treasury employees for erroneous payments, set forth at appendix a of this part',
3122:'and http://www.treas.gov/regs. § 5.6 when will treasury entities allowa debtor to pay a treasury debt ininstallments instead of one lumpsum?',
3123:'if a debtor is financially unable to pay the debt in one lump sum, a treasury entity may accept payment',
3124:'of a treasury debt in regular installments, in accordance with the provisions of 31 cfr 901.8 and the treasury entity’s',
3125:'policies and procedures. § 5.7 when will treasury entities compromise a treasury debt? if a treasury entity cannot collect the',
3126:'full amount of a treasury debt, the treasury entity may compromise the debt in accordance with the provisions of 31',
3127:'cfr part 902 and the treasury entity’s policies and procedures. legal counsel approval to compromise a treasury debt is required',
3128:'as described in treasury directive 34–02 credit management and debt collection, which may be found at http:// www.treas.gov/regs. § 5.8',
3129:'when will treasury entities sus pend or terminate debt collection on a treasury debt? if, after pursuing all appropriate means',
3130:'of collection, a treasury entity determines that a treasury debt is § 5.9 uncollectible, the treasury entity may suspend or',
3131:'terminate debt collection activity in accordance with the provisions of 31 cfr part 903 and the treasury entity’s policies and',
3132:'procedures. legal counsel approval to terminate debt collection activity is required as described in treasury directive 34–02 credit management and',
3133:'debt collection, which may be found at http:// www.treas.gov/regs. § 5.9 when will treasury entities transfer a treasury debt to',
3134:'the treasury department’s financial management service for collection? a treasury entities will transfer any eligible debt that is more than',
3135:'180 days delinquent to the financial management service for debt collection services, a process known as ‘‘cross servicing.’’ see 31',
3136:'u.s.c. 3711g and 31 cfr 285.12. treasury entities may transfer debts delinquent 180 days or less to the financial management',
3137:'service in accordance with the procedures described in 31 cfr 285.12. the financial management service takes appropriate action to collect',
3138:'or compromise the transferred debt, or to suspend or terminate collection action thereon, in accordance with the statutory and regulatory',
3139:'requirements and authorities applicable to the debt and the collection action to be taken. see 31 cfr 285.12b2. appropriate action',
3140:'includes, but is not limited to, contact with the debtor, referral of the debt to the treasury offset program, private',
3141:'collection agencies or the department of justice, reporting of the debt to credit bureaus, and administrative wage garnishment. b at',
3142:'least sixty 60 days prior to transferring a treasury debt to the financial management service, treasury entities will send notice',
3143:'to the debtor as required by § 5.4 of this part. treasury entities will certify to the financial management service,',
3144:'in writing, that the debt is valid, delinquent, legally enforceable, and that there are no legal bars to collection. in',
3145:'addition, treasury entities will certify their compliance with all applicable due process and other requirements as described in this part',
3146:'and other federal laws. see 31 cfr 285.12i regarding the certification requirement. 93 § 5.10 c as part of its',
3147:'debt collection process, the financial management service uses the treasury offset program to collect treasury debts by administrative and tax',
3148:'refund offset. see 31 cfr 285.12g. the treasury offset program is a centralized offset program administered by the financial management',
3149:'service to collect delinquent debts owed to federal agencies and states including pastdue child support. under the treasury offset program,',
3150:'before a federal payment is disbursed, the financial management service compares the name and taxpayer identification number tin of the',
3151:'payee with the names and tins of debtors that have been submitted by federal agencies and states to the treasury',
3152:'offset program database. if there is a match, the financial management service or, in some cases, another federal disbursing agency',
3153:'offsets all or a portion of the federal payment, disburses any remaining payment to the payee, and pays the offset',
3154:'amount to the creditor agency. federal payments eligible for offset include, but are not limited to, income tax refunds, salary,',
3155:'travel advances and reimbursements, retirement and vendor payments, and social security and other benefit payments. § 5.10 how will treasury',
3156:'entities use administrative offset offset of non tax federal payments to collect atreasury debt? a centralized administrative offset through the',
3157:'treasury offset program. 1 in most cases, the financial management service uses the treasury offset program to collect treasury debts',
3158:'by the offset of federal payments. see § 5.9c of this part. if not already transferred to the financial management',
3159:'service under § 5.9 of this part, treasury entities will refer any eligible debt over 180 days delinquent to the',
3160:'treasury offset program for collection by centralized administrative offset. see 31 u.s.c. 3716c6; 31 cfr part 285, subpart a; and',
3161:'31 cfr 901.3b. treasury entities may refer any eligible debt less than 180 days delinquent to the treasury offset program',
3162:'for offset. 2 at least sixty 60 days prior to referring a debt to the treasury offset program, in accordance',
3163:'with paragraph 31 cfr subtitle a 7–1–16 edition a1 of this section, treasury entities will send notice to the debtor',
3164:'in accordance with the requirements of § 5.4 of this part. treasury entities will certify to the financial management service,',
3165:'in writing, that the debt is valid, delinquent, legally enforceable, and that there are no legal bars to collection by',
3166:'offset. in addition, treasury entities will certify their compliance with the requirements described in this part. b noncentralized administrative offset',
3167:'for treasury debts. 1 when centralized administrative offset through the treasury offset program is not available or appropriate, treasury entities',
3168:'may collect pastdue, legally enforceable treasury debts through noncentralized administrative offset. see 31 cfr 901.3c. in these cases, treasury entities',
3169:'may offset a payment internally or make an offset request directly to a federal payment agency. if the federal payment',
3170:'agency is another treasury entity, the treasury entity making the request shall do so through the deputy chief financial officer',
3171:'as described in § 5.20c of this part. 2 at least thirty 30 days prior to offsetting a payment internally',
3172:'or requesting a federal payment agency to offset a payment, treasury entities will send notice to the debtor in accordance',
3173:'with the requirements of § 5.4 of this part. when referring a debt for offset under this paragraph b, treasury',
3174:'entities making the request will certify, in writing, that the debt is valid, delinquent, legally enforceable, and that there are',
3175:'no legal bars to collection by offset. in addition, treasury entities will certify their compliance with these regulations concerning administrative',
3176:'offset. see 31 cfr 901.3c2ii. c administrative review. the notice described in § 5.4 of this part shall explain to',
3177:'the debtor how to request an administrative review of a treasury entity’s determination that the debtor owes a treasury debt',
3178:'and how to present evidence that the debt is not delinquent or legally enforceable. in addition to challenging the existence',
3179:'and amount of the debt, the debtor may seek a review of the terms of repayment. in most cases, treasury',
3180:'entities will provide the debtor with a 94 office of the secretary of the treasury ‘‘paper hearing’’ based upon a',
3181:'review of the written record, including documentation provided by the debtor. treasury entities shall provide the debtor with a reasonable',
3182:'opportunity for an oral hearing when the debtor requests reconsideration of the debt and the treasury entity determines that the',
3183:'question of the indebtedness cannot be resolved by review of the documentary evidence, for example, when the validity of the',
3184:'debt turns on an issue of credibility or veracity. unless otherwise required by law, an oral hearing under this section',
3185:'is not required to be a formal evidentiary hearing, although treasury entities should carefully document all significant matters discussed at',
3186:'the hearing. treasury entities may suspend collection through administrative offset and/or other collection actions pending the resolution of a debtor’s',
3187:'dispute. each treasury entity will have its own policies and procedures concerning the administrative review process consistent with the fccs',
3188:'and the regulations in this section. d procedures for expedited offset. under the circumstances described in 31 cfr 901.3b4iii, treasury',
3189:'entities may effect an offset against a payment to be made to the debtor prior to sending a notice to',
3190:'the debtor, as described in § 5.4 of this part, or completing the procedures described in paragraph b2 and c',
3191:'of this section. treasury entities shall give the debtor notice and an opportunity for review as soon as practicable and',
3192:'promptly refund any money ultimately found not to have been owed to the government. § 5.11 how will treasury entities',
3193:'use tax refund offset to collect a treas ury debt? a tax refund offset. in most cases, the financial management',
3194:'service uses the treasury offset program to collect treasury debts by the offset of tax refunds and other federal payments.',
3195:'see § 5.9c of this part. if not already transferred to the financial management service under § 5.9 of this',
3196:'part, treasury entities will refer to the treasury offset program any pastdue, legally enforceable debt for collection by tax refund',
3197:'offset. see 26 u.s.c. § 5.12 6402d, 31 u.s.c. 3720a and 31 cfr 285.2. b notice. at least sixty 60',
3198:'days prior to referring a debt to the treasury offset program, treasury entities will send notice to the debtor in',
3199:'accordance with the requirements of § 5.4 of this part. treasury entities will certify to the financial management service’s treasury',
3200:'offset program, in writing, that the debt is pastdue and legally enforceable in the amount submitted and that the treasury',
3201:'entities have made reasonable efforts to obtain payment of the debt as described in 31 cfr 285.2d. in addition, treasury',
3202:'entities will certify their compliance with all applicable due process and other requirements described in this part and other federal',
3203:'laws. see 31 u.s.c. 3720ab and 31 cfr 285.2. c administrative review. the notice described in § 5.4 of this',
3204:'part shall provide the debtor with at least 60 days prior to the initiation of tax refund offset to request',
3205:'an administrative review as described in § 5.10c of this part. treasury entities may suspend collection through tax refund offset',
3206:'and/or other collection actions pending the resolution of the debtor’s dispute. § 5.12 how will treasury entities offseta federal employee’s',
3207:'salary to collect a treasury debt? a federal salary offset. 1 salary offset is used to collect debts owed to',
3208:'the united states by treasury department and other federal employees. if a federal employee owes a treasury debt, treasury entities',
3209:'may offset the employee’s federal salary to collect the debt in the manner described in this section. for information on',
3210:'how a federal agency other than a treasury entity may collect debt from the salary of a treasury department employee,',
3211:'see §§ 5.20 and 5.21, subpart c, of this part. 2 nothing in this part requires a treasury entity to',
3212:'collect a treasury debt in accordance with the provisions of this section if federal law allows otherwise. see, for example,',
3213:'5 u.s.c. 5705 travel advances not used for allowable travel expenses are recoverable from the employee or his estate by',
3214:'setoff against accrued pay and other means and 5 u.s.c. 4108 recovery of training expenses. 95 § 5.12 3 treasury',
3215:'entities may use the administrative wage garnishment procedure described in § 5.13 of this part to collect a debt from',
3216:'an individual’s non federal wages. b centralized salary offset through the treasury offset program. as described in § 5.9a of',
3217:'this part, treasury entities will refer treasury debts to the financial management service for collection by administrative offset, including salary',
3218:'offset, through the treasury offset program. when possible, treasury entities should attempt salary offset through the treasury offset program before',
3219:'applying the procedures in paragraph c of this section. see 5 cfr 550.1109. c noncentralized salary offset for treasury debts.',
3220:'when centralized salary offset through the treasury offset program is not available or appropriate, treasury entities may collect delinquent treasury',
3221:'debts through noncentralized salary offset. see 5 cfr 550.1109. in these cases, treasury entities may offset a payment internally or',
3222:'make a request directly to a federal payment agency to offset a salary payment to collect a delinquent debt owed',
3223:'by a federal employee. if the federal payment agency is another treasury entity, the treasury entity making the request shall',
3224:'do so through the deputy chief financial officer as described in § 5.20c of this part. at least thirty 30',
3225:'days prior to offsetting internally or requesting a federal agency to offset a salary payment, treasury entities will send notice',
3226:'to the debtor in accordance with the requirements of § 5.4 of this part. when referring a debt for offset,',
3227:'treasury entities will certify to the payment agency, in writing, that the debt is valid, delinquent and legally enforceable in',
3228:'the amount stated, and there are no legal bars to collection by salary offset. in addition, treasury entities will certify',
3229:'that all due process and other prerequisites to salary offset have been met. see 5 u.s.c. 5514, 31 u.s.c. 3716a,',
3230:'and this section for a description of the due process and other prerequisites for salary offset. d when prior notice',
3231:'not required. treasury entities are not required to provide prior notice to an employee when the following adjustments are 31',
3232:'cfr subtitle a 7–1–16 edition made by a treasury entity to a treasury employee’s pay: 1 any adjustment to pay',
3233:'arising out of any employee’s election of coverage or a change in coverage under a federal benefits program requiring periodic',
3234:'deductions from pay, if the amount to be recovered was accumulated over four pay periods or less; 2 a routine',
3235:'intraagency adjustment of pay that is made to correct an overpayment of pay attributable to clerical or administrative errors or',
3236:'delays in processing pay documents, if the overpayment occurred within the four pay periods preceding the adjustment, and, at the',
3237:'time of such adjustment, or as soon thereafter as practical, the individual is provided written notice of the nature and',
3238:'the amount of the adjustment and point of contact for contesting such adjustment; or 3 any adjustment to collect a',
3239:'debt amounting to $50 or less, if, at the time of such adjustment, or as soon thereafter as practical, the',
3240:'individual is provided written notice of the nature and the amount of the adjustment and a point of contact for',
3241:'contesting such adjustment. e hearing procedures—1 request for a hearing. a federal employee who has received a notice that his',
3242:'or her treasury debt will be collected by means of salary offset may request a hearing concerning the existence or',
3243:'amount of the debt. the federal employee also may request a hearing concerning the amount proposed to be deducted from',
3244:'the employee’s pay each pay period. the employee must send any request for hearing, in writing, to the office designated',
3245:'in the notice described in § 5.4. see § 5.4a11. the request must be received by the designated office on',
3246:'or before the 15th calendar day following the employee’s receipt of the notice. the employee must sign the request and',
3247:'specify whether an oral or paper hearing is requested. if an oral hearing is requested, the employee must explain why',
3248:'the matter cannot be resolved by review of the documentary evidence alone. all travel expenses incurred by the federal employee',
3249:'in connection with an inperson hearing will be borne by the employee. 2 failure to submit timely request for hearing.',
3250:'if the employee fails to submit 96 office of the secretary of the treasury § 5.12 a request for hearing',
3251:'within the time period described in paragraph e1 of this section, the employee will have waived the right to a',
3252:'hearing, and salary offset may be initiated. however, treasury entities should accept a late request for hearing if the employee',
3253:'can show that the late request was the result of circumstances beyond the employee’s control or because of a failure',
3254:'to receive actual notice of the filing deadline. 3 hearing official. treasury entities must obtain the services of a hearing',
3255:'official who is not under the supervision or control of the secretary. treasury entities may contact the deputy chief financial',
3256:'officer as described in § 5.20c of this part or an agent of any agency designated in appendix a to',
3257:'5 cfr part 581 list of agents designated to accept legal process to request a hearing official. 4 notice of',
3258:'hearing. after the employee requests a hearing, the designated hearing official shall inform the employee of the form of the',
3259:'hearing to be provided. for oral hearings, the notice shall set forth the date, time and location of the hearing.',
3260:'for paper hearings, the notice shall notify the employee of the date by which he or she should submit written',
3261:'arguments to the designated hearing official. the hearing official shall give the employee reasonable time to submit documentation in support',
3262:'of the employee’s position. the hearing official shall schedule a new hearing date if requested by both parties. the hearing',
3263:'official shall give both parties reasonable notice of the time and place of a rescheduled hearing. 5 oral hearing. the',
3264:'hearing official will conduct an oral hearing if he or she determines that the matter cannot be resolved by review',
3265:'of documentary evidence alone for example, when an issue of credibility or veracity is involved. the hearing need not take',
3266:'the form of an evidentiary hearing, but may be conducted in a manner determined by the hearing official, including but',
3267:'not limited to: i informal conferences with the hearing official, in which the employee and agency representative will be given',
3268:'full opportunity to present evidence, witnesses and argument; ii informal meetings with an interview of the employee by the hearing',
3269:'official; or iii formal written submissions, with an opportunity for oral presentation. 6 paper hearing. if the hearing official determines',
3270:'that an oral hearing is not necessary, he or she will make the determination based upon a review of the',
3271:'available written record, including any documentation submitted by the employee in support of his or her position. 7 failure to',
3272:'appear or submit documentary evidence. in the absence of good cause shown for example, excused illness, if the employee fails',
3273:'to appear at an oral hearing or fails to submit documentary evidence as required for a paper hearing, the employee',
3274:'will have waived the right to a hearing, and salary offset may be initiated. further, the employee will have been',
3275:'deemed to admit the existence and amount of the debt as described in the notice of intent to offset. if',
3276:'the treasury entity representative fails to appear at an oral hearing, the hearing official shall proceed with the hearing as',
3277:'scheduled, and make his or her determination based upon the oral testimony presented and the documentary evidence submitted by both',
3278:'parties. 8 burden of proof. treasury entities will have the initial burden to prove the existence and amount of the',
3279:'debt. thereafter, if the employee disputes the existence or amount of the debt, the employee must prove by a preponderance',
3280:'of the evidence that no debt exists or that the amount of the debt is incorrect. in addition, the employee',
3281:'may present evidence that the proposed terms of the repayment schedule are unlawful, would cause a financial hardship to the',
3282:'employee, or that collection of the debt may not be pursued due to operation of law. 9 record. the hearing',
3283:'official shall maintain a summary record of any hearing provided by this part. witnesses will testify under oath or affirmation',
3284:'in oral hearings. 97 § 5.12 10 date of decision. the hearing official shall issue a written opinion stating his',
3285:'or her decision, based upon documentary evidence and information developed at the hearing, as soon as practicable after the hearing,',
3286:'but not later than 60 days after the date on which the request for hearing was received by the treasury',
3287:'entity. if the employee requests a delay in the proceedings, the deadline for the decision may be postponed by the',
3288:'number of days by which the hearing was postponed. when a decision is not timely rendered, the treasury entity shall',
3289:'waive penalties applied to the debt for the period beginning with the date the decision is due and ending on',
3290:'the date the decision is issued. 11 content of decision. the written decision shall include: i a statement of the',
3291:'facts presented to support the origin, nature, and amount of the debt; ii the hearing official’s findings, analysis, and conclusions;',
3292:'and iii the terms of any repayment schedules, if applicable. 12 final agency action. the hearing official’s decision shall be',
3293:'final. f waiver not precluded. nothing in this part precludes an employee from requesting waiver of an overpayment under 5',
3294:'u.s.c. 5584 or 8346b, 10 u.s.c. 2774, 32 u.s.c. 716, or other statutory authority. g salary offset process—1 determination of',
3295:'disposable pay. the office of the deputy chief financial officer will consult with the appropriate treasury entity payroll office to',
3296:'determine the amount of a treasury department employee’s disposable pay as defined in § 5.1 of this part and will',
3297:'implement salary offset when requested to do so by a treasury entity, as described in paragraph c of this section,',
3298:'or another agency, as described in § 5.20 of this part. if the debtor is not employed by the treasury',
3299:'department, the agency employing the debtor will determine the amount of the employee’s disposable pay and will implement salary offset',
3300:'upon request. 2 when salary offset begins. deductions shall begin within three official pay periods following receipt of the creditor',
3301:'agency’s request for offset. 31 cfr subtitle a 7–1–16 edition 3 amount of salary offset. the amount to be offset',
3302:'from each salary payment will be up to 15 percent of a debtor’s disposable pay, as follows: i if the',
3303:'amount of the debt is equal to or less than 15 percent of the disposable pay, such debt generally will',
3304:'be collected in one lump sum payment; ii installment deductions will be made over a period of no greater than',
3305:'the anticipated period of employment. an installment deduction will not exceed 15 percent of the disposable pay from which the',
3306:'deduction is made unless the employee has agreed in writing to the deduction of a greater amount or the creditor',
3307:'agency has determined that smaller deductions are appropriate based on the employee’s ability to pay. 4 final salary payment. after',
3308:'the employee has separated either voluntarily or involuntarily from the payment agency, the payment agency may make a lump sum',
3309:'deduction exceeding 15 percent of disposable pay from any final salary or other payments pursuant to 31 u.s.c. 3716 in',
3310:'order to satisfy a debt. h payment agency’s responsibilities. 1 as required by 5 cfr 550.1109, if the employee separates',
3311:'from the payment agency from which a treasury entity has requested salary offset, the payment agency must certify the total',
3312:'amount of its collection and notify the treasury entity and the employee of the amounts collected. if the payment agency',
3313:'is aware that the employee is entitled to payments from the civil service retirement fund and disability fund, the federal',
3314:'employee retirement system, or other similar payments, it must provide written notification to the payment agency responsible for making such',
3315:'payments that the debtor owes a debt, the amount of the debt, and that the treasury entity has complied with',
3316:'the provisions of this section. treasury entities must submit a properly certified claim to the new payment agency before the',
3317:'collection can be made. 2 if the employee is already separated from employment and all payments due from his or',
3318:'her former payment agency have been made, treasury entities may request that money due and payable to the employee from',
3319:'the 98 office of the secretary of the treasury civil service retirement fund and disability fund, the federal employee retirement',
3320:'system, or other similar funds, be administratively offset to collect the debt. generally, treasury entities will collect such monies through',
3321:'the treasury offset program as described in § 5.9c of this part. 3 when an employee transfers to another agency,',
3322:'treasury entities should resume collection with the employee’s new payment agency in order to continue salary offset. § 5.13 how',
3323:'will treasury entities use administrative wage garnishment to collect a treasury debt from adebtor’s wages? a treasury entities are authorized',
3324:'to collect debts from a debtor’s wages by means of administrative wage garnishment in accordance with the requirements of 31',
3325:'u.s.c. 3720d and 31 cfr 285.11. this part adopts and incorporates all of the provisions of 31 cfr 285.11 concerning',
3326:'administrative wage garnishment, including the hearing procedures described in 31 cfr 285.11f. treasury entities may use administrative wage garnishment to',
3327:'collect a delinquent treasury debt unless the debtor is making timely payments under an agreement to pay the debt in',
3328:'installments see § 5.6 of this part. at least thirty 30 days prior to initiating an administrative wage garnishment, treasury',
3329:'entities will send notice to the debtor in accordance with the requirements of § 5.4 of this part, including the',
3330:'requirements of § 5.4a10 of this part. for treasury debts referred to the financial management service under § 5.9 of',
3331:'this part, treasury entities may authorize the financial management service to send a notice informing the debtor that administrative wage',
3332:'garnishment will be initiated and how the debtor may request a hearing as described in § 5.4a10 of this part.',
3333:'if a debtor makes a timely request for a hearing, administrative wage garnishment will not begin until a hearing is',
3334:'held and a decision is sent to the debtor. see 31 cfr 285.11f4. if a debtor’s hearing request is not',
3335:'timely, treasury entities may suspend collection by administrative wage garnishment in accordance with the provisions of 31 cfr 285.11f5. all',
3336:'travel ex§ 5.16 penses incurred by the debtor in connection with an inperson hearing will be borne by the debtor.',
3337:'b this section does not apply to federal salary offset, the process by which treasury entities collect debts from the',
3338:'salaries of federal employees see § 5.12 of this part. § 5.14 how will treasury entities report treasury debts to',
3339:'credit bureaus? treasury entities shall report delinquent treasury debts to credit bureaus in accordance with the provisions of 31 u.s.c.',
3340:'3711e, 31 cfr 901.4, and the office of management and budget circular a–129, ‘‘policies for federal credit programs and nontax',
3341:'receivables.’’ for additional information, see financial management service’s ‘‘guide to the federal credit bureau program,’’ which may be found at',
3342:'http:// www.fms.treas.gov/debt. at least sixty 60 days prior to reporting a delinquent debt to a consumer reporting agency, treasury entities',
3343:'will send notice to the debtor in accordance with the requirements of § 5.4 of this part. treasury entities may',
3344:'authorize the financial management service to report to credit bureaus those delinquent treasury debts that have been transferred to the',
3345:'financial management service under § 5.9 of this part. § 5.15 how will treasury entities refertreasury debts to private collectionagencies?',
3346:'treasury entities will transfer delinquent treasury debts to the financial management service to obtain debt collection services provided by private',
3347:'collection agencies. see § 5.9 of this part. § 5.16 when will treasury entities refer treasury debts to the department',
3348:'of justice? a compromise or suspension or termination of collection activity. treasury entities shall refer treasury debts having a principal',
3349:'balance over $100,000, or such higher amount as authorized by the attorney general, to the department of justice for approval',
3350:'of any compromise of a debt or suspension or termination of collection activity. see §§ 5.7 and 5.8 of this',
3351:'part; 31 cfr 902.1; 31 cfr 903.1. 99 § 5.17 b litigation. treasury entities shall promptly refer to the department',
3352:'of justice for litigation delinquent treasury debts on which aggressive collection activity has been taken in accordance with this part',
3353:'and that should not be compromised, and on which collection activity should not be suspended or terminated. see 31 cfr',
3354:'part 904. treasury entities may authorize the financial management service to refer to the department of justice for litigation those',
3355:'delinquent treasury debts that have been transferred to the financial management service under § 5.9 of this part. § 5.17',
3356:'will a debtor who owes a treasury debt be ineligible for federalloan assistance or federal licenses, permits or privileges? a',
3357:'delinquent debtors barred from obtaining federal loans or loan insurance or guaranties. as required by 31 u.s.c. 3720b and 31',
3358:'cfr 901.6, treasury entities will not extend financial assistance in the form of a loan, loan guarantee, or loan insurance',
3359:'to any person delinquent on a debt owed to a federal agency. this prohibition does not apply to disaster loans.',
3360:'treasury entities may extend credit after the delinquency has been resolved. see 31 cfr 285.13 for standards defining when a',
3361:'‘‘delinquency’’ is ‘‘resolved’’ for purposes of this prohibition. b suspension or revocation of eligibility for licenses, permits, or privileges. unless',
3362:'prohibited by law, treasury entities should suspend or revoke licenses, permits, or other privileges for any inexcusable or willful failure',
3363:'of a debtor to pay a debt. the treasury entity responsible for distributing the licenses, permits, or other privileges will',
3364:'establish policies and procedures governing suspension and revocation for delinquent debtors. if applicable, treasury entities will advise the debtor in',
3365:'the notice required by § 5.4 of this part of the treasury entities’ ability to suspend or revoke licenses, permits',
3366:'or privileges. see § 5.4a16 of this part. § 5.18 how does a debtor request a special review based on',
3367:'a change incircumstances such as catastrophic illness, divorce, death, or disability? a material change in circumstances. a debtor who owes',
3368:'a treasury debt may, 31 cfr subtitle a 7–1–16 edition at any time, request a special review by the applicable',
3369:'treasury entity of the amount of any offset, administrative wage garnishment, or voluntary payment, based on materially changed circumstances beyond',
3370:'the control of the debtor such as, but not limited to, catastrophic illness, divorce, death, or disability. b inability to',
3371:'pay. for purposes of this section, in determining whether an involuntary or voluntary payment would prevent the debtor from meeting',
3372:'essential subsistence expenses costs incurred for food, housing, clothing, transportation, and medical care, the debtor shall submit a detailed statement',
3373:'and supporting documents for the debtor, his or her spouse, and dependents, indicating: 1 income from all sources; 2 assets;',
3374:'3 liabilities; 4 number of dependents; 5 expenses for food, housing, clothing, and transportation; 6 medical expenses; and 7 exceptional',
3375:'expenses, if any. c alternative payment arrangement. if the debtor requests a special review under this section, the debtor shall',
3376:'submit an alternative proposed payment schedule and a statement to the treasury entity collecting the debt, with supporting documents, showing',
3377:'why the current offset, garnishment or repayment schedule imposes an extreme financial hardship on the debtor. the treasury entity will',
3378:'evaluate the statement and documentation and determine whether the current offset, garnishment, or repayment schedule imposes extreme financial hardship on',
3379:'the debtor. the treasury entity shall notify the debtor in writing of such determination, including, if appropriate, a revised offset,',
3380:'garnishment, or payment schedule. if the special review results in a revised offset, garnishment, or repayment schedule, the treasury entity',
3381:'will notify the appropriate agency or other persons about the new terms. § 5.19 will treasury entities issue a re',
3382:'fund if money is erroneously col lected on a debt? treasury entities shall promptly refund to a debtor any amount',
3383:'collected 100 office of the secretary of the treasury on a treasury debt when the debt is waived or otherwise',
3384:'found not to be owed to the united states, or as otherwise required by law. refunds under this part shall',
3385:'not bear interest unless required by law. subpart c—procedures for offsetof treasury department payments to collect debts owed to other',
3386:'federal agencies § 5.20 how do other federal agenciesuse the offset process to collectdebts from payments issued by atreasury entity?',
3387:'a offset of treasury entity payments to collect debts owed to other federal agencies. 1 in most cases, federal agencies',
3388:'submit eligible debts to the treasury offset program to collect delinquent debts from payments issued by treasury entities and other',
3389:'federal agencies, a process known as ‘‘centralized offset.’’ when centralized offset is not available or appropriate, any federal agency may',
3390:'ask a treasury entity when acting as a ‘‘payment agency’’ to collect a debt owed to such agency by offsetting',
3391:'funds payable to a debtor by the treasury entity, including salary payments issued to treasury entity employees. this section and',
3392:'§ 5.21 of this subpart c apply when a federal agency asks a treasury entity to offset a payment issued',
3393:'by the treasury entity to a person who owes a debt to the united states. 2 this subpart c does',
3394:'not apply to treasury debts. see §§ 5.10 through 5.12 of this part for offset procedures applicable to treasury debts.',
3395:'3 this subpart c does not apply to the collection of nontreasury debts through tax refund offset. see 31 cfr',
3396:'285.2 for tax refund offset procedures. b administrative offset including salary offset; certification. a treasury entity will initiate a requested',
3397:'offset only upon receipt of written certification from the creditor agency that the debtor owes the pastdue, legally enforceable debt',
3398:'in the amount stated, and that the creditor agency has fully complied with all applicable due process and other requirements',
3399:'contained in 31 u.s.c. 3716, 5 u.s.c. 5514, and the creditor agency’s regulations, as applicable. offsets will continue until the',
3400:'§ 5.20 debt is paid in full or otherwise resolved to the satisfaction of the creditor agency. c where a',
3401:'creditor agency makes requests for offset. requests for offset under this section shall be sent to the u.s. department of',
3402:'the treasury, attn: deputy chief financial officer, 1500 pennsylvania avenue, nw., attention: metropolitan square, room 6228, washington, dc 20220. the',
3403:'deputy chief financial officer will forward the request to the appropriate treasury entity for processing in accordance with this subpart',
3404:'c. d incomplete certification. a treasury entity will return an incomplete debt certification to the creditor agency with notice that',
3405:'the creditor agency must comply with paragraph b of this section before action will be taken to collect a debt',
3406:'from a payment issued by a treasury entity. e review. a treasury entity is not authorized to review the merits',
3407:'of the creditor agency’s determination with respect to the amount or validity of the debt certified by the creditor agency.',
3408:'f when treasury entities will not comply with offset request. a treasury entity will comply with the offset request of',
3409:'another agency unless the treasury entity determines that the offset would not be in the best interests of the united',
3410:'states, or would otherwise be contrary to law. g multiple debts. when two or more creditor agencies are seeking offsets',
3411:'from payments made to the same person, or when two or more debts are owed to a single creditor agency,',
3412:'the treasury entity that has been asked to offset the payments may determine the order in which the debts will',
3413:'be collected or whether one or more debts should be collected by offset simultaneously. h priority of debts owed to',
3414:'treasury entity. for purposes of this section, debts owed to a treasury entity generally take precedence over debts owed to',
3415:'other agencies. the treasury entity that has been asked to offset the payments may determine whether to pay debts owed',
3416:'to other agencies before paying a debt owed to a treasury entity. the treasury entity that has been 101 §',
3417:'5.21 asked to offset the payments will determine the order in which the debts will be collected based on the',
3418:'best interests of the united states. § 5.21 what does a treasury entity doupon receipt of a request to offsetthe',
3419:'salary of a treasury entity employee to collect a debt owed by theemployee to another federal agency? a notice to',
3420:'the treasury employee. when a treasury entity receives proper certification of a debt owed by one of its employees, the',
3421:'treasury entity will begin deductions from the employee’s pay at the next officially established pay interval. the treasury entity will',
3422:'send a written notice to the employee indicating that a certified debt claim has been received from the creditor agency,',
3423:'the amount of the debt claimed to be owed by the creditor agency, the date deductions from salary will begin,',
3424:'and the amount of such deductions. b amount of deductions from treasury employee’s salary. the amount deducted under § 5.20b',
3425:'of this part will be the lesser of the amount of the debt certified by the creditor agency or an',
3426:'amount up to 15% of the debtor’s disposable pay. deductions shall continue until the treasury entity knows that the debt',
3427:'is paid in full or until otherwise instructed by the creditor agency. alternatively, the amount offset may be an amount',
3428:'agreed upon, in writing, by the debtor and the creditor agency. see § 5.12g salary offset process. c when the',
3429:'debtor is no longer employed by the treasury entity—1 offset of final and subsequent payments. if a treasury entity employee',
3430:'retires or resigns or if his or her employment ends before collection of the debt is complete, the treasury entity',
3431:'will continue to offset, under 31 u.s.c. 3716, up to 100% of an employee’s subsequent payments until the debt is',
3432:'paid or otherwise resolved. such payments include a debtor’s final salary payment, lump sum leave payment, and other payments payable',
3433:'to the debtor by the treasury entity. see 31 u.s.c. 3716 and 5 cfr 550.1104l and 550.1104m. 2 notice to',
3434:'the creditor agency. if the employee is separated from the treasury entity before the debt is paid in full, the',
3435:'treasury entity will certify to the creditor agency the total amount 31 cfr subtitle a 7–1–16 edition of its collection.',
3436:'if the treasury entity is aware that the employee is entitled to payments from the civil service retirement and disability',
3437:'fund, federal employee retirement system, or other similar payments, the treasury entity will provide written notice to the agency making',
3438:'such payments that the debtor owes a debt including the amount and that the provisions of 5 cfr 550.1109 have',
3439:'been fully complied with. the creditor agency is responsible for submitting a certified claim to the agency responsible for making',
3440:'such payments before collection may begin. generally, creditor agencies will collect such monies through the treasury offset program as described',
3441:'in § 5.9c of this part. 3 notice to the debtor. the treasury entity will provide to the debtor a',
3442:'copy of any notices sent to the creditor agency under paragraph c2 of this section. d when the debtor transfers',
3443:'to another federal agency—1 notice to the creditor agency. if the debtor transfers to another federal agency before the debt',
3444:'is paid in full, the treasury entity will notify the creditor agency and will certify the total amount of its',
3445:'collection on the debt. the treasury entity will provide a copy of the certification to the creditor agency. the creditor',
3446:'agency is responsible for submitting a certified claim to the debtor’s new employing agency before collection may begin. 2 notice',
3447:'to the debtor. the treasury entity will provide to the debtor a copy of any notices and certifications sent to',
3448:'the creditor agency under paragraph d1 of this section. e request for hearing official. a treasury entity will provide a',
3449:'hearing official upon the creditor agency’s request with respect to a treasury entity employee. see 5 cfr 550.1107a. appendix a',
3450:'to part 5—treasury directive 34–01—waiving claims against treasury employees for erroneous payments treasury directive 34–01 date: july 12, 2000. sunset',
3451:'review: july 12, 2004. subject: waiving claims against treasury employees for erroneous payments. 102 office of the secretary of the',
3452:'treasury 1. purpose this directive establishes the department of the treasury’s policies and procedures for waiving claims by the government',
3453:'against an employee for erroneous payments of: 1 pay and allowances e.g., health and life insurance and 2 travel, transportation,',
3454:'and relocation expenses and allowances. 2. background a. 5 u.s.c. §5584 authorizes the waiver of claims by the united states',
3455:'in whole or in part against an employee arising out of erroneous payments of pay and allowances, travel, transportation, and',
3456:'relocation expenses and allowances. a waiver may be considered when collection of the claim would be against equity and good',
3457:'conscience and not in the best interest of the united states provided that there does not exist, in connection with',
3458:'the claim, an indication of fraud, misrepresentation, fault, or lack of good faith on the part of the employee or',
3459:'any other person having an interest in obtaining a waiver of the claim. b. the general accounting office act of',
3460:'1996 pub. l. 104–316, title i, §103d, enacted october 19, 1996, amended 5 u.s.c. §5584 by transferring the authority to',
3461:'waive claims for erroneous payments exceeding $1,500 from the comptroller general of the united states to the office of management',
3462:'and budget omb. omb subsequently redelegated this waiver authority to the executive agency that made the erroneous payment. the authority',
3463:'to waive claims not exceeding $1,500, which was vested in the head of each agency prior to the enactment of',
3464:'pub. l. 104–316, was unaffected by the act. c. 5 u.s.c. §5514 authorizes the head of each agency, upon a',
3465:'determination that an employee is indebted to the united states for debts to which the united states is entitled to',
3466:'be repaid at the time of the determination, to deduct up to 15%, or a greater amount if agreed to',
3467:'by the employee, from the employee’s pay at officially established pay intervals in order to repay the debt. 3. delegation',
3468:'a. the deputy assistant secretary administration, the heads of bureaus, the inspector general, and the inspector general for tax administration',
3469:'are delegated the authority to waive, in whole or in part, a claim of the united states against an employee',
3470:'for an erroneous payment of pay and allowances, travel, transportation, and relocation expenses and allowances, aggregating less than $5,000 per',
3471:'claim, in accordance with the limitations and standards in 5 u.s.c. §5584. b. treasury’s deputy chief financial officer is delegated',
3472:'the authority to waive, in whole or in part, a claim of the united states against an employee for an',
3473:'erroneous payment of pay and allowances, travel, pt. 5, app. a transportation, and relocation expenses and allowances, aggregating $5,000 or',
3474:'more per claim, in accordance with the limitations and standards in 5 u.s.c. § 5584. 4. appeals a. requests for',
3475:'waiver of claims aggregating less than $5,000 per claim which are denied in whole or in part may be appealed',
3476:'to the deputy chief financial officer for the department of the treasury. b. requests for waiver of claims aggregating $5,000',
3477:'or more per claim which are denied in whole or in part may be appealed to the assistant secretary management/chief',
3478:'financial officer. 5. redelegation the deputy assistant secretary administration, the heads of bureaus, the inspector general, and the inspector general',
3479:'for tax administration may redelegate their respective authority and responsibility in writing no lower than the bureau deputy chief financial',
3480:'officer unless authorized by treasury’s deputy chief financial officer. copies of each redelegation shall be submitted to the department’s deputy',
3481:'chief financial officer. 6. responsibilities a. the deputy assistant secretary administration, the heads of bureaus, the inspector general, and the',
3482:'inspector general for tax administration shall: 1 promptly notify an employee upon discovery of an erroneous payment to that employee;',
3483:'2 promptly act to collect the erroneous overpayment, following established debt collection policies and procedures; 3 establish time frames for',
3484:'employees to request a waiver in writing and for the bureau to review the waiver request. these time frames must',
3485:'take into consideration the responsibilities of the united states to take prompt action to pursue enforced collection on overdue debts,',
3486:'which may arise from erroneous payments. 4 notify employees whose requests for waiver of claims aggregating less than $5,000 per',
3487:'claim are denied in whole or in part of the basis for the denial and the right to appeal the',
3488:'denial to the deputy chief financial officer of the department of the treasury. all such appeals shall: a be made',
3489:'in writing; b specify the basis for the appeal; c include a chronology of the events surrounding the erroneous payments;',
3490:'d include a statement regarding any mitigating factors; and e be submitted to the official who denied the waiver request',
3491:'no later than 60 days from receipt by the employee of written notice of the denial of the waiver; and',
3492:'103 pt. 5, app. a f attach at least the following documents: the employee’s original request for a waiver; the',
3493:'bureau’s denial of the request; any personnel actions, e.g., promotions, demotions, step increases, etc. that relate to the overpayment. 5',
3494:'forward to treasury’s deputy chief financial officer the appeal and supporting documentation, the bureau’s recommendation as to why the appeal',
3495:'should be approved or denied; and a statement as to the action taken by the bureau to avoid a recurrence',
3496:'of the error. 6 pay a refund when appropriate if a waiver is granted; 7 fulfill all labor relations responsibilities',
3497:'when implementing this directive; and 8 fulfill any other responsibility of the agency imposed by 5 u.s.c. §5584, or other',
3498:'applicable laws and regulations. b. treasury’s deputy chief financial officer shall advise employees whose requests for waiver of claims aggregating',
3499:'$5,000 or more per claim are denied in whole or in part of the basis for the denial and the',
3500:'right to appeal the denial to the assistant secretary management/chief financial officer. all such appeals shall be in the format',
3501:'and contain the information and documentation described in subsection 6.a.4, above. the deputy chief financial officer shall forward to assistant',
3502:'secretary management/chief financial officer the appeal and supporting documentation, his/her recommendation as to why the appeal should be approved or',
3503:'denied, and a statement obtained from the bureau from which the claim arose as to the action taken by the',
3504:'bureau to avoid a recurrence of the error. 7. reporting requirements a. each bureau, the deputy assistant secretary administration for',
3505:'departmental offices, the inspector general, and the inspector general for tax administration shall maintain a register of waiver actions subject',
3506:'to departmental review. the register shall cover each fiscal year and be prepared by december 31 of each year for',
3507:'the preceding fiscal year. the register shall contain the following information: 1 the total amount waived by the bureau; 2',
3508:'the number and dollar amount of waiver applications granted in full; 3 the number and dollar amount of waiver applications',
3509:'granted in part and denied in part, and the dollar amount of each; 4 the number and dollar amount of',
3510:'waiver applications denied in their entirety; 5 the number of waiver applications referred to the deputy chief financial officer for',
3511:'initial action or for appeal; 6 the dollar amount refunded as a result of waiver action by the bureau; and',
3512:'7 the dollar amount refunded as a result of waiver action by the deputy chief finan31 cfr subtitle a 7–1–16',
3513:'edition cial officer or the assistant secretary management/ chief financial officer. b. each bureau, the deputy assistant secretary administration for',
3514:'departmental offices, the inspector general, and the inspector general for tax administration shall retain a written record of each waiver',
3515:'action for 6 years and 3 months. at a minimum, the written record shall contain: 1 the bureau’s summary of',
3516:'the events surrounding the erroneous payment; 2 any written comments submitted by the employee from whom collection is sought; 3',
3517:'an account of the waiver action taken and the reasons for such action; and 4 other pertinent information such as',
3518:'any action taken to refund amounts repaid. 8. effect of request for waiver a request for a waiver of a',
3519:'claim shall not affect an employee’s opportunity under 5 u.s.c. § 5514a2d for a hearing on the determination of the',
3520:'agency concerning the existence or the amount of the debt, or the terms of the repayment schedule. a request by',
3521:'an employee for a hearing under 5 u.s.c. § 5514a2d shall not affect an employee’s right to request a waiver',
3522:'of the claim. the determination whether to waive a claim may be made at the discretion of the deciding official',
3523:'either before or after a final decision is rendered pursuant to 5 u.s.c. § 5514a2d concerning the existence or the',
3524:'amount of the debt, or the terms of the repayment schedule. 9. guidelines for determining requests a. a request for',
3525:'a waiver shall not be granted if the deciding official determines there exists, in connection with the claim, an indication',
3526:'of fraud, misrepresentation, fault, or lack of good faith on the part of the employee or any other person having',
3527:'an interest in obtaining a waiver of the claim. there are no exceptions to this rule for financial hardship or',
3528:'otherwise. 1 ‘‘fault’’ exists if, in light of all the circumstances, it is determined that the employee knew or should',
3529:'have known that an error existed, but failed to take action to have it corrected. fault can derive from an',
3530:'act or a failure to act. unlike fraud, fault does not require a deliberate intent to deceive. whether an employee',
3531:'should have known about an error in pay is determined from the perspective of a reasonable person. pertinent considerations in',
3532:'finding fault include whether: a the payment resulted from the employee’s incorrect, but not fraudulent, statement that the employee should',
3533:'have known was incorrect; b the payment resulted from the employee’s failure to disclose material facts in the 104 office',
3534:'of the secretary of the treasury employee’s possession which the employee should have known to be material; or c the',
3535:'employee accepted a payment, which the employee knew or should have known to be erroneous. 2 every case must be',
3536:'examined in light of its particular facts. for example, where an employee is promoted to a higher grade but the',
3537:'step level for the employee’s new grade is miscalculated, it may be appropriate to conclude that there is no fault',
3538:'on the employee’s part because employees are not typically expected to be aware of and understand the rules regarding determination',
3539:'of step level upon promotion. on the other hand, a different conclusion as to fault potentially may be reached if',
3540:'the employee in question is a personnel specialist or an attorney who concentrates on personnel law. b. if the deciding',
3541:'official finds an indication of fraud, misrepresentation, fault, or lack of good faith on the part of the employee or',
3542:'any other person having an interest in obtaining a waiver of the claim, then the request for a waiver must',
3543:'be denied. c. if the deciding official finds no indication of fraud, misrepresentation, fault, or lack of good faith on',
3544:'the part of the employee or any other person having an interest in obtaining a waiver of the claim, the',
3545:'employee is not automatically entitled to a waiver. before a waiver can be granted, the deciding official must also determine',
3546:'that collection of the claim against an employee would be against equity and good conscience and not in the best',
3547:'interests of the united states. factors to consider when determining if collection of a claim against an employee would be',
3548:'against equity and good conscience and not in the best interests of the united states include, but are not limited',
3549:'to: 1 whether collection of the claim would cause serious financial hardship to the employee from whom collection is sought.',
3550:'2 whether, because of the erroneous payment, the employee either has relinquished a valuable right or changed positions for the',
3551:'worse, regardless of the employee’s financial circumstances. a to establish that a valuable right has been relinquished, it must be',
3552:'shown that the right was, in fact, valuable; that it cannot be regained; and that the action was based chiefly',
3553:'or solely on reliance on the overpayment. b to establish that the employee’s position has changed for the worse, it',
3554:'must be shown that the decision would not have been made but for the overpayment, and that the decision resulted',
3555:'in a loss. c an example of a ‘‘detrimental reliance’’ would be a decision to sign a lease for a',
3556:'more expensive apartment based chiefly or solely upon reliance on an erroneous calculation of salary, and the funds spent for',
3557:'rent cannot be recovered. pt. 6 3 the cost of collecting the claim equals or exceeds the amount of the',
3558:'claim; 4 the time elapsed between the erroneous payment and discovery of the error and notification of the employee; 5',
3559:'whether failure to make restitution would result in unfair gain to the employee; 6 whether recovery of the claim would',
3560:'be unconscionable under the circumstances. d. the burden is on the employee to demonstrate that collection of the claim would',
3561:'be against equity and good conscience and not in the best interest of the united states. 10. authorities a. 5',
3562:'u.s.c. § 5584, ‘‘claims for overpayment of pay and allowances, and of travel, transportation and relocation expenses and allowances.’’ b.',
3563:'31 u.s.c. §3711, ‘‘collection and compromise.’’ c. 31 u.s.c. §3716, ‘‘administrative offset.’’ d. 31 u.s.c. §3717, ‘‘interest and penalty on',
3564:'claims.’’ e. 5 cfr part 550, subpart k, ‘‘collection by offset from indebted government employees.’’ f. 31 cfr part 5,',
3565:'subpart b, ‘‘salary offset.’’ g. determination with respect to transfer of functions pursuant to public law 104–316, omb, december 17,',
3566:'1996. 11. cancellation td 34–01, ‘‘waiver of claims for erroneous payments,’’ dated october 25, 1995, is superseded. 12. office of',
3567:'primary interest office of accounting and internal control. part 6—applications for awards under the equal access to justice act subpart',
3568:'a—general provisions sec. 6.1 purpose of these rules. 6.2 when the act applies. 6.3 proceedings covered. 6.4 eligibility of applicants.',
3569:'6.5 standards for awards. 6.6 allowable fees and other expenses. 6.7 delegations of authority. subpart b—information required from applicants 6.8',
3570:'contents of application. 6.9 net worth exhibit. 6.10 documentation of fees and expenses. 6.11 when an application may be filed.',
3571:'105 § 6.1 subpart c—procedures for considering applications 6.12 filing and service of documents. 6.13 answer to application. 6.14 decision.',
3572:'6.15 agency review. 6.16 judicial review. 6.17 payment of award. authority: sec. 203a1, pub. l. 96–481, 94 stat. 2325 5',
3573:'u.s.c. 504c1. source: 47 fr 20765, may 14, 1982, unless otherwise noted. subpart a—general provisions § 6.1 purpose of these',
3574:'rules. the equal access to justice act, 5 u.s.c. 504 called ‘‘the act’’ in this part, provides for the award',
3575:'of attorney fees and other expenses to eligible individuals and entities who are parties to certain administrative proceedings called ‘‘adversary',
3576:'adjudications’’ before agencies of the government of the united states. an eligible party may receive an award when it prevails',
3577:'over an agency, unless the agency’s position in the proceeding was substantially justified or special circumstances make an award unjust.',
3578:'the rules in this part describe the parties eligible for awards and the proceedings that are covered. they also explain',
3579:'how to apply for awards, and the procedures and standards that the treasury department will use to make them. §',
3580:'6.2 when the act applies. the act applies to any adversary adjudication pending before an agency at any time between',
3581:'october 1, 1981 and september 30, 1984. this includes proceedings begun before october 1, 1981, if final agency action has',
3582:'not been taken before that date, and proceedings pending on september 30, 1984, regardless of when they were initiated or',
3583:'when final agency action occurs. § 6.3 proceedings covered. the act applies to adversary adjudications required to be conducted by',
3584:'the treasury department under 5 u.s.c. 554. within the treasury department, these proceedings are: a bureau of alcohol, tobacco and',
3585:'firearms: 1 permit proceedings under the federal alcohol administration 31 cfr subtitle a 7–1–16 edition act 27 u.s.c. 204; 2',
3586:'permit proceedings under the internal revenue code of 1954 26 u.s.c. 5171, 5271, 5713; 3 license and permit proceedings under',
3587:'the federal explosives laws 18 u.s.c. 843. b comptroller of the currency: all proceedings conducted under 12 cfr part 19,',
3588:'subpart a. § 6.4 eligibility of applicants. a to be eligible for an award of attorney fees and other expenses',
3589:'under the act, the applicant must be a party to the adversary adjudication for which it seeks an award. the',
3590:'term ‘‘party’’ is defined in 5 u.s.c. 5513. the applicant must show that it meets all conditions of eligibility set',
3591:'out in this subpart and has complied with the requirements in subpart b of this part. b the types of',
3592:'eligible applicants are as follows: 1 an individual with a net worth of not more than $1 million; 2 the',
3593:'sole owner of an unincorporated business who has a net worth of not more than $5 million, including both personal',
3594:'and business interests, and not more than 500 employees; 3 a charitable or other taxexempt organization described in section 501c3',
3595:'of the internal revenue code 26 u.s.c. 501c3 with not more than 500 employees; 4 a cooperative association as defined',
3596:'in section 15a of the agricultural marketing act 12 u.s.c. 1141a with not more than 500 employees, or 5 any',
3597:'other partnership, corporation, association, or public or private organization with a net worth of not more than $5 million and',
3598:'not more than 500 employees. c for the purpose of eligibility, the net worth and number of employees of an',
3599:'applicant shall be determined as of the date the proceeding was initiated. d an applicant who owns an unincorporated business',
3600:'will be considered as an ‘‘individual’’ rather than a ‘‘sole owner of an unincorporated business’’ if the matter in controversy',
3601:'is primarily related to personal interests rather than to business interests. e the employees of an applicant include all persons',
3602:'who regularly perform services for remuneration for the 106 office of the secretary of the treasury applicant, under the applicant’s',
3603:'direction and control. parttime employees shall be included. f the net worth and number of employees of the applicant and',
3604:'all of its affiliates shall be aggregated to determine eligibility. any individual or group of individuals, corporation or other entity',
3605:'that directly or indirectly controls or owns a majority of the voting shares of another business, or controls in any',
3606:'manner the election of a majority of that business’s board of directors, trustees, or other persons exercising similar functions, will',
3607:'be considered an affiliate of that business for purposes of this part, unless the adjudicative officer determines that such treatment',
3608:'would be unjust and contrary to the purposes of the act in light of the actual relationship between the affiliated',
3609:'entities. in addition, the adjudicative officer may determine that financial relationships of the applicant other than those described in this',
3610:'paragraph constitute special circumstances that would make an award unjust. g an applicant that participates in a proceeding primarily on',
3611:'behalf of one or more other persons or entities that would be ineligible is not itself eligible for an award.',
3612:'§ 6.5 standards for awards. a a prevailing applicant may receive an award for fees and expenses incurred in connection',
3613:'with the final disposition of a proceeding, unless 1 the position of the agency was substantially justified, or 2 special',
3614:'circumstances make the award unjust. no presumption arises that the agency’s position was not substantially justified simply because the agency',
3615:'did not prevail. b an award will be reduced or denied if the applicant has unduly or unreasonably protracted the',
3616:'proceeding or if special circumstances make the award sought unjust. § 6.6 allowable fees and other expenses. a the following',
3617:'fees and other expenses are allowable under the act: 1 reasonable expenses of expert witnesses; § 6.8 2 reasonable cost',
3618:'of any study, analysis, engineering report, test, or project which the agency finds necessary for the preparation of the party’s',
3619:'case; 3 reasonable attorney or agent fees. b the amount of fees awarded will be based upon the prevailing market',
3620:'rates for the kind and quality of services furnished, except that 1 compensation for an expert witness will not exceed',
3621:'the highest rate paid by the agency for expert witnesses; and 2 attorney or agent fees will not be in',
3622:'excess of $75 per hour. § 6.7 delegations of authority. the director, bureau of alcohol, tobacco and firearms and the',
3623:'comptroller of the currency are authorized to take final action on matters pertaining to the equal access to justice act,',
3624:'5 u.s.c. 504, in proceedings listed in § 6.3 under the respective bureau or office. the secretary of the treasury',
3625:'may by order delegate authority to take final action on matters pertaining to the equal access to justice act in',
3626:'particular cases to other subordinate officials. subpart b—information requiredfrom applicants § 6.8 contents of application. a an application for an',
3627:'award of fees and expenses under the act shall identify the applicant and the proceeding for which an award is',
3628:'sought. the application shall show that the applicant has prevailed and identify the position of the agency in the proceeding',
3629:'that the applicant alleges was not substantially justified. the application shall state the basis for the applicant’s belief that the',
3630:'position was not substantially justified. unless the applicant is an individual, the application shall also state the number of employees',
3631:'of the applicant and describe briefly the type and purpose of its organization or business. b the application shall also',
3632:'include a statement that the applicant’s net worth does not exceed $1 million if an individual or $5 million for',
3633:'all other applicants, including their affiliates. 107 § 6.9 however, an applicant may omit this statement if: 1 it attaches',
3634:'a copy of a ruling by the internal revenue service that it qualifies as an organization described in section 501c3',
3635:'of the internal revenue code 26 u.s.c. 501c3 or, in the case of a taxexempt organization not required to obtain',
3636:'a ruling from the internal revenue service on its exempt status, a statement that describes the basis for the applicant’s',
3637:'belief that it qualifies under such section; or 2 it states that it is a cooperative association as defined in',
3638:'section 15a of the agricultural marketing act 12 u.s.c. 1141ja. c the application shall itemize the amount of fees and',
3639:'expenses for which an award is sought. d the application may also include any other matters that the applicant wishes',
3640:'the agency to consider in determining whether and in what amount an award should be made. e the application shall',
3641:'be signed by the applicant or an authorized officer with respect to the eligibility of the applicant and by the',
3642:'attorney of the applicant with respect to fees and expenses sought. it shall also contain or be accompanied by a',
3643:'written verification under oath or under penalty of perjury that the information provided in the application is true and correct.',
3644:'approved by the office of management and budget under control number 1512–0444, for applications filed with the bureau of alcohol,',
3645:'tobacco and firearms 5 u.s.c. 552a 80 stat. 383, as amended [47 fr 20765, may 14, 1982, as amended at',
3646:'49 fr 14944, apr. 16, 1984] § 6.9 net worth exhibit. a each applicant except a qualified taxexempt organization, or',
3647:'cooperative association must provide with its application a detailed exhibit showing the net worth of the applicant and any affiliates',
3648:'as defined in § 6.4f when the proceeding was initiated. in the case of national banking associations, ‘‘net worth’’ shall',
3649:'be considered to be the total capital and surplus as reported, in conformity with the applicable instructions and guidelines, on',
3650:'the bank’s last consolidated report of con31 cfr subtitle a 7–1–16 edition dition filed before the initiation of the underlying',
3651:'proceeding. b the exhibit may be in any form convenient to the applicant that provides full disclosure of the applicant’s',
3652:'and its affiliates assets and liabilities and is sufficient to determine whether the applicant qualifies under the standards in this',
3653:'part. the adjudicative officer may require an applicant to file additional information to determine its eligibility for an award. §',
3654:'6.10 documentation of fees and expenses. a the application shall be accompanied by full documentation of the fees and expenses,',
3655:'including the cost of any study, engineering report, test, or project, for which an award is sought. b the documentation',
3656:'shall include an affidavit from any attorney, agent, or expert witness representing or appearing in behalf of the party, stating',
3657:'the actual time expended and the rate at which fees and other expenses were computed and describing the specific services',
3658:'performed. 1 the affidavit shall state the services performed. in order to establish the hourly rate, the affidavit shall state',
3659:'the hourly rate which is billed and paid by the majority of clients during the relevant time periods. 2 if',
3660:'not hourly rate is paid by the majority of clients because, for instance, the attorney or agent represents most clients',
3661:'on a contingency basis, the attorney or agent shall provide information about two attorneys or agents with similar experience, who',
3662:'perform similar work, stating their hourly rate. c the documentation shall also include a description of any expenses for which',
3663:'reimbursement is sought and a statement of the amounts paid and payable by the applicant or by any other person',
3664:'or entity for the services provided. d the adjudicative officer may require the applicant to provide vouchers, receipts, or other',
3665:'substantiation for any expenses claimed. § 6.11 when an application may be filed. a an application may be filed whenever',
3666:'the applicant has prevailed in the 108 office of the secretary of the treasury proceeding but in no case later',
3667:'than 30 days after the agency’s final disposition of the proceeding. b if review or reconsideration is sought or taken',
3668:'of a decision as to which an applicant believes it has prevailed, proceedings for the award of fees shall be',
3669:'stayed pending final disposition of the underlying controversy. subpart c—procedures forconsidering applications § 6.12 filing and service of documents. any',
3670:'application for an award or other pleading or document related to an application shall be filed and served on all',
3671:'parties to the proceeding in the same manner as other pleadings in the proceeding. § 6.13 answer to application. a',
3672:'within 30 days after service of an application, counsel representing the agency against which an award is sought shall file',
3673:'an answer to the application. b if agency counsel and the applicant believe that the issues in the fee application',
3674:'can be settled, they may jointly file a statement of their intent to negotiate a settlement. the filing of this',
3675:'statement shall extend the time for filing an answer for an additional 60 days and further extensions may be granted',
3676:'by the adjudicative officer upon request by agency counsel and the applicant. c the answer shall explain any objections to',
3677:'the award requested and identify the facts relied on in support of agency counsel’s position. if the answer is based',
3678:'on any alleged facts not already in the record of the proceeding, agency counsel shall include with the answer supporting',
3679:'affidavits. § 6.14 decision. the adjudicative officer shall issue an initial decision on the application within 60 days after completion',
3680:'of proceedings on the application. the decision shall include written findings and conclusions on the applicant’s eligibility and status as',
3681:'a prevailing party, and an explanation of the reasons for any difference between the amount requested and the amount awarded.',
3682:'the decision shall also include, if at issue, pt. 7 findings on whether the agency’s position was substantially justified, whether',
3683:'the applicant unduly protracted the proceedings, or whether special circumstances make an award unjust. § 6.15 agency review. either the',
3684:'applicant or agency counsel may seek review of the initial decision on the fee application, or the agency may decide',
3685:'to review the decision on its own initiative. if neither the applicant nor agency counsel seeks a review and the',
3686:'agncy does not take review on its own initiative, the initial decision on the application shall become a final decision',
3687:'of the agency 30 days after it is issued. whether to review a decision is a matter within the discretion',
3688:'of the agency. if review is taken, the agency will issue a final decision on the application or remand the',
3689:'application to the adjudicative officer for further proceedings. § 6.16 judicial review. judicial review of final agency decisions on awards',
3690:'may be sought as provided in 5 u.s.c. 504c2. § 6.17 payment of award. an applicant seeking payment of an',
3691:'award shall submit to the agency a copy of the agency’s final decision granting the award, accompanied by a statement',
3692:'that the applicant will not seek review of the decision in the united states courts. an applicant shall be paid',
3693:'the amount awarded unless judicial review of the award or of the underlying decision of the adversary adjudication has been',
3694:'sought by the applicant or any other party to the proceeding. part 7—employee inventions sec. 7.1 purpose. 7.2 responsibilities of',
3695:'the department. 7.3 responsibilities of heads of offices. 7.4 responsibilities of the general counsel. 7.5 responsibilities of employees. 7.6 effect',
3696:'of awards. 7.7 appeals. 7.8 delegation. authority: 80 stat. 379; 5 u.s.c. 301, sec. 6, e.o. 10096; 3 cfr, 1949–1953',
3697:'comp., p. 292, as amended by e.o. 10930; 3 cfr, 1959–1963 comp., p. 456. 109 § 7.1 source: 33 fr',
3698:'10088, july 13, 1968, unless otherwise noted. § 7.1 purpose. provisions defining the right, title, and interest of the government',
3699:'in and to an invention made by a government employee under various circumstances and the duties of government agencies with',
3700:'respect thereto are set forth in executive order 10096, 15 fr 389, as amended 35 u.s.c. 266 note. further definition',
3701:'of the circumstances under which the government will acquire the right to a patent in such an invention or a',
3702:'nonexclusive, irrevocable, royalty free license in the invention, and the procedures for the determination of these interests, are set forth',
3703:'in the regulations issued under that executive order by the patent office, 37 cfr part 100. the purpose of this',
3704:'part 7 is to implement for the treasury department the foregoing executive order and regulations of the patent office by',
3705:'a bringing to the attention of treasury employees the law and procedure governing their rights to, and interest in, inventions',
3706:'made by them, b defining responsibility within the department for making the necessary determinations, and, c establishing internal procedures for',
3707:'action in conformity with the executive order and the patent office regulations. § 7.2 responsibilities of the department. the responsibilities',
3708:'of the treasury department are to determine initially a the occurrence of an invention by an employee, b his rights',
3709:'in the invention and the rights of the government therein, and c whether patent protection will be sought in the',
3710:'united states by the department, and to furnish the required reports to the patent office. § 7.3 responsibilities of heads',
3711:'of offices. a heads of bureaus or offices in the department shall be responsible for determining initially whether the results',
3712:'of research, development, or other activity of an employee within that bureau or office constitute an invention which falls within',
3713:'the purview of executive order 10096, as amended, and is to 31 cfr subtitle a 7–1–16 edition be handled in',
3714:'accordance with the regulations in this part. b heads of bureaus or offices are responsible for obtaining from the employee',
3715:'the necessary information and, if the determination under paragraph a of this section is affirmative, preparing on behalf of the',
3716:'bureau or office a description of the invention and its relationship to the employee’s duties and work assignments. c heads',
3717:'of bureaus or offices, after such examination and investigation as may be necessary, shall refer to the general counsel all',
3718:'information obtained concerning the invention and such determination as the head of the bureau or office has made with respect',
3719:'to the character of the activity as an invention. these reports shall include any determination as to the giving of',
3720:'a cash award to the employee for his performance relating to that invention. § 7.4 responsibilities of the general counsel.',
3721:'a the general counsel shall be responsible for determining, subject to review by the commissioner of patents, the respective rights',
3722:'of the government and of the inventor in and to any invention made by an employee of the department. b',
3723:'on the basis of the foregoing determination, the general counsel shall determine whether patent protection will be sought by the',
3724:'department for such an invention. c the general counsel will prepare and furnish to the patent office the reports required',
3725:'by the regulations of that office and will serve as the liaison officer between the department and the commissioner of',
3726:'patents. § 7.5 responsibilities of employees. all employees are required to report to the heads of their bureaus or offices',
3727:'any result of research, development, or other activity on their part which may constitute an invention and the circumstances under',
3728:'which this possible invention came into being. § 7.6 effect of awards. the acceptance by an employee of a cash',
3729:'award for performance which constitutes an invention shall, in accordance with 5 u.s.c. 4502c, constitute 110 office of the secretary',
3730:'of the treasury an agreement that the use by the government of the idea, method, or device for which the',
3731:'award is made does not form the basis of any further claim against the government by the employee, his heirs',
3732:'or assigns. § 7.7 appeals. a any employee who is aggrieved by a determination made by the head of his',
3733:'bureau or office under this part may obtain a review of the determination by filing an appeal with the general',
3734:'counsel within 30 days after receiving the notice of the determination complained of. b any employee who is aggrieved by',
3735:'a determination made by the general counsel under this part may obtain a review of the determination by filing a',
3736:'written appeal with the commissioner of patents within 30 days after receiving notice of the determination complained of, or within',
3737:'such longer period as the commissioner may provide. the appeal to the commissioner shall be processed in accordance with the',
3738:'provisions in the regulations of the patent office for an appeal from an agency determination. § 7.8 delegation. the heads',
3739:'of bureaus or offices and the general counsel may delegate, as appropriate, the performance of the responsibilities assigned to them',
3740:'under this part. part 8—practice before the bu reau of alcohol, tobacco and firearms subpart a—general requirements sec. 8.1 scope.',
3741:'8.2 persons who may practice. 8.3 conference and practice requirements. 8.4 director of practice. 8.5 records. 8.6 special orders. subpart',
3742:'b—definitions 8.11 meaning of terms. subpart c—enrollment procedures 8.21 eligibility for enrollment. 8.22 application for enrollment. 8.23 denial of enrollment;',
3743:'appeal. § 8.1 8.24 enrollment cards. 8.25 renewal of enrollment card. 8.26 change in enrollment. 8.27 enrollment registers. 8.28 termination',
3744:'of enrollment. 8.29 limited practice without enrollment. subpart d—duties and restrictions relating to practice 8.31 furnishing of information. 8.32 prompt',
3745:'disposition of pending matters. 8.33 accuracy. 8.34 knowledge of client’s omission. 8.35 assistance from disbarred or suspended persons and former',
3746:'treasury employees. 8.36 practice by partners of government employees. 8.37 practice by former government employees. 8.38 notaries. 8.39 fees. 8.40',
3747:'conflicting interests. 8.41 solicitation. 8.42 practice of law. subpart e—disciplinary proceedings 8.51 authority to disbar or suspend. 8.52 disreputable conduct.',
3748:'8.53 initiation of disciplinary proceedings. 8.54 conferences. 8.55 contents of complaint. 8.56 service of complaint and other papers. 8.57 answer.',
3749:'8.58 supplemental charges. 8.59 proof; variance; amendment of pleadings. 8.60 motions and requests. 8.61 representation. 8.62 administrative law judge. 8.63',
3750:'hearings. 8.64 evidence. 8.65 depositions. 8.66 transcript. 8.67 proposed findings and conclusions. 8.68 decision of administrative law judge. 8.69 appeal',
3751:'to the secretary. 8.70 decision of the secretary. 8.71 effect of disbarment or suspension. 8.72 petition for reinstatement. authority: sec.',
3752:'3, 23 stat. 258 31 u.s.c. 1026; 5 u.s.c. 301, 500, 551–559; and reorganization plan no. 26 of 1950, 15',
3753:'fr 4935, 64 stat. 1280, as amended. source: 42 fr 33026, june 29, 1977, unless otherwise noted. subpart a—general requirements',
3754:'§ 8.1 scope. this part contains rules governing the recognition of attorneys, certified public accountants, enrolled practitioners, and other persons',
3755:'representing 111 § 8.2 clients before the bureau of alcohol, tobacco and firearms. § 8.2 persons who may practice. a',
3756:'attorneys. any attorney who is not currently under suspension or disbarment from practice before the bureau of alcohol, tobacco and',
3757:'firearms, may practice before the bureau upon filing a written declaration with the bureau, that he or she is currently',
3758:'qualified as an attorney and is authorized to represent the particular party on whose behalf he or she acts. b',
3759:'certified public accountants. any certified public accountant who is not currently under suspension or disbarment before the bureau of alcohol,',
3760:'tobacco and firearms, may practice before the bureau upon filing a written declaration with the bureau, that he or she',
3761:'is currently qualified as a certified public accountant and is authorized to represent the particular party on whose behalf he',
3762:'or she acts. c enrollment practitioners. any person enrolled as a practitioner under the provisions of subpart c of this',
3763:'part and who is not under suspension or disbarment from enrollment may practice before the bureau. d limited practitioners. any',
3764:'person qualified for limited practice without enrollment under the provisions of § 8.29 may practice before the bureau. e restrictions',
3765:'on government officers and employees. any officer or employee of the united states in the executive, legislative, or judicial branch',
3766:'of the government, or in any agency of the united states, including the district of columbia, who is otherwise eligible',
3767:'to practice under the provisions of this part, may represent parties before the bureau when doing so in the conduct',
3768:'of his or her official duties. a government officer or employee may not otherwise practice before the bureau except that,',
3769:'subject to the requirements of 18 u.s.c. 205, he or she may represent a member of his or her immediate',
3770:'family or a person or estate for which he or she serves as guardian, executor, administrator, trustee or other personal',
3771:'fiduciary. member of congress or resident commissioners elect or serving may not practice before the bureau in connection with any',
3772:'matter 31 cfr subtitle a 7–1–16 edition for which they directly or indirectly seek any compensation. f restrictions on state',
3773:'officers and employees. no officer or employee of any state, or subdivision thereof, whose official responsibilities require him or her',
3774:'to pass upon, investigate, or deal with any state law or regulation concerning alcohol, tobacco, firearms, explosives matters or wagering,',
3775:'may practice before the bureau if his or her official responsibility may disclose pertinent facts or information relating to matters',
3776:'administered by the bureau. g customhouse brokers. customhouse brokers, licensed by the commissioner of customs according to 19 cfr part',
3777:'111, may represent a party for whom they have acted as a customhouse broker before the bureau with respect to',
3778:'matters relating to the importation or exportation of merchandise under customs or intenal revenue laws. approved by the office of',
3779:'management and budget under control number 1512–0418 18 u.s.c. 203, 205; 5 u.s.c. 552a 80 stat. 383, as amended [42',
3780:'fr 33026, june 29, 1977, as amended at 49 fr 14944, apr. 16, 1984] § 8.3 conference and practice requirements.',
3781:'conference and practice requrements of the bureau of alcohol, tobacco and firearms, including requirements for powers of attorney are set',
3782:'forth in: a 26 cfr part 601, subpart e or those regulations as recodified in 27 cfr part 71 subsequent',
3783:'to the effective date of these regulations, 31 cfr part 8 with respect to all representations before the bureau except',
3784:'those concerning license or permit proceedings; b 27 cfr part 200 with respect to proceedings concerning permits issued under the',
3785:'federal alcohol administration act or the internal revenue code; c 27 cfr 47.44 with respect to proceedings concerning licenses issued',
3786:'under the arms export control act 22 u.s.c. 2778; d 27 cfr part 178, subpart e, with respect to proceedings',
3787:'concerning licenses issued under the gun control act of 1968 18 u.s.c. chapter 44; and 112 office of the secretary',
3788:'of the treasury e 27 cfr part 181, subpart e, with respect to proceedings concerning licenses or permits issued under',
3789:'the organized crime control act of 1970 18 u.s.c. chapter 40. § 8.4 director of practice. a appointment. the secretary',
3790:'shall appoint the director of practice. in the event of the absence of the director of practice or a vacancy',
3791:'in that office, the secretary shall designate an officer or employee of the treasury department to act as director of',
3792:'practice. b duties. the director of practice, office of the secretary of the treasury, shall: act upon appeals from decisions',
3793:'of the director denying applications for enrollment to practice before the bureau; institute and provide for the conduct of disciplinary',
3794:'proceedings relating to attorneys, certified public accountants, and enrolled practitioners; make inquiries with respect to matters under his or her',
3795:'jurisdiction; and perform other duties as are necessary or appropriate to carry out his or her functions under this part',
3796:'or as are prescribed by the secretary. § 8.5 records. a availability. registers of all persons admitted to practice before',
3797:'the bureau, and of all persons disbarred or suspended from practice, which are required to be maintained by the director',
3798:'under the provisions of § 8.27, will be available for public inspection at the office of the director. other records',
3799:'may be disclosed upon specific request in accordance with the disclosure regulations of the bureau 27 cfr part 71 and',
3800:'the office of the secretary. b disciplinary proceedings. the director, may grant a request by an attorney, certified public accountant,',
3801:'or enrolled practitioner to make public a hearing in a disciplinary proceeding, conducted under the provisions of subpart e of',
3802:'this part concerning the attorney, certified public accountant or enrolled practioner, and to make the record of the proceeding available',
3803:'for public inspection by interested persons, if an agreement is reached by stipulation in advance to prevent disclosure of any',
3804:'information which is confidential, in accordance with applicable laws and regulations. § 8.11 § 8.6 special orders. the secretary reserves',
3805:'the power to issue special orders as he or she may deem proper in any cases within the scope of',
3806:'this part. subpart b—definitions § 8.11 meaning of terms. as used in this part, terms shall have the meaning given',
3807:'in this section. words in the plural shall include the singular, and vice versa. the terms include and including do',
3808:'not exclude things not enumerated which are in the same general class. administrative law judge. the person appointed pursuant to',
3809:'5 u.s.c. 3105, designated to preside over any administrative proceedings under this part. attorney. a person who is a member',
3810:'in good standing of the bar of the highest court of any state, possession, territory, commonwealth, or the district of',
3811:'columbia. bureau. the bureau of alcohol, tobacco and firearms, the department of the treasury, washington, dc 20226. certified public accountant.',
3812:'any person who is qualified to practice as a certified public accountant in any state, possession, territory, commonwealth, or the',
3813:'district of columbia. cfr. the code of federal regulations. director. the director, bureau of alcohol, tobacco and firearms, the department',
3814:'of the treasury, washington, dc. enrolled practitioner. any person enrolled to practice before the bureau of alcohol, tobacco and firearms',
3815:'pursuant to subpart c of this part. practice before the bureau. this comprehends all matters connected with presentation to the',
3816:'bureau or any of its officers or employees relating to a client’s rights, privileges or liabilities under laws or regulations',
3817:'administered by the bureau. presentations include the preparation and filing of necessary documents, correspondence with and communications to the bureau,',
3818:'and the representation of a client at conferences, hearings, and meetings. preparation of a tax return, appearance of an individual',
3819:'as a witness for any party, or furnishing information at the 113 § 8.21 request of the bureau of any',
3820:'of its officers or employees is not considered practice before the bureau. secretary. the secretary of the treasury. u.s.c. the',
3821:'united states code. subpart c—enrollment procedures § 8.21 eligibility for enrollment. a general qualifications. the director may grant enrollment to',
3822:'practice to any person who has not engaged in conduct which would justify the disbarment or suspension of any attorney,',
3823:'certified public accountant, or enrolled practioner. each person shall demonstrate to the satisfaction of the director that he or she',
3824:'possesses the necessary technical qualifications to enable him or her to render valuable service before the bureau, and that he',
3825:'or she is otherwise competent to advise and assists in the presentation of matters before the bureau. b technical qualifications.',
3826:'the director may grant enrollment to practice only to persons possessing technical knowledge of the laws and regulations administered by',
3827:'the bureau. 1 minimum criteria required of an enrolled practioner will consist of: 5 years employment with the treasury department',
3828:'in a responsible position which would familiarize the person with applicable laws and regulations; or 5 years employment in a',
3829:'regulated industry in a responsible position which would familiarize the person with applicable laws and regulations; or possession of a',
3830:'law degree; or other significant experience such as the prior respresentation of persons before the internal revenue service or the',
3831:'bureau of alcohol, tobacco and firearms. 2 an enrolled paractioner may demonstrate technical knowledge in one or more of the',
3832:'several areas of laws and regulations administered by the bureau alcohol, tobacco firearms, or explosives matters. c natural persons. enrollment',
3833:'to practice may only be granted to natural persons who have become 18 years of age. d attorneys, certified public',
3834:'accountants. enrollment if not available to persons who are attorneys or certified public accountants who qualify to 31 cfr subtitle',
3835:'a 7–1–16 edition practice without enrollment under § 8.2 a or b. [42 fr 33026, june 29, 1977; 42 fr',
3836:'36455, july 15, 1977] § 8.22 application for enrollment. a information to be furnished. an applicant for enrollment to practice',
3837:'shall state his or her name, address, and business address, citizenship, and age on the application. the applicant shall also',
3838:'state if he or she has ever been suspended or disbarred as an attorney or certified public accountant, or if',
3839:'the applicant’s right to practice has ever been revoked by any court, commission, or administrative agency in any jurisdiction. the',
3840:'applicant shall set forth his or her technical qualifications as required by § 8.21b which enable him or her to',
3841:'render valuable service before the bureau. the applicant shall indicate which area or areas of bureau matters in which he',
3842:'or she desires to practice alcohol, tobacco, firearms, or explosives matters. b fee. each application for enrollment will be accompanied',
3843:'by a check or money order in the amount of $25, payable to the bureau of alcohol, tobacco and firearms.',
3844:'this fee will be retained by the united states whether or not the applicant is granted enrollment. agents who are',
3845:'enrolled to practice before the internal revenue service prior to september 27, 1977, need not include this fee and should',
3846:'indicate their enrollment number on the application. c execution under oath. all applications for enrollment will be executed under oath',
3847:'or affirmation. d filing. applications for enrollment will be filed with the assistant director, regulatory enforcement, bureau of alcohol, tobacco',
3848:'and firearms, 1200 pensylvania avenue nw., washington, dc 20226. e additional information. the director, as a condition to consideration for',
3849:'enrollment, may require the applicant to file additional information as necessary to determine if the applicant is qualified. the director',
3850:'shall, upon written request, afford an applicant the 114 office of the secretary of the treasury opportunity to be heard',
3851:'with respect to his or her application for enrollment. approved by the office of management and budget under control number',
3852:'1512–0418 sec. 501, pub. l. 82–137, 65 stat. 290 31 u.s.c. 483a; 5 u.s.c. 552a 80 stat. 383, as amended',
3853:'[42 fr 33026, june 29, 1977; 42 fr 36455, july 15, 1977, as amended at 49 fr 14944, apr. 16,',
3854:'1984] § 8.23 denial of enrollment; appeal. a the director, in denying an application for enrollment, shall inform the applicant',
3855:'as to the reasons. the applicant may, within 30 days after receipt of the notice of denial, file a written',
3856:'appeal together with reasons in support thereof, with the director of practice. the director of practice shall render a decision',
3857:'on the appeal as soon as practicable. b an applicant may, within 30 days after receipt of the decision of',
3858:'the director of practice in sustaining a denial of enrollment, appeal the decision to the secretary. § 8.24 enrollment cards.',
3859:'the director shall issue an enrollment card to each practitioner who is enrolled to practice before the bureau. each enrollment',
3860:'card is valid for a period of 5 years as long as the holder remains enrolled and in good standing',
3861:'before the bureau. unless advised to the contrary by the director, any officer or employee of the bureau may consider',
3862:'the holder of an unexpired enrollment card to be authorized to practice before the bureau in the subject area or',
3863:'areas indicated upon the card alcohol, tobacco, firearms, or explosives matters. § 8.25 renewal of enrollment card. a period of',
3864:'renewal. an enrolled practitioner may apply for renewal of his or her enrollment card during a 12 month period prior',
3865:'to the expiration of the enrollment card. b application. each enrolled practitioner applying for a renewal of enrollment shall apply',
3866:'to the director. the enrolled practitioner shall include in the application all information required by § 8.22 except information relating',
3867:'to technical qualifications un§ 8.27 less the enrolled practitioner is applying for enrollment in a subject area or areas in',
3868:'which he or she was not previously qualified to practice. c fee. each application for renewal of enrollment will be',
3869:'accompanied by a check or money order in the amount of $5, payable to the bureau of alcohol, tobacco and',
3870:'firearms. approved by the office of management and budget under control number 1512–0418 5 u.s.c. 552a 80 stat. 383, as',
3871:'amended [42 fr 33026, june 29, 1977, as amended at 49 fr 14944, apr. 16, 1984] § 8.26 change in',
3872:'enrollment. a change in area of practice. at any time during a period of enrollment, an enrolled practitioner may apply',
3873:'to practice in a subject area or areas in which he or she was not previously qualified to practice alcohol,',
3874:'tobacco, firearms, or explosives matters. b application. each enrolled practitioner applying for a change in enrollment shall apply to the',
3875:'director. the enrolled practitioner shall include in the application all information required by § 8.22 but shall include information relating',
3876:'to technical qualifications only in those additional subject areas in which he or she is applying to practice. c fee.',
3877:'each application for change in enrollment will be accompanied by a check or money order in the amount of $5,',
3878:'payable to the bureau of alcohol, tobacco and firearms. approved by the office of management and budget under control number',
3879:'1512–0418 5 u.s.c. 552a 80 stat. 383, as amended [42 fr 33026, june 29, 1977, as amended at 49 fr',
3880:'14944, apr. 16, 1984] § 8.27 enrollment registers. the director shall maintain, for public inspection, a register of all persons',
3881:'enrolled to practice before the bureau and the subject areas in which each person is enrolled to practice, a register',
3882:'of all persons disbarred or suspended from practice, and a register of all persons whose applications for enrollment before the',
3883:'bureau have been denied. 115 § 8.28 § 8.28 termination of enrollment. a attorneys, certified public accountants. the enrollment of',
3884:'a practitioner to whom an enrollment card has been issued will terminate when that person becomes eligible to practice without',
3885:'enrollment under § 8.2 a or b, and that person shall surrender his or her enrollment card to the director',
3886:'for cancellation. b expiration of enrollment. the enrollment of any person will automatically terminate after the date indicated on the',
3887:'enrollment card unless, during the 12month period prior to the expiration date, that person applies for renewal of enrollment with',
3888:'the director as provided in § 8.25. in this case, the person may continue to practice before the bureau until',
3889:'his or her application has been finally determined. § 8.29 limited practice without enrollment. a general. individuals may appear on',
3890:'their own behalf and may otherwise appear without enrollment, providing they present satisfactory identification, in the following classes of cases:',
3891:'1 an individual may represent another individual who is his or her regular fulltime employer, may represent a partnership of',
3892:'which he or she is a member or a regular fulltime employee, of may represent without compensation a member of',
3893:'his or her immediate family. 2 corporations including parent corporations, subsidiaries or affiliated corporations, trusts, estates, associations, or organized groups',
3894:'may be represented by bona fide officers or regular fulltime employees. 3 trusts, receiverships, guardianships, or estates may be represented',
3895:'by their trustees, receivers, guardians, administrators, executors, or their regular fulltime employees. 4 any government unit, agency, or authority may',
3896:'be represented by an officer or regular employee in the course of his or her official duties. 5 unenrolled persons',
3897:'may participate in rulemaking as provided in 5 u.s.c. 553. b special appearances. the director, subject to conditions he or',
3898:'she deems appropriate, may authorize any person to represent a party without enroll31 cfr subtitle a 7–1–16 edition ment, for',
3899:'the purpose of a particular matter. subpart d—duties and restrictionsrelating to practice § 8.31 furnishing of information. a to the',
3900:'bureau. no attorney, certified public accountant, or enrolled practitioner may neglect or refuse promptly to submit records or information in',
3901:'any matter before the bureau, upon proper and lawful request by an authorized officer or employee of the bureau, or',
3902:'may interfere, or attempt to interfere, with any proper and lawful effort by the bureau or its officers or employees,',
3903:'to obtain the requested record or information, unless he or she believes in good faith and on reasonable grounds that',
3904:'the record or information is privileged or that the request for, or effort to obtain, that record or information is',
3905:'of doubtful legality. b to the director of practice. it is the duty of an attorney or certified public accountant,',
3906:'who practices before the bureau, or enrolled practitioner when requested by the director of practice, to provide the director of',
3907:'practice with any information he or she may have concerning violation of the regulations in this part by any person,',
3908:'and to testify thereto in any proceeding instituted under this part for the disbarment or suspension of an attorney, certified',
3909:'public accountant, or enrolled practitioner, unless he or she believes in good faith and on reasonable grounds that that information',
3910:'is privileged or that the request is of doubtful legality. § 8.32 prompt disposition of pending matters. no attorney, certified',
3911:'public accountant, or enrolled practitioner may unreasonably delay the prompt disposition of any matter before the bureau. § 8.33 accuracy.',
3912:'each attorney, certified public accountant, and enrolled practitioner shall exercise due diligence in: a preparing or assisting in the preparation',
3913:'of, approving, and filing returns, documents, affidavits, and other papers relating to bureau matters; 116 office of the secretary of',
3914:'the treasury b determining the correctness of any representations made by him or her to the bureau; and c determining',
3915:'the correctness of any information which he or she imparts to a client with reference to any matter administered by',
3916:'the bureau. § 8.34 knowledge of client’s omission. each attorney, certified public accountant, or enrolled practitioner who knows that a',
3917:'client has not complied with applicable law, or has made an error in or omission from any document, affidavit, or',
3918:'other paper which the law requires the client to execute, shall advise the client promptly of the fact of such',
3919:'noncompliance, error, or omission. § 8.35 assistance from disbarred or suspended persons and former treasury employees. no attorney, certified public',
3920:'accountant or enrolled practitioner shall, in practice before the bureau, knowingly and directly or indirectly: a employ or accept assistance',
3921:'from any person who is under disbarment or suspension from practice before any agency of the treasury department; b accept',
3922:'employment as associate, correspondent, or subagent from, or share fees with, any such person; c accept assistance in a specific',
3923:'matter from any person who participated personally and substantially in the matter as an employee of the treasury department. [44',
3924:'fr 47059, aug. 10, 1979] § 8.36 practice by partners of government employees. no partner of an officer or employee',
3925:'of the executive branch of the u.s. government, of any independent agency of the united states, or of the district',
3926:'of columbia, may represent anyone in any matter administered by the bureau in which the government employee participates or has',
3927:'participated personally and substantially as a government employee, or which is the subject of that employee’s official responsibility. § 8.38',
3928:'§ 8.37 practice by former government employees. a violation of law. no former officer or employee of the u.s. government,',
3929:'of any independent agency of the united states, or of the district of columbia, may represent anyone in any matter',
3930:'administered by the bureau if the representation would violate any of the laws of the united states. b personal and',
3931:'substantial participation. no former officer or employee of the executive branch of the u.s. government, of any independent agency of',
3932:'the united states, or of the district of columbia, may represent anyone with repect to any matter under the administration',
3933:'of the bureau, if he or she participated personally and substantially in that matter as a government employee. c official',
3934:'responsibility. no former officer or employee of the executive branch of the u.s. government, of any indepenednt agency of the',
3935:'united states, or of the district of columbia, may within one year after his or her employment has ceased, appear',
3936:'personally as a practitioner before the bureau with respect to any matter administered by the bureau if that representation involves',
3937:'a specific matter under the former employee’s official responsibility as a government employee, within a oneyear period prior to the',
3938:'termination of that responsibility. d aid or assistance. no former officer or employee of the bureau, who is eligible to',
3939:'practice before the bureau, may aid or assist any person in the representation of a specific matter in which the',
3940:'former officer or employee participated personally and substantially as an officer or employee of the bureau. 18 u.s.c. 207 §',
3941:'8.38 notaries. no attorney, certified public accountant, or enrolled practitioner may, with respect to any matter administered by the bureau,',
3942:'take acknowledgements, administer oaths, certify papers, or perform any official act in connection with matters in which he or she',
3943:'is employed as counsel, attorney, or practioner, or in which he or she 117 § 8.39 may be in any',
3944:'way interested before the bureau. 26 op. atty. gen. 236 § 8.39 fees. no attorney, certified public accountant, or enrolled',
3945:'practitioner may charge an unconscionable fee for representing a client in any matter before the bureau. § 8.40 conflicting interests.',
3946:'no attorney, certified public accountant, or enrolled practitioner may represent conflicting interests in practice before the bureau, except by express',
3947:'consent of all directly interested parties after full disclosure has been made. § 8.41 solicitation. a advertising and solicitation restrictions.',
3948:'1 no attorney, certified public accountant or enrolled practitioner shall, with respect to any bureau matter, in any way use',
3949:'or participate in the use of any form of public communication containing a false, fraudulent, misleading, deceptive, unduly influencing, coercive',
3950:'or unfair statement or claim. for the purposes of this subsection, the prohibition includes, but is not limited to, statements',
3951:'pertaining to the quality of services rendered unless subject to factual verification, claims of specialized expertise not authorized by state',
3952:'or federal agencies having jurisdiction over the practitioner, and statements or suggestions that the ingenuity and/or prior record of a',
3953:'representative rather than the merit of the matter are principal factors likely to determine the result of the matter. 2',
3954:'no attorney, certified public accountant or enrolled practitioner shall make, directly or indirectly, an uninvited solicitation of employment, in matters',
3955:'related to the bureau. solicitation includes, but is not limited to, inperson contacts, telephone communications, and personal mailings directed to',
3956:'the specific circumstances unique to the recipient. this restriction does not apply to: i seeking new business from an existing',
3957:'or former client in a related matter; ii solicitation by mailings, the contents of which are 31 cfr subtitle a',
3958:'7–1–16 edition designed for the general public; or iii noncoercive inperson solicitation by those eligible to practice before the bureau',
3959:'while acting as an employee, member, or officer of an exempt organization listed in sections 501c 3 or 4 of',
3960:'the internal revenue code of 1954 26 u.s.c.. b permissible advertising. 1 attorneys, certified public accountants and enrolled practitioners may',
3961:'publish, broadcast, or use in a dignified manner through any means of communication set forth in paragraph d of this',
3962:'section: i the name, address, telephone number, and office hours of the practitioner or firm. ii the names of individuals',
3963:'associated with the firm. iii a factual description of the services offered. iv acceptable credit cards and other credit arrangements.',
3964:'v foreign language ability. vi membership in pertinent, professional organizations. vii pertinent professional licenses. viii a statement that an individual’s',
3965:'or firm’s practice is limited to certain areas. ix in the case of an enrolled practitioner, the phrase ‘‘enrolled to',
3966:'practice before the bureau of alcohol, tobacco and firearms.’’ x other facts relevant to the selection of a practitioner in',
3967:'matters related to the bureau which are not prohibited by these regulations. 2 attorneys, certified public accountants and enrolled practitioners',
3968:'may use, to the extent they are consistent with the regulations in this section, customary biographical insertions in approved law',
3969:'lists and reputable professional journals and directories, as well as professional cards, letterheads and announcements: provided, that i attorneys do',
3970:'not violate applicable standards of ethical conduct adopted by the american bar association, ii certified public accountants do not violate',
3971:'applicable standards of ethical conduct adopted by the american institute of certified public accountants, and iii enrolled practitioners do not',
3972:'violate applicable standards of ethical conduct adopted by the 118 office of the secretary of the treasury national society of',
3973:'public accountants. c fee information. 1 attorneys, certified public accountants and enrolled practitioners may disseminate the following fee information: i',
3974:'fixed fees for specific routine services. ii hourly rates. iii range of fees for particular services. iv fee charged for',
3975:'an initial consultation. 2 attorneys, certified public accountants and enrolled practitioners may also publish the availability of a written schedule',
3976:'of fees. 3 attorneys, certified public accountants and enrolled practitioners shall be bound to charge the hourly rate, the fixed',
3977:'fee for specific routine services, the range of fees for particular services, or the fee for an initial consultation published',
3978:'for a reasonable period of time, but no less than thirty days from the last publication of such hourly rate',
3979:'or fees. d communications. communications, including fee information, shall be limited to professional lists, telephone directories, print media, permissible mailings',
3980:'as provided in these regulations, radio and television. in the case of radio and television broadcasting, the broadcast shall be',
3981:'prerecorded and the practitioner shall retain a recording of the actual audio transmission. e improper associations. an attorney, certified public',
3982:'accountant or enrolled practitioner may, in matters related to the bureau, employ or accept employment or assistance as an associate,',
3983:'correspondent, or subagent from, or share fees with, any person or entity who, to the knowledge of the practitioner, obtains',
3984:'clients or otherwise practices in a manner forbidden under this section: provided, that an attorney, certified public accountant or enrolled',
3985:'practitioner does not, directly or indirectly, act or hold himself out as authorized to practice before the bureau in connection',
3986:'with that relationship. nothing herein shall prohibit an attorney, certified public accountant, or enrolled practitioner from practice before the bureau',
3987:'in a capacity other than that described above. [44 fr 47060, aug. 10, 1979] § 8.52 § 8.42 practice of',
3988:'law. nothing in the regulations in this part may be construed as authorizing persons not members of the bar to',
3989:'practice law. subpart e—disciplinaryproceedings § 8.51 authority to disbar or suspend. the secretary, after due notice and opportunity for hearing,',
3990:'may suspend or disbar from practice before the bureau any attorney, certified public accountant, or enrolled practitioner shown to be',
3991:'incompetent, disreputable or who refuses to comply with the rules and regulations in this part or who shall, with intent',
3992:'to defraud, in any manner willfully and knowingly deceive, mislead, or threaten any client or prospective client, by word, circular,',
3993:'letter, or by advertisement. sec. 3, 23 stat. 258 31 u.s.c. 1026 § 8.52 disreputable conduct. disreputable conduct for which',
3994:'an attorney, certified public accountant, or enrolled practitioner may be disbarred or suspended from practice before the bureau includes, but',
3995:'is not limited to: a conviction of any criminal offense under the revenue laws of the united states; under any',
3996:'other law of the united states which the bureau enforces pursuant to treasury department order no. 221 37 fr 11696',
3997:'effective july 1, 1972; or for any offense involving dishonesty or breach of trust. b giving false or misleading information,',
3998:'or participating in any way in the giving of false or misleading information, to the bureau or any officer or',
3999:'employee thereof, or to any tribunal authorized to pass upon matters administered by the bureau in connection with any matter',
4000:'pending or likely to be pending before them, knowing the information to be false or misleading. facts or other matters',
4001:'contained in testimony, federal tax returns, financial statements, applications for enrollment, affidavits, declarations, or any other document or statement, written',
4002:'or oral, are included in the term ‘‘information’’. 119 § 8.53 c solicitation of employment as prohibited under § 8.41,',
4003:'the use of false or misleading representations with intent to deceive a client or a prospective client in order to',
4004:'procure employment, or intimating that the practitioner is able improperly to obtain special consideration or action from the bureau or',
4005:'an officer or employee thereof. d willfully failing to make a federal tax return in violation of the revenue laws',
4006:'of the united states, or evading, attempting to evade, or participating in any way in evading or attempting to evade',
4007:'any federal tax or payment thereof; knowingly counseling or suggesting to a client or prospective client an illegal plan to',
4008:'evade federal taxes or payment thereof, or concealing assets of himself or herself, or of another in order to evade',
4009:'federal taxes or payment thereof. e misappropriation of, or failure properly and promptly to remit funds received from a client',
4010:'for the purpose of payment of taxes or other obligations due the united states. f directly or indirectly attempting to',
4011:'influence, or offering or agreeing to attempt to influence, the official action of any officer or employee of the bureau',
4012:'by the use of threats, false accusations, duress or coercion, by the offer of any special inducement or promise of',
4013:'advantage or by the bestowing of any gift, favor, or thing of value. g disbarment or suspension from practice as',
4014:'an attorney or certified public accountant by any duly constituted authority of any state, possession, commonwealth, the district of columbia,',
4015:'or by any federal court of record. h disbarment or suspension from practice as an attorney, certified public accountant, or',
4016:'other person admitted to practice before the internal revenue service. i knowingly aiding and abetting another person to practice before',
4017:'the bureau during a period of suspension, disbarment, or ineligibility of the other person. maintaining a partnership for the practice',
4018:'of law, accountancy, or other related professional service with a person who is under disbarment from practice before the bureau',
4019:'or the 31 cfr subtitle a 7–1–16 edition intenal revenue service is presumed to be a violation of this provision.',
4020:'j contemptuous conduct in connection with practice before the bureau, including the use of abusive language, making false accusations and',
4021:'statements knowing them to be false, or circulating or publishing malicious or libelous matter. k willful violatin of any of',
4022:'the regulations contained in this part. [42 fr 33026, june 29, 1977; 42 fr 36455, july 15, 1977] § 8.53',
4023:'initiation of disciplinary proceedings. a receipt of information. if an officer or employee of the bureau has reason to believe',
4024:'that an attorney, certified public accountant, or enrolled practitioner has violated any of the provisions of this part or engaged',
4025:'in any disreputable conduct as defined in § 8.52, the employee shall promptly make a report thereof which will be',
4026:'forwarded to the director of practice. any other person possessing information concerning violations or disreputable conduct may make a report',
4027:'thereof to the director of practice or to any officer or employee of the bureau. b institution of proceeding. when',
4028:'the director of practice has reason to believe that any attorney, certified public accountant, or enrolled practitioner has violated any',
4029:'provisions of the laws or regulations governing practice before the bureau, he or she may reprimand the person or institute',
4030:'a proceeding for the disbarment or suspension of that person. the proceeding will be instituted by a complaint which names',
4031:'the respondent and is signed by the director of practice and filed in his or her office. except in cases',
4032:'of willfulness, or when time, the nature of the proceeding, or the public interest does not permit, the director of',
4033:'practice may not institute a proceeding until he or she has called to the attention of the proposed respondent, in',
4034:'writing, facts or conduct which warrant institution of a proceeding, and has accorded the proposed respondent the opportuity to demonstrate',
4035:'or achieve compliance with all lawful requirements. 120 office of the secretary of the treasury § 8.54 conferences. a general.',
4036:'the director of practice may confer with an attorney, certified public accountant, or enrolled practioner concerning allegations of misconduct whether',
4037:'or not a proceeding for disbarment or suspension has been instituted. if a conference results in a stipulation in connection',
4038:'with a proceeding in which that person is the respondent, the stipulation may be entered in the record at the',
4039:'instance of either party to the proceeding. b resignation or voluntary suspension. an attorney, certified public accountant, or enrolled practitioner,',
4040:'in order to avoid the institution or conclusion of a disbarment or suspension proceeding, may offer his or her consent',
4041:'to suspension from practice before the bureau. an enrolled practitioner may also offer a resignation. the director of practice, at',
4042:'his or her discretion, may accept the offered resignation of an enrolled practitioner and may suspend an attorney, certified public',
4043:'accountant, or enrolled practitioner in accordance with the consent offered. § 8.55 contents of complaint. a charges. a complaint will',
4044:'give a plain and concise description of the allegations which constitute the basis for the proceeding. a complaint will be',
4045:'deemed sufficient if it fairly informs the respondent of the charges to that he or she is able to prepare',
4046:'a defense. b demand for answer. the complaint will give notification of the place and time prescribed for the filing',
4047:'of an answer by the respondent; that time will be not less than 15 days from the date of service',
4048:'of the complaint. notice will be given that a decision by default may be rendered against the respondent if the',
4049:'complaint is not answered as required. § 8.56 service of complaint and other papers. a complaint. a copy of the',
4050:'complaint may be served upon the respondent by certified mail or by firstclass mail. the copy of the complaint may',
4051:'be delivered to the respondent or the respondent’s attorney or agent of record either in person or by leaving it',
4052:'at the office or place of business of the § 8.57 respondent, attorney or agent, or the complaint may be',
4053:'delivered in any manner which has been agreed to by the respondent. if the service is by certified mail, the',
4054:'post office receipt signed by or on behalf of the respondent will be proof of service. if the certified matter',
4055:'is not claimed or accepted by the respondent and is returned undelivered, complete service may be made upon the respondent',
4056:'by mailing the complaint to him or her by first class mail, addressed to the respondent at the address under',
4057:'which he or she is enrolled or at the last address known to the director of practice. if service is',
4058:'made upon the respondent or the respondent’s attorney or agent in person, or by leaving the complaint at the office',
4059:'or place of business of the respondent, attorney or agent, the verified return by the person making service, setting forth',
4060:'the manner of service, will be proof of service. b service of other papers. any paper other than the complaint',
4061:'may be served upon an attorney, certified public accountant, or enrolled practitioner as provided in paragraph a of this section,',
4062:'or by mailing the paper by first class mail to the respondent at the last address known to the director',
4063:'of practice, or by mailing the paper by first class mail to the respondent’s attorney or agent of record. this',
4064:'mailing will constitute complete service. notices may be served upon the respondent or his attorney or agent by telegram. c',
4065:'filing of papers. when the filing of a paper is required or permitted in connection with a disbarment or suspension',
4066:'proceeding, and the place of filing is not specified by this subpart or by rule or order of the administrative',
4067:'law judge, the papers will be filed with the director of practice, treasury department, washington, dc 20220. all papers will',
4068:'be filed in duplicate. § 8.57 answer. a filing. the respondent shall file the answer in writing within the time',
4069:'specified in the complaint or notice of institution of the proceeding, unless on application the time is extended by the',
4070:'director of practice or the administrative law judge. the respondent shall file the answer in duplicate with the director of',
4071:'practice. 121 § 8.58 b contents. the respondent shall include in the answer a statement of facts which constitute the',
4072:'grounds of defense, and shall specifically admit or deny each allegation set forth in the complaint, except that the respondent',
4073:'shall not deny a material allegation in the complaint which he or she knows to be true, or state that',
4074:'he or she is without sufficient information to form a belief when in fact the respondent possesses that information. the',
4075:'respondent may also state affirmatively special matters of defense. c failure to deny or answer allegations in the complaint. every',
4076:'allegation in the complaint which is not denied in the answer is deemed to be admitted and may be considered',
4077:'as proven, and no further evidence in respect of that allegation need be adduced at a hearing. failure to file',
4078:'an answer within the time prescribed in the notice to the respondent, except as the time for answer is extended',
4079:'by the director of practice or the administrative law judge, will constitute an admission of the allegations of the complaint',
4080:'and a waiver of hearing, and the administrative law judge may make a decision by default without a hearing or',
4081:'further procedure. d reply by director of practice. no reply to the respondent’s answer is required, and new matter in',
4082:'the answer will be deemed to be denied, but the director of practice may file a reply at his or',
4083:'her discretion or at the request of the administrative law judge. § 8.58 supplemental charges. if it appears that the',
4084:'respondent in his or her answer, falsely and in bad faith, denies a material allegation of fact in the complaint',
4085:'or states that the respondent has no knowledge sufficient to form a belief, when he or she in fact possesses',
4086:'that information, or if it appears that the respondent has knowingly introduced false testimony during proceedings for his or her',
4087:'disbarment or suspension, the director of practice may file supplemental charges against the respondent. these supplemental charges may be tried',
4088:'with other charges in the case, provided the respondent is given due notice and is afforded an opportunity to prepare',
4089:'to a defense to them. 31 cfr subtitle a 7–1–16 edition § 8.59 proof; variance; amendment of pleadings. in the',
4090:'case of a variance between the allegations in a pleading, the administrative law judge may order or authorize amendment of',
4091:'the pleading to conform to the evidence. the party who would otherwise be prejudiced by the amendment will be given',
4092:'reasonable opportunty to meet the allegation of the pleading as amended, and the administrative law judge shall make findings on',
4093:'an issue presented by the pleadings as so amended. § 8.60 motions and requests. motions and requests may be filed',
4094:'with the director of practice or with the administrative law judge. § 8.61 representation. a respondent or proposed respondent may',
4095:'appear in person or be represented by counsel or other representative who need not be enrolled to practice before the',
4096:'bureau. the director of practice may be represented by an attorney or other employee of the treasury department. § 8.62',
4097:'administrative law judge. a appointment. an administrative law judge, appointed as provided by 5 u.s.c. 3105, shall conduct proceedings upon',
4098:'complaints for the disbarment or suspension of attorneys, certified public accountants, or enrolled practitioners. b responsibilities. the administrative law judge',
4099:'in connection with any disbarment or suspension proceeding shall have authority to: 1 administer oaths and affirmation; 2 make rulings',
4100:'upon motions and requests; these rulings may not be appealed prior to the close of the hearing except at the',
4101:'discretion of the administrative law judge in extraordinary circumstances; 3 rule upon offers of proof, receive relevant evidence, and examine',
4102:'witnesses; 4 take or authorize to the taking of depositions; 5 determine the time and place of hearing and regulate',
4103:'its course and conduct; 122 office of the secretary of the treasury 6 hold or provide for the holding of',
4104:'conferences to settle or simplify the issues by consent of the parties; 7 receive and consider oral or written arguments',
4105:'on facts or law; 8 make initial decisions; 9 adopt rules of procedure and modify them from time to time',
4106:'as occasion requires for the orderly disposition of proceedings; and 10 perform acts and take measures as necessary to promote',
4107:'the efficient conduct of any proceeding. § 8.63 hearings. a conduct. the administrative law judge shall preside at the hearing',
4108:'on a complaint for the disbarment or suspension of an attorney, certified public accountant, or enrolled practitioner. hearings will be',
4109:'stenographically recorded and transcribed and the testimony of witnesses will be received under oath or affirmation. the administrative law judge',
4110:'shall conduct hearings pursuant to 5 u.s.c. 556. b failure to appear. if either party to the proceedings fails to',
4111:'appear at the hearing, after due notice has been sent, the administrative law judge may deem them to have waived',
4112:'the right to a hearing and may make a decision against the absent party by default. § 8.64 evidence. a',
4113:'rules of evidence. the rules of evidence prevailing in courts of law and equity are not controlling in hearings. however,',
4114:'the administrative law judge shall exclude evidence which is irrelevant, immaterial, or unduly repetitious. b depositions. depositions of witnesses taken',
4115:'pursuant to § 8.65 may be admitted as evidence. c government documents. official documents, records, and papers of the bureau',
4116:'of alcohol, tobacco and firearms and the office of the director of practice are admissible in evidence without the prouction',
4117:'of an officer or employee to authenticate them. these documents, records and papers may be evidenced by a copy attested',
4118:'or identified by an officer or employee of the bureau or the treasury department. d exhibits. if any document, record,',
4119:'or other paper is introduced in evi§ 8.66 dence as an exhibit, the administrative law judge may authorize the withdrawal',
4120:'of the exhibit subject to any conditions he or she deems proper. e objections. objections to evidence will be in',
4121:'short form, stating the grounds of objection and the record may not include arguments thereon, except as ordered by the',
4122:'administrative law judge. rulings on objections will be a part of the record. no exception to the ruling is necessary',
4123:'to preserve the rights of the parties. § 8.65 depositions. depositions for use at a hearing may, with the written',
4124:'approval of the administrative law judge, be taken by either the director of practice or the respondent or their authorized',
4125:'representatives. depositions may be taken upon oral or written questioning, upon not less than 10 days’ written notice to the',
4126:'other party before any officer authorized to administer an oath for general purposes or before an officer or employee of',
4127:'the bureau authorized to administer an oath pursuant to 27 cfr 70.35. the written notice will state the names of',
4128:'the witnesses and the time and place where the depositions are to be taken. the requirement of 10 days’ notice',
4129:'may be waived by the parties in writing, and depositions may then be taken from the persons and at the',
4130:'times and places mutually agreed to by the parties. when a deposition is taken upon written questioning, any crossexamination will',
4131:'be upon written questioning. copies of the written questioning will be served upon the other party with the notice, and',
4132:'copies of any written crossinterrogation will be mailed or delivered to the opposing party at least 5 days before the',
4133:'date of taking the depositions, unless the parties mutually agree otherwise. a party on whose behalf a deposition is taken',
4134:'must file it with the administrative law judge and serve one copy upon the opposing party. expenses in the reproduction',
4135:'of depositions will be borne by the party at whose instance the deposition is taken. § 8.66 transcript. in cases',
4136:'in which the hearing is stenographically reported by a government contract reporter, copies of the 123 § 8.67 transcript may',
4137:'be obtained from the reporter at rates not to exceed the maximum rates fixed by contract between the government and',
4138:'the reporter. if the hearing is stenographically reported by a regular employee of the bureau, a copy of the hearing',
4139:'will be supplied to the respondent either without charge or upon the payment of a reasonable fee. copies of exhibits',
4140:'introduced at the hearing or at the taking of depositions will be supplied to the parties upon the payment of',
4141:'a reasonable fee. sec. 501, pub. l. 82–137, 65 stat. 290 31 u.s.c. 483a § 8.67 proposed findings and conclusions.',
4142:'except in cases when the respondent has failed to answer the complaint or when a party has failed to appear',
4143:'at the hearing, the administrative law judge, prior to making his or her decision, shall afford the parties a reasonable',
4144:'opportunity to submit proposed findings and conclusions and their supporting reasons. § 8.68 decision of administrative law judge. as soon',
4145:'as practicable after the conclusion of a hearing and the receipt of any proposed findings and conclusions timely submitted by',
4146:'the parties, the administrative law judge shall make the initial decision in the case. the decision will include a a',
4147:'statement of findings and conclusions, as well as the reasons or basis therefor, upon all the material issues of fact,',
4148:'law, or discretion presented on the record, and b an order of disbarment, suspension, or reprimand or an order of',
4149:'dismissal of the complaint. the administrative law judge shall file the decision with the director of practice and shall transmit',
4150:'a copy to the respondent or the respondent’s attorney of record. in the absence of an appeal to the secretary,',
4151:'or review of the decision upon motion of the secretary, the decision of the administrative law judge will, without further',
4152:'proceedings, become the decision of the secretary of the treasury 30 days from the date of the administrative law judge’s',
4153:'decision. 31 cfr subtitle a 7–1–16 edition § 8.69 appeal to the secretary. within 30 days from the date of',
4154:'the administrative law judge’s decision, either party may appeal to the secretary. the appeal will be filed with the director',
4155:'of practice in duplicate and will include exceptions to the decision of the administrative law judge and supporting reasons for',
4156:'those exceptions. if the director of practice files the appeal, he or she shall transmit a copy of it to',
4157:'the respondent. within 30 days after receipt of an appeal or copy thereof, the other party may file a reply',
4158:'brief in duplicate with the director of practice. if the director of practice files the reply brief, he or she',
4159:'shall transmit a copy of it to the respondent. upon the filing of an appeal and a reply brief, if',
4160:'any, the director of practice shall transmit the entire record to the secretary. § 8.70 decision of the secretary. on',
4161:'appeal from or review of the intial decision of the administrative law judge, the secretary shall make the agency decision.',
4162:'in making this decision, the secretary shall review the record or those portions of the records as may be cited',
4163:'by the parties in order to limit the issues. the director of prasctice shall transmit a copy of the secretary’s',
4164:'decision to the respondent. § 8.71 effect of disbarment or suspension. a disbarment. if the final order against the respondent',
4165:'is for disbarment, the respondent will not thereafter be permitted to practice before the bureau unless authorized to do so',
4166:'by the director of practice pursuant to § 8.72. b suspension. if the final order against the respondent is for',
4167:'suspension, the respondent will not thereafter be permitted to practice before the bureau during the period of suspension. c surrender',
4168:'of enrollment card. if an enrolled practitioner is disbarred or suspended, he or she shall surrender the enrollment card to',
4169:'the director of practice for cancellation, in the case of disbarment, or for retention during the period of suspension. d',
4170:'notice of disbarment or suspension. upon the issuance of a final order for suspension or disbarment, the director 124 office',
4171:'of the secretary of the treasury of practice shall give notice of the order to appropriate officers and employees of',
4172:'the bureau of alcohol, tobacco and firearms and to interested departments and agencies of the federal government. the director of',
4173:'practice may also give notice as he or she may determine to the proper authorities of the state in which',
4174:'the disbarred or suspended person was licensed to practice as an attorney or certified public accountant. § 8.72 petition for',
4175:'reinstatement. the director of practice may entertain a petition for reinstatement from any person disbarred from practice before the bureau',
4176:'after the expiration of 5 years following disbarment. the director of practice may not grant reinstatement unless he or she',
4177:'is satisfied that the petitioner is not likely to conduct himself or herself contrary to the regulations in this part,',
4178:'and that granting reinstatement would not be contrary to the public interest. part 9—effects of imported ar ticles on the',
4179:'national secu rity sec. 9.2 definitions. 9.3 general. 9.4 criteria for determining effects of imports on national security. 9.5 applications',
4180:'for investigation. 9.6 confidential information. 9.7 conduct of investigation. 9.8 emergency action. 9.9 report. authority: sec. 232, as amended, 76',
4181:'stat. 877, 80 stat. 369 19 u.s.c. 1862; 5 u.s.c. 301; reorg. plan no. 1 of 1973; and e.o. 11725,',
4182:'june 27, 1973 38 fr 17175. § 9.2 definitions. as used herein, secretary means the secretary of the treasury and',
4183:'assistant secretary means the assistant secretary of the treasury enforcement, operations, and tariff affairs. [40 fr 50717, oct. 31, 1975]',
4184:'§ 9.3 general. a upon request of the head of any government department or agency, upon application of an interested',
4185:'party, or upon his own motion, the as§ 9.4 sistant secretary shall set in motion an immediate investigation to determine',
4186:'the effects on the national security of imports of any article. b the secretary shall report the findings of his',
4187:'investigation under paragraph a of this section with respect to the effect of the importation of such article in such',
4188:'quantities or under such circumstances upon the national security and, based on such findings, his recommendation for action or inaction',
4189:'to the president within one year after receiving an application from an interested party or otherwise beginning an investigation under',
4190:'this section. [39 fr 10898, mar. 22, 1974, as amended at 40 fr 50717, oct. 31, 1975] § 9.4 criteria',
4191:'for determining effects of imports on national security. a in determining the effect on the national security of imports of',
4192:'the article which is the subject of the investigation, the secretary is required to take into consideration the following: 1',
4193:'domestic production needed for projected national defense requirements including restoration and rehabilitation. 2 the capacity of domestic industries to meet',
4194:'such projected requirements, including existing and anticipated availabilities of: i human resources. ii products. iii raw materials. iv production equipment',
4195:'and facilities. v other supplies and services essential to the national defense. 3 the requirement of growth of such industries',
4196:'and such supplies and services including the investment, exploration and development necessary to assure capacity to meet projected defense requirements.',
4197:'4 the effect which the quantities, availabilities, character and uses of imported goods have or will have on such industries',
4198:'and the capacity of the united states to meet national security requirements. 5 the economic welfare of the nation as',
4199:'it is related to our national security, including the impact of foreign competition on the economic welfare of 125 §',
4200:'9.5 individual domestic industries. in determining whether such impact may impair the national security, any substantial unemployment, decrease in revenues',
4201:'of government, loss of skills or investment, or other serious effects shall be considered. b the secretary shall also consider',
4202:'other relevant factors in determining whether the national security is affected by imports of the article. [39 fr 10898, mar.',
4203:'22, 1974] § 9.5 applications for investigation. a applications shall be in writing. twentyfive copies shall be filed by mail',
4204:'with the assistant secretary enforcement, operations, and tariff affairs, department of the treasury, washington, dc 20220. b applications shall describe',
4205:'how the quantities or circumstances of imports of the particular article affect the national security and shall contain the following',
4206:'information: 1 identification of the person, partnership, association, corporation, or other entity on whose behalf the application is filed. 2',
4207:'a precise description of the article. 3 description of the applicant and the domestic industry concerned, including pertinent information regarding',
4208:'companies and their plants, locations, capacity and current output of the domestic industry concerned with the article in question. 4',
4209:'pertinent statistics showing the quantities and values of both imports and production in the united states. 5 nature, sources, and',
4210:'degree of the competition created by imports of the article in question. 6 the effect, if any, of imports of',
4211:'the article in question upon the restoration of domestic production capacity in an emergency. 7 employment and special skills involved',
4212:'in the domestic production of the article. 8 extent to which investment and specialized productive capacity is or will be',
4213:'adversely affected. 9 revenues of federal, state, or local governments which are or may be affected by the volume or',
4214:'circumstances of imports of the article. 31 cfr subtitle a 7–1–16 edition 10 defense or defense supporting uses of the',
4215:'article including data on defense contracts or subcontracts, both past and current. c statistical material presented should be on a',
4216:'calendaryear basis for sufficient periods of time to indicate trends and afford the greatest possible assistance to the assistant secretary.',
4217:'monthly or quarterly data for the latest complete years should be included as well as any other breakdowns which may',
4218:'be pertinent to show seasonal or shortterm factors. [39 fr 10898, mar. 22, 1974, as amended at 40 fr 50717,',
4219:'oct. 31, 1975] § 9.6 confidential information. information submitted in confidence which the assistant secretary determines would disclose trade secrets',
4220:'and commercial or financial information obtained from a person and privileged, within the meaning of 5 u.s.c. 552 and 31',
4221:'cfr part 1, will be accorded confidential treatment. all information submitted in confidence must be on separate pages marked ‘‘business',
4222:'confidential.’’ [40 fr 50717, oct. 31, 1975] § 9.7 conduct of investigation. a the investigation by the assistant secretary or',
4223:'by such official or agency as he may designate, shall be such as to enable the secretary to arrive at',
4224:'a fully informed opinion as to the effect on the national security of imports of the article in question. b',
4225:'if the assistant secretary determines that it is appropriate to hold public hearings or otherwise afford interested parties an opportunity',
4226:'to present information and advice relevant to an investigation, he shall issue a public notice which shall be published in',
4227:'the federal register. such notice shall include a statement of the time, place and nature of any public hearing or',
4228:'shall solicit from any interested party written comments, opinions, or data relative to the investigation, to be submitted to the',
4229:'assistant secretary within the time period specified in the notice. rebuttal to material so submitted may be filed with the',
4230:'assistant secretary within such 126 office of the secretary of the treasury time as is specified in the public notice.',
4231:'all data, comments and opinions shall be submitted with 25 copies. c all applications filed and all comments, opinions, and',
4232:'data submitted pursuant to paragraph b of this section, except information determined to be confidential as provided in § 9.6,',
4233:'will be available for inspection and copying at the office of the assistant secretary enforcement, operations, and tariff affairs, department',
4234:'of the treasury, in washington, dc. the assistant secretary will maintain a roster of persons who have submitted materials. d',
4235:'the assistant secretary or his designee may also request further data from other sources through the use of questionnaires, correspondence,',
4236:'or other means. e the assistant secretary or his delegate shall, in the course of the investigation, seek information or',
4237:'advice from, and consult with, the secretary of defense, the secretary of commerce, or their delegates, and any other appropriate',
4238:'officer of the united states as the assistant secretary shall determine. f in addition, the assistant secretary, or his designee,',
4239:'may, when he deems it appropriate, hold public hearings to elicit further information. if a hearing is held: 1 the',
4240:'time and place thereof will be published in the federal register. 2 it will be conducted by the assistant secretary',
4241:'or his designee, and the full record will be considered by the secretary in arriving at his determination. 3 interested',
4242:'parties may appear, either in person or by representation, and produce oral or written evidence relevant and material to the',
4243:'subject matter of the investigation. 4 after a witness has testified the assistant secretary or his designee may question the',
4244:'witness. questions submitted to the assistant secretary or his designee in writing by any interested party may, at the discretion',
4245:'of the assistant secretary or his designee, be posed to the witness for reply for the purpose of assisting the',
4246:'assistant secretary in obtaining the material facts with respect to the subject matter of the investigation. pt. 10 5 the',
4247:'hearing will be stenographically reported. the assistant secretary will not cause transcripts of the record of the hearing to be',
4248:'distributed to the interested parties, but a transcript may be inspected at the office of the assistant secretary enforcement, operations,',
4249:'and tariff affairs, department of the treasury, in washington, dc, or purchased from the reporter. [39 fr 10898, mar. 22,',
4250:'1974, as amended at 40 fr 50717, oct. 31, 1975] § 9.8 emergency action. in emergency situations or when in',
4251:'his judgment national security interests require it, the secretary may vary or dispense with any of the procedures set forth',
4252:'above and may formulate his views without following such procedures. [39 fr 10898, mar. 22, 1974] § 9.9 report. a',
4253:'report will be made and published in the federal register upon the disposition of each request, application or motion under',
4254:'§ 9.3. copies of the report will be available at the office of the assistant secretary enforcement, operations, and tariff',
4255:'affairs, department of the treasury. [40 fr 50718, oct. 31, 1975] part 10—practice before the internal revenue service sec. 10.0',
4256:'scope of part. subpart a—rules governing authority to practice 10.1 offices. 10.2 definitions. 10.3 who may practice. 10.4 eligibility to',
4257:'become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. 10.5 application to become an enrolled agent,',
4258:'enrolled retirement plan agent, or registered tax return preparer. 10.6 term and renewal of status as an enrolled agent, enrolled',
4259:'retirement plan agent, or registered tax return preparer. 10.7 representing oneself; participating in rulemaking; limited practice; and special appearances. 10.8',
4260:'return preparation and application of rules to other individuals. 127 § 10.0 10.9 continuing education providers and continuing education programs.',
4261:'subpart b—duties and restrictions relating to practice before the internal revenue service 10.20 information to be furnished. 10.21 knowledge of',
4262:'client’s omission. 10.22 diligence as to accuracy. 10.23 prompt disposition of pending matters. 10.24 assistance from or to disbarred or',
4263:'suspended persons and former internal revenue service employees. 10.25 practice by former government employees, their partners and their associates. 10.26',
4264:'notaries. 10.27 fees. 10.28 return of client’s records. 10.29 conflicting interests. 10.30 solicitation. 10.31 negotiation of taxpayer checks. 10.32 practice',
4265:'of law. 10.33 best practices for tax advisors. 10.34 standards with respect to tax returns and documents, affidavits and other',
4266:'papers. 10.35 competence. 10.36 procedures to ensure compliance. 10.37 requirements for written advice. 10.38 establishment of advisory committees. subpart c—sanctions',
4267:'for violation of the regulations 10.50 sanctions. 10.51 incompetence and disreputable conduct. 10.52 violations subject to sanction. 10.53 receipt of',
4268:'information concerning practitioner. subpart d—rules applicable to disciplinary proceedings 10.60 institution of proceeding. 10.61 conferences. 10.62 contents of complaint. 10.63',
4269:'service of complaint; service of other papers; service of evidence in support of complaint; filing of papers. 10.64 answer; default.',
4270:'10.65 supplemental charges. 10.66 reply to answer. 10.67 proof; variance; amendment of pleadings. 10.68 motions and requests. 10.69 representation; ex',
4271:'parte communication. 10.70 administrative law judge. 10.71 discovery. 10.72 hearings. 10.73 evidence. 10.74 transcript. 31 cfr subtitle a 7–1–16 edition',
4272:'10.75 proposed findings and conclusions. 10.76 decision of administrative law judge. 10.77 appeal of decision of administrative law judge. 10.78',
4273:'decision on review. 10.79 effect of disbarment, suspension, or censure. 10.80 notice of disbarment, suspension, censure, or disqualification. 10.81 petition',
4274:'for reinstatement. 10.82 expedited suspension. subpart e—general provisions 10.90 records. 10.91 saving provision. 10.92 special orders. 10.93 effective date. authority:',
4275:'sec. 3, 23 stat. 258, secs. 2–12, 60 stat. 237 et seq. ; 5 u.s.c. 301, 500, 551–559; 31 u.s.c.',
4276:'321; 31 u.s.c. 330; reorg. plan no. 26 of 1950, 15 fr 4935, 64 stat. 1280, 3 cfr, 1949–1953 comp.,',
4277:'p. 1017. source: department circular 230, revised, 31 fr 10773, aug. 13, 1966, unless otherwise noted. editorial note: nomenclature changes',
4278:'to part 10 appear by t.d. 9359, 72 fr 54544, sept. 26, 2007. § 10.0 scope of part. a this',
4279:'part contains rules governing the recognition of attorneys, certified public accountants, enrolled agents, enrolled retirement plan agents, registered tax return',
4280:'preparers, and other persons representing taxpayers before the internal revenue service. subpart a of this part sets forth rules relating',
4281:'to the authority to practice before the internal revenue service; subpart b of this part prescribes the duties and restrictions',
4282:'relating to such practice; subpart c of this part prescribes the sanctions for violating the regulations; subpart d of this',
4283:'part contains the rules applicable to disciplinary proceedings; and subpart e of this part contains general provisions relating to the',
4284:'availability of official records. b effective/applicability date. this section is applicable beginning august 2, 2011. [t.d. 9527, 76 fr 32300,',
4285:'june 3, 2011] 128 office of the secretary of the treasury subpart a—rules governing authority to practice source: t.d. 9011,',
4286:'67 fr 48765, july 26, 2002, unless otherwise noted. § 10.1 offices. a establishment of offices. the commissioner shall establish',
4287:'the office of professional responsibility and any other offices within the internal revenue service necessary to administer and enforce this',
4288:'part. the commissioner shall appoint the director of the office of professional responsibility and any other internal revenue official s',
4289:'to manage and direct any office s established to administer or enforce this part. offices established under this part include,',
4290:'but are not limited to: 1 the office of professional responsibility, which shall generally have responsibility for matters related to',
4291:'practitioner conduct and shall have exclusive responsibility for discipline, including disciplinary proceedings and sanctions; and 2 an office with responsibility',
4292:'for matters related to authority to practice before the internal revenue service, including acting on applications for enrollment to practice',
4293:'before the internal revenue service and administering competency testing and continuing education. b officers and employees within any office established',
4294:'under this part may perform acts necessary or appropriate to carry out the responsibilities of their offices under this part',
4295:'or as otherwise prescribed by the commissioner. c acting. the commissioner will designate an officer or employee of the internal',
4296:'revenue service to perform the duties of an individual appointed under paragraph a of this section in the absence of',
4297:'that officer or employee or during a vacancy in that office. d effective/applicability date. this section is applicable beginning august',
4298:'2, 2011, except that paragraph a1 is applicable beginning june 12, 2014. [t.d. 9527, 76 fr 32300, june 3, 2011,',
4299:'as amended by t.d. 9668, 79 fr 33692, june 12, 2014] § 10.3 § 10.2 definitions. a as used in',
4300:'this part, except where the text provides otherwise— 1 attorney means any person who is a member in good standing',
4301:'of the bar of the highest court of any state, territory, or possession of the united states, including a commonwealth,',
4302:'or the district of columbia. 2 certified public accountant means any person who is duly qualified to practice as a',
4303:'certified public accountant in any state, territory, or possession of the united states, including a commonwealth, or the district of',
4304:'columbia. 3 commissioner refers to the commissioner of internal revenue. 4 practice before the internal revenue service comprehends all matters',
4305:'connected with a presentation to the internal revenue service or any of its officers or employees relating to a taxpayer’s',
4306:'rights, privileges, or liabilities under laws or regulations administered by the internal revenue service. such presentations include, but are not',
4307:'limited to, preparing documents; filing documents; corresponding and communicating with the internal revenue service; rendering written advice with respect to',
4308:'any entity, transaction, plan or arrangement, or other plan or arrangement having a potential for tax avoidance or evasion; and',
4309:'representing a client at conferences, hearings, and meetings. 5 practitioner means any individual described in paragraphs a, b, c, d,',
4310:'e, or f of § 10.3. 6 a tax return includes an amended tax return and a claim for refund.',
4311:'7 service means the internal revenue service. 8 tax return preparer means any individual within the meaning of section 7701a36',
4312:'and 26 cfr 301.7701–15. b effective/applicability date. this section is applicable beginning august 2, 2011. [t.d. 9359, 72 fr 54544,',
4313:'sept. 26, 2007, as amended by t.d. 9527, 76 fr 32300, june 3, 2011] § 10.3 who may practice. a',
4314:'attorneys. any attorney who is not currently under suspension or disbarment from practice before the internal revenue service may practice',
4315:'129 § 10.3 before the internal revenue service by filing with the internal revenue service a written declaration that the',
4316:'attorney is currently qualified as an attorney and is authorized to represent the party or parties. notwithstanding the preceding sentence,',
4317:'attorneys who are not currently under suspension or disbarment from practice before the internal revenue service are not required to',
4318:'file a written declaration with the irs before rendering written advice covered under § 10.37, but their rendering of this',
4319:'advice is practice before the internal revenue service. b certified public accountants. any certified public accountant who is not currently',
4320:'under suspension or disbarment from practice before the internal revenue service may practice before the internal revenue service by filing',
4321:'with the internal revenue service a written declaration that the certified public accountant is currently qualified as a certified public',
4322:'accountant and is authorized to represent the party or parties. notwithstanding the preceding sentence, certified public accountants who are not',
4323:'currently under suspension or disbarment from practice before the internal revenue service are not required to file a written declaration',
4324:'with the irs before rendering written advice covered under § 10.37, but their rendering of this advice is practice before',
4325:'the internal revenue service. c enrolled agents. any individual enrolled as an agent pursuant to this part who is not',
4326:'currently under suspension or disbarment from practice before the internal revenue service may practice before the internal revenue service. d',
4327:'enrolled actuaries. 1 any individual who is enrolled as an actuary by the joint board for the enrollment of actuaries',
4328:'pursuant to 29 u.s.c. 1242 who is not currently under suspension or disbarment from practice before the internal revenue service',
4329:'may practice before the internal revenue service by filing with the internal revenue service a written declaration stating that he',
4330:'or she is currently qualified as an enrolled actuary and is authorized to represent the party or parties on whose',
4331:'behalf he or she acts. 2 practice as an enrolled actuary is limited to representation with respect 31 cfr subtitle',
4332:'a 7–1–16 edition to issues involving the following statutory provisions in title 26 of the united states code: sections 401',
4333:'relating to qualification of employee plans, 403a relating to whether an annuity plan meets the requirements of section 404a2, 404',
4334:'relating to deductibility of employer contributions, 405 relating to qualification of bond purchase plans, 412 relating to funding requirements for',
4335:'certain employee plans, 413 relating to application of qualification requirements to collectively bargained plans and to plans maintained by more',
4336:'than one employer, 414 relating to definitions and special rules with respect to the employee plan area, 419 relating to',
4337:'treatment of funded welfare benefits, 419a relating to qualified asset accounts, 420 relating to transfers of excess pension assets to',
4338:'retiree health accounts, 4971 relating to excise taxes payable as a result of an accumulated funding deficiency under section 412,',
4339:'4972 relating to tax on nondeductible contributions to qualified employer plans, 4976 relating to taxes with respect to funded welfare',
4340:'benefit plans, 4980 relating to tax on reversion of qualified plan assets to employer, 6057 relating to annual registration of',
4341:'plans, 6058 relating to information required in connection with certain plans of deferred compensation, 6059 relating to periodic report of',
4342:'actuary, 6652e relating to the failure to file annual registration and other notifications by pension plan, 6652f relating to the',
4343:'failure to file information required in connection with certain plans of deferred compensation, 6692 relating to the failure to file',
4344:'actuarial report, 7805b relating to the extent to which an internal revenue service ruling or determination letter coming under the',
4345:'statutory provisions listed here will be applied without retroactive effect; and 29 u.s.c. 1083 relating to the waiver of funding',
4346:'for nonqualified plans. 3 an individual who practices before the internal revenue service pursuant to paragraph d1 of this section',
4347:'is subject to the provisions of this part in the same manner as attorneys, certified public accountants, enrolled agents, enrolled',
4348:'retirement plan agents, and registered tax return preparers. 130 office of the secretary of the treasury e enrolled retirement plan',
4349:'agents— 1 any individual enrolled as a retirement plan agent pursuant to this part who is not currently under suspension',
4350:'or disbarment from practice before the internal revenue service may practice before the internal revenue service. 2 practice as an',
4351:'enrolled retirement plan agent is limited to representation with respect to issues involving the following programs: employee plans determination letter',
4352:'program; employee plans compliance resolution system; and employee plans master and prototype and volume submitter program. in addition, enrolled retirement',
4353:'plan agents are generally permitted to represent taxpayers with respect to irs forms under the 5300 and 5500 series which',
4354:'are filed by retirement plans and plan sponsors, but not with respect to actuarial forms or schedules. 3 an individual',
4355:'who practices before the internal revenue service pursuant to paragraph e1 of this section is subject to the provisions of',
4356:'this part in the same manner as attorneys, certified public accountants, enrolled agents, enrolled actuaries, and registered tax return preparers.',
4357:'f registered tax return preparers. 1 any individual who is designated as a registered tax return preparer pursuant to §',
4358:'10.4c of this part who is not currently under suspension or disbarment from practice before the internal revenue service may',
4359:'practice before the internal revenue service. 2 practice as a registered tax return preparer is limited to preparing and signing',
4360:'tax returns and claims for refund, and other documents for submission to the internal revenue service. a registered tax return',
4361:'preparer may prepare all or substantially all of a tax return or claim for refund of tax. the internal revenue',
4362:'service will prescribe by forms, instructions, or other appropriate guidance the tax returns and claims for refund that a registered',
4363:'tax return preparer may prepare and sign. 3 a registered tax return preparer may represent taxpayers before revenue agents, customer',
4364:'service representatives, or similar officers and employees of the internal revenue service including the taxpayer advocate service during an examination',
4365:'if the registered tax return preparer § 10.3 signed the tax return or claim for refund for the taxable year',
4366:'or period under examination. unless otherwise prescribed by regulation or notice, this right does not permit such individual to represent',
4367:'the taxpayer, regardless of the circumstances requiring representation, before appeals officers, revenue officers, counsel or similar officers or employees of',
4368:'the internal revenue service or the treasury department. a registered tax return preparer’s authorization to practice under this part also',
4369:'does not include the authority to provide tax advice to a client or another person except as necessary to prepare',
4370:'a tax return, claim for refund, or other document intended to be submitted to the internal revenue service. 4 an',
4371:'individual who practices before the internal revenue service pursuant to paragraph f1 of this section is subject to the provisions',
4372:'of this part in the same manner as attorneys, certified public accountants, enrolled agents, enrolled retirement plan agents, and enrolled',
4373:'actuaries. g others. any individual qualifying under § 10.5e or § 10.7 is eligible to practice before the internal revenue',
4374:'service to the extent provided in those sections. h government officers and employees, and others. an individual, who is an',
4375:'officer or employee of the executive, legislative, or judicial branch of the united states government; an officer or employee of',
4376:'the district of columbia; a member of congress; or a resident commissioner may not practice before the internal revenue service',
4377:'if such practice violates 18 u.s.c. 203 or 205. i state officers and employees. no officer or employee of any',
4378:'state, or subdivision of any state, whose duties require him or her to pass upon, investigate, or deal with tax',
4379:'matters for such state or subdivision, may practice before the internal revenue service, if such employment may disclose facts or',
4380:'information applicable to federal tax matters. j effective/applicability date. paragraphs a, b, and g of this section are applicable beginning',
4381:'june 12, 2014. paragraphs c through f, h, and i 131 § 10.4 of this section are applicable beginning august',
4382:'2, 2011. [t.d. 9011, 67 fr 48765, july 26, 2002, as amended by t.d. 9359, 72 fr 54545, sept. 26,',
4383:'2007; t.d. 9527, 76 fr 32300, june 3, 2011; t.d. 9668, 79 fr 33693, june 12, 2014] § 10.4 eligibility',
4384:'to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. a enrollment as an enrolled agent',
4385:'upon examination. the commissioner, or delegate, will grant enrollment as an enrolled agent to an applicant eighteen years of age',
4386:'or older who demonstrates special competence in tax matters by written examination administered by, or administered under the oversight of,',
4387:'the internal revenue service, who possesses a current or otherwise valid preparer tax identification number or other prescribed identifying number,',
4388:'and who has not engaged in any conduct that would justify the suspension or disbarment of any practitioner under the',
4389:'provisions of this part. b enrollment as a retirement plan agent upon examination. the commissioner, or delegate, will grant enrollment',
4390:'as an enrolled retirement plan agent to an applicant eighteen years of age or older who demonstrates special competence in',
4391:'qualified retirement plan matters by written examination administered by, or administered under the oversight of, the internal revenue service, who',
4392:'possesses a current or otherwise valid preparer tax identification number or other prescribed identifying number, and who has not engaged',
4393:'in any conduct that would justify the suspension or disbarment of any practitioner under the provisions of this part. c',
4394:'designation as a registered tax return preparer. the commissioner, or delegate, may designate an individual eighteen years of age or',
4395:'older as a registered tax return preparer provided an applicant demonstrates competence in federal tax return preparation matters by written',
4396:'examination administered by, or administered under the oversight of, the internal revenue service, or otherwise meets the requisite standards prescribed',
4397:'by the internal revenue service, possesses a current or 31 cfr subtitle a 7–1–16 edition otherwise valid preparer tax identification',
4398:'number or other prescribed identifying number, and has not engaged in any conduct that would justify the suspension or disbarment',
4399:'of any practitioner under the provisions of this part. d enrollment of former internal revenue service employees. the commissioner, or',
4400:'delegate, may grant enrollment as an enrolled agent or enrolled retirement plan agent to an applicant who, by virtue of',
4401:'past service and technical experience in the internal revenue service, has qualified for such enrollment and who has not engaged',
4402:'in any conduct that would justify the suspension or disbarment of any practitioner under the provisions of this part, under',
4403:'the following circumstances: 1 the former employee applies for enrollment on an internal revenue service form and supplies the information',
4404:'requested on the form and such other information regarding the experience and training of the applicant as may be relevant.',
4405:'2 the appropriate office of the internal revenue service provides a detailed report of the nature and rating of the',
4406:'applicant’s work while employed by the internal revenue service and a recommendation whether such employment qualifies the applicant technically or',
4407:'otherwise for the desired authorization. 3 enrollment as an enrolled agent based on an applicant’s former employment with the internal',
4408:'revenue service may be of unlimited scope or it may be limited to permit the presentation of matters only of',
4409:'the particular specialty or only before the particular unit or division of the internal revenue service for which the applicant’s',
4410:'former employment has qualified the applicant. enrollment as an enrolled retirement plan agent based on an applicant’s former employment with',
4411:'the internal revenue service will be limited to permit the presentation of matters only with respect to qualified retirement plan',
4412:'matters. 4 application for enrollment as an enrolled agent or enrolled retirement plan agent based on an applicant’s former employment',
4413:'with the internal revenue service must be made within 132 office of the secretary of the treasury three years from',
4414:'the date of separation from such employment. 5 an applicant for enrollment as an enrolled agent who is requesting such',
4415:'enrollment based on former employment with the internal revenue service must have had a minimum of five years continuous employment',
4416:'with the internal revenue service during which the applicant must have been regularly engaged in applying and interpreting the provisions',
4417:'of the internal revenue code and the regulations relating to income, estate, gift, employment, or excise taxes. 6 an applicant',
4418:'for enrollment as an enrolled retirement plan agent who is requesting such enrollment based on former employment with the internal',
4419:'revenue service must have had a minimum of five years continuous employment with the internal revenue service during which the',
4420:'applicant must have been regularly engaged in applying and interpreting the provisions of the internal revenue code and the regulations',
4421:'relating to qualified retirement plan matters. 7 for the purposes of paragraphs d5 and 6 of this section, an aggregate',
4422:'of 10 or more years of employment in positions involving the application and interpretation of the provisions of the internal',
4423:'revenue code, at least three of which occurred within the five years preceding the date of application, is the equivalent',
4424:'of five years continuous employment. e natural persons. enrollment or authorization to practice may be granted only to natural persons.',
4425:'f effective/applicability date. this section is applicable beginning august 2, 2011. [t.d. 9527, 76 fr 32301, june 3, 2011] §',
4426:'10.5 application to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. a form; address. an',
4427:'applicant to become an enrolled agent, enrolled retirement plan agent, or registered tax return preparer must apply as required by',
4428:'forms or procedures established and published by the internal revenue service, including proper execution of required forms under oath or',
4429:'affirmation. the address on the application § 10.5 will be the address under which a successful applicant is enrolled or',
4430:'registered and is the address to which all correspondence concerning enrollment or registration will be sent. b fee. a reasonable',
4431:'nonrefundable fee may be charged for each application to become an enrolled agent, enrolled retirement plan agent, or registered tax',
4432:'return preparer. see 26 cfr part 300. c additional information; examination. the internal revenue service may require the applicant, as',
4433:'a condition to consideration of an application, to file additional information and to submit to any written or oral examination',
4434:'under oath or otherwise. upon the applicant’s written request, the internal revenue service will afford the applicant the opportunity to',
4435:'be heard with respect to the application. d compliance and suitability checks. 1 as a condition to consideration of an',
4436:'application, the internal revenue service may conduct a federal tax compliance check and suitability check. the tax compliance check will',
4437:'be limited to an inquiry regarding whether an applicant has filed all required individual or business tax returns and whether',
4438:'the applicant has failed to pay, or make proper arrangements with the internal revenue service for payment of, any federal',
4439:'tax debts. the suitability check will be limited to an inquiry regarding whether an applicant has engaged in any conduct',
4440:'that would justify suspension or disbarment of any practitioner under the provisions of this part on the date the application',
4441:'is submitted, including whether the applicant has engaged in disreputable conduct as defined in § 10.51. the application will be',
4442:'denied only if the results of the compliance or suitability check are sufficient to establish that the practitioner engaged in',
4443:'conduct subject to sanctions under §§ 10.51 and 10.52. 2 if the applicant does not pass the tax compliance or',
4444:'suitability check, the applicant will not be issued an enrollment or registration card or certificate pursuant to § 10.6b of',
4445:'this part. an applicant who is initially denied enrollment or registration for failure to 133 § 10.6 pass a tax',
4446:'compliance check may reapply after the initial denial if the applicant becomes current with respect to the applicant’s tax liabilities.',
4447:'e temporary recognition. on receipt of a properly executed application, the commissioner, or delegate, may grant the applicant temporary recognition',
4448:'to practice pending a determination as to whether status as an enrolled agent, enrolled retirement plan agent, or registered tax',
4449:'return preparer should be granted. temporary recognition will be granted only in unusual circumstances and it will not be granted,',
4450:'in any circumstance, if the application is not regular on its face, if the information stated in the application, if',
4451:'true, is not sufficient to warrant granting the application to practice, or the commissioner, or delegate, has information indicating that',
4452:'the statements in the application are untrue or that the applicant would not otherwise qualify to become an enrolled agent,',
4453:'enrolled retirement plan agent, or registered tax return preparer. issuance of temporary recognition does not constitute either a designation or',
4454:'a finding of eligibility as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer, and the temporary',
4455:'recognition may be withdrawn at any time. f protest of application denial. the applicant will be informed in writing as',
4456:'to the reasons for any denial of an application. the applicant may, within 30 days after receipt of the notice',
4457:'of denial of the application, file a written protest of the denial as prescribed by the internal revenue service in',
4458:'forms, guidance, or other appropriate guidance. a protest under this section is not governed by subpart d of this part.',
4459:'g effective/applicability date. this section is applicable to applications received on or after august 2, 2011. [t.d. 9527, 63 fr',
4460:'32302, june 3, 2011, as amended at 76 fr 49650, aug. 11, 2011] § 10.6 term and renewal of status',
4461:'as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. a term. each individual authorized to practice',
4462:'before the internal revenue service as an enrolled agent, enrolled retirement plan agent, or registered 31 cfr subtitle a 7–1–16',
4463:'edition tax return preparer will be accorded active enrollment or registration status subject to renewal of enrollment or registration as',
4464:'provided in this part. b enrollment or registration card or certificate. the internal revenue service will issue an enrollment or',
4465:'registration card or certificate to each individual whose application to practice before the internal revenue service is approved. each card',
4466:'or certificate will be valid for the period stated on the card or certificate. an enrolled agent, enrolled retirement plan',
4467:'agent, or registered tax return preparer may not practice before the internal revenue service if the card or certificate is',
4468:'not current or otherwise valid. the card or certificate is in addition to any notification that may be provided to',
4469:'each individual who obtains a preparer tax identification number. c change of address. an enrolled agent, enrolled retirement plan agent,',
4470:'or registered tax return preparer must send notification of any change of address to the address specified by the internal',
4471:'revenue service within 60 days of the change of address. this notification must include the enrolled agent’s, enrolled retirement plan',
4472:'agent’s, or registered tax return preparer’s name, prior address, new address, tax identification numbers including preparer tax identification number, and',
4473:'the date the change of address is effective. unless this notification is sent, the address for purposes of any correspondence',
4474:'from the appropriate internal revenue service office responsible for administering this part shall be the address reflected on the practitioner’s',
4475:'most recent application for enrollment or registration, or application for renewal of enrollment or registration. a practitioner’s change of address',
4476:'notification under this part will not constitute a change of the practitioner’s last known address for purposes of section 6212',
4477:'of the internal revenue code and regulations thereunder. d renewal—1 in general. enrolled agents, enrolled retirement plan agents, and registered',
4478:'tax return preparers must renew their status with the internal revenue service to maintain eligibility to practice before the internal',
4479:'revenue service. failure to receive notification from the internal 134 office of the secretary of the treasury revenue service of',
4480:'the renewal requirement will not be justification for the individual’s failure to satisfy this requirement. 2 renewal period for enrolled',
4481:'agents. i all enrolled agents must renew their preparer tax identification number as prescribed by forms, instructions, or other appropriate',
4482:'guidance. ii enrolled agents who have a social security number or tax identification number that ends with the numbers 0,',
4483:'1, 2, or 3, except for those individuals who received their initial enrollment after november 1, 2003, must apply for',
4484:'renewal between november 1, 2003, and january 31, 2004. the renewal will be effective april 1, 2004. iii enrolled agents',
4485:'who have a social security number or tax identification number that ends with the numbers 4, 5, or 6, except',
4486:'for those individuals who received their initial enrollment after november 1, 2004, must apply for renewal between november 1, 2004,',
4487:'and january 31, 2005. the renewal will be effective april 1, 2005. iv enrolled agents who have a social security',
4488:'number or tax identification number that ends with the numbers 7, 8, or 9, except for those individuals who received',
4489:'their initial enrollment after november 1, 2005, must apply for renewal between november 1, 2005, and january 31, 2006. the',
4490:'renewal will be effective april 1, 2006. v thereafter, applications for renewal as an enrolled agent will be required between',
4491:'november 1 and january 31 of every subsequent third year as specified in paragraph d2i, d2ii, or d2iii of this',
4492:'section according to the last number of the individual’s social security number or tax identification number. those individuals who receive',
4493:'initial enrollment as an enrolled agent after november 1 and before april 2 of the applicable renewal period will not',
4494:'be required to renew their enrollment before the first full renewal period following the receipt of their initial enrollment. 3',
4495:'renewal period for enrolled retirement plan agents. i all enrolled retirement plan agents must renew their preparer tax identification number',
4496:'as prescribed by the internal revenue service in forms, instructions, or other appropriate guidance. § 10.6 ii enrolled retirement plan',
4497:'agents will be required to renew their status as enrolled retirement plan agents between april 1 and june 30 of',
4498:'every third year subsequent to their initial enrollment. 4 renewal period for registered tax return preparers. registered tax return preparers',
4499:'must renew their preparer tax identification number and their status as a registered tax return preparer as prescribed by the',
4500:'internal revenue service in forms, instructions, or other appropriate guidance. 5 notification of renewal. after review and approval, the internal',
4501:'revenue service will notify the individual of the renewal and will issue the individual a card or certificate evidencing current',
4502:'status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer. 6 fee. a reasonable nonrefundable fee',
4503:'may be charged for each application for renewal filed. see 26 cfr part 300. 7 forms. forms required for renewal',
4504:'may be obtained by sending a written request to the address specified by the internal revenue service or from such',
4505:'other source as the internal revenue service will publish in the internal revenue bulletin see 26 cfr 601.601d2iib and on',
4506:'the internal revenue service webpage http:// www.irs.gov. e condition for renewal: continuing education. in order to qualify for renewal as',
4507:'an enrolled agent, enrolled retirement plan agent, or registered tax return preparer, an individual must certify, in the manner prescribed',
4508:'by the internal revenue service, that the individual has satisfied the requisite number of continuing education hours. 1 definitions. for',
4509:'purposes of this section— i enrollment year means january 1 to december 31 of each year of an enrollment cycle.',
4510:'ii enrollment cycle means the three successive enrollment years preceding the effective date of renewal. iii registration year means each',
4511:'12 month period the registered tax return preparer is authorized to practice before the internal revenue service. iv the effective',
4512:'date of renewal is the first day of the fourth month following 135 § 10.6 the close of the period',
4513:'for renewal described in paragraph d of this section. 2 for renewed enrollment as an enrolled agent or enrolled retirement',
4514:'plan agent—i requirements for enrollment cycle. a minimum of 72 hours of continuing education credit, including six hours of ethics',
4515:'or professional conduct, must be completed during each enrollment cycle. ii requirements for enrollment year. a minimum of 16 hours',
4516:'of continuing education credit, including two hours of ethics or professional conduct, must be completed during each enrollment year of',
4517:'an enrollment cycle. iii enrollment during enrollment cycle—a in general. subject to paragraph e2iiib of this section, an individual who',
4518:'receives initial enrollment during an enrollment cycle must complete two hours of qualifying continuing education credit for each month enrolled',
4519:'during the enrollment cycle. enrollment for any part of a month is considered enrollment for the entire month. b ethics.',
4520:'an individual who receives initial enrollment during an enrollment cycle must complete two hours of ethics or professional conduct for',
4521:'each enrollment year during the enrollment cycle. enrollment for any part of an enrollment year is considered enrollment for the',
4522:'entire year. 3 requirements for renewal as a registered tax return preparer. a minimum of 15 hours of continuing education',
4523:'credit, including two hours of ethics or professional conduct, three hours of federal tax law updates, and 10 hours of',
4524:'federal tax law topics, must be completed during each registration year. f qualifying continuing education— 1 general—i enrolled agents. to',
4525:'qualify for continuing education credit for an enrolled agent, a course of learning must— a be a qualifying continuing education',
4526:'program designed to enhance professional knowledge in federal taxation or federal tax related matters programs comprised of current subject matter',
4527:'in federal taxation or federal tax related matters, including accounting, tax return preparation software, taxation, or ethics; and b be',
4528:'a qualifying continuing education program consistent with the in31 cfr subtitle a 7–1–16 edition ternal revenue code and effective tax',
4529:'administration. ii enrolled retirement plan agents. to qualify for continuing education credit for an enrolled retirement plan agent, a course',
4530:'of learning must— a be a qualifying continuing education program designed to enhance professional knowledge in qualified retirement plan matters;',
4531:'and b be a qualifying continuing education program consistent with the internal revenue code and effective tax administration. iii registered',
4532:'tax return preparers. to qualify for continuing education credit for a registered tax return preparer, a course of learning must—',
4533:'a be a qualifying continuing education program designed to enhance professional knowledge in federal taxation or federal tax related matters',
4534:'programs comprised of current subject matter in federal taxation or federal tax related matters, including accounting, tax return preparation software,',
4535:'taxation, or ethics; and b be a qualifying continuing education program consistent with the internal revenue code and effective tax',
4536:'administration. 2 qualifying programs—i formal programs. a formal program qualifies as a continuing education program if it— a requires attendance',
4537:'and provides each attendee with a certificate of attendance; b is conducted by a qualified instructor, discussion leader, or speaker',
4538:'in other words, a person whose background, training, education, and experience is appropriate for instructing or leading a discussion on',
4539:'the subject matter of the particular program; c provides or requires a written outline, textbook, or suitable electronic educational materials;',
4540:'and d satisfies the requirements established for a qualified continuing education program pursuant to § 10.9. ii correspondence or individual',
4541:'study programs including taped programs. qualifying continuing education programs include correspondence or individual study programs that are conducted by continuing',
4542:'education providers and completed on an individual basis by the enrolled individual. the 136 office of the secretary of the',
4543:'treasury allowable credit hours for such programs will be measured on a basis comparable to the measurement of a seminar',
4544:'or course for credit in an accredited educational institution. such programs qualify as continuing education programs only if they— a',
4545:'require registration of the participants by the continuing education provider; b provide a means for measuring successful completion by the',
4546:'participants for example, a written examination, including the issuance of a certificate of completion by the continuing education provider; c',
4547:'provide a written outline, textbook, or suitable electronic educational materials; and d satisfy the requirements established for a qualified continuing',
4548:'education program pursuant to § 10.9. iii serving as an instructor, discussion leader or speaker. a one hour of continuing',
4549:'education credit will be awarded for each contact hour completed as an instructor, discussion leader, or speaker at an educational',
4550:'program that meets the continuing education requirements of paragraph f of this section. b a maximum of two hours of',
4551:'continuing education credit will be awarded for actual subject preparation time for each contact hour completed as an instructor, discussion',
4552:'leader, or speaker at such programs. it is the responsibility of the individual claiming such credit to maintain records to',
4553:'verify preparation time. c the maximum continuing education credit for instruction and preparation may not exceed four hours annually for',
4554:'registered tax return preparers and six hours annually for enrolled agents and enrolled retirement plan agents. d an instructor, discussion',
4555:'leader, or speaker who makes more than one presentation on the same subject matter during an enrollment cycle or registration',
4556:'year will receive continuing education credit for only one such presentation for the enrollment cycle or registration year. 3 periodic',
4557:'examination. enrolled agents and enrolled retirement plan agents may establish eligibility for re§ 10.6 newal of enrollment for any enrollment',
4558:'cycle by— i achieving a passing score on each part of the special enrollment examination administered under this part during',
4559:'the three year period prior to renewal; and ii completing a minimum of 16 hours of qualifying continuing education during',
4560:'the last year of an enrollment cycle. g measurement of continuing education coursework. 1 all continuing education programs will be',
4561:'measured in terms of contact hours. the shortest recognized program will be one contact hour. 2 a contact hour is',
4562:'50 minutes of continuous participation in a program. credit is granted only for a full contact hour, which is 50',
4563:'minutes or multiples thereof. for example, a program lasting more than 50 minutes but less than 100 minutes will count',
4564:'as only one contact hour. 3 individual segments at continuous conferences, conventions and the like will be considered one total',
4565:'program. for example, two 90minute segments 180 minutes at a continuous conference will count as three contact hours. 4 for',
4566:'university or college courses, each semester hour credit will equal 15 contact hours and a quarter hour credit will equal',
4567:'10 contact hours. h recordkeeping requirements. 1 each individual applying for renewal must retain for a period of four years',
4568:'following the date of renewal the information required with regard to qualifying continuing education credit hours. such information includes— i',
4569:'the name of the sponsoring organization; ii the location of the program; iii the title of the program, qualified program',
4570:'number, and description of its content; iv written outlines, course syllibi, textbook, and/or electronic materials provided or required for the',
4571:'course; v the dates attended; vi the credit hours claimed; vii the names of the instructors, discussion leaders, or speakers,',
4572:'if appropriate; and viii the certificate of completion and/or signed statement of the hours of 137 § 10.6 attendance obtained',
4573:'from the continuing education provider. 2 to receive continuing education credit for service completed as an instructor, discussion leader, or',
4574:'speaker, the following information must be maintained for a period of four years following the date of renewal— i the',
4575:'name of the sponsoring organization; ii the location of the program; iii the title of the program and copy of',
4576:'its content; iv the dates of the program; and v the credit hours claimed. i waivers. 1 waiver from the',
4577:'continuing education requirements for a given period may be granted for the following reasons— i health, which prevented compliance with',
4578:'the continuing education requirements; ii extended active military duty; iii absence from the united states for an extended period of',
4579:'time due to employment or other reasons, provided the individual does not practice before the internal revenue service during such',
4580:'absence; and iv other compelling reasons, which will be considered on a casebycase basis. 2 a request for waiver must',
4581:'be accompanied by appropriate documentation. the individual is required to furnish any additional documentation or explanation deemed necessary. examples of',
4582:'appropriate documentation could be a medical certificate or military orders. 3 a request for waiver must be filed no later',
4583:'than the last day of the renewal application period. 4 if a request for waiver is not approved, the individual',
4584:'will be placed in inactive status. the individual will be notified that the waiver was not approved and that the',
4585:'individual has been placed on a roster of inactive enrolled agents, enrolled retirement plan agents, or registered tax return preparers.',
4586:'5 if the request for waiver is not approved, the individual may file a protest as prescribed by the internal',
4587:'revenue service in forms, instructions, or other appropriate guidance. a protest filed under this section is not governed by subpart',
4588:'d of this part. 31 cfr subtitle a 7–1–16 edition 6 if a request for waiver is approved, the individual',
4589:'will be notified and issued a card or certificate evidencing renewal. 7 those who are granted waivers are required to',
4590:'file timely applications for renewal of enrollment or registration. j failure to comply. 1 compliance by an individual with the',
4591:'requirements of this part is determined by the internal revenue service. the internal revenue service will provide notice to any',
4592:'individual who fails to meet the continuing education and fee requirements of eligibility for renewal. the notice will state the',
4593:'basis for the determination of noncompliance and will provide the individual an opportunity to furnish the requested information in writing',
4594:'relating to the matter within 60 days of the date of the notice. such information will be considered in making',
4595:'a final determination as to eligibility for renewal. the individual must be informed of the reasons for any denial of',
4596:'a renewal. the individual may, within 30 days after receipt of the notice of denial of renewal, file a written',
4597:'protest of the denial as prescribed by the internal revenue service in forms, instructions, or other appropriate guidance. a protest',
4598:'under this section is not governed by subpart d of this part. 2 the continuing education records of an enrolled',
4599:'agent, enrolled retirement plan agent, or registered tax return preparer may be reviewed to determine compliance with the requirements and',
4600:'standards for renewal as provided in paragraph f of this section. as part of this review, the enrolled agent, enrolled',
4601:'retirement plan agent or registered tax return preparer may be required to provide the internal revenue service with copies of',
4602:'any continuing education records required to be maintained under this part. if the enrolled agent, enrolled retirement plan agent or',
4603:'registered tax return preparer fails to comply with this requirement, any continuing education hours claimed may be disallowed. 3 an',
4604:'individual who has not filed a timely application for renewal, who has not made a timely response to the notice',
4605:'of noncompliance with the renewal requirements, or who has not satisfied the requirements of eligibility for renewal will be placed',
4606:'on a roster of 138 office of the secretary of the treasury inactive enrolled individuals or inactive registered individuals. during',
4607:'this time, the individual will be ineligible to practice before the internal revenue service. 4 individuals placed in inactive status',
4608:'and individuals ineligible to practice before the internal revenue service may not state or imply that they are eligible to',
4609:'practice before the internal revenue service, or use the terms enrolled agent, enrolled retirement plan agent, or registered tax return',
4610:'preparer, the designations ‘‘ea’’ or ‘‘erpa’’ or other form of reference to eligibility to practice before the internal revenue service.',
4611:'5 an individual placed in inactive status may be reinstated to an active status by filing an application for renewal',
4612:'and providing evidence of the completion of all required continuing education hours for the enrollment cycle or registration year. continuing',
4613:'education credit under this paragraph j5 may not be used to satisfy the requirements of the enrollment cycle or registration',
4614:'year in which the individual has been placed back on the active roster. 6 an individual placed in inactive status',
4615:'must file an application for renewal and satisfy the requirements for renewal as set forth in this section within three',
4616:'years of being placed in inactive status. otherwise, the name of such individual will be removed from the inactive status',
4617:'roster and the individual’s status as an enrolled agent, enrolled retirement plan agent, or registered tax return preparer will terminate.',
4618:'future eligibility for active status must then be reestablished by the individual as provided in this section. 7 inactive status',
4619:'is not available to an individual who is the subject of a pending disciplinary matter before the internal revenue service.',
4620:'k inactive retirement status. an individual who no longer practices before the internal revenue service may request to be placed',
4621:'in an inactive retirement status at any time and such individual will be placed in an inactive retirement status. the',
4622:'individual will be ineligible to practice before the internal revenue service. an individual who is placed in an inactive retirement',
4623:'status may be reinstated to an active § 10.7 status by filing an application for renewal and providing evidence of',
4624:'the completion of the required continuing education hours for the enrollment cycle or registration year. inactive retirement status is not',
4625:'available to an individual who is ineligible to practice before the internal revenue service or an individual who is the',
4626:'subject of a pending disciplinary matter under this part. l renewal while under suspension or disbarment. an individual who is',
4627:'ineligible to practice before the internal revenue service by virtue of disciplinary action under this part is required to conform',
4628:'to the requirements for renewal of enrollment or registration before the individual’s eligibility is restored. m enrolled actuaries. the enrollment',
4629:'and renewal of enrollment of actuaries authorized to practice under paragraph d of § 10.3 are governed by the regulations',
4630:'of the joint board for the enrollment of actuaries at 20 cfr 901.1 through 901.72. n effective/applicability date. this section',
4631:'is applicable to enrollment or registration effective beginning august 2, 2011. [t.d. 9527, 76 fr 32302, june 3, 2011] §',
4632:'10.7 representing oneself; partici pating in rulemaking; limited prac tice; and special appearances. a representing oneself. individuals may appear on',
4633:'their own behalf before the internal revenue service provided they present satisfactory identification. b participating in rulemaking. individuals may participate',
4634:'in rulemaking as provided by the administrative procedure act. see 5 u.s.c. 553. c limited practice—1 in general. subject to',
4635:'the limitations in paragraph c2 of this section, an individual who is not a practitioner may represent a taxpayer before',
4636:'the internal revenue service in the circumstances described in this paragraph c1, even if the taxpayer is not present, provided',
4637:'the individual presents satisfactory identification and proof of his or her authority to represent the taxpayer. the circumstances described in',
4638:'this paragraph c1 are as follows: 139 § 10.8 i an individual may represent a member of his or her',
4639:'immediate family. ii a regular fulltime employee of an individual employer may represent the employer. iii a general partner or',
4640:'a regular fulltime employee of a partnership may represent the partnership. iv a bona fide officer or a regular fulltime',
4641:'employee of a corporation including a parent, subsidiary, or other affiliated corporation, association, or organized group may represent the corporation,',
4642:'association, or organized group. v a regular fulltime employee of a trust, receivership, guardianship, or estate may represent the trust,',
4643:'receivership, guardianship, or estate. vi an officer or a regular employee of a governmental unit, agency, or authority may represent',
4644:'the governmental unit, agency, or authority in the course of his or her official duties. vii an individual may represent',
4645:'any individual or entity, who is outside the united states, before personnel of the internal revenue service when such representation',
4646:'takes place outside the united states. 2 limitations. i an individual who is under suspension or disbarment from practice before',
4647:'the internal revenue service may not engage in limited practice before the internal revenue service under paragraph c1 of this',
4648:'section. ii the commissioner, or delegate, may, after notice and opportunity for a conference, deny eligibility to engage in limited',
4649:'practice before the internal revenue service under paragraph c1 of this section to any individual who has engaged in conduct',
4650:'that would justify a sanction under § 10.50. iii an individual who represents a taxpayer under the authority of paragraph',
4651:'c1 of this section is subject, to the extent of his or her authority, to such rules of general applicability',
4652:'regarding standards of conduct and other matters as prescribed by the internal revenue service. d special appearances. the commissioner, or',
4653:'delegate, may, subject to conditions deemed appropriate, authorize an individual who is not otherwise eligible to practice before the internal',
4654:'31 cfr subtitle a 7–1–16 edition revenue service to represent another person in a particular matter. e fiduciaries. for purposes',
4655:'of this part, a fiduciary for example, a trustee, receiver, guardian, personal representative, administrator, or executor is considered to be',
4656:'the taxpayer and not a representative of the taxpayer. f effective/applicability date. this section is applicable beginning august 2, 2011.',
4657:'[t.d. 9011, 67 fr 48765, july 26, 2002, as amended by t.d. 9359, 72 fr 54544, 54547, sept. 26, 2007;',
4658:'t.d. 9527, 76 fr 32305, june 3, 2011] § 10.8 return preparation and application of rules to other individuals. a',
4659:'preparing all or substantially all of a tax return. any individual who for compensation prepares or assists with the preparation',
4660:'of all or substantially all of a tax return or claim for refund must have a preparer tax identification number.',
4661:'except as otherwise prescribed in forms, instructions, or other appropriate guidance, an individual must be an attorney, certified public accountant,',
4662:'enrolled agent, or registered tax return preparer to obtain a preparer tax identification number. any individual who for compensation prepares',
4663:'or assists with the preparation of all or substantially all of a tax return or claim for refund is subject',
4664:'to the duties and restrictions relating to practice in subpart b, as well as subject to the sanctions for violation',
4665:'of the regulations in subpart c. b preparing a tax return and furnishing information. any individual may for compensation prepare',
4666:'or assist with the preparation of a tax return or claim for refund provided the individual prepares less than substantially',
4667:'all of the tax return or claim for refund, appear as a witness for the taxpayer before the internal revenue',
4668:'service, or furnish information at the request of the internal revenue service or any of its officers or employees. c',
4669:'application of rules to other individuals. any individual who for compensation prepares, or assists in the preparation of, all or',
4670:'a substantial portion of a document pertaining to any taxpayer’s tax liability for submission to the internal revenue service is',
4671:'subject 140 office of the secretary of the treasury to the duties and restrictions relating to practice in subpart b,',
4672:'as well as subject to the sanctions for violation of the regulations in subpart c. unless otherwise a practitioner, however,',
4673:'an individual may not for compensation prepare, or assist in the preparation of, all or substantially all of a tax',
4674:'return or claim for refund, or sign tax returns and claims for refund. for purposes of this paragraph, an individual',
4675:'described in 26 cfr 301.7701–15f is not treated as having prepared all or a substantial portion of the document by',
4676:'reason of such assistance. d effective/applicability date. this section is applicable beginning august 2, 2011. [t.d. 9527, 76 fr 32306,',
4677:'june 3, 2011] § 10.9 continuing education providers and continuing education pro grams. a continuing education providers—1 in general. continuing',
4678:'education providers are those responsible for presenting continuing education programs. a continuing education provider must— i be an accredited educational',
4679:'institution; ii be recognized for continuing education purposes by the licensing body of any state, territory, or possession of the',
4680:'united states, including a commonwealth, or the district of columbia; iii be recognized and approved by a qualifying organization as',
4681:'a provider of continuing education on subject matters within § 10.6f of this part. the internal revenue service may, at',
4682:'its discretion, identify a professional organization, society or business entity that maintains minimum education standards comparable to those set forth',
4683:'in this part as a qualifying organization for purposes of this part in appropriate forms, instructions, and other appropriate guidance;',
4684:'or iv be recognized by the internal revenue service as a professional organization, society, or business whose programs include offering',
4685:'continuing professional education opportunities in subject matters within § 10.6f of this part. the internal revenue service, at its discretion,',
4686:'may require such professional organizations, societies, or busi§ 10.9 nesses to file an agreement and/or obtain internal revenue service approval',
4687:'of each program as a qualified continuing education program in appropriate forms, instructions or other appropriate guidance. 2 continuing education',
4688:'provider numbers— i in general. a continuing education provider is required to obtain a continuing education provider number and pay',
4689:'any applicable user fee. ii renewal. a continuing education provider maintains its status as a continuing education provider during the',
4690:'continuing education provider cycle by renewing its continuing education provider number as prescribed by forms, instructions or other appropriate guidance',
4691:'and paying any applicable user fee. 3 requirements for qualified continuing education programs. a continuing education provider must ensure the',
4692:'qualified continuing education program complies with all the following requirements— i programs must be developed by individuals qualified in the',
4693:'subject matter; ii program subject matter must be current; iii instructors, discussion leaders, and speakers must be qualified with respect',
4694:'to program content; iv programs must include some means for evaluation of the technical content and presentation to be evaluated;',
4695:'v certificates of completion bearing a current qualified continuing education program number issued by the internal revenue service must be',
4696:'provided to the participants who successfully complete the program; and vi records must be maintained by the continuing education provider',
4697:'to verify the participants who attended and completed the program for a period of four years following completion of the',
4698:'program. in the case of continuous conferences, conventions, and the like, records must be maintained to verify completion of the',
4699:'program and attendance by each participant at each segment of the program. 4 program numbers—i in general. every continuing education',
4700:'provider is required to obtain a continuing education provider program number and 141 § 10.20 pay any applicable user fee',
4701:'for each program offered. program numbers shall be obtained as prescribed by forms, instructions or other appropriate guidance. although, at',
4702:'the discretion of the internal revenue service, a continuing education provider may be required to demonstrate that the program is',
4703:'designed to enhance professional knowledge in federal taxation or federal tax related matters programs comprised of current subject matter in',
4704:'federal taxation or federal tax related matters, including accounting, tax return preparation software, taxation, or ethics and complies with the',
4705:'requirements in paragraph a2of this section before a program number is issued. ii update programs. update programs may use the',
4706:'same number as the program subject to update. an update program is a program that instructs on a change of',
4707:'existing law occurring within one year of the update program offering. the qualifying education program subject to update must have',
4708:'been offered within the two year time period prior to the change in existing law. iii change in existing law.',
4709:'a change in existing law means the effective date of the statute or regulation, or date of entry of judicial',
4710:'decision, that is the subject of the update. b failure to comply. compliance by a continuing education provider with the',
4711:'requirements of this part is determined by the internal revenue service. a continuing education provider who fails to meet the',
4712:'requirements of this part will be notified by the internal revenue service. the notice will state the basis for the',
4713:'determination of noncompliance and will provide the continuing education provider an opportunity to furnish the requested information in writing relating',
4714:'to the matter within 60 days of the date of the notice. the continuing education provider may, within 30 days',
4715:'after receipt of the notice of denial, file a written protest as prescribed by the internal revenue service in forms,',
4716:'instructions, or other appropriate guidance. a protest under this section is not governed by subpart d of this part. 31',
4717:'cfr subtitle a 7–1–16 edition c effective/applicability date. this section is applicable beginning august 2, 2011. [t.d. 9527, 76 fr',
4718:'32306, june 3, 2011] subpart b—duties and restrictionsrelating to practice before the internal revenue service source: t.d. 9011, 67 fr',
4719:'48771, july 26, 2002, unless otherwise noted. § 10.20 information to be furnished. a to the internal revenue service. 1',
4720:'a practitioner must, on a proper and lawful request by a duly authorized officer or employee of the internal revenue',
4721:'service, promptly submit records or information in any matter before the internal revenue service unless the practitioner believes in good',
4722:'faith and on reasonable grounds that the records or information are privileged. 2 where the requested records or information are',
4723:'not in the possession of, or subject to the control of, the practitioner or the practitioner’s client, the practitioner must',
4724:'promptly notify the requesting internal revenue service officer or employee and the practitioner must provide any information that the practitioner',
4725:'has regarding the identity of any person who the practitioner believes may have possession or control of the requested records',
4726:'or information. the practitioner must make reasonable inquiry of his or her client regarding the identity of any person who',
4727:'may have possession or control of the requested records or information, but the practitioner is not required to make inquiry',
4728:'of any other person or independently verify any information provided by the practitioner’s client regarding the identity of such persons.',
4729:'3 when a proper and lawful request is made by a duly authorized officer or employee of the internal revenue',
4730:'service, concerning an inquiry into an alleged violation of the regulations in this part, a practitioner must provide any information',
4731:'the practitioner has concerning the alleged violation and testify regarding this information in any proceeding instituted under this part, unless',
4732:'the practitioner believes in good faith and on reasonable grounds that the information is privileged. 142 office of the secretary',
4733:'of the treasury b interference with a proper and lawful request for records or information. a practitioner may not interfere,',
4734:'or attempt to interfere, with any proper and lawful effort by the internal revenue service, its officers or employees, to',
4735:'obtain any record or information unless the practitioner believes in good faith and on reasonable grounds that the record or',
4736:'information is privileged. c effective/applicability date. this section is applicable beginning august 2, 2011. [t.d. 9011, 67 fr 48771, july',
4737:'26, 2002, as amended by t.d. 9527, 76 fr 32307, june 3, 2011] § 10.21 knowledge of client’s omission. a',
4738:'practitioner who, having been retained by a client with respect to a matter administered by the internal revenue service, knows',
4739:'that the client has not complied with the revenue laws of the united states or has made an error in',
4740:'or omission from any return, document, affidavit, or other paper which the client submitted or executed under the revenue laws',
4741:'of the united states, must advise the client promptly of the fact of such noncompliance, error, or omission. the practitioner',
4742:'must advise the client of the consequences as provided under the code and regulations of such noncompliance, error, or omission.',
4743:'§ 10.22 diligence as to accuracy. a in general. a practitioner must exercise due diligence— 1 in preparing or assisting',
4744:'in the preparation of, approving, and filing tax returns, documents, affidavits, and other papers relating to internal revenue service matters;',
4745:'2 in determining the correctness of oral or written representations made by the practitioner to the department of the treasury;',
4746:'and 3 in determining the correctness of oral or written representations made by the practitioner to clients with reference to',
4747:'any matter administered by the internal revenue service. b reliance on others. except as modified by §§ 10.34 and 10.37,',
4748:'a practitioner will be presumed to have exercised due diligence for purposes of this section if the practitioner relies on',
4749:'the work product of another person and the prac§ 10.25 titioner used reasonable care in engaging, supervising, training, and evaluating',
4750:'the person, taking proper account of the nature of the relationship between the practitioner and the person. c effective/applicability date.',
4751:'paragraph a of this section is applicable on september 26, 2007. paragraph b of this section is applicable beginning june',
4752:'12, 2014. [t.d. 9011, 67 fr 48765, july 26, 2002, as amended by t.d. 9359, 72 fr 54547, sept. 26,',
4753:'2007; t.d. 9668, 79 fr 33693, june 12, 2014] § 10.23 prompt disposition of pending matters. a practitioner may not',
4754:'unreasonably delay the prompt disposition of any matter before the internal revenue service. § 10.24 assistance from or to disbarred',
4755:'or suspended persons and former internal revenue service employees. a practitioner may not, knowingly and directly or indirectly: a accept',
4756:'assistance from or assist any person who is under disbarment or suspension from practice before the internal revenue service if',
4757:'the assistance relates to a matter or matters constituting practice before the internal revenue service. b accept assistance from any',
4758:'former government employee where the provisions of § 10.25 or any federal law would be violated. § 10.25 practice by',
4759:'former government employees, their partners and theirassociates. a definitions. for purposes of this section— 1 assist means to act in',
4760:'such a way as to advise, furnish information to, or otherwise aid another person, directly, or indirectly. 2 government employee',
4761:'is an officer or employee of the united states or any agency of the united states, including a special government',
4762:'employee as defined in 18 u.s.c. 202a, or of the district of columbia, or of any state, or a member',
4763:'of congress or of any state legislature. 3 member of a firm is a sole practitioner or an employee or',
4764:'associate 143 § 10.25 thereof, or a partner, stockholder, associate, affiliate or employee of a partnership, joint venture, corporation, professional',
4765:'association or other affiliation of two or more practitioners who represent nongovernmental parties. 4 particular matter involving specific parties is',
4766:'defined at 5 cfr 2637.201c, or superseding postemployment regulations issued by the u.s. office of government ethics. 5 rule includes',
4767:'treasury regulations, whether issued or under preparation for issuance as notices of proposed rulemaking or as treasury decisions, revenue rulings,',
4768:'and revenue procedures published in the internal revenue bulletin see 26 cfr 601.601d2iib. b general rules—1 no former government employee',
4769:'may, subsequent to government employment, represent anyone in any matter administered by the internal revenue service if the representation would',
4770:'violate 18 u.s.c. 207 or any other laws of the united states. 2 no former government employee who personally and',
4771:'substantially participated in a particular matter involving specific parties may, subsequent to government employment, represent or knowingly assist, in that',
4772:'particular matter, any person who is or was a specific party to that particular matter. 3 a former government employee',
4773:'who within a period of one year prior to the termination of government employment had official responsibility for a particular',
4774:'matter involving specific parties may not, within two years after government employment is ended, represent in that particular matter any',
4775:'person who is or was a specific party to that particular matter. 4 no former government employee may, within one',
4776:'year after government employment is ended, communicate with or appear before, with the intent to influence, any employee of the',
4777:'treasury department in connection with the publication, withdrawal, amendment, modification, or interpretation of a rule the development of which the',
4778:'former government employee participated in, or for which, within a period of one year prior to the termination of government',
4779:'employment, the former government em31 cfr subtitle a 7–1–16 edition ployee had official responsibility. this paragraph b4 does not, however,',
4780:'preclude any former employee from appearing on one’s own behalf or from representing a taxpayer before the internal revenue service',
4781:'in connection with a particular matter involving specific parties involving the application or interpretation of a rule with respect to',
4782:'that particular matter, provided that the representation is otherwise consistent with the other provisions of this section and the former',
4783:'employee does not utilize or disclose any confidential information acquired by the former employee in the development of the rule.',
4784:'c firm representation—1 no member of a firm of which a former government employee is a member may represent or',
4785:'knowingly assist a person who was or is a specific party in any particular matter with respect to which the',
4786:'restrictions of paragraph b2 of this section apply to the former government employee, in that particular matter, unless the firm',
4787:'isolates the former government employee in such a way to ensure that the former government employee cannot assist in the',
4788:'representation. 2 when isolation of a former government employee is required under paragraph c1 of this section, a statement affirming',
4789:'the fact of such isolation must be executed under oath by the former government employee and by another member of',
4790:'the firm acting on behalf of the firm. the statement must clearly identify the firm, the former government employee, and',
4791:'the particular matters requiring isolation. the statement must be retained by the firm and, upon request, provided to the offices',
4792:'of the internal revenue service administering or enforcing this part. d pending representation. the provisions of this regulation will govern',
4793:'practice by former government employees, their partners and associates with respect to representation in particular matters involving specific parties where',
4794:'actual representation commenced before the effective date of this regulation. 144 office of the secretary of the treasury e effective/applicability',
4795:'date. this section is applicable beginning august 2, 2011. [t.d. 9359, 72 fr 54548, sept. 26, 2007, as amended by',
4796:'t.d. 9527, 76 fr 32307, june 3, 2011] § 10.26 notaries. a practitioner may not take acknowledgments, administer oaths, certify',
4797:'papers, or perform any official act as a notary public with respect to any matter administered by the internal revenue',
4798:'service and for which he or she is employed as counsel, attorney, or agent, or in which he or she',
4799:'may be in any way interested. § 10.27 fees. a in general. a practitioner may not charge an unconscionable fee',
4800:'in connection with any matter before the internal revenue service. b contingent fees—1 except as provided in paragraphs b2, 3,',
4801:'and 4 of this section, a practitioner may not charge a contingent fee for services rendered in connection with any',
4802:'matter before the internal revenue service. 2 a practitioner may charge a contingent fee for services rendered in connection with',
4803:'the service’s examination of, or challenge to— i an original tax return; or ii an amended return or claim for',
4804:'refund or credit where the amended return or claim for refund or credit was filed within 120 days of the',
4805:'taxpayer receiving a written notice of the examination of, or a written challenge to the original tax return. 3 a',
4806:'practitioner may charge a contingent fee for services rendered in connection with a claim for credit or refund filed solely',
4807:'in connection with the determination of statutory interest or penalties assessed by the internal revenue service. 4 a practitioner may',
4808:'charge a contingent fee for services rendered in connection with any judicial proceeding arising under the internal revenue code. c',
4809:'definitions. for purposes of this section— 1 contingent fee is any fee that is based, in whole or in part,',
4810:'on whether or not a position taken on a tax return § 10.28 or other filing avoids challenge by the',
4811:'internal revenue service or is sustained either by the internal revenue service or in litigation. a contingent fee includes a',
4812:'fee that is based on a percentage of the refund reported on a return, that is based on a percentage',
4813:'of the taxes saved, or that otherwise depends on the specific result attained. a contingent fee also includes any fee',
4814:'arrangement in which the practitioner will reimburse the client for all or a portion of the client’s fee in the',
4815:'event that a position taken on a tax return or other filing is challenged by the internal revenue service or',
4816:'is not sustained, whether pursuant to an indemnity agreement, a guarantee, rescission rights, or any other arrangement with a similar',
4817:'effect. 2 matter before the internal revenue service includes tax planning and advice, preparing or filing or assisting in preparing',
4818:'or filing returns or claims for refund or credit, and all matters connected with a presentation to the internal revenue',
4819:'service or any of its officers or employees relating to a taxpayer’s rights, privileges, or liabilities under laws or regulations',
4820:'administered by the internal revenue service. such presentations include, but are not limited to, preparing and filing documents, corresponding and',
4821:'communicating with the internal revenue service, rendering written advice with respect to any entity, transaction, plan or arrangement, and representing',
4822:'a client at conferences, hearings, and meetings. d effective/applicability date. this section is applicable for fee arrangements entered into after',
4823:'march 26, 2008. [t.d. 9359, 72 fr 54548, sept. 26, 2007] § 10.28 return of client’s records. a in general,',
4824:'a practitioner must, at the request of a client, promptly return any and all records of the client that are',
4825:'necessary for the client to comply with his or her federal tax obligations. the practitioner may retain copies of the',
4826:'records returned to a client. the existence of a dispute over fees generally does not relieve the practitioner of his',
4827:'or her responsibility under this section. nevertheless, if applicable 145 § 10.29 state law allows or permits the retention of',
4828:'a client’s records by a practitioner in the case of a dispute over fees for services rendered, the practitioner need',
4829:'only return those records that must be attached to the taxpayer’s return. the practitioner, however, must provide the client with',
4830:'reasonable access to review and copy any additional records of the client retained by the practitioner under state law that',
4831:'are necessary for the client to comply with his or her federal tax obligations. b for purposes of this section,',
4832:'records of the client include all documents or written or electronic materials provided to the practitioner, or obtained by the',
4833:'practitioner in the course of the practitioner’s representation of the client, that preexisted the retention of the practitioner by the',
4834:'client. the term also includes materials that were prepared by the client or a third party not including an employee',
4835:'or agent of the practitioner at any time and provided to the practitioner with respect to the subject matter of',
4836:'the representation. the term also includes any return, claim for refund, schedule, affidavit, appraisal or any other document prepared by',
4837:'the practitioner, or his or her employee or agent, that was presented to the client with respect to a prior',
4838:'representation if such document is necessary for the taxpayer to comply with his or her current federal tax obligations. the',
4839:'term does not include any return, claim for refund, schedule, affidavit, appraisal or any other document prepared by the practitioner',
4840:'or the practitioner’s firm, employees or agents if the practitioner is withholding such document pending the client’s performance of its',
4841:'contractual obligation to pay fees with respect to such document. § 10.29 conflicting interests. a except as provided by paragraph',
4842:'b of this section, a practitioner shall not represent a client before the internal revenue service if the representation involves',
4843:'a conflict of interest. a conflict of interest exists if— 1 the representation of one client will be directly adverse',
4844:'to another client; or 2 there is a significant risk that the representation of one or more cli31 cfr subtitle',
4845:'a 7–1–16 edition ents will be materially limited by the practitioner’s responsibilities to another client, a former client or a',
4846:'third person, or by a personal interest of the practitioner. b notwithstanding the existence of a conflict of interest under',
4847:'paragraph a of this section, the practitioner may represent a client if— 1 the practitioner reasonably believes that the practitioner',
4848:'will be able to provide competent and diligent representation to each affected client; 2 the representation is not prohibited by',
4849:'law; and 3 each affected client waives the conflict of interest and gives informed consent, confirmed in writing by each',
4850:'affected client, at the time the existence of the conflict of interest is known by the practitioner. the confirmation may',
4851:'be made within a reasonable period after the informed consent, but in no event later than 30 days. c copies',
4852:'of the written consents must be retained by the practitioner for at least 36 months from the date of the',
4853:'conclusion of the representation of the affected clients, and the written consents must be provided to any officer or employee',
4854:'of the internal revenue service on request. d effective/applicability date. this section is applicable on september 26, 2007. [t.d. 9359,',
4855:'72 fr 54549, sept. 26, 2007] § 10.30 solicitation. a advertising and solicitation restrictions. 1 a practitioner may not, with',
4856:'respect to any internal revenue service matter, in any way use or participate in the use of any form of',
4857:'public communication or private solicitation containing a false, fraudulent, or coercive statement or claim; or a misleading or deceptive statement',
4858:'or claim. enrolled agents, enrolled retirement plan agents, or registered tax return preparers, in describing their professional designation, may not',
4859:'utilize the term ‘‘certified’’ or imply an employer/ employee relationship with the internal revenue service. examples of acceptable descriptions for',
4860:'enrolled agents are ‘‘enrolled to represent taxpayers before the internal revenue service,’’ ‘‘enrolled to practice before the internal revenue service,’’',
4861:'and 146 office of the secretary of the treasury ‘‘admitted to practice before the internal revenue service.’’ similarly, examples of',
4862:'acceptable descriptions for enrolled retirement plan agents are ‘‘enrolled to represent taxpayers before the internal revenue service as a retirement',
4863:'plan agent’’ and ‘‘enrolled to practice before the internal revenue service as a retirement plan agent.’’ an example of an',
4864:'acceptable description for registered tax return preparers is ‘‘designated as a registered tax return preparer by the internal revenue service.’’',
4865:'2 a practitioner may not make, directly or indirectly, an uninvited written or oral solicitation of employment in matters related',
4866:'to the internal revenue service if the solicitation violates federal or state law or other applicable rule, e.g., attorneys are',
4867:'precluded from making a solicitation that is prohibited by conduct rules applicable to all attorneys in their states of licensure.',
4868:'any lawful solicitation made by or on behalf of a practitioner eligible to practice before the internal revenue service must,',
4869:'nevertheless, clearly identify the solicitation as such and, if applicable, identify the source of the information used in choosing the',
4870:'recipient. b fee information. 1i a practitioner may publish the availability of a written schedule of fees and disseminate the',
4871:'following fee information— a fixed fees for specific routine services. b hourly rates. c range of fees for particular services.',
4872:'d fee charged for an initial consultation. ii any statement of fee information concerning matters in which costs may be',
4873:'incurred must include a statement disclosing whether clients will be responsible for such costs. 2 a practitioner may charge no',
4874:'more than the rates published under paragraph b1 of this section for at least 30 calendar days after the last',
4875:'date on which the schedule of fees was published. c communication of fee information. fee information may be communicated in',
4876:'professional lists, telephone directories, print media, mailings, electronic mail, facsimile, hand delivered § 10.31 flyers, radio, television, and any other',
4877:'method. the method chosen, however, must not cause the communication to become untruthful, deceptive, or otherwise in violation of this',
4878:'part. a practitioner may not persist in attempting to contact a prospective client if the prospective client has made it',
4879:'known to the practitioner that he or she does not desire to be solicited. in the case of radio and',
4880:'television broadcasting, the broadcast must be recorded and the practitioner must retain a recording of the actual transmission. in the',
4881:'case of direct mail and ecommerce communications, the practitioner must retain a copy of the actual communication, along with a',
4882:'list or other description of persons to whom the communication was mailed or otherwise distributed. the copy must be retained',
4883:'by the practitioner for a period of at least 36 months from the date of the last transmission or use.',
4884:'d improper associations. a practitioner may not, in matters related to the internal revenue service, assist, or accept assistance from,',
4885:'any person or entity who, to the knowledge of the practitioner, obtains clients or otherwise practices in a manner forbidden',
4886:'under this section. e effective/applicability date. this section is applicable beginning august 2, 2011. approved by the office of management',
4887:'and budget under control no. 1545–1726 [t.d. 9011, 67 fr 48765, july 26, 2002, as amended by t.d. 9359, 72',
4888:'fr 54549, sept. 26, 2007; t.d. 9527, 76 fr 32307, june 3, 2011] § 10.31 negotiation of taxpayer checks. a',
4889:'a practitioner may not endorse or otherwise negotiate any check including directing or accepting payment by any means, electronic or',
4890:'otherwise, into an account owned or controlled by the practitioner or any firm or other entity with whom the practitioner',
4891:'is associated issued to a client by the government in respect of a federal tax liability. b effective/applicability date. this',
4892:'section is applicable beginning june 12, 2014. [t.d. 9668, 79 fr 33693, june 12, 2014] 147 § 10.32 § 10.32',
4893:'practice of law. nothing in the regulations in this part may be construed as authorizing persons not members of the',
4894:'bar to practice law. § 10.33 best practices for tax advisors. a best practices. tax advisors should provide clients with',
4895:'the highest quality representation concerning federal tax issues by adhering to best practices in providing advice and in preparing or',
4896:'assisting in the preparation of a submission to the internal revenue service. in addition to compliance with the standards of',
4897:'practice provided elsewhere in this part, best practices include the following: 1 communicating clearly with the client regarding the terms',
4898:'of the engagement. for example, the advisor should determine the client’s expected purpose for and use of the advice and',
4899:'should have a clear understanding with the client regarding the form and scope of the advice or assistance to be',
4900:'rendered. 2 establishing the facts, determining which facts are relevant, evaluating the reasonableness of any assumptions or representations, relating the',
4901:'applicable law including potentially applicable judicial doctrines to the relevant facts, and arriving at a conclusion supported by the law',
4902:'and the facts. 3 advising the client regarding the import of the conclusions reached, including, for example, whether a taxpayer',
4903:'may avoid accuracyrelated penalties under the internal revenue code if a taxpayer acts in reliance on the advice. 4 acting',
4904:'fairly and with integrity in practice before the internal revenue service. b procedures to ensure best practices for tax advisors.',
4905:'tax advisors with responsibility for overseeing a firm’s practice of providing advice concerning federal tax issues or of preparing or',
4906:'assisting in the preparation of submissions to the internal revenue service should take reasonable steps to ensure that the firm’s',
4907:'procedures for all members, associates, and employees are consistent with the best practices set forth in paragraph a of this',
4908:'section. 31 cfr subtitle a 7–1–16 edition c applicability date. this section is effective after june 20, 2005. [t.d. 9011,',
4909:'67 fr 48771, july 26, 2002, as amended by t.d. 9165, 69 fr 75841, dec. 20, 2004] § 10.34 standards',
4910:'with respect to taxreturns and documents, affidavits and other papers. a tax returns. 1 a practitioner may not willfully, recklessly,',
4911:'or through gross incompetence— i sign a tax return or claim for refund that the practitioner knows or reasonably should',
4912:'know contains a position that— a lacks a reasonable basis; b is an unreasonable position as described in section 6694a2',
4913:'of the internal revenue code code including the related regulations and other published guidance; or c is a willful attempted',
4914:'by the practitioner to understate the liability for tax or a reckless or intentional disregard of rules or regulations by',
4915:'the practitioner as described in section 6694b2 of the code including the related regulations and other published guidance. ii advise',
4916:'a client to take a position on a tax return or claim for refund, or prepare a portion off a',
4917:'tax return or claim for refund containing a position, that— a lacks a reasonable basis; b is an unreasonable position',
4918:'as described in section 6694a2 of the code including the related regulations and other published guidance; or c is a',
4919:'willful attempt by the practitioner to understate the liability for tax or a reckless or intentional disregard of rules or',
4920:'regulations by the practitioner as described in section 6694b2 of the code including the related regulations and other published guidance.',
4921:'2 a pattern of conduct is a factor that will be taken into account in determining whether a practitioner acted',
4922:'willfully, recklessly, or through gross incompetence. b documents, affidavits and other papers— 1 a practitioner may not advise a client',
4923:'to take a position on a document, affidavit or other paper submitted to the internal revenue service unless the position',
4924:'is not frivolous. 148 office of the secretary of the treasury 2 a practitioner may not advise a client to',
4925:'submit a document, affidavit or other paper to the internal revenue service— i the purpose of which is to delay',
4926:'or impede the administration of the federal tax laws; ii that is frivolous; or iii that contains or omits information',
4927:'in a manner that demonstrates an intentional disregard of a rule or regulation unless the practitioner also advises the client',
4928:'to submit a document that evidences a good faith challenge to the rule or regulation. c advising clients on potential',
4929:'penalties— 1 a practitioner must inform a client of any penalties that are reasonably likely to apply to the client',
4930:'with respect to— i a position taken on a tax return if— a the practitioner advised the client with respect',
4931:'to the position; or b the practitioner prepared or signed the tax return; and ii any document, affidavit or other',
4932:'paper submitted to the internal revenue service. 2 the practitioner also must inform the client of any opportunity to avoid',
4933:'any such penalties by disclosure, if relevant, and of the requirements for adequate disclosure. 3 this paragraph c applies even',
4934:'if the practitioner is not subject to a penalty under the internal revenue code with respect to the position or',
4935:'with respect to the document, affidavit or other paper submitted. d relying on information furnished by clients. a practitioner advising',
4936:'a client to take a position on a tax return, document, affidavit or other paper submitted to the internal revenue',
4937:'service, or preparing or signing a tax return as a preparer, generally may rely in good faith without verification upon',
4938:'information furnished by the client. the practitioner may not, however, ignore the implications of information furnished to, or actually known',
4939:'by, the practitioner, and must make reasonable inquiries if the information as furnished appears to be incorrect, inconsistent with an',
4940:'important fact or another factual assumption, or incomplete. § 10.36 e effective/applicability date. paragraph a of this section is applicable',
4941:'for returns or claims for refund filed, or advice provided, beginning august 2, 2011. paragraphs b through d of this',
4942:'section are applicable to tax returns, documents, affidavits, and other papers filed on or after september 26, 2007. [t.d. 9359,',
4943:'72 fr 54549, sept. 26, 2007, as amended by t.d. 9527, 76 fr 32307, june 3, 2011] § 10.35 competence.',
4944:'a a practitioner must possess the necessary competence to engage in practice before the internal revenue service. competent practice requires',
4945:'the appropriate level of knowledge, skill, thoroughness, and preparation necessary for the matter for which the practitioner is engaged. a',
4946:'practitioner may become competent for the matter for which the practitioner has been engaged through various methods, such as consulting',
4947:'with experts in the relevant area or studying the relevant law. b effective/applicability date. this section is applicable beginning june',
4948:'12, 2014. [t.d. 9668, 79 fr 33693, june 12, 2014] § 10.36 procedures to ensure compliance. a any individual subject',
4949:'to the provisions of this part who has or individuals who have or share principal authority and responsibility for overseeing',
4950:'a firm’s practice governed by this part, including the provision of advice concerning federal tax matters and preparation of tax',
4951:'returns, claims for refund, or other documents for submission to the internal revenue service, must take reasonable steps to ensure',
4952:'that the firm has adequate procedures in effect for all members, associates, and employees for purposes of complying with subparts',
4953:'a, b, and c of this part, as applicable. in the absence of a person or persons identified by the',
4954:'firm as having the principal authority and responsibility described in this paragraph, the internal revenue service may identify one or',
4955:'more individuals subject to the provisions of this part responsible for compliance with the requirements of this section. 149 §',
4956:'10.37 b any such individual who has or such individuals who have or share principal authority as described in paragraph',
4957:'a of this section will be subject to discipline for failing to comply with the requirements of this section if—',
4958:'1 the individual through willfulness, recklessness, or gross incompetence does not take reasonable steps to ensure that the firm has',
4959:'adequate procedures to comply with this part, as applicable, and one or more individuals who are members of, associated with,',
4960:'or employed by, the firm are, or have, engaged in a pattern or practice, in connection with their practice with',
4961:'the firm, of failing to comply with this part, as applicable; 2 the individual through willfulness, recklessness, or gross incompetence',
4962:'does not take reasonable steps to ensure that firm procedures in effect are properly followed, and one or more individuals',
4963:'who are members of, associated with, or employed by, the firm are, or have, engaged in a pattern or practice,',
4964:'in connection with their practice with the firm, of failing to comply with this part, as applicable; or 3 the',
4965:'individual knows or should know that one or more individuals who are members of, associated with, or employed by, the',
4966:'firm are, or have, engaged in a pattern or practice, in connection with their practice with the firm, that does',
4967:'not comply with this part, as applicable, and the individual, through willfulness, recklessness, or gross incompetence fails to take prompt',
4968:'action to correct the noncompliance. c effective/applicability date. this section is applicable beginning june 12, 2014. [t.d. 9668, 79 fr',
4969:'33693, june 12, 2014] § 10.37 requirements for written advice. a requirements. 1 a practitioner may give written advice including',
4970:'by means of electronic communication concerning one or more federal tax matters subject to the requirements in paragraph a2 of',
4971:'this section. government submissions on matters of general policy are not considered written advice on a federal tax matter for',
4972:'purposes of this section. continuing 31 cfr subtitle a 7–1–16 edition education presentations provided to an audience solely for the',
4973:'purpose of enhancing practitioners’ professional knowledge on federal tax matters are not considered written advice on a federal tax matter',
4974:'for purposes of this section. the preceding sentence does not apply to presentations marketing or promoting transactions. 2 the practitioner',
4975:'must— i base the written advice on reasonable factual and legal assumptions including assumptions as to future events; ii reasonably',
4976:'consider all relevant facts and circumstances that the practitioner knows or reasonably should know; iii use reasonable efforts to identify',
4977:'and ascertain the facts relevant to written advice on each federal tax matter; iv not rely upon representations, statements, findings,',
4978:'or agreements including projections, financial forecasts, or appraisals of the taxpayer or any other person if reliance on them would',
4979:'be unreasonable; v relate applicable law and authorities to facts; and vi not, in evaluating a federal tax matter, take',
4980:'into account the possibility that a tax return will not be audited or that a matter will not be raised',
4981:'on audit. 3 reliance on representations, statements, findings, or agreements is unreasonable if the practitioner knows or reasonably should know',
4982:'that one or more representations or assumptions on which any representation is based are incorrect, incomplete, or inconsistent. b reliance',
4983:'on advice of others. a practitioner may only rely on the advice of another person if the advice was reasonable',
4984:'and the reliance is in good faith considering all the facts and circumstances. reliance is not reasonable when— 1 the',
4985:'practitioner knows or reasonably should know that the opinion of the other person should not be relied on; 2 the',
4986:'practitioner knows or reasonably should know that the other person is not competent or lacks the necessary qualifications to provide',
4987:'the advice; or 150 office of the secretary of the treasury 3 the practitioner knows or reasonably should know that',
4988:'the other person has a conflict of interest in violation of the rules described in this part. c standard of',
4989:'review. 1 in evaluating whether a practitioner giving written advice concerning one or more federal tax matters complied with the',
4990:'requirements of this section, the commissioner, or delegate, will apply a reasonable practitioner standard, considering all facts and circumstances, including,',
4991:'but not limited to, the scope of the engagement and the type and specificity of the advice sought by the',
4992:'client. 2 in the case of an opinion the practitioner knows or has reason to know will be used or',
4993:'referred to by a person other than the practitioner or a person who is a member of, associated with, or',
4994:'employed by the practitioner’s firm in promoting, marketing, or recommending to one or more taxpayers a partnership or other entity,',
4995:'investment plan or arrangement a significant purpose of which is the avoidance or evasion of any tax imposed by the',
4996:'internal revenue code, the commissioner, or delegate, will apply a reasonable practitioner standard, considering all facts and circumstances, with emphasis',
4997:'given to the additional risk caused by the practitioner’s lack of knowledge of the taxpayer’s particular circumstances, when determining whether',
4998:'a practitioner has failed to comply with this section. d federal tax matter. a federal tax matter, as used in',
4999:'this section, is any matter concerning the application or interpretation of— 1 a revenue provision as defined in section 6110i1b',
5000:'of the internal revenue code; 2 any provision of law impacting a person’s obligations under the internal revenue laws and',
5001:'regulations, including but not limited to the person’s liability to pay tax or obligation to file returns; or 3 any',
5002:'other law or regulation administered by the internal revenue service. e effective/applicability date. this section is applicable to written advice',
5003:'rendered after june 12, 2014. [t.d. 9668, 79 fr 33693, june 12, 2014] § 10.50 § 10.38 establishment of advisory',
5004:'committees. a advisory committees. to promote and maintain the public’s confidence in tax advisors, the internal revenue service is authorized',
5005:'to establish one or more advisory committees composed of at least six individuals authorized to practice before the internal revenue',
5006:'service. membership of an advisory committee must be balanced among those who practice as attorneys, accountants, enrolled agents, enrolled actuaries,',
5007:'enrolled retirement plan agents, and registered tax return preparers. under procedures prescribed by the internal revenue service, an advisory committee',
5008:'may review and make general recommendations regarding the practices, procedures, and policies of the offices described in § 10.1. b',
5009:'effective/applicability date. this section is applicable beginning august 2, 2011. [t.d. 9527, 76 fr 32308, june 3, 2011] subpart c—sanctions',
5010:'for violation of the regulations source: t.d. 9011, 67 fr 48774, july 26, 2002, unless otherwise noted. § 10.50 sanctions.',
5011:'a authority to censure, suspend, or disbar. the secretary of the treasury, or delegate, after notice and an opportunity for',
5012:'a proceeding, may censure, suspend, or disbar any practitioner from practice before the internal revenue service if the practitioner is',
5013:'shown to be incompetent or disreputable within the meaning of § 10.51, fails to comply with any regulation in this',
5014:'part under the prohibited conduct standards of § 10.52, or with intent to defraud, willfully and knowingly misleads or threatens',
5015:'a client or prospective client. censure is a public reprimand. b authority to disqualify. the secretary of the treasury, or',
5016:'delegate, after due notice and opportunity for hearing, may disqualify any appraiser for a violation of these rules as applicable',
5017:'to appraisers. 151 § 10.51 1 if any appraiser is disqualified pursuant to this subpart c, the appraiser is barred',
5018:'from presenting evidence or testimony in any administrative proceeding before the department of treasury or the internal revenue service, unless',
5019:'and until authorized to do so by the internal revenue service pursuant to § 10.81, regardless of whether the evidence',
5020:'or testimony would pertain to an appraisal made prior to or after the effective date of disqualification. 2 any appraisal',
5021:'made by a disqualified appraiser after the effective date of disqualification will not have any probative effect in any administrative',
5022:'proceeding before the department of the treasury or the internal revenue service. an appraisal otherwise barred from admission into evidence',
5023:'pursuant to this section may be admitted into evidence solely for the purpose of determining the taxpayer’s reliance in good',
5024:'faith on such appraisal. c authority to impose monetary penalty— 1 in general. i the secretary of the treasury, or',
5025:'delegate, after notice and an opportunity for a proceeding, may impose a monetary penalty on any practitioner who engages in',
5026:'conduct subject to sanction under paragraph a of this section. ii if the practitioner described in paragraph c1i of this',
5027:'section was acting on behalf of an employer or any firm or other entity in connection with the conduct giving',
5028:'rise to the penalty, the secretary of the treasury, or delegate, may impose a monetary penalty on the employer, firm,',
5029:'or entity if it knew, or reasonably should have known, of such conduct. 2 amount of penalty. the amount of',
5030:'the penalty shall not exceed the gross income derived or to be derived from the conduct giving rise to the',
5031:'penalty. 3 coordination with other sanctions. subject to paragraph c2 of this section— i any monetary penalty imposed on a',
5032:'practitioner under this paragraph c may be in addition to or in lieu of any suspension, disbarment or censure and',
5033:'may be in addition to a penalty imposed on an employer, firm or other entity under paragraph c1ii of this',
5034:'section. 31 cfr subtitle a 7–1–16 edition ii any monetary penalty imposed on an employer, firm or other entity may',
5035:'be in addition to or in lieu of penalties imposed under paragraph c1i of this section. d authority to accept',
5036:'a practitioner’s consent to sanction. the internal revenue service may accept a practitioner’s offer of consent to be sanctioned under',
5037:'§ 10.50 in lieu of instituting or continuing a proceeding under § 10.60a. e sanctions to be imposed. the sanctions',
5038:'imposed by this section shall take into account all relevant facts and circumstances. f effective/applicability date. this section is applicable',
5039:'to conduct occurring on or after august 2, 2011, except that paragraphs a, b2, and e apply to conduct occurring',
5040:'on or after september 26, 2007, and paragraph c applies to prohibited conduct that occurs after october 22, 2004. [t.d.',
5041:'9359, 72 fr 54549, sept. 26, 2007, as amended by t.d. 9527, 76 fr 32308, june 3, 2011] § 10.51',
5042:'incompetence and disreputable conduct. a incompetence and disreputable conduct. incompetence and disreputable conduct for which a practitioner may be sanctioned',
5043:'under § 10.50 includes, but is not limited to— 1 conviction of any criminal offense under the federal tax laws.',
5044:'2 conviction of any criminal offense involving dishonesty or breach of trust. 3 conviction of any felony under federal or',
5045:'state law for which the conduct involved renders the practitioner unfit to practice before the internal revenue service. 4 giving',
5046:'false or misleading information, or participating in any way in the giving of false or misleading information to the department',
5047:'of the treasury or any officer or employee thereof, or to any tribunal authorized to pass upon federal tax matters,',
5048:'in connection with any matter pending or likely to be pending before them, knowing the information to be false or',
5049:'misleading. facts or other matters contained in testimony, federal tax returns, financial statements, applications for enrollment, affidavits, declarations, and any',
5050:'other document or 152 office of the secretary of the treasury statement, written or oral, are included in the term',
5051:'‘‘information.’’ 5 solicitation of employment as prohibited under § 10.30, the use of false or misleading representations with intent to',
5052:'deceive a client or prospective client in order to procure employment, or intimating that the practitioner is able improperly to',
5053:'obtain special consideration or action from the internal revenue service or any officer or employee thereof. 6 willfully failing to',
5054:'make a federal tax return in violation of the federal tax laws, or willfully evading, attempting to evade, or participating',
5055:'in any way in evading or attempting to evade any assessment or payment of any federal tax. 7 willfully assisting,',
5056:'counseling, encouraging a client or prospective client in violating, or suggesting to a client or prospective client to violate, any',
5057:'federal tax law, or knowingly counseling or suggesting to a client or prospective client an illegal plan to evade federal',
5058:'taxes or payment thereof. 8 misappropriation of, or failure properly or promptly to remit, funds received from a client for',
5059:'the purpose of payment of taxes or other obligations due the united states. 9 directly or indirectly attempting to influence,',
5060:'or offering or agreeing to attempt to influence, the official action of any officer or employee of the internal revenue',
5061:'service by the use of threats, false accusations, duress or coercion, by the offer of any special inducement or promise',
5062:'of an advantage, or by the bestowing of any gift, favor or thing of value. 10 disbarment or suspension from',
5063:'practice as an attorney, certified public accountant, public accountant or actuary by any duly constituted authority of any state, territory,',
5064:'or possession of the united states, including a commonwealth, or the district of columbia, any federal court of record or',
5065:'any federal agency, body or board. 11 knowingly aiding and abetting another person to practice before the internal revenue service',
5066:'during a period of suspension, disbarment or ineligibility of such other person. 12 contemptuous conduct in connection with practice before',
5067:'the internal revenue service, including the use § 10.51 of abusive language, making false accusations or statements, knowing them to',
5068:'be false or circulating or publishing malicious or libelous matter. 13 giving a false opinion, knowingly, recklessly, or through gross',
5069:'incompetence, including an opinion which is intentionally or recklessly misleading, or engaging in a pattern of providing incompetent opinions on',
5070:'questions arising under the federal tax laws. false opinions described in this paragraph a13 include those which reflect or result',
5071:'from a knowing misstatement of fact or law, from an assertion of a position known to be unwarranted under existing',
5072:'law, from counseling or assisting in conduct known to be illegal or fraudulent, from concealing matters required by law to',
5073:'be revealed, or from consciously disregarding information indicating that material facts expressed in the opinion or offering material are false',
5074:'or misleading. for purposes of this paragraph a13, reckless conduct is a highly unreasonable omission or misrepresentation involving an extreme',
5075:'departure from the standards of ordinary care that a practitioner should observe under the circumstances. a pattern of conduct is',
5076:'a factor that will be taken into account in determining whether a practitioner acted knowingly, recklessly, or through gross incompetence.',
5077:'gross incompetence includes conduct that reflects gross indifference, preparation which is grossly inadequate under the circumstances, and a consistent failure',
5078:'to perform obligations to the client. 14 willfully failing to sign a tax return prepared by the practitioner when the',
5079:'practitioner’s signature is required by the federal tax laws unless the failure is due to reasonable cause and not due',
5080:'to willful neglect. 15 willfully disclosing or otherwise using a tax return or tax return information in a manner not',
5081:'authorized by the internal revenue code, contrary to the order of a court of competent jurisdiction, or contrary to the',
5082:'order of an administrative law judge in a proceeding instituted under § 10.60. 16 willfully failing to file on magnetic',
5083:'or other electronic media a tax return prepared by the practitioner when the practitioner is required to do 153 §',
5084:'10.52 so by the federal tax laws unless the failure is due to reasonable cause and not due to willful',
5085:'neglect. 17 willfully preparing all or substantially all of, or signing, a tax return or claim for refund when the',
5086:'practitioner does not possess a current or otherwise valid preparer tax identification number or other prescribed identifying number. 18 willfully',
5087:'representing a taxpayer before an officer or employee of the internal revenue service unless the practitioner is authorized to do',
5088:'so pursuant to this part. b effective/applicability date. this section is applicable beginning august 2, 2011. [t.d. 9359, 72 fr',
5089:'54550, sept. 26, 2007, as amended by t.d. 9527, 76 fr 32308, june 3, 2011] § 10.52 violations subject to',
5090:'sanction. a a practitioner may be sanctioned under § 10.50 if the practitioner— 1 willfully violates any of the regulations',
5091:'other than § 10.33 contained in this part; or 2 recklessly or through gross incompetence within the meaning of §',
5092:'10.51a13 violates §§ 10.34, 10.35, 10.36 or 10.37. b effective/applicability date. this section is applicable to conduct occurring on or',
5093:'after september 26, 2007. [t.d. 9359, 72 fr 54551, sept. 26, 2007] § 10.53 receipt of information concerning practitioner. a',
5094:'officer or employee of the internal revenue service. if an officer or employee of the internal revenue service has reason',
5095:'to believe a practitioner has violated any provision of this part, the officer or employee will promptly make a written',
5096:'report of the suspected violation. the report will explain the facts and reasons upon which the officer’s or employee’s belief',
5097:'rests and must be submitted to the offices of the internal revenue service responsible for administering or enforcing this part.',
5098:'b other persons. any person other than an officer or employee of the internal revenue service having information of a',
5099:'violation of any provision of this part may make an oral or writ31 cfr subtitle a 7–1–16 edition ten report',
5100:'of the alleged violation to the offices of the internal revenue service responsible for administering or enforcing this part or',
5101:'any officer or employee of the internal revenue service. if the report is made to an officer or employee of',
5102:'the internal revenue service, the officer or employee will make a written report of the suspected violation and submit the',
5103:'report to the offices of the internal revenue service responsible for administering or enforcing this part. c destruction of report.',
5104:'no report made under paragraph a or b of this section shall be maintained unless retention of the report is',
5105:'permissible under the applicable records control schedule as approved by the national archives and records administration and designated in the',
5106:'internal revenue manual. reports must be destroyed as soon as permissible under the applicable records control schedule. d effect on',
5107:'proceedings under subpart d. the destruction of any report will not bar any proceeding under subpart d of this part,',
5108:'but will preclude the use of a copy of the report in a proceeding under subpart d of this part.',
5109:'e effective/applicability date. this section is applicable beginning august 2, 2011. [t.d. 9527, 76 fr 32308, june 3, 2011] subpart',
5110:'d—rules applicable todisciplinary proceedings source: t.d. 9011, 67 fr 48774, july 26, 2002, unless otherwise noted. § 10.60 institution of',
5111:'proceeding. a whenever it is determined that a practitioner or employer, firm or other entity, if applicable violated any provision',
5112:'of the laws governing practice before the internal revenue service or the regulations in this part, the practitioner may be',
5113:'reprimanded or, in accordance with § 10.62, subject to a proceeding for sanctions described in § 10.50. b whenever a',
5114:'penalty has been assessed against an appraiser under the internal revenue code and an appropriate officer or employee in an',
5115:'office 154 office of the secretary of the treasury established to enforce this part determines that the appraiser acted willfully,',
5116:'recklessly, or through gross incompetence with respect to the proscribed conduct, the appraiser may be reprimanded or, in accordance with',
5117:'§ 10.62, subject to a proceeding for disqualification. a proceeding for disqualification of an appraiser is instituted by the filing',
5118:'of a complaint, the contents of which are more fully described in § 10.62. c except as provided in §',
5119:'10.82, a proceeding will not be instituted under this section unless the proposed respondent previously has been advised in writing',
5120:'of the law, facts and conduct warranting such action and has been accorded an opportunity to dispute facts, assert additional',
5121:'facts, and make arguments including an explanation or description of mitigating circumstances. d effective/applicability date. this section is applicable beginning',
5122:'august 2, 2011. [t.d. 9011, 67 fr 48765, july 26, 2002, as amended by t.d. 9359, 72 fr 54544, 54551,',
5123:'sept. 26, 2007; t.d. 9527, 76 fr 32309, june 3, 2011; 76 fr 49650, aug. 11, 2011] § 10.61 conferences.',
5124:'a in general. the commissioner, or delegate, may confer with a practitioner, employer, firm or other entity, or an appraiser',
5125:'concerning allegations of misconduct irrespective of whether a proceeding has been instituted. if the conference results in a stipulation in',
5126:'connection with an ongoing proceeding in which the practitioner, employer, firm or other entity, or appraiser is the respondent, the',
5127:'stipulation may be entered in the record by either party to the proceeding. b voluntary sanction—1 in general. in lieu',
5128:'of a proceeding being instituted or continued under § 10.60a, a practitioner or appraiser or employer, firm or other entity,',
5129:'if applicable may offer a consent to be sanctioned under § 10.50. 2 discretion; acceptance or declination. the commissioner, or',
5130:'delegate, may accept or decline the offer described in paragraph b1 of this section. when the decision is to decline',
5131:'the offer, the written notice of declination may state that the offer described in paragraph b1 of this section §',
5132:'10.62 would be accepted if it contained different terms. the commissioner, or delegate, has the discretion to accept or reject',
5133:'a revised offer submitted in response to the declination or may counteroffer and act upon any accepted counteroffer. c effective/applicability',
5134:'date. this section is applicable beginning august 2, 2011. [t.d. 9359, 72 fr 54551, sept. 26, 2007, as amended by',
5135:'t.d. 9527, 76 fr 32309, june 3, 2011] § 10.62 contents of complaint. a charges. a complaint must name the',
5136:'respondent, provide a clear and concise description of the facts and law that constitute the basis for the proceeding, and',
5137:'be signed by an authorized representative of the internal revenue service under § 10.69a1. a complaint is sufficient if it',
5138:'fairly informs the respondent of the charges brought so that the respondent is able to prepare a defense. b specification',
5139:'of sanction. the complaint must specify the sanction sought against the practitioner or appraiser. if the sanction sought is a',
5140:'suspension, the duration of the suspension sought must be specified. c demand for answer. the respondent must be notified in',
5141:'the complaint or in a separate paper attached to the complaint of the time for answering the complaint, which may',
5142:'not be less than 30 days from the date of service of the complaint, the name and address of the',
5143:'administrative law judge with whom the answer must be filed, the name and address of the person representing the internal',
5144:'revenue service to whom a copy of the answer must be served, and that a decision by default may be',
5145:'rendered against the respondent in the event an answer is not filed as required. d effective/applicability date. this section is',
5146:'applicable beginning august 2, 2011. [t.d. 9527, 76 fr 32309, june 3, 2011] 155 § 10.63 § 10.63 service of',
5147:'complaint; service ofother papers; service of evidence in support of complaint; filing of papers. a service of complaint—1 in general.',
5148:'the complaint or a copy of the complaint must be served on the respondent by any manner described in paragraphs',
5149:'a2 or 3 of this section. 2 service by certified or first class mail. i service of the complaint may',
5150:'be made on the respondent by mailing the complaint by certified mail to the last known address as determined under',
5151:'section 6212 of the internal revenue code and the regulations thereunder of the respondent. where service is by certified mail,',
5152:'the returned post office receipt duly signed by the respondent will be proof of service. ii if the certified mail',
5153:'is not claimed or accepted by the respondent, or is returned undelivered, service may be made on the respondent, by',
5154:'mailing the complaint to the respondent by first class mail. service by this method will be considered complete upon mailing,',
5155:'provided the complaint is addressed to the respondent at the respondent’s last known address as determined under section 6212 of',
5156:'the internal revenue code and the regulations thereunder. 3 service by other than certified or first class mail. i service',
5157:'of the complaint may be made on the respondent by delivery by a private delivery service designated pursuant to section',
5158:'7502f of the internal revenue code to the last known address as determined under section 6212 of the internal revenue',
5159:'code and the regulations thereunder of the respondent. service by this method will be considered complete, provided the complaint is',
5160:'addressed to the respondent at the respondent’s last known address as determined under section 6212 of the internal revenue code',
5161:'and the regulations thereunder. ii service of the complaint may be made in person on, or by leaving the complaint',
5162:'at the office or place of business of, the respondent. service by this method will be considered complete and proof',
5163:'of service will be a written statement, sworn or affirmed by the person who served the complaint, identifying the manner',
5164:'of service, includ31 cfr subtitle a 7–1–16 edition ing the recipient, relationship of recipient to respondent, place, date and time',
5165:'of service. iii service may be made by any other means agreed to by the respondent. proof of service will',
5166:'be a written statement, sworn or affirmed by the person who served the complaint, identifying the manner of service, including',
5167:'the recipient, relationship of recipient to respondent, place, date and time of service. 4 for purposes of this section, respondent',
5168:'means the practitioner, employer, firm or other entity, or appraiser named in the complaint or any other person having the',
5169:'authority to accept mail on behalf of the practitioner, employer, firm or other entity, or appraiser. b service of papers',
5170:'other than complaint. any paper other than the complaint may be served on the respondent, or his or her authorized',
5171:'representative under § 10.69a2 by: 1 mailing the paper by first class mail to the last known address as determined',
5172:'under section 6212 of the internal revenue code and the regulations thereunder of the respondent or the respondent’s authorized representative,',
5173:'2 delivery by a private delivery service designated pursuant to section 7502f of the internal revenue code to the last',
5174:'known address as determined under section 6212 of the internal revenue code and the regulations thereunder of the respondent or',
5175:'the respondent’s authorized representative, or 3 as provided in paragraphs a3ii and a3iii of this section. c service of papers',
5176:'on the internal revenue service. whenever a paper is required or permitted to be served on the internal revenue service',
5177:'in connection with a proceeding under this part, the paper will be served on the internal revenue service’s authorized representative',
5178:'under § 10.69a1 at the address designated in the complaint, or at an address provided in a notice of appearance.',
5179:'if no address is designated in the complaint or provided in a notice of appearance, service will be made on',
5180:'the offices established to enforce this part under the authority of § 10.1, 156 office of the secretary of the',
5181:'treasury internal revenue service, 1111 constitution avenue, nw., washington, dc 20224. d service of evidence in support of complaint. within',
5182:'10 days of serving the complaint, copies of the evidence in support of the complaint must be served on the',
5183:'respondent in any manner described in paragraphs a2 and 3 of this section. e filing of papers. whenever the filing',
5184:'of a paper is required or permitted in connection with a proceeding under this part, the original paper, plus one',
5185:'additional copy, must be filed with the administrative law judge at the address specified in the complaint or at an',
5186:'address otherwise specified by the administrative law judge. all papers filed in connection with a proceeding under this part must',
5187:'be served on the other party, unless the administrative law judge directs otherwise. a certificate evidencing such must be attached',
5188:'to the original paper filed with the administrative law judge. f effective/applicability date. this section is applicable beginning august 2,',
5189:'2011. [t.d. 9011, 67 fr 48765, july 26, 2002, as amended by t.d. 9359, 72 fr 54544, 54552, sept. 26,',
5190:'2007; t.d. 9527, 76 fr 32309, june 3, 2011] § 10.64 answer; default. a filing. the respondent’s answer must be',
5191:'filed with the administrative law judge, and served on the internal revenue service, within the time specified in the complaint',
5192:'unless, on request or application of the respondent, the time is extended by the administrative law judge. b contents. the',
5193:'answer must be written and contain a statement of facts that constitute the respondent’s grounds of defense. general denials are',
5194:'not permitted. the respondent must specifically admit or deny each allegation set forth in the complaint, except that the respondent',
5195:'may state that the respondent is without sufficient information to admit or deny a specific allegation. the respondent, nevertheless, may',
5196:'not deny a material allegation in the complaint that the respondent knows to be true, or state that the respondent',
5197:'is without sufficient information to form a belief, when the respond§ 10.65 ent possesses the required information. the respondent also',
5198:'must state affirmatively any special matters of defense on which he or she relies. c failure to deny or answer',
5199:'allegations in the complaint. every allegation in the complaint that is not denied in the answer is deemed admitted and',
5200:'will be considered proved; no further evidence in respect of such allegation need be adduced at a hearing. d default.',
5201:'failure to file an answer within the time prescribed or within the time for answer as extended by the administrative',
5202:'law judge, constitutes an admission of the allegations of the complaint and a waiver of hearing, and the administrative law',
5203:'judge may make the decision by default without a hearing or further procedure. a decision by default constitutes a decision',
5204:'under § 10.76. e signature. the answer must be signed by the respondent or the respondent’s authorized representative under §',
5205:'10.69a2 and must include a statement directly above the signature acknowledging that the statements made in the answer are true',
5206:'and correct and that knowing and willful false statements may be punishable under 18 u.s.c. 1001. f effective/applicability date. this',
5207:'section is applicable beginning august 2, 2011. [t.d. 9011, 67 fr 48774, july 26, 2002, as amended by t.d. 9527,',
5208:'76 fr 32309, june 3, 2011] § 10.65 supplemental charges. a in general. supplemental charges may be filed against the',
5209:'respondent by amending the complaint with the permission of the administrative law judge if, for example— 1 it appears that',
5210:'the respondent, in the answer, falsely and in bad faith, denies a material allegation of fact in the complaint or',
5211:'states that the respondent has insufficient knowledge to form a belief, when the respondent possesses such information; or 2 it',
5212:'appears that the respondent has knowingly introduced false testimony during the proceedings against the respondent. b hearing. the supplemental charges',
5213:'may be heard with other 157 § 10.66 charges in the case, provided the respondent is given due notice of',
5214:'the charges and is afforded a reasonable opportunity to prepare a defense to the supplemental charges. c effective/applicability date. this',
5215:'section is applicable beginning august 2, 2011. [t.d. 9359, 72 fr 54552, sept. 26, 2007, as amended by t.d. 9527,',
5216:'76 fr 32309, june 3, 2011] § 10.66 reply to answer. a the internal revenue service may file a reply',
5217:'to the respondent’s answer, but unless otherwise ordered by the administrative law judge, no reply to the respondent’s answer is',
5218:'required. if a reply is not filed, new matter in the answer is deemed denied. b effective/applicability date. this section',
5219:'is applicable beginning august 2, 2011. [t.d. 9527, 76 fr 32309, june 3, 2011] § 10.67 proof; variance; amendment of',
5220:'pleadings. in the case of a variance between the allegations in pleadings and the evidence adduced in support of the',
5221:'pleadings, the administrative law judge, at any time before decision, may order or authorize amendment of the pleadings to conform',
5222:'to the evidence. the party who would otherwise be prejudiced by the amendment must be given a reasonable opportunity to',
5223:'address the allegations of the pleadings as amended and the administrative law judge must make findings on any issue presented',
5224:'by the pleadings as amended. § 10.68 motions and requests. a motions—1 in general. at any time after the filing',
5225:'of the complaint, any party may file a motion with the administrative law judge. unless otherwise ordered by the administrative',
5226:'law judge, motions must be in writing and must be served on the opposing party as provided in § 10.63b.',
5227:'a motion must concisely specify its grounds and the relief sought, and, if appropriate, must contain a memorandum of facts',
5228:'and law in support. 2 summary adjudication. either party may move for a summary adjudication upon all or any part',
5229:'of the 31 cfr subtitle a 7–1–16 edition legal issues in controversy. if the non moving party opposes summary adjudication',
5230:'in the moving party’s favor, the nonmoving party must file a written response within 30 days unless ordered otherwise by',
5231:'the administrative law judge. 3 good faith. a party filing a motion for extension of time, a motion for postponement',
5232:'of a hearing, or any other nondispositive or procedural motion must first contact the other party to determine whether there',
5233:'is any objection to the motion, and must state in the motion whether the other party has an objection. b',
5234:'response. unless otherwise ordered by the administrative law judge, the nonmoving party is not required to file a response to',
5235:'a motion. if the administrative law judge does not order the nonmoving party to file a response, and the nonmoving',
5236:'party files no response, the nonmoving party is deemed to oppose the motion. if a non moving party does not',
5237:'respond within 30 days of the filing of a motion for decision by default for failure to file a timely',
5238:'answer or for failure to prosecute, the nonmoving party is deemed not to oppose the motion. c oral motions; oral',
5239:'argument—1 the administrative law judge may, for good cause and with notice to the parties, permit oral motions and oral',
5240:'opposition to motions. 2 the administrative law judge may, within his or her discretion, permit oral argument on any motion.',
5241:'d orders. the administrative law judge should issue written orders disposing of any motion or request and any response thereto.',
5242:'e effective/applicability date. this section is applicable on september 26, 2007. [t.d. 9359, 72 fr 54552, sept. 26, 2007] §',
5243:'10.69 representation; ex parte communication. a representation. 1 the internal revenue service may be represented in proceedings under this part',
5244:'by an attorney or other employee of the internal revenue service. an attorney or an employee of the internal revenue',
5245:'service representing the internal revenue service in a proceeding under this part may sign the complaint or any 158 office',
5246:'of the secretary of the treasury document required to be filed in the proceeding on behalf of the internal revenue',
5247:'service. 2 a respondent may appear in person, be represented by a practitioner, or be represented by an attorney who',
5248:'has not filed a declaration with the internal revenue service pursuant to § 10.3. a practitioner or an attorney representing',
5249:'a respondent or proposed respondent may sign the answer or any document required to be filed in the proceeding on',
5250:'behalf of the respondent. b ex parte communication. the internal revenue service, the respondent, and any representatives of either party,',
5251:'may not attempt to initiate or participate in ex parte discussions concerning a proceeding or potential proceeding with the administrative',
5252:'law judge or any person who is likely to advise the administrative law judge on a ruling or decision in',
5253:'the proceeding before or during the pendency of the proceeding. any memorandum, letter or other communication concerning the merits of',
5254:'the proceeding, addressed to the administrative law judge, by or on behalf of any party shall be regarded as an',
5255:'argument in the proceeding and shall be served on the other party. c effective/applicability date. this section is applicable beginning',
5256:'august 2, 2011. [t.d. 9527, 76 fr 32310, june 3, 2011, as amended by 76 fr 49650, aug. 11, 2011]',
5257:'§ 10.70 administrative law judge. a appointment. proceedings on complaints for the sanction as described in § 10.50 of a',
5258:'practitioner, employer, firm or other entity, or appraiser will be conducted by an administrative law judge appointed as provided by',
5259:'5 u.s.c. 3105. b powers of the administrative law judge. the administrative law judge, among other powers, has the authority,',
5260:'in connection with any proceeding under § 10.60 assigned or referred to him or her, to do the following: 1',
5261:'administer oaths and affirmations; 2 make rulings on motions and requests, which rulings may not be appealed prior to the',
5262:'close of a hearing except in extraordinary circumstances § 10.71 and at the discretion of the administrative law judge; 3',
5263:'determine the time and place of hearing and regulate its course and conduct; 4 adopt rules of procedure and modify',
5264:'the same from time to time as needed for the orderly disposition of proceedings; 5 rule on offers of proof,',
5265:'receive relevant evidence, and examine witnesses; 6 take or authorize the taking of depositions or answers to requests for admission;',
5266:'7 receive and consider oral or written argument on facts or law; 8 hold or provide for the holding of',
5267:'conferences for the settlement or simplification of the issues with the consent of the parties; 9 perform such acts and',
5268:'take such measures as are necessary or appropriate to the efficient conduct of any proceeding; and 10 make decisions. c',
5269:'effective/applicability date. this section is applicable on september 26, 2007. [t.d. 9011, 67 fr 48765, july 26, 2002, as amended',
5270:'by t.d. 9359, 72 fr 54552, sept. 26, 2007] § 10.71 discovery. a in general. discovery may be permitted, at',
5271:'the discretion of the administrative law judge, only upon written motion demonstrating the relevance, materiality and reasonableness of the requested',
5272:'discovery and subject to the requirements of § 10.72d2 and 3. within 10 days of receipt of the answer, the',
5273:'administrative law judge will notify the parties of the right to request discovery and the timeframes for filing a request.',
5274:'a request for discovery, and objections, must be filed in accordance with § 10.68. in response to a request for',
5275:'discovery, the administrative law judge may order— 1 depositions upon oral examination; or 2 answers to requests for admission. b',
5276:'depositions upon oral examination— 1 a deposition must be taken before an officer duly authorized to administer an oath for',
5277:'general purposes or 159 § 10.72 before an officer or employee of the internal revenue service who is authorized to',
5278:'administer an oath in federal tax law matters. 2 in ordering a deposition, the administrative law judge will require reasonable',
5279:'notice to the opposing party as to the time and place of the deposition. the opposing party, if attending, will',
5280:'be provided the opportunity for full examination and crossexamination of any witness. 3 expenses in the reporting of depositions shall',
5281:'be borne by the party at whose instance the deposition is taken. travel expenses of the deponent shall be borne',
5282:'by the party requesting the deposition, unless otherwise authorized by federal law or regulation. c requests for admission. any party',
5283:'may serve on any other party a written request for admission of the truth of any matters which are not',
5284:'privileged and are relevant to the subject matter of this proceeding. requests for admission shall not exceed a total of',
5285:'30 including any subparts within a specific request without the approval from the administrative law judge. d limitations. discovery shall',
5286:'not be authorized if— 1 the request fails to meet any requirement set forth in paragraph a of this section;',
5287:'2 it will unduly delay the proceeding; 3 it will place an undue burden on the party required to produce',
5288:'the discovery sought; 4 it is frivolous or abusive; 5 it is cumulative or duplicative; 6 the material sought is',
5289:'privileged or otherwise protected from disclosure by law; 7 the material sought relates to mental impressions, conclusions, or legal theories',
5290:'of any party, attorney, or other representative, of a party prepared in anticipation of a proceeding; or 8 the material',
5291:'sought is available generally to the public, equally to the parties, or to the party seeking the discovery through another',
5292:'source. e failure to comply. where a party fails to comply with an order of the administrative law judge under',
5293:'this section, the administrative law judge may, among other things, infer that 31 cfr subtitle a 7–1–16 edition the information',
5294:'would be adverse to the party failing to provide it, exclude the information from evidence or issue a decision by',
5295:'default. f other discovery. no discovery other than that specifically provided for in this section is permitted. g effective/applicability date.',
5296:'this section is applicable to proceedings initiated on or after september 26, 2007. [t.d. 9359, 72 fr 54552, sept. 26,',
5297:'2007] § 10.72 hearings. a in general—1 presiding officer. an administrative law judge will preside at the hearing on a',
5298:'complaint filed under § 10.60 for the sanction of a practitioner, employer, firm or other entity, or appraiser. 2 time',
5299:'for hearing. absent a determination by the administrative law judge that, in the interest of justice, a hearing must be',
5300:'held at a later time, the administrative law judge should, on notice sufficient to allow proper preparation, schedule the hearing',
5301:'to occur no later than 180 days after the time for filing the answer. 3 procedural requirements. i hearings will',
5302:'be stenographically recorded and transcribed and the testimony of witnesses will be taken under oath or affirmation. ii hearings will',
5303:'be conducted pursuant to 5 u.s.c. 556. iii a hearing in a proceeding requested under § 10.82g will be conducted',
5304:'de novo. iv an evidentiary hearing must be held in all proceedings prior to the issuance of a decision by',
5305:'the administrative law judge unless— a the internal revenue service withdraws the complaint; b a decision is issued by default',
5306:'pursuant to § 10.64d; c a decision is issued under § 10.82e; d the respondent requests a decision on the',
5307:'written record without a hearing; or e the administrative law judge issues a decision under § 10.68d or rules on',
5308:'another motion that disposes of the case prior to the hearing. b crossexamination. a party is entitled to present his',
5309:'or her case or defense by oral or documentary evidence, to submit rebuttal evidence, and to 160 office of the',
5310:'secretary of the treasury conduct crossexamination, in the presence of the administrative law judge, as may be required for a',
5311:'full and true disclosure of the facts. this paragraph b does not limit a party from presenting evidence contained within',
5312:'a deposition when the administrative law judge determines that the deposition has been obtained in compliance with the rules of',
5313:'this subpart d. c prehearing memorandum. unless otherwise ordered by the administrative law judge, each party shall file, and serve',
5314:'on the opposing party or the opposing party’s representative, prior to any hearing, a prehearing memorandum containing— 1 a list',
5315:'together with a copy of all proposed exhibits to be used in the party’s case in chief; 2 a list',
5316:'of proposed witnesses, including a synopsis of their expected testimony, or a statement that no witnesses will be called; 3',
5317:'identification of any proposed expert witnesses, including a synopsis of their expected testimony and a copy of any report prepared',
5318:'by the expert or at his or her direction; and 4 a list of undisputed facts. d publicity—1 in general.',
5319:'all reports and decisions of the secretary of the treasury, or delegate, including any reports and decisions of the administrative',
5320:'law judge, under this subpart d are, subject to the protective measures in paragraph d4 of this section, public and',
5321:'open to inspection within 30 days after the agency’s decision becomes final. 2 request for additional publicity. the administrative law',
5322:'judge may grant a request by a practitioner or appraiser that all the pleadings and evidence of the disciplinary proceeding',
5323:'be made available for inspection where the parties stipulate in advance to adopt the protective measures in paragraph d4 of',
5324:'this section. 3 returns and return information—i disclosure to practitioner or appraiser. pursuant to section 6103l4 of the internal revenue',
5325:'code, the secretary of the treasury, or delegate, may disclose returns and return information to any practitioner or appraiser, or',
5326:'to the authorized representative of the practitioner or appraiser, whose rights are or may be affected by an administrative §',
5327:'10.72 action or proceeding under this subpart d, but solely for use in the action or proceeding and only to',
5328:'the extent that the secretary of the treasury, or delegate, determines that the returns or return information are or may',
5329:'be relevant and material to the action or proceeding. ii disclosure to officers and employees of the department of the',
5330:'treasury. pursuant to section 6103l4b of the internal revenue code, the secretary of the treasury, or delegate, may disclose returns',
5331:'and return information to officers and employees of the department of the treasury for use in any action or proceeding',
5332:'under this subpart d, to the extent necessary to advance or protect the interests of the united states. iii use',
5333:'of returns and return information. recipients of returns and return information under this paragraph d3 may use the returns or',
5334:'return information solely in the action or proceeding, or in preparation for the action or proceeding, with respect to which',
5335:'the disclosure was made. iv procedures for disclosure of returns and return information. when providing returns or return information to',
5336:'the practitioner or appraiser, or authorized representative, the secretary of the treasury, or delegate, will— a redact identifying information of',
5337:'any third party taxpayers and replace it with a code; b provide a key to the coded information; and c',
5338:'notify the practitioner or appraiser, or authorized representative, of the restrictions on the use and disclosure of the returns and',
5339:'return information, the applicable damages remedy under section 7431 of the internal revenue code, and that unauthorized disclosure of information',
5340:'provided by the internal revenue service under this paragraph d3 is also a violation of this part. 4 protective measures—i',
5341:'mandatory protective order. if redaction of names, addresses, and other identifying information of third party taxpayers may still permit indirect',
5342:'identification of any third party taxpayer, the administrative law judge will issue a protective order to ensure that the identifying',
5343:'information is available to the parties and the administrative law 161 § 10.73 judge for purposes of the proceeding, but',
5344:'is not disclosed to, or open to inspection by, the public. ii authorized orders. a upon motion by a party',
5345:'or any other affected person, and for good cause shown, the administrative law judge may make any order which justice',
5346:'requires to protect any person in the event disclosure of information is prohibited by law, privileged, confidential, or sensitive in',
5347:'some other way, including, but not limited to, one or more of the following— 1 that disclosure of information be',
5348:'made only on specified terms and conditions, including a designation of the time or place; 2 that a trade secret',
5349:'or other information not be disclosed, or be disclosed only in a designated way. iii denials. if a motion for',
5350:'a protective order is denied in whole or in part, the administrative law judge may, on such terms or conditions',
5351:'as the administrative law judge deems just, order any party or person to comply with, or respond in accordance with,',
5352:'the procedure involved. iv public inspection of documents. the secretary of the treasury, or delegate, shall ensure that all names,',
5353:'addresses or other identifying details of third party taxpayers are redacted and replaced with the code assigned to the corresponding',
5354:'taxpayer in all documents prior to public inspection of such documents. e location. the location of the hearing will be',
5355:'determined by the agreement of the parties with the approval of the administrative law judge, but, in the absence of',
5356:'such agreement and approval, the hearing will be held in washington, d.c. f failure to appear. if either party to',
5357:'the proceeding fails to appear at the hearing, after notice of the proceeding has been sent to him or her,',
5358:'the party will be deemed to have waived the right to a hearing and the administrative law judge may make',
5359:'his or her decision against the absent party by default. 31 cfr subtitle a 7–1–16 edition g effective/applicability date. this',
5360:'section is applicable beginning august 2, 2011. [t.d. 9011, 67 fr 48765, july 26, 2002. redesignated and amended by t.d.',
5361:'9359, 72 fr 54552, 54553, sept. 26, 2007; t.d. 9527, 76 fr 32310, june 3, 2011] § 10.73 evidence. a',
5362:'in general. the rules of evidence prevailing in courts of law and equity are not controlling in hearings or proceedings',
5363:'conducted under this part. the administrative law judge may, however, exclude evidence that is irrelevant, immaterial, or unduly repetitious, b',
5364:'depositions. the deposition of any witness taken pursuant to § 10.71 may be admitted into evidence in any proceeding instituted',
5365:'under § 10.60. c requests for admission. any matter admitted in response to a request for admission under § 10.71',
5366:'is conclusively established unless the administrative law judge on motion permits withdrawal or modification of the admission. any admission made',
5367:'by a party is for the purposes of the pending action only and is not an admission by a party',
5368:'for any other purpose, nor may it be used against a party in any other proceeding. d proof of documents.',
5369:'official documents, records, and papers of the internal revenue service and the office of professional responsibility are admissible in evidence',
5370:'without the production of an officer or employee to authenticate them. any documents, records, and papers may be evidenced by',
5371:'a copy attested to or identified by an officer or employee of the internal revenue service or the treasury department,',
5372:'as the case may be. e withdrawal of exhibits. if any document, record, or other paper is introduced in evidence',
5373:'as an exhibit, the administrative law judge may authorize the withdrawal of the exhibit subject to any conditions that he',
5374:'or she deems proper. f objections. objections to evidence are to be made in short form, stating the grounds for',
5375:'the objection. except as ordered by the administrative law judge, argument on objections will not be recorded or transcribed. rulings',
5376:'on objections are to be a part of the 162 office of the secretary of the treasury record, but no',
5377:'exception to a ruling is necessary to preserve the rights of the parties. g effective/applicability date. this section is applicable',
5378:'on september 26, 2007. [t.d. 9011, 67 fr 48765, july 26, 2002. redesignated and amended by t.d. 9359, 72 fr',
5379:'54552, 54554, sept. 26, 2007] § 10.74 transcript. in cases where the hearing is steno graphically reported by a government',
5380:'contract reporter, copies of the transcript may be obtained from the reporter at rates not to exceed the maximum rates',
5381:'fixed by contract between the government and the reporter. where the hearing is stenographically reported by a regular employee of',
5382:'the internal revenue service, a copy will be supplied to the respondent either without charge or upon the payment of',
5383:'a reasonable fee. copies of exhibits introduced at the hearing or at the taking of depositions will be supplied to',
5384:'the parties upon the payment of a reasonable fee sec. 501, public law 82– 13765 stat. 29031 u.s.c. 483a. §',
5385:'10.75 proposed findings and conclusions. except in cases where the respondent has failed to answer the complaint or where a',
5386:'party has failed to appear at the hearing, the parties must be afforded a reasonable opportunity to submit proposed findings',
5387:'and conclusions and their supporting reasons to the administrative law judge. § 10.76 decision of administrative law judge. a in',
5388:'general—1 hearings. within 180 days after the conclusion of a hearing and the receipt of any proposed findings and conclusions',
5389:'timely submitted by the parties, the administrative law judge should enter a decision in the case. the decision must include',
5390:'a statement of findings and conclusions, as well as the reasons or basis for making such findings and conclusions, and',
5391:'an order of censure, suspension, disbarment, monetary penalty, disqualification, or dismissal of the complaint. 2 summary adjudication. in the event',
5392:'that a motion for summary adjudication is filed, the administrative law § 10.76 judge should rule on the motion for',
5393:'summary adjudication within 60 days after the party in opposition files a written response, or if no written response is',
5394:'filed, within 90 days after the motion for summary adjudication is filed. a decision shall thereafter be rendered if the',
5395:'pleadings, depositions, admissions, and any other admissible evidence show that there is no genuine issue of material fact and that',
5396:'a decision may be rendered as a matter of law. the decision must include a statement of conclusions, as well',
5397:'as the reasons or basis for making such conclusions, and an order of censure, suspension, disbarment, monetary penalty, disqualification, or',
5398:'dismissal of the complaint. 3 returns and return information. in the decision, the administrative law judge should use the code',
5399:'assigned to third party taxpayers described in § 10.72d. b standard of proof. if the sanction is censure or a',
5400:'suspension of less than six months’ duration, the administrative law judge, in rendering findings and conclusions, will consider an allegation',
5401:'of fact to be proven if it is established by the party who is alleging the fact by a preponderance',
5402:'of the evidence in the record. if the sanction is a monetary penalty, disbarment or a suspension of six months',
5403:'or longer duration, an allegation of fact that is necessary for a finding against the practitioner must be proven by',
5404:'clear and convincing evidence in the record. an allegation of fact that is necessary for a finding of disqualification against',
5405:'an appraiser must be proven by clear and convincing evidence in the record. c copy of decision. the administrative law',
5406:'judge will provide the decision to the internal revenue service’s authorized representative, and a copy of the decision to the',
5407:'respondent or the respondent’s authorized representative. d when final. in the absence of an appeal to the secretary of the',
5408:'treasury or delegate, the decision of the administrative law judge will, without further proceedings, become the decision of the agency',
5409:'30 days after the date of the administrative law judge’s decision. 163 § 10.77 e effective/applicability date. this section is',
5410:'applicable beginning august 2, 2011. [t.d. 9359, 72 fr 54554, sept. 26, 2007, as amended by t.d. 9527, 76 fr',
5411:'32310, june 3, 2011] § 10.77 appeal of decision of administrative law judge. a appeal. any party to the proceeding',
5412:'under this subpart d may appeal the decision of the administrative law judge by filing a notice of appeal with',
5413:'the secretary of the treasury, or delegate deciding appeals. the notice of appeal must include a brief that states exceptions',
5414:'to the decision of administrative law judge and supporting reasons for such exceptions. b time and place for filing of',
5415:'appeal. the notice of appeal and brief must be filed, in duplicate, with the secretary of the treasury, or delegate',
5416:'deciding appeals, at an address for appeals that is identified to the parties with the decision of the administrative law',
5417:'judge. the notice of appeal and brief must be filed within 30 days of the date that the decision of',
5418:'the administrative law judge is served on the parties. the appealing party must serve a copy of the notice of',
5419:'appeal and the brief to any nonappealing party or, if the party is represented, the nonappealing party’s representative. c response.',
5420:'within 30 days of receiving the copy of the appellant’s brief, the other party may file a response brief with',
5421:'the secretary of the treasury, or delegate deciding appeals, using the address identified for appeals. a copy of the response',
5422:'brief must be served at the same time on the opposing party or, if the party is represented, the opposing',
5423:'party’s representative. d no other briefs, responses or motions as of right. other than the appeal brief and response brief,',
5424:'the parties are not permitted to file any other briefs, responses or motions, except on a grant of leave to',
5425:'do so after a motion demonstrating sufficient cause, or unless otherwise ordered by the secretary of the treasury, or delegate',
5426:'deciding appeals. e additional time for briefs and responses. notwithstanding the time for filing briefs and responses provided in 31',
5427:'cfr subtitle a 7–1–16 edition paragraphs b and c of this section, the secretary of the treasury, or delegate deciding',
5428:'appeals, may, for good cause, authorize additional time for filing briefs and responses upon a motion of a party or',
5429:'upon the initiative of the secretary of the treasury, or delegate deciding appeals. f effective/applicability date. this section is applicable',
5430:'beginning august 2, 2011. [t.d. 9527, 76 fr 32310, june 3, 2011] § 10.78 decision on review. a decision on',
5431:'review. on appeal from or review of the decision of the administrative law judge, the secretary of the treasury, or',
5432:'delegate, will make the agency decision. the secretary of the treasury, or delegate, should make the agency decision within 180',
5433:'days after receipt of the appeal. b standard of review. the decision of the administrative law judge will not be',
5434:'reversed unless the appellant establishes that the decision is clearly erroneous in light of the evidence in the record and',
5435:'applicable law. issues that are exclusively matters of law will be reviewed de novo. in the event that the secretary',
5436:'of the treasury, or delegate, determines that there are unresolved issues raised by the record, the case may be remanded',
5437:'to the administrative law judge to elicit additional testimony or evidence. c copy of decision on review. the secretary of',
5438:'the treasury, or delegate, will provide copies of the agency decision to the authorized representative of the internal revenue service',
5439:'and the respondent or the respondent’s authorized representative. d effective/applicability date. this section is applicable beginning august 2, 2011. [t.d.',
5440:'9359, 72 fr 54555, sept. 26, 2007, as amended by t.d. 9527, 76 fr 32310, june 3, 2011] § 10.79',
5441:'effect of disbarment, suspension, or censure. a disbarment. when the final decision in a case is against the respondent or',
5442:'the respondent has offered his or her consent and such consent has been 164 office of the secretary of the',
5443:'treasury accepted by the internal revenue service and such decision is for disbarment, the respondent will not be permitted to',
5444:'practice before the internal revenue service unless and until authorized to do so by the internal revenue service pursuant to',
5445:'§ 10.81. b suspension. when the final decision in a case is against the respondent or the respondent has offered',
5446:'his or her consent and such consent has been accepted by the internal revenue service and such decision is for',
5447:'suspension, the respondent will not be permitted to practice before the internal revenue service during the period of suspension. for',
5448:'periods after the suspension, the practitioner’s future representations may be subject to conditions as authorized by paragraph d of this',
5449:'section. c censure. when the final decision in the case is against the respondent or the internal revenue service has',
5450:'accepted the respondent’s offer to consent, if such offer was made and such decision is for censure, the respondent will',
5451:'be permitted to practice before the internal revenue service, but the respondent’s future representations may be subject to conditions as',
5452:'authorized by paragraph d of this section. d conditions. after being subject to the sanction of either suspension or censure,',
5453:'the future representations of a practitioner so sanctioned shall be subject to specified conditions designed to promote high standards of',
5454:'conduct. these conditions can be imposed for a reasonable period in light of the gravity of the practitioner’s violations. for',
5455:'example, where a practitioner is censured because the practitioner failed to advise the practitioner’s clients about a potential conflict of',
5456:'interest or failed to obtain the clients’ written consents, the practitioner may be required to provide the internal revenue service',
5457:'with a copy of all consents obtained by the practitioner for an appropriate period following censure, whether or not such',
5458:'consents are specifically requested. e effective/applicability date. this section is applicable beginning august 2, 2011. [t.d. 9527, 76 fr 32310,',
5459:'june 3, 2011] § 10.82 § 10.80 notice of disbarment, suspension, censure, or disqualification. a in general. on the issuance',
5460:'of a final order censuring, suspending, or disbarring a practitioner or a final order disqualifying an appraiser, notification of the',
5461:'censure, suspension, disbarment or disqualification will be given to appropriate officers and employees of the internal revenue service and interested',
5462:'departments and agencies of the federal government. the internal revenue service may determine the manner of giving notice to the',
5463:'proper authorities of the state by which the censured, suspended, or disbarred person was licensed to practice. b effective/applicability date.',
5464:'this section is applicable beginning august 2, 2011. [t.d. 9527, 76 fr 32311, june 3, 2011] § 10.81 petition for',
5465:'reinstatement. a in general. a practitioner disbarred or suspended under § 10.60, or suspended under § 10.82, or a disqualified',
5466:'appraiser may petition for reinstatement before the internal revenue service after the expiration of 5 years following such disbarment, suspension,',
5467:'or disqualification or immediately following the expiration of the suspension or disqualification period, if shorter than 5 years. reinstatement will',
5468:'not be granted unless the internal revenue service is satisfied that the petitioner is not likely to engage thereafter in',
5469:'conduct contrary to the regulations in this part, and that granting such reinstatement would not be contrary to the public',
5470:'interest. b effective/applicability date. this section is applicable beginning june 12, 2014. [t.d. 9668, 79 fr 33694, june 12, 2014]',
5471:'§ 10.82 expedited suspension. a when applicable. whenever the commissioner, or delegate, determines that a practitioner is described in paragraph',
5472:'b of this section, the expedited procedures described in this section may be used to suspend the practitioner from practice',
5473:'before the internal revenue service. b to whom applicable. this section applies to any practitioner who, within 5 years prior',
5474:'to the date that a show 165 § 10.82 cause order under this section’s expedited suspension procedures is served: 1',
5475:'has had a license to practice as an attorney, certified public accountant, or actuary suspended or revoked for cause not',
5476:'including failure to pay a professional licensing fee by any authority or court, agency, body, or board described in §',
5477:'10.51a10. 2 has, irrespective of whether an appeal has been taken, been convicted of any crime under title 26 of',
5478:'the united states code, any crime involving dishonesty or breach of trust, or any felony for which the conduct involved',
5479:'renders the practitioner unfit to practice before the internal revenue service. 3 has violated conditions imposed on the practitioner pursuant',
5480:'to § 10.79d. 4 has been sanctioned by a court of competent jurisdiction, whether in a civil or criminal proceeding',
5481:'including suits for injunctive relief, relating to any taxpayer’s tax liability or relating to the practitioner’s own tax liability, for—',
5482:'i instituting or maintaining proceedings primarily for delay; ii advancing frivolous or groundless arguments; or iii failing to pursue available',
5483:'administrative remedies. 5 has demonstrated a pattern of willful disreputable conduct by— i failing to make an annual federal tax',
5484:'return, in violation of the federal tax laws, during 4 of the 5 tax years immediately preceding the institution of',
5485:'a proceeding under paragraph c of this section and remains noncompliant with any of the practitioner’s federal tax filing obligations',
5486:'at the time the notice of suspension is issued under paragraph f of this section; or ii failing to make',
5487:'a return required more frequently than annually, in violation of the federal tax laws, during 5 of the 7 tax',
5488:'periods immediately preceding the institution of a proceeding under paragraph c of this section and remains noncompliant with any of',
5489:'the practitioner’s federal tax filing obligations at the time the notice of suspension is issued under paragraph f of this',
5490:'section. c expedited suspension procedures. a suspension under this section will be 31 cfr subtitle a 7–1–16 edition proposed by',
5491:'a show cause order that names the respondent, is signed by an authorized representative of the internal revenue service under',
5492:'§ 10.69a1, and served according to the rules set forth in § 10.63a. the show cause order must give a',
5493:'plain and concise description of the allegations that constitute the basis for the proposed suspension. the show cause order must',
5494:'notify the respondent— 1 of the place and due date for filing a response; 2 that an expedited suspension decision',
5495:'by default may be rendered if the respondent fails to file a response as required; 3 that the respondent may',
5496:'request a conference to address the merits of the show cause order and that any such request must be made',
5497:'in the response; and 4 that the respondent may be suspended either immediately following the expiration of the period within',
5498:'which a response must be filed or, if a conference is requested, immediately following the conference. d response. the response',
5499:'to the show cause order described in this section must be filed no later than 30 calendar days following the',
5500:'date the show cause order is served, unless the time for filing is extended. the response must be filed in',
5501:'accordance with the rules set forth for answers to a complaint in § 10.64, except as otherwise provided in this',
5502:'section. the response must include a request for a conference, if a conference is desired. the respondent is entitled to',
5503:'the conference only if the request is made in a timely filed response. e conference. an authorized representative of the',
5504:'internal revenue service will preside at a conference described in this section. the conference will be held at a place',
5505:'and time selected by the internal revenue service, but no sooner than 14 calendar days after the date by which',
5506:'the response must be filed with the internal revenue service, unless the respondent agrees to an earlier date. an authorized',
5507:'representative may represent the respondent at the conference. 166 office of the secretary of the treasury f suspension—1 in general.',
5508:'the commissioner, or delegate, may suspend the respondent from practice before the internal revenue service by a written notice of',
5509:'expedited suspension immediately following: i the expiration of the period within which a response to a show cause order must',
5510:'be filed if the respondent does not file a response as required by paragraph d of this section; ii the',
5511:'conference described in paragraph e of this section if the internal revenue service finds that the respondent is described in',
5512:'paragraph b of this section; or iii the respondent’s failure to appear, either personally or through an authorized representative, at',
5513:'a conference scheduled by the internal revenue service under paragraph e of this section. 2 duration of suspension. a suspension',
5514:'under this section will commence on the date that the written notice of expedited suspension is served on the practitioner,',
5515:'either personally or through an authorized representative. the suspension will remain effective until the earlier of: i the date the',
5516:'internal revenue service lifts the suspension after determining that the practitioner is no longer described in paragraph b of this',
5517:'section or for any other reason; or ii the date the suspension is lifted or otherwise modified by an administrative',
5518:'law judge or the secretary of the treasury, or delegate deciding appeals, in a proceeding referred to in paragraph g',
5519:'of this section and instituted under § 10.60. g practitioner demand for § 10.60 proceeding. if the internal revenue service',
5520:'suspends a practitioner under the expedited suspension procedures described in this section, the practitioner may demand that the internal revenue',
5521:'service institute a proceeding under § 10.60 and issue the complaint described in § 10.62. the demand must be in',
5522:'writing, specifically reference the suspension action under § 10.82, and be made within 2 years from the date on which',
5523:'the practitioner’s suspension commenced. the internal revenue service must issue a complaint demanded under this paragraph g within 60 calendar',
5524:'days of receiving the de§ 10.90 mand. if the internal revenue service does not issue such complaint within 60 days',
5525:'of receiving the demand, the suspension is lifted automatically. the preceding sentence does not, however, preclude the commissioner, or delegate,',
5526:'from instituting a regular proceeding under § 10.60 of this part. h effective/applicability date. this section is generally applicable beginning',
5527:'june 12, 2014, except that paragraphs b1 through 4 of this section are applicable beginning august 2, 2011. [t.d. 9011,',
5528:'67 fr 48774, july 26, 2002, as amended by t.d. 9359, 72 fr 54555, sept. 26, 2007; t.d. 9527, 76',
5529:'fr 32311, june 3, 2011; t.d. 9668, 79 fr 33694, june 12, 2014] subpart e—general provisions source: t.d. 9011, 67',
5530:'fr 48774, july 26, 2002, unless otherwise noted. § 10.90 records. a roster. the internal revenue service will maintain and',
5531:'make available for public inspection in the time and manner prescribed by the secretary, or delegate, the following rosters— 1',
5532:'individuals and employers, firms, or other entities, if applicable censured, suspended, or disbarred from practice before the internal revenue service',
5533:'or upon whom a monetary penalty was imposed. 2 enrolled agents, including individuals— i granted active enrollment to practice; ii',
5534:'whose enrollment has been placed in inactive status for failure to meet the requirements for renewal of enrollment; iii whose',
5535:'enrollment has been placed in inactive retirement status; and iv whose offer of consent to resign from enrollment has been',
5536:'accepted by the internal revenue service under § 10.61. 3 enrolled retirement plan agents, including individuals— i granted active enrollment',
5537:'to practice; ii whose enrollment has been placed in inactive status for failure to meet the requirements for renewal of',
5538:'enrollment; 167 § 10.91 iii whose enrollment has been placed in inactive retirement status; and iv whose offer of consent',
5539:'to resign from enrollment has been accepted under § 10.61. 4 registered tax return preparers, including individuals— i authorized to',
5540:'prepare all or substantially all of a tax return or claim for refund; ii who have been placed in inactive',
5541:'status for failure to meet the requirements for renewal; iii who have been placed in inactive retirement status; and iv',
5542:'whose offer of consent to resign from their status as a registered tax return preparer has been accepted by the',
5543:'internal revenue service under § 10.61. 5 disqualified appraisers. 6 qualified continuing education providers, including providers— i who have obtained',
5544:'a qualifying continuing education provider number; and ii whose qualifying continuing education number has been revoked for failure to comply',
5545:'with the requirements of this part. b other records. other records of the director of the office of professional responsibility',
5546:'may be disclosed upon specific request, in accordance with the applicable law. c effective/applicability date. this section is applicable beginning',
5547:'august 2, 2011. [t.d. 9359, 72 fr 54555, sept. 26, 2007, as amended by t.d. 9527, 76 fr 32311, june',
5548:'3, 2011; 76 fr 49650, aug. 11, 2011] § 10.91 saving provision. any proceeding instituted under this part prior to',
5549:'june 12, 2014, for which a final decision has not been reached or for which judicial review is still available',
5550:'is not affected by these revisions. any proceeding under this part based on conduct engaged in prior to june 12,',
5551:'2014, which is instituted after that date, will apply subpart d and e of this part as revised, but the',
5552:'conduct engaged in prior to the effective date of these revisions will be judged by the regulations in effect at',
5553:'the time the conduct occurred. [t.d. 9668, 79 fr 33695, june 12, 2014] 31 cfr subtitle a 7–1–16 edition §',
5554:'10.92 special orders. the secretary of the treasury reserves the power to issue such special orders as he or she',
5555:'deems proper in any cases within the purview of this part. § 10.93 effective date. except as otherwise provided in',
5556:'each section and subject to § 10.91, part 10 is applicable on july 26, 2002. [t.d. 9011, 67 fr 48771,',
5557:'july 26, 2002, as amended by t.d. 9165, 69 fr 75845, dec. 20, 2004] part 11—operation of vending facilities by',
5558:'the blind on federal property under the control of the department of the treasury sec. 11.1 purpose. 11.2 policy. 11.3',
5559:'definitions. 11.4 establishing vending facilities. 11.5 application for permit. 11.6 terms of permit. 11.7 enforcement procedures. 11.8 reports. authority: 49',
5560:'stat. 1559, as amended by act of aug. 3, 1954, pub. l. 83–565, 68 stat. 663, as further amended by',
5561:'pub. l. 93–516, 88 stat. 1622, 20 u.s.c. 107. source: 58 fr 57560, oct. 26, 1993, unless otherwise noted. §',
5562:'11.1 purpose. this part contains policy and procedures to ensure the priority of blind vendors in operating vending facilities on',
5563:'property controlled by the department of the treasury. the provisions of this part apply to all bureaus, the departmental offices',
5564:'and the office of inspector general. § 11.2 policy. blind vendors licensed by state licensing agencies designated by the secretary',
5565:'of education under the provisions of the randolphsheppard act 20 u.s.c. 107 et seq. shall be given priority in the',
5566:'location and operation of vending facilities, including vending machines, on property controlled by the department of the treasury, provided the',
5567:'location or operation of such facility would not adversely affect the 168 office of the secretary of the treasury interests',
5568:'of the united states. treasury bureaus shall ensure that the collection and distribution of vending machine income from vending machines',
5569:'on treasurycontrolled property shall be in compliance with the regulations set forth in 34 cfr 395.32. blind vendors shall also',
5570:'be given priority on treasurycontrolled property in the operation of cafeterias according to 34 cfr 395.33. § 11.3 definitions. terms',
5571:'used are defined in 34 cfr 395.1, except that as used in this part, the following terms shall have the',
5572:'following meanings: a department of the treasury controlled property means any federal building, land, or other real property owned, leased,',
5573:'or occupied by a bureau or office of the department of the treasury, of which the maintenance, operation, and protection',
5574:'is under the control of the department of the treasury. b the term bureau means any bureau or office of',
5575:'the department of the treasury and such comparable administrative units as may hereafter be created or made a part of',
5576:'the department, and includes the departmental offices and the office of inspector general. the ‘‘head of the bureau’’ for the',
5577:'departmental offices is the deputy assistant secretary administration. § 11.4 establishing vending facilities. a treasury bureaus shall not acquire a',
5578:'building by ownership, rent, or lease, or occupy a building to be constructed, substantially altered, or renovated unless it is',
5579:'determined that such buildings contain or will contain a ‘‘satisfactory site,’’ as defined in 34 cfr 395.1q, for the location',
5580:'and operation of a blind vending facility. b in accordance with 34 cfr 395.31, treasury bureaus shall provide the appropriate',
5581:'state licensing agency with written notice of the intention to acquire or otherwise occupy such building. providing notification shall be',
5582:'the responsibility of the bureau onsite property management official. § 11.5 application for permit. applications for permits for the operation',
5583:'of vending facilities other than § 11.6 cafeterias shall be made in writing and submitted for the review and approval',
5584:'of the head of the appropriate treasury bureau or that official’s designee. § 11.6 terms of permit. every permit shall',
5585:'describe the location of the vending facility, including any vending machines located on other than facility premises, and shall be',
5586:'subject to the following provisions: a the permit shall be issued in the name of the applicant state licensing agency',
5587:'which shall perform the responsibilities set forth in 34 cfr 395.35 a; b the permit shall be issued for an',
5588:'indefinite period of time subject to suspension or termination on the basis of compliance or noncompliance with agreed upon terms.',
5589:'c the permit shall provide that: 1 no charge shall be made to the state licensing agency for normal cleaning,',
5590:'maintenance, and repair of the building structure in and adjacent to the vending facility areas; 2 cleaning necessary for sanitation;',
5591:'the maintenance of vending facilities and vending machines in an orderly condition at all times; the installation, maintenance, repair, replacement,',
5592:'servicing, and removal of vending facility equipment shall be without cost to the department of the treasury; and 3 articles',
5593:'sold at vending facilities operated by blind licensees may consist of newspapers, periodicals, publications, confections, tobacco products, foods, beverages, chances',
5594:'for any lottery authorized by state law and conducted by an agency of a state within such state, and other',
5595:'articles or services as are determined by the state licensing agency, in consultation with the appropriate treasury bureau, to be',
5596:'suitable for a particular location. such articles and services may be dispensed automatically or manually and may be prepared on',
5597:'or off the premises. d the permit shall further provide that vending facilities shall be operated in compliance with applicable',
5598:'health, sanitation, and building codes or ordinances. e the permit shall further provide that installation, modification, relocation, removal, and renovation',
5599:'of vending facilities shall be subject to the prior approval and supervision of the 169 § 11.7 bureau onsite property',
5600:'management officer of the appropriate treasury bureau and the state licensing agency; that costs of relocations initiated by the state',
5601:'licensing agency shall be paid by the state licensing agency; that costs of relocations initiated by a treasury bureau shall',
5602:'be paid by the treasury bureau; and that all plumbing, electrical, and mechanical costs related to the renovation of existing',
5603:'facilities shall be paid by the appropriate treasury bureau. f the operation of a cafeteria by a blind vendor shall',
5604:'be covered by a contractual agreement and not by a permit. the state licensing agency shall be expected to perform',
5605:'under the same contractual arrangement applicable to commercial cafeteria operators. § 11.7 enforcement procedures. a the state licensing agency shall',
5606:'attempt to resolve daytoday problems pertaining to the operation of the vending facility in an informal manner with the participation',
5607:'of the blind vendor and the onsite property management officials of the respective treasury bureaus who are responsible for the',
5608:'treasurycontrolled property. b unresolved disagreements concerning the terms of the permit, the act, or the regulations in this part and',
5609:'any other unresolved matters shall be reported in writing to the state licensing agency supervisory personnel by the bureau onsite',
5610:'supervisory property management official in an attempt to resolve the issue. § 11.8 reports. this section establishes a department of',
5611:'the treasury reporting requirement to comply with 34 cfr 395.38. at the end of each fiscal year, each property managing',
5612:'bureau shall submit a report to the director, office of management support systems, departmental offices, containing the elements set forth',
5613:'in 34 cfr 395.38. the director, office of management support systems, shall submit a consolidated report to the secretary of',
5614:'education after the end of the fiscal year. 31 cfr subtitle a 7–1–16 edition part 12—restriction of sale and distribution',
5615:'of tobacco products sec. 12.1 purpose. 12.2 definitions. 12.3 sale of tobacco products in vending machines prohibited. 12.4 distribution of',
5616:'free samples of tobacco products prohibited. 12.5 prohibitions not applicable in areas designated by the secretary of the treasury. authority:',
5617:'sec. 636, pub. l. 104–52, 109 stat. 507. source: 61 fr 25396, may 21, 1996, unless otherwise noted. § 12.1',
5618:'purpose. this part contains regulations implementing the ‘‘prohibition of cigarette sales to minors in federal buildings act,’’ public law 104–52,',
5619:'section 636, with respect to buildings under the jurisdiction of the department of the treasury. § 12.2 definitions. as used',
5620:'in this part— 1 the term federal building under the jurisdiction of the secretary of the treasury includes the real',
5621:'property on which such building is located; 2 the term minor means an individual under the age of 18 years;',
5622:'and 3 the term tobacco product means cigarettes, cigars, little cigars, pipe tobacco, smokeless tobacco, snuff, and chewing tobacco. §',
5623:'12.3 sale of tobacco products in vending machines prohibited. the sale of tobacco products in vending machines located in or',
5624:'around any federal building under the jurisdiction of the secretary of the treasury is prohibited, except in areas designated pursuant',
5625:'to § 12.5 of this part. § 12.4 distribution of free samples of tobacco products prohibited. the distribution of free',
5626:'samples of tobacco products in or around any federal building under the jurisdiction of the secretary of the treasury is',
5627:'prohibited, except in areas designated pursuant to § 12.5 of this part. 170 office of the secretary of the treasury',
5628:'§ 12.5 prohibitions not applicable in areas designated by the secretary of the treasury. the prohibitions set forth in this',
5629:'part shall not apply in areas designated by the secretary as exempt from the prohibitions, but all designated areas must',
5630:'prohibit the presence of minors. part 13—procedures for providing assistance to state and local governments in protecting foreign diplomatic missions',
5631:'sec. 13.1 purpose. 13.2 definitions. 13.3 eligibility to receive protection or reimbursement. 13.4 requests for protection and advance notices of',
5632:'reimbursement requests. 13.5 utilization of the services, personnel, equipment, and facilities of state and local governments. 13.6 reimbursement of state',
5633:'and local governments. 13.7 reimbursement when the assistant secretary makes no determination to utilize state and local government services, personnel,',
5634:'equipment and facilities. 13.8 protection for motorcades and other places associated with a visit qualifying under section 2027 of title',
5635:'3, u.s. code. appendix if to part 13—estimated overhead and administrative costs appendix iif to part 13—overhead and administrative costs',
5636:'appendix i to part 13—form of request for assistance appendix ii to part 13—form of bill for reimbursement authority: secs.',
5637:'202 and 208, title 3, u.s. code, as amended and added, respectively by pub. l. 94–196 89 stat. 1109; 5',
5638:'u.s.c. 301. source: 41 fr 55179, dec. 17, 1976, unless otherwise noted. § 13.1 purpose. this part prescribes the procedures',
5639:'governing protective and financial assistance to state and local governments when an extraordinary protective need requires the protection of foreign',
5640:'diplomatic missions as authorized by sections 202 and 208 of title 3, u.s. code, as amended and added, respectively, by',
5641:'pub. l. 94–196 89 stat. 1109. § 13.2 § 13.2 definitions. as used in this part, these terms shall have',
5642:'the following meaning: a the term assistant secretary means the assistant secretary of the treasury enforcement and operations. b the',
5643:'term extraordinary protective need means a need for protection requiring measurable reinforcements of police personnel or equipment, or both, significantly',
5644:'beyond the ordinary deployment of the state or local government, arising out of actual or potential violence related to: 1',
5645:'confrontations between nationalist or other groups, 2 threats or acts of violence by terrorist or other groups, 3 a specific',
5646:'diplomatic event or visit, or 4 a specific international event. c the term foreign diplomatic mission means a mission including',
5647:'foreign consular offices of a foreign country located in the united states. d the term full time officers means permanent',
5648:'officers whose duties as foreign diplomatic officers occupy their full time. e the term international organization means those international organizations',
5649:'designated by presidential executive order as being entitled to the privileges, immunities, and exemptions accorded under the international organization immunities',
5650:'act of december 29, 1945 22 u.s.c. 288. f the term metropolitan area means a city in the united states',
5651:'other than the district of columbia and those areas contiguous to it. g the term observer mission means a mission',
5652:'invited to participate in the work of an international organization by that organization. the invitation to participate shall be extended',
5653:'by the international organization pursuant to the same internal rules of the international organization as are applicable to any permanent',
5654:'mission. h the term permanent mission means a fixed continuing mission staffed by full time officers and maintained by a',
5655:'member state of an international organization. i the term temporary domicile means a domicile of limited duration of a visiting',
5656:'foreign dignitary or officer in connection with a visit to a permanent 171 § 13.3 or observer mission to an',
5657:'international organization in a metropolitan area. [41 fr 55179, dec. 17, 1976, as amended at 45 fr 30621, may 9,',
5658:'1980] § 13.3 eligibility to receive protection or reimbursement. a protection, as determined by the assistant secretary, will be provided',
5659:'by the united states secret service uniformed division, pursuant to section 202 of title 3, u.s. code, as amended by',
5660:'pub. l. 94–196, only to foreign diplomatic missions located in metropolitan areas other than the district of columbia where there',
5661:'are located twenty or more such missions, as determined by the secretary of state, which are headed by full time',
5662:'officers. according to present state department figures, the following metropolitan areas have 20 or more such foreign diplomatic missions: chicago,',
5663:'houston, los angeles, miami, new york city, new orleans and san francisco. the protection provided by state or local governments',
5664:'rather than the united states secret service uniformed division will be reimbursed pursuant to section 208a of title 3, u.s.',
5665:'code and §§ 13.6, 13.7 and 13.8 of this part. b protection or reimbursement will be provided for the metropolitan',
5666:'areas described in paragraph a of this section only if: 1 the affected metropolitan area requests such protection or reimbursement;',
5667:'2 the assistant secretary determines that an extraordinary protective need exists; and 3 the extraordinary need arises in association with',
5668:'a visit to or occurs at or, pursuant to § 13.6, in the vicinity of: i a permanent mission to',
5669:'an international organization of which the united states is a member, ii an observer mission invited to participate in the',
5670:'work of an international organization of which the united states is a member, or iii in the case of a',
5671:'visit by a foreign official or dignitary to participate in an activity of an international organization of which the united',
5672:'states is a member, a foreign diplomatic mission, including a consular office of the same country as the visitor. 31',
5673:'cfr subtitle a 7–1–16 edition c protection or reimbursement may be extended at places of temporary domicile in connection with',
5674:'a visit under paragraph b of this section. d where an extraordinary protective need exists, protection or reimbursement may be',
5675:'extended to missions as described in §§ 13.3b3 i and ii whether or not associated with a visit by a',
5676:'foreign dignitary. [45 fr 30621, may 9, 1980] § 13.4 requests for protection and advance notices of reimbursement requests. a',
5677:'in cases where they believe that an extraordinary protective need exists, the state or local governments may request that protection',
5678:'be provided by the united states secret service uniformed division; or they may give advance notice of their intention to',
5679:'provide, on a reimbursable basis, all or part of the protection themselves. 1 requests for protection or advance notices of',
5680:'reimbursement requests shall be made to: assistant secretary enforcement and operations, department of the treasury, washington, dc 20220. each government',
5681:'requesting the protection authorized pursuant to section 202 of title 3, u.s. code, as amended by pub. l. 94–196, or',
5682:'which intends to seek reimbursement pursuant to section 208a of title 3, u.s. code and §§ 13.6 and 13.7 of',
5683:'this part, shall submit an application describing the extraordinary protective need. applications made pursuant to this section shall be submitted',
5684:'to the assistant secretary 14 days before the extraordinary protective need arises. in association with a visit, the application shall',
5685:'include the name and title of the visiting foreign official or dignitary, the country he represents, and the name and',
5686:'location of the international organization or mission he will be visting. the application shall also include, if available, the temporary',
5687:'domicile of the visiting official or dignitary and his schedule, including dates and times of arrival and departure from the',
5688:'united states. if the extraordinary protective need occurs at a permanent mission to an international organization of which the 172',
5689:'office of the secretary of the treasury united states is a member or an observer mission invited to participate in',
5690:'the work of such organization, or if another foreign diplomatic mission of the country qualifies under § 13.3 b or',
5691:'d, the application shall include the name and location of the mission. b state and local governments shall also indicate',
5692:'on the application whether they are requesting the use of the united states secret service uniformed division or whether they',
5693:'are giving advance notice of their intention to provide, on a reimbursable basis, all or part of the protection themselves.',
5694:'in order to assist the assistant secretary in determining whether to utilize the united states secret service uniformed division to',
5695:'meet all or part of the extraordinary protective need, or to utilize, with their consent, the services, personnel, equipment, and',
5696:'facilities of the state or local government, or both, the application must include an estimate of the approximate number of',
5697:'personnel by grade and rank, the services, equipment, and facilities required, along with an estimate of the cost of such',
5698:'personnel, services, equipment and facilities. this application must be submitted in a format consistent with that illustrated in appendix i',
5699:'of this part. 1 upon receipt of a request for protection pursuant to paragraph a1 of this section and for',
5700:'the purposes of reimbursement pursuant to §§ 13.6 and 13.7, the assistant secretary will determine whether an extraordinary protective need',
5701:'exists and whether the united states secret service uniformed division will be used for all, part or none of the',
5702:'protection. in making determinations, the assistant secretary may consult with appropriate federal, state and local government agencies. [45 fr 30621,',
5703:'may 9, 1980] § 13.5 utilization of the services, per sonnel, equipment, and facilities of state and local governments. the',
5704:'assistant secretary may decide to utilize, on a reimbursable basis, the services, personnel, equipment, and facilities of state and local',
5705:'governments of the affected metropolitan area desiring to provide protection, or he may § 13.6 utilize the united states secret',
5706:'service uniformed division, or both. if the united states secret service uniformed division is utilized to meet all the extraordinary',
5707:'protective need, the governments of the affected metropolitan area will not be reimbursed. if the united states secret service uniformed',
5708:'division is utilized to meet part of the extraordinary protective needs, the governments of the affected metropolitan area will be',
5709:'reimbursed for that qualifying portion of the protection which is provided by state and local police authorities. if the assistant',
5710:'secretary decides to utilize, with their consent, the services, personnel, equipment, and facilities of such state and local governments to',
5711:'meet the extraordinary protective need, he will so notify the government as soon as possible after receipt of a request',
5712:'for protection or an advance notice of a reimbursement request made pursuant to § 13.4. [45 fr 30622, may 9,',
5713:'1980] § 13.6 reimbursement of state and local governments. a state and local governments providing services, personnel, equipment, or facilities',
5714:'to the affected metropolitan area pursuant to § 13.5 may forward to the assistant secretary a bill for reimbursement for',
5715:'the personnel, equipment, facilities, and services utilized in meeting the extraordinary protective need. the bill shall be in accordance with',
5716:'the format in appendix ii of this part. the assistant secretary will reimburse only those costs directly related to the',
5717:'extraordinary protective need including personnel and equipment costs resulting from assignments made to assist in providing security at an otherwise',
5718:'qualified location in connection with the arrival, departure, or during the visit of a foreign dignitary. reimbursable costs will also',
5719:'include the costs for establishing both fixed posts at a qualified location and protective perimeters outside of a qualified location',
5720:'when it is clearly established to the satisfaction of the assistant secretary that such assignments were necessary to assure the',
5721:'safety of the qualified location. overhead and administrative costs associated with an extraordinary protective need are 173 § 13.7 reimbursable',
5722:'as either a flat 18 percent of the total extraordinary protective need costs, or, if such costs can be clearly',
5723:'segregated from routine police costs, on a dollarfordollar basis. the jurisdiction seeking such reimbursement may select either method but may',
5724:'not use both. for the purposes of reimbursement the assistant secretary will, in all cases, determine when the extraordinary protective',
5725:'need began and terminated. [45 fr 30622, may 9, 1980] § 13.7 reimbursement when the assistant secretary makes no determination',
5726:'to utilize state and local government services, personnel, equipment and facilities. a where events require the state or local governments',
5727:'of the affected metropolitan area to provide protection to meet an extraordinary protective need otherwise qualifying for reimbursement, such reimbursement',
5728:'may be made even if the provisions of §§ 13.4 and 13.5 have not been complied with fully. in such',
5729:'circumstances the provisions of § 13.6 shall apply. b in cases where state or local governments, or both, utilized their',
5730:'own services, personnel, equipment, and facilities to provide protection for an extraordinary protective need, and no request for protective assistance',
5731:'pursuant to § 13.4 was made because the extraordinary protective need occurred prior to the promulgation of this part but',
5732:'after july 1, 1974, an application by such government to the assistant secretary for reimbursement otherwise conforming to the requirements',
5733:'of this part will be considered. [41 fr 55179, dec. 17, 1976, as amended at 45 fr 30622, may 9,',
5734:'1980] § 13.8 protection for motorcades and other places associated with a visitqualifying under section 2027 of title 3, u.s.',
5735:'code. a state and local governments furnishing services, personnel, equipment, and facilities to provide protection for motorcades and at other',
5736:'places associated with a visit qualifying under section 2027 of title 3, u.s. code may forward to the assistant secretary',
5737:'a bill for reimbursement for the personnel, equipment, facilities, and serv31 cfr subtitle a 7–1–16 edition ices utilized in providing',
5738:'such protection. b requests for payments under this section shall conform to the procedures established elsewhere in this part governing',
5739:'reimbursements arising out of an extraordinary protective need. [45 fr 30622, may 9, 1980] appendix if to part 13—estimated overhead',
5740:'and administrative costs date: llllllllllllllllllll select only one method lll 1. reimbursement for overhead and administrative costs will be requested',
5741:'as a flat 18 percent of the total extraordinary protective need cost as provided in section 13.6 of these regulations.',
5742:'lll 2. reimbursement for overhead and administrative costs will be requested on a dollarfordollar basis. computation of these costs will',
5743:'be made using the below described method: explain in detail how all of these costs can be directly and exclusively',
5744:'attributed to the extraordinary protective need. [45 fr 30622, may 9, 1980] appendix iif to part 13—overhead and administrative costs',
5745:'date: llllllllllllllllllll select only one method lll 1. reimbursement for overhead and administrative costs is requested as a flat 18',
5746:'percent of the total extraordinary protective need costs as provided in section 13.6 of these regulations. lll 2. reimbursement for',
5747:'overhead and administrative costs is requested on a dollarfordollar basis. computation of these costs has been made using the below',
5748:'described method: explain and show in detail how all of these costs have been directly and exclusively attributed extraordinary protective',
5749:'need costs. dated: llllllllllllllllllll [45 fr 30622, may 9, 1980] appendix i to part 13—form of request for assistance i',
5750:'hereby request assistance from the department of the treasury pursuant to section 202 of title 3, u.s. code, as amended',
5751:'by pub. l. 94–196. this assistance is needed to enable the affected metropolitan area of 174 office of the secretary',
5752:'of the treasury llllllto meet an extraordinary protective need, which is expected to arise on lllllldate. the nature of the',
5753:'extraordinary protective need prompting this request is as follows: if in association with a visit, include the name and title',
5754:'of the visiting foreign official or dignitary, the country represented and the name and location of the international organization involved',
5755:'and/or mission to be visited. the temporary domicile of the visiting official or dignitary and his schedule, including dates and',
5756:'times of arrival and departure from the united states, if available, must also be included. if the extraordinary protective need',
5757:'occurs at or, pursuant to § 13.6 of 31 cfr part 13, in the vicinity of, a permanent mission to',
5758:'an international organization of which the united states is a member or at an observer mission invited to participate in',
5759:'the work of the organization, the application shall include the name and location of the mission. if the extraordinary protective',
5760:'need occurs at a foreign diplomatic mission, including a consular office, in conjunction with a qualifying visit by a foreign',
5761:'official or dignitary of the same country as that mission, the application shall include the name and location of the',
5762:'mission or office. if, pursuant to §13.8, the visiting foreign official is to travel by motorcade and/or visit locations other',
5763:'than his foreign mission or temporary domicile, the application shall include a description of the anticipated motorcade routes and all',
5764:'stops on the routes as well as the name or description and location of any other places to be visited.',
5765:'the llllll government entity llllll is or is not llllll prepared to provide llllll all or a portion of the',
5766:'protection required to meet this need. attached is an estimate of the appropriate number of personnel, by grade and rank,',
5767:'and the specific services, equipment and facilities which will be required to meet this extraordinary protective need, along with an',
5768:'estimate of the cost of such personnel, services, equipment, and facilities. date llllllllllllllllllll llllllllllllllllllllllll state or local government of the',
5769:'affected metropolitan area llllllllllllllllllllllll signature llllllllllllllllllllllll title [45 fr 30622, may 9, 1980] appendix ii to part 13—form of bill',
5770:'for reimbursement i hereby request that llllll governmental entity be reimbursed by the department of the treasury pursuant to sections',
5771:'202 and 208 of title 3, u.s. code, as amended and added, respectively, by public law 94–196 § 14.1 89',
5772:'stat. 1109 and/or pursuant to public law 96–74 for expenses incurred while providing an adequate level of protection during the',
5773:'extraordinary protective need arising in association with a visit of llllll official or dignitary’s name and title of llllll country',
5774:'to participate in the work of llllll international organization or occurring at the lllllllpermanent or observer mission to llllll international',
5775:'organization during the period llllll date through llllll date. i certify that the level of protection provided was both reasonable',
5776:'and necessary; that the costs herein billed are only those direct costs associated with meeting the extraordinary protective need; and',
5777:'that the costs herein billed are not costs of an indirect nature such as administrative costs, overhead, and depreciation, except',
5778:'as provided in § 13.6a of 31 cfr 13. access to all records, accounts, receipts, etc., pertaining to the costs',
5779:'herein billed will be accorded to representatives of the assistant secretary enforcement and operations and the general accounting office at',
5780:'such reasonable times and places as may be mutually agreed upon by said representatives and llllllgovernmental entity. date: llllllllllllllllllll llllllllllllllllllllllll',
5781:'signature llllllllllllllllllllllll title [45 fr 30623, may 9, 1980] part 14—right to financial privacy act sec. 14.1 definitions. 14.2 purpose.',
5782:'14.3 authorization. 14.4 contents of request. 14.5 certification. authority: sec. 1108, right to financial privacy act of 1978, 92 stat.',
5783:'3697 et seq., 12 u.s.c. 3401 et seq. ; 5 u.s.c. 301; and reorganization plan no. 26 of 1950. source:',
5784:'44 fr 16909, mar. 20, 1979, unless otherwise noted. § 14.1 definitions. for purposes of this regulation, the term: a',
5785:'financial institution means any office of a bank, savings bank, card issuer as defined in section 103 of the consumer',
5786:'credit protection act 15 u.s.c. 1602n, industrial loan company, trust company, savings and loan, 175 § 14.2 building and loan,',
5787:'or homestead association including cooperative bank, credit union, or consumer financial institution, located in any state or territory of the',
5788:'united states, the district of columbia, puerto rico, guam, american samoa, or the virgin islands. b financial record means an',
5789:'original of, a copy of, or information known to have been derived from, any record held by a financial institution',
5790:'pertaining to a customer’s relationship with the financial institution. c person means an individual or a partnership of five or',
5791:'fewer individuals. d customer means any person or authorized representative of that person who utilized or is utilizing any service',
5792:'of a financial institution, or for whom a financial institution is acting or has acted as a fiduciary, in relation',
5793:'to an account maintained in the person’s name. e law enforcement inquiry means a lawful investigation or official proceeding inquiring',
5794:'into a violation of or failure to comply with any criminal or civil statute or any regulation, rule, or order',
5795:'issued pursuant thereto. f departmental unit means those offices, divisions, bureaus, or other components of the department of the treasury',
5796:'authorized to conduct law enforcement inquiries. g act means the right to financial privacy act of 1978. § 14.2 purpose.',
5797:'the purpose of these regulations is to authorize departmental units to request financial records from a financial institution pursuant to',
5798:'the formal written request procedure authorized by section 1108 of the act, and to set forth the conditions under which',
5799:'such requests may be made. § 14.3 authorization. departmental units are hereby authorized to request financial records of any customer',
5800:'from a financial institution pursuant to a formal written request under the act only if: a no administrative summons or',
5801:'subpoena authority reasonably appears to be available to the departmental unit to obtain financial records for the 31 cfr subtitle',
5802:'a 7–1–16 edition purpose for which the records are sought; b there is reason to believe that the records sought',
5803:'are relevant to a legitimate law enforcement inquiry and will further that inquiry; c the request is issued by a',
5804:'supervisory official of a rank designated by the head of the requesting departmental unit. officials so designated shall not delegate',
5805:'this authority to others; d the request adheres to the requirements set forth in § 14.4; and e the notice',
5806:'requirements set forth in section 11084 of the act, or the requirements pertaining to delay of notice in section 1109',
5807:'of the act are satisfied, except in situations where no notice is required. e.g., section 1113g § 14.4 contents of',
5808:'request. the formal written request shall be in the form of a letter or memorandum to an appropriate official of',
5809:'the financial institution from which financial records are requested. the request shall be signed by an issuing official of the',
5810:'requesting department unit. it shall set forth that official’s name, title, business address and business phone number. the request shall',
5811:'also contain the following: a the identity of the customer or customers to whom the records pertain; b a reasonable',
5812:'description of the records sought; c any other information that the issuing official deems appropriate, e.g., the date on which',
5813:'the requesting departmental unit expects to present a certificate of compliance with the applicable provisions of the act, the name',
5814:'and title of the individual to whom disclosure is to be made, etc. in cases where customer notice is delayed',
5815:'by a court order, a copy of the court order shall be attached to the formal written request. § 14.5',
5816:'certification. prior to obtaining the requested records pursuant to a formal written request, an official of a rank designated by',
5817:'the head of the requesting departmental unit shall certify in writing to the financial institution 176 office of the secretary',
5818:'of the treasury that the departmental unit has complied with the applicable provisions of the act. part 15—post employment conflict',
5819:'of interest subpart a—general provisions sec. 15.737–1 scope. 15.737–2 definitions. 15.737–3 director of practice. 15.737–4 other discipline. 15.737–5 records. subpart',
5820:'b—rules applicable to post employment practice by officers and employees of the department 15.737–6 interpretative standards. subpart c—administrative enforcement proceedings',
5821:'15.737–7 authority to prohibit practice. 15.737–8 special orders. 15.737–9 receipt of information concerning former treasury employee. 15.737–10 conferences. 15.737–11 institution',
5822:'of proceeding. 15.737–12 contents of complaint. 15.737–13 service of complaint and other pa pers. 15.737–14 answer. 15.737–15 reply to answer.',
5823:'15.737–16 proof; variance; amendment of pleadings. 15.737–17 motions and requests. 15.737–18 representation. 15.737–19 administrative law judge. 15.737–20 hearings. 15.737–21 evidence.',
5824:'15.737–22 depositions. 15.737–23 transcript. 15.737–24 proposed findings and conclusions. 15.737–25 decision of the administrative law judge. 15.737–26 appeal to the',
5825:'general counsel. 15.737–27 decision of the general counsel. 15.737–28 notice of disciplinary action. subpart d—other departmental proceedings 15.737–29 review by',
5826:'the general counsel. authority: 92 stat. 1864 18 u.s.c. 207, as amended. source: 45 fr 39842, june 12, 1980, unless',
5827:'otherwise noted. § 15.737–3 subpart a—general provisions § 15.737–1 scope. this part contains rules governing discipline of a former officer',
5828:'or employee of the department of the treasury because of a post employment conflict of interest. such discipline may include',
5829:'prohibition from practice before the department or a separate statutory agency thereof as those terms are defined in this part.',
5830:'§ 15.737–2 definitions. for the purpose of this part—a the term department means the department of the treasury and includes',
5831:'the separate statutory agencies thereof. b the term director means the director of practice. c the term general counsel means',
5832:'the general counsel of the department. d the term practice means any informal or formal appearance before, or, with the',
5833:'intent to influence, any oral or written communication to the department or, where applicable, to a separate statutory agency thereof',
5834:'on a pending matter of business on behalf of any other person except the united states. e the term separate',
5835:'statutory agency thereof means an agency or bureau within the department designated by rule by the director, office of government',
5836:'ethics, as a separate agency or bureau. the internal revenue service, bureau of alcohol, tobacco and firearms, united states secret',
5837:'service, bureau of the mint, united states customs service, bureau of engraving and printing, and comptroller of the currency were',
5838:'so designated effective july 1, 1979. § 15.737–3 director of practice. there is, in the office of the secretary of',
5839:'the treasury, the office of director of practice. the director shall institute and provide for the conduct of disciplinary proceedings',
5840:'involving former employees of the department as authorized by 18 u.s.c. 207j, and perform such other duties as are necessary',
5841:'or appropriate to carry out his/her functions under this part. 177 § 15.737–4 § 15.737–4 other discipline. for activity alleged',
5842:'to violate 18 u.s.c. 207 a, b or c, the director may also bring a disciplinary proceeding pursuant to the',
5843:'regulations governing practice before the bureau of alcohol, tobacco and firearms or the internal revenue service as found in 31',
5844:'cfr part 8 and 31 cfr part 10, respectively. such proceeding may be consolidated with any proceeding brought pursuant to',
5845:'this part. § 15.737–5 records. there are made available to public inspection at the office of director of practice the',
5846:'roster of all persons prohibited from practice before the department. other records may be disclosed upon specific request, in accordance',
5847:'with appropriate disclosure regulations of the department. subpart b—rules applicable to post employment practice by officers and employees of the',
5848:'department § 15.737–6 interpretative standards. a determination that a former officer or employee of the department violated 18 u.s.c. 207',
5849:'a, b or c will be made in conformance with the standards established in the interpretative regulations promulgated by the',
5850:'office of government ethics and published at 5 cfr part 737. subpart c—administrative enforcement proceedings § 15.737–7 authority to prohibit',
5851:'practice. pursuant to 18 u.s.c. 207j, if the general counsel finds, after notice and opportunity for a hearing, that a',
5852:'former officer or employee of the department violated 18 u.s.c. 207 a, b or c, the general counsel in his/her',
5853:'discretion may prohibit that person from engaging in practice before the department or a separate statutory agency thereof for a',
5854:'period not to exceed five years, or may take other appropriate disciplinary action. 31 cfr subtitle a 7–1–16 edition §',
5855:'15.737–8 special orders. the general counsel may issue special orders as he/she may consider proper in any case within the',
5856:'purview of this part. § 15.737–9 receipt of information concerning former treasury employee. if an officer or employee of the',
5857:'department has reason to believe that a former officer or employee of the department has violated 18 u.s.c. 207 a,',
5858:'b or c, or if any such officer or employee receives information to that effect, he/she shall promptly make a',
5859:'written report thereof, which report or a copy thereof shall be forwarded to the inspector general, department of the treasury.',
5860:'if any other person has information of such violations, he/she may make a report thereof to the inspector general or',
5861:'to any officer or employee of the department. the inspector general shall refer any information he/she deems warranted to the',
5862:'director. § 15.737–10 conferences. a in general. the director may confer with a former officer or employee concerning allegations of',
5863:'misconduct irrespective of whether an administrative disciplinary proceeding has been instituted against him/her. if such conference results in a stipulation',
5864:'in connection with a proceeding in which such person is the respondent, the stipulation may be entered in the record',
5865:'at the instance of either party to the proceeding. b voluntary suspension. a former officer or employee, in order to',
5866:'avoid the institution or conclusion of a proceeding, may offer his/her consent to suspension from practice before the department or',
5867:'a separate statutory agency thereof. the director in his/her discretion, may suspend a former officer or employee in accordance with',
5868:'the consent offered. § 15.737–11 institution of proceeding. a whenever the director has reason to believe that any former officer',
5869:'or employee of the department has violated 18 u.s.c. 207 a, b or c, he/she may reprimand such person or',
5870:'institute an administrative disciplinary proceeding for that person’s suspension 178 office of the secretary of the treasury from practice before',
5871:'the department or a separate statutory agency thereof. the proceeding shall be instituted by a complaint which names the respondent',
5872:'and is signed by the director and filed in his/her office. except in cases of willfulness, or where time, the',
5873:'nature of the proceeding, or the public interest does not permit, a proceeding will not be instituted under this section',
5874:'until facts or conduct which may warrant such action have been called to the attention of the proposed respondent in',
5875:'writing and he/she has been accorded the opportunity to provide his/ her position on the matter. b the director shall',
5876:'coordinate proceedings under this part with the department of justice in cases where it initiates criminal prosecution. § 15.737–12 contents',
5877:'of complaint. a charges. a complaint shall give a plain and concise description of the allegations which constitute the basis',
5878:'for the proceeding. a complaint shall be deemed sufficient if it fairly informs the respondent of the charges against him/her',
5879:'so that the respondent is able to prepare a defense. b demand for answer. in the complaint, or in a',
5880:'separate paper attached to the complaint, notification shall be given of the place and time within which the respondent shall',
5881:'file his/her answer, which time shall not be less than 15 days from the date of service of the complaint,',
5882:'and notice shall be given that a decision by default may be rendered against the respondent in the event he/she',
5883:'fails to file an answer as required. § 15.737–13 service of complaint and other papers. a complaint. the complaint or',
5884:'a copy thereof may be served upon the respondent by certified mail, or first class mail as hereinafter provided; by',
5885:'delivering it to the respondent or his/ her attorney or agent of record either in person or by leaving it',
5886:'at the office or place of business of the respondent, attorney or agent; or in any other manner which has',
5887:'been agreed to by the respondent. where the service is by certified mail, the return post office receipt duly signed',
5888:'by or on behalf of the respondent shall be proof of service. if § 15.737–14 the certified mail is not',
5889:'claimed or accepted by the respondent and is returned undelivered, complete service may be made upon the respondent by mailing',
5890:'the complaint to him/her by firstclass mail, addressed to him/her at the last address known to the director. if service',
5891:'is made upon the respondent or his/her attorney or agent of record in person or by leaving the complaint at',
5892:'the office or place of business of the respondent, attorney or agent, the verified return by the person making service,',
5893:'setting forth the manner of service, shall be proof of such service. b service of papers other than complaint. any',
5894:'paper other than the complaint may be served upon a respondent as provided in paragraph a of this section or',
5895:'by mailing the paper by first class mail to the respondent at the last address known to the director, or',
5896:'by mailing the paper by firstclass mail to the respondent’s attorney or agent of record. such mailing shall constitute complete',
5897:'service. notices may be served upon the respondent or his/her attorney or agent of record by telegraph. c filing of',
5898:'papers. whenever the filing of a paper is required or permitted in connection with a proceeding, and the place of',
5899:'filing is not specified by this subpart or by rule or order of the administrative law judge, the paper shall',
5900:'be filed with the director of practice, department of the treasury, washington, dc 20220. all papers shall be filed in',
5901:'duplicate. § 15.737–14 answer. a filing. the respondent’s answer shall be filed in writing within the time specified in the',
5902:'complaint, unless on application the time is extended by the director or the administrative law judge. the answer shall be',
5903:'filed in duplicate with the director. b contents. the answer shall contain a statement of facts which constitute the grounds',
5904:'of defense, and it shall specifically admit or deny each allegation set forth in the complaint, except that the respondent',
5905:'shall not deny a material allegation in the complaint which he/she knows to be true, or state that he/she is',
5906:'without sufficient information to form a belief when 179 § 15.737–15 in fact he/she possesses such information. the respondent may',
5907:'also state affirmatively special matters of defense. c failure to deny or answer allegations in the complaint. every allegation in',
5908:'the complaint which is not denied in the answer shall be deemed to be admitted and may be considered as',
5909:'proved, and no further evidence in respect of such allegation need be adduced at a hearing. failure to file an',
5910:'answer within the time prescribed in the notice to the respondent, except as the time for answer is extended by',
5911:'the director or the administrative law judge, shall constitute an admission of the allegations of the complaint and a waiver',
5912:'of hearing, and the administrative law judge may make his/her decision by default without a hearing or further procedure. §',
5913:'15.737–15 reply to answer. no reply to the respondent’s answer shall be required, and new matter in the answer shall',
5914:'be deemed to be denied, but the director may file a reply in his/her discretion or at the request of',
5915:'the administrative law judge. § 15.737–16 proof; variance; amendment of pleadings. in the case of a variance between the allegations',
5916:'in a pleading and the evidence adduced in support of the pleading, the administrative law judge may order or authorize',
5917:'amendment of the pleading to conform to the evidence: provided, that the party who would otherwise be prejudiced by the',
5918:'amendment is given reasonable opportunity to meet the allegations of the pleading as amended; and the administrative law judge shall',
5919:'make findings on any issue presented by the pleadings as so amended. § 15.737–17 motions and requests. motions and requests',
5920:'may be filed with the director or with the administrative law judge. § 15.737–18 representation. a respondent or proposed respondent',
5921:'may appear in person or he/she may be represented by counsel or other representative. the director may be represented by',
5922:'an attorney or other employee of the department. 31 cfr subtitle a 7–1–16 edition § 15.737–19 administrative law judge. a',
5923:'appointment. an administrative law judge appointed as provided by 5 u.s.c. 3105 1966, shall conduct proceedings upon complaints for the',
5924:'administrative disciplinary proceedings under this part. b power of administrative law judge. among other powers, the administrative law judge shall',
5925:'have authority, in connection with any proceeding assigned or referred to him/her, to do the following: 1 administer oaths and',
5926:'affirmations; 2 make rulings upon motions and requests, which rulings may not be appealed from prior to the close of',
5927:'a hearing except, at the discretion of the administrative law judge, in extraordinary circumstances; 3 determine the time and place',
5928:'of hearing and regulate its course and conduct; 4 adopt rules of procedure and modify the same from time to',
5929:'time as occasion requires for the orderly disposition of proceedings; 5 rule upon offers of proof, receive relevant evidence, and',
5930:'examine witnesses; 6 take or authorize the taking of depositions; 7 receive and consider oral or written argument on facts',
5931:'or law; 8 hold or provide for the holding of conferences for the settlement or simplification of the issues by',
5932:'consent of the parties; 9 assess the responsible party extraordinary costs attributable to the location of a hearing; 10 perform',
5933:'such acts and take such measures as are necessary or appropriate to the efficient conduct of any proceeding; and 11',
5934:'make initial decisions. § 15.737–20 hearings. a in general. the administrative law judge shall preside at the hearing on a',
5935:'complaint for the suspension of a former officer or employee from practice before the department. hearings shall be stenographically recorded',
5936:'and transcribed and the testimony of witnesses shall be taken under oath or affirmation. hearings will be conducted pursuant to',
5937:'5 u.s.c. 556. 180 office of the secretary of the treasury b public access to hearings. hearings will be closed',
5938:'unless an open hearing is requested by the respondent, except that if classified information or protected information of third parties',
5939:'such as tax information is likely to be adduced at the hearing, it will remain closed. a request for an',
5940:'open hearing must be included in the answer to be considered. c failure to appear. if either party to the',
5941:'proceeding fails to appear at the hearing, after due notice thereof has been sent to him/her, he/she shall be deemed',
5942:'to have waived the right to a hearing and the administrative law judge may make a decision against the absent',
5943:'party by default. § 15.737–21 evidence. a in general. the rules of evidence prevailing in courts of law and equity',
5944:'are not controlling in hearings on complaints for the suspension of a former officer or employee from practice before the',
5945:'department. however, the administrative law judge shall exclude evidence which is irrelevant, immaterial, or unduly repetitious. b depositions. the deposition',
5946:'of any witness taken pursuant to § 15.737–22 of this part may be admitted. c proof of documents. official documents,',
5947:'records and papers of the department shall be admissible in evidence without the production of an officer or employee to',
5948:'authenticate them. any such documents, records, and papers may be evidenced by a copy attested or identified by an officer',
5949:'or employee of the department. d exhibits. if any document, record, or other paper is introduced in evidence as an',
5950:'exhibit, the administrative law judge may authorize the withdrawal of the exhibit subject to any conditions which he/she deems proper.',
5951:'e objections. objections to evidence shall be in short form, stating the grounds of objection relied upon, and the record',
5952:'shall not include argument thereon, except as ordered by the administrative law judge. rulings on such objections shall be a',
5953:'part of the record. no exception to the ruling is necessary to preserve the rights of the parties. § 15.737–23',
5954:'§ 15.737–22 depositions. depositions for use at a hearing may, with the consent of the parties in writing or the',
5955:'written approval of the administrative law judge, be taken by either the director or the respondent or their duly authorized',
5956:'representatives. depositions may be taken upon oral or written interrogatories, upon not less than 10 days’ written notice to the',
5957:'other party before any officer duly authorized to administer an oath for general purposes or before an officer or employee',
5958:'of the department who is authorized to administer an oath. such notice shall state the names of the witnesses and',
5959:'the time and place where the depositions are to be taken. the requirement of 10 days’ notice may be waived',
5960:'by the parties in writing, and depositions may then be taken from the persons and at the times and places',
5961:'mutually agreed to by the parties. when a deposition is taken upon written interrogatories, any crossexamination shall be upon written',
5962:'interrogatories. copies of such written interrogatories shall be served upon the other party with the notice, and copies of any',
5963:'written crossinterrogation shall be mailed or delivered to the opposing party at least 5 days before the date of taking',
5964:'the depositions, unless the parties mutually agree otherwise. a party upon whose behalf a deposition is taken must file it',
5965:'with the administrative law judge and serve one copy upon the opposing party. expenses in the reporting of depositions shall',
5966:'be borne by the party at whose instance the deposition is taken. § 15.737–23 transcript. in cases where the hearing',
5967:'is steno graphically reported by a government contract reporter, copies of the transcript may be obtained from the reporter at',
5968:'rates not to exceed the maximum rates fixed by contract between the government and the reporter or from the department',
5969:'at actual cost of duplication. where the hearing is stenographically reported by a regular employee of the department, a copy',
5970:'thereof will be supplied to the respondent either without charge or upon payment of a reasonable fee. copies of exhibits',
5971:'introducted at the hearing or at 181 § 15.737–24 the taking of depositions will be supplied to the parties upon',
5972:'the payment of a reasonable fee sec. 501, pub. l. 82– 137, 65 stat. 290 31 u.s.c. 483a. § 15.737–24',
5973:'proposed findings and conclusions. except in cases where the respondent has failed to answer the complaint or where a party',
5974:'has failed to appear at the hearing, the administrative law judge prior to making his/her decision, shall afford the parties',
5975:'a reasonable opportunity to submit proposed findings and conclusions and supporting reasons therefor. § 15.737–25 decision of the administrative law',
5976:'judge. as soon as practicable after the conclusion of a hearing and the receipt of any proposed findings and conclusions',
5977:'timely submitted by the parties, the administrative law judge shall make the initial decision in the case. the decision shall',
5978:'include a a statement of findings and conclusions, as well as the reasons or basis therefor, upon all the material',
5979:'issues of fact, law, or discretion presented on the record, and b an order of suspension from practice before the',
5980:'department or separate statutory agency thereof or other appropriate disciplinary action, or an order of dismissal of the complaint. the',
5981:'administrative law judge shall file the decision with the director and shall transmit a copy thereof to the respondent or',
5982:'his/her attorney of record. in the absence of an appeal to the general counsel or review of the decision upon',
5983:'motion of the general counsel, the decision of the administrative law judge shall without further proceedings become the decision of',
5984:'the general counsel 30 days from the date of the administrative law judge’s decision. § 15.737–26 appeal to the general',
5985:'counsel. within 30 days from the date of the administrative law judge’s decision, either party may appeal to the general',
5986:'counsel. the appeal shall be filed with the director in duplicate and shall include exceptions to the decision of the',
5987:'administrative law judge and supporting reasons for such exceptions. if an appeal is filed by the director, he/ 31 cfr',
5988:'subtitle a 7–1–16 edition she shall transmit a copy thereof to the respondent. within 30 days after receipt of an',
5989:'appeal or copy thereof, the other party may file a reply brief in duplicate with the director. if the reply',
5990:'brief is filed by the director, he/she shall transmit a copy of it to the respondent. upon the filing of',
5991:'an appeal and a reply brief, if any, the director shall transmit the entire record to the general counsel. §',
5992:'15.737–27 decision of the general counsel. on appeal from or review of the initial decision of the administrative law judge,',
5993:'the general counsel will make the agency decision. in making his/her decision, the general counsel will review the record or',
5994:'such portions thereof as may be cited by the parties to permit limiting of the issues. a copy of the',
5995:'general counsel’s decision shall be transmitted to the respondent by the director. § 15.737–28 notice of disciplinary action. a upon',
5996:'the issuance of a final order suspending a former officer or employee from practice before the department or a separate',
5997:'statutory agency thereof, the director shall give notice thereof to appropriate officers and employees of the department. officers and employees',
5998:'of the department shall refuse to participate in any appearance by such former officer or employee or to accept any',
5999:'communication which constitutes the prohibited practice before the department or separate statutory agency thereof during the period of suspension. b',
6000:'the director shall take other appropriate disciplinary action as may be required by the final order. subpart d—other departmentalproceedings §',
6001:'15.737–29 review by the general counsel. in my proceeding before the department, if an initial decision is made with respect',
6002:'to the disqualification of a representative or attorney for a party on the grounds of 18 u.s.c. 207a, b or',
6003:'c, such decision may be appealed to 182 office of the secretary of the treasury the general counsel, who will',
6004:'make the agency decision on the issue. part 16—regulations implementing the program fraud civil remedies act of 1986 sec. 16.1',
6005:'basis and purpose. 16.2 definitions. 16.3 basis for civil penalties and assessments. 16.4 investigation. 16.5 review by the reviewing official.',
6006:'16.6 prerequisites for issuing a complaint. 16.7 complaint. 16.8 service of complaint. 16.9 answer. 16.10 default upon failure to file',
6007:'an answer. 16.11 referral of complaint and answer to the alj. 16.12 notice of hearing. 16.13 parties to the hearing.',
6008:'16.14 separation of functions. 16.15 ex parte contacts. 16.16 disqualification of reviewing official or alj. 16.17 rights of parties. 16.18',
6009:'authority of the alj. 16.19 prehearing conferences. 16.20 disclosure of documents. 16.21 discovery. 16.22 exchange of witness lists, statements, and',
6010:'exhibits. 16.23 subpoenas for attendance at hearing. 16.24 protective order. 16.25 fees. 16.26 form, filing and service of papers. 16.27',
6011:'computation of time. 16.28 motions. 16.29 sanctions. 16.30 the hearing and burden of proof. 16.31 determining the amount of penalties',
6012:'and assessments. 16.32 location of hearing. 16.33 witnesses. 16.34 evidence. 16.35 the record. 16.36 posthearing briefs. 16.37 initial decision. 16.38',
6013:'reconsideration of initial decision. 16.39 appeal to authority head. 16.40 stays ordered by the department of justice. 16.41 stay pending',
6014:'appeal. 16.42 judicial review. 16.43 collection of civil penalties and assessments. 16.44 right to administrative offset. 16.45 deposit in treasury',
6015:'of united states. 16.46 compromise or settlement. 16.47 limitations. authority: 31 u.s.c. 3801–3812. source: 52 fr 35071, sept. 17, 1987,',
6016:'unless otherwise noted. § 16.2 § 16.1 basis and purpose. a basis. this part implements the program fraud civil remedies',
6017:'act of 1986, pub. l. 99–509, sections 6101–6104, 100 stat. 1874 october 21, 1986, to be codified at 31 u.s.c.',
6018:'3801–3812. 31 u.s.c. 3809 requires each authority head to promulgate regulations necessary to implement the provisions of the statute. b',
6019:'purpose. this part 1 establishes administrative procedures for imposing civil penalties and assessments against persons who make, submit, or present,',
6020:'or cause to be made, submitted, or presented, false, fictitious, or fraudulent claims or written statements to authorities or to',
6021:'their agents, and 2 specifies the hearing and appeal rights of persons subject to allegations of liability for such penalties',
6022:'and assessments. § 16.2 definitions. alj means an administrative law judge in the authority appointed pursuant to 5 u.s.c. 3105',
6023:'or detailed to the authority pursuant to 5 u.s.c. 3344. authority means the department of the treasury. authority head means',
6024:'the assistant secretary of the treasury for management. benefit, when used in the context of false statements made with respect',
6025:'to a benefit, means anything of value including but not limited to any advantage, preference, privilege, license, permit, favorable decision,',
6026:'ruling, status, or loan guarantee. this definition should be distinguished from the limitations on coverage of these regulations with respect',
6027:'to beneficiaries of specific benefit programs which are found in § 16.3c of this part. claim means any request, demand,',
6028:'or submission— a made to the authority for property, services, or money including money representing grants, loans, insurance, or benefits;',
6029:'b made to a recipient of property, services, or money from the authority or to a party to a contract',
6030:'with the authority— 1 for property or services if the united states— 183 § 16.2 i provided such property or',
6031:'services; ii provided any portion of the funds for the purchase of such property or services; or iii will reimburse',
6032:'such recipient or party for the purchase of such property or services; or 2 for the payment of money including',
6033:'money representing grants, loans, insurance, or benefits if the united states— i provided any portion of the money requested or',
6034:'demanded; or ii will reimburse such recipient or party for any portion of the money paid on such request or',
6035:'demand; or c made to the authority which has the effect of decreasing an obligation to pay or account for',
6036:'property, services, or money, except that such term does not include any claim made in any return of tax imposed',
6037:'by the internal revenue code of 1954. complaint means the administrative complaint served by the reviewing official on the defendant',
6038:'under § 16.7 of this part. defendant means any person alleged in a complaint under § 16.7 to be liable',
6039:'for a civil penalty or assessment under § 16.3. department means the department of the treasury. government means the united',
6040:'states government. individual means a natural person. initial decision means the written decision of the alj required by § 16.10',
6041:'or § 16.37, and includes a revised initial decision issued following a remand or a motion for reconsideration. investigating official',
6042:'means the inspector general of the department of the treasury. knows or has reason to know, means that a person,',
6043:'with respect to a claim or statement— a has actual knowledge that the claim or statement is false, fictitious, or',
6044:'fraudulent; b acts in deliberate ignorance of the truth or falsity of the claim or statement; or c acts in',
6045:'reckless disregard of the truth or falsity of the claim or statement. makes, wherever it appears, shall include the terms',
6046:'‘‘presents,’’ ‘‘submits,’’ 31 cfr subtitle a 7–1–16 edition and ‘‘causes to be made, presented,’’ or ‘‘submitted.’’ as the context requires,',
6047:'making or made, shall likewise include the corresponding forms of such terms. person means any individual, partnership, corporation, association, private',
6048:'organization, state, political subdivision of a state, municipality, county, district, and indian tribe, and includes the plural of that term.',
6049:'presiding officer means an administrative law judge appointed in the authority pursuant to 5 u.s.c. 3105 or detailed to the',
6050:'authority pursuant to section 3344 of such title. representative means an attorney designated in writing by a defendant to appear',
6051:'on his or her behalf in administrative hearings before the department and to represent a defendant in all other legal',
6052:'matters regarding a complaint made pursuant to these regulations. reviewing official means the general counsel, or another individual in the',
6053:'legal division of the department designated by the general counsel, who is— a serving in a position for which the',
6054:'rate of basic pay is not less than the minimum rate of basic pay for grade gs16; and b is',
6055:'not subject to supervision by, or required to report to, the investigating official; and c is not employed in the',
6056:'organization unit of the authority in which the investigating official is employed. statement means any representation, certification, affirmation, document, record,',
6057:'or accounting or bookkeeping entry made— a with respect to a claim or to obtain the approval or payment of',
6058:'a claim including relating to eligibility to make a claim; or b with respect to including relating to eligibility for—',
6059:'1 a contract with, or a bid or proposal for a contract with; or 2 a grant, loan, or benefit',
6060:'from, the authority, or any state, political subdivision of a state, or other party, if the united states government provides',
6061:'any portion of the money or property under such contract or for such grant, loan, or benefit, or if the',
6062:'government will reimburse such state, political subdivision, or party of any portion of 184 office of the secretary of the',
6063:'treasury the money or property under such contract or for such grant, loan, or benefit, except that such term does',
6064:'not include any claim made in any return of tax imposed by the internal revenue code of 1954. § 16.3',
6065:'basis for civil penalties and assessments. a claims. 1 except as provided in paragraph c of this section, any person',
6066:'who makes a claim that the person knows or has reason to know— i is false, fictitious, or fraudulent; ii',
6067:'includes or is supported by any written statement which asserts a material fact which is false, fictitious, or fraudulent; iii',
6068:'includes or is supported by any written statement that— a omits a material fact; b is false, fictitious, or fraudulent',
6069:'as a result of such omission; and c is a statement in which the person making such statement has a',
6070:'duty to include such material fact; or iv is for payment for the provision of property or services which the',
6071:'person has not provided as claimed, shall be subject, in addition to any other remedy that may be prescribed by',
6072:'law, to a civil penalty of not more than $5,000 for each such claim. 2 each voucher, invoice, claim form,',
6073:'or other individual request or demand for property, services, or money constitutes a separate claim. 3 a claim shall be',
6074:'considered made to an authority, recipient, or party when such claim is actually made to an agent, fiscal intermediary, or',
6075:'other entity, including any state or political subdivision thereof, acting for or on behalf of such authority, recipient, or party.',
6076:'4 each claim for property, services, or money is subject to a civil penalty under these regulations regardless of whether',
6077:'such property, services, or money is actually delivered or paid. 5 if the government has made any payment including transferred',
6078:'property or provided services on a claim, a person subject to a civil penalty under paragraph a1 of this section',
6079:'shall also be subject to an assessment of not more than twice the amount of such claim or that portion',
6080:'thereof that is determined to be in violation of para§ 16.3 graph a1 of this section. such assessment shall be',
6081:'in lieu of damages sustained by the government because of such claim. b statements. 1 except as provided in paragraph',
6082:'c of this section, any person who makes a written statement that— i the person knows or has reason to',
6083:'know— a asserts a material fact which is false, fictitious, or fraudulent; or b is false, fictitious, or fraudulent because',
6084:'it omits a material fact that the person making the statement has a duty to include in such statement; and',
6085:'ii includes or is accompanied by an express certification or affirmation of the truthfulness and accuracy of the content of',
6086:'the statement, shall be subject, in addition to any other remedy that may be prescribed by law, to a civil',
6087:'penalty of not more than $5,000 for each such statement. 2 each written representation, certification, or affirmation constitutes a separate',
6088:'statement. 3 a statement shall be considered made to an authority when such statement is actually made to an agent,',
6089:'fiscal intermediary, or other entity, including any state or political subdivision thereof, acting for or on behalf of such authority.',
6090:'c1 in the case of any claim or statement made by any individual relating to any of the benefits listed',
6091:'in paragraph c2 of this section, received by such individual, such individual may be held liable for penalties and assessments',
6092:'under this section only if such claim or statement is made by such individual in making application for such benefits',
6093:'with respect to such individual’s eligibility to receive such benefits. 2 for purposes of this paragraph, the term benefits means—',
6094:'i benefits under the food stamp program as defined in section 3h of the food stamp act of 1977; ii',
6095:'benefits under chapters 11, 13, 15, 17, and 21 of title 38; iii benefits under the black lung benefits act;',
6096:'iv any authority or other benefit under the railroad retirement act of 1974; 185 § 16.4 v benefits under the',
6097:'national school lunch act; vi benefits under any housing assistance program for lower income families or elderly or handicapped persons',
6098:'which is administered by the secretary of housing and urban development or the secretary of agriculture; vii benefits under the',
6099:'special supplemental food program for women, infants, and children established under section 17 of the child nutrition act of 1966;',
6100:'viii benefits under part a of the energy conservation in existing buildings act of 1976; ix benefits under the supplemental',
6101:'security income program under title xvi of the social security act; x old age, survivors, and disability insurance benefits under',
6102:'title ii of the social security act; xi benefits under title xviii of the social security act; xii aid to',
6103:'families with dependent children under a state plan approved under section 402a of the social security act; xiii medical assistance',
6104:'under a state plan approved under section 1902a of the social security act; xiv benefits under title xx of the',
6105:'social security act; xv benefits under section 336 of the older americans act; or xvi benefits under the lowincome home',
6106:'energy assistance act of 1981, which are intended for the personal use of the individual who receives the benefits or',
6107:'for a member of the individual’s family. d no proof of specific intent to defraud is required to establish liability',
6108:'under this section. e in any case in which it is determined that more than one person is liable for',
6109:'making a claim or statement under this section, each such person may be held liable for a civil penalty under',
6110:'this section. f in any case in which it is determined that more than one person is liable for making',
6111:'a claim under this section, and on which the government has made payment including transferred property or provided services, an',
6112:'assessment may be imposed against any such person or jointly and severally 31 cfr subtitle a 7–1–16 edition against any',
6113:'combination of such persons. § 16.4 investigation. a if an investigating official concludes that a subpoena pursuant to the authority',
6114:'conferred by 31 u.s.c. 3804a is warranted— 1 the subpoena so issued shall notify the person to whom it is',
6115:'addressed of the authority under which the subpoena is issued and shall identify the information, records, or documents sought; 2',
6116:'the investigating official may designate a person to act on his behalf to receive the information, records, or documents sought;',
6117:'and 3 the person receiving such subpoena shall be required to tender to the investigating official or to the person',
6118:'designated to receive the information, records, or documents, a certification that the information, records, or documents sought have been produced,',
6119:'or that such information, records, or documents are not available and the reasons therefor, or that such information, records, or',
6120:'documents, suitably identified, have been withheld based upon the assertion of an identified legal privilege. b if the investigating official',
6121:'concludes that an action under the program fraud civil remedies act may be warranted, the investigating official shall report the',
6122:'findings and conclusions of such investigation to the reviewing official. c nothing in this section shall preclude or limit the',
6123:'investigating official’s discretion to refer allegations directly to the department of justice for suit under the false claims act, 31',
6124:'u.s.c. 3729–3731, or for other civil relief, or to preclude or limit such official’s discretion to defer or postpone a',
6125:'report or referral to avoid interference with an investigation into criminal misconduct or a criminal prosecution. d nothing in this',
6126:'section modifies any responsibility of the investigating official to report violations of criminal law to the attorney general. § 16.5',
6127:'review by the reviewing official. a if, based on the report of the investigating official under § 16.4b, the reviewing',
6128:'official determines that 186 office of the secretary of the treasury there is adequate evidence to believe that a person',
6129:'is liable under § 16.3 of this part, the reviewing official shall transmit to the attorney general a written notice',
6130:'of the reviewing official’s intention to issue a complaint under § 16.7. b such notice shall include— 1 a statement',
6131:'of the reviewing official’s reasons for issuing a complaint; 2 a statement specifying the evidence that supports the allegations of',
6132:'liability; 3 a description of the claims or statements upon which the allegations of liability are based; 4 an estimate',
6133:'of the amount of money or the value, if any, of property, services, or other benefits requested or demanded in',
6134:'violation of § 16.3 of this part; or, if no monetary value can be put on the property, service or',
6135:'benefit, a statement regarding the nonmonetary consequences to the agency of a false statement. 5 a statement of any exculpatory',
6136:'or mitigating circumstances that may relate to the claims or statements known by the reviewing official or the investigating official;',
6137:'and 6 a statement that there is a reasonable prospect of collecting an appropriate amount of penalties and assessments. such',
6138:'a statement may be based upon information then known or an absence of any information indicating that the person may',
6139:'be unable to pay such an amount. § 16.6 prerequisites for issuing a complaint. a the reviewing official may issue',
6140:'a complaint under § 16.7 only if— 1 the department of justice approves the issuance of a complaint in a',
6141:'written statement described in 31 u.s.c. 3803bl, and 2 in the case of allegations of liability under § 16.3a with',
6142:'respect to a claim, the reviewing official determines that, with respect to such claim or a group of related claims',
6143:'submitted at the same time such claim is submitted as defined in paragraph b of this section, the amount of',
6144:'money or the value of property or services demanded or requested in violation of § 16.3a does not exceed $150,000.',
6145:'§ 16.7 b for the purposes of this section, a related group of claims submitted at the same time shall',
6146:'include only those claims arising from the same transaction e.g., grant, loan, application, or contract that are submitted simultaneously as',
6147:'part of a single request, demand, or submission. c nothing in this section shall be construed to limit the reviewing',
6148:'official’s authority to join in a single complaint against a person, claims that are unrelated or were not submitted simultaneously,',
6149:'regardless of the amount of money or the value of property or services demanded or requested, as long as the',
6150:'total amount for each claim does not exceed $150,000. § 16.7 complaint. a on or after the date the attorney',
6151:'general or his designee approves the issuance of a complaint in accordance with 31 u.s.c. 3803b1, the reviewing official may',
6152:'serve a complaint on the defendant, as provided in § 16.8. b the complaint shall state— 1 the allegations of',
6153:'liability against the defendant, including the statutory basis for liability, an identification of the claims or statements that are the',
6154:'basis for the alleged liability, and the reasons why liability allegedly arises from such claims or statements; 2 the maximum',
6155:'amount of penalties and assessments for which the defendant may be held liable; 3 instructions for filing an answer to',
6156:'request a hearing, including a specific statement of the defendant’s right to request a hearing by filing an answer and',
6157:'to be represented by an attorney; 4 that the defendant has a right to review and obtain certain information pursuant',
6158:'to section 16.20 herein; and 5 that failure to file an answer within 30 days of service of the complaint',
6159:'will result in the imposition of the maximum amount of penalties and assessments without right to appeal. c at the',
6160:'same time the reviewing official serves the complaint on the defendant s, he or she shall serve the defendant with',
6161:'a copy of these regulations. 187 § 16.8 § 16.8 service of complaint. a service of a complaint must be',
6162:'made by a certified or registered mail or by delivery in any manner authorized by rule 4d of the federal',
6163:'rules of civil procedure. b proof of service, stating the name and address of the person on whom the complaint',
6164:'was served, and the manner and date of service, may be made by— 1 affidavit of the individual making service;',
6165:'2 an acknowledged united states postal service return receipt card; or 3 written acknowledgement of the defendant or his representative.',
6166:'§ 16.9 answer. a the defendant may request a hearing by filing an answer with the reviewing official within 30',
6167:'days of service of the complaint. an answer shall be deemed to be a request for hearing. b in the',
6168:'answer, the defendant— 1 shall admit or deny each of the allegations of liability made in the complaint; 2 shall',
6169:'state any defense on which the defendant intends to rely; 3 may state any reasons why the defendant contends that',
6170:'the penalties and assessments should be less than the statutory maximum; and 4 shall state whether the defendant has authorized',
6171:'an attorney to act as defendant’s representative, and shall state the name, address, and telephone number of the representative. §',
6172:'16.10 default upon failure to file an answer. a if the defendant does not file an answer within the time',
6173:'prescribed in § 16.9a, the reviewing official may refer the complaint to the alj for initial decision. b upon the',
6174:'referral of the complaint, the alj shall promptly serve on defendant in the manner prescribed in § 16.8, a notice',
6175:'that an initial decision will be issued under this section. c if the defendant fails to file a timely answer,',
6176:'the alj shall assume the facts alleged in the complaint to be true and, if such facts eatablish liability under',
6177:'§ 16.3, the alj shall issue an initial decision imposing the maximum 31 cfr subtitle a 7–1–16 edition amount of',
6178:'penalties and assessments allowed under the statute. d except as otherwise provided in this section, by failing to file a',
6179:'timely answer, the defendant waives any right to further review of the penalties and assessments imposed under paragraph c of',
6180:'this section, and the initial decision shall become final and binding upon the parties 30 days after it is issued.',
6181:'e if, before such an initial decision becomes final, the defendant files a motion with the alj, and serves a',
6182:'copy on the agency, seeking to reopen on the grounds that extraordinary circumstances prevented the defendant from filing a timely',
6183:'answer, the initial decision shall be stayed pending the alj’s decision on the motion. the alj shall permit the agency',
6184:'a reasonable amount of time, not less than 15 calendar days, to respond to the defendant’s motion. f if, on',
6185:'such motion, the defendant can demonstrate extraordinary circumstances excusing the failure to file a timely answer, the alj shall withdraw',
6186:'the initial decision, if such a decision has been issued pursuant to paragraph c of this section, and shall grant',
6187:'the defendant an opportunity to answer the complaint. g a decision of the alj denying a defendant’s motion under paragraph',
6188:'e of this section is not subject to reconsideration under § 16.38. h the defendant may appeal to the authority',
6189:'head the decision denying a motion to reopen by filing a notice of appeal with the authority head within 15',
6190:'days after the alj denies the motion. the timely filing of a notice of appeal shall stay the initial decision',
6191:'until the authority head decides the issue. i if the defendant files a timely notice of appeal with the authority',
6192:'head, the alj shall forward the record of the proceeding to the authority head. j the authority head shall decide',
6193:'expeditiously, and based solely on the record before the alj, whether extraordinary circumstances excuse the defendant’s failure to file a',
6194:'timely answer. k if the authority head decides that extraordinary circumstances excuse the defendant’s failure to file a timely 188',
6195:'office of the secretary of the treasury answer, the authority head shall remand the case to the alj with instructions',
6196:'to grant the defendant an opportunity to file an answer. l if the authority head decides that the defendant’s failure',
6197:'to file a timely answer is not excused, the authority head shall reinstate the initial decision of the alj, which',
6198:'shall become final and binding upon the parties 30 days after the authority head issues such decision. § 16.11 referral',
6199:'of complaint and answer to the alj. upon receipt of an answer, the reviewing official shall file the complaint and',
6200:'answer with the alj. § 16.12 notice of hearing. a when the alj receives the complaint and answer, the alj',
6201:'shall promptly serve a notice of hearing upon the defendant and the agency representative in the manner prescribed by §',
6202:'16.8. b such notice shall include— 1 the tentative time and place, and the nature of the hearing; 2 the',
6203:'legal authority and jurisdiction under which the hearing is to be held; 3 the matters of fact and law to',
6204:'be asserted; 4 a description of the procedures for the conduct of the hearing; 5 the names, addresses, and telephone',
6205:'numbers of the representatives of the government and of the defendant, if any; and 6 such other matters as the',
6206:'alj deems appropriate. § 16.13 parties to the hearing. a the parties to the hearing shall be the defendant and',
6207:'the authority. b pursuant to 31 u.s.c. 3730c5, a private plaintiff under the false claims act may participate in these',
6208:'proceedings to the extent authorized by the provisions of that act. § 16.14 separation of functions. a the investigating official,',
6209:'the reviewing official, and any employee or agent of the authority who takes part in investigating, preparing, or presenting a',
6210:'particular case may not, in such case or a factually related case— § 16.16 1 participate in the hearing as',
6211:'the alj; 2 participate or advise in the initial decision or the review of the initial decision by the authority',
6212:'head, except as a witness or a representative in public proceedings; or 3 make the collection of penalties and assessments',
6213:'under 31 u.s.c. 3806. b the alj shall not be responsible to, or subject to the supervision or direction of',
6214:'the investigating official or the reviewing official. c except as provided in paragraph a of this section, the representative for',
6215:'the government may be an attorney employed anywhere in the legal division of the department, or an attorney employed in',
6216:'the offices of either the investigating official or the reviewing official; however the representative of the government may not participate',
6217:'or advise in the review of the initial decision by the authority head. § 16.15 ex parte contacts. no party',
6218:'or person except employees of the alj’s office shall communicate in any way with the alj on any matter at',
6219:'issue in a case, unless on notice and opportunity for all parties to participate. this provision does not prohibit a',
6220:'person or party from inquiring about the status of a case or asking routine questions concerning administrative functions or procedures.',
6221:'§ 16.16 disqualification of reviewing official or alj. a a reviewing official or alj in a particular case may disqualify',
6222:'himself or herself at any time. b a party may file with the alj a motion for disqualification of a',
6223:'reviewing official or an alj. such motion shall be accompanied by an affidavit alleging personal bias or other reason for',
6224:'disqualification. c such motion and affidavit shall be filed promptly upon the party’s discovery of reasons requiring disqualification, or such',
6225:'objections shall be deemed waived. d such affidavit shall state specific facts that support the party’s assertion that personal bias',
6226:'or other reason for disqualification exists and the time 189 § 16.17 and circumstances of the party’s discovery of such',
6227:'facts. it shall be accompanied by a certificate of the representative of record that it is made in good faith.',
6228:'e upon the filing of such a motion and affidavit, the alj shall proceed no further in the case until',
6229:'he or she resolves the matter of disqualification in accordance with paragrpah f of this section. f1 if the alj',
6230:'determines that a reviewing official is disqualified, the alj shall dismiss the complaint without prejudice. 2 if the alj disqualifies',
6231:'himself or herself, the agency shall seek to have the case promptly reassigned to another alj. 3 if the alj',
6232:'denies a motion to disqualify, the authority head may determine the matter only as part of his or her review',
6233:'of the initial decision upon appeal, if any. § 16.17 rights of parties. except as otherwise limited by this part,',
6234:'all parties may— a be accompanied, represented, and advised by an attorney; b participate in any conference held by the',
6235:'alj; c conduct discovery; d agree to stipulations of fact or law, which shall be made part of the record;',
6236:'e present evidence relevant to the issues at the hearing; f present and crossexamine witnesses; g present oral arguments at',
6237:'the hearing as permitted by the alj; and h submit written beliefs and proposed findings of fact and conclusions of',
6238:'law after the hearing. § 16.18 authority of the alj. a the alj shall conduct a fair and impartial hearing,',
6239:'avoid delay, maintain order, and assure that a record of the proceeding is made. b the alj has the authority',
6240:'to— 1 set and change the date, time, and place of the hearing upon reasonable notice to the parties; 2',
6241:'continue or recess the hearing in whole or in part for a reasonable period of time; 31 cfr subtitle a',
6242:'7–1–16 edition 3 hold conferences to identify or simplify the issues, or to consider other matters that may aid in',
6243:'the expeditious disposition of the proceeding; 4 administer oaths and affirmations; 5 issue subpoenas requiring the attendance of witnesses and',
6244:'the production of documents at depositions or at hearings; 6 rule on motions and other procedural matters; 7 regulate the',
6245:'scope and timing of discovery; 8 regulate the course of the hearing and the conduct of representatives and parties; 9',
6246:'examine witnesses; 10 receive, rule on, exclude, or limit evidence; 11 upon motion of a party, take official notice of',
6247:'facts; 12 upon motion of a party, decide cases, in whole or in part, by summary judgment where there is',
6248:'no disputed issue of material fact; 13 conduct any conference, argument, or hearing on motions in person or by telephone;',
6249:'and 14 exercise such other authority as is necessary to carry out the responsibilities of the alj under this part.',
6250:'c the alj does not have the authority to make any determinations regarding the validity of federal statutes or regulations,',
6251:'or departmental orders, directives, or other published rules. § 16.19 prehearing conferences. a the alj may schedule prehearing conferences as',
6252:'appropriate. b upon the motion of any party, the alj shall schedule at least one prehearing conference at a reasonable',
6253:'time in advance of the hearing. c the alj may use prehearing conferences to discuss the following: 1 simplification of',
6254:'the issues; 2 the necessity or desirability of amendments to the pleadings, including the need for a more definite statement;',
6255:'3 stipulations, admissions of fact or the content and authenticity of documents; 4 whether the parties can agree to submission',
6256:'of the case on a stipulated record; 190 office of the secretary of the treasury 5 whether a party chooses',
6257:'to waive appearance at an oral hearing and to submit only documentary evidence subject to the objection of other parties',
6258:'and written argument; 6 limitation of the number of witnesses; 7 scheduling dates for the exchange of witness lists and',
6259:'of proposed exhibits; 8 discovery; 9 the time and place for the hearing; and 10 such other matters as may',
6260:'tend to expedite the fair and just disposition of the proceedings. d the alj may issue an order containing all',
6261:'matters agreed upon by the parties or ordered by the alj at a prehearing conference. § 16.20 disclosure of documents.',
6262:'a upon written request to the reviewing official, the defendant may review any relevant and material documents, transcripts, records, and',
6263:'other material that relate to the allegations set out in the complaint and upon which the findings and conclusions of',
6264:'the investigating official under § 16.4b are based unless such documents are subject to a privilege under federal law. the',
6265:'department shall schedule such review at a time and place convenient to it. upon payment of fees for duplication, the',
6266:'defendant may obtain copies of such documents. b upon written request to the reviewing official, the defendant also may obtian',
6267:'a copy of all exculpatory information in the possession of the reviewing official or investigating official relating to the allegations',
6268:'in the complaint, even if it is contained in a document that would otherwise be privileged. if the document would',
6269:'otherwise be privileged, only that portion containing exculpatory information must be disclosed. c the notice sent to the attorney general',
6270:'from the reviewing official as described in § 16.5 is not discoverable under any circumstances. d the defendant may file',
6271:'a motion to compel disclosure of the documents subject to the provisions of this section. such a motion may only',
6272:'be filed with the alj following the filing of an answer pursuant to § 16.9. § 16.21 § 16.21 discovery.',
6273:'a the following types of discovery are authorized: 1 requests for production of documents for inspection and copying; 2 requests',
6274:'for admissions of the authenticity of any relevant document or of the truth of any relevant fact; 3 written interrogatories;',
6275:'and 4 depositions. b for the purposes of this section and §§ 16.22 and 16.23, the term ‘‘documents’’ includes information,',
6276:'documents, reports, answers, records, accounts, papers, and other data, either paper or electronic, and other documentary evidence. nothing contained herein',
6277:'shall be interpreted to require the creation of a document. c unless mutually agreed to by the parties, discovery is',
6278:'available only as ordered by the alj. the alj shall regulate the timing of discovery. d motions for discovery. 1',
6279:'a party seeking discovery may file a motion with the alj if it is not made available by another party',
6280:'on an informal basis. such a motion shall be accompanied by a copy of the requested discovery, or in the',
6281:'case of depositions, a summary of the scope of the proposed deposition, and a description of the efforts which have',
6282:'been made by the party to obtain discovery. 2 within ten days of service, a party may file an opposition',
6283:'to the motion and/or a motion for protective order as provided in § 16.24. 3 the alj may grant a',
6284:'motion for discovery only if he or she finds that the discovery sought— i is necessary for the expeditious, fair,',
6285:'and reasonable consideration of the issues; ii is not unduly costly or burdensome; iii will not unduly delay the proceeding;',
6286:'and iv does not seek privileged information. 4 the burden of showing that discovery should be allowed is on the',
6287:'party seeking discovery. 5 the alj may grant discovery subject to a protective order under § 16.24. e depositions. 1',
6288:'if a motion for deposition is granted, the alj shall issue a subpoena for the deponent, which may require the',
6289:'deponent to produce 191 § 16.22 documents. the subpoena shall specify the time and place at which the deposition will',
6290:'be held. 2 the party seeking to depose shall serve the subpoena in the manner prescribed in § 16.8. 3',
6291:'the deponent may file with the alj a motion to quash the subpoena or a motion for a protective order',
6292:'within ten days of service. 4 the party seeking to depose shall provide for the taking of a verbatim transcript',
6293:'of the deposition, which it shall make available to all other parties for inspection and copying. f each party shall',
6294:'bear its own costs of discovery. § 16.22 exchange of witness lists, statements, and exhibits. a at least 15 days',
6295:'before the hearing or at such other time as may be ordered by the alj, the parties shall exchange witness',
6296:'lists, copies of prior statements of proposed witnesses, and copies of proposed hearing exhibits, including copies of any written statements',
6297:'that the party intends to offer in lieu of live testimony in accordance with § 16.33b. at the time the',
6298:'above documents are exchanged, any party that intends to rely on the transcript of deposition testimony in lieu of live',
6299:'testimony at the hearing, if permitted by the alj, shall provide each party with a copy of the specific pages',
6300:'of the transcript it intends to introduce into evidence. b if a party objects, the alj shall not admit into',
6301:'evidence the testimony of any witness whose name does not appear on the witness list or any exhibit not provided',
6302:'to the opposing party as provided above unless the alj finds good cause and that there is no prejudice to',
6303:'the objecting party. c unless another party objects within the time set by the alj, documents exchanged in accordance with',
6304:'paragraph a of this section, shall be deemed to be authentic for the purpose of admissibility at the hearing. §',
6305:'16.23 subpoenas for attendance at hearing. a a party wishing to procure the appearance and testimony of any individual at',
6306:'the hearing may request that the alj issue a subpoena. 31 cfr subtitle a 7–1–16 edition b a subpoena requiring',
6307:'the attendance and testimony of an individual may also require the individual to produce documents at the hearing. c a',
6308:'party seeking a subpoena shall file a written request therefor not less than 15 days before the date fixed for',
6309:'the hearing unless otherwise allowed by the alj for good cause shown. such request shall specify any documents to be',
6310:'produced and shall designate the witnesses and describe the address and location thereof with sufficient particularity to permit such witnesses',
6311:'to be found. d the subpoena shall specify the time and place at which the witness is to appear and',
6312:'any documents the witness is to bring with him or her. e the party seeking the subpoena shall serve it',
6313:'in the manner prescribed in § 16.8. a subpoena on a party or upon an individual under the control of',
6314:'a party may be served by first class mail. f a party or the individual to whom the subpoena is',
6315:'directed may file with the alj a motion to quash the subpoena within ten days after service or on or',
6316:'before the time specified in the subpoena for compliance if it is less than ten days after service. § 16.24',
6317:'protective order. a a party or a prospective witness or deponent may file a motion for a protective order with',
6318:'respect to discovery sought by an opposing party or with respect to the hearing, seeking to limit the availability or',
6319:'disclosure of evidence. b in issuing a protective order, the alj may make any order which justice requires to protect',
6320:'a party or person from annoyance, embarrassment, oppression, or undue burden or expense, including one or more of the following:',
6321:'1 that the discovery not be had; 2 that the discovery may be had only on specified terms and conditions,',
6322:'including a designation of the time or place; 3 that the discovery may be had only through a method of',
6323:'discovery other than that requested; 4 that certain matters not be inquired into, or that the scope of discovery be',
6324:'limited to certain matters; 192 office of the secretary of the treasury 5 that discovery be conducted with no one',
6325:'present except persons designated by the alj; 6 that the contents of discovery or evidence be sealed; 7 that a',
6326:'deposition after being sealed be opened only by order of the alj; 8 that a trade secret or other confidential',
6327:'research, development, commercial information, or facts pertaining to any criminal investigation, proceeding, or other administrative investigation not be disclosed or',
6328:'be disclosed only in a designated way; or 9 that the parties simultaneously file specified documents or information enclosed in',
6329:'sealed envelopes to be opened as directed by the alj. § 16.25 fees. the party requesting a subpoena shall pay',
6330:'the cost of the fees and mileage of any witness subpoenaed in the amounts that would be payable to a',
6331:'witness in a proceeding in united states district court. a check for witness fees and mileage shall accompany the subpoena',
6332:'when served, except that when a subpoena is issued on behalf of the authority, a check for witness fees and',
6333:'mileage need not accompany the subpoena. § 16.26 form, filing and service of papers. a form. 1 documents filed with',
6334:'the alj shall include an original and two copies. 2 every pleading and paper filed in the proceeding shall contain',
6335:'a caption setting forth the title of the action, the case number assigned by the alj, and a designation of',
6336:'the paper e.g., motion to quash subpoena. 3 every pleading and paper shall be signed by, and shall contain the',
6337:'address and telephone number of the party or the person on whose behalf the paper was filed, or his or',
6338:'her representative. 4 papers are considered filed when they are mailed. date of mailing may be etablished by a certificate',
6339:'from the party or its representative or by proof that the document was sent by certified or registered mail. b',
6340:'service. a party filing a document with the alj shall, at the time of fil§ 16.28 ing, serve a copy',
6341:'of such document on every other party. service upon any party of any document other than the complaint or notice',
6342:'of hearing shall be made by delivering or mailing a copy to the party’s last known address. when a party',
6343:'is represented by an attorney, service shall be made upon such representative in lieu of the actual party. c proof',
6344:'of service. a certificate of the individual serving the document by personal delivery or by mail, setting forth the manner',
6345:'of service, shall be proof of service. § 16.27 computation of time. a in computing any period of time under',
6346:'this part or in an order issued thereunder, the time begins with the day following the act, event, or default,',
6347:'and includes the last day of the period, unless it is a saturday, sunday, or legal holiday observed by the',
6348:'federal government, in which event it includes the next business day. b when the period of time allowed is less',
6349:'than seven days, intermediate saturdays, sundays, and legal holidays observed by the federal government shall be excluded from the computation.',
6350:'when the period of time allowed is more than seven days, all intervening calendar days are included in the computation.',
6351:'c where a document has been served or issued by mail, an additional five days will be added to the',
6352:'time permitted for any response. § 16.28 motions. a any application to the alj for an order or ruling shall',
6353:'be by motion. motions shall state the relief sought, the authority relied upon, and the facts alleged, and shall be',
6354:'filed with the alj and served on all other parties. b except for motions made during a prehearing conference or',
6355:'at the hearing, all motions shall be in writing. the alj may require that oral motions be reduced to writing.',
6356:'c within 15 days after a written motion is served, or such other time as may be fixed by the',
6357:'alj, any party may file a response to such motion. d the alj may not grant a written motion before',
6358:'the time for filing responses thereto has expired, except 193 § 16.29 upon consent of the parties or following a',
6359:'hearing on the motion, but may overrule or deny such motion without awaiting a response. e the alj shall make',
6360:'a reasonable effort to dispose of all outstanding motions prior to the beginning of the hearing. § 16.29 sanctions. a',
6361:'the alj may sanction a person, including any party or representative for— 1 failing to comply with an order, rule,',
6362:'or procedure governing the proceeding; 2 failing to prosecute or defend an action; or 3 engaging in other misconduct that',
6363:'interferes with the speedy, orderly, or fair conduct of the hearing. b any such sanction, including but not limited to',
6364:'those listed in paragraphs c, d, and e of this section, shall reasonably relate to the nature of the failure',
6365:'or misconduct. c when a party fails to comply with an order, including an order for taking a deposition, the',
6366:'production of evidence within the party’s control, or a request for admission, the alj may— 1 draw an inference in',
6367:'favor of the requesting party with regard to the information sought; 2 in the case of requests for admission, deem',
6368:'each matter of which an admission is requested to be admitted; 3 prohibit the party failing to comply with such',
6369:'order from introducing evidence concerning, or otherwise relying upon testimony relating to the information sought; and 4 strike any part',
6370:'of the pleadings or other submissions of the party failing to comply with such request. d if a party fails',
6371:'to prosecute or defend an action under this part commenced by service of a notice of hearing, the alj may',
6372:'dismiss the action or may issue an initial decision imposing penalties and assessments. e the alj may refuse to consider',
6373:'any motion, request, response, brief or other document which is not filed in a timely fashion. 31 cfr subtitle a',
6374:'7–1–16 edition § 16.30 the hearing and burden of proof. a the alj shall conduct a hearing on the record',
6375:'in order to determine whether the defendant is liable for a civil penalty or assessment under § 16.3 and, if',
6376:'so, the appropriate amount of any such civil penalty or assessment considering any aggravating or mitigating factors. b the authority',
6377:'shall have the burden of proving defendant’s liability and any aggravating factors by a preponderance of the evidence. c the',
6378:'defendant shall have the burden of proving any affirmative defenses and any mitigating factors by a preponderance of the evidence.',
6379:'d the hearing shall be open to the public unless otherwise ordered by the alj for good cause shown. §',
6380:'16.31 determining the amount of penalties and assessments. a in determining an appropriate amount of civil penalties and assessements, the',
6381:'alj and upon appeal, the authority head, should evaluate any circumstances that mitigate or aggravate the violation and should articulate',
6382:'in their opinions the reasons that support the penalties and assessments they impose. because of the intangible costs of fraud,',
6383:'the expense of investigating such conduct, and the need to deter others who might be similarly tempted, double damages and',
6384:'a significant civil penalty ordinarily should be imposed. b although not exhaustive, the following factors are among those that may',
6385:'influence the alj and the authority head in determining the amount of penalties and assessments to impose with respect to',
6386:'the misconduct i.e., the false, fictitious, or fraudulent claims or statements charged in the complaint: 1 the number of false,',
6387:'fictitious, or fraudulent claims or statements; 2 the time period over which such claims or statements were made; 3 the',
6388:'degree of the defendant’s culpability with respect to the misconduct; 4 the amount of money or the value of the',
6389:'property, services, or benefit falsely claimed; 194 office of the secretary of the treasury 5 the value of the government’s',
6390:'actual loss as a result of the misconduct, including foreseeable consequential damages and the costs of investigation; 6 the relationship',
6391:'of the amount imposed as civil penalties to the amount of the government’s loss; 7 the potential or actual impact',
6392:'of the misconduct upon national defense, public health or safety, or public confidence in the management of government programs and',
6393:'operations; 8 whether the defendant has engaged in a pattern of the same or similar misconduct; 9 whether the defendant',
6394:'attempted to conceal the misconduct; 10 the degree to which the defendant has involved others in the misconduct or in',
6395:'concealing it; 11 where the misconduct of employees or agents is imputed to the defendant, the extent to which the',
6396:'defendant’s practices fostered or attempted to preclude such misconduct; 12 whether the defendant cooperated in or obstructed an investigation of',
6397:'the misconduct; 13 whether the defendant assisted in identifying and prosecuting other wrongdoers; 14 the complexity of the program or',
6398:'transaction, and the degree of the defendant’s sophistication with respect to it, including the extent of the defendant’s prior participation',
6399:'in the program or in similar transactions; 15 whether the defendant has been found, in any criminal, civil, or administrative',
6400:'proceeding to have engaged in similar misconduct or to have dealt dishonestly with the government of the united states or',
6401:'of a state, directly or indirectly; and 16 the need to deter the defendant and others from engaging in the',
6402:'same or similar misconduct. c nothing in this section shall be construed to limit the alj or the authority head',
6403:'from considering any other factors that in any given case may mitigate or aggravate the offense for which penalties and',
6404:'assessments are imposed. § 16.32 location of hearing. a the hearing may be held— § 16.33 1 in any judicial',
6405:'district of the united states in which the defendant resides or transacts business; 2 in any judicial district of the',
6406:'united states in which the claim or statement in issue was made; or 3 in such other place as may',
6407:'be agreed upon by the defendant and the alj. b each party shall have the opportunity to present argument with',
6408:'respect to the location of the hearing. c the hearing shall be held at the place and at the time',
6409:'ordered by the alj. § 16.33 witnesses. a except as provided in paragraph b of this section, testimony at the',
6410:'hearing shall be given orally by witnesses under oath or affirmation. b at the discretion of the alj, testimony may',
6411:'be admitted in the form of a written statement or deposition. any such written statement must be provided to all',
6412:'other parties along with the last known address of such witness, in a manner which allows sufficient time for other',
6413:'parties to subpoena such witness for crossexamination at the hearing. prior written statements of witnesses proposed to testify at the',
6414:'hearing and deposition transcripts shall be exchanged as provided in § 16.22a. c the alj shall exercise reasonable control over',
6415:'the mode and order of interrogating witnesses and presenting evidence so as to— 1 make the interrogation and presentation effective',
6416:'for the ascertainment of the truth, 2 avoid needless consumption of time, and 3 protect witnesses from harassment or undue',
6417:'embarrassment. d the alj shall permit the parties to conduct such cross examination as may be required for a full',
6418:'and true disclosure of the facts. e at the discretion of the alj, a witness may be crossexamined on matters',
6419:'relevant to the proceeding without regard to the scope of his or her direct examination. to the extent permited 195',
6420:'§ 16.34 by the alj, crossexamination on matters outside the scope of direct examination shall be conducted in the manner',
6421:'of direct examination and may proceed by leading questions only if the witness is a hostile witness, an adverse party,',
6422:'or a witness identified with an adverse party. f upon motion of any party, the alj shall order witnesses excluded',
6423:'so that they cannot hear the testimony of other witnesses. this rule does not authorize exclusion of— 1 a party',
6424:'who is an individual; 2 in the case of a party that is not an individual, an officer or employee',
6425:'of the party designated by the party’s representative; or 3 an individual whose presence is shown by a party to',
6426:'be essential to the presentation of its case, including an individual employed by the government engaged in assisting the representative',
6427:'for the government. § 16.34 evidence. a the alj shall determine the admissibility of evidence. b except as provided herein,',
6428:'the alj shall not be bound by the federal rules of evidence. however, the alj may apply the federal rules',
6429:'of evidence where appropriate, e.g., to exclude unreliable evidence. c the alj shall exclude irrelevant, immaterial, or incompetent evidence. d',
6430:'although relevant, evidence may be excluded if its probative value is substantially outweighed by the danger of unfair prejudice, confusion',
6431:'of the issues, or by considerations of undue delay or needless presentation of cumulative evidence. e although relevant, evidence may',
6432:'be excluded if it is privileged under federal law. f evidence concerning offers of compromise or settlement shall be inadmissible',
6433:'to the extent provided in rule 408 of the federal rules of evidence. g the alj shall permit the parties',
6434:'to introduce rebuttal witnesses and evidence. h all documents and other evidence offered or taken for the record shall be',
6435:'open to examination by all parties, unless otherwise ordered by the alj pursuant to § 16.24. 31 cfr subtitle a',
6436:'7–1–16 edition § 16.35 the record. a the hearing will be recorded and transcribed. transcripts may be obtained following the',
6437:'hearing from the alj at a cost not to exceed the actual cost of duplication. b the transcript of testimony,',
6438:'exhibits and other evidence admitted at the hearing, and all papers and requests filed in the proceeding constitute the record',
6439:'for the decision by the alj and the authority head. c the record may be inspected and copied upon payment',
6440:'of a reasonable fee by anyone, unless otherwise ordered by the alj pursuant to § 16.24. § 16.36 posthearing briefs.',
6441:'the alj may require the parties to file posthearing briefs. the alj shall fix the time for filing such briefs,',
6442:'not to exceed 60 days from the date the parties receive the transcript of the hearing or, if applicable, the',
6443:'stipulated record. such briefs may be accompanied by proposed findings of fact and conclusions of law. the alj may permit',
6444:'the parties to file reply briefs. § 16.37 initial decision. a the alj shall issue an initial decision, based solely',
6445:'on the record, which shall contain findings of fact, conclusion of law, and the amount of any penalties and assessments',
6446:'imposed. b the findings of fact shall include a finding on each of the following issues: 1 whether the claims',
6447:'or statements identified in the complaint, or any portions thereof, violate § 16.3; 2 if the person is liable for',
6448:'penalties of assessments, the appropriate amount of any such penalties or assessments considering any mitigating or aggravating factors that he',
6449:'or she finds in the case, such as those described in § 16.31. c the alj shall promptly serve the',
6450:'initial decision on all parties within 90 days after the time for submission of posthearing briefs and reply briefs if',
6451:'permitted has expired. the alj shall at the same time serve all defendants with a statement describing the right of',
6452:'any defendant determined to be liable for a civil penalty or assessment to file a motion for reconsideration with 196',
6453:'office of the secretary of the treasury the alj or a notice of appeal with the authority head. if the',
6454:'alj fails to meet the deadline contained in this paragraph, he or she shall notify the parties of the reason',
6455:'for the delay and shall set a new deadline. d unless the initial decision of the alj is timely appealed',
6456:'to the authority head, or a motion for reconsideration of the initial decision is timely filed, the initial decision shall',
6457:'constitute the final decision of the authority head and shall be final and binding on the parties 30 days after',
6458:'it is issued by the alj. § 16.38 reconsideration of initial decision. a except as provided in paragraph d of',
6459:'this section, any party may file a motion for reconsideration of the initial decision within 20 days of receipt of',
6460:'the initial decision. if service was made by mail, receipt will be presumed to be five days from the date',
6461:'of mailing in the absence of contrary proof. b every such motion must set forth the matters claimed to have',
6462:'been erroneously decided and the nature of the alleged errors. such motion shall be accompanied by a supporting brief. c',
6463:'responses to such motions shall be allowed only upon request of the alj. d no party may file a motion',
6464:'for reconsideration of an initial decision that has been revised in response to a previous motion for reconsideration. e the',
6465:'alj may dispose of a motion for reconsideration by denying it or by issuing a revised initial decision. f when',
6466:'a motion for reconsideration is made, the time periods for appeal to the authority head contained in § 16.38, and',
6467:'for finality of the initial decision in § 16.36d, shall begin on the date the alj issues the denial of',
6468:'the motion for reconsideration or a revised initial decision, as appropriate. § 16.39 appeal to authority head. a any defendant',
6469:'who has filed a timely answer and who is determined in an initial decision to be liable for a civil',
6470:'penalty or assessment may appeal such decision to the authority head by filing a notice of appeal with the authority',
6471:'head in accordance with this section. § 16.39 b1 no notice of appeal may be filed until the time period',
6472:'for filing a motion for reconsideration under § 16.38 has expired. 2 if a motion for reconsideration is timely filed,',
6473:'a notice of appeal must be filed within 30 days after the alj denies the motion or issues a revised',
6474:'initial decision, whichever applies. 3 if no motion for reconsideration is timely filed, a notice of appeal must be filed',
6475:'within 30 days after the alj issues the initial decision. 4 the authority head may extend the initial 30 days',
6476:'period for an additional 30 days if the defendant files with the authority head a request for extension within the',
6477:'initial 30 days period and shows good cause. c if the defendant files a timely notice of appeal with the',
6478:'authority head, the alj shall forward the notice of appeal and record of the proceeding to the authority head. d',
6479:'a notice of appeal shall be accompanied by a written brief specifying exceptions to the initial decision and reasons supporting',
6480:'the exceptions. e the representative for the agency may file a brief in opposition to exceptions within 30 days of',
6481:'receiving the notice of appeal and accompanying brief. f there is no right to appear personally before the authority head.',
6482:'g there is right to appeal any interlocutory ruling by the alj. h in reviewing the initial decision, the authority',
6483:'head shall not consider any objection that was not raised before the alj unless a demonstration is made of extraordinary',
6484:'circumstances causing the failure to raise the objection. i if any party demonstrates to the satisfaction of the authority head,',
6485:'prior to the issuance of the authority head’s decision that additional evidence not presented at such hearing is material and',
6486:'that there were reasonable grounds for the failure to present such evidence at the hearing, the authority head shall remand',
6487:'the matter to the alj for consideration of such additional evidence. j the authority head may affirm, reduce, reverse, compromise,',
6488:'remand, or settle any penalty or assessment, 197 § 16.40 determined by the alj in any initial decision. k the',
6489:'authority head shall promptly serve each party to the appeal to the alj with a copy of the decision of',
6490:'the authority head. at the same time the authority head shall serve the defendant with a statement describing the defendant’s',
6491:'right to seek judicial review. l unless a petition for judicial review is filed as provided in 31 u.s.c. 3805',
6492:'after a defendant has exhausted all administrative remedies under this part and within 60 days after the date on which',
6493:'the authority head serves the defendant with a copy of the authority head’s decision, a determination that a defendant is',
6494:'liable under § 16.3 is final and is not subject to judicial review. § 16.40 stays ordered by the department',
6495:'of justice. if at any time the attorney general or an assistant attorney general designated by the attorney general transmits',
6496:'to the authority head a written finding that continuation of the administrative process described in this part with respect to',
6497:'a claim or statement may adversely affect any pending or potential criminal or civil action related to such claim or',
6498:'statement, the authority head shall stay the process immediately. in such a case, the authority head may order the process',
6499:'resumed only upon receipt of the written authorization of the attorney general. § 16.41 stay pending appeal. a an initial',
6500:'decision is stayed automatically pending disposition of a motion for reconsideration or of an appeal to the authority head. b',
6501:'no administrative stay is available following a final decision of the authority head. § 16.42 judicial review. section 3805 of',
6502:'title 31, united states code, authorizes judicial review by an appropriate united states district court of a final decision of',
6503:'the authority head imposing penalties or assessments under this part and specifies the procedures for such review. 31 cfr subtitle',
6504:'a 7–1–16 edition § 16.43 collection of civil penalties and assessments. sections 3806 and 3808b of title 31, united states',
6505:'code, authorize actions for collection of civil penalties and assessments imposed under this part and specify the procedures for such',
6506:'actions. § 16.44 right to administrative offset. the amount of any penalty or assessment which has become final, or for',
6507:'which a judgment has been entered under § 16.42 or § 16.43, or any amount agreed upon in a compromise',
6508:'or settlement under § 16.46, may be collected by administrative offset under 31 u.s.c. 3716, except that an administrative offset',
6509:'may not be made under this subsection against a refund of an overpayment of federal taxes, then or later owing',
6510:'by the united states to the defendant. § 16.45 deposit in treasury of unitedstates. all amounts collected pursuant to this',
6511:'part shall be deposited as miscellaneous receipts in the treasury of the united states, except as provided in 31 u.s.c.',
6512:'3806g. § 16.46 compromise or settlement. a parties may make offers of compromise or settlement at any time. b the',
6513:'reviewing official has the exclusive authority to compromise or settle a case under this part at any time after the',
6514:'date on which the reviewing official is permitted to issue a complaint and before the date on which the alj',
6515:'issues an initial decision. c the authority head has exclusive authority to compromise or settle a case under this part',
6516:'at any time after the date on which the alj issues an initial decision, except during the pendency of any',
6517:'review under § 16.42 or during the pendency of any action to collect penalties and assessments under § 16.43. d',
6518:'the attorney general has exclusive authority to compromise or settle a case under this part during the pend ency of',
6519:'any review under § 16.42 or of any action to recover penalties and assessments under 31 u.s.c. 3806. e the',
6520:'investigating official may recommend settlement terms to the reviewing official, the authority head, or 198 office of the secretary of',
6521:'the treasury the attorney general, as appropriate. the reviewing official may recommend settlement terms to the authority head, or the',
6522:'attorney general, as appropriate. f any compromise or settlement must be in writing and signed by all parties and their',
6523:'representatives. § 16.47 limitations. a the notice of hearing with respect to a claim or statement must be served in',
6524:'the manner specified in § 16.8 within 6 years after the date on which such claim or statement is made.',
6525:'b if the defendant fails to file a timely answer, service of a notice under § 16.10b shall be deemed',
6526:'a notice of hearing for purposes of this section. c the time limits of this statute of limitations may be',
6527:'extended by agreement of the parties. part 17—enforcement of nondiscrimination on the basis of handicap in programs or activities conducted',
6528:'by the department of the treasury sec. 17.101 purpose. 17.102 application. 17.103 definitions. 17.104–17.109 [reserved] 17.110 selfevaluation. 17.111 notice. 17.112–17.129',
6529:'[reserved] 17.130 general prohibitions against discrimination. 17.131–17.139 [reserved] 17.140 employment. 17.141–17.148 [reserved] 17.149 program accessibility: discrimination prohibited. 17.150 program accessibility:',
6530:'existing facilities. 17.151 program accessibility: new construction and alterations. 17.152–17.159 [reserved] 17.160 communications. 17.161–17.169 [reserved] 17.170 compliance procedures. 17.171–17.999 [reserved]',
6531:'authority: 29 u.s.c. 794. source: 56 fr 40788, aug. 16, 1991, unless otherwise noted. § 17.103 § 17.101 purpose. the',
6532:'purpose of this part is to effectuate section 119 of the rehabilitation, comprehensive services, and developmental disabilities amendments of 1978,',
6533:'which amended section 504 of the rehabilitation act of 1973 ‘‘section 504’’ to prohibit discrimination on the basis of handicap',
6534:'in programs or activities conducted by executive agencies or the united states postal service. § 17.102 application. this part applies',
6535:'to all programs or activities conducted by the agency, except for programs or activities conducted outside the united states that',
6536:'do not involve individuals with handicaps in the united states. § 17.103 definitions. for purposes of this part, the term—',
6537:'a agency means the department of the treasury. b assistant attorney general means the assistant attorney general, civil rights division,',
6538:'united states department of justice. c auxiliary aids means services or devices that enable persons with impaired sensory, manual, or',
6539:'speaking skills to have an equal opportunity to participate in, and enjoy the benefits of, programs or activities conducted by',
6540:'the agency. for example, auxiliary aids useful for persons with impaired vision include readers, brailled materials, audio recordings and other',
6541:'similar services and devices. auxiliary aids useful for persons with impaired hearing include telephone handset amplifiers, telephones compatible with hearing',
6542:'aids, telecommunications devices for deaf persons tdd’s, interpreters, notetakers, written materials and other similar services and devices. d complete complaint',
6543:'means a written statement that contains the complainant’s name and address, and describes the agency’s alleged discriminatory action in sufficient',
6544:'detail to inform the agency of the nature and date of the alleged violation of section 504. it shall be',
6545:'signed by the complainant or by someone authorized to do so on his or her behalf. complaints filed on behalf',
6546:'of classes of individuals with handicaps shall also identify where 199 §§ 17.104–17.109 possible the alleged victims of discrimination. e',
6547:'facility means all or any portion of a building, structure, equipment, road, walk, parking lot, rolling stock, or other conveyance,',
6548:'or other real or personal property. f individual with handicaps means any person who has a physical or mental impairment',
6549:'that substantially limits one or more of the individual’s major life activities, has a record of such an impairment, or',
6550:'is regarded as having such an impairment. as used in this definition, the phrase: 1 physical or mental impairment includes:',
6551:'i any physiological disorder or condition, cosmetic disfigurement, or anatomical loss affecting one or more of the following body systems:',
6552:'neurological; musculoskeletal; special sense organs; respiratory, including speech organs, cardiovascular; reproductive, digestive; genitourinary; hemic and lymphatic; skin; and endocrine; or',
6553:'ii any mental or psychological disorder such as mental retardation, organic brain syndrome, emotional or mental illness, and specific learning',
6554:'disabilities. the term physical or mental impairment includes, but is not limited to, such diseases and conditions as orthopedic, visual,',
6555:'speech and hearing impairments, cerebral palsy, epilepsy, muscular dystrophy, multiple sclerosis, cancer, heart disease, diabetes, mental retardation, emotional illness, drug',
6556:'addiction and alcoholism. 2 major life activities includes functions such as caring for one’s self, performing manual tasks, walking, seeing,',
6557:'hearing, speaking, breathing, learning, and working. 3 has a record of such an impairment means has a history of, or',
6558:'has been misclassified as having, a mental or physical impairment that substantially limits one or more of the individual’s major',
6559:'life activities. 4 is regarded as having an impairment means— i has a physical or mental impairment that does not',
6560:'substantially limit major life activities but is treated by the agency as constituting such a limitation; ii has a physical',
6561:'or mental impairment that substantially limits major life activities only as a result of the at31 cfr subtitle a 7–1–16',
6562:'edition titudes of others toward such impairment; or iii has none of the impairments defined in subparagraph 1 of this',
6563:'definition but is treated by the agency as having such an impairment. g qualified individual with handicaps means—1 with respect',
6564:'to an agency program or activity under which a person is required to perform services or to achieve a level',
6565:'of accomplishment, an individual with handicaps who meets the essential eligibility requirements and who can achieve the purpose of the',
6566:'program or activity without modifications in the program or activity that the agency can demonstrate would result in a fundamental',
6567:'alteration in the nature of the program; and 2 with respect to any other program or activity, an individual with',
6568:'handicaps who meets the essential eligibility requirements for participation in, or receipt of benefits from, that program or activity; and',
6569:'3 for purposes of employment, ‘‘qualified handicapped person’’ is defined in 29 cfr 1613.702f, which is made applicable to this',
6570:'part by § 17.140. h section 504 means section 504 of the rehabilitation act of 1973 pub. l. 93–112, 87',
6571:'stat. 394 29 u.s.c. 794, as amended. as used in this part, section 504 applies only to programs or activities',
6572:'conducted by executive agencies and not to federally assisted programs. §§ 17.104–17.109 [reserved] § 17.110 selfevaluation. a the agency shall,',
6573:'by two years after the effective date of this part, evaluate its current policies and practices, and the effects thereof,',
6574:'to determine if they meet the requirements of this part. to the extent modification of any such policy and practice',
6575:'is required, the agency shall proceed to make the necessary modifications. b the agency shall provide an opportunity to interested',
6576:'persons, including individuals with handicaps or organizations representing individuals with handicaps, to participate in the self evaluation process. c the',
6577:'agency shall, until three years following the completion of the selfevaluation, maintain on file and make available for public inspection:',
6578:'200 office of the secretary of the treasury 1 a description of areas examined and any problems identified; and 2',
6579:'a description of any modifications made; and 3 a list of participants in the self evaluation process. § 17.111 notice.',
6580:'the agency shall make available to all treasury employees, and to all interested persons, as appropriate, information regarding the provisions',
6581:'of this part and its applicability to the programs or activities conducted by the agency, and make such information available',
6582:'to them in such a manner as is necessary to apprise them of the protections against discrimination assured them by',
6583:'section 504 and this part. §§ 17.112–17.129 [reserved] § 17.130 general prohibitions against discrimination. a no qualified individual with handicaps',
6584:'in the united states, shall, by reason of his or her handicap, be excluded from the participation in, be denied',
6585:'the benefits of, or otherwise be subjected to discrimination under any program or activity conducted by the agency. b1 the',
6586:'agency, in providing any aid, benefit, or service, may not directly or through contractual, licensing, or other arrangements, on the',
6587:'basis of handicap— i deny a qualified individual with handicaps the opportunity to participate in or benefit from the aid,',
6588:'benefit, or service; ii afford a qualified individual with handicaps an opportunity to participate in or benefit from the aid,',
6589:'benefit, or service that is not equal to that afforded others; iii provide a qualified individual with handicaps with an',
6590:'aid, benefit, or service that is not as effective in affording equal opportunity to obtain the same result, to gain',
6591:'the same benefit, or to reach the same level of achievement as that provided to others; iv provide different or',
6592:'separate aid, benefits or services to individuals with handicaps or to any class of individuals with handicaps than is provided',
6593:'to others unless such action is necessary to provide qualified individuals with § 17.130 handicaps with aid, benefits or services',
6594:'that are as effective as those provided to others; v deny a qualified individual with handicaps the opportunity to participate',
6595:'as a member of planning or advisory boards; or vi otherwise limit a qualified individual with handicaps in the enjoyment',
6596:'of any right, privilege, advantage, or opportunity enjoyed by others receiving the aid, benefit, or service. 2 for purposes of',
6597:'this part, aids, benefits, and services, to be equally effective, are not required to produce the identical result or level',
6598:'of achievement for individuals with handicaps and for nonhandicapped persons, but must afford individuals with handicaps equal opportunity to obtain',
6599:'the same result, to gain the same benefit, or to reach the same level of achievement in the most integrated',
6600:'setting appropriate to the individual’s needs. 3 even if the agency is permitted, under paragraph b1iv of this section, to',
6601:'operate a separate or different program for individuals with handicaps or for any class of individuals with handicaps, the agency',
6602:'must permit any qualified individual with handicaps who wishes to participate in the program that is not separate or different',
6603:'to do so. 4 the agency may not, directly or through contractual or other arrangements, utilize criteria or methods of',
6604:'administration the purpose or effect of which would— i subject qualified individuals with handicaps to discrimination on the basis of',
6605:'handicap; or ii defeat or substantially impair accomplishment of the objectives of a program or activity with respect to individuals',
6606:'with handicaps. 5 the agency may not, in determining the site or location of a facility, make selections the purpose',
6607:'or effect of which would— i exclude individuals with handicaps from, deny them the benefits of, or otherwise subject them',
6608:'to discrimination under any program or activity conducted by the agency; or ii defeat or substantially impair the accomplishment of',
6609:'the objectives of a program or activity with respect to individuals with handicaps. 201 §§ 17.131–17.139 6 the agency, in',
6610:'the selection of procurement contractors, may not use criteria that subject qualified individuals with handicaps to discrimination on the basis',
6611:'of handicap. 7 the agency may not administer a licensing or certification program in a manner that subjects qualified individuals',
6612:'with handicaps to discrimination on the basis of handicap, nor may the agency establish requirements for the programs or activities',
6613:'of licensees or certified entities that subject qualified individuals with handicaps to discrimination on the basis of handicap. however, the',
6614:'programs or activities of entities that are licensed or certified by the agency are not, themselves, covered by this part.',
6615:'c the exclusion of nonhandicapped persons from the benefits of a program limited by federal statute or executive order to',
6616:'individuals with handicaps or the exclusion of a specific class of individuals with handicaps from a program limited by federal',
6617:'statute or executive order to a different class of individuals with handicaps is not prohibited by this part. d the',
6618:'agency shall administer programs and activities in the most integrated setting appropriate to the needs of qualified individuals with handicaps.',
6619:'§§ 17.131–17.139 [reserved] § 17.140 employment. no qualified individual with handicaps shall, on the basis of handicap, be subjected to',
6620:'discrimination in employment under any program or activity conducted by the department. the definitions, requirements and procedures of section 501',
6621:'of the rehabilitation act of 1973 29 u.s.c. 791, as established by the equal employment opportunity commission in 29 cfr',
6622:'part 1613, shall apply to employment of federally conducted programs or activities. §§ 17.141–17.148 [reserved] § 17.149 program accessibility: discrimination',
6623:'prohibited. except as otherwise provided in § 17.150, no qualified individual with handicaps shall, because the agency’s facilities are inaccessible',
6624:'to or unusable by individuals with handicaps, be 31 cfr subtitle a 7–1–16 edition denied the benefits of, be excluded',
6625:'from participation in, or otherwise be subjected to discrimination under any program or activity conducted by the agency. § 17.150',
6626:'program accessibility; existing facilities. a general. the agency shall operate each program or activity so that the program or activity,',
6627:'when viewed in its entirety, is readily accessible to and usable by individuals with handicaps. this paragraph does not require',
6628:'the agency— 1 to make structural alterations in each of its existing facilities in order to make them accessible to',
6629:'and usable by individuals with handicaps where other methods are effective in achieving compliance with this section; or 2 to',
6630:'take any action that it can demonstrate would result in a fundamental alteration in the nature of a program or',
6631:'activity or in undue financial and administrative burdens. in those circumstances where agency personnel believe that the proposed action would',
6632:'fundamentally alter the program or activity or would result in undue financial and administrative burdens, the agency has the burden',
6633:'of proving that compliance with the § 17.150a would result in such alteration or burdens. the decision that compliance would',
6634:'result in such alteration or burdens must be made by the agency head or his or her designee after considering',
6635:'all agency resources available for use in the funding and operation of the conducted program or activity and must be',
6636:'accompanied by a written statement of the reasons for reaching that conclusion. if an action would result in such an',
6637:'alteration or such burdens, the agency shall take any other action that would not result in such an alteration or',
6638:'such burdens but would nevertheless ensure that individuals with handicaps receive the benefits and services of the program or activity.',
6639:'b methods. the agency may comply with the requirements of this section through such means as redesign of equipment, reassignment',
6640:'of services to accessible buildings, assignment of 202 office of the secretary of the treasury aides to beneficiaries, home visits,',
6641:'delivery of services at alternate accessible sites, alteration of existing facilities and construction of new facilities, use of accessible rolling',
6642:'stock, or any other methods that result in making its programs or activities readily accessible to and usable by individuals',
6643:'with handicaps. the agency, in making alterations to existing buildings, shall meet accessibility requirements to the extent compelled by the',
6644:'architectural barriers act of 1968, as amended 42 u.s.c. 4151–4157, and any regulations implementing it. in choosing among available methods',
6645:'for meeting the requirements of this section, the agency shall give priority to those methods that offer programs and activities',
6646:'to qualified individuals with handicaps in the most integrated setting appropriate. c time period for compliance. the agency shall comply',
6647:'with the obligations established under this section within sixty 60 days of the effective date of this part except that',
6648:'where structural changes in facilities are undertaken, such changes in facilities are undertaken, such changes shall be made within three',
6649:'years of the effective date of this part, but in any event as expeditiously as possible. d transition plan. in',
6650:'the event that structural changes to facilities will be undertaken to achieve program accessibility, the agency shall develop within six',
6651:'months of the effective date of this part, a transition plan setting forth the steps necessary to complete such changes.',
6652:'the agency shall provide an opportunity to interested persons, including individuals with handicaps or organizations representing individuals with handicaps, to',
6653:'participate in the development of the transition plan by submitting comments both telephonic and written. a copy of the transition',
6654:'plan shall be made available for public inspection. the plan shall at a minimum— 1 identify physical obstacles in the',
6655:'agency’s facilities that limit the physical accessibility of its programs or activities to individuals with handicaps; 2 describe in detail',
6656:'the methods that will be used to make the facilities accessible; § 17.160 3 specify the schedule for taking the',
6657:'steps necessary to achieve compliance with this section and, if the time period of the transition plan is longer than',
6658:'one year, identify steps that will be taken during each year of the transition period; and 4 indicate the official',
6659:'responsible for implementation of the plan. § 17.151 program accessibility: new construction and alterations. each building or part of a',
6660:'building that is constructed or altered by, on behalf of, or for the use of the agency shall be designed,',
6661:'constructed, or altered so as to be readily accessible to and usable by individuals with handicaps. the definitions, requirements, and',
6662:'standards of the architectural barriers act 42 u.s.c. 4151–4157, as established in 41 cfr 101–19.600 through 101– 19.607 apply to',
6663:'buildings covered by this section. §§ 17.152–17.159 [reserved] § 17.160 communications. a the agency shall take appropriate steps to effectively',
6664:'communicate with applicants, participants, personnel of other federal entities, and members of the public. 1 the agency shall furnish appropriate',
6665:'auxiliary aids where necessary to afford an individual with handicaps an equal opportunity to participate in, and enjoy the benefits',
6666:'of, a program or activity conducted by the agency. i in determining what type of auxiliary aid is necessary, the',
6667:'agency shall give primary consideration to the requests of the individual with handicaps. ii the agency need not provide individually',
6668:'prescribed devices, readers for personal use or study, or other devices of a personal nature to applicants or participants in',
6669:'programs. 2 where the agency communicates with applicants and beneficiaries by telephone, the agency shall use telecommunication devices for deaf',
6670:'persons tdd’s or equally effective telecommunication systems to communicate with persons with impaired hearing. 203 §§ 17.161–17.169 b the agency',
6671:'shall make available to interested persons, including persons with impaired vision or hearing, information as to the existence and location',
6672:'of accessible services, activities, and facilities. c the agency shall post notices at a primary entrance to each of its',
6673:'inaccessible facilities, directing users to an accessible facility, or to a location at which they can obtain information about accessible',
6674:'facilities. the international symbol for accessibility shall be used at each primary entrance of an accessible facility. d this section',
6675:'does not require the agency to take any action that it can demonstrate would result in a fundamental alteration in',
6676:'the nature of a program or activity or in undue financial and administrative burdens. in those circumstances where agency personnel',
6677:'believe that the proposed action would fundamentally alter the program or activity or would result in undue financial and administrative',
6678:'burdens, the agency has the burden of proving that compliance with § 17.160 would result in such alteration or burdens.',
6679:'the decision that compliance would result in such alteration or burdens must be made by the agency head or his',
6680:'or her designee after considering all resources available for use in the funding and operation of the conducted program or',
6681:'activity and must be accompanied by a written statement of the reasons for reaching that conclusion. if an action required',
6682:'to comply with this section would result in such an alteration or such burdens, the agency shall take any other',
6683:'action that would not result in such an alteration or such burdens but would nevertheless ensure that, to the maxium',
6684:'extent possible, individuals with handicaps receive the benefits and services of the program or activity. §§ 17.161–17.169 [reserved] § 17.170',
6685:'compliance procedures. a except as provided in paragraph b of this section, this section applies to all allegations of discrimination',
6686:'on the basis of handicap in programs and activities conducted by the agency. b the agency shall process complaints alleging',
6687:'violations of section 31 cfr subtitle a 7–1–16 edition 504 with respect to employment according to the procedures established by',
6688:'the equal employment opportunity commission in 29 cfr part 1613 pursuant to section 501 of the rehabilitation act of 1973',
6689:'29 u.s.c. 791. c all other complaints alleging violations of section 504 may be sent to the director, office of',
6690:'equal opportunity program, department of the treasury, 1500 pennsylvania avenue, nw., washington, dc 20220. the deputy assistant secretary for departmental',
6691:'finance and management shall be responsible for coordinating implementation of this section. d1 any person who believes that he or',
6692:'she has been subjected to discrimination prohibited by this part may by him or herself or by his or her',
6693:'authorized representative file a complaint. any person who believes that any specific class of persons has been subjected to discrimination',
6694:'prohibited by this part and who is a member of that class or the authorized representative of a member of',
6695:'that class may file a complaint. 2 the agency shall accept and investigate all complete complaints over which it has',
6696:'jurisdiction. 3 all complete complaints must be filed within 180 days of the alleged act of discrimination. the agency may',
6697:'extend this time period for good cause. e if the agency receive a complaint over which it does not have',
6698:'jurisdiction, it shall promptly notify the complainant and shall make reasonable efforts to refer the complaint to the appropriate government',
6699:'entity. f the agency shall notify the architectural and transportation barriers compliance board upon receipt of any complaint alleging that',
6700:'a building or facility that is subject to the architectural barriers act of 1968, as amended 42 u.s.c. 4151–4157, is',
6701:'not readily accessible to and usable by individuals with handicaps. g1 within 180 days of the receipt of a complete',
6702:'complaint over which it has jurisdiction, the agency shall notify the complainant of the results of the investigation in a',
6703:'letter containing— i findings of fact and conclusions of law; ii a description of a remedy for each violation found;',
6704:'and 204 office of the secretary of the treasury iii a notice of the right to appeal. 2 agency employees',
6705:'are required to cooperate in the investigation and attempted resolution of complaints. employees who are required to participate in any',
6706:'investigation under this section shall do so as part of their official duties and during the course of regular duty',
6707:'hours. 3 if a complaint is resolved informally, the terms of the agreement shall be reduced to writing and made',
6708:'part of the complaint file, with a copy of the agreement provided to the complainant. the written agreement shall describe',
6709:'the subject matter of the complaint and any corrective action to which the parties have agreed. h appeals of the',
6710:'findings of fact and conclusions of law or remedies must be filed by the complainant within 60 days of receipt',
6711:'from the agency of the letter required by § 17.170g. the agency may extend this time for good cause. i',
6712:'timely appeals shall be accepted and processed by the director, human resources directorate, or his or her designee, who will',
6713:'issue the final agency decision which may include appropriate corrective action to be taken by the agency. j the agency',
6714:'shall notify the complainant of the results of the appeal within 30 days of the receipt of the appeal. if',
6715:'the agency determines that it needs additional information from the complainant, it shall have 30 days from the date it',
6716:'received the additional information to make its determination on the appeal. k the time limits cited in paragraphs g and',
6717:'j of this section may be extended for an individual case when the assistant secretary for departmental finance and management',
6718:'determines that there is good cause, based on the particular circumstances of that case, for the extension. l the agency',
6719:'may delegate its authority for conducting complaint investigations to other federal agencies or may contract with a nongovernment investigator to',
6720:'perform the investigation, but the authority for making the final determination may not be delegated to another agency. § 18.2',
6721:'§§ 17.171–17.999 [reserved] part 18—officials designated to perform the functions and duties of certain offices in case of absence, disability,',
6722:'or vacancy sec. 18.1 designation of first assistants. 18.2 exceptions. authority: 5 u.s.c. 301; 31 u.s.c. 321. source: 64 fr',
6723:'62112, nov. 16, 1999, unless otherwise noted. § 18.1 designation of first assistants. except as provided in § 18.2, every',
6724:'office within the department of the treasury including its bureaus to which appointment is required to be made by the',
6725:'president with the advice and consent of the senate ‘‘pas office’’ may have a first assistant within the meaning of',
6726:'5 u.s.c. 3345–3349d. a where there is a position of principal deputy to the pas office, the principal deputy shall',
6727:'be the first assistant. b where there is only one deputy position to the pas office, the official in that',
6728:'position shall be the first assistant. c where neither paragraph a nor b of this section is applicable to the',
6729:'pas office, the secretary of the treasury may designate in writing the first assistant. § 18.2 exceptions. a section 18.1',
6730:'shall not apply: 1 when a statute which meets the requirements of 5 u.s.c. 3347a prescribes another means for authorizing',
6731:'an officer or employee to perform the functions and duties of a pas office in the department temporarily in an',
6732:'acting capacity; and 2 to the office of a member of the internal revenue service oversight board. b the inspector',
6733:'general of the department of the treasury shall determine any arrangements for the temporary performance of the functions and duties',
6734:'of the inspector general of the department of the treasury when that office is vacant. 205 pt. 19 c the',
6735:'treasury inspector general for tax administration shall determine any arrangements for the temporary performance of the functions and duties of',
6736:'the treasury inspector general for tax administration when that office is vacant. part 19—governmentwide debarment and suspension nonprocurement sec. 19.25',
6737:'how is this part organized? 19.50 how is this part written? 19.75 do terms in this part have special meanings?',
6738:'subpart a—general 19.100 what does this part do? 19.105 does this part apply to me? 19.110 what is the purpose',
6739:'of the non procurement debarment and suspension system? 19.115 how does an exclusion restrict a person’s involvement in covered transactions?',
6740:'19.120 may we grant an exception to let an excluded person participate in a covered transaction? 19.125 does an exclusion',
6741:'under the non procurement system affect a person’s eligibility for federal procurement contracts? 19.130 does exclusion under the federal procurement',
6742:'system affect a person’s eligibility to participate in nonprocurement transactions? 19.135 may the department of the treasury exclude a person',
6743:'who is not currently participating in a nonprocurement transaction? 19.140 how do i know if a person is excluded? 19.145',
6744:'does this part address persons who are disqualified, as well as those who are excluded from nonprocurement transactions? subpart b—covered',
6745:'transactions 19.200 what is a covered transaction? 19.205 why is it important to know if a particular transaction is a',
6746:'covered transaction? 19.210 which nonprocurement transactions are covered transactions? 19.215 which nonprocurement transactions are not covered transactions? 19.220 are any',
6747:'procurement contracts included as covered transactions? 19.225 how do i know if a transaction in which i may participate is',
6748:'a covered transaction? 31 cfr subtitle a 7–1–16 edition subpart c—responsibilities of participants regarding transactions doing business with other persons',
6749:'19.300 what must i do before i enter into a covered transaction with another person at the next lower tier?',
6750:'19.305 may i enter into a covered transaction with an excluded or disqualified person? 19.310 what must i do if',
6751:'a federal agency excludes a person with whom i am already doing business in a covered transaction? 19.315 may i',
6752:'use the services of an excluded person as a principal under a covered transaction? 19.320 must i verify that principals',
6753:'of my covered transactions are eligible to participate? 19.325 what happens if i do business with an excluded person in',
6754:'a covered transaction? 19.330 what requirements must i pass down to persons at lower tiers with whom i intend to',
6755:'do business? disclosing information—primary tier participants 19.335 what information must i provide before entering into a covered transaction with the',
6756:'department of the treasury? 19.340 if i disclose unfavorable information required under § 19.335, will i be prevented from participating',
6757:'in the transaction? 19.345 what happens if i fail to disclose the information required under § 19.335? 19.350 what must',
6758:'i do if i learn of the information required under § 19.335 after entering into a covered transaction with the',
6759:'department of the treasury? disclosing information—lower tier participants 19.355 what information must i provide to a higher tier participant before',
6760:'entering into a covered transaction with that participant? 19.360 what happens if i fail to disclose the information required under',
6761:'§ 19.355? 19.365 what must i do if i learn of information required under § 19.355 after entering into a',
6762:'covered transaction with a higher tier participant? subpart d—responsibilities of department of the treasury officials regarding transactions 19.400 may i',
6763:'enter into a transaction with an excluded or disqualified person? 19.405 may i enter into a covered transaction with a',
6764:'participant if a principal of the transaction is excluded? 206 office of the secretary of the treasury 19.410 may i',
6765:'approve a participant’s use of the services of an excluded person? 19.415 what must i do if a federal agency',
6766:'excludes the participant or a principal after i enter into a covered transaction? 19.420 may i approve a transaction with',
6767:'an excluded or disqualified person at a lower tier? 19.425 when do i check to see if a person is',
6768:'excluded or disqualified? 19.430 how do i check to see if a person is excluded or disqualified? 19.435 what must',
6769:'i require of a primary tier participant? 19.440 what method do i use to communicate those requirements to participants? 19.445',
6770:'what action may i take if a primary tier participant knowingly does business with an excluded or disqualified person? 19.450',
6771:'what action may i take if a primary tier participant fails to disclose the information required under § 19.335? 19.455',
6772:'what may i do if a lower tier participant fails to disclose the information required under § 19.355 to the',
6773:'next higher tier? subpart e—excluded parties list system 19.500 what is the purpose of the excluded parties list system epls?',
6774:'19.505 who uses the epls? 19.510 who maintains the epls? 19.515 what specific information is in the epls? 19.520 who',
6775:'places the information into the epls? 19.525 whom do i ask if i have questions about a person in the',
6776:'epls? 19.530 where can i find the epls? subpart f—general principles relating to suspension and debarment actions 19.600 how do',
6777:'suspension and debarment actions start? 19.605 how does suspension differ from debarment? 19.610 what procedures does the department of the',
6778:'treasury use in suspension and debarment actions? 19.615 how does the department of the treasury notify a person of a',
6779:'suspension and debarment action? 19.620 do federal agencies coordinate suspension and debarment actions? 19.625 what is the scope of a',
6780:'suspension or debarment action? 19.630 may the department of the treasury impute the conduct of one person to another? 19.635',
6781:'may the department of the treasury settle a debarment or suspension action? 19.640 may a settlement include a voluntary exclusion?',
6782:'pt. 19 19.645 do other federal agencies know if the department of the treasury agrees to a voluntary exclusion? subpart',
6783:'g—suspension 19.700 when may the suspending official issue a suspension? 19.705 what does the suspending official consider in issuing a',
6784:'suspension? 19.710 when does a suspension take effect? 19.715 what notice does the suspending official give me if i am',
6785:'suspended? 19.720 how may i contest a suspension? 19.725 how much time do i have to contest a suspension? 19.730',
6786:'what information must i provide to the suspending official if i contest a suspension? 19.735 under what conditions do i',
6787:'get an additional opportunity to challenge the facts on which the suspension is based? 19.740 are suspension proceedings formal? 19.745',
6788:'how is factfinding conducted? 19.750 what does the suspending official consider in deciding whether to continue or terminate my suspension?',
6789:'19.755 when will i know whether the suspension is continued or terminated? 19.760 how long may my suspension last? subpart',
6790:'h—debarment 19.800 what are the causes for debarment? 19.805 what notice does the debarring official give me if i am',
6791:'proposed for debarment? 19.810 when does a debarment take effect? 19.815 how may i contest a proposed debarment? 19.820 how',
6792:'much time do i have to contest a proposed debarment? 19.825 what information must i provide to the debarring official',
6793:'if i contest a proposed debarment? 19.830 under what conditions do i get an additional opportunity to challenge the facts',
6794:'on which the proposed debarment is based? 19.835 are debarment proceedings formal? 19.840 how is factfinding conducted? 19.845 what does',
6795:'the debarring official consider in deciding whether to debar me? 19.850 what is the standard of proof in a debarment',
6796:'action? 19.855 who has the burden of proof in a debarment action? 19.860 what factors may influence the debarring official’s',
6797:'decision? 19.865 how long may my debarment last? 19.870 when do i know if the debarring official debars me? 19.875',
6798:'may i ask the debarring official to reconsider a decision to debar me? 19.880 what factors may influence the debarring',
6799:'official during reconsideration? 19.885 may the debarring official extend a debarment? 207 § 19.25 subpart i—definitions 19.900 adequate evidence. 19.905',
6800:'affiliate. 19.910 agency. 19.915 agent or representative. 19.920 civil judgment. 19.925 conviction. 19.930 debarment. 19.935 debarring official. 19.940 disqualified. 19.945',
6801:'excluded or exclusion. 19.950 excluded parties list system. 19.955 indictment. 19.960 ineligible or ineligibility. 19.965 legal proceedings. 19.970 nonprocurement transaction.',
6802:'19.975 notice. 19.980 participant. 19.985 person. 19.990 preponderance of the evidence. 19.995 principal. 19.1000 respondent. 19.1005 state. 19.1010 suspending official.',
6803:'31 cfr subtitle a 7–1–16 edition 19.1015 suspension. 19.1020 voluntary exclusion or voluntarily excluded. subpart j [reserved] appendix to part',
6804:'19—covered transactions authority: sec. 2455, pub. l. 103–355, 108 stat. 3327 31 u.s.c. 6101 note; e.o. 11738 3 cfr, 1973',
6805:'comp., p. 799; e.o. 12549 3 cfr, 1986 comp., p. 189; e.o. 12689 3 cfr, 1989 comp., p. 235. source:',
6806:'68 fr 66544, 66605, 66607, nov. 26, 2003, unless otherwise noted. § 19.25 how is this part organized? a this',
6807:'part is subdivided into ten subparts. each subpart contains information related to a broad topic or specific audience with special',
6808:'responsibilities, as shown in the following table: in subpart . . . you will find provisions related to . .',
6809:'. a general information about this rule. b the types of department of the treasury transactions that are covered by',
6810:'the governmentwide non procurement suspension and debarment system. c the responsibilities of persons who participate in covered transactions. d the',
6811:'responsibilities of department of the treasury officials who are authorized to enter into covered transactions. e the responsibilities of federal',
6812:'agencies for the excluded parties list system disseminated by the general services administration. f the general principles governing suspension, debarment,',
6813:'voluntary exclusion and settlement. g suspension actions. h debarment actions. i definitions of terms used in this part. j [reserved]',
6814:'b the following table shows which subparts may be of special interest to you, depending on who you are: if',
6815:'you are . . . see subparts . . . 1 a participant or principal in a nona, b, c,',
6816:'and i. procurement transaction. 2 a respondent in a suspension action a, b, f, g and i. 3 a respondent',
6817:'in a debarment action a, b, f, h and i. 4 a suspending official a, b, d, e, f, g',
6818:'and i. 5 a debarring official a, b, d, e, f, h and i. 6 a n department of the',
6819:'treasury ofa, b, d, e and i. ficial authorized to enter into a covered transaction. 7 reserved j. § 19.50',
6820:'how is this part written? a this part uses a ‘‘plain language’’ format to make it easier for the general',
6821:'public and business community to use. the section headings and text, often in the form of questions and answers, must',
6822:'be read together. b pronouns used within this part, such as ‘‘i’’ and ‘‘you,’’ change from subpart to subpart depending',
6823:'on the audience being addressed. the pronoun ‘‘we’’ always is the department of the treasury. c the ‘‘covered transactions’’ diagram',
6824:'in the appendix to this part shows the levels or ‘‘tiers’’ at which the department of the treasury enforces an',
6825:'exclusion under this part. § 19.75 do terms in this part have special meanings? this part uses terms throughout the',
6826:'text that have special meaning. those terms are defined in subpart i of this part. for example, three important terms',
6827:'are— 208 office of the secretary of the treasury a exclusion or excluded, which refers only to discretionary actions taken',
6828:'by a suspending or debarring official under this part or the federal acquisition regulation 48 cfr part 9, subpart 9.4;',
6829:'b disqualification or disqualified, which refers to prohibitions under specific statutes, executive orders other than executive order 12549 and executive',
6830:'order 12689, or other authorities. disqualifications frequently are not subject to the discretion of an agency official, may have a',
6831:'different scope than exclusions, or have special conditions that apply to the disqualification; and c ineligibility or ineligible, which generally',
6832:'refers to a person who is either excluded or disqualified. subpart a—general § 19.100 what does this part do? this',
6833:'part adopts a governmentwide system of debarment and suspension for department of the treasury non procurement activities. it also provides',
6834:'for reciprocal exclusion of persons who have been excluded under the federal acquisition regulation, and provides for the consolidated listing',
6835:'of all persons who are excluded, or disqualified by statute, executive order, or other legal authority. this part satisfies the',
6836:'requirements in section 3 of executive order 12549, ‘‘debarment and suspension’’ 3 cfr 1986 comp., p. 189, executive order 12689,',
6837:'‘‘debarment and suspension’’ 3 cfr 1989 comp., p. 235 and 31 u.s.c. 6101 note section 2455, public law 103–355, 108',
6838:'stat. 3327. § 19.105 does this part apply to me? portions of this part see table at § 19.25b apply',
6839:'to you if you are an— a person who has been, is, or may reasonably be expected to be, a',
6840:'participant or principal in a covered transaction; b respondent a person against whom the department of the treasury has initiated',
6841:'a debarment or suspension action; c department of the treasury debarring or suspending official; or d department of the treasury',
6842:'official who is authorized to enter into § 19.120 covered transactions with nonfederal parties. § 19.110 what is the purpose',
6843:'of the nonprocurement debarment and suspension system? a to protect the public interest, the federal government ensures the integrity of',
6844:'federal programs by conducting business only with responsible persons. b a federal agency uses the non procurement debarment and suspension',
6845:'system to exclude from federal programs persons who are not presently responsible. c an exclusion is a serious action that',
6846:'a federal agency may take only to protect the public interest. a federal agency may not exclude a person or',
6847:'commodity for the purposes of punishment. § 19.115 how does an exclusion restrict a person’s involvement in covered transactions? with',
6848:'the exceptions stated in §§ 19.120, 19.315, and 19.420, a person who is excluded by the department of the treasury',
6849:'or any other federal agency may not: a be a participant in an department of the treasury transaction that is',
6850:'a covered transaction under subpart b of this part; b be a participant in a transaction of any other federal',
6851:'agency that is a covered transaction under that agency’s regulation for debarment and suspension; or c act as a principal',
6852:'of a person participating in one of those covered transactions. § 19.120 may we grant an exception tolet an excluded',
6853:'person participate in a covered transaction? a the secretary of the treasury may grant an exception permitting an excluded person',
6854:'to participate in a particular covered transaction. if the secretary of the treasury grants an exception, the exception must be',
6855:'in writing and state the reasons for deviating from the governmentwide policy in executive order 12549. b an exception granted',
6856:'by one agency for an excluded person does not extend to the covered transactions of another agency. 209 § 19.125',
6857:'§ 19.125 does an exclusion under the nonprocurement system affect a person’s eligibility for federal procurement contracts? if any federal',
6858:'agency excludes a person under its nonprocurement common rule on or after august 25, 1995, the excluded person is also',
6859:'ineligible to participate in federal procurement transactions under the far. therefore, an exclusion under this part has reciprocal effect in',
6860:'federal procurement transactions. § 19.130 does exclusion under the federal procurement system affect aperson’s eligibility to participate in nonprocurement transactions?',
6861:'if any federal agency excludes a person under the far on or after august 25, 1995, the excluded person is',
6862:'also ineligible to participate in nonprocurement covered transactions under this part. therefore, an exclusion under the far has reciprocal effect',
6863:'in federal nonprocurement transactions. § 19.135 may the department of the treasury exclude a person who is not currently participating',
6864:'in a nonprocurement transaction? given a cause that justifies an exclusion under this part, we may exclude any person who',
6865:'has been involved, is currently involved, or may reasonably be expected to be involved in a covered transaction. § 19.140',
6866:'how do i know if a person isexcluded? check the excluded parties list system epls to determine whether a person',
6867:'is excluded. the general services administration gsa maintains the epls and makes it available, as detailed in subpart e of',
6868:'this part. when a federal agency takes an action to exclude a person under the nonprocurement or procurement debarment and',
6869:'suspension system, the agency enters the information about the excluded person into the epls. § 19.145 does this part address',
6870:'persons who are disqualified, as well asthose who are excluded from non procurement transactions? except if provided for in subpart',
6871:'j of this part, this part— 31 cfr subtitle a 7–1–16 edition a addresses disqualified persons only to— 1 provide',
6872:'for their inclusion in the epls; and 2 state responsibilities of federal agencies and participants to check for disqualified persons',
6873:'before entering into covered transactions. b does not specify the— 1 department of the treasury transactions for which a disqualified',
6874:'person is ineligible. those transactions vary on a casebycase basis, because they depend on the language of the specific statute,',
6875:'executive order, or regulation that caused the disqualification; 2 entities to which the disqualification applies; or 3 process that the',
6876:'agency uses to disqualify a person. unlike exclusion, disqualification is frequently not a discretionary action that a federal agency takes.',
6877:'subpart b—covered transactions § 19.200 what is a covered transaction? a covered transaction is a non procurement or procurement transaction',
6878:'that is subject to the prohibitions of this part. it may be a transaction at— a the primary tier, between',
6879:'a federal agency and a person see appendix to this part; or b a lower tier, between a participant in',
6880:'a covered transaction and another person. § 19.205 why is it important if a particular transaction is a covered transaction?',
6881:'the importance of a covered transaction depends upon who you are. a as a participant in the transaction, you have',
6882:'the responsibilities laid out in subpart c of this part. those include responsibilities to the person or federal agency at',
6883:'the next higher tier from whom you received the transaction, if any. they also include responsibilities if you subsequently enter',
6884:'into other covered transactions with persons at the next lower tier. b as a federal official who enters into a',
6885:'primary tier transaction, you have the responsibilities laid out in subpart d of this part. 210 office of the secretary',
6886:'of the treasury c as an excluded person, you may not be a participant or principal in the transaction unless—',
6887:'1 the person who entered into the transaction with you allows you to continue your involvement in a transaction that',
6888:'predates your exclusion, as permitted under § 19.310 or § 19.415; or 2 an department of the treasury official obtains',
6889:'an exception from the secretary of the treasury to allow you to be involved in the transaction, as permitted under',
6890:'§ 19.120. § 19.210 which nonprocurement transactions are covered transactions? all nonprocurement transactions, as defined in § 19.970, are covered',
6891:'transactions unless listed in § 19.215. see appendix to this part. § 19.215 which nonprocurement trans actions are not covered',
6892:'trans actions? the following types of nonprocurement transactions are not covered transactions: a a direct award to— 1 a foreign',
6893:'government or foreign governmental entity; 2 a public international organization; 3 an entity owned in whole or in part or',
6894:'controlled by a foreign government; or 4 any other entity consisting wholly or partially of one or more foreign governments',
6895:'or foreign governmental entities. b a benefit to an individual as a personal entitlement without regard to the individual’s present',
6896:'responsibility but benefits received in an individual’s business capacity are not excepted. for example, if a person receives social security',
6897:'benefits under the supplemental security income provisions of the social security act, 42 u.s.c. 1301 et seq., those benefits are',
6898:'not covered transactions and, therefore, are not affected if the person is excluded. c federal employment. d a transaction that',
6899:'the department of the treasury needs to respond to a national or agencyrecognized emergency or disaster. e a permit, license,',
6900:'certificate, or similar instrument issued as a means to regulate public health, safety, or the § 19.225 environment, unless the',
6901:'department of the treasury specifically designates it to be a covered transaction. f an incidental benefit that results from ordinary',
6902:'governmental operations. g any other transaction if the application of an exclusion to the transaction is prohibited by law. §',
6903:'19.220 are any procurement contracts included as covered transactions? a covered transactions under this part— 1 do not include any',
6904:'procurement contracts awarded directly by a federal agency; but 2 do include some procurement contracts awarded by nonfederal participants in',
6905:'nonprocurement covered transactions see appendix to this part. b specifically, a contract for goods or services is a covered transaction',
6906:'if any of the following applies: 1 the contract is awarded by a participant in a nonprocurement transaction that is',
6907:'covered under § 19.210, and the amount of the contract is expected to equal or exceed $25,000. 2 the contract',
6908:'requires the consent of an department of the treasury official. in that case, the contract, regardless of the amount, always',
6909:'is a covered transaction, and it does not matter who awarded it. for example, it could be a subcontract awarded',
6910:'by a contractor at a tier below a non procurement transaction, as shown in the appendix to this part. 3',
6911:'the contract is for federallyrequired audit services. § 19.225 how do i know if a trans action in which i',
6912:'may participate is a covered transaction? as a participant in a transaction, you will know that it is a covered',
6913:'transaction because the agency regulations governing the transaction, the appropriate agency official, or participant at the next higher tier who',
6914:'enters into the transaction with you, will tell you that you must comply with applicable portions of this part. 211',
6915:'§ 19.300 subpart c—responsibilities of participants regarding transactions doing business with other persons § 19.300 what must i do before',
6916:'i enter into a covered transaction with another person at the next lower tier? when you enter into a covered',
6917:'transaction with another person at the next lower tier, you must verify that the person with whom you intend to',
6918:'do business is not excluded or disqualified. you do this by: a checking the epls; or b collecting a certification',
6919:'from that person if allowed by this rule; or c adding a clause or condition to the covered transaction with',
6920:'that person. § 19.305 may i enter into a coveredtransaction with an excluded or disqualified person? a you as a',
6921:'participant may not enter into a covered transaction with an excluded person, unless the department of the treasury grants an',
6922:'exception under § 19.120. b you may not enter into any transaction with a person who is disqualified from that',
6923:'transaction, unless you have obtained an exception under the disqualifying statute, executive order, or regulation. § 19.310 what must i',
6924:'do if a federal agency excludes a person with whom i am already doing business in a covered transaction? a',
6925:'you as a participant may continue covered transactions with an excluded person if the transactions were in existence when the',
6926:'agency excluded the person. however, you are not required to continue the transactions, and you may consider termination. you should',
6927:'make a decision about whether to terminate and the type of termination action, if any, only after a thorough review',
6928:'to ensure that the action is proper and appropriate. b you may not renew or extend covered transactions other than',
6929:'nocost time extensions with any excluded person, unless the department of the treasury grants an exception under § 19.120. 31',
6930:'cfr subtitle a 7–1–16 edition § 19.315 may i use the services of anexcluded person as a principal under a',
6931:'covered transaction? a you as a participant may continue to use the services of an excluded person as a principal',
6932:'under a covered transaction if you were using the services of that person in the transaction before the person was',
6933:'excluded. however, you are not required to continue using that person’s services as a principal. you should make a decision',
6934:'about whether to discontinue that person’s services only after a thorough review to ensure that the action is proper and',
6935:'appropriate. b you may not begin to use the services of an excluded person as a principal under a covered',
6936:'transaction unless the department of the treasury grants an exception under § 19.120. § 19.320 must i verify that principalsof',
6937:'my covered transactions are eligible to participate? yes, you as a participant are responsible for determining whether any of your',
6938:'principals of your covered transactions is excluded or disqualified from participating in the transaction. you may decide the method and',
6939:'frequency by which you do so. you may, but you are not required to, check the epls. § 19.325 what',
6940:'happens if i do business with an excluded person in a covered transaction? if as a participant you knowingly do',
6941:'business with an excluded person, we may disallow costs, annul or terminate the transaction, issue a stop work order, debar',
6942:'or suspend you, or take other remedies as appropriate. § 19.330 what requirements must i pass down to persons at',
6943:'lower tiers with whom i intend to do business? before entering into a covered transaction with a participant at the',
6944:'next lower tier, you must require that participant to— a comply with this subpart as a condition of participation in',
6945:'the transaction. you may do so using any method s, unless § 19.440 requires you to use specific methods. b',
6946:'pass the requirement to comply with this subpart to each person with whom the participant enters into a 212 office',
6947:'of the secretary of the treasury covered transaction at the next lower tier. disclosing information—primary tier participants § 19.335 what',
6948:'information must i provide before entering into a covered transaction with the department of the treasury? before you enter into',
6949:'a covered transaction at the primary tier, you as the participant must notify the department of the treasury office that',
6950:'is entering into the transaction with you, if you know that you or any of the principals for that covered',
6951:'transaction: a are presently excluded or disqualified; b have been convicted within the preceding three years of any of the',
6952:'offenses listed in § 19.800a or had a civil judgment rendered against you for one of those offenses within that',
6953:'time period; c are presently indicted for or otherwise criminally or civilly charged by a governmental entity federal, state or',
6954:'local with commission of any of the offenses listed in § 19.800a; or d have had one or more public',
6955:'transactions federal, state, or local terminated within the preceding three years for cause or default. § 19.340 if i disclose',
6956:'unfavorable information required under § 19.335, will i be prevented from participating in the transaction? as a primary tier participant,',
6957:'your disclosure of unfavorable information about yourself or a principal under § 19.335 will not necessarily cause us to deny',
6958:'your participation in the covered transaction. we will consider the information when we determine whether to enter into the covered',
6959:'transaction. we also will consider any additional information or explanation that you elect to submit with the disclosed information. §',
6960:'19.345 what happens if i fail to disclose information required under § 19.335? if we later determine that you failed',
6961:'to disclose information under § 19.335 that you knew at the time you entered into the covered transaction, we may—',
6962:'§ 19.365 a terminate the transaction for material failure to comply with the terms and conditions of the transaction; or',
6963:'b pursue any other available remedies, including suspension and debarment. § 19.350 what must i do if i learn of',
6964:'information required under § 19.335 after entering into a covered transaction with the department of the treasury? at any time',
6965:'after you enter into a covered transaction, you must give immediate written notice to the department of the treasury office',
6966:'with which you entered into the transaction if you learn either that— a you failed to disclose information earlier, as',
6967:'required by § 19.335; or b due to changed circumstances, you or any of the principals for the transaction now',
6968:'meet any of the criteria in § 19.335. disclosing information—lower tier participants § 19.355 what information must i provide to',
6969:'a higher tier participant before entering into a covered transaction with that participant? before you enter into a covered transaction',
6970:'with a person at the next higher tier, you as a lower tier participant must notify that person if you',
6971:'know that you or any of the principals are presently excluded or disqualified. § 19.360 what happens if i fail',
6972:'to disclose the information required under § 19.355? if we later determine that you failed to tell the person at',
6973:'the higher tier that you were excluded or disqualified at the time you entered into the covered transaction with that',
6974:'person, we may pursue any available remedies, including suspension and debarment. § 19.365 what must i do if i learn',
6975:'of information required under § 19.355 after entering into a covered transaction with a higher tier participant? at any time',
6976:'after you enter into a lower tier covered transaction with a 213 § 19.400 person at a higher tier, you',
6977:'must provide immediate written notice to that person if you learn either that— a you failed to disclose information earlier,',
6978:'as required by § 19.355; or b due to changed circumstances, you or any of the principals for the transaction',
6979:'now meet any of the criteria in § 19.355. subpart d—responsibilities of department of the treasury officials regarding transactions §',
6980:'19.400 may i enter into a transactionwith an excluded or disqualified person? a you as an agency official may not',
6981:'enter into a covered transaction with an excluded person unless you obtain an exception under § 19.120. b you may',
6982:'not enter into any transaction with a person who is disqualified from that transaction, unless you obtain a waiver or',
6983:'exception under the statute, executive order, or regulation that is the basis for the person’s disqualification. § 19.405 may i',
6984:'enter into a covered transaction with a participant if a principal of the transaction is excluded? as an agency official,',
6985:'you may not enter into a covered transaction with a participant if you know that a principal of the transaction',
6986:'is excluded, unless you obtain an exception under § 19.120. § 19.410 may i approve a participant’s use of the',
6987:'services of an excluded person? after entering into a covered transaction with a participant, you as an agency official may',
6988:'not approve a participant’s use of an excluded person as a principal under that transaction, unless you obtain an exception',
6989:'under § 19.120. § 19.415 what must i do if a federal agency excludes the participant or a principal after',
6990:'i enter into a covered transaction? a you as an agency official may continue covered transactions with an excluded person,',
6991:'or under which an excluded person is a principal, if the 31 cfr subtitle a 7–1–16 edition transactions were in',
6992:'existence when the person was excluded. you are not required to continue the transactions, however, and you may consider termination.',
6993:'you should make a decision about whether to terminate and the type of termination action, if any, only after a',
6994:'thorough review to ensure that the action is proper. b you may not renew or extend covered transactions other than',
6995:'nocost time extensions with any excluded person, or under which an excluded person is a principal, unless you obtain an',
6996:'exception under § 19.120. § 19.420 may i approve a transaction with an excluded or disqualified person at a lower',
6997:'tier? if a transaction at a lower tier is subject to your approval, you as an agency official may not',
6998:'approve— a a covered transaction with a person who is currently excluded, unless you obtain an exception under § 19.120;',
6999:'or b a transaction with a person who is disqualified from that transaction, unless you obtain a waiver or exception',
7000:'under the statute, executive order, or regulation that is the basis for the person’s disqualification. § 19.425 when do i',
7001:'check to see if a person is excluded or disqualified? as an agency official, you must check to see if',
7002:'a person is excluded or disqualified before you— a enter into a primary tier covered transaction; b approve a principal',
7003:'in a primary tier covered transaction; c approve a lower tier participant if agency approval of the lower tier participant',
7004:'is required; or d approve a principal in connection with a lower tier transaction if agency approval of the principal',
7005:'is required. § 19.430 how do i check to see if a person is excluded or disqualified? you check to',
7006:'see if a person is excluded or disqualified in two ways: a you as an agency official must check the',
7007:'epls when you take any action listed in § 19.425. b you must review information that a participant gives you,',
7008:'as required by 214 office of the secretary of the treasury § 19.335, about its status or the status of',
7009:'the principals of a transaction. § 19.435 what must i require of a primary tier participant? you as an agency',
7010:'official must require each participant in a primary tier covered transaction to— a comply with subpart c of this part',
7011:'as a condition of participation in the transaction; and b communicate the requirement to comply with subpart c of this',
7012:'part to persons at the next lower tier with whom the primary tier participant enters into covered transactions. § 19.440',
7013:'what method do i use to com municate those requirements to participants? to communicate the requirements, you must include a',
7014:'term or condition in the transaction requiring the participants’ compliance with subpart c of this part and requiring them to',
7015:'include a similar term or condition in lower tier covered transactions. [68 fr 66607, nov. 26, 2003] § 19.445 what',
7016:'action may i take if a primary tier participant knowingly does business with an excluded or disqualified person? if a',
7017:'participant knowingly does business with an excluded or disqualified person, you as an agency official may refer the matter for',
7018:'suspension and debarment consideration. you may also disallow costs, annul or terminate the transaction, issue a stop work order, or',
7019:'take any other appropriate remedy. § 19.450 what action may i take if a primary tier participant fails to disclose',
7020:'the information requiredunder § 19.335? if you as an agency official determine that a participant failed to disclose information, as',
7021:'required by § 19.335, at the time it entered into a covered transaction with you, you may— a terminate the',
7022:'transaction for material failure to comply with the terms and conditions of the transaction; or b pursue any other available',
7023:'remedies, including suspension and debarment. § 19.515 § 19.455 what may i do if a lower tier participant fails to',
7024:'disclose the information required under § 19.355 to the next higher tier? if you as an agency official determine that',
7025:'a lower tier participant failed to disclose information, as required by § 19.355, at the time it entered into a',
7026:'covered transaction with a participant at the next higher tier, you may pursue any remedies available to you, including the',
7027:'initiation of a suspension or debarment action. subpart e—excluded parties listsystem § 19.500 what is the purpose of the excluded',
7028:'parties list system epls? the epls is a widely available source of the most current information about persons who are',
7029:'excluded or disqualified from covered transactions. § 19.505 who uses the epls? a federal agency officials use the epls to',
7030:'determine whether to enter into a transaction with a person, as required under § 19.430. b participants also may, but',
7031:'are not required to, use the epls to determine if— 1 principals of their transactions are excluded or disqualified, as',
7032:'required under § 19.320; or 2 persons with whom they are entering into covered transactions at the next lower tier',
7033:'are excluded or disqualified. c the epls is available to the general public. § 19.510 who maintains the epls? in',
7034:'accordance with the omb guidelines, the general services administration gsa maintains the epls. when a federal agency takes an action',
7035:'to exclude a person under the nonprocurement or procurement debarment and suspension system, the agency enters the information about the',
7036:'excluded person into the epls. § 19.515 what specific information is in the epls? a at a minimum, the epls',
7037:'indicates— 215 § 19.520 1 the full name where available and address of each excluded or disqualified person, in alphabetical',
7038:'order, with cross references if more than one name is involved in a single action; 2 the type of action;',
7039:'3 the cause for the action; 4 the scope of the action; 5 any termination date for the action; 6',
7040:'the agency and name and telephone number of the agency point of contact for the action; and 7 the dun',
7041:'and bradstreet number duns, or other similar code approved by the gsa, of the excluded or disqualified person, if available.',
7042:'b1 the database for the epls includes a field for the taxpayer identification number tin the social security number ssn',
7043:'for an individual of an excluded or disqualified person. 2 agencies disclose the ssn of an individual to verify the',
7044:'identity of an individual, only if permitted under the privacy act of 1974 and, if appropriate, the computer matching and',
7045:'privacy protection act of 1988, as codified in 5 u.s.c. 552a. § 19.520 who places the information into the epls?',
7046:'federal officials who take actions to exclude persons under this part or officials who are responsible for identifying disqualified persons',
7047:'must enter the following information about those persons into the epls: a information required by § 19.515a; b the taxpayer',
7048:'identification number tin of the excluded or disqualified person, including the social security number ssn for an individual, if the',
7049:'number is available and may be disclosed under law; c information about an excluded or disqualified person, generally within five',
7050:'working days, after— 1 taking an exclusion action; 2 modifying or rescinding an exclusion action; 31 cfr subtitle a 7–1–16',
7051:'edition 3 finding that a person is disqualified; or 4 finding that there has been a change in the status',
7052:'of a person who is listed as disqualified. § 19.525 whom do i ask if i have questions about a',
7053:'person in the epls? if you have questions about a person in the epls, ask the point of contact for',
7054:'the federal agency that placed the person’s name into the epls. you may find the agency point of contact from',
7055:'the epls. § 19.530 where can i find the epls? a you may access the epls through the internet, currently',
7056:'at http:// epls.arnet.gov. b as of november 26, 2003, you may also subscribe to a printed version. however, we anticipate',
7057:'discontinuing the printed version. until it is discontinued, you may obtain the printed version by purchasing a yearly subscription from',
7058:'the superintendent of documents, u.s. government printing office, washington, dc 20402, or by calling the government printing office inquiry and',
7059:'order desk at 202 783– 3238. subpart f—general principles re lating to suspension and de barment actions § 19.600 how',
7060:'do suspension and debarment actions start? when we receive information from any source concerning a cause for suspension or debarment,',
7061:'we will promptly report and investigate it. we refer the question of whether to suspend or debar you to our',
7062:'suspending or debarring official for consideration, if appropriate. § 19.605 how does suspension differ from debarment? suspension differs from debarment',
7063:'in that— a suspending official . . . a debarring official . . . a imposes suspension as a temporary',
7064:'status of ineligibility for imposes debarment for a specified period as a final determina procurement and nonprocurement transactions, pending tion',
7065:'that a person is not presently responsible. completion of an investigation or legal proceedings. 216 office of the secretary of',
7066:'the treasury § 19.630 a suspending official . . . b must— 1 have adequate evidence that there may be',
7067:'a cause for debarment of a person; and. 2 conclude that immediate action is necessary to protect the federal interest.',
7068:'c usually imposes the suspension first, and then promptly notifies the suspended person, giving the person an opportunity to contest',
7069:'the suspension and have it lifted. a debarring official . . . must conclude, based on a preponderance of the',
7070:'evidence, that the person has engaged in conduct that warrants debarment. imposes debarment after giving the respondent notice of the',
7071:'action and an opportunity to contest the proposed debarment. § 19.610 what procedures does the department of the treasury use',
7072:'insuspension and debarment actions? in deciding whether to suspend or debar you, we handle the actions as informally as practicable,',
7073:'consistent with principles of fundamental fairness. a for suspension actions, we use the procedures in this subpart and subpart g',
7074:'of this part. b for debarment actions, we use the procedures in this subpart and subpart h of this part.',
7075:'§ 19.615 how does the department of the treasury notify a person of a suspension or debarment action? a the',
7076:'suspending or debarring official sends a written notice to the last known street address, facsimile number, or email address of—',
7077:'1 you or your identified counsel; or 2 your agent for service of process, or any of your partners, officers,',
7078:'directors, owners, or joint venturers. b the notice is effective if sent to any of these persons. § 19.620 do',
7079:'federal agencies coordinate suspension and debarment actions? yes, when more than one federal agency has an interest in a suspension',
7080:'or debarment, the agencies may consider designating one agency as the lead agency for making the decision. agencies are encouraged',
7081:'to establish methods and procedures for coordinating their suspension and debarment actions. § 19.625 what is the scope of a',
7082:'suspension or debarment? if you are suspended or debarred, the suspension or debarment is effective as follows: a your suspension',
7083:'or debarment constitutes suspension or debarment of all of your divisions and other organizational elements from all covered transactions, unless',
7084:'the suspension or debarment decision is limited— 1 by its terms to one or more specifically identified individuals, divisions, or',
7085:'other organizational elements; or 2 to specific types of transactions. b any affiliate of a participant may be included in',
7086:'a suspension or debarment action if the suspending or debarring official— 1 officially names the affiliate in the notice; and',
7087:'2 gives the affiliate an opportunity to contest the action. § 19.630 may the department of thetreasury impute conduct of',
7088:'one person to another? for purposes of actions taken under this rule, we may impute conduct as follows: a conduct',
7089:'imputed from an individual to an organization. we may impute the fraudulent, criminal, or other improper conduct of any officer,',
7090:'director, shareholder, partner, employee, or other individual associated with an organization, to that organization when the improper conduct occurred in',
7091:'connection with the individual’s performance of duties for or on behalf of that organization, or with the organization’s knowledge, approval',
7092:'or acquiescence. the organization’s acceptance of the benefits derived from the conduct is evidence of knowledge, approval or acquiescence. b',
7093:'conduct imputed from an organization to an individual, or between individuals. we may impute the fraudulent, criminal, or other improper',
7094:'conduct of any organization to an individual, or from one individual to another individual, if the individual to whom the',
7095:'improper conduct is imputed either participated in, had knowledge of, or 217 § 19.635 reason to know of the improper',
7096:'conduct. c conduct imputed from one organization to another organization. we may impute the fraudulent, criminal, or other improper conduct',
7097:'of one organization to another organization when the improper conduct occurred in connection with a partnership, joint venture, joint application,',
7098:'association or similar arrangement, or when the organization to whom the improper conduct is imputed has the power to direct,',
7099:'manage, control or influence the activities of the organization responsible for the improper conduct. acceptance of the benefits derived from',
7100:'the conduct is evidence of knowledge, approval or acquiescence. § 19.635 may the department of the treasury settle a debarment',
7101:'or suspension action? yes, we may settle a debarment or suspension action at any time if it is in the',
7102:'best interest of the federal government. § 19.640 may a settlement include a voluntary exclusion? yes, if we enter into',
7103:'a settlement with you in which you agree to be excluded, it is called a voluntary exclusion and has governmentwide',
7104:'effect. § 19.645 do other federal agenciesknow if the department of the treasury agrees to a voluntary exclusion? a yes,',
7105:'we enter information regarding a voluntary exclusion into the epls. b also, any agency or person may contact us to',
7106:'find out the details of a voluntary exclusion. subpart g—suspension § 19.700 when may the suspending official issue a suspension?',
7107:'suspension is a serious action. using the procedures of this subpart and subpart f of this part, the suspending official',
7108:'may impose suspension only when that official determines that— a there exists an indictment for, or other adequate evidence to',
7109:'suspect, an offense listed under § 19.800a, or 31 cfr subtitle a 7–1–16 edition b there exists adequate evidence to',
7110:'suspect any other cause for debarment listed under § 19.800b through d; and c immediate action is necessary to protect',
7111:'the public interest. § 19.705 what does the suspending official consider in issuing a suspension? a in determining the adequacy',
7112:'of the evidence to support the suspension, the suspending official considers how much information is available, how credible it is',
7113:'given the circumstances, whether or not important allegations are corroborated, and what inferences can reasonably be drawn as a result.',
7114:'during this assessment, the suspending official may examine the basic documents, including grants, cooperative agreements, loan authorizations, contracts, and other',
7115:'relevant documents. b an indictment, conviction, civil judgment, or other official findings by federal, state, or local bodies that determine',
7116:'factual and/or legal matters, constitutes adequate evidence for purposes of suspension actions. c in deciding whether immediate action is needed',
7117:'to protect the public interest, the suspending official has wide discretion. for example, the suspending official may infer the necessity',
7118:'for immediate action to protect the public interest either from the nature of the circumstances giving rise to a cause',
7119:'for suspension or from potential business relationships or involvement with a program of the federal government. § 19.710 when does',
7120:'a suspension takeeffect? a suspension is effective when the suspending official signs the decision to suspend. § 19.715 what notice',
7121:'does the suspending official give me if i am suspended? after deciding to suspend you, the suspending official promptly sends',
7122:'you a notice of suspension advising you— a that you have been suspended; b that your suspension is based on—',
7123:'1 an indictment; 2 a conviction; 3 other adequate evidence that you have committed irregularities which 218 office of the',
7124:'secretary of the treasury seriously reflect on the propriety of further federal government dealings with you; or 4 conduct of',
7125:'another person that has been imputed to you, or your affiliation with a suspended or debarred person; c of any',
7126:'other irregularities in terms sufficient to put you on notice without disclosing the federal government’s evidence; d of the causes',
7127:'upon which we relied under § 19.700 for imposing suspension; e that your suspension is for a temporary period pending',
7128:'the completion of an investigation or resulting legal or debarment proceedings; f of the applicable provisions of this subpart, subpart',
7129:'f of this part, and any other department of the treasury procedures governing suspension decision making; and g of the',
7130:'governmentwide effect of your suspension from procurement and nonprocurement programs and activities. § 19.720 how may i contest a suspension?',
7131:'if you as a respondent wish to contest a suspension, you or your representative must provide the suspending official with',
7132:'information in opposition to the suspension. you may do this orally or in writing, but any information provided orally that',
7133:'you consider important must also be submitted in writing for the official record. § 19.725 how much time do i',
7134:'have to contest a suspension? a as a respondent you or your representative must either send, or make rrangements to',
7135:'appear and present, the information and argument to the suspending official within 30 days after you receive the notice of',
7136:'suspension. b we consider the notice to be received by you— 1 when delivered, if we mail the notice to',
7137:'the last known street address, or five days after we send it if the letter is undeliverable; 2 when sent,',
7138:'if we send the notice by facsimile or five days after we send it if the facsimile is undeliverable; or',
7139:'§ 19.735 3 when delivered, if we send the notice by email or five days after we send it if',
7140:'the email is undeliverable. § 19.730 what information must i provide to the suspending official if icontest a suspension? a',
7141:'in addition to any information and argument in opposition, as a respondent your submission to the suspending official must identify—',
7142:'1 specific facts that contradict the statements contained in the notice of suspension. a general denial is insufficient to raise',
7143:'a genuine dispute over facts material to the suspension; 2 all existing, proposed, or prior exclusions under regulations implementing e.o.',
7144:'12549 and all similar actions taken by federal, state, or local agencies, including administrative agreements that affect only those agencies;',
7145:'3 all criminal and civil proceedings not included in the notice of suspension that grew out of facts relevant to',
7146:'the causes stated in the notice; and 4 all of your affiliates. b if you fail to disclose this information,',
7147:'or provide false information, the department of the treasury may seek further criminal, civil or administrative action against you, as',
7148:'appropriate. § 19.735 under what conditions do i get an additional opportunity to challenge the facts on which the suspension',
7149:'is based? a you as a respondent will not have an additional opportunity to challenge the facts if the suspending',
7150:'official determines that— 1 your suspension is based upon an indictment, conviction, civil judgment, or other finding by a federal,',
7151:'state, or local body for which an opportunity to contest the facts was provided; 2 your presentation in opposition contains',
7152:'only general denials to information contained in the notice of suspension; 3 the issues raised in your presentation in opposition',
7153:'to the suspension are not factual in nature, or are not material to the suspending official’s initial decision to suspend,',
7154:'or the official’s decision whether to continue the suspension; or 219 § 19.740 4 on the basis of advice from',
7155:'the department of justice, an office of the united states attorney, a state attorney general’s office, or a state or',
7156:'local prosecutor’s office, that substantial interests of the government in pending or contemplated legal proceedings based on the same facts',
7157:'as the suspension would be prejudiced by conducting factfinding. b you will have an opportunity to challenge the facts if',
7158:'the suspending official determines that— 1 the conditions in paragraph a of this section do not exist; and 2 your',
7159:'presentation in opposition raises a genuine dispute over facts material to the suspension. c if you have an opportunity to',
7160:'challenge disputed material facts under this section, the suspending official or designee must conduct additional proceedings to resolve those facts.',
7161:'§ 19.740 are suspension proceedings formal? a suspension proceedings are conducted in a fair and informal manner. the suspending official',
7162:'may use flexible procedures to allow you to present matters in opposition. in so doing, the suspending official is not',
7163:'required to follow formal rules of evidence or procedure in creating an official record upon which the official will base',
7164:'a final suspension decision. b you as a respondent or your representative must submit any documentary evidence you want the',
7165:'suspending official to consider. § 19.745 how is factfinding conducted? a if factfinding is conducted— 1 you may present witnesses',
7166:'and other evidence, and confront any witness presented; and 2 the factfinder must prepare written findings of fact for the',
7167:'record. b a transcribed record of factfinding proceedings must be made, unless you as a respondent and the department of',
7168:'the treasury agree to waive it in advance. if you want a copy of the transcribed record, you may purchase',
7169:'it. 31 cfr subtitle a 7–1–16 edition § 19.750 what does the suspending official consider in deciding whether to continue',
7170:'or terminate my suspension? a the suspending official bases the decision on all information contained in the official record. the',
7171:'record includes— 1 all information in support of the suspending official’s initial decision to suspend you; 2 any further information',
7172:'and argument presented in support of, or opposition to, the suspension; and 3 any transcribed record of fact finding proceedings.',
7173:'b the suspending official may refer disputed material facts to another official for findings of fact. the suspending official may',
7174:'reject any resulting findings, in whole or in part, only after specifically determining them to be arbitrary, capricious, or clearly',
7175:'erroneous. § 19.755 when will i know whether the suspension is continued or terminated? the suspending official must make a',
7176:'written decision whether to continue, modify, or terminate your suspension within 45 days of closing the official record. the official',
7177:'record closes upon the suspending official’s receipt of final submissions, information and findings of fact, if any. the suspending official',
7178:'may extend that period for good cause. § 19.760 how long may my suspension last? a if legal or debarment',
7179:'proceedings are initiated at the time of, or during your suspension, the suspension may continue until the conclusion of those',
7180:'proceedings. however, if proceedings are not initiated, a suspension may not exceed 12 months. b the suspending official may extend',
7181:'the 12 month limit under paragraph a of this section for an additional 6 months if an office of a',
7182:'u.s. assistant attorney general, u.s. attorney, or other responsible prosecuting official requests an extension in writing. in no event may',
7183:'a suspension exceed 18 months without initiating proceedings under paragraph a of this section. 220 office of the secretary of',
7184:'the treasury c the suspending official must notify the appropriate officials under paragraph b of this section of an impending',
7185:'termination of a suspension at least 30 days before the 12 month period expires to allow the officials an opportunity',
7186:'to request an extension. subpart h—debarment § 19.800 what are the causes for debarment? we may debar a person for—',
7187:'a conviction of or civil judgment for— 1 commission of fraud or a criminal offense in connection with obtaining, attempting',
7188:'to obtain, or performing a public or private agreement or transaction; 2 violation of federal or state antitrust statutes, including',
7189:'those proscribing price fixing between competitors, allocation of customers between competitors, and bid rigging; 3 commission of embezzlement, theft, forgery,',
7190:'bribery, falsification or destruction of records, making false statements, tax evasion, receiving stolen property, making false claims, or obstruction of',
7191:'justice; or 4 commission of any other offense indicating a lack of business integrity or business honesty that seriously and',
7192:'directly affects your present responsibility; b violation of the terms of a public agreement or transaction so serious as to',
7193:'affect the integrity of an agency program, such as— 1 a willful failure to perform in accordance with the terms',
7194:'of one or more public agreements or transactions; 2 a history of failure to perform or of unsatisfactory performance of',
7195:'one or more public agreements or transactions; or 3 a willful violation of a statutory or regulatory provision or requirement',
7196:'applicable to a public agreement or transaction; c any of the following causes: 1 a nonprocurement debarment by any federal',
7197:'agency taken before october 1, 1988, or a procurement debarment by any federal agency taken pursuant to 48 cfr part',
7198:'9, subpart 9.4, before august 25, 1995; § 19.810 2 knowingly doing business with an ineligible person, except as permitted',
7199:'under § 19.120; 3 failure to pay a single substantial debt, or a number of outstanding debts including disallowed costs',
7200:'and over payments, but not including sums owed the federal government under the internal revenue code owed to any federal',
7201:'agency or instrumentality, provided the debt is uncontested by the debtor or, if contested, provided that the debtor’s legal and',
7202:'administrative remedies have been exhausted; 4 violation of a material provision of a voluntary exclusion agreement entered into under §',
7203:'19.640 or of any settlement of a debarment or suspension action; or 5 violation of the provisions of the drugfree',
7204:'workplace act of 1988 41 u.s.c. 701; or d any other cause of so serious or compelling a nature that',
7205:'it affects your present responsibility. § 19.805 what notice does the debar ring official give me if i am pro',
7206:'posed for debarment? after consideration of the causes in § 19.800 of this subpart, if the debarring official proposes to',
7207:'debar you, the official sends you a notice of proposed debarment, pursuant to § 19.615, advising you— a that the',
7208:'debarring official is considering debarring you; b of the reasons for proposing to debar you in terms sufficient to put',
7209:'you on notice of the conduct or transactions upon which the proposed debarment is based; c of the causes under',
7210:'§ 19.800 upon which the debarring official relied for proposing your debarment; d of the applicable provisions of this subpart,',
7211:'subpart f of this part, and any other department of the treasury procedures governing debarment; and e of the governmentwide',
7212:'effect of a debarment from procurement and non procurement programs and activities. § 19.810 when does a debarment take effect?',
7213:'a debarment is not effective until the debarring official issues a decision. the debarring official does not issue a 221',
7214:'§ 19.815 decision until the respondent has had an opportunity to contest the proposed debarment. § 19.815 how may i',
7215:'contest a proposed debarment? if you as a respondent wish to contest a proposed debarment, you or your representative must',
7216:'provide the debarring official with information in opposition to the proposed debarment. you may do this orally or in writing,',
7217:'but any information provided orally that you consider important must also be submitted in writing for the official record. §',
7218:'19.820 how much time do i have to contest a proposed debarment? a as a respondent you or your representative',
7219:'must either send, or make arrangements to appear and present, the information and argument to the debarring official within 30',
7220:'days after you receive the notice of proposed debarment. b we consider the notice of proposed debarment to be received',
7221:'by you— 1 when delivered, if we mail the notice to the last known street address, or five days after',
7222:'we send it if the letter is undeliverable; 2 when sent, if we send the notice by facsimile or five',
7223:'days after we send it if the facsimile is undeliverable; or 3 when delivered, if we send the notice by',
7224:'email or five days after we send it if the email is undeliverable. § 19.825 what information must i pro',
7225:'vide to the debarring official if i contest a proposed debarment? a in addition to any information and argument in',
7226:'opposition, as a respondent your submission to the debarring official must identify— 1 specific facts that contradict the statements contained',
7227:'in the notice of proposed debarment. include any information about any of the factors listed in § 19.860. a general',
7228:'denial is insufficient to raise a genuine dispute over facts material to the debarment; 2 all existing, proposed, or prior',
7229:'exclusions under regulations implementing e.o. 12549 and all similar actions taken by federal, state, or local agencies, including administrative 31',
7230:'cfr subtitle a 7–1–16 edition agreements that affect only those agencies; 3 all criminal and civil proceedings not included in',
7231:'the notice of proposed debarment that grew out of facts relevant to the causes stated in the notice; and 4',
7232:'all of your affiliates. b if you fail to disclose this information, or provide false information, the department of the',
7233:'treasury may seek further criminal, civil or administrative action against you, as appropriate. § 19.830 under what conditions do i',
7234:'get an additional opportunity to challenge the facts on which a proposed debarment is based? a you as a respondent',
7235:'will not have an additional opportunity to challenge the facts if the debarring official determines that— 1 your debarment is',
7236:'based upon a conviction or civil judgment; 2 your presentation in opposition contains only general denials to information contained in',
7237:'the notice of proposed debarment; or 3 the issues raised in your presentation in opposition to the proposed debarment are',
7238:'not factual in nature, or are not material to the debarring official’s decision whether to debar. b you will have',
7239:'an additional opportunity to challenge the facts if the debarring official determines that— 1 the conditions in paragraph a of',
7240:'this section do not exist; and 2 your presentation in opposition raises a genuine dispute over facts material to the',
7241:'proposed debarment. c if you have an opportunity to challenge disputed material facts under this section, the debarring official or',
7242:'designee must conduct additional proceedings to resolve those facts. § 19.835 are debarment proceedings formal? a debarment proceedings are conducted',
7243:'in a fair and informal manner. the debarring official may use flexible procedures to allow you as a respondent to',
7244:'present matters in opposition. in so doing, the debarring official is not 222 office of the secretary of the treasury',
7245:'required to follow formal rules of evidence or procedure in creating an official record upon which the official will base',
7246:'the decision whether to debar. b you or your representative must submit any documentary evidence you want the debarring official',
7247:'to consider. § 19.840 how is factfinding conducted? a if factfinding is conducted— 1 you may present witnesses and other',
7248:'evidence, and confront any witness presented; and 2 the factfinder must prepare written findings of fact for the record. b',
7249:'a transcribed record of factfinding proceedings must be made, unless you as a respondent and the department of the treasury',
7250:'agree to waive it in advance. if you want a copy of the transcribed record, you may purchase it. §',
7251:'19.845 what does the debarring official consider in deciding whether to debar me? a the debarring official may debar you',
7252:'for any of the causes in § 19.800. however, the official need not debar you even if a cause for',
7253:'debarment exists. the official may consider the seriousness of your acts or omissions and the mitigating or aggravating factors set',
7254:'forth at § 19.860. b the debarring official bases the decision on all information contained in the official record. the',
7255:'record includes— 1 all information in support of the debarring official’s proposed debarment; 2 any further information and argument presented',
7256:'in support of, or in opposition to, the proposed debarment; and 3 any transcribed record of fact finding proceedings. c',
7257:'the debarring official may refer disputed material facts to another official for findings of fact. the debarring official may reject',
7258:'any resultant findings, in whole or in part, only after specifically determining them to be arbitrary, capricious, or clearly erroneous.',
7259:'§ 19.860 § 19.850 what is the standard of proofin a debarment action? a in any debarment action, we must',
7260:'establish the cause for debarment by a preponderance of the evidence. b if the proposed debarment is based upon a',
7261:'conviction or civil judgment, the standard of proof is met. § 19.855 who has the burden of proofin a debarment',
7262:'action? a we have the burden to prove that a cause for debarment exists. b once a cause for debarment',
7263:'is established, you as a respondent have the burden of demonstrating to the satisfaction of the debarring official that you',
7264:'are presently responsible and that debarment is not necessary. § 19.860 what factors may influence the debarring official’s decision? this',
7265:'section lists the mitigating and aggravating factors that the debarring official may consider in determining whether to debar you and',
7266:'the length of your debarment period. the debarring official may consider other factors if appropriate in light of the circumstances',
7267:'of a particular case. the existence or nonexistence of any factor, such as one of those set forth in this',
7268:'section, is not necessarily determinative of your present responsibility. in making a debarment decision, the debarring official may consider the',
7269:'following factors: a the actual or potential harm or impact that results or may result from the wrongdoing. b the',
7270:'frequency of incidents and/or duration of the wrongdoing. c whether there is a pattern or prior history of wrongdoing. for',
7271:'example, if you have been found by another federal agency or a state agency to have engaged in wrongdoing similar',
7272:'to that found in the debarment action, the existence of this fact may be used by the debarring official in',
7273:'determining that you have a pattern or prior history of wrongdoing. d whether you are or have been excluded or',
7274:'disqualified by an agency of the federal government or have not been allowed to participate in state or local contracts',
7275:'or assistance agreements on a basis of conduct similar to 223 § 19.865 one or more of the causes for',
7276:'debarment specified in this part. e whether you have entered into an administrative agreement with a federal agency or a',
7277:'state or local government that is not governmentwide but is based on conduct similar to one or more of the',
7278:'causes for debarment specified in this part. f whether and to what extent you planned, initiated, or carried out the',
7279:'wrongdoing. g whether you have accepted responsibility for the wrongdoing and recognize the seriousness of the misconduct that led to',
7280:'the cause for debarment. h whether you have paid or agreed to pay all criminal, civil and administrative liabilities for',
7281:'the improper activity, including any investigative or administrative costs incurred by the government, and have made or agreed to make',
7282:'full restitution. i whether you have cooperated fully with the government agencies during the investigation and any court or administrative',
7283:'action. in determining the extent of cooperation, the debarring official may consider when the cooperation began and whether you disclosed',
7284:'all pertinent information known to you. j whether the wrongdoing was pervasive within your organization. k the kind of positions',
7285:'held by the individuals involved in the wrongdoing. l whether your organization took appropriate corrective action or remedial measures, such',
7286:'as establishing ethics training and implementing programs to prevent recurrence. m whether your principals tolerated the offense. n whether you',
7287:'brought the activity cited as a basis for the debarment to the attention of the appropriate government agency in a',
7288:'timely manner. o whether you have fully investigated the circumstances surrounding the cause for debarment and, if so, made the',
7289:'result of the investigation available to the debarring official. p whether you had effective standards of conduct and internal control',
7290:'systems in place at the time the questioned conduct occurred. q whether you have taken appropriate disciplinary action against the',
7291:'31 cfr subtitle a 7–1–16 edition individuals responsible for the activity which constitutes the cause for debarment. r whether you',
7292:'have had adequate time to eliminate the circumstances within your organization that led to the cause for the debarment. s',
7293:'other factors that are appropriate to the circumstances of a particular case. § 19.865 how long may my debarmentlast? a',
7294:'if the debarring official decides to debar you, your period of debarment will be based on the seriousness of the',
7295:'causes upon which your debarment is based. generally, debarment should not exceed three years. however, if circumstances warrant, the debarring',
7296:'official may impose a longer period of debarment. b in determining the period of debarment, the debarring official may consider',
7297:'the factors in § 19.860. if a suspension has preceded your debarment, the debarring official must consider the time you',
7298:'were suspended. c if the debarment is for a violation of the provisions of the drugfree workplace act of 1988,',
7299:'your period of debarment may not exceed five years. § 19.870 when do i know if the debarring official debars',
7300:'me? a the debarring official must make a written decision whether to debar within 45 days of closing the official',
7301:'record. the official record closes upon the debarring official’s receipt of final submissions, information and findings of fact, if any.',
7302:'the debarring official may extend that period for good cause. b the debarring official sends you written notice, pursuant to',
7303:'§ 19.615 that the official decided, either— 1 not to debar you; or 2 to debar you. in this event,',
7304:'the notice: i refers to the notice of proposed debarment; ii specifies the reasons for your debarment; iii states the',
7305:'period of your debarment, including the effective dates; and iv advises you that your debarment is effective for covered transactions',
7306:'and contracts that are subject to the 224 office of the secretary of the treasury federal acquisition regulation 48 cfr',
7307:'chapter 1, throughout the executive branch of the federal government unless an agency head or an authorized designee grants an',
7308:'exception. § 19.875 may i ask the debarring offi cial to reconsider a decision to debar me? yes, as a',
7309:'debarred person you may ask the debarring official to reconsider the debarment decision or to reduce the time period or',
7310:'scope of the debarment. however, you must put your request in writing and support it with documentation. § 19.880 what',
7311:'factors may influence the debarring official during recon sideration? the debarring official may reduce or terminate your debarment based on—',
7312:'a newly discovered material evidence; b a reversal of the conviction or civil judgment upon which your debarment was based;',
7313:'c a bona fide change in ownership or management; d elimination of other causes for which the debarment was imposed;',
7314:'or e other reasons the debarring official finds appropriate. § 19.885 may the debarring official extend a debarment? a yes,',
7315:'the debarring official may extend a debarment for an additional period, if that official determines that an extension is necessary',
7316:'to protect the public interest. b however, the debarring official may not extend a debarment solely on the basis of',
7317:'the facts and circumstances upon which the initial debarment action was based. c if the debarring official decides that a',
7318:'debarment for an additional period is necessary, the debarring official must follow the applicable procedures in this subpart, and subpart',
7319:'f of this part, to extend the debarment. subpart i—definitions § 19.900 adequate evidence. adequate evidence means information sufficient to',
7320:'support the reasonable be § 19.925 lief that a particular act or omission has occurred. § 19.905 affiliate. persons are',
7321:'affiliates of each other if, directly or indirectly, either one controls or has the power to control the other or',
7322:'a third person controls or has the power to control both. the ways we use to determine control include, but',
7323:'are not limited to— a interlocking management or ownership; b identity of interests among family members; c shared facilities and',
7324:'equipment; d common use of employees; or e a business entity which has been organized following the exclusion of a',
7325:'person which has the same or similar management, ownership, or principal employees as the excluded person. § 19.910 agency. agency',
7326:'means any united states executive department, military department, defense agency, or any other agency of the executive branch. other agencies',
7327:'of the federal government are not considered ‘‘agencies’’ for the purposes of this part unless they issue regulations adopting the',
7328:'governmentwide debarment and suspension system under executive orders 12549 and 12689. § 19.915 agent or representative. agent or representative means',
7329:'any person who acts on behalf of, or who is authorized to commit, a participant in a covered transaction. §',
7330:'19.920 civil judgment. civil judgment means the disposition of a civil action by any court of competent jurisdiction, whether by',
7331:'verdict, decision, settlement, stipulation, other disposition which creates a civil liability for the complained of wrongful acts, or a final',
7332:'determination of liability under the program fraud civil remedies act of 1988 31 u.s.c. 3801– 3812. § 19.925 conviction. conviction',
7333:'means— a a judgment or any other determination of guilt of a criminal offense by any court of competent jurisdiction,',
7334:'225 § 19.930 whether entered upon a verdict or plea, including a plea of nolo contendere; or b any other',
7335:'resolution that is the functional equivalent of a judgment, including probation before judgment and deferred prosecution. a disposition without the',
7336:'participation of the court is the functional equivalent of a judgment only if it includes an admission of guilt. §',
7337:'19.930 debarment. debarment means an action taken by a debarring official under subpart h of this part to exclude a',
7338:'person from participating in covered transactions and transactions covered under the federal acquisition regulation 48 cfr chapter 1. a person',
7339:'so excluded is debarred. § 19.935 debarring official. a debarring official means an agency official who is authorized to impose',
7340:'debarment. a debarring official is either— 1 the agency head; or 2 an official designated by the agency head. b',
7341:'[reserved] § 19.940 disqualified. disqualified means that a person is prohibited from participating in specified federal procurement or non procurement',
7342:'transactions as required under a statute, executive order other than executive orders 12549 and 12689 or other authority. examples of',
7343:'disqualifications include persons prohibited under— a the davisbacon act 40 u.s.c. 276a; b the equal employment opportunity acts and executive',
7344:'orders; or c the clean air act 42 u.s.c. 7606, clean water act 33 u.s.c. 1368 and executive order 11738',
7345:'3 cfr, 1973 comp., p. 799. § 19.945 excluded or exclusion. excluded or exclusion means— a that a person or',
7346:'commodity is prohibited from being a participant in covered transactions, whether the person has been suspended; debarred; proposed for debarment',
7347:'under 48 cfr part 9, subpart 9.4; voluntarily excluded; or b the act of excluding a person. 31 cfr subtitle',
7348:'a 7–1–16 edition § 19.950 excluded parties list system. excluded parties list system epls means the list maintained and disseminated',
7349:'by the general services administration gsa containing the names and other information about persons who are ineligible. the epls system',
7350:'includes the printed version entitled, ‘‘list of parties excluded or disqualified from federal procurement and nonprocurement programs,’’ so long as',
7351:'published. § 19.955 indictment. indictment means an indictment for a criminal offense. a presentment, information, or other filing by a',
7352:'competent authority charging a criminal offense shall be given the same effect as an indictment. § 19.960 ineligible or ineligibility.',
7353:'ineligible or ineligibility means that a person or commodity is prohibited from covered transactions because of an exclusion or disqualification.',
7354:'§ 19.965 legal proceedings. legal proceedings means any criminal proceeding or any civil judicial proceeding, including a proceeding under the',
7355:'program fraud civil remedies act 31 u.s.c. 3801–3812, to which the federal government or a state or local government or',
7356:'quasigovernmental authority is a party. the term also includes appeals from those proceedings. § 19.970 nonprocurement transaction. a nonprocurement transaction',
7357:'means any transaction, regardless of type except procurement contracts, including, but not limited to the following: 1 grants. 2 cooperative',
7358:'agreements. 3 scholarships. 4 fellowships. 5 contracts of assistance. 6 loans. 7 loan guarantees. 8 subsidies. 9 insurances. 10 payments',
7359:'for specified uses. 11 donation agreements. b a nonprocurement transaction at any tier does not require the transfer of federal',
7360:'funds. 226 office of the secretary of the treasury § 19.975 notice. notice means a written communication served in person,',
7361:'sent by certified mail or its equivalent, or sent electronically by email or facsimile. see § 19.615. § 19.980 participant.',
7362:'participant means any person who submits a proposal for or who enters into a covered transaction, including an agent or',
7363:'representative of a participant. § 19.985 person. person means any individual, corporation, partnership, association, unit of government, or legal entity,',
7364:'however organized. § 19.990 preponderance of the evidence. preponderance of the evidence means proof by information that, compared with information',
7365:'opposing it, leads to the conclusion that the fact at issue is more probably true than not. § 19.995 principal.',
7366:'principal means— a an officer, director, owner, partner, principal investigator, or other person within a participant with management or supervisory',
7367:'responsibilities related to a covered transaction; or b a consultant or other person, whether or not employed by the participant',
7368:'or paid with federal funds, who— 1 is in a position to handle federal funds; 2 is in a position',
7369:'to influence or control the use of those funds; or, 3 occupies a technical or professional position capable of substantially',
7370:'influencing the development or outcome of an activity required to perform the covered transaction. § 19.1000 respondent. respondent means a',
7371:'person against whom an agency has initiated a debarment or suspension action. § 19.1020 § 19.1005 state. a state means—',
7372:'1 any of the states of the united states; 2 the district of columbia; 3 the commonwealth of puerto rico;',
7373:'4 any territory or possession of the united states; or 5 any agency or instrumentality of a state. b for',
7374:'purposes of this part, state does not include institutions of higher education, hospitals, or units of local government. § 19.1010',
7375:'suspending official. a suspending official means an agency official who is authorized to impose suspension. the suspending official is either:',
7376:'1 the agency head; or 2 an official designated by the agency head. b [reserved] § 19.1015 suspension. suspension is',
7377:'an action taken by a suspending official under subpart g of this part that immediately prohibits a person from participating',
7378:'in covered transactions and transactions covered under the federal acquisition regulation 48 cfr chapter 1 for a temporary period, pending',
7379:'completion of an agency investigation and any judicial or administrative proceedings that may ensue. a person so excluded is suspended.',
7380:'§ 19.1020 voluntary exclusion or voluntarily excluded. a voluntary exclusion means a person’s agreement to be excluded under the terms',
7381:'of a settlement between the person and one or more agencies. voluntary exclusion must have governmentwide effect. b voluntarily excluded',
7382:'means the status of a person who has agreed to a voluntary exclusion. subpart j [reserved] 227 pt. 19, app.',
7383:'31 cfr subtitle a 7–1–16 edition appendix to part 19—covered transactions part 20—governmentwide requirements for drugfree workplace financial assistance subpart',
7384:'a—purpose and coverage sec. 20.100 what does this part do? 20.105 does this part apply to me? 20.110 are any',
7385:'of my federal assistance awards exempt from this part? 20.115 does this part affect the federal contracts that i receive?',
7386:'subpart b—requirements for recipients other than individuals 20.200 what must i do to comply with this part? 20.205 what must',
7387:'i include in my drugfree workplace statement? 20.210 to whom must i distribute my drug free workplace statement? 20.215 what',
7388:'must i include in my drugfree awareness program? 20.220 by when must i publish my drugfree workplace statement and establish',
7389:'my drugfree awareness program? 20.225 what actions must i take concerning employees who are convicted of drug violations in the',
7390:'workplace? 20.230 how and when must i identify workplaces? subpart c—requirements for recipients who are individuals 20.300 what must i',
7391:'do to comply with this part if i am an individual recipient? 20.301 [reserved] 228 office of the secretary of',
7392:'the treasury subpart d—responsibilities of department of the treasury awarding officials 20.400 what are my responsibilities as an department of',
7393:'the treasury awarding official? subpart e—violations of this part and consequences 20.500 how are violations of this part determined for',
7394:'recipients other than individuals? 20.505 how are violations of this part determined for recipients who are individuals? 20.510 what actions',
7395:'will the federal government take against a recipient determined to have violated this part? 20.515 are there any exceptions to',
7396:'those actions? subpart f—definitions 20.605 award. 20.610 controlled substance. 20.615 conviction. 20.620 cooperative agreement. 20.625 criminal drug statute. 20.630 debarment.',
7397:'20.635 drugfree workplace. 20.640 employee. 20.645 federal agency or agency. 20.650 grant. 20.655 individual. 20.660 recipient. 20.665 state. § 20.200',
7398:'20.670 suspension. authority: 41 u.s.c. 701, et seq. source: 68 fr 66557, 66607, nov. 26, 2003, unless otherwise noted. subpart',
7399:'a—purpose andcoverage § 20.100 what does this part do? this part carries out the portion of the drugfree workplace act',
7400:'of 1988 41 u.s.c. 701 et seq., as amended that applies to grants. it also applies the provisions of the',
7401:'act to cooperative agreements and other financial assistance awards, as a matter of federal government policy. § 20.105 does this',
7402:'part apply to me? a portions of this part apply to you if you are either— 1 a recipient of',
7403:'an assistance award from the department of the treasury; or 2 an department of the treasury awarding official. see definitions',
7404:'of award and recipient in §§ 20.605 and 20.660, respectively. b the following table shows the subparts that apply to',
7405:'you: if you are . . . see subparts . . . 1 a recipient who is not an individual',
7406:'a, b and e. 2 a recipient who is an individual a, c and e. 3 an department of the',
7407:'treasury awarding official a, d and e. § 20.110 are any of my federal assistance awards exempt from this part?',
7408:'this part does not apply to any award that the secretary of the treasury determines that the application of this',
7409:'part would be inconsistent with the international obligations of the united states or the laws or regulations of a foreign',
7410:'government. § 20.115 does this part affect the federal contracts that i receive? it will affect future contract awards indirectly',
7411:'if you are debarred or suspended for a violation of the requirements of this part, as described in § 20.510c.',
7412:'however, this part does not apply directly to procurement contracts. the portion of the drugfree workplace act of 1988 that',
7413:'applies to federal procurement contracts is carried out through the federal acquisition regulation in chapter 1 of title 48 of',
7414:'the code of federal regulations the drugfree workplace coverage currently is in 48 cfr part 23, subpart 23.5. subpart b—requirements',
7415:'forrecipients other than individuals § 20.200 what must i do to comply with this part? there are two general requirements',
7416:'if you are a recipient other than an individual. a first, you must make a good faith effort, on a',
7417:'continuing basis, to maintain a drugfree workplace. you must agree to do so as a condition for receiving any award',
7418:'covered by this part. 229 § 20.205 the specific measures that you must take in this regard are described in',
7419:'more detail in subsequent sections of this subpart. briefly, those measures are to— 1 publish a drugfree workplace statement and',
7420:'establish a drugfree awareness program for your employees see §§ 20.205 through 20.220; and 2 take actions concerning employees who',
7421:'are convicted of violating drug statutes in the workplace see § 20.225. b second, you must identify all known workplaces',
7422:'under your federal awards see § 20.230. § 20.205 what must i include in mydrugfree workplace statement? you must publish',
7423:'a statement that— a tells your employees that the unlawful manufacture, distribution, dispensing, possession, or use of a controlled substance',
7424:'is prohibited in your workplace; b specifies the actions that you will take against employees for violating that prohibition; and',
7425:'c lets each employee know that, as a condition of employment under any award, he or she: 1 will abide',
7426:'by the terms of the statement; and 2 must notify you in writing if he or she is convicted for',
7427:'a violation of a criminal drug statute occurring in the workplace and must do so no more than five calendar',
7428:'days after the conviction. 31 cfr subtitle a 7–1–16 edition § 20.210 to whom must i distribute my drugfree workplace',
7429:'statement? you must require that a copy of the statement described in § 20.205 be given to each employee who',
7430:'will be engaged in the performance of any federal award. § 20.215 what must i include in my drugfree awareness',
7431:'program? you must establish an ongoing drug free awareness program to inform employees about— a the dangers of drug abuse',
7432:'in the workplace; b your policy of maintaining a drugfree workplace; c any available drug counseling, rehabilitation, and employee assistance',
7433:'programs; and d the penalties that you may impose upon them for drug abuse violations occurring in the workplace. §',
7434:'20.220 by when must i publish my drugfree workplace statement and establish my drugfree awareness program? if you are a',
7435:'new recipient that does not already have a policy statement as described in § 20.205 and an ongoing awareness program',
7436:'as described in § 20.215, you must publish the statement and establish the program by the time given in the',
7437:'following table: if . . . a the performance period of the award is less than 30 days b the',
7438:'performance period of the award is 30 days or more c you believe there are extraordinary circumstances that will require',
7439:'more than 30 days for you to publish the policy statement and establish the awareness program. then you . .',
7440:'. must have the policy statement and program in place as soon as possible, but before the date on which',
7441:'performance is expected to be completed. must have the policy statement and program in place within 30 days after award.',
7442:'may ask the department of the treasury awarding official to give you more time to do so. the amount of',
7443:'additional time, if any, to be given is at the discretion of the awarding official. § 20.225 what actions must',
7444:'i take concerning employees who are convicted of drug violations in the workplace? there are two actions you must take',
7445:'if an employee is convicted of a drug violation in the workplace: a first, you must notify federal agencies if',
7446:'an employee who is engaged in the performance of an award informs you about a conviction, as required by §',
7447:'20.205c2, or you otherwise learn of the conviction. your notification to the federal agencies mustl 1 be in writing; 2',
7448:'include the employee’s position title; 3 include the identification number s of each affected award; 230 office of the secretary',
7449:'of the treasury 4 be sent within ten calendar days after you learn of the conviction; and 5 be sent',
7450:'to every federal agency on whose award the convicted employee was working. it must be sent to every awarding official',
7451:'or his or her official designee, unless the federal agency has specified a central point for the receipt of the',
7452:'notices. b second, within 30 calendar days of learning about an employee’s conviction, you must eitherl 1 take appropriate personnel',
7453:'action against the employee, up to and including termination, consistent with the requirements of the rehabilitation act of 1973 29',
7454:'u.s.c. 794, as amended; or 2 require the employee to participate satisfactorily in a drug abuse assistance or rehabilitation program',
7455:'approved for these purposes by a federal, state or local health, law enforcement, or other appropriate agency. § 20.230 how',
7456:'and when must i identifyworkplaces? a you must identify all known workplaces under each department of the treasury award. a',
7457:'failure to do so is a violation of your drugfree workplace requirements. you may identify the workplacesl 1 to the',
7458:'department of the treasury official that is making the award, either at the time of application or upon award; or',
7459:'2 in documents that you keep on file in your offices during the performance of the award, in which case',
7460:'you must make the information available for inspection upon request by department of the treasury officials or their designated representatives.',
7461:'b your workplace identification for an award must include the actual address of buildings or parts of buildings or other',
7462:'sites where work under the award takes place. categorical descriptions may be used e.g., all vehicles of a mass transit',
7463:'authority or state highway department while in operation, state employees in each local unemployment office, performers in concert halls or',
7464:'radio studios. c if you identified workplaces to the department of the treasury awarding official at the time of application',
7465:'or award, as described in paragraph a1 of this section, and any work§ 20.400 place that you identified changes during',
7466:'the performance of the award, you must inform the department of the treasury awarding official. subpart c—requirements for recipients who',
7467:'are individuals § 20.300 what must i do to comply with this part if i am an individual recipient? as',
7468:'a condition of receiving an department of the treasury award, if you are an individual recipient, you must agree that—',
7469:'a you will not engage in the unlawful manufacture, distribution, dispensing, possession, or use of a controlled substance in conducting',
7470:'any activity related to the award; and b if you are convicted of a criminal drug offense resulting from a',
7471:'violation occurring during the conduct of any award activity, you will report the conviction: 1 in writing. 2 within 10',
7472:'calendar days of the conviction. 3 to the department of the treasury awarding official or other designee for each award',
7473:'that you currently have, unless § 20.301 or the award document designates a central point for the receipt of the',
7474:'notices. when notice is made to a central point, it must include the identification numbers of each affected award. §',
7475:'20.301 [reserved] subpart d—responsibilities of department of the treasury awarding officials § 20.400 what are my responsibilities as an department',
7476:'of the treasury awarding official? as an department of the treasury awarding official, you must obtain each recipient’s agreement, as',
7477:'a condition of the award, to comply with the requirements in— a subpart b of this part, if the recipient',
7478:'is not an individual; or b subpart c of this part, if the recipient is an individual. 231 § 20.500',
7479:'subpart e—violations of this partand consequences § 20.500 how are violations of this part determined for recipients other than individuals?',
7480:'a recipient other than an individual is in violation of the requirements of this part if the secretary of the',
7481:'treasury determines, in writing, that— a the recipient has violated the requirements of subpart b of this part; or b',
7482:'the number of convictions of the recipient’s employees for violating criminal drug statutes in the workplace is large enough to',
7483:'indicate that the recipient has failed to make a good faith effort to provide a drugfree workplace. § 20.505 how',
7484:'are violations of this part determined for recipients who are individuals? an individual recipient is in violation of the requirements',
7485:'of this part if the secretary of the treasury determines, in writing, that— a the recipient has violated the requirements',
7486:'of subpart c of this part; or b the recipient is convicted of a criminal drug offense resulting from a',
7487:'violation occurring during the conduct of any award activity. § 20.510 what actions will the federal government take against a',
7488:'recipient determined to have violated this part? if a recipient is determined to have violated this part, as described in',
7489:'§ 20.500 or § 20.505, the department of the treasury may take one or more of the following actions— a',
7490:'suspension of payments under the award; b suspension or termination of the award; and c suspension or debarment of the',
7491:'recipient under 22 cfr part 19, for a period not to exceed five years. § 20.515 are there any exceptions',
7492:'tothose actions? the secretary of the treasury may waive with respect to a particular award, in writing, a suspension of',
7493:'payments under an award, suspension or termination of an award, or suspension or debarment of a recipient if the sec',
7494:'31 cfr subtitle a 7–1–16 edition retary of the treasury determines that such a waiver would be in the public',
7495:'interest. this exception authority cannot be delegated to any other official. subpart f—definitions § 20.605 award. award means an award',
7496:'of financial assistance by the department of the treasury or other federal agency directly to a recipient. a the term',
7497:'award includes: 1 a federal grant or cooperative agreement, in the form of money or property in lieu of money.',
7498:'2 [reserved] b the term award does not include: 1 technical assistance that provides services instead of money. 2 loans.',
7499:'3 loan guarantees. 4 interest subsidies. 5 insurance. 6 direct appropriations. 7 veterans’ benefits to individuals i.e., any benefit to',
7500:'veterans, their families, or survivors by virtue of the service of a veteran in the armed forces of the united',
7501:'states. § 20.610 controlled substance. controlled substance means a controlled substance in schedules i through v of the controlled substances',
7502:'act 21 u.s.c. 812, and as further defined by regulation at 21 cfr 1308.11 through 1308.15. § 20.615 conviction. conviction',
7503:'means a finding of guilt including a plea of nolo contendere or imposition of sentence, or both, by any judicial',
7504:'body charged with the responsibility to determine violations of the federal or state criminal drug statutes. § 20.620 cooperative agreement.',
7505:'cooperative agreement means an award of financial assistance that, consistent with 31 u.s.c. 6305, is used to enter into the',
7506:'same kind of relationship as a grant see definition of grant in § 20.650, except that substantial involvement is expected',
7507:'between the federal agency and the recipient when carrying out the activity contemplated 232 office of the secretary of the',
7508:'treasury by the award. the term does not include cooperative research and development agreements as defined in 15 u.s.c. 3710a.',
7509:'§ 20.625 criminal drug statute. criminal drug statute means a federal or nonfederal criminal statute involving the manufacture, distribution, dispensing,',
7510:'use, or possession of any controlled substance. § 20.630 debarment. debarment means an action taken by a federal agency to',
7511:'prohibit a recipient from participating in federal government procurement contracts and covered nonprocurement transactions. a recipient so prohibited is debarred,',
7512:'in accordance with the federal acquisition regulation for procurement contracts 48 cfr part 9, subpart 9.4 and the common rule,',
7513:'governmentwide debarment and suspension nonprocurement, that implements executive order 12549 and executive order 12689. § 20.635 drugfree workplace. drugfree workplace',
7514:'means a site for the performance of work done in connection with a specific award at which employees of the',
7515:'recipient are prohibited from engaging in the unlawful manufacture, distribution, dispensing, possession, or use of a controlled substance. § 20.640',
7516:'employee. a employee means the employee of a recipient directly engaged in the performance of work under the award, including—',
7517:'1 all direct charge employees; 2 all indirect charge employees, unless their impact or involvement in the performance of work',
7518:'under the award is insignificant to the performance of the award; and 3 temporary personnel and consultants who are directly',
7519:'engaged in the performance of work under the award and who are on the recipient’s payroll. b this definition does',
7520:'not include workers not on the payroll of the recipient e.g., volunteers, even if used to meet a matching requirement;',
7521:'consultants or independent contractors not on the payroll; or employees of subrecipi§ 20.670 ents or subcontractors in covered workplaces. §',
7522:'20.645 federal agency or agency. federal agency or agency means any united states executive department, military department, government corporation, government',
7523:'controlled corporation, any other establishment in the executive branch including the executive office of the president, or any independent regulatory',
7524:'agency. § 20.650 grant. grant means an award of financial assistance that, consistent with 31 u.s.c. 6304, is used to',
7525:'enter into a relationship— a the principal purpose of which is to transfer a thing of value to the recipient',
7526:'to carry out a public purpose of support or stimulation authorized by a law of the united states, rather than',
7527:'to acquire property or services for the federal government’s direct benefit or use; and b in which substantial involvement is',
7528:'not expected between the federal agency and the recipient when carrying out the activity contemplated by the award. § 20.655',
7529:'individual. individual means a natural person. § 20.660 recipient. recipient means any individual, corporation, partnership, association, unit of government except',
7530:'a federal agency or legal entity, however organized, that receives an award directly from a federal agency. § 20.665 state.',
7531:'state means any of the states of the united states, the district of columbia, the commonwealth of puerto rico, or',
7532:'any territory or possession of the united states. § 20.670 suspension. suspension means an action taken by a federal agency',
7533:'that immediately prohibits a recipient from participating in federal government procurement contracts and covered non procurement transactions for a temporary',
7534:'period, pending completion of 233 pt. 21 an investigation and any judicial or administrative proceedings that may ensue. a recipient',
7535:'so prohibited is suspended, in accordance with the federal acquisition regulation for procurement contracts 48 cfr part 9, subpart 9.4',
7536:'and the common rule, government wide debarment and suspension nonprocurement, that implements executive order 12549 and executive order 12689. suspension',
7537:'of a recipient is a distinct and separate action from suspension of an award or suspension of payments under an',
7538:'award. part 21—new restrictions on lobbying subpart a—general sec. 21.100 conditions on use of funds. 21.105 definitions. 21.110 certification and',
7539:'disclosure. subpart b—activities by own employees 21.200 agency and legislative liaison. 21.205 professional and technical services. 21.210 reporting. subpart c—activities',
7540:'by other than own employees 21.300 professional and technical services. subpart d—penalties and enforcement 21.400 penalties. 21.405 penalty procedures. 21.410',
7541:'enforcement. subpart e—exemptions 21.500 secretary of defense. subpart f—agency reports 21.600 semiannual compilation. 21.605 inspector general report. appendix a to',
7542:'part 21—certification regarding lobbying appendix b to part 21—disclosure form to report lobbying authority: sec. 319, pub. l. 101–121 31',
7543:'u.s.c. 1352; 31 u.s.c. 321. source: 55 fr 6737, 6751, feb. 26, 1990, unless otherwise noted. cross reference: see also',
7544:'office of management and budget notice published at 54 fr 52306, december 20, 1989. 31 cfr subtitle a 7–1–16 edition',
7545:'subpart a—general § 21.100 conditions on use of funds. a no appropriated funds may be expended by the recipient of',
7546:'a federal contract, grant, loan, or cooperative ageement to pay any person for influencing or attempting to influence an officer',
7547:'or employee of any agency, a member of congress, an officer or employee of congress, or an employee of a',
7548:'member of congress in connection with any of the following covered federal actions: the awarding of any federal contract, the',
7549:'making of any federal grant, the making of any federal loan, the entering into of any cooperative agreement, and the',
7550:'extension, continuation, renewal, amendment, or modification of any federal contract, grant, loan, or cooperative agreement. b each person who requests',
7551:'or receives from an agency a federal contract, grant, loan, or cooperative agreement shall file with that agency a certification,',
7552:'set forth in appendix a, that the person has not made, and will not make, any payment prohibited by paragraph',
7553:'a of this section. c each person who requests or receives from an agency a federal contract, grant, loan, or',
7554:'a cooperative agreement shall file with that agency a disclosure form, set forth in appendix b, if such person has',
7555:'made or has agreed to make any payment using nonappropriated funds to include profits from any covered federal action, which',
7556:'would be prohibited under paragraph a of this section if paid for with appropriated funds. d each person who requests',
7557:'or receives from an agency a commitment providing for the united states to insure or guarantee a loan shall file',
7558:'with that agency a statement, set forth in appendix a, whether that person has made or has agreed to make',
7559:'any payment to influence or attempt to influence an officer or employee of any agency, a member of congress, an',
7560:'officer or employee of congress, or an employee of a member of congress in connection with that loan insurance or',
7561:'guarantee. e each person who requests or receives from an agency a commitment providing for the united states to insure',
7562:'or guarantee a loan shall file with 234 office of the secretary of the treasury that agency a disclosure form,',
7563:'set forth in appendix b, if that person has made or has agreed to make any payment to influence or',
7564:'attempt to influence an officer or employee of any agency, a member of congress, an officer or employee of congress,',
7565:'or an employee of a member of congress in connection with that loan insurance or guarantee. § 21.105 definitions. for',
7566:'purposes of this part: a agency, as defined in 5 u.s.c. 552f, includes federal executive departments and agencies as well',
7567:'as independent regulatory commissions and government corporations, as defined in 31 u.s.c. 91011. b covered federal action means any of',
7568:'the following federal actions: 1 the awarding of any federal contract; 2 the making of any federal grant; 3 the',
7569:'making of any federal loan; 4 the entering into of any cooperative agreement; and, 5 the extension, continuation, renewal, amendment,',
7570:'or modification of any federal contract, grant, loan, or cooperative agreement. covered federal action does not include receiving from an',
7571:'agency a commitment providing for the united states to insure or guarantee a loan. loan guarantees and loan insurance are',
7572:'addressed independently within this part. c federal contract means an acquisition contract awarded by an agency, including those subject to',
7573:'the federal acquisition regulation far, and any other acquisition contract for real or personal property or services not subject to',
7574:'the far. d federal cooperative agreement means a cooperative agreement entered into by an agency. e federal grant means an',
7575:'award of financial assistance in the form of money, or property in lieu of money, by the federal government or',
7576:'a direct appropriation made by law to any person. the term does not include technical assistance which provides services instead',
7577:'of money, or other assistance in the form of revenue sharing, loans, loan guarantees, loan insurance, interest subsidies, insurance, or',
7578:'direct § 21.105 united states cash assistance to an individual. f federal loan means a loan made by an agency.',
7579:'the term does not include loan guarantee or loan insurance. g indian tribe and tribal organization have the meaning provided',
7580:'in section 4 of the indian selfdetermination and education assistance act 25 u.s.c. 450b. alaskan natives are included under the',
7581:'definitions of indian tribes in that act. h influencing or attempting to influence means making, with the intent to influence,',
7582:'any communication to or appearance before an officer or employee or any agency, a member of congress, an officer or',
7583:'employee of congress, or an employee of a member of congress in connection with any covered federal action. i loan',
7584:'guarantee and loan insurance means an agency’s guarantee or insurance of a loan made by a person. j local government',
7585:'means a unit of government in a state and, if chartered, established, or otherwise recognized by a state for the',
7586:'performance of a governmental duty, including a local public authority, a special district, an intrastate district, a council of governments,',
7587:'a sponsor group representative organization, and any other instrumentality of a local government. k officer or employee of an agency',
7588:'includes the following individuals who are employed by an agency: 1 an individual who is appointed to a position in',
7589:'the government under title 5, u.s. code, including a position under a temporary appointment; 2 a member of the uniformed',
7590:'services as defined in section 1013, title 37, u.s. code; 3 a special government employee as defined in section 202,',
7591:'title 18, u.s. code; and, 4 an individual who is a member of a federal advisory committee, as defined by',
7592:'the federal advisory committee act, title 5, u.s. code appendix 2. l person means an individual, corporation, company, association, authority,',
7593:'firm, partnership, society, state, and local government, regardless of whether such entity is operated for profit or not for profit.',
7594:'this term 235 § 21.110 excludes an indian tribe, tribal organization, or any other indian organization with respect to expenditures',
7595:'specifically permitted by other federal law. m reasonable compensation means, with respect to a regularly employed officer or employee of',
7596:'any person, compensation that is consistent with the normal compensation for such officer or employee for work that is not',
7597:'furnished to, not funded by, or not furnished in cooperation with the federal government. n reasonable payment means, with respect',
7598:'to perfessional and other technical services, a payment in an amount that is consistent with the amount normally paid for',
7599:'such services in the private sector. o recipient includes all contractors, subcontractors at any tier, and sub grantees at any',
7600:'tier of the recipient of funds received in connection with a federal contract, grant, loan, or cooperative agreement. the term',
7601:'excludes an indian tribe, tribal organization, or any other indian organization with respect to expenditures specifically permitted by other federal',
7602:'law. p regularly employed means, with respect to an officer or employee of a person requesting or receiving a federal',
7603:'contract, grant, loan, or cooperative agreement or a commitment providing for the united states to insure or guarantee a loan,',
7604:'an officer or employee who is employed by such person for at least 130 working days within one year immediately',
7605:'preceding the date of the submission that initiates agency consideration of such person for receipt of such contract, grant, loan,',
7606:'cooperative agreement, loan insurance commitment, or loan guarantee commitment. an officer or employee who is employed by such person for',
7607:'less than 130 working days within one year immediately preceding the date of the submission that initiates agency consideration of',
7608:'such person shall be considered to be regularly employed as soon as he or she is employed by such person',
7609:'for 130 working days. q state means a state of the united states, the district of columbia, the commonwealth of',
7610:'puerto rico, a territory or possession of the united states, an agency or instrumentality of a 31 cfr subtitle a',
7611:'7–1–16 edition state, and a multistate, regional, or interstate entity having governmental duties and powers. § 21.110 certification and disclosure.',
7612:'a each person shall file a certification, and a disclosure form, if required, with each submission that initiates agency consideration',
7613:'of such person for: 1 award of a federal contract, grant, or cooperative agreement exceeding $100,000; or 2 an award',
7614:'of a federal loan or a commitment providing for the united states to insure or guarantee a loan exceeding $150,000.',
7615:'b each person shall file a certification, and a disclosure form, if required, upon receipt by such person of: 1',
7616:'a federal contract, grant, or cooperative agreement exceeding $100,000; or 2 a federal loan or a commitment providing for the',
7617:'united states to insure or guarantee a loan exceeding $150,000, unless such person previously filed a certification, and a disclosure',
7618:'form, if required, under paragraph a of this section. c each person shall file a disclosure form at the end',
7619:'of each calendar quarter in which there occurs any event that requires disclosure or that materially affects the accuracy of',
7620:'the information contained in any disclosure form previously filed by such person under paragraph a or b of this section.',
7621:'an event that materially affects the accuracy of the information reported includes: 1 a cumulative increase of $25,000 or more',
7622:'in the amount paid or expected to be paid for influencing or attempting to influence a covered federal action; or',
7623:'2 a change in the persons or individual s influencing or attempting to influence a covered federal action; or, 3',
7624:'a change in the officers, employee s, or members contacted to influence or attempt to influence a covered federal action.',
7625:'d any person who requests or receives from a person referred to in paragraph a or b of this section:',
7626:'1 a subcontract exceeding $100,000 at any tier under a federal contract; 236 office of the secretary of the treasury',
7627:'2 a subgrant, contract, or subcontract exceeding $100,000 at any tier under a federal grant; 3 a contract or subcontract',
7628:'exceeding $100,000 at any tier under a federal loan exceeding $150,000; or, 4 a contract or subcontract exceeding $100,000 at',
7629:'any tier under a federal cooperative agreement, shall file a certification, and a disclosure form, if required, to the next',
7630:'tier above. e all disclosure forms, but not certifications, shall be forwarded from tier to tier until received by the',
7631:'person referred to in paragraph a or b of this section. that person shall forward all disclosure forms to the',
7632:'agency. f any certification or disclosure form filed under paragraph e of this section shall be treated as a material',
7633:'representation of fact upon which all receiving tiers shall rely. all liability arising from an erroneous representation shall be borne',
7634:'solely by the tier filing that representation and shall not be shared by any tier to which the erroneous representation',
7635:'is forwarded. submitting an erroneous certification or disclosure constitutes a failure to file the required certification or disclosure, respectively. if',
7636:'a person fails to file a required certification or disclosure, the united states may pursue all available remedies, including those',
7637:'authorized by section 1352, title 31, u.s. code. g for awards and commitments in process prior to december 23, 1989,',
7638:'but not made before that date, certifications shall be required at award or commitment, covering activities occurring between december 23,',
7639:'1989, and the date of award or commitment. however, for awards and commitments in process prior to the december 23,',
7640:'1989 effective date of these provisions, but not made before december 23, 1989, disclosure forms shall not be required at',
7641:'time of award or commitment but shall be filed within 30 days. h no reporting is required for an activity',
7642:'paid for with appropriated funds if that activity is allowable under either subpart b or c. § 21.200 subpart b—activities',
7643:'by ownemployees § 21.200 agency and legislative liaison. a the prohibition on the use of appropriated funds, in § 21.100',
7644:'a, does not apply in the case of a payment of reasonable compensation made to an officer or employee of',
7645:'a person requesting or receiving a federal contract, grant, loan, or cooperative agreement if the payment is for agency and',
7646:'legislative liaison activities not directly related to a covered federal action. b for purposes of paragraph a of this section,',
7647:'providing any information specifically requested by an agency or congress is allowable at any time. c for purposes of paragraph',
7648:'a of this section, the following agency and legislative liaison activities are allowable at any time only where they are',
7649:'not related to a specific solicitation for any covered federal action: 1 discussing with an agency including individual demonstrations the',
7650:'qualities and characteristics of the person’s products or services, conditions or terms of sale, and service capabilities; and, 2 technical',
7651:'discussions and other activities regarding the application or adaptation of the person’s products or services for an agency’s use. d',
7652:'for purposes of paragraph a of this section, the following agencies and legislative liaison activities are allowable only where they',
7653:'are prior to formal solicitation of any covered federal action: 1 providing any information not specifically requested but necessary for',
7654:'an agency to make an informed decision about initiation of a covered federal action; 2 technical discussions regarding the preparation',
7655:'of an unsolicited proposal prior to its official submission; and, 3 capability presentations by persons seeking awards from an agency',
7656:'pursuant to the provisions of the small business act, as amended by pub. l. 95–507 and other subsequent amendments. e',
7657:'only those activities expressly authorized by this section are allowable under this section. 237 § 21.205 § 21.205 professional and',
7658:'technical services. a the prohibition on the use of appropriated funds, in § 21.100 a, does not apply in the',
7659:'case of a payment of reasonable compensation made to an officer or employee of a person requesting or receiving a',
7660:'federal contract, grant, loan, or cooperative agreement or an extension, continuation, renewal, amendment, or modification of a federal contract, grant,',
7661:'loan, or cooperative agreement if payment is for professional or technical services rendered directly in the preparation, submission, or negotiation',
7662:'of any bid, proposal, or application for that federal contract, grant, loan, or cooperative agreement or for meeting requirements imposed',
7663:'by or pursuant to law as a condition for receiving that federal contract, grant, loan, or cooperative agreement. b for',
7664:'purposes of paragraph a of this section, ‘‘professional and technical services’’ shall be limited to advice and analysis directly applying',
7665:'any professional or technical discipline. for example, drafting of a legal document accompanying a bid or proposal by a lawyer',
7666:'is allowable. similarly, technical advice provided by an engineer on the performance or operational capability of a piece of equipment',
7667:'rendered directly in the negotiation of a contract is allowable. however, communications with the intent to influence made by a',
7668:'professional such as a licensed lawyer or a technical person such as a licensed accountant are not allowable under this',
7669:'section unless they provide advice and analysis directly applying their professional or technical expertise and unless the advice or analysis',
7670:'is rendered directly and solely in the preparation, submission or negotiation of a covered federal action. thus, for example, communications',
7671:'with the intent to influence made by a lawyer that do not provide legal advice or analysis directly and solely',
7672:'related to the legal aspects of his or her client’s proposal, but generally advocate one proposal over another are not',
7673:'allowable under this section because the lawyer is not providing professional legal services. similarly, communications with the intent to influence',
7674:'made by an engi31 cfr subtitle a 7–1–16 edition neer providing an engineering analysis prior to the preparation or submission',
7675:'of a bid or proposal are not allowable under this section since the engineer is providing technical services but not',
7676:'directly in the preparation, submission or negotiation of a covered federal action. c requirements imposed by or pursuant to law',
7677:'as a condition for receiving a covered federal award include those required by law or regulation, or reasonably expected to',
7678:'be required by law or regulation, and any other requirements in the actual award documents. d only those services expressly',
7679:'authorized by this section are allowable under this section. § 21.210 reporting. no reporting is required with respect to payments',
7680:'of reasonable compensation made to regularly employed officers or employees of a person. subpart c—activities by other than own employees',
7681:'§ 21.300 professional and technical services. a the prohibition on the use of appropriated funds, in § 21.100 a, does',
7682:'not apply in the case of any reasonable payment to a person, other than an officer or employee of a',
7683:'person requesting or receiving a covered federal action, if the payment is for professional or technical services rendered directly in',
7684:'the preparation, submission, or negotiation of any bid, proposal, or application for that federal contract, grant, loan, or cooperative agreement',
7685:'or for meeting requirements imposed by or pursuant to law as a condition for receiving that federal contract, grant, loan,',
7686:'or cooperative agreement. b the reporting requirements in § 21.110 a and b regarding filing a disclosure form by each',
7687:'person, if required, shall not apply with respect to professional or technical services rendered directly in the preparation, submission, or',
7688:'negotiation of any commitment providing for the united states to insure or guarantee a loan. 238 office of the secretary',
7689:'of the treasury c for purposes of paragraph a of this section, ‘‘professional and technical services’’ shall be limited to',
7690:'advice and analysis directly applying any professional or technical discipline. for example, drafting or a legal document accompanying a bid',
7691:'or proposal by a lawyer is allowable. similarly, technical advice provided by an engineer on the performance or operational capability',
7692:'of a piece of equipment rendered directly in the negotiation of a contract is allowable. however, communications with the intent',
7693:'to influence made by a professional such as a licensed lawyer or a technical person such as a licensed accountant',
7694:'are not allowable under this section unless they provide advice and analysis directly applying their professional or technical expertise and',
7695:'unless the advice or analysis is rendered directly and solely in the preparation, submission or negotiation of a covered federal',
7696:'action. thus, for example, communications with the intent to influence made by a lawyer that do not provide legal advice',
7697:'or analysis directly and solely related to the legal aspects of his or her client’s proposal, but generally advocate one',
7698:'proposal over another are not allowable under this section because the lawyer is not providing professional legal services. similarly, communications',
7699:'with the intent to influence made by an engineer providing an engineering analysis prior to the preparation or submission of',
7700:'a bid or proposal are not allowable under this section since the engineer is providing technical services but not directly',
7701:'in the preparation, submission or negotiation of a covered federal action. d requirements imposed by or pursuant to law as',
7702:'a condition for receiving a covered federal award include those required by law or regulation, or reasonably expected to be',
7703:'required by law or regulation, and any other requirements in the actual award documents. e persons other than officers or',
7704:'employees of a person requesting or receiving a covered federal action include consultants and trade associations. § 21.400 f only',
7705:'those services expressly authorized by this section are allowable under this section. subpart d—penalties andenforcement § 21.400 penalties. a any',
7706:'person who makes an expenditure prohibited herein shall be subject to a civil penalty of not less than $10,000 and',
7707:'not more than $100,000 for each such expenditure. b any person who fails to file or amend the disclosure form',
7708:'see appendix b to be filed or amended if required herein, shall be subject to a civil penalty of not',
7709:'less than $10,000 and not more than $100,000 for each such failure. c a filing or amended filing on or',
7710:'after the date on which an administrative action for the imposition of a civil penalty is commenced does not prevent',
7711:'the imposition of such civil penalty for a failure occurring before that date. an administrative action is commenced with respect',
7712:'to a failure when an investigating official determines in writing to commence an investigation of an allegation of such failure.',
7713:'d in determining whether to impose a civil penalty, and the amount of any such penalty, by reason of a',
7714:'violation by any person, the agency shall consider the nature, circumstances, extent, and gravity of the violation, the effect on',
7715:'the ability of such person to continue in business, any prior violations by such person, the degree of culpability of',
7716:'such person, the ability of the person to pay the penalty, and such other matters as may be appropriate. e',
7717:'first offenders under paragraphs a or b of this section shall be subject to a civil penalty of $10,000, absent',
7718:'aggravating circumstances. second and subsequent offenses by persons shall be subject to an appropriate civil penalty between $10,000 and $100,000,',
7719:'as determined by the agency head or his or her designee. f an imposition of a civil penalty under this',
7720:'section does not prevent the united states from seeking any other remedy that may apply to the same conduct that',
7721:'is the basis for the imposition of such civil penalty. 239 § 21.405 § 21.405 penalty procedures. agencies shall impose',
7722:'and collect civil penalties pursuant to the provisions of the program fraud and civil remedies act, 31 u.s.c. sections 3803',
7723:'except subsection c, 3804, 3805, 3806, 3807, 3808, and 3812, insofar as these provisions are not inconsistent with the requirements',
7724:'herein. § 21.410 enforcement. the head of each agency shall take such actions as are necessary to ensure that the',
7725:'provisions herein are vigorously implemented and enforced in that agency. subpart e—exemptions § 21.500 secretary of defense. a the secretary',
7726:'of defense may exempt, on a casebycase basis, a covered federal action from the prohibition whenever the secretary determines, in',
7727:'writing, that such an exemption is in the national interest. the secretary shall transmit a copy of each such written',
7728:'exemption to congress immediately after making such a determination. b the department of defense may issue supplemental regulations to implement',
7729:'paragraph a of this section. subpart f—agency reports § 21.600 semiannual compilation. a the head of each agency shall collect',
7730:'and compile the disclosure reports see appendix b and, on may 31 and november 30 of each year, submit to',
7731:'the secretary of the senate and the clerk of the house of representatives a report containing a compilation of the',
7732:'information contained in the disclosure reports received during the six month period ending on march 31 or september 30, respectively,',
7733:'of that year. b the report, including the compilation, shall be available for public inspection 30 days after receipt of',
7734:'the report by the secretary and the clerk. c information that involves intelligence matters shall be reported only to the',
7735:'select committee on intelligence of the senate, the permanent select committee on intelligence of 31 cfr subtitle a 7–1–16 edition',
7736:'the house of representatives, and the committees on appropriations of the senate and the house of representatives in accordance with',
7737:'procedures agreed to by such committees. such information shall not be available for public inspection. d information that is classified',
7738:'under executive order 12356 or any successor order shall be reported only to the committee on foreign relations of the',
7739:'senate and the committee on foreign affairs of the house of representatives or the committees on armed services of the',
7740:'senate and the house of representatives whichever such committees have jurisdiction of matters involving such information and to the committees',
7741:'on appropriations of the senate and the house of representatives in accordance with procedures agreed to by such committees. such',
7742:'information shall not be available for public inspection. e the first semiannual compilation shall be submitted on may 31, 1990,',
7743:'and shall contain a compilation of the disclosure reports received from december 23, 1989 to march 31, 1990. f major',
7744:'agencies, designated by the office of management and budget omb, are required to provide machine readable compilations to the secretary',
7745:'of the senate and the clerk of the house of representatives no later than with the compilations due on may',
7746:'31, 1991. omb shall provide detailed specifications in a memorandum to these agencies. g nonmajor agencies are requested to provide',
7747:'machinereadable compilations to the secretary of the senate and the clerk of the house of representatives. h agencies shall keep',
7748:'the originals of all disclosure reports in the official files of the agency. § 21.605 inspector general report. a the',
7749:'inspector general, or other official as specified in paragraph b of this section, of each agency shall prepare and submit',
7750:'to congress each year, commencing with submission of the president’s budget in 1991, an evaluation of the compliance of that',
7751:'agency with, and the effectiveness of, the requirements herein. the evaluation may include any recommended changes that 240 office of',
7752:'the secretary of the treasury may be necessary to strengthen or improve the requirements. b in the case of an',
7753:'agency that does not have an inspector general, the agency official comparable to an inspector general shall prepare and submit',
7754:'the annual report, or, if there is no such comparable official, the head of the agency shall prepare and submit',
7755:'the annual report. c the annual report shall be submitted at the same time the agency submits its annual budget',
7756:'justifications to congress. d the annual report shall include the following: all alleged violations relating to the agency’s covered federal',
7757:'actions during the year covered by the report, the actions taken by the head of the agency in the year',
7758:'covered by the report with respect to those alleged violations and alleged violations in previous years, and the amounts of',
7759:'civil penalties imposed by the agency in the year covered by the report. appendix a to part 21—certification regarding lobbying',
7760:'certification for contracts, grants, loans, and cooperative agreements the undersigned certifies, to the best of his or her knowledge and',
7761:'belief, that: 1 no federal appropriated funds have been paid or will be paid, by or on behalf of the',
7762:'undersigned, to any person for influencing or attempting to influence an officer or employee of an agency, a member of',
7763:'congress, an officer or employee of congress, or an employee of a member of congress in connection with the awarding',
7764:'of any federal contract, the making of any federal grant, the making of any federal loan, the entering into of',
7765:'any cooperative agreement, and the extension, continuation, renewal, amendment, or modification of any federal contract, grant, loan, or cooperative agreement.',
7766:'2 if any funds other than federal appropriated funds have been paid or will be paid pt. 21, app. a',
7767:'to any person for influencing or attempting to influence an officer or employee of any agency, a member of congress,',
7768:'an officer or employee of congress, or an employee of a member of congress in connection with this federal contract,',
7769:'grant, loan, or cooperative agreement, the undersigned shall complete and submit standard formlll, ‘‘disclosure form to report lobbying,’’ in accordance',
7770:'with its instructions. 3 the undersigned shall require that the language of this certification be included in the award documents',
7771:'for all subawards at all tiers including subcontracts, subgrants, and contracts under grants, loans, and cooperative agreements and that all',
7772:'subrecipients shall certify and disclose accordingly. this certification is a material representation of fact upon which reliance was placed when',
7773:'this transaction was made or entered into. submission of this certification is a prerequisite for making or entering into this',
7774:'transaction imposed by section 1352, title 31, u.s. code. any person who fails to file the required certification shall be',
7775:'subject to a civil penalty of not less than $10,000 and not more than $100,000 for each such failure. statement',
7776:'for loan guarantees and loan insurance the undersigned states, to the best of his or her knowledge and belief, that:',
7777:'if any funds have been paid or will be paid to any person for influencing or attempting to influence an',
7778:'officer or employee of any agency, a member of congress, an officer or employee of congress, or an employee of',
7779:'a member of congress in connection with this commitment providing for the united states to insure or guarantee a loan,',
7780:'the undersigned shall complete and submit standard formlll, ‘‘disclosure form to report lobbying,’’ in accordance with its instructions. submission of',
7781:'this statement is a prerequisite for making or entering into this transaction imposed by section 1352, title 31, u.s. code.',
7782:'any person who fails to file the required statement shall be subject to a civil penalty of not less than',
7783:'$10,000 and not more than $100,000 for each such failure. 241 pt. 21, app. b 31 cfr subtitle a 7–1–16',
7784:'edition appendix b to part 21—disclosure form to report lobbying 242 office of the secretary of the treasury pt. 21,',
7785:'app. b 243 pt. 21, app. b 31 cfr subtitle a 7–1–16 edition 244 office of the secretary of the',
7786:'treasury part 25—prepayment of foreign military sales loans made by the defense security assistance agency and foreign military sales loans',
7787:'made by the federal financing bank and guaranteed by the defense security assistance agency subpart a—general sec. 25.100 definitions. 25.101',
7788:'omb control number. subpart b—qualifications for prepayment 25.200 general rules. subpart c—procedures 25.300 application procedure. 25.301 approval procedure. 25.302 application',
7789:'withdrawal; effect of approval. 25.303 closing procedure. subpart d—form of private loan 25.400 loan provisions. 25.401 fees. 25.402 transferability. 25.403',
7790:'registration. 25.404 nonseparability. 25.405 form of guaranty. 25.406 savings clause. authority: title iii, pub. l. 100–202; 31 u.s.c. 321. source:',
7791:'53 fr 25426, july 6, 1988, unless otherwise noted. subpart a—general § 25.100 definitions. in this part, unless the context',
7792:'indicates otherwise: a act means the provisions entitled ‘‘foreign military sales debt reform,’’ of title iii, entitled ‘‘military assistance,’’ of',
7793:'an act entitled ‘‘foreign operations, export financing and related programs appropriations act, 1988’’ pub. l. 100–202, enacted december 22, 1987.',
7794:'b aeca means the arms export control act, as amended 22 u.s.c. 2751 et seq.. c borrower means the obligor',
7795:'on an fms advance. d closing date means: § 25.100 1 with respect to the prepayment of the amounts permitted',
7796:'by this part to be prepaid of fms loans held by dsaa, the date designated by the mutual agreement of',
7797:'both the borrower and dsaa on which the guaranty will be attached to the private loan note or the private',
7798:'loan portion notes, as the case may be, the private loan will be funded, and the total permitted prepayment amount,',
7799:'or the portion thereof which the borrower has selected to prepay, will be prepaid; and 2 with respect to the',
7800:'prepayment of the amounts permitted by this part to be prepaid of fms loans held by the ffb and guaranteed',
7801:'by dsaa, the date designated by the mutual agreement of the borrower, the ffb, and dsaa on which the guaranty',
7802:'will be attached to the private loan note or the private loan portion notes, as the case may be, the',
7803:'private loan will be funded, and the total permitted prepayment amount, or portion thereof which the borrower has selected to',
7804:'prepay, will be prepaid. e derivative means any right, interest, instrument or security issued or traded on the credit of',
7805:'the private loan or any private loan portion, including but not limited to: 1 any participation share of, or undivided',
7806:'ownership or other equity interest in, the private loan or any private loan portion; 2 any note, bond or other',
7807:'debt instrument or obligation which is collateralized or otherwise secured by a pledge of, or secruity interest in, the private',
7808:'loan or any private loan portion; or 3 any such interest in such an interest or any such instrument secured',
7809:'by such an instrument. f dsaa means the defense security assistance agency, an agency within the department of defense. g',
7810:'eligible fms advance means any fms advance which: 1 was outstanding on december 22, 1987; 2 has principal amounts becoming',
7811:'due and payable after september 30, 1989; and 3 bears interest at a rate equal to or greater than 10',
7812:'percentum per annum. 245 § 25.100 eligible fms advance may include fms advances meeting the criteria of eligible fms advance',
7813:'which are made on account of fms loans even when such fms loans do not, in themselves, meet the criteria',
7814:'of eligible fms loan. h eligible fms loan means any fms loan which: 1 was outstanding on december 22, 1987;',
7815:'2 has principal amounts becoming due and payable after september 30, 1989; and 3 bears interest pursuant to the terms',
7816:'of the loan agreement relating thereto at a consolidated rate equal to or greater than 10 percentum per annum. eligible',
7817:'fms loans may include fms advances which are made on account of fms loans meeting the criteria of eligible fms',
7818:'loan even when such fms advances do not, in themselves, meet the criteria of eligible fms advance. i eligible private',
7819:'lender means either: 1 any of the following entities: i any banking, savings, or lending institution, or any subsidiary or',
7820:'affiliate thereof, chartered or otherwise lawfully organized under the laws of any state, the district of columbia, the united states',
7821:'or any territory or possession of the united states, including, but not limited to, any bank, trust company, industrial bank,',
7822:'investment banking company, savings association, savings and loan association, building and loan association, savings bank, credit union, or finance company,',
7823:'which is doing business in the united states; ii any broker or dealer registered with the securities and exchange commission',
7824:'pursuant to the securities exchange act of 1934; iii any company lawfully organized as an insurance company, and which is',
7825:'subject to supervision by the insurance commissioner or a similar official or agency of a state; or iv any united',
7826:'states pension fund; or 2 any trust or other special purpose financing entity which is funded initially by an entity',
7827:'or entities of the type described in paragraph i1 of this section. 31 cfr subtitle a 7–1–16 edition j ffb',
7828:'means the federal financing bank, and instrumentality and wholly owned corporation of the united states. k fms means foreign military',
7829:'sales. l fma advance means: 1 a disbursement of funds made pursuant to a loan agreement between the borrower and',
7830:'dsaa, which loan agreement provides for making of an fms loan; or 2 a disbursement of funds made pursuant to',
7831:'a loan agreement between the borrower and the ffb, which loan agreement provides for the making of an fms loan.',
7832:'m fms loan means either: 1 a loan made directly by the secretary of defense pursuant to section 23 of',
7833:'aeca; or 2 a loan made by the ffb and guaranteed by the secretary of defense pursuant to section 24',
7834:'of aeca; and ‘‘fms loans’’ mean the aggregate of such loans made to or for the account of a borrower.',
7835:'n guaranteedamount debt derivative means any note, bond or other debt instrument or obligation which is collateralized or otherwise secured',
7836:'by a pledge of, or security interest in, the private loan note or any private loan portion note or any',
7837:'derivative, as the case may be, which has an exclusive or preferred claim to the guaranteed loan amount or the',
7838:'respective guaranteed loan portion amount or the respective guaranteedamount equivalent, as the case may be. o guaranteedamount equity derivative means',
7839:'any participation share of, or undivided ownership or other equity interest in, the private loan or any private loan portion',
7840:'or any derivative, as the case may be, which has an exclusive or preferred claim to the guaranteed loan amount',
7841:'or the respective guaranteed loan portion amount or the respective guaranteed amount equivalent, as the case may be. p guaranteedamount',
7842:'equivalent means: 1 with respect to any derivative which is equal in principal amount to the private loan or any',
7843:'private loan portion, that amount of payment on account of such derivative which is 246 office of the secretary of',
7844:'the treasury equal to the guaranteed loan amount or the respective guaranteed loan portion amount, as the case may be;',
7845:'or 2 with respect to any derivatives which in the aggregate are equal in principal amount to the private loan',
7846:'or any private loan portion, that amount of payment on account of such derivatives which is equal to the guaranteed',
7847:'loan amount or the respective guaranteed loan portion amount, as the case may be. q guaranteed loan amount means that',
7848:'amount of payment on account of the private loan which is guaranteed under the terms of the guaranty. r guaranteed',
7849:'loan portion amount means that amount of payment on account of any private loan portion which is guaranteed under the',
7850:'terms of the guaranty. s guaranty means either a new guaranty of the united states issued by dsaa or an',
7851:'existing guaranty of the united states transferred by dsaa, in the form of guaranty set forth in § 25.405, which',
7852:'guaranty will be attached to a private loan note or private loan portion note. t interest rate difference means the',
7853:'difference between: 1 the cost of funds to the borrower for the private loan expressed in terms of the true',
7854:'rate of interest applicable to the private loan if paragraph a of § 25.404 applies to the private loan; and',
7855:'2 the cost of funds to the borrower for the private loan expressed in terms of the true rate of',
7856:'interest applicable to the private loan if paragraph a of § 25.404 does not apply to the private loan. u',
7857:'nonregistered obligation means a bearer obligation which does not comply with all of the registration requirements of the internal revenue',
7858:'code. v permitted arrears prepayment amount means the sum of all arrears, if any, on all fms loans, which arrears',
7859:'are outstanding on the closing date. w permitted guaranty holder means: 1 an individual domiciled in the united states; 2',
7860:'a corporation incorporated, chartered or otherwise organized in the united states; or § 25.100 3 a partnership or other juridical',
7861:'entity doing business in the united states. x permitted p&i prepayment amount means, with respect to each eligible fms loan',
7862:'or eligible fms advance, as the case may be, the sum of: 1 all principal amounts which become due and',
7863:'payable after september 30, 1989, on the respective eligible fms loan or eligible fms advance; and 2 all unpaid interest,',
7864:'if any, on the respective eligible fms loan or eligible fms advance accrued as of the closing date. y private',
7865:'loan means, collectively, the loan or loans that is or are obtained by the borrower from an eligible private lender',
7866:'to prepay the total permitted prepayment amount, or the portion thereof which the borrower has selected to prepay. z private',
7867:'loan note means, collectively, the note or notes executed and delivered by the borrower to evidence the private loan. aa',
7868:'private loan portion means any portion of the private loan. bb private loan portion note means any note executed and',
7869:'delivered by the borrower to evidence a private loan portion. cc total permitted prepayment amount means the sum of: 1',
7870:'the aggregate of the respective permitted p&i prepayment amount for all eligible fms loans and all eligible fms advances on',
7871:'account of fms loans which fms loans do not, in themselves, meet the criteria of eligible fms loans; and 2',
7872:'the permitted arrears prepayment amount. dd unguaranteedamount equivalent means all amounts of payment on account of any derivative other than',
7873:'the respective guaranteedamount equivalent. ee unguaranteed loan amount means all amounts of payment on account of the private loan other',
7874:'than the guaranteed amount. ff unguaranteed loan portion amount means all amounts of payment on account of any private loan',
7875:'portion other than the respective guaranteed loan portion amount. 247 § 25.101 § 25.101 omb control number. the reporting requirements',
7876:'in this part have been approved under the office of management and budget control number 1505–0109. subpart b—qualifications forprepayment §',
7877:'25.200 general rules. a to qualify for a loan prepayment at par pursuant to subsection a of the act, a',
7878:'borrower must have an eligible fms loan or an eligible fms advance. b a borrower may prepay the total permitted',
7879:'prepayment amount in portions using more than one closing; however, all prepayments of the total permitted prepayment amount must have',
7880:'a closing date that is not later than september 30, 1991. c a borrower may prepay all or a portion',
7881:'of the total permitted prepayment amount; however, if a borrower selects to prepay any permitted p&i prepayment amount of an',
7882:'fms advance, the borrower must prepay the entire permitted p&i prepayment amount of such fms advance. d if the payment',
7883:'billings of an fms loan have been consolidated in accordance with the terms of the respective loan agreement, and if',
7884:'any principal payments have been made on account of the fms loan, then the outstanding principal balances of any eligible',
7885:'fms advances shall be determined in accordance with the principal of ‘‘first disbursed, first repaid,’’ that is, advances on account',
7886:'of the fms loan shall be deemed to have been repaid in the chronological order in which they were disbursed.',
7887:'subpart c—procedures § 25.300 application procedure. a each borrower that wishes to prepay at par the total permitted prepayment amount,',
7888:'or any portion thereof, must submit a written prepayment application. to be considered complete, a prepayment application must contain the',
7889:'following information and materials: 1 part i of the prepayment application shall be the identification of each 31 cfr subtitle',
7890:'a 7–1–16 edition eligible fms loan or eligible fms advance, as the case may be, with respect to which the',
7891:'borrower has selected to prepay the amount thereof permitted by this part to be prepaid, setting forth with respect to',
7892:'each such eligible fms loan or eligible fms advance: i the date on which the eligible fms advance was made',
7893:'or the date on which the eligible fms loan was signed; ii the original amount of the eligible fms loan',
7894:'or eligible fms advance; iii the principal and interest payment schedule of the eligible fms loan or eligible fms advance;',
7895:'and iv the maturity of the eligible fms loan or eligible fms advance. 2 part ii of the prepayment application',
7896:'shall be the borrower’s estimate of the permitted arrears prepayment amount calculated as of the date of the application; 3',
7897:'part iii of the prepayment application shall be a description of each private loan, 90 percent of which the borrower',
7898:'seeks to have guaranteed, setting forth with respect to each private loan: i the total amount of the private loan,',
7899:'ii the proposed principal and interest payment schedule of the private loan, iii the proposed maturity of the private loan,',
7900:'and iv the identity of each eligible fms loan or eligible fms advance with respect to which amount thereof permitted',
7901:'by this part to be prepaid is to be prepaid with the proceeds of the private loan; 4 part iv',
7902:'of the prepayment application shall be all material transaction documents, in substantially final form, relating to the prepayment of the',
7903:'total permitted prepayment amount, or the portion thereof which the borrower has selected to prepay, with the proceeds of the',
7904:'private loan; and 5 part v of the prepayment application shall be the name, address, and telephone number of the',
7905:'borrower’s contact person with whom the ffb or dsaa will communicate to arrange for prepayment and closing. b each prepayment',
7906:'application shall be submitted in triplicate to 248 office of the secretary of the treasury dsaa at the following address:',
7907:'defense security assistance agency, the pentagon, washington, dc 20301–2800, attention: deputy comptroller. c a borrower wishing to obtain preliminary, nonbinding',
7908:'review of a plan to prepay at par the total permitted prepayment amount, or any portion thereof, may, at the',
7909:'borrower’s option, prior to submitting a prepayment application in accordance with paragraph a of this section, submit to dsaa, at',
7910:'the address set forth in paragraph b of this section, a written plan of prepayment. to qualify for review, a',
7911:'plan of prepayment must include a detailed description of the proposed financing structure clearly addressing the terms and conditions of',
7912:'the proposed private loan. dsaa will review each plan of prepayment submitted by borrowers and may engage in informal, nonbinding',
7913:'discussions with each borrower that submitted a plan of prepayment to assist such borrower in preparing a prepayment application. §',
7914:'25.301 approval procedure. a distribution, review, and processing by dsaa. 1 upon receipt of three copies of a completed prepayment',
7915:'application from a borrower, dsaa will promptly deliver one copy of parts i and ii of the prepayment application to',
7916:'the state department and one copy of parts i, ii, and v of the prepayment application to the treasury department.',
7917:'2 dsaa will review each completed prepayment application to ensure that the private loan complies with the requirements of this',
7918:'part, including without limitation the requirements of § 25.400. dsaa will also review each completed prepayment application to ensure that',
7919:'the provisions of subsection d of the act purposes and reports are considered. dsaa will process each completed prepayment application',
7920:'within 16 days after receipt by dsaa of the respective completed application from a borrower. 3 after dsaa has processed',
7921:'a completed prepayment application, dsaa will either: i return the application to the borrower; or ii deliver to the state',
7922:'department written evidence of the approval of the prepayment application by dsaa. § 25.301 b review and processing by the',
7923:'state department. 1 the state department will review parts i and ii of each prepayment application received by the state',
7924:'department from dsaa to ensure that the provisions of subsection d of the act purposes and reports are considered. the',
7925:'state department will process parts i and ii of each prepayment application within 7 days after receipt by the state',
7926:'department of written evidence of the approval of the prepayment application by dsaa. 2 after the state department has processed',
7927:'parts i and ii of a prepayment application, the state department will either: i return the parts of the application',
7928:'to dsaa for return to the borrower; or ii deliver to the treasury department written evidence of the approvals of',
7929:'the prepayment application by dsaa and the state department. c processing by the treasury department— 1 fms loans held by',
7930:'dsaa. i the treasury department will process parts i and ii of each prepayment application regarding an eligible fms loan',
7931:'made by dsaa or an eligible fms advance on account of an fms loan made by dsaa, as the case',
7932:'may be, within 7 days after receipt by the treasury department of written evidence of the approvals of the prepayment',
7933:'application by dsaa and the state department; ii after the treasury department has processed parts i and ii of a',
7934:'prepayment application, the treasury department will return the parts of the application to dsaa, and thereupon dsaa will commence the',
7935:'closing procedures described in § 25.303a with respect to the application. 2 fms loans held by the ffb. i the',
7936:'treasury department will process parts i and ii of each prepayment application regarding an eligible fms loan made by the',
7937:'ffb and guaranteed by dsaa or an eligible fms advance on account of an fms loan made by the ffb',
7938:'and guaranteed by dsaa, as the case may be, within 7 days after receipt by the treasury department from the',
7939:'state department of written evidence of the approvals of the prepayment application by dsaa and the state department; and 249',
7940:'§ 25.302 ii after the treasury department has processed parts i and ii of a prepayment application, the treasury department',
7941:'will commence the closing procedures described in § 25.303b with respect to the application. § 25.302 application withdrawal; effect of',
7942:'approval. a borrower that submits a prepayment application may withdraw the prepayment application at any time prior to its approval.',
7943:'even after a borrower’s prepayment application has been approved, the borrower is not obligated to prepay its eligible fms loans',
7944:'or eligible fms advances. § 25.303 closing procedure. a fms loans held by dsaa. 1 after the treasury has processed',
7945:'parts i and ii of a prepayment application regarding an eligible fms loan made by dsaa or an eligible fms',
7946:'advance on account of an fms loan made by dsaa, as the case may be, dsaa will communicate with the',
7947:'borrower’s contact person identified in part v of the prepayment application to establish a closing date mutually agreeable to the',
7948:'borrower and dsaa. dsaa will inform the borrower of the final amount of the total permitted prepayment amount, or the',
7949:'portion thereof which the borrower has selected to prepay, as of the closing date established. the determination by dsaa of',
7950:'the final amount of the total permitted prepayment amount, or the portion thereof which the borrower has selected to prepay,',
7951:'shall be conclusive. 2 on the closing date, the guaranty will be attached to the private loan note or the',
7952:'private loan portion notes, as the case may be, the private loan shall be funded, and the total permitted prepayment',
7953:'amount, or the portion thereof which the borrower has selected to prepay, will be prepaid. 3 the attachment of the',
7954:'guaranty to the private loan note or the private loan portion notes, as the case may be, will take place',
7955:'at such location as may be designated by the mutual agreement of the borrower and dsaa. 4 prior to 1:00',
7956:'p.m. prevailing local time in new york, new york, on the closing date, immediately available 31 cfr subtitle a 7–1–16',
7957:'edition funds in amounts sufficient to prepay the total permitted prepayment amount, or the portion thereof which the borrower has',
7958:'selected to prepay, shall be transferred by electronic funds transfer to dsaa at the treasury department account at the federal',
7959:'reserve bank of new york. the funds transfer message must include the following credit information: united states treasury, new york,',
7960:'new york, 021030004, treas nyc/ 5037. for credit to the defense security assist ance agency, the pentagon, washington, dc 20301–2800.',
7961:'this information must be exactly in this form including spacing between words and numbers to insure timely receipt by the',
7962:'dsaa. checks, drafts, and other orders for payment will not be accepted. b fms loans held by the ffb. 1',
7963:'after the treasury department has processed parts i and ii of a prepayment application regarding an eligible fms loan made',
7964:'by the ffb and guaranteed by dsaa or an eligible fms advance on account of an fms loan made by',
7965:'the ffb and guaranteed by dsaa, as the case may be, the ffb will communicate with the borrower’s contact person',
7966:'identified in part v of the prepayment application to establish a closing date mutually agreeable to the borrower, the ffb,',
7967:'and dsaa. the ffb will inform the borrower of the final amount of the total permitted prepayment amount, or the',
7968:'portion thereof which the borrower has selected to prepay, as of the closing date established. the determination by the ffb',
7969:'of the final amount of the total permitted prepayment amount, or the portion thereof which the borrower has selected to',
7970:'prepay, shall be conclusive. 2 on the closing date, the guaranty will be attached to the private loan note or',
7971:'the private loan portion notes, as the case may be, the private loan will be funded, and the total permitted',
7972:'prepayment amount, or the portion thereof which the borrower has selected to prepay, will be prepaid. 3 the attachment of',
7973:'the guaranty to the private loan note or the private loan portion notes, as the case 250 office of the',
7974:'secretary of the treasury may be, will take place at such location as may be designated by the mutual agreement',
7975:'of the borrower and dsaa. 4 prior to 1:00 p.m. prevailing local time in new york, new york, on the',
7976:'closing date, immediately available funds in amounts sufficient to prepay at par the permitted prepayment amount, or the portion thereof',
7977:'which the borrower has selected to prepay, shall be transferred by electronic funds transfer to the treasury department account at',
7978:'the federal reserve bank of new york. the funds transfer message must include the following credit information: united states treasury,',
7979:'new york, new york, 021030004, treas nyc/ 20180006. for credit to the federal financing bank, room 143, liberty center building,',
7980:'401 14th street sw., washington, dc 20227. this information must be exactly in this form including spacing between words and',
7981:'numbers to insure timely receipt by the ffb. checks, drafts, and others for payment will not be accepted. c changes',
7982:'in the closing date. if a borrower does not prepay the total permitted prepayment amount or the portion thereof which',
7983:'the borrower has selected to prepay, on the mutually agreed upon closing date, the borrower may prepay the total permitted',
7984:'prepayment amount, or the portion thereof which the borrower has selected to prepay, on a new closing date, provided that',
7985:'the new closing date is mutually agreeable to all interested parties, and provided, further, that the borrower prepays such amount',
7986:'in accordance with the approved prepayment application, adjusted for changes in accrued interest. subpart d—form of private loan § 25.400',
7987:'loan provisions. a subject to the provisions of paragraph b of this section, the principal and interest payment schedule and',
7988:'maturity of the private loan must be the same as the payment schedules and maturities of the eligible fms loans',
7989:'or eligible fms advances, as the case may be, which the borrower has se§ 25.400 lected to prepay with the',
7990:'proceeds of the private loan. b notwithstanding the preceding paragraph, an eligible private lender that proposes to make a private',
7991:'loan, the proceeds of which will be used to prepay eligible fms loans or eligible fms advances, as the case',
7992:'may be, having differing payment structures and maturities, may: 1 consolidate the differing payment structures of the eligible fms loans',
7993:'or the eligible fms advances, as the case may be, into a single payment structure which complies with the following',
7994:'criteria: i the private loan shall have one set of semiannual payment dates; ii interest on and principal of the',
7995:'private loan shall be payable semiannually; and iii the amount of principal to be paid each year on account of',
7996:'the private loan shall be equal rounded to the nearest $1,000.00 if desired, except for the final payment to the',
7997:'aggregate amount of principal that is scheduled to be paid in such year on account of the respective eligible fms',
7998:'loans or eligible fms advances; or 2 consolidate the differing payment structures and maturities of the eligible fms loans or',
7999:'the eligible fms advances, as the case may be, into a single payment structure and maturity complying with the following',
8000:'criteria: i the final maturity date of the private loan shall be the approximate weighted average of the final maturity',
8001:'dates of the eligible fms loans or the eligible fms advances with respect to which the borrower has selected to',
8002:'prepay amounts thereof permitted by this part to be prepaid; ii the initial principal payment date of the private loan',
8003:'shall occur no later than the earliest scheduled principal payment date of the eligible fms loans or the eligible fms',
8004:'advances with respect to which the borrower has selected to prepay amounts thereof permitted by this part to be prepaid;',
8005:'iii the private loan shall have one set of semiannual payment dates; iv interest on the private loan shall be',
8006:'payable semiannually; and v the principal of the private loan shall be payable in equal installments 251 § 25.401 rounded',
8007:'to the nearest $1,000.00 if desired, except for the final payment and shall be payable either semiannually or annually. §',
8008:'25.401 fees. the interest rate on the private loan may include compensation for costs at prevailing market rates with the',
8009:'agreement of the borrower and the eligible private lender selected by the borrower. § 25.402 transferability. each private loan note,',
8010:'with the guaranty attached, shall be fully and freely transferable to any permitted guaranty holder. § 25.403 registration. the guaranty',
8011:'shall cease to be effective with respect to the private loan or any private loan portion or any derivative to',
8012:'the extent that the private loan or the respective private loan portion or the respective derivative, as the case may',
8013:'be, is used to provide significant support for a nonregistered obligation. § 25.404 nonseparability. a the guaranty shall cease to',
8014:'be effective with respect to any guaranteed loan amount or any guaranteed loan portion amount or any guaranteed amount equivalent',
8015:'to the extent that: 1 the guaranteed amount or the respective guaranteed loan portion amount or the respective guaranteed amount',
8016:'equivalent, as the case may be, is separated at any time from the unguaranteed loan amount or the respective unguaranteed',
8017:'loan portion amount or the respective unguaranteedamount equivalent, as the case may be, in any way, directly or through the',
8018:'issuance of any guaranteed amount equity derivative or any guaranteedamount debt derivative; or 2 any holder of the private loan',
8019:'note or any private loan portion note or any derivative, as the case may be, having a claim to payments',
8020:'on the private loan receives more than 90 percent of any payment due to such holder from payments made under',
8021:'the guaranty at any time during the term of the private loan. 31 cfr subtitle a 7–1–16 edition b notwithstanding',
8022:'the preceding paragraph, if any guaranteedamount debt derivative is issued, the guaranty shall not cease to be effective with respect',
8023:'to any guaranteed loan amount or any guaranteed loan portion amount or any guaranteed amount equivalent, as the case may',
8024:'be, if both of the circumstances described in paragraphs b1 and b2 of this section. 1 a borrower shall have',
8025:'delivered to the secretary of the treasury evidence, in form and substance satisfactory to the secretary of the treasury, that',
8026:'the interest rate difference will be substantial. i to be considered, the evidence must meet the following requirements: a the',
8027:'borrower must show that the interest rate difference is directly attributable to paragraph a of this section being applied to',
8028:'the private loan, that is, that the interest rate difference will exist even when all other financing terms of the',
8029:'private loan, including any collateralization of the unguaranteed loan amount or the respective unguaranteed loan portion amount or the respective',
8030:'unguaranteedamount equivalent, as the case may be, are identical; b when calculating the interest rate difference, the borrower must assume',
8031:'that the unguaranteed loan amount or the respective unguaranteed loan portion amount or the respective unguaranteedamount equivalent, as the case',
8032:'may be, will be collateralized by securities backed by the full faith and credit of the united states, unless the',
8033:'borrower is legally prohibited from so collateralizing the unguaranteed loan amount or the respective unguaranteed loan portion amount or the',
8034:'respective unguaranteedamount equivalent, as the case may be, or the borrower has demonstrated to the satisfaction of the secretary of',
8035:'the treasury that the borrower is unable to so collateralize the unguaranteed loan amount or the respective unguaranteed loan portion',
8036:'amount or the respective unguaranteedamount equivalent; c if the borrower is legally prohibited from collateralizing the unguaranteed loan amount or',
8037:'the respective loan guaranteed portion 252 office of the secretary of the treasury amount or the respective unguaranteedamount equivalent, as',
8038:'the case may be, with securities backed by the full faith and credit of the united states or has demonstrated',
8039:'to the satisfaction of the secretary of the treasury that the borrower is unable to so collateralize the unguaranteed loan',
8040:'amount or the respective unguaranteed loan portion amount or the respective unguaranteedamount equivalent, as the case may be, then the',
8041:'borrower may calculate the interest rate difference using whatever collateralization assumptions the borrower elects; d if the borrower delivers evidence',
8042:'to the secretary of the treasury respecting the interest rate difference, which evidence assumes either that the unguaranteed loan amount',
8043:'or the respective unguaranteed loan portion amount or the respective unguaranteedamount equivalent, as the case may be, will not be',
8044:'collateralized at all or that the unguaranteed loan amount or the respective unguaranteed loan portion amount or the respective unguaranteedamount',
8045:'equivalent, as the case may be, will be collateralized, but not by securities backed by the full faith and credit',
8046:'of the united states, then the borrower must also deliver to the secretary of the treasury the written agreement of',
8047:'the borrower, which agreement shall be in form and substance satisfactory to the secretary of the treasury, that the borrower',
8048:'will not collateralize the unguaranteed loan amount or the respective unguaranteed loan portion amount or the respective unguaranteedamount equivalent, as',
8049:'the case may be, at any time during the term of the private loan in any way different from the',
8050:'assumptions used in calculating the interest rate difference; and e the borrower must deliver to the secretary of the treasury',
8051:'the evidence pertaining to the interest rate difference at the time that the borrower submits to dsaa its plan for',
8052:'prepayment, if any, if no plan of prepayment is submitted, then no later than 10 days prior to the time',
8053:'that the borrower submits to dsaa its prepayment application. § 25.405 ii if the secretary of the treasury determines that',
8054:'the evidence submitted by the borrower pertaining to the interest rate difference is satisfactory in form and in substance, and',
8055:'that the interest rate difference is substantial, a modified version of the guaranty deleting therefrom the provision that the guaranty',
8056:'shall cease to be effective if any guaranteedamount debt derivative is issued will be attached to the private loan note',
8057:'or the private loan portion notes, as the case may be. 2 the secretary of the treasury shall have determined,',
8058:'in the sole discretion of the secretary of the treasury, that the respective borrower’s loan prepayment at par pursuant to',
8059:'subsection a of the act through the issuance of any guaranteedamount debt derivative is necessary to achieve the international economic',
8060:'policy interests of the united states. § 25.405 form of guaranty. a the guaranty that will be attached to the',
8061:'private loan note on the closing date shall be in the following form except that the bracketed words shall be',
8062:'deleted if the conditions specified in § 25.404b shall have occurred: for value received, the defense security assistance agency of',
8063:'the department of defense ‘‘dsaa’’, hereby guarantees to name of lender ‘‘lender’’, incorporated under the laws of u.s. state or',
8064:'other u.s. jurisdiction or if not so incorporated or organized, then the principal place of doing business is u.s. location,',
8065:'address, and zip code, under the authority of section 24 of the arms export control act, as amended ‘‘act’’, the',
8066:'due and punctual payment of ninety percent 90% of amounts due: 1 on the promissory note ‘‘note’’ in the principal',
8067:'amount of up to $lll dated lll issued to the lender by the government of name of borrower ‘‘borrower’’ pursuant',
8068:'to the loan agreement between the lender and the borrower dated the llth day of lll‘‘agreement’’; and 2 the lender',
8069:'from the borrower pursuant to the agreement. this guaranty is a guaranty of payment covering all political and credit risks',
8070:'of nonpayment, including any nonpayment arising out of any claim which the borrower may now or hereafter have against any',
8071:'person, corporation, or other entity including without limitation, the united states, the lender, and any supplier of defense items in',
8072:'connection with any transaction, for any reason whatsoever. this guaranty shall inure to the 253 § 25.405 benefit of and',
8073:'shall be enforceable by the lender and any permitted guaranty holder as hereinafter defined. this guaranty shall not be impaired',
8074:'by any law, regulation or decree of the borrower now or hereafter in effect which might in any manner change',
8075:'any of the terms of the note or agreement. the obligation of dsaa hereunder shall be binding irrespective of the',
8076:'irregularity, invalidity or unenforceability under any laws, regulations or decrees of the borrower of the note, the agreement or other',
8077:'instruments related thereto. dsaa hereby waives diligence, demand, protest, presentment and any requirement that the lender exhaust any right or',
8078:'power to take any action against the borrower and any notice of any kind whatsoever other than the demand for',
8079:'payment required to be given to dsaa hereunder in the event of default on a payment due under the note.',
8080:'in the event of failure of the borrower to make payment, when and as due, of any installment of principal',
8081:'or interest under the note, the dsaa shall make payment immediately to the lender upon demand to the dsaa after',
8082:'the borrower’s failure to pay has continued for 10 calendar days. the amount payable under this guaranty shall be ninety',
8083:'percent 90% of the amount of the overdue installment of principal and interest, plus ninety percent 90% of any and',
8084:'all late charges and interest thereon as provided in the agreement. upon payment by dsaa to the lender, the lender',
8085:'will assign to dsaa, without recourse or warranty, ninety percent 90% of all of its rights in the note and',
8086:'the agreement with respect to such payment. in the event of a default under the agreement or the note by',
8087:'the borrower and so long as this guaranty is in effect and the dsaa is not in default hereunder: i',
8088:'the lender or other permitted guaranty holder shall not accelerate or reschedule payment of the principal or interest on the',
8089:'note or any other note of the borrower guaranteed by dsaa except with the written approval of dsaa; and ii',
8090:'the lender or other permitted guaranty holder shall, if so directed by dsaa, invoke the default provisions of the agreement.',
8091:'subject to the limitations set forth below, the lender’s rights under this guaranty may be assigned to any ‘‘permitted guaranty',
8092:'holder,’’ that is: 1 an individual domiciled in the united states; 2 a corporation incorporated, chartered or otherwise organized in',
8093:'the united states; or 3 a partnership or other juridical entity doing business in the united states. in the event',
8094:'of such assignment dsaa shall be promptly notified. the lender will not agree to any material amendment of the agreement',
8095:'or note or consent to any material deviation from the 31 cfr subtitle a 7–1–16 edition provisions thereof without the',
8096:'prior written consent of dsaa. permitted guaranty holders shall be severally bound by, and shall be severally entitled to, the',
8097:'rights and obligations of the lender under the note, the agreement, and this guaranty. the lender shall maintain a current,',
8098:'accurate written record of the names, addresses, amount of financial interest in the note and agreement, and date of acquisition',
8099:'of such interest of each permitted guaranty holder and shall furnish dsaa a copy of such record on its demand',
8100:'without charge. no assignment by the lender or by any permitted guaranty holder shall be effective for purposes of this',
8101:'guaranty unless and until so recorded by the lender. the total amount of this guaranty shall not at any time',
8102:'exceed ninety percent 90% of the outstanding principal, unpaid accrued interest and arrearages, if any, under the agreement and the',
8103:'note, including any portion of the note, or any derivative of the note or any portion of the note. this',
8104:'guaranty shall cease to be effective with respect to the guaranteed amount of the total amount of the note the',
8105:'‘‘guaranteed loan amount’’ or with respect to the guaranteed amount of any portion of the note the ‘‘guaranteed loan portion',
8106:'amount’’ [or with respect to the amount of any derivative or derivatives of the note or any portion of the',
8107:'note equal, or in the aggregate equal, in principal amount to the total amount of the note or such portion',
8108:'of the note, as the case may be, which amount of such derivative or derivatives is equal to the respective',
8109:'guaranteed loan amount or guaranteed loan portion amount, as the case may be the ‘‘guaranteedamount equivalent’’] to the extent that',
8110:'1 the guaranteed loan amount or the respective guaranteed loan portion amount [or the respective guaranteedamount equivalent], as the case',
8111:'may be, is at any time separated from the unguaranteed amount of the total amount of the note or the',
8112:'unguaranteed amount of the respective portion of the note [or the amount of such derivative or derivatives of the note',
8113:'which is not the amount which is equal to the guaranteed loan amount or guaranteed loan portion amount, as the',
8114:'case may be], in any way, a directly, or b through the issuance of participation shares of, or undivided ownership',
8115:'or other equity interests in, the note, or any portion of the note, or any derivative of the note or',
8116:'any portion of the note, which have an exclusive or preferred claim to the guaranteed loan amount or the respective',
8117:'guaranteed loan portion amount [or the respective guaranteedamount equivalent], as the case may be [or c through the issuance of',
8118:'254 office of the secretary of the treasury notes, bonds or other debt instruments or obligations which are collateralized or',
8119:'otherwise secured by a pledge of, or security interest in, the note, or any portion of the note or any',
8120:'derivative of the note or any portion of the note, which has an exclusive or preferred claim to the guaranteed',
8121:'loan amount or the respective guaranteed loan portion amount or the respective guaranteed amount equivalent, as the case may be];',
8122:'or 2 any holder of the note, or any portion of the note, or any derivative of the note or',
8123:'any portion of the note, as the case may be, having claim to payment made on the note, receives more',
8124:'than ninety percent of any payment due to such holder from payments made under this guaranty at any time during',
8125:'the term of the note or the agreement. this guaranty is fully and freely transferable to any permitted guaranty holder,',
8126:'except that it shall cease to be effective with respect to the agreement or the note, or any portion of',
8127:'the note, or any derivative of the note or any portion of the note, to the extent that the agreement',
8128:'or the note, or the respective portion of the note, or the respective derivative of the note or any portion',
8129:'of the note, as the case may be, is used to provide significant support for any nonregistered obligation. the full',
8130:'faith and credit of the united states is pledged to the performance of this guaranty. no claim which the united',
8131:'states may now or hereafter have against the lender or any permitted guaranty holder for any reason whatsoever shall affect',
8132:'in any way the right of the lender or any permitted guaranty holder to receive full and prompt payment of',
8133:'any amount otherwise due under this guaranty. the united states represents and warrants that a it has full power, authority',
8134:'and legal right to execute, deliver and perform this guaranty, b this guaranty has been executed in accordance with and',
8135:'pursuant to the terms and provisions of section 24 of the act, the provisions of the foreign operations, export financing,',
8136:'and related programs appropriations act, 1988, under the hearing ‘‘foreign military sales debt reform,’’ and title 31, part 25, of',
8137:'the code of federal regulations, c this guaranty has been duly executed and delivered by a duly authorized representative of',
8138:'dsaa, and d this guaranty constitutes the valid and legally binding obligations of the united states, enforceable in accordance with',
8139:'the terms hereof. any notice, demand, or other communication hereunder shall be deemed to have been given if in writing',
8140:'and actually delivered to the comptroller, dsaa, the pentagon, washington, dc 20301–2800, or the successor, or such other place as',
8141:'may be designated in writing by the comptroller, dsaa or the successor thereof. § 26.2 by acceptance of the note,',
8142:'the lender agrees to the terms and conditions of this guaranty. dated: llllllllllllllllllll by: lllllllllllllllllllll director, dsaa. b the obligations',
8143:'of dsaa under the guaranty are expressly limited to those obligations contained in the form of guaranty set forth in',
8144:'paragraph a of this section. any provisions of any agreement relating to the private loan purporting to create obligations on',
8145:'the part of dsaa which are inconsistent with the terms of the guaranty or any other provision of this part',
8146:'be unenforceable against dsaa. § 25.406 savings clause. nothing in this rule is intended to authorize any person or entity',
8147:'to engage in any activity not otherwise authorized or permitted for such person or entity under any applicable laws of',
8148:'the united states, any territory or possession of the united states, any state, or the district of columbia. part 26—environmental',
8149:'review of actions by multilateral development bands mdbs sec. 26.1 purpose. 26.2 availability of project listings. 26.3 availability of environmental',
8150:'impact assessment summaries eia summaries and environmental impact assessments eias. 26.4 comments on mdb projects. 26.5 upgrades and additional environmental',
8151:'information. authority: 22 u.s.c. 262m–7, 31 u.s.c. 321. source: 57 fr 24545, june 10, 1992, unless otherwise noted. § 26.1',
8152:'purpose. this part prescribes procedures for the environmental review of, and comment by federal agencies and the public on, proposed',
8153:'projects of multilateral development banks mdbs. § 26.2 availability of project listings. a the office of multilateral development banks of',
8154:'the department of the treasury hereinafter ‘‘mdb office’’ will ensure that the environmental protection agency epa, the 255 § 26.3',
8155:'council on environmental quality ceq, the department of state, the agency for international development aid, the national oceanic and atmospheric',
8156:'administration noaa, and the bank information center bic which is a private, nongovernmental organization located in washington, dc, receive copies',
8157:'from each multilateral development bank mdb of project listings describing future mdb projects and assigning environmental categories based on the',
8158:'environmental impact of each project. if an mdb has not provided a project listing to one of these entities, these',
8159:'entities may obtain the project listing by contacting the mdb office, 1500 pennsylvania avenue nw., washington, dc 20220, 202 622–0765.',
8160:'b1 members of the public may obtain copies of project listings from the bic, 2025 eye street nw., suite 522,',
8161:'washington, dc 20006 202 466–8191, not a tollfree call. 2 if a copy is not available from the bic, members',
8162:'of the public may arrange to review and/or copy a project listing by contacting the mdb office which will make',
8163:'a copy available at the department of the treasury library, 1500 pennsylvania avenue nw., washington, dc 202 622–0990, not a',
8164:'tollfree call. members of the public are advised that they must make an appointment with the treasury library before they',
8165:'visit and that a charge currently 15 cents per page is imposed for the use of the library photocopier. §',
8166:'26.3 availability of environmental impact assessment summaries eia summaries and environmental impact assessments eias. a eia summaries. 1 the mdb',
8167:'office will provide for the distribution of eia summaries to the entities identified in section 26.2a. 2 i members of',
8168:'the public may obtain copies of eia summaries from the bic, 2025 eye street, nw., suite 522, washington, dc 20006',
8169:'202 466–8191, not a tollfree call. ii if a copy of an eia summary is not available from the bic,',
8170:'members of the public may arrange to review and/ or copy an eia summary by contacting the mdb office at',
8171:'202 622–0765 31 cfr subtitle a 7–1–16 edition not a tollfree call, which will make a copy available at the',
8172:'department of the treasury library, 1500 pennsylvania avenue nw., washingon, dc. members of the public are advised that they must',
8173:'make an appointment with the treasury library 202 622–0990 before they visit, and that a charge currently 15 cents per',
8174:'page is imposed for the use of the library photocopier. to the extent possible, eia summaries will be available for',
8175:'review and copying at least 120 days before scheduled consideration of a project by the mdb executive directors. b eias—1',
8176:'the african development bank, the european bank for reconstruction and development, and the asian development bank. arrangements to review an',
8177:'eia may be made by contacting the mdb office 202 622–0765 not a tollfree call, which will obtain a copy',
8178:'of the eia through the office of the united states executive director of the appropriate mdb and make it available',
8179:'for review and copying in the department of the treasury library. members of the public are advised that they must',
8180:'make an appointment with the treasury library, 202 622–0900 not a tollfree call, before they visit, and that a charge',
8181:'currently 15 cents per page is imposed for the use of the library photocopier. 2 the international bank for reconstruction',
8182:'and development, the international development association, and the interamerican development bank. i members of the public may review eias at',
8183:'the public reading room of the concerned mdb. ii if a particular mdb does not have a public reading room,',
8184:'members of the public may arrange to review and/or copy an eia by contacting the mdb office 202 622–0765 not',
8185:'a tollfree call, which will obtain a copy through the office of the united states executive director of the concerned',
8186:'mdb and make it available in the department of the treasury library, 1500 pennsylvania avenue nw., washington, dc. members of',
8187:'the public are advised that they must make an appointment with the treasury library 202 622–0990 not a tollfree call',
8188:'before they visit, and that a charge currently 15 cents per page is imposed for the use of the library',
8189:'photocopier. 256 office of the secretary of the treasury § 26.4 comments on mdb projects. a public comments—1 written comments',
8190:'i a member of the public wishing to provide written comments on a mdb project must provide 2 copies of',
8191:'the comments to the office of multilateral development banks, u.s. department of the treasury, 1500 pennsylvania avenue nw., room 5400,',
8192:'washington, dc 20220. written comments should be submitted not later than two weeks after the member of the public has',
8193:'access to the particular document on which it wishes to offer comments— either the project listing, the eia summary, or',
8194:'the eia for a particular project. written public comments will be provided by the mdb office to the u.s. government',
8195:'agencies participating in meetings of the working group for multilateral assistance wgma, which meetings are described in § 26.4c. the',
8196:'wgma is an intergovernmental subcommittee of the development coordination committee whose functions are set forth in the presidential announcement of',
8197:'may 19, 1978, vol. 14, no. 20, p. 932 of the weekly compilation of presidential documents. the wgma meets to',
8198:'discuss the u.s. position on upcoming mdb projects. ii all written comments will be available for inspection and copying in',
8199:'their entirety in the department of the treasury library, 1500 pennsylvania avenue nw., washington, dc 202 622– 0990. members of',
8200:'the public are advised that they must make an appointment with the treasury library before they visit, and that a',
8201:'charge currently 15 cents per page is imposed for the use of the library photocopier. 2 oral comments. oral comments',
8202:'from a member of the public may be made in periodic meetings convened by the bic. information concerning these meetings',
8203:'may be obtained by contacting the bic or the mdb office. the mdb office will summarize and present such comments',
8204:'in the wgma meetings described in § 26.4c. b u.s. agency comments. comments from u.s. agencies shall be provided through',
8205:'the wgma. c consideration of comments. the wgma will consider all comments made by the public and u.s. agencies. the',
8206:'wgma may review a project up to § 26.5 three times. the first review will consider whether the project has',
8207:'been assigned the appropriate environmental category by the mdb. this review will take place as far in advance as possible',
8208:'of board consideration of the project. the second review will consider the eia summary or the eia or information discussed',
8209:'in § 26.5b1, and comments received from the public on such documentation. the third wgma review, which will take place',
8210:'shortly before board consideration of the project, will consider the position of the u.s. government on the project. § 26.5',
8211:'upgrades and additional environmental information. a environmental category upgrades. if the wgma and the department of the treasury determine that',
8212:'a project would have a significant impact on the human environment, but that the level of environmental analysis planned by',
8213:'the mdb is insufficient, the department of the treasury will instruct the united states executive director of the concerned mdb',
8214:'to request that the mdb upgrade the project to an environmental category requiring additional environmental analysis. members of the public',
8215:'may call the mdb office to inquire about upgrade requests for specific projects. b additional environmental information. 1 if the',
8216:'wgma and the department of the treasury determine on the basis of the first wgma review that: i a mdb',
8217:'project would have a significant impact on the human environment, and ii the mdb appears to have made an appropriate',
8218:'decision that such project merits environmental analysis, but less than a fullfledged environmental impact assessment as defined by that mdb’s',
8219:'own procedures, the department of the treasury will obtain, through the united states executive director of the concerned mdb, such',
8220:'environmental information from the mdb e.g., environmental chapters from project feasibility studies or environmental data sheets which contains this environmental',
8221:'analysis. the mdb office will provide this environmental information to the entities described in § 26.2a. 257 pt. 27 2',
8222:'if such environmental information is insufficient to provide an adequate basis for analyzing the environmental impact of the proposed project',
8223:'and alternatives to the proposed project, the department of the treasury will instruct the united states executive director of the',
8224:'concerned mdb not to vote in favor of the project. part 27—civil penalty assessment for misuse of department of the',
8225:'treasury names, symbols, etc. sec. 27.1 purpose. 27.2 definitions. 27.3 assessment of civil penalties. 27.4 factors to be considered. 27.5',
8226:'initial notice of assessment. 27.6 written response. 27.7 final notice of assessment. 27.8 judicial review. authority: 31 u.s.c. 321, 333.',
8227:'source: 62 fr 42213, aug. 6, 1997, unless otherwise noted. § 27.1 purpose. a the regulations in this part implement',
8228:'the provisions of 31 u.s.c. 333c, which authorizes the secretary of the treasury to assess a civil penalty against any',
8229:'person who has misused the words, titles, abbreviations, initials, symbols, emblems, seals, or badges of the department of the treasury',
8230:'or any subdivision thereof in violation of 31 u.s.c. 333a, in accordance with that section and this part. b the',
8231:'regulations in this part do not apply to the extent that the secretary or his/her designee has specifically authorized the',
8232:'person to manufacture, produce, sell, possess, or use the words, titles, abbreviations, initials, symbols, emblems, seals, or badges by written',
8233:'contract, agreement, or letter. § 27.2 definitions. a the term ‘‘assessing official’’ means: 1 the head of a bureau or',
8234:'other subdivision of the department of the treasury who has been delegated the authority to assess civil penalties under 31',
8235:'u.s.c. 333c; or 31 cfr subtitle a 7–1–16 edition 2 an officer or employee of a bureau or subdivision at',
8236:'the grade of gs15 or above to whom such authority has been redelegated by the head of such bureau or',
8237:'subdivision. b the term ‘‘broadcast’’ or ‘‘telecast’’ mean widespread dissemination by electronic transmission or method, whether audio and/or visual. c',
8238:'the term ‘‘civil penalty’’ means: 1 a civil monetary penalty; and 2 any other civil or equitable remedy deemed necessary',
8239:'to rectify the potential for a continued misuse or harm from an activity found to have been in violation of',
8240:'31 u.s.c. 333 or this part. d the term ‘‘date of offense’’ means the later of— 1 the date that',
8241:'the misuse occurred; 2 the date that the misuse had the effect of conveying the false impression that the activity',
8242:'was associated with or approved, endorsed, sponsored or authorized by the department or any of its subdivisions or officers or',
8243:'employees; or 3 if the violation is a continuing one, the date on which the misuse of the words, titles,',
8244:'abbreviations, initials, symbols, emblems, seals, or badges protected by this part last occurred. e the term ‘‘days’’ means calendar days,',
8245:'unless otherwise stated. f the term ‘‘person’’ means an individual, partnership, association, corporation, company, business, firm, manufacturer, or any other',
8246:'organization or institution. § 27.3 assessment of civil penalties. a general rule. an assessing official may impose a civil penalty',
8247:'on any person— 1 who uses in connection with, or as a part of, any advertisement, solicitation, business activity, or',
8248:'product, whether alone or with other words, letters, symbols, or emblems; i the words ‘‘department of the treasury,’’ ‘‘united states',
8249:'secret service,’’ ‘‘united states customs service,’’ ‘‘internal revenue service,’’ ‘‘bureau of alcohol, tobacco and firearms,’’ ‘‘bureau of the public debt,’’',
8250:'‘‘bureau of engraving and printing,’’ ‘‘comptroller of the currency,’’ ‘‘federal law 258 office of the secretary of the treasury enforcement',
8251:'training center,’’ ‘‘financial crimes enforcement network,’’ ‘‘united states mint,’’ or the name of any service, bureau, office, or other subdivision',
8252:'of the department of the treasury; ii the titles ‘‘secretary of the treasury,’’ ‘‘treasurer of the united states,’’ ‘‘director of',
8253:'the secret service,’’ ‘‘commissioner of customs,’’ ‘‘commissioner of internal revenue,’’ ‘‘director, bureau of alcohol, tobacco and firearms,’’ ‘‘commissioner of the',
8254:'public debt,’’ ‘‘director of the bureau of engraving and printing,’’ ‘‘comptroller of the currency,’’ ‘‘director of the federal law enforcement',
8255:'training center,’’ ‘‘director of the financial crimes enforcement network,’’ ‘‘director of the united states mint,’’ or the title of any',
8256:'other officer or employee of the department of the treasury or subdivision thereof; iii the abbreviations or initials of any',
8257:'entity or title referred to in paragraph a1i or a1ii of this section, including but not limited to ‘‘usss,’’ ‘‘uscs,’’',
8258:'‘‘irs,’’ ‘‘atf,’’ or ‘‘batf,’’ ‘‘bpd,’’ ‘‘fletc,’’ ‘‘fincen’’ or ‘‘fincen,’’and ‘‘sbmo’’; iv the words ‘‘united states savings bond,’’ including any variation',
8259:'thereof, or the name of any other security, obligation, or financial instrument issued by the department of the treasury or',
8260:'any subdivision thereof; v any symbol, emblem, seal, or badge of an entity referred to in paragraph a1i of this',
8261:'section including the design of any envelope, stationery, or identification card used by such an entity; or vi any colorable',
8262:'imitation of any such words, titles, abbreviations, initials, symbol, emblem, seal, or badge; and 2 where such use is in',
8263:'a manner that could reasonably be interpreted or construed as conveying the false impression that such advertisement, solicitation, business activity,',
8264:'or product is in any manner approved, endorsed, sponsored, or authorized by, or associated with the department of the treasury',
8265:'or any entity referred to in paragraph a1i of this section, or any officer, or employee thereof. b disclaimers. any',
8266:'determination of whether a person has violated the pro§ 27.4 visions of paragraph a of this section shall be made',
8267:'without regard to any use of a disclaimer of affiliation with the united states government or any particular agency or',
8268:'instrumentality thereof. c civil penalty. an assessing official may impose a civil penalty on any person who violates the provisions',
8269:'of paragraph a of this section. the amount of a civil monetary penalty shall not exceed $5,000 for each and',
8270:'every use of any material in violation of paragraph a, except that such penalty shall not exceed $25,000 for each',
8271:'and every use if such use is in a broadcast or telecast. d time limitations. 1 civil penalties imposed under',
8272:'this part must be assessed before the end of the three year period beginning on the date of offense charged.',
8273:'2 an assessing official may commence a civil action to recover or enforce any civil penalty imposed in a final',
8274:'notice of assessment issued pursuant to § 27.7 at any time before the end of the two year period beginning',
8275:'on the date of the final notice of assessment. if judicial review of the final notice of assessment is sought,',
8276:'the two year period begins to run from the date that a final and unappealable court order is issued. e',
8277:'criminal proceeding. no civil penalty may be imposed under this part with respect to any violation of paragraph a of',
8278:'this section after a criminal proceeding on the same violation has been commenced by indictment or information under 31 u.s.c.',
8279:'333d. § 27.4 factors to be considered. the assessing official will consider relevant factors when determining whether to assess or',
8280:'impose a civil penalty under this part, and the amount of a civil monetary penalty. those factors may include, but',
8281:'are not limited to, the following: a the scope of the misuse; b the purpose and/or nature of the misuse;',
8282:'c the extent of the harm caused by the misuse; d the circumstances of the misuse; and e the benefit',
8283:'intended to be derived from the misuse. 259 § 27.5 § 27.5 initial notice of assessment. the assessing official shall',
8284:'serve an initial notice of assessment by united states mail or other means upon any person believed to be in',
8285:'violation of § 27.3 and otherwise subject to a civil penalty. the notice shall provide the name and telephone number',
8286:'of an agency officer or employee who can provide information concerning the notice and the provisions of this part, and',
8287:'shall include the following: a a specific reference to the provisions of § 27.3 violated; b a concise statement of',
8288:'the facts that support the conclusion that such a violation occurred; c the amount of the penalty proposed, and/or any',
8289:'other proposed civil or equitable remedy; d a notice informing the person alleged to be in violation of § 27.3',
8290:'that he/ she: 1 may, within 30 days of the date of the notice, pay the proposed civil monetary penalty',
8291:'and consent to each proposed civil or equitable remedy, thereby waiving the right to make a written response under §',
8292:'27.6 and to seek judicial review under § 27.8: i by electronic funds transfer eft in accordance with instructions provided',
8293:'in the notice, or ii by means other than eft only with the written approval of the assessing official; 2',
8294:'may make a written response within 30 days of the date of the notice asserting, as appropriate: i why a',
8295:'civil monetary penalty and/ or other civil or equitable remedy should not be imposed; ii why a civil monetary penalty',
8296:'should be in a lesser amount than proposed; and iii why the terms of a proposed civil or equitable remedy',
8297:'should be modified; 3 may be represented by an attorney or other representative, provided that a designation of representative signed',
8298:'by the person alleged to be in violation is received by the assessing official; and 4 may request, within 20',
8299:'days of the date of the notice, a copy of or opportunity to review any documents and/or other evidence compiled',
8300:'and relied on by the agency in determining to issue 31 cfr subtitle a 7–1–16 edition the notice the assessing',
8301:'official reserves the right to assert privileges available under law and may decline to disclose certain documents and/or other evidence;',
8302:'and e the initial notice of assessment shall also inform the person that: 1 if no written response is received',
8303:'within the time allowed in § 27.6b, a final notice of assessment may be issued without a presentation by the',
8304:'person; 2 if a written response has been made and it is deemed necessary, the assessing official may request, orally',
8305:'or in writing, additional information from the respondent; 3 a final notice of assessment may be issued in accordance with',
8306:'§ 27.7 requiring that the civil monetary penalty be paid and compliance with the terms of any other civil or',
8307:'equitable remedy; 4 a final notice of assessment is subject to judicial review in accordance with 5 u.s.c. 701 et',
8308:'seq. ; and 5 all submissions sent in response to the initial notice of assessment must be transmitted to the',
8309:'address specified in the notice and include the name, address, and telephone number of the respondent. § 27.6 written response.',
8310:'a1 a person served with an initial notice of assessment may make a written response explaining why the civil penalty',
8311:'should not be imposed, explaining why a civil monetary penalty should be in a lesser amount than proposed and/or explaining',
8312:'why the terms of a proposed civil or equitable remedy should be modified. the written response must provide: i a',
8313:'reference to and specifically identify the initial notice of assessment involved; ii the full name of the person charged; iii',
8314:'if not a natural person, the name and title of the head of the organization charged; and iv if a',
8315:'representative of the person charged is filing the written response, a copy of the duly executed designation as representative. 2',
8316:'the written response must admit or deny each violation of § 27.3 charged 260 office of the secretary of the',
8317:'treasury in the initial notice of assessment. any charge not specifically denied will be presumed to be admitted. where a',
8318:'charge is denied, the respondent shall specifically set forth the legal or factual basis upon which the charge is denied.',
8319:'if the basis of the written response is that the person charged is not the person responsible for the misuses',
8320:'charged, the written response must set forth sufficient information to allow the agency to determine the truth of such an',
8321:'assertion. the written response should include any and all documents and/or other information that the respondent believes should be a',
8322:'part of the administrative record on the matter. b time. 1 except as provided in paragraph b2 of this section,',
8323:'any written response made under this paragraph must be received not later than 30 days after the date of the',
8324:'initial notice of assessment. 2 if a request for documents or other evidence is made pursuant to § 27.5d4, the',
8325:'written response must be received not later than 20 days after the date of the department’s response to the request.',
8326:'3i in computing the number of days allowed for filing a written response under this paragraph, the first day counted',
8327:'is the day after the date of the initial notice of assessment. if the last date on which the response',
8328:'is required to be filed by this paragraph is a saturday, sunday or federal holiday, the response will be due',
8329:'on the next weekday after that date. ii if a response is transmitted by united states mail, it will be',
8330:'deemed timely filed if postmarked on or before the due date. 4 the assessing official may extend the period for',
8331:'making a written response under paragraphs b1 and b2 for good cause shown. generally, failure to obtain representation in a',
8332:'timely manner will not be considered good cause. c filing. a written response will be considered filed on the date',
8333:'received at the address specified in the initial notice of assessment. the response may be sent by personal delivery, united',
8334:'states mail or commercial delivery. at the discretion of the assessing official, filing may be accomplished by fac§ 27.7 simile',
8335:'or any other method deemed appropriate. d the assessing official will fully consider the facts and arguments submitted by the',
8336:'respondent in the written response and any other documents filed pursuant to this paragraph in determining whether to issue a',
8337:'final notice of assessment under § 27.7, the appropriate amount of the civil monetary penalty imposed and the terms of',
8338:'any other appropriate civil or equitable remedy. § 27.7 final notice of assessment. a in making a final determination whether',
8339:'to impose a penalty, the assessing official shall take into consideration all available information in the administrative record on the',
8340:'matter, including all information provided in or with a written response timely filed by the respondent and any additional information',
8341:'provided pursuant to § 27.5e2. the assessing official will determine whether: 1 the facts warrant a conclusion that no violation',
8342:'has occurred; or 2 the facts warrant a conclusion that one or more violations have occurred; and 3 the facts',
8343:'and violations found justify the conclusion that a civil penalty should be imposed. b if the assessing official determines that',
8344:'no violation has occurred, the official shall promptly send a letter indicating that determination to the person served with an',
8345:'initial notice of assessment and to any designated representative of such person. c1 if it has been determined that a',
8346:'violation has occurred, the assessing official shall issue a final notice of assessment to the person served with an initial',
8347:'notice of assessment and to any designated representative of such person. 2 the assessing official may, in his/ her discretion:',
8348:'i impose a civil monetary penalty and/or any civil or equitable remedy deemed necessary to rectify the potential for a',
8349:'continued misuse or harm from the violations; ii not impose a civil monetary penalty and/or civil or equitable remedy; or',
8350:'261 § 27.8 iii impose a civil monetary penalty and/or civil or equitable remedy and condition payment of the civil',
8351:'monetary penalty on the violator’s future compliance with 31 u.s.c. 333, this part and any civil or equitable remedy contained',
8352:'in the final notice of assessment. if a civil monetary penalty is imposed, the assessing official shall determine the appropriate',
8353:'amount of the penalty in accordance with 31 u.s.c. 333c2. 3 the final notice of assessment shall: i include: a',
8354:'a specific reference to the provisions of § 27.3 found to have been violated; b a concise statement of the',
8355:'facts warranting a conclusion that a violations has occurred; c an analysis of how the facts and violations justify the',
8356:'conclusion that a civil monetary penalty and/or civil or equitable remedy should be imposed; and d the amount of each',
8357:'civil monetary penalty imposed, a statement as to how the amount of each penalty was determined, and the terms of',
8358:'any civil or equitable remedy deemed necessary to rectify the potential for a continued misuse or harm from the violations;',
8359:'and ii inform the person that: a payment of a civil monetary penalty imposed by the final notice of assessment',
8360:'must be made within 30 days of the date of the notice, and that any civil or equitable remedy imposed',
8361:'must be complied with as provided in the final notice of assessment; b payment of a civil monetary penalty imposed',
8362:'by the final notice of assessment shall be by eft in accordance with instructions provided in the notice, unless the',
8363:'assessing official has given written approval to have payment made by other means; c payment of a civil monetary penalty',
8364:'imposed by the final notice of assessment constitutes consent by the person to comply with the terms of any civil',
8365:'or equitable remedy contained in the notice; d if payment of a civil monetary penalty imposed by the final notice',
8366:'of assessment has been waived on the condition that the person comply with 31 cfr subtitle a 7–1–16 edition the',
8367:'terms of any civil or equitable remedy contained in the notice or comply in the future with 31 u.s.c. 333',
8368:'and this part, failure by the person to so comply will make the civil monetary penalty payable on demand; e',
8369:'if a civil monetary penalty is not paid within 30 days of the date of the final notice of assessment',
8370:'or on demand under paragraph c3iid of this sectiion, or if a civil or equitable remedy is not complied with',
8371:'in accordance with the terms of the notice, a civil action to collect the penalty or enforce compliance may be',
8372:'commenced at any time within two years of the date of the final notice of assessment; and f any civil',
8373:'monetary penalty and civil or equitable remedy imposed by the final notice of assessment may be subject to judicial review',
8374:'in accordance with 5 u.s.c. 701 et seq. [62 fr 42213, aug. 6, 1997; 62 fr 44036, aug. 18, 1997]',
8375:'§ 27.8 judicial review. a final notice of assessment issued under this party may be subject to judicial review pursuant',
8376:'to 5 u.s.c. 701 et seq. part 28—nondiscrimination on the basis of sex in education programs or activities receiving federal',
8377:'financial assistance subpart a—introduction sec. 28.100 purpose and effective date. 28.105 definitions. 28.110 remedial and affirmative action and selfevaluation. 28.115',
8378:'assurance required. 28.120 transfers of property. 28.125 effect of other requirements. 28.130 effect of employment opportunities. 28.135 designation of responsible',
8379:'employee and adoption of grievance procedures. 28.140 dissemination of policy. subpart b—coverage 28.200 application. 28.205 educational institutions and other entities',
8380:'controlled by religious organizations. 28.210 military and merchant marine educational institutions. 262 office of the secretary of the treasury 28.215',
8381:'membership practices of certain organizations. 28.220 admissions. 28.225 educational institutions eligible to submit transition plans. 28.230 transition plans. 28.235 statutory',
8382:'amendments. subpart c—discrimination on the basis of sex in admission and recruitment prohibited 28.300 admission. 28.305 preference in admission. 28.310',
8383:'recruitment. subpart d—discrimination on the basis of sex in education programs or activities prohibited 28.400 education programs or activities. 28.405',
8384:'housing. 28.410 comparable facilities. 28.415 access to course offerings. 28.420 access to schools operated by leas. 28.425 counseling and use',
8385:'of appraisal and counseling materials. 28.430 financial assistance. 28.435 employment assistance to students. 28.440 health and insurance benefits and services.',
8386:'28.445 marital or parental status. 28.450 athletics. 28.455 textbooks and curricular material. subpart e—discrimination on the basis of sex in',
8387:'employment in education programs or activities prohibited 28.500 employment. 28.505 employment criteria. 28.510 recruitment. 28.515 compensation. 28.520 job classification and',
8388:'structure. 28.525 fringe benefits. 28.530 marital or parental status. 28.535 effect of state or local law or other requirements. 28.540',
8389:'advertising. 28.545 preemployment inquiries. 28.550 sex as a bona fide occupational qualification. subpart f—procedures 28.600 notice of covered programs. 28.605',
8390:'compliance information. 28.610 conduct of investigations. 28.615 procedure for effecting compliance. 28.620 hearings. 28.625 decisions and notices. 28.630 judicial review.',
8391:'28.635 forms and instructions; coordination. authority: 20 u.s.c. 1681, 1682, 1683, 1685, 1686, 1687, 1688. § 28.105 source: 65 fr',
8392:'52865, 52881, aug. 30, 2000, unless otherwise noted. subpart a—introduction § 28.100 purpose and effective date. the purpose of these',
8393:'title ix regulations is to effectuate title ix of the education amendments of 1972, as amended except sections 904 and',
8394:'906 of those amendments 20 u.s.c. 1681, 1682, 1683, 1685, 1686, 1687, 1688, which is designed to eliminate with certain',
8395:'exceptions discrimination on the basis of sex in any education program or activity receiving federal financial assistance, whether or not',
8396:'such program or activity is offered or sponsored by an educational institution as defined in these title ix regulations. the',
8397:'effective date of these title ix regulations shall be september 29, 2000. § 28.105 definitions. as used in these title',
8398:'ix regulations, the term: administratively separate unit means a school, department, or college of an educational institution other than a',
8399:'local educational agency admission to which is independent of admission to any other component of such institution. admission means selection',
8400:'for part time, fulltime, special, associate, transfer, exchange, or any other enrollment, membership, or matriculation in or at an education',
8401:'program or activity operated by a recipient. applicant means one who submits an application, request, or plan required to be',
8402:'approved by an official of the federal agency that awards federal financial assistance, or by a recipient, as a condition',
8403:'to becoming a recipient. department means department of the treasury. designated agency official means assistant secretary for management and chief',
8404:'financial officer. educational institution means a local educational agency lea as defined by 20 u.s.c. 880118, a preschool, a private',
8405:'elementary or secondary school, or an applicant or recipient that is an institution of graduate higher education, an institution of',
8406:'undergraduate higher education, an institution of professional education, or an institution of 263 § 28.105 vocational education, as defined in',
8407:'this section. federal financial assistance means any of the following, when authorized or extended under a law administered by the',
8408:'federal agency that awards such assistance: 1 a grant or loan of federal financial assistance, including funds made available for:',
8409:'i the acquisition, construction, renovation, restoration, or repair of a building or facility or any portion thereof; and ii scholarships,',
8410:'loans, grants, wages, or other funds extended to any entity for payment to or on behalf of students admitted to',
8411:'that entity, or extended directly to such students for payment to that entity. 2 a grant of federal real or',
8412:'personal property or any interest therein, including surplus property, and the proceeds of the sale or transfer of such property,',
8413:'if the federal share of the fair market value of the property is not, upon such sale or transfer, properly',
8414:'accounted for to the federal government. 3 provision of the services of federal personnel. 4 sale or lease of federal',
8415:'property or any interest therein at nominal consideration, or at consideration reduced for the purpose of assisting the recipient or',
8416:'in recognition of public interest to be served thereby, or permission to use federal property or any interest therein without',
8417:'consideration. 5 any other contract, agreement, or arrangement that has as one of its purposes the provision of assistance to',
8418:'any education program or activity, except a contract of insurance or guaranty. institution of graduate higher education means an institution',
8419:'that: 1 offers academic study beyond the bachelor of arts or bachelor of science degree, whether or not leading to',
8420:'a certificate of any higher degree in the liberal arts and sciences; 2 awards any degree in a professional field',
8421:'beyond the first professional degree regardless of whether the first professional degree in such field is awarded by an institution',
8422:'of undergraduate higher education or professional education; or 31 cfr subtitle a 7–1–16 edition 3 awards no degree and offers',
8423:'no further academic study, but operates ordinarily for the purpose of facilitating research by persons who have received the highest',
8424:'graduate degree in any field of study. institution of professional education means an institution except any institution of undergraduate higher',
8425:'education that offers a program of academic study that leads to a first professional degree in a field for which',
8426:'there is a national specialized accrediting agency recognized by the secretary of education. institution of undergraduate higher education means: 1',
8427:'an institution offering at least two but less than four years of college level study beyond the high school level,',
8428:'leading to a diploma or an associate degree, or wholly or principally creditable toward a baccalaureate degree; or 2 an',
8429:'institution offering academic study leading to a baccalaureate degree; or 3 an agency or body that certifies credentials or offers',
8430:'degrees, but that may or may not offer academic study. institution of vocational education means a school or institution except',
8431:'an institution of professional or graduate or undergraduate higher education that has as its primary purpose preparation of students to',
8432:'pursue a technical, skilled, or semiskilled occupation or trade, or to pursue study in a technical field, whether or not',
8433:'the school or institution offers certificates, diplomas, or degrees and whether or not it offers fulltime study. recipient means any',
8434:'state or political subdivision thereof, or any instrumentality of a state or political subdivision thereof, any public or private agency,',
8435:'institution, or organization, or other entity, or any person, to whom federal financial assistance is extended directly or through another',
8436:'recipient and that operates an education program or activity that receives such assistance, including any subunit, successor, assignee, or transferee',
8437:'thereof. reviewing authority means that component of the department delegated authority to review the decisions of hearing officers in cases',
8438:'arising under these title ix regulations. 264 office of the secretary of the treasury secretary means secretary of the treasury.',
8439:'student means a person who has gained admission. title ix means title ix of the education amendments of 1972, public',
8440:'law 92–318, 86 stat. 235, 373 codified as amended at 20 u.s.c. 1681–1688 except sections 904 and 906 thereof, as',
8441:'amended by section 3 of public law 93–568, 88 stat. 1855, by section 412 of the education amendments of 1976,',
8442:'public law 94–482, 90 stat. 2234, and by section 3 of public law 100–259, 102 stat. 28, 28–29 20 u.s.c.',
8443:'1681, 1682, 1683, 1685, 1686, 1687, 1688. title ix regulations means the provisions set forth at §§ 28.100 through 28.635.',
8444:'transition plan means a plan subject to the approval of the secretary of education pursuant to section 901a2 of the',
8445:'education amendments of 1972, 20 u.s.c. 1681a2, under which an educational institution operates in making the transition from being an',
8446:'educational institution that admits only students of one sex to being one that admits students of both sexes without discrimination.',
8447:'[65 fr 52865, 52881, 52882, aug. 30, 2000] § 28.110 remedial and affirmative action and selfevaluation. a remedial action. if',
8448:'the designated agency official finds that a recipient has discriminated against persons on the basis of sex in an education',
8449:'program or activity, such recipient shall take such remedial action as the designated agency official deems necessary to overcome the',
8450:'effects of such discrimination. b affirmative action. in the absence of a finding of discrimination on the basis of sex',
8451:'in an education program or activity, a recipient may take affirmative action consistent with law to overcome the effects of',
8452:'conditions that resulted in limited participation therein by persons of a particular sex. nothing in these title ix regulations shall',
8453:'be interpreted to alter any affirmative action obligations that a recipient may have under executive order 11246, 3 cfr, 1964–1965',
8454:'comp., p. 339; as amended by executive order 11375, 3 cfr, 1966–1970 comp., p. 684; as amended by executive order',
8455:'11478, 3 cfr, 1966–1970 § 28.115 comp., p. 803; as amended by executive order 12086, 3 cfr, 1978 comp., p.',
8456:'230; as amended by executive order 12107, 3 cfr, 1978 comp., p. 264. c selfevaluation. each recipient education institution shall,',
8457:'within one year of september 29, 2000: 1 evaluate, in terms of the requirements of these title ix regulations, its',
8458:'current policies and practices and the effects thereof concerning admission of students, treatment of students, and employment of both academic',
8459:'and non academic personnel working in connection with the recipient’s education program or activity; 2 modify any of these policies',
8460:'and practices that do not or may not meet the requirements of these title ix regulations; and 3 take appropriate',
8461:'remedial steps to eliminate the effects of any discrimination that resulted or may have resulted from adherence to these policies',
8462:'and practices. d availability of selfevaluation and related materials. recipients shall maintain on file for at least three years following',
8463:'completion of the evaluation required under paragraph c of this section, and shall provide to the designated agency official upon',
8464:'request, a description of any modifications made pursuant to paragraph c2 of this section and of any remedial steps taken',
8465:'pursuant to paragraph c3 of this section. § 28.115 assurance required. a general. either at the application stage or the',
8466:'award stage, federal agencies must ensure that applications for federal financial assistance or awards of federal financial assistance contain, be',
8467:'accompanied by, or be covered by a specifically identified assurance from the applicant or recipient, satisfactory to the designated agency',
8468:'official, that each education program or activity operated by the applicant or recipient and to which these title ix regulations',
8469:'apply will be operated in compliance with these title ix regulations. an assurance of compliance with these title ix regulations',
8470:'shall not be satisfactory to the designated agency official if the applicant or recipient to whom such assurance applies fails',
8471:'to commit itself to take whatever remedial action is 265 § 28.120 necessary in accordance with § 28.110a to eliminate',
8472:'existing discrimination on the basis of sex or to eliminate the effects of past discrimination whether occurring prior to or',
8473:'subsequent to the submission to the designated agency official of such assurance. b duration of obligation. 1 in the case',
8474:'of federal financial assistance extended to provide real property or structures thereon, such assurance shall obligate the recipient or, in',
8475:'the case of a subsequent transfer, the transferee, for the period during which the real property or structures are used',
8476:'to provide an education program or activity. 2 in the case of federal financial assistance extended to provide personal property,',
8477:'such assurance shall obligate the recipient for the period during which it retains ownership or possession of the property. 3',
8478:'in all other cases such assurance shall obligate the recipient for the period during which federal financial assistance is extended.',
8479:'c form. 1 the assurances required by paragraph a of this section, which may be included as part of a',
8480:'document that addresses other assurances or obligations, shall include that the applicant or recipient will comply with all applicable federal',
8481:'statutes relating to nondiscrimination. these include but are not limited to: title ix of the education amendments of 1972, as',
8482:'amended 20 u.s.c. 1681–1683, 1685–1688. 2 the designated agency official will specify the extent to which such assurances will be',
8483:'required of the applicant’s or recipient’s subgrantees, contractors, subcontractors, transferees, or successors in interest. § 28.120 transfers of property. if',
8484:'a recipient sells or otherwise transfers property financed in whole or in part with federal financial assistance to a transferee',
8485:'that operates any education program or activity, and the federal share of the fair market value of the property is',
8486:'not upon such sale or transfer properly accounted for to the federal government, both the transferor and the transferee shall',
8487:'be deemed to be recipients, subject to the provisions of §§ 28.205 through 28.235a. 31 cfr subtitle a 7–1–16 edition',
8488:'§ 28.125 effect of other requirements. a effect of other federal provisions. the obligations imposed by these title ix regulations',
8489:'are independent of, and do not alter, obligations not to discriminate on the basis of sex imposed by executive order',
8490:'11246, 3 cfr, 1964– 1965 comp., p. 339; as amended by executive order 11375, 3 cfr, 1966–1970 comp., p. 684;',
8491:'as amended by executive order 11478, 3 cfr, 1966–1970 comp., p. 803; as amended by executive order 12087, 3 cfr,',
8492:'1978 comp., p. 230; as amended by executive order 12107, 3 cfr, 1978 comp., p. 264; sections 704 and 855',
8493:'of the public health service act 42 u.s.c. 295m, 298b2; title vii of the civil rights act of 1964 42',
8494:'u.s.c. 2000e et seq. ; the equal pay act of 1963 29 u.s.c. 206; and any other act of congress',
8495:'or federal regulation. b effect of state or local law or other requirements. the obligation to comply with these title',
8496:'ix regulations is not obviated or alleviated by any state or local law or other requirement that would render any',
8497:'applicant or student ineligible, or limit the eligibility of any applicant or student, on the basis of sex, to practice',
8498:'any occupation or profession. c effect of rules or regulations of private organizations. the obligation to comply with these title',
8499:'ix regulations is not obviated or alleviated by any rule or regulation of any organization, club, athletic or other league,',
8500:'or association that would render any applicant or student ineligible to participate or limit the eligibility or participation of any',
8501:'applicant or student, on the basis of sex, in any education program or activity operated by a recipient and that',
8502:'receives federal financial assistance. § 28.130 effect of employment opportunities. the obligation to comply with these title ix regulations is',
8503:'not obviated or alleviated because employment opportunities in any occupation or profession are or may be more limited for members',
8504:'of one sex than for members of the other sex. 266 office of the secretary of the treasury § 28.135',
8505:'designation of responsible employee and adoption of grievanceprocedures. a designation of responsible employee. each recipient shall designate at least one',
8506:'employee to coordinate its efforts to comply with and carry out its responsibilities under these title ix regulations, including any',
8507:'investigation of any complaint communicated to such recipient alleging its noncompliance with these title ix regulations or alleging any actions',
8508:'that would be prohibited by these title ix regulations. the recipient shall notify all its students and employees of the',
8509:'name, office address, and telephone number of the employee or employees appointed pursuant to this paragraph. b complaint procedure of',
8510:'recipient. a recipient shall adopt and publish grievance procedures providing for prompt and equitable resolution of student and employee complaints',
8511:'alleging any action that would be prohibited by these title ix regulations. § 28.140 dissemination of policy. a notification of',
8512:'policy. 1 each recipient shall implement specific and continuing steps to notify applicants for admission and employment, students and parents',
8513:'of elementary and secondary school students, employees, sources of referral of applicants for admission and employment, and all unions or',
8514:'professional organizations holding collective bargaining or professional agreements with the recipient, that it does not discriminate on the basis of',
8515:'sex in the educational programs or activities that it operates, and that it is required by title ix and these',
8516:'title ix regulations not to discriminate in such a manner. such notification shall contain such information, and be made in',
8517:'such manner, as the designated agency official finds necessary to apprise such persons of the protections against discrimination assured them',
8518:'by title ix and these title ix regulations, but shall state at least that the requirement not to discriminate in',
8519:'education programs or activities extends to employment therein, and to admission thereto unless §§ 28.300 through 28.310 do not apply',
8520:'to the recipient, and that inquiries concerning the application of title ix and § 28.200 these title ix regulations to',
8521:'such recipient may be referred to the employee designated pursuant to § 28.135, or to the designated agency official. 2',
8522:'each recipient shall make the initial notification required by paragraph a1 of this section within 90 days of september 29,',
8523:'2000 or of the date these title ix regulations first apply to such recipient, whichever comes later, which notification shall',
8524:'include publication in: i newspapers and magazines operated by such recipient or by student, alumnae, or alumni groups for or',
8525:'in connection with such recipient; and ii memoranda or other written communications distributed to every student and employee of such',
8526:'recipient. b publications. 1 each recipient shall prominently include a statement of the policy described in paragraph a of this',
8527:'section in each announcement, bulletin, catalog, or application form that it makes available to any person of a type, described',
8528:'in paragraph a of this section, or which is otherwise used in connection with the recruitment of students or employees.',
8529:'2 a recipient shall not use or distribute a publication of the type described in paragraph b1 of this section',
8530:'that suggests, by text or illustration, that such recipient treats applicants, students, or employees differently on the basis of sex',
8531:'except as such treatment is permitted by these title ix regulations. c distribution. each recipient shall distribute without discrimination on',
8532:'the basis of sex each publication described in paragraph b1 of this section, and shall apprise each of its admission',
8533:'and employment recruitment representatives of the policy of nondiscrimination described in paragraph a of this section, and shall require such',
8534:'representatives to adhere to such policy. subpart b—coverage § 28.200 application. except as provided in §§ 28.205 through 28.235a, these',
8535:'title ix regulations apply to every recipient and to each education program or activity operated by such recipient that receives',
8536:'federal financial assistance. 267 § 28.205 § 28.205 educational institutions and other entities controlled by reli gious organizations. a exemption.',
8537:'these title ix regulations do not apply to any operation of an educational institution or other entity that is controlled',
8538:'by a religious organization to the extent that application of these title ix regulations would not be consistent with the',
8539:'religious tenets of such organization. b exemption claims. an educational institution or other entity that wishes to claim the exemption',
8540:'set forth in paragraph a of this section shall do so by submitting in writing to the designated agency official',
8541:'a statement by the highestranking official of the institution, identifying the provisions of these title ix regulations that conflict with',
8542:'a specific tenet of the religious organization. § 28.210 military and merchant marine educational institutions. these title ix regulations do',
8543:'not apply to an educational institution whose primary purpose is the training of individuals for a military service of the',
8544:'united states or for the merchant marine. § 28.215 membership practices of certain organizations. a social fraternities and sororities. these',
8545:'title ix regulations do not apply to the membership practices of social fraternities and sororities that are exempt from taxation',
8546:'under section 501a of the internal revenue code of 1954, 26 u.s.c. 501a, the active membership of which consists primarily',
8547:'of students in attendance at institutions of higher education. b ymca, ywca, girl scouts, boy scouts, and camp fire girls.',
8548:'these title ix regulations do not apply to the membership practices of the young men’s christian association ymca, the young',
8549:'women’s christian association ywca, the girl scouts, the boy scouts, and camp fire girls. c voluntary youth service organizations. these',
8550:'title ix regulations do not apply to the membership practices of a voluntary youth service organization that is exempt from',
8551:'taxation under section 501a of the internal revenue code of 1954, 26 u.s.c. 501a, and the 31 cfr subtitle a',
8552:'7–1–16 edition membership of which has been traditionally limited to members of one sex and principally to persons of less',
8553:'than nineteen years of age. § 28.220 admissions. a admissions to educational institutions prior to june 24, 1973, are not',
8554:'covered by these title ix regulations. b administratively separate units. for the purposes only of this section, §§ 28.225 and',
8555:'28.230, and §§ 28.300 through 28.310, each administratively separate unit shall be deemed to be an educational institution. c application',
8556:'of §§ 28.300 through .310. except as provided in paragraphs d and e of this section, §§ 28.300 through 28.310',
8557:'apply to each recipient. a recipient to which §§ 28.300 through 28.310 apply shall not discriminate on the basis of',
8558:'sex in admission or recruitment in violation of §§ 28.300 through 28.310. d educational institutions. except as provided in paragraph',
8559:'e of this section as to recipients that are educational institutions, §§ 28.300 through 28.310 apply only to institutions of',
8560:'vocational education, professional education, graduate higher education, and public institutions of undergraduate higher education. e public institutions of undergraduate higher',
8561:'education. §§ 28.300 through 28.310 do not apply to any public institution of undergraduate higher education that traditionally and continually',
8562:'from its establishment has had a policy of admitting students of only one sex. § 28.225 educational institutions eligible to',
8563:'submit transition plans. a application. this section applies to each educational institution to which §§ 28.300 through 28.310 apply that:',
8564:'1 admitted students of only one sex as regular students as of june 23, 1972; or 2 admitted students of',
8565:'only one sex as regular students as of june 23, 1965, but thereafter admitted, as regular students, students of the',
8566:'sex not admitted prior to june 23, 1965. b provision for transition plans. an educational institution to which this section',
8567:'applies shall not discriminate 268 office of the secretary of the treasury on the basis of sex in admission or',
8568:'recruitment in violation of §§ 28.300 through 28.310. § 28.230 transition plans. a submission of plans. an institution to which',
8569:'§ 28.225 applies and that is composed of more than one administratively separate unit may submit either a single transition',
8570:'plan applicable to all such units, or a separate transition plan applicable to each such unit. b content of plans.',
8571:'in order to be approved by the secretary of education, a transition plan shall: 1 state the name, address, and',
8572:'federal interagency committee on education code of the educational institution submitting such plan, the administratively separate units to which the',
8573:'plan is applicable, and the name, address, and telephone number of the person to whom questions concerning the plan may',
8574:'be addressed. the person who submits the plan shall be the chief administrator or president of the institution, or another',
8575:'individual legally authorized to bind the institution to all actions set forth in the plan. 2 state whether the educational',
8576:'institution or administratively separate unit admits students of both sexes as regular students and, if so, when it began to',
8577:'do so. 3 identify and describe with respect to the educational institution or administratively separate unit any obstacles to admitting',
8578:'students without discrimination on the basis of sex. 4 describe in detail the steps necessary to eliminate as soon as',
8579:'practicable each obstacle so identified and indicate the schedule for taking these steps and the individual directly responsible for their',
8580:'implementation. 5 include estimates of the number of students, by sex, expected to apply for, be admitted to, and enter',
8581:'each class during the period covered by the plan. c nondiscrimination. no policy or practice of a recipient to which',
8582:'§ 28.225 applies shall result in treatment of applicants to or students of such recipient in violation of §§ 28.300',
8583:'through 28.310 unless such treatment is necessitated by an obstacle identified in paragraph b3 of this section and a schedule',
8584:'for eliminating that obstacle § 28.235 has been provided as required by paragraph b4 of this section. d effects of',
8585:'past exclusion. to overcome the effects of past exclusion of students on the basis of sex, each educational institution to',
8586:'which § 28.225 applies shall include in its transition plan, and shall implement, specific steps designed to encourage individuals of',
8587:'the previously excluded sex to apply for admission to such institution. such steps shall include instituting recruitment programs that emphasize',
8588:'the institution’s commitment to enrolling students of the sex previously excluded. § 28.235 statutory amendments. a this section, which applies',
8589:'to all provisions of these title ix regulations, addresses statutory amendments to title ix. b these title ix regulations shall',
8590:'not apply to or preclude: 1 any program or activity of the american legion undertaken in connection with the organization',
8591:'or operation of any boys state conference, boys nation conference, girls state conference, or girls nation conference; 2 any program',
8592:'or activity of a secondary school or educational institution specifically for: i the promotion of any boys state conference, boys',
8593:'nation conference, girls state conference, or girls nation conference; or ii the selection of students to attend any such conference;',
8594:'3 fatherson or motherdaughter activities at an educational institution or in an education program or activity, but if such activities',
8595:'are provided for students of one sex, opportunities for reasonably comparable activities shall be provided to students of the other',
8596:'sex; 4 any scholarship or other financial assistance awarded by an institution of higher education to an individual because such',
8597:'individual has received such award in a singlesex pageant based upon a combination of factors related to the individual’s personal',
8598:'appearance, poise, and talent. the pageant, however, must comply with other nondiscrimination provisions of federal law. 269 § 28.300 c',
8599:'program or activity or program means: 1 all of the operations of any entity described in paragraphs c1i through iv',
8600:'of this section, any part of which is extended federal financial assistance: ia a department, agency, special purpose district, or',
8601:'other instrumentality of a state or of a local government; or b the entity of such state or local government',
8602:'that distributes such assistance and each such department or agency and each other state or local government entity to which',
8603:'the assistance is extended, in the case of assistance to a state or local government; iia a college, university, or',
8604:'other postsecondary institution, or a public system of higher education; or b a local educational agency as defined in section',
8605:'8801 of title 20, system of vocational education, or other school system; iiia an entire corporation, partnership, or other private',
8606:'organization, or an entire sole proprietorship— 1 if assistance is extended to such corporation, partnership, private organization, or sole proprietorship',
8607:'as a whole; or 2 which is principally engaged in the business of providing education, health care, housing, social services,',
8608:'or parks and recreation; or b the entire plant or other comparable, geographically separate facility to which federal financial assistance',
8609:'is extended, in the case of any other corporation, partnership, private organization, or sole proprietorship; or iv any other entity',
8610:'that is established by two or more of the entities described in paragraphs c1i, ii, or iii of this section.',
8611:'2i program or activity does not include any operation of an entity that is controlled by a religious organization if',
8612:'the application of 20 u.s.c. 1681 to such operation would not be consistent with the religious tenets of such organization.',
8613:'ii for example, all of the operations of a college, university, or other postsecondary institution, including but not limited to',
8614:'traditional educational operations, faculty and student hous31 cfr subtitle a 7–1–16 edition ing, campus shuttle bus service, campus restaurants, the',
8615:'bookstore, and other commercial activities are part of a ‘‘program or activity’’ subject to these title ix regulations if the',
8616:'college, university, or other institution receives federal financial assistance. d1 nothing in these title ix regulations shall be construed to',
8617:'require or prohibit any person, or public or private entity, to provide or pay for any benefit or service, including',
8618:'the use of facilities, related to an abortion. medical procedures, benefits, services, and the use of facilities, necessary to save',
8619:'the life of a pregnant woman or to address complications related to an abortion are not subject to this section.',
8620:'2 nothing in this section shall be construed to permit a penalty to be imposed on any person or individual',
8621:'because such person or individual is seeking or has received any benefit or service related to a legal abortion. accordingly,',
8622:'subject to paragraph d1 of this section, no person shall be excluded from participation in, be denied the benefits of,',
8623:'or be subjected to discrimination under any academic, extracurricular, research, occupational training, employment, or other educational program or activity operated',
8624:'by a recipient that receives federal financial assistance because such individual has sought or received, or is seeking, a legal',
8625:'abortion, or any benefit or service related to a legal abortion. subpart c—discrimination on the basis of sex in admission',
8626:'and recruitment prohibited § 28.300 admission. a general. no person shall, on the basis of sex, be denied admission, or',
8627:'be subjected to discrimination in admission, by any recipient to which §§ 28.300 through §§ 28.310 apply, except as provided',
8628:'in §§ 28.225 and §§ 28.230. b specific prohibitions. 1 in determining whether a person satisfies any policy or criterion',
8629:'for admission, or in making any offer of admission, a recipient to which §§ 28.300 through 28.310 apply shall not:',
8630:'i give preference to one person over another on the basis of sex, by ranking 270 office of the secretary',
8631:'of the treasury applicants separately on such basis, or otherwise; ii apply numerical limitations upon the number or proportion of',
8632:'persons of either sex who may be admitted; or iii otherwise treat one individual differently from another on the basis',
8633:'of sex. 2 a recipient shall not administer or operate any test or other criterion for admission that has a',
8634:'disproportionately adverse effect on persons on the basis of sex unless the use of such test or criterion is shown',
8635:'to predict validly success in the education program or activity in question and alternative tests or criteria that do not',
8636:'have such a disproportionately adverse effect are shown to be unavailable. c prohibitions relating to marital or parental status. in',
8637:'determining whether a person satisfies any policy or criterion for admission, or in making any offer of admission, a recipient',
8638:'to which §§ 28.300 through 28.310 apply: 1 shall not apply any rule concerning the actual or potential parental, family,',
8639:'or marital status of a student or applicant that treats persons differently on the basis of sex; 2 shall not',
8640:'discriminate against or exclude any person on the basis of pregnancy, childbirth, termination of pregnancy, or recovery therefrom, or establish',
8641:'or follow any rule or practice that so discriminates or excludes; 3 subject to § 28.235d, shall treat disabilities related',
8642:'to pregnancy, childbirth, termination of pregnancy, or recovery therefrom in the same manner and under the same policies as any',
8643:'other temporary disability or physical condition; and 4 shall not make preadmission inquiry as to the marital status of an',
8644:'applicant for admission, including whether such applicant is ‘‘miss’’ or ‘‘mrs.’’ a recipient may make preadmission inquiry as to the',
8645:'sex of an applicant for admission, but only if such inquiry is made equally of such applicants of both sexes',
8646:'and if the results of such inquiry are not used in connection with discrimination prohibited by these title ix regulations.',
8647:'§ 28.305 preference in admission. a recipient to which §§ 28.300 through 28.310 apply shall not give preference to §',
8648:'28.400 applicants for admission, on the basis of attendance at any educational institution or other school or entity that admits',
8649:'as students only or predominantly members of one sex, if the giving of such preference has the effect of discriminating',
8650:'on the basis of sex in violation of §§ 28.300 through 28.310. § 28.310 recruitment. a nondiscriminatory recruitment. a recipient',
8651:'to which §§ 28.300 through 28.310 apply shall not discriminate on the basis of sex in the recruitment and admission',
8652:'of students. a recipient may be required to undertake additional recruitment efforts for one sex as remedial action pursuant to',
8653:'§ 28.110a, and may choose to undertake such efforts as affirmative action pursuant to § 28.110b. b recruitment at certain',
8654:'institutions. a recipient to which §§ 28.300 through 28.310 apply shall not recruit primarily or exclusively at educational institutions, schools,',
8655:'or entities that admit as students only or predominantly members of one sex, if such actions have the effect of',
8656:'discriminating on the basis of sex in violation of §§ 28.300 through 28.310. subpart d—discrimination on the basis of sex',
8657:'in education pro grams or activities prohibited § 28.400 education programs or activities. a general. except as provided elsewhere in',
8658:'these title ix regulations, no person shall, on the basis of sex, be excluded from participation in, be denied the',
8659:'benefits of, or be subjected to discrimination under any academic, extracurricular, research, occupational training, or other education program or activity',
8660:'operated by a recipient that receives federal financial assistance. sections 28.400 through 28.455 do not apply to actions of a',
8661:'recipient in connection with admission of its students to an education program or activity of a recipient to which §§',
8662:'28.300 through 28.310 do not apply, or an entity, not a recipient, to which §§ 28.300 through 28.310 would not',
8663:'apply if the entity were a recipient. 271 § 28.405 b specific prohibitions. except as provided in §§ 28.400 through',
8664:'28.455, in providing any aid, benefit, or service to a student, a recipient shall not, on the basis of sex:',
8665:'1 treat one person differently from another in determining whether such person satisfies any requirement or condition for the provision',
8666:'of such aid, benefit, or service; 2 provide different aid, benefits, or services or provide aid, benefits, or services in',
8667:'a different manner; 3 deny any person any such aid, benefit, or service; 4 subject any person to separate or',
8668:'different rules of behavior, sanctions, or other treatment; 5 apply any rule concerning the domicile or residence of a student',
8669:'or applicant, including eligibility for in state fees and tuition; 6 aid or perpetuate discrimination against any person by providing',
8670:'significant assistance to any agency, organization, or person that discriminates on the basis of sex in providing any aid, benefit,',
8671:'or service to students or employees; 7 otherwise limit any person in the enjoyment of any right, privilege, advantage, or',
8672:'opportunity. c assistance administered by a recipient educational institution to study at a foreign institution. a recipient educational institution may',
8673:'administer or assist in the administration of scholarships, fellowships, or other awards established by foreign or domestic wills, trusts, or',
8674:'similar legal instruments, or by acts of foreign governments and restricted to members of one sex, that are designed to',
8675:'provide opportunities to study abroad, and that are awarded to students who are already matriculating at or who are graduates',
8676:'of the recipient institution; provided, that a recipient educational institution that administers or assists in the administration of such scholarships,',
8677:'fellowships, or other awards that are restricted to members of one sex provides, or otherwise makes available, reasonable opportunities for',
8678:'similar studies for members of the other sex. such opportunities may be derived from either domestic or foreign sources. 31',
8679:'cfr subtitle a 7–1–16 edition d aids, benefits or services not provided by recipient. 1 this paragraph d applies to',
8680:'any recipient that requires participation by any applicant, student, or employee in any education program or activity not operated wholly',
8681:'by such recipient, or that facilitates, permits, or considers such participation as part of or equivalent to an education program',
8682:'or activity operated by such recipient, including participation in educational consortia and cooperative employment and studentteaching assignments. 2 such recipient:',
8683:'i shall develop and implement a procedure designed to assure itself that the operator or sponsor of such other education',
8684:'program or activity takes no action affecting any applicant, student, or employee of such recipient that these title ix regulations',
8685:'would prohibit such recipient from taking; and ii shall not facilitate, require, permit, or consider such participation if such action',
8686:'occurs. § 28.405 housing. a generally. a recipient shall not, on the basis of sex, apply different rules or regulations,',
8687:'impose different fees or requirements, or offer different services or benefits related to housing, except as provided in this section',
8688:'including housing provided only to married students. b housing provided by recipient. 1 a recipient may provide separate housing on',
8689:'the basis of sex. 2 housing provided by a recipient to students of one sex, when compared to that provided',
8690:'to students of the other sex, shall be as a whole: i proportionate in quantity to the number of students',
8691:'of that sex applying for such housing; and ii comparable in quality and cost to the student. c other housing.',
8692:'1 a recipient shall not, on the basis of sex, administer different policies or practices concerning occupancy by its students',
8693:'of housing other than that provided by such recipient. 2i a recipient which, through solicitation, listing, approval of housing, or',
8694:'otherwise, assists any agency, organization, or person in making housing available to any of its students, shall 272 office of',
8695:'the secretary of the treasury take such reasonable action as may be necessary to assure itself that such housing as',
8696:'is provided to students of one sex, when compared to that provided to students of the other sex, is as',
8697:'a whole: a proportionate in quantity; and b comparable in quality and cost to the student. ii a recipient may',
8698:'render such assistance to any agency, organization, or person that provides all or part of such housing to students of',
8699:'only one sex. § 28.410 comparable facilities. a recipient may provide separate toilet, locker room, and shower facilities on the',
8700:'basis of sex, but such facilities provided for students of one sex shall be comparable to such facilities provided for',
8701:'students of the other sex. § 28.415 access to course offerings. a a recipient shall not provide any course or',
8702:'otherwise carry out any of its education program or activity separately on the basis of sex, or require or refuse',
8703:'participation therein by any of its students on such basis, including health, physical education, industrial, business, vocational, technical, home economics,',
8704:'music, and adult education courses. b1 with respect to classes and activities in physical education at the elementary school level,',
8705:'the recipient shall comply fully with this section as expeditiously as possible but in no event later than one year',
8706:'from september 29, 2000. with respect to physical education classes and activities at the secondary and postsecondary levels, the recipient',
8707:'shall comply fully with this section as expeditiously as possible but in no event later than three years from september',
8708:'29, 2000. 2 this section does not prohibit grouping of students in physical education classes and activities by ability as',
8709:'assessed by objective standards of individual performance developed and applied without regard to sex. 3 this section does not prohibit',
8710:'separation of students by sex within physical education classes or activities during participation in wrestling, boxing, rugby, ice hockey, football,',
8711:'basketball, and other sports the purpose or major § 28.425 activity of which involves bodily contact. 4 where use of',
8712:'a single standard of measuring skill or progress in a physical education class has an adverse effect on members of',
8713:'one sex, the recipient shall use appropriate standards that do not have such effect. 5 portions of classes in elementary',
8714:'and secondary schools, or portions of education programs or activities, that deal exclusively with human sexuality may be conducted in',
8715:'separate sessions for boys and girls. 6 recipients may make requirements based on vocal range or quality that may result',
8716:'in a chorus or choruses of one or predominantly one sex. § 28.420 access to schools operated byleas. a recipient',
8717:'that is a local educational agency shall not, on the basis of sex, exclude any person from admission to: a',
8718:'any institution of vocational education operated by such recipient; or b any other school or educational unit operated by such',
8719:'recipient, unless such recipient otherwise makes available to such person, pursuant to the same policies and criteria of admission, courses,',
8720:'services, and facilities comparable to each course, service, and facility offered in or through such schools. § 28.425 counseling and',
8721:'use of appraisal and counseling materials. a counseling. a recipient shall not discriminate against any person on the basis of',
8722:'sex in the counseling or guidance of students or applicants for admission. b use of appraisal and counseling materials. a',
8723:'recipient that uses testing or other materials for appraising or counseling students shall not use different materials for students on',
8724:'the basis of their sex or use materials that permit or require different treatment of students on such basis unless',
8725:'such different materials cover the same occupations and interest areas and the use of such different materials is shown to',
8726:'be essential to eliminate sex bias. recipients shall develop and use internal procedures for ensuring that such materials do not',
8727:'discriminate on the basis 273 § 28.430 of sex. where the use of a counseling test or other instrument results',
8728:'in a substantially disproportionate number of members of one sex in any particular course of study or classification, the recipient',
8729:'shall take such action as is necessary to assure itself that such disproportion is not the result of discrimination in',
8730:'the instrument or its application. c disproportion in classes. where a recipient finds that a particular class contains a substantially',
8731:'disproportionate number of individuals of one sex, the recipient shall take such action as is necessary to assure itself that',
8732:'such disproportion is not the result of discrimination on the basis of sex in counseling or appraisal materials or by',
8733:'counselors. § 28.430 financial assistance. a general. except as provided in paragraphs b and c of this section, in providing',
8734:'financial assistance to any of its students, a recipient shall not: 1 on the basis of sex, provide different amounts',
8735:'or types of such assistance, limit eligibility for such assistance that is of any particular type or source, apply different',
8736:'criteria, or otherwise discriminate; 2 through solicitation, listing, approval, provision of facilities, or other services, assist any foundation, trust, agency,',
8737:'organization, or person that provides assistance to any of such recipient’s students in a manner that discriminates on the basis',
8738:'of sex; or 3 apply any rule or assist in application of any rule concerning eligibility for such assistance that',
8739:'treats persons of one sex differently from persons of the other sex with regard to marital or parental status. b',
8740:'financial aid established by certain legal instruments. 1 a recipient may administer or assist in the administration of scholarships, fellowships,',
8741:'or other forms of financial assistance established pursuant to domestic or foreign wills, trusts, bequests, or similar legal instruments or',
8742:'by acts of a foreign government that require that awards be made to members of a particular sex specified therein;',
8743:'provided, that the overall effect of the award of such sexrestricted scholarships, fellowships, and other forms of financial 31 cfr',
8744:'subtitle a 7–1–16 edition assistance does not discriminate on the basis of sex. 2 to ensure nondiscriminatory awards of assistance',
8745:'as required in paragraph b1 of this section, recipients shall develop and use procedures under which: i students are selected',
8746:'for award of financial assistance on the basis of nondiscriminatory criteria and not on the basis of availability of funds',
8747:'restricted to members of a particular sex; ii an appropriate sexrestricted scholarship, fellowship, or other form of financial assistance is',
8748:'allocated to each student selected under paragraph b2i of this section; and iii no student is denied the award for',
8749:'which he or she was selected under paragraph b2i of this section because of the absence of a scholarship, fellowship,',
8750:'or other form of financial assistance designated for a member of that student’s sex. c athletic scholarships. 1 to the',
8751:'extent that a recipient awards athletic scholarships or grantsinaid, it must provide reasonable opportunities for such awards for members of',
8752:'each sex in proportion to the number of students of each sex participating in interscholastic or intercollegiate athletics. 2 a',
8753:'recipient may provide separate athletic scholarships or grantsinaid for members of each sex as part of separate athletic teams for',
8754:'members of each sex to the extent consistent with this paragraph c and § 28.450. § 28.435 employment assistance to',
8755:'students. a assistance by recipient in making available outside employment. a recipient that assists any agency, organization, or person in',
8756:'making employment available to any of its students: 1 shall assure itself that such employment is made available without discrimination',
8757:'on the basis of sex; and 2 shall not render such services to any agency, organization, or person that discriminates',
8758:'on the basis of sex in its employment practices. b employment of students by recipients. a recipient that employs any',
8759:'of its students shall not do so in a manner that violates §§ 28.500 through 28.550. 274 office of the',
8760:'secretary of the treasury § 28.440 health and insurance benefits and services. subject to § 28.235d, in providing a medical,',
8761:'hospital, accident, or life insurance benefit, service, policy, or plan to any of its students, a recipient shall not discriminate',
8762:'on the basis of sex, or provide such benefit, service, policy, or plan in a manner that would violate §§',
8763:'28.500 through 28.550 if it were provided to employees of the recipient. this section shall not prohibit a recipient from',
8764:'providing any benefit or service that may be used by a different proportion of students of one sex than of',
8765:'the other, including family planning services. however, any recipient that provides full coverage health service shall provide gynecological care. §',
8766:'28.445 marital or parental status. a status generally. a recipient shall not apply any rule concerning a student’s actual or',
8767:'potential parental, family, or marital status that treats students differently on the basis of sex. b pregnancy and related conditions.',
8768:'1 a recipient shall not discriminate against any student, or exclude any student from its education program or activity, including',
8769:'any class or extracurricular activity, on the basis of such student’s pregnancy, childbirth, false pregnancy, termination of pregnancy, or recovery',
8770:'therefrom, unless the student requests voluntarily to participate in a separate portion of the program or activity of the recipient.',
8771:'2 a recipient may require such a student to obtain the certification of a physician that the student is physically',
8772:'and emotionally able to continue participation as long as such a certification is required of all students for other physical',
8773:'or emotional conditions requiring the attention of a physician. 3 a recipient that operates a portion of its education program',
8774:'or activity separately for pregnant students, admittance to which is completely voluntary on the part of the student as provided',
8775:'in paragraph b1 of this section, shall ensure that the separate portion is comparable to that offered to nonpregnant students.',
8776:'4 subject to § 28.235d, a recipient shall treat pregnancy, childbirth, false pregnancy, termination of pregnancy and recovery therefrom in',
8777:'the same § 28.450 manner and under the same policies as any other temporary disability with respect to any medical',
8778:'or hospital benefit, service, plan, or policy that such recipient administers, operates, offers, or participates in with respect to students',
8779:'admitted to the recipient’s educational program or activity. 5 in the case of a recipient that does not maintain a',
8780:'leave policy for its students, or in the case of a student who does not otherwise qualify for leave under',
8781:'such a policy, a recipient shall treat pregnancy, childbirth, false pregnancy, termination of pregnancy, and recovery therefrom as a justification',
8782:'for a leave of absence for as long a period of time as is deemed medically necessary by the student’s',
8783:'physician, at the conclusion of which the student shall be reinstated to the status that she held when the leave',
8784:'began. § 28.450 athletics. a general. no person shall, on the basis of sex, be excluded from participation in, be',
8785:'denied the benefits of, be treated differently from another person, or otherwise be discriminated against in any interscholastic, intercollegiate, club,',
8786:'or intramural athletics offered by a recipient, and no recipient shall provide any such athletics separately on such basis. b',
8787:'separate teams. notwithstanding the requirements of paragraph a of this section, a recipient may operate or sponsor separate teams for',
8788:'members of each sex where selection for such teams is based upon competitive skill or the activity involved is a',
8789:'contact sport. however, where a recipient operates or sponsors a team in a particular sport for members of one sex',
8790:'but operates or sponsors no such team for members of the other sex, and athletic opportunities for members of that',
8791:'sex have previously been limited, members of the excluded sex must be allowed to try out for the team offered',
8792:'unless the sport involved is a contact sport. for the purposes of these title ix regulations, contact sports include boxing,',
8793:'wrestling, rugby, ice hockey, football, basketball, and other sports the purpose or major activity of which involves bodily contact. 275',
8794:'§ 28.455 c equal opportunity. 1 a recipient that operates or sponsors interscholastic, intercollegiate, club, or intramural athletics shall provide',
8795:'equal athletic opportunity for members of both sexes. in determining whether equal opportunities are available, the designated agency official will',
8796:'consider, among other factors: i whether the selection of sports and levels of competition effectively accommodate the interests and abilities',
8797:'of members of both sexes; ii the provision of equipment and supplies; iii scheduling of games and practice time; iv',
8798:'travel and per diem allowance; v opportunity to receive coaching and academic tutoring; vi assignment and compensation of coaches and',
8799:'tutors; vii provision of locker rooms, practice, and competitive facilities; viii provision of medical and training facilities and services; ix',
8800:'provision of housing and dining facilities and services; x publicity. 2 for purposes of paragraph c1 of this section, unequal',
8801:'aggregate expenditures for members of each sex or unequal expenditures for male and female teams if a recipient operates or',
8802:'sponsors separate teams will not constitute noncompliance with this section, but the designated agency official may consider the failure to',
8803:'provide necessary funds for teams for one sex in assessing equality of opportunity for members of each sex. d adjustment',
8804:'period. a recipient that operates or sponsors interscholastic, intercollegiate, club, or intramural athletics at the elementary school level shall comply',
8805:'fully with this section as expeditiously as possible but in no event later than one year from september 29, 2000.',
8806:'a recipient that operates or sponsors interscholastic, intercollegiate, club, or intramural athletics at the secondary or postsecondary school level shall',
8807:'comply fully with this section as expeditiously as possible but in no event later than three years from september 29,',
8808:'2000. 31 cfr subtitle a 7–1–16 edition § 28.455 textbooks and curricular material. nothing in these title ix regulations shall',
8809:'be interpreted as requiring or prohibiting or abridging in any way the use of particular textbooks or curricular materials. subpart',
8810:'e—discrimination on thebasis of sex in employment ineducation programs or activities prohibited § 28.500 employment. a general. 1 no person',
8811:'shall, on the basis of sex, be excluded from participation in, be denied the benefits of, or be subjected to',
8812:'discrimination in employment, or recruitment, consideration, or selection therefor, whether fulltime or parttime, under any education program or activity operated',
8813:'by a recipient that receives federal financial assistance. 2 a recipient shall make all employment decisions in any education program',
8814:'or activity operated by such recipient in a nondiscriminatory manner and shall not limit, segregate, or classify applicants or employees',
8815:'in any way that could adversely affect any applicant’s or employee’s employment opportunities or status because of sex. 3 a',
8816:'recipient shall not enter into any contractual or other relationship which directly or indirectly has the effect of subjecting employees',
8817:'or students to discrimination prohibited by §§ 28.500 through 28.550, including relationships with employment and referral agencies, with labor unions,',
8818:'and with organizations providing or administering fringe benefits to employees of the recipient. 4 a recipient shall not grant preferences',
8819:'to applicants for employment on the basis of attendance at any educational institution or entity that admits as students only',
8820:'or predominantly members of one sex, if the giving of such preferences has the effect of discriminating on the basis',
8821:'of sex in violation of these title ix regulations. b application. the provisions of §§ 28.500 through 28.550 apply to:',
8822:'1 recruitment, advertising, and the process of application for employment; 276 office of the secretary of the treasury 2 hiring,',
8823:'upgrading, promotion, consideration for and award of tenure, demotion, transfer, layoff, termination, application of nepotism policies, right of return from',
8824:'layoff, and rehiring; 3 rates of pay or any other form of compensation, and changes in compensation; 4 job assignments,',
8825:'classifications, and structure, including position descriptions, lines of progression, and seniority lists; 5 the terms of any collective bargaining agreement;',
8826:'6 granting and return from leaves of absence, leave for pregnancy, childbirth, false pregnancy, termination of pregnancy, leave for persons',
8827:'of either sex to care for children or dependents, or any other leave; 7 fringe benefits available by virtue of',
8828:'employment, whether or not administered by the recipient; 8 selection and financial support for training, including apprenticeship, professional meetings, conferences,',
8829:'and other related activities, selection for tuition assistance, selection for sabbaticals and leaves of absence to pursue training; 9 employersponsored',
8830:'activities, including social or recreational programs; and 10 any other term, condition, or privilege of employment. § 28.505 employment criteria.',
8831:'a recipient shall not administer or operate any test or other criterion for any employment opportunity that has a disproportionately',
8832:'adverse effect on persons on the basis of sex unless: a use of such test or other criterion is shown',
8833:'to predict validly successful performance in the position in question; and b alternative tests or criteria for such purpose, which',
8834:'do not have such disproportionately adverse effect, are shown to be unavailable. § 28.510 recruitment. a nondiscriminatory recruitment and hiring.',
8835:'a recipient shall not discriminate on the basis of sex in the recruitment and hiring of employees. where a recipient',
8836:'has been found to be presently discriminating on the basis of sex § 28.525 in the recruitment or hiring of',
8837:'employees, or has been found to have so discriminated in the past, the recipient shall recruit members of the sex',
8838:'so discriminated against so as to overcome the effects of such past or present discrimination. b recruitment patterns. a recipient',
8839:'shall not recruit primarily or exclusively at entities that furnish as applicants only or predominantly members of one sex if',
8840:'such actions have the effect of discriminating on the basis of sex in violation of §§ 28.500 through 28.550. §',
8841:'28.515 compensation. a recipient shall not make or enforce any policy or practice that, on the basis of sex: a',
8842:'makes distinctions in rates of pay or other compensation; b results in the payment of wages to employees of one',
8843:'sex at a rate less than that paid to employees of the opposite sex for equal work on jobs the',
8844:'performance of which requires equal skill, effort, and responsibility, and that are performed under similar working conditions. § 28.520 job',
8845:'classification and structure. a recipient shall not: a classify a job as being for males or for females; b maintain',
8846:'or establish separate lines of progression, seniority lists, career ladders, or tenure systems based on sex; or c maintain or',
8847:'establish separate lines of progression, seniority systems, career ladders, or tenure systems for similar jobs, position descriptions, or job requirements',
8848:'that classify persons on the basis of sex, unless sex is a bona fide occupational qualification for the positions in',
8849:'question as set forth in § 28.550. § 28.525 fringe benefits. a ‘‘fringe benefits’’ defined. for purposes of these title',
8850:'ix regulations, fringe benefits means: any medical, hospital, accident, life insurance, or retirement benefit, service, policy or plan, any profitsharing',
8851:'or bonus plan, leave, and any other benefit or service 277 § 28.530 of employment not subject to the provision',
8852:'of § 28.515. b prohibitions. a recipient shall not: 1 discriminate on the basis of sex with regard to making',
8853:'fringe benefits available to employees or make fringe benefits available to spouses, families, or dependents of employees differently upon the',
8854:'basis of the employee’s sex; 2 administer, operate, offer, or participate in a fringe benefit plan that does not provide',
8855:'for equal periodic benefits for members of each sex and for equal contributions to the plan by such recipient for',
8856:'members of each sex; or 3 administer, operate, offer, or participate in a pension or retirement plan that establishes different',
8857:'optional or compulsory retirement ages based on sex or that otherwise discriminates in benefits on the basis of sex. §',
8858:'28.530 marital or parental status. a general. a recipient shall not apply any policy or take any employment action: 1',
8859:'concerning the potential marital, parental, or family status of an employee or applicant for employment that treats persons differently on',
8860:'the basis of sex; or 2 which is based upon whether an employee or applicant for employment is the head',
8861:'of household or principal wage earner in such employee’s or applicant’s family unit. b pregnancy. a recipient shall not discriminate',
8862:'against or exclude from employment any employee or applicant for employment on the basis of pregnancy, childbirth, false pregnancy, termination',
8863:'of pregnancy, or recovery therefrom. c pregnancy as a temporary disability. subject to § 28.235d, a recipient shall treat pregnancy,',
8864:'childbirth, false pregnancy, termination of pregnancy, recovery therefrom, and any temporary disability resulting therefrom as any other temporary disability for',
8865:'all job related purposes, including commencement, duration, and extensions of leave, payment of disability income, accrual of seniority and any',
8866:'other benefit or service, and reinstatement, and under any fringe benefit offered to employees by virtue of employment. d pregnancy',
8867:'leave. in the case of a recipient that does not maintain a 31 cfr subtitle a 7–1–16 edition leave policy',
8868:'for its employees, or in the case of an employee with insufficient leave or accrued employment time to qualify for',
8869:'leave under such a policy, a recipient shall treat pregnancy, childbirth, false pregnancy, termination of pregnancy, and recovery therefrom as',
8870:'a justification for a leave of absence without pay for a reasonable period of time, at the conclusion of which',
8871:'the employee shall be reinstated to the status that she held when the leave began or to a comparable position,',
8872:'without decrease in rate of compensation or loss of promotional opportunities, or any other right or privilege of employment. §',
8873:'28.535 effect of state or local law or other requirements. a prohibitory requirements. the obligation to comply with §§ 28.500',
8874:'through 28.550 is not obviated or alleviated by the existence of any state or local law or other requirement that',
8875:'imposes prohibitions or limits upon employment of members of one sex that are not imposed upon members of the other',
8876:'sex. b benefits. a recipient that provides any compensation, service, or benefit to members of one sex pursuant to a',
8877:'state or local law or other requirement shall provide the same compensation, service, or benefit to members of the other',
8878:'sex. § 28.540 advertising. a recipient shall not in any advertising related to employment indicate preference, limitation, specification, or discrimination',
8879:'based on sex unless sex is a bona fide occupational qualification for the particular job in question. § 28.545 preemployment',
8880:'inquiries. a marital status. a recipient shall not make preemployment inquiry as to the marital status of an applicant for',
8881:'employment, including whether such applicant is ‘‘miss’’ or ‘‘mrs.’’ b sex. a recipient may make pre employment inquiry as to',
8882:'the sex of an applicant for employment, but only if such inquiry is made equally of such applicants of both',
8883:'sexes and if the results of such inquiry are not used in connection with discrimination prohibited by these title ix',
8884:'regulations. 278 office of the secretary of the treasury § 28.550 sex as a bona fide occupational qualification. a recipient',
8885:'may take action otherwise prohibited by §§ 28.500 through 28.550 provided it is shown that sex is a bona fide',
8886:'occupational qualification for that action, such that consideration of sex with regard to such action is essential to successful operation',
8887:'of the employment function concerned. a recipient shall not take action pursuant to this section that is based upon alleged',
8888:'comparative employment characteristics or stereotyped characterizations of one or the other sex, or upon preference based on sex of the',
8889:'recipient, employees, students, or other persons, but nothing contained in this section shall prevent a recipient from considering an employee’s',
8890:'sex in relation to employment in a locker room or toilet facility used only by members of one sex. subpart',
8891:'f—procedures § 28.600 notice of covered programs. within 60 days of september 29, 2000, each federal agency that awards federal',
8892:'financial assistance shall publish in the federal register a notice of the programs covered by these title ix regulations. each',
8893:'such federal agency shall periodically republish the notice of covered programs to reflect changes in covered programs. copies of this',
8894:'notice also shall be made available upon request to the federal agency’s office that enforces title ix. § 28.605 compliance',
8895:'information. a cooperation and assistance. the designated agency official shall to the fullest extent practicable seek the cooperation of recipients',
8896:'in obtaining compliance with these title ix regulations and shall provide assistance and guidance to recipients to help them comply',
8897:'voluntarily with these title ix regulations. b compliance reports. each recipient shall keep such records and submit to the designated',
8898:'agency official or designee timely, complete, and accurate compliance reports at such times, and in such form and containing such',
8899:'information, as the designated agency official or designee may determine to be § 28.605 necessary to enable the official to',
8900:'ascertain whether the recipient has complied or is complying with these title ix regulations. in the case of any program',
8901:'under which a primary recipient extends federal financial assistance to any other recipient, such other recipient shall also submit such',
8902:'compliance reports to the primary recipient as may be necessary to enable the primary recipient to carry out its obligations',
8903:'under these title ix regulations. c access to sources of information. each recipient shall permit access by the designated agency',
8904:'official or designee during normal business hours to such of its books, records, accounts, and other sources of information, and',
8905:'its facilities as may be pertinent to ascertain compliance with these title ix regulations. where any information required of a',
8906:'recipient is in the exclusive possession of any other agency, institution or person and this agency, institution or person shall',
8907:'fail or refuse to furnish this information the recipient shall so certify in its report and shall set forth what',
8908:'efforts it has made to obtain the information. asserted considerations of privacy or confidentiality may not operate to bar the',
8909:'department from evaluating or seeking to enforce compliance with these title ix regulations. information of a confidential nature obtained in',
8910:'connection with compliance evaluation or enforcement shall not be disclosed except where necessary in formal enforcement proceedings or where otherwise',
8911:'required by law. d information to beneficiaries and participants. each recipient shall make available to participants, beneficiaries, and other interested',
8912:'persons such information regarding the provisions of these title ix regulations and their applicability to the program for which the',
8913:'recipient receives federal financial assistance, and make such information available to them in such manner, as the designated agency official',
8914:'finds necessary to apprise such persons of the protections against discrimination assured them by title ix and these title ix',
8915:'regulations. [65 fr 52882, aug. 30, 2000] 279 § 28.610 § 28.610 conduct of investigations. a periodic compliance reviews. the',
8916:'designated agency official or designee shall from time to time review the practices of recipients to determine whether they are',
8917:'complying with these title ix regulations. b complaints. any person who believes himself or herself or any specific class of',
8918:'individuals to be subjected to discrimination prohibited by these title ix regulations may by himself or herself or by a',
8919:'representative file with the designated agency official or designee a written complaint. a complaint must be filed not later than',
8920:'180 days from the date of the alleged discrimination, unless the time for filing is extended by the designated agency',
8921:'official or designee. c investigations. the designated agency official or designee will make a prompt investigation whenever a compliance review,',
8922:'report, complaint, or any other information indicates a possible failure to comply with these title ix regulations. the investigation should',
8923:'include, where appropriate, a review of the pertinent practices and policies of the recipient, the circumstances under which the possible',
8924:'noncompliance with these title ix regulations occurred, and other factors relevant to a determination as to whether the recipient has',
8925:'failed to comply with these title ix regulations. d resolution of matters. 1 if an investigation pursuant to paragraph c',
8926:'of this section indicates a failure to comply with these title ix regulations, the designated agency official or designee will',
8927:'so inform the recipient and the matter will be resolved by informal means whenever possible. if it has been determined',
8928:'that the matter cannot be resolved by informal means, action will be taken as provided for in § 28.615. 2',
8929:'if an investigation does not warrant action pursuant to paragraph d1 of this section the designated agency official or designee',
8930:'will so inform the recipient and the complainant, if any, in writing. e intimidatory or retaliatory acts prohibited. no recipient',
8931:'or other person shall intimidate, threaten, coerce, or discriminate against any individual for the purpose of interfering with any right',
8932:'or privilege secured by title ix 31 cfr subtitle a 7–1–16 edition or these title ix regulations, or because he',
8933:'or she has made a complaint, testified, assisted, or participated in any manner in an investigation, proceeding or hearing under',
8934:'these title ix regulations. the identity of complainants shall be kept confidential except to the extent necessary to carry out',
8935:'the purposes of these title ix regulations, including the conduct of any investigation, hearing, or judicial proceeding arising under these',
8936:'title ix regulations. [65 fr 52882, aug. 30, 2000] § 28.615 procedure for effecting compliance. a general. if there appears',
8937:'to be a failure or threatened failure to comply with these title ix regulations, and if the noncompliance or threatened',
8938:'noncompliance cannot be corrected by informal means, compliance with these title ix regulations may be effected by the suspension or',
8939:'termination of or refusal to grant or to continue federal financial assistance or by any other means authorized by law.',
8940:'such other means may include, but are not limited to: 1 a reference to the department of justice with a',
8941:'recommendation that appropriate proceedings be brought to enforce any rights of the united states under any law of the united',
8942:'states, or any assurance or other contractual undertaking; and 2 any applicable proceeding under state or local law. b noncompliance',
8943:'with § 28.115. if an applicant fails or refuses to furnish an assurance or otherwise fails or refuses to comply',
8944:'with a requirement imposed by or pursuant to § 28.115, federal financial assistance may be refused in accordance with the',
8945:'procedures of paragraph c of this section. the department shall not be required to provide assistance in such a case',
8946:'during the pendency of the administrative proceedings under paragraph c of this section except that the department shall continue assistance',
8947:'during the pendency of such proceedings where such assistance is due and payable pursuant to an application therefor approved prior',
8948:'to september 29, 2000. c termination of or refusal to grant or to continue federal financial assistance. 280 office of',
8949:'the secretary of the treasury 1 no order suspending, terminating or refusing to grant or continue federal financial assistance shall',
8950:'become effective until: i the designated agency official has advised the applicant or recipient of its failure to comply and',
8951:'has determined that compliance cannot be secured by voluntary means; ii there has been an express finding on the record,',
8952:'after opportunity for hearing, of a failure by the applicant or recipient to comply with a requirement imposed by or',
8953:'pursuant to these title ix regulations; and iii the expiration of 30 days after the secretary has filed with the',
8954:'committee of the house, and the committee of the senate having legislative jurisdiction over the program involved, a full written',
8955:'report of the circumstances and the grounds for such action. 2 any action to suspend or terminate or to refuse',
8956:'to grant or to continue federal financial assistance shall be limited to the particular political entity, or part thereof, or',
8957:'other applicant or recipient as to whom such a finding has been made and shall be limited in its effect',
8958:'to the particular program, or part thereof, in which such noncompliance has been so found. d other means authorized by',
8959:'law. 1 no action to effect compliance by any other means authorized by law shall be taken until: i the',
8960:'designated agency official has determined that compliance cannot be secured by voluntary means; ii the recipient has been notified of',
8961:'its failure to comply and of the action to be taken to effect compliance; and iii the expiration of at',
8962:'least 10 days from the mailing of such notice to the recipient. 2 during this period of at least 10',
8963:'days additional efforts shall be made to persuade the recipient to comply with these title ix regulations and to take',
8964:'such corrective action as may be appropriate. [65 fr 52883, aug. 30, 2000] § 28.620 hearings. a opportunity for hearing.',
8965:'whenever an opportunity for a hearing is required by § 28.615c, reasonable notice shall be given by registered or certified',
8966:'§ 28.620 mail, return receipt requested, to the affected applicant or recipient. this notice shall advise the applicant or recipient',
8967:'of the action proposed to be taken, the specific provision under which the proposed action against it is to be',
8968:'taken, and the matters of fact or law asserted as the basis for this action, and either: 1 fix a',
8969:'date not less than 20 days after the date of such notice within which the applicant or recipient may request',
8970:'of the designated agency official that the matter be scheduled for hearing; or 2 advise the applicant or recipient that',
8971:'the matter in question has been set down for hearing at a stated place and time. the time and place',
8972:'so fixed shall be reasonable and shall be subject to change for cause. the complainant, if any, shall be advised',
8973:'of the time and place of the hearing. an applicant or recipient may waive a hearing and submit written information',
8974:'and argument for the record. the failure of an applicant or recipient to request a hearing for which a date',
8975:'has been set shall be deemed to be a waiver of the right to a hearing under 20 u.s.c. 1682',
8976:'and § 28.615c and consent to the making of a decision on the basis of such information as may be',
8977:'filed as the record. b time and place of hearing. hearings shall be held at the offices of the department',
8978:'in washington, dc, at a time fixed by the designated agency official unless the official determines that the convenience of',
8979:'the applicant or recipient or of the department requires that another place be selected. hearings shall be held before a',
8980:'hearing officer designated in accordance with 5 u.s.c. 556b. c right to counsel. in all proceedings under this section, the',
8981:'applicant or recipient and the department shall have the right to be represented by counsel. d procedures, evidence, and record.',
8982:'1 the hearing, decision, and any administrative review thereof shall be conducted in conformity with 5 u.s.c. 554– 557 sections',
8983:'5–8 of the administrative procedure act, and in accordance with such rules of procedure as are proper and not inconsistent',
8984:'with this section relating to the conduct of the hearing, giving of notices subsequent to those provided for in paragraph',
8985:'a of this 281 § 28.625 section, taking of testimony, exhibits, arguments and briefs, requests for findings, and other related',
8986:'matters. both the department and the applicant or recipient shall be entitled to introduce all relevant evidence on the issues',
8987:'as stated in the notice for hearing or as determined by the hearing officer at the outset of or during',
8988:'the hearing. any person other than a government employee considered to be on official business who, having been invited or',
8989:'requested to appear and testify as a witness on the government’s behalf, attends at a time and place scheduled for',
8990:'a hearing provided for by these title ix regulations, may be reimbursed for his or her travel and actual expenses',
8991:'of attendance in an amount not to exceed the amount payable under the standardized travel regulations to a government employee',
8992:'traveling on official business. 2 technical rules of evidence shall not apply to hearings conducted pursuant to these title ix',
8993:'regulations, but rules or principles designed to assure production of the most credible evidence available and to subject testimony to',
8994:'test by crossexamination shall be applied where reasonably necessary by the hearing officer. the hearing officer may exclude irrelevant, immaterial,',
8995:'or unduly repetitious evidence. all documents and other evidence offered or taken for the record shall be open to examination',
8996:'by the parties and opportunity shall be given to refute facts and arguments advanced on either side of the issues.',
8997:'a transcript shall be made of the oral evidence except to the extent the substance thereof is stipulated for the',
8998:'record. all decisions shall be based upon the hearing record and written findings shall be made. e consolidated or joint',
8999:'hearings. in cases in which the same or related facts are asserted to constitute noncompliance with these title ix regulations',
9000:'with respect to two or more programs to which these title ix regulations apply, or noncompliance with these title ix',
9001:'regulations and the regulations of one or more other federal departments or agencies issued under title ix, the designated agency',
9002:'official may, by agreement with such other departments or agencies where applica31 cfr subtitle a 7–1–16 edition ble, provide for',
9003:'the conduct of consolidated or joint hearings, and for the application to such hearings of rules of procedures not inconsistent',
9004:'with these title ix regulations. final decisions in such cases, insofar as these title ix regulations are concerned, shall be',
9005:'made in accordance with § 28.625. [65 fr 52883, aug. 30, 2000] § 28.625 decisions and notices. a decisions by',
9006:'hearing officers. after a hearing is held by a hearing officer such hearing officer shall either make an initial decision,',
9007:'if so authorized, or certify the entire record including recommended findings and proposed decision to the reviewing authority for a',
9008:'final decision, and a copy of such initial decision or certification shall be mailed to the applicant or recipient and',
9009:'to the complainant, if any. where the initial decision referred to in this paragraph or in paragraph c of this',
9010:'section is made by the hearing officer, the applicant or recipient or the counsel for the department may, within the',
9011:'period provided for in the rules of procedure issued by the designated agency official, file with the reviewing authority exceptions',
9012:'to the initial decision, with the reasons therefor. upon the filing of such exceptions the reviewing authority shall review the',
9013:'initial decision and issue its own decision thereof including the reasons therefor. in the absence of exceptions the initial decision',
9014:'shall constitute the final decision, subject to the provisions of paragraph e of this section. b decisions on record or',
9015:'review by the reviewing authority. whenever a record is certified to the reviewing authority for decision or it reviews the',
9016:'decision of a hearing officer pursuant to paragraph a or c of this section, the applicant or recipient shall be',
9017:'given reasonable opportunity to file with it briefs or other written statements of its contentions, and a copy of the',
9018:'final decision of the reviewing authority shall be given in writing to the applicant or recipient and to the complainant,',
9019:'if any. c decisions on record where a hearing is waived. whenever a hearing is waived pursuant to § 28.620,',
9020:'the reviewing authority shall make its final decision on the record or refer the matter to a 282 office of',
9021:'the secretary of the treasury hearing officer for an initial decision to be made on the record. a copy of',
9022:'such decision shall be given in writing to the applicant or recipient, and to the complainant, if any. d rulings',
9023:'required. each decision of a hearing officer or reviewing authority shall set forth a ruling on each finding, conclusion, or',
9024:'exception presented, and shall identify the requirement or requirements imposed by or pursuant to these title ix regulations with which',
9025:'it is found that the applicant or recipient has failed to comply. e review in certain cases by the secretary',
9026:'of the treasury. if the secretary has not personally made the final decision referred to in paragraph a, b, or',
9027:'c of this section, a recipient or applicant or the counsel for the department may request the secretary to review',
9028:'a decision of the reviewing authority in accordance with rules of procedure issued by the designated agency official. such review',
9029:'is not a matter of right and shall be granted only where the secretary determines there are special and important',
9030:'reasons therefor. the secretary may grant or deny such request, in whole or in part. the secretary also may review',
9031:'such a decision upon his own motion in accordance with rules of procedure issued by the designated agency official. in',
9032:'the absence of a review under this paragraph e, a final decision referred to in paragraph a, b, or c',
9033:'of this section shall become the final decision of the department when the secretary transmits it as such to congressional',
9034:'committees with the report required under 20 u.s.c. 1682. failure of an applicant or recipient to file an exception with',
9035:'the reviewing authority or to request review under this paragraph e shall not be deemed a failure to exhaust administrative',
9036:'remedies for the purpose of obtaining judicial review. f content of orders. the final decision may provide for suspension or',
9037:'termination of, or refusal to grant or continue federal financial assistance, in whole or in part, to which these title',
9038:'ix regulations apply, and may contain such terms, conditions, and other provisions as are consistent with and will effectuate the',
9039:'purposes of title ix and these title ix regulations, including provisions designed to assure that no § 28.625 federal financial',
9040:'assistance to which these title ix regulations apply will thereafter be extended under such law or laws to the applicant',
9041:'or recipient determined by such decision to be in default in its performance of an assurance given by it pursuant',
9042:'to these title ix regulations, or to have otherwise failed to comply with these title ix regulations unless and until',
9043:'it corrects its noncompliance and satisfies the designated agency official that it will fully comply with these title ix regulations.',
9044:'g posttermination proceedings. 1 an applicant or recipient adversely affected by an order issued under paragraph f of this section',
9045:'shall be restored to full eligibility to receive federal financial assistance if it satisfies the terms and conditions of that',
9046:'order for such eligibility or if it brings itself into compliance with these title ix regulations and provides reasonable assurance',
9047:'that it will fully comply with these title ix regulations. an elementary or secondary school or school system that is',
9048:'unable to file an assurance of compliance shall be restored to full eligibility to receive federal financial assistance if it',
9049:'files a court order or a plan for desegregation that meets the applicable requirements and provides reasonable assurance that it',
9050:'will comply with the court order or plan. 2 any applicant or recipient adversely affected by an order entered pursuant',
9051:'to paragraph f of this section may at any time request the designated agency official to restore fully its eligibility',
9052:'to receive federal financial assistance. any such request shall be supported by information showing that the applicant or recipient has',
9053:'met the requirements of paragraph g1 of this section. if the designated agency official determines that those requirements have been',
9054:'satisfied, the official shall restore such eligibility. 3 if the designated agency official denies any such request, the applicant or',
9055:'recipient may submit a request for a hearing in writing, specifying why it believes such official to have been in',
9056:'error. it shall thereupon be given an expeditious hearing, with a decision on the record, in accordance with rules of',
9057:'procedure issued by the designated 283 § 28.630 agency official. the applicant or recipient will be restored to such eligibility',
9058:'if it proves at such hearing that it satisfied the requirements of paragraph g1 of this section. while proceedings under',
9059:'this paragraph g are pending, the sanctions imposed by the order issued under paragraph f of this section shall remain',
9060:'in effect. [65 fr 52884, aug. 30, 2000] § 28.630 judicial review. action taken pursuant to 20 u.s.c. 1682 is',
9061:'subject to judicial review as provided in 20 u.s.c. 1683. [65 fr 52885, aug. 30, 2000] § 28.635 forms and',
9062:'instructions; coordination. a forms and instructions. the designated agency official shall issue and promptly make available to interested persons forms',
9063:'and detailed instructions and procedures for effectuating these title ix regulations. b supervision and coordination. the designated agency official may',
9064:'from time to time assign to officials of the department, or to officials of other departments or agencies of the',
9065:'government with the consent of such departments or agencies, responsibilities in connection with the effectuation of the purposes of title',
9066:'ix and these title ix regulations other than responsibility for review as provided in § 28.625e, including the achievements of',
9067:'effective coordination and maximum uniformity within the department and within the executive branch of the government in the application of',
9068:'title ix and these title ix regulations to similar programs and in similar situations. any action taken, determination made, or',
9069:'requirement imposed by an official of another department or agency acting pursuant to an assignment of responsibility under this section',
9070:'shall have the same effect as though such action had been taken by the designated official of this department. [65',
9071:'fr 52885, aug. 30, 2000] 31 cfr subtitle a 7–1–16 edition part 29—federal benefit payments under certain district of columbia',
9072:'retirement programs subpart a—general provisions sec. 29.101 purpose and scope. 29.102 related regulations. 29.103 definitions. 29.104 schedule for federal benefit',
9073:'payments. 29.105 computation of time. 29.106 representative payees. subpart b—coordination with the district government 29.201 purpose and scope. 29.202 definitions.',
9074:'[reserved] 29.203 service of process. appendix a to subpart b of part 29—addresses for service of process under §29.203 subpart',
9075:'c—split benefits 29.301 purpose and scope. 29.302 definitions. general principles for determining service credit to calculate federal benefit payments 29.311',
9076:'credit only for service performed on or before june 30, 1997. 29.312 all requirements for credit must be satisfied by',
9077:'june 30, 1997. 29.313 federal benefit payments are computed based on retirement eligibility as of the separation date and service',
9078:'creditable as of june 30, 1997. service performed after june 30, 1997 29.321 general principle. 29.322 disability benefits. all requirements',
9079:'for credit must be satisfied by june 30, 1997 29.331 general principle. 29.332 unused sick leave. 29.333 military service. 29.334',
9080:'deposit service. 29.335 refunded service. calculation of the amount of federal benefit payments 29.341 general principle. 29.342 computed annuity exceeds',
9081:'the statutory maximum. 29.343 disability benefits. 29.344 survivor benefits. 29.345 costofliving adjustments. 29.346 reduction for survivor benefits. 284 office of',
9082:'the secretary of the treasury calculation of the split of refunds of employee contributions and deposits 29.351 general principle. 29.352',
9083:'refunded contributions. 29.353 refunded deposits. appendix a to subpart c of part 29—examples subpart d—claims and appeals procedures 29.401 purpose.',
9084:'29.402 definitions. 29.403 applications filed with the benefits administrator. 29.404 initial benefit determinations and reconsideration by the benefits administrator. 29.405',
9085:'appeals to the department. 29.406 judicial review. 29.407 competing claimants. subpart e—debt collection and waivers of collection 29.501 purpose; incorporation',
9086:'by reference; scope. 29.502 definitions. 29.503 prohibition against collection of debts. 29.504 status of debts. 29.505 compromise of claims; termination',
9087:'and suspension of collection actions. 29.506 recovery of other debts owed to the united states. collection of overpayments 29.511 demand',
9088:'letters. 29.512 reconsideration by the benefits administrator. 29.513 appeals to the department. 29.514 requests for waiver and/or compromise. 29.515 judicial',
9089:'review. 29.516 collection of overpayments. 29.517 collection by offset. 29.518 reporting delinquent debts to credit bureaus. 29.519 referral to a',
9090:'collection agency. 29.520 referral for litigation. standards for waiver of overpayments 29.521 conditions for waiver and other adjustments. 29.522 fault.',
9091:'29.523 equity and good conscience. 29.524 financial hardship. 29.525 ordinary and necessary living expenses. 29.526 waiver precluded. authority: subtitle a',
9092:'and chapter 3 of subtitle h, of pub. l. 105–33, 111 stat. 712–731 and 786–787; as amended. source: 65 fr',
9093:'77501, dec. 12, 2000, unless otherwise noted. § 29.102 subpart a—general provisions § 29.101 purpose and scope. a this part',
9094:'contains the department’s regulations implementing subtitle a, subchapter b of chapter 4 of subtitle c, and chapter 3 of subtitle',
9095:'h, of title xi of the balanced budget act of 1997, public law 105–33, 111 stat. 251, 712–731, 756–759, enacted',
9096:'august 5, 1997, as amended. b this subpart contains general information to assist in the use of this part including—',
9097:'1 information about related regulations § 29.102, 2 definitions of terms used in more than one subpart of this part',
9098:'§ 29.103, and 3 the department’s general rules and procedures, applicable to the retirement plans for district of columbia teachers,',
9099:'police and fire fighters, and judges that concern the administration of federal benefit payments §§ 29.104– 29.106. c this part',
9100:'applies to federal benefit payments. d this part does not apply to the program of annuities, other retirement benefits, or',
9101:'medical benefits for members and officers, retired members and officers, and survivors thereof, of the united states park police force,',
9102:'the united states secret service, or the united states secret service uniformed division. e this part does not apply to',
9103:'the district of columbia replacement plan, which covers payments based on service accrued after june 30, 1997, pursuant to section',
9104:'11042 of the act. [65 fr 77501, dec. 12, 2000, as amended at 70 fr 60004, oct. 14, 2005] §',
9105:'29.102 related regulations. a this part contains the following subparts: 1 general provisions subpart a; 2 coordination with the district',
9106:'government subpart b; 3 split benefits subpart c; 1 4 claims and appeals procedures subpart d; and 1 the effective',
9107:'date for section 29.102a3 and subpart c, originally scheduled for march 31, 2001, has been postponed indefinitely. 285 § 29.103',
9108:'5 debt collection and waivers of collection subpart e. b part 581 of title 5, code of federal regulations, contains',
9109:'information about garnishment of certain federal payments to enforce awards of alimony or child support. c part 831 of title',
9110:'5, code of federal regulations, contains information about benefits under the civil service retirement system. d part 870 of title',
9111:'5, code of federal regulations, contains information about benefits under the federal employees group life insurance program. e part 890',
9112:'of title 5, code of federal regulations, contains information about benefits under the federal employees health benefits program. f parts',
9113:'835 and 845 and subparts m, n, and r of part 831 of title 5, code of federal regulations, contain',
9114:'information about debt collection and waiver of collection under the civil service retirement system and the federal employees retirement system.',
9115:'[65 fr 77501, dec. 12, 2000, as amended at 65 fr 80753, dec. 22, 2000; 66 fr 36705, july 13,',
9116:'2001] § 29.103 definitions. a in this part— act means subtitle a, subchapter b of chapter 4 of subtitle c,',
9117:'and chapter 3 of subtitle h, of title xi of the balanced budget act of 1997, public law 105–33, 111',
9118:'stat. 251, 712–731, 756–759, as amended. benefits administrator means: 1 for the teachers plan and the police and firefighters plan',
9119:'under section 11041a of the act: i during the interim benefits administration period, the district of columbia government; or ii',
9120:'after the end of the interim benefits administration period: a the trustee selected by the department under sections 11035a or',
9121:'11085a of the act; b the department, if a determination is made under sections 11035d or 11085d of the act',
9122:'that, in the interest of economy and efficiency, the function of the trustee shall be performed by the department rather',
9123:'than the trustee; or c any other agent of the department designated to make initial ben31 cfr subtitle a 7–1–16',
9124:'edition efit determinations and/or to recover or recoup or waive recovery or recoupment of overpayments of federal benefit payments, or',
9125:'to recover or recoup debts owed to the federal government by annuitants; or 2 for the judges plan under section',
9126:'11252b of the act: i during the interim benefits administration period, the district of columbia government; or ii after the',
9127:'end of the interim benefits administration period for the judges plan: a the trustee selected by the department under section',
9128:'11251a of the act; b the department, if a determination is made under section 11251a of the act that, in',
9129:'the interest of economy and efficiency, the function of the trustee shall be performed by the department rather than the',
9130:'trustee; or c any other agent of the department designated to make initial benefit determinations and/or to recover or recoup',
9131:'or waive recovery or recoupment of overpayments of federal benefit payments, or to recover or recoup debts owed to the',
9132:'federal government by annuitants. district government means the government of the district of columbia. department means the united states department',
9133:'of the treasury. federal benefit payment means a payment for which the department is responsible under the act, to which',
9134:'an individual is entitled under the judges plan, the police and firefighters plan, or the teachers plan, in such amount',
9135:'and under such terms and conditions as may apply under such plans, including payments made under these plans before, on,',
9136:'or after the october 1, 1997, effective date of the act. service after june 30, 1997, shall not be credited',
9137:'for purposes of determining the amount of any federal benefit payment under the teachers plan and the police and firefighters',
9138:'plan. freeze date means june 30, 1997. judges plan means the retirement program under subchapter iii of chapter 15 of',
9139:'title 11 of the d.c. code for judges of the district of columbia court of appeals or superior court or',
9140:'with judicial service with the former 286 office of the secretary of the treasury juvenile court of the district of',
9141:'columbia, district of columbia tax court, police court, municipal court, municipal court of appeals, or district of columbia court of',
9142:'general sessions. opm means the united states office of personnel management. police and firefighters plan means any of the retirement',
9143:'programs under chapter 6 of title 4 of the d.c. code for members of the metropolitan police force and fire',
9144:'department in effect on june 29, 1997. reconsideration means the process of reexamining an individual’s entitlement to benefits or liability',
9145:'for a debt to determine whether— 1 the law and regulations were properly applied; and/or 2 the mathematical computation of',
9146:'the benefit or liability is correct. retirement funds means the district of columbia teachers, police officers, and firefighters federal pension',
9147:'fund established under section 11081 of the act, the district of columbia judicial retirement and survivors annuity fund established under',
9148:'section 11252 of the act, and their predecessor funds. secretary means the secretary of the united states department of the',
9149:'treasury or his or her designee. teachers plan means any of the retirement programs for teachers under chapter 12 of',
9150:'title 31 of the d.c. code in effect on june 29, 1997. b in this subpart— legal process means— 1',
9151:'any document that qualifies as legal process as defined in § 581.103 of title 5, code of federal regulations; or',
9152:'2 any court order that federal or district of columbia law permits to cause all or any portion of a',
9153:'payment under the judges plan, the police and firefighters plan, or the teachers plan to be made to a former',
9154:'spouse under chapter 30 of title 1 of the d.c. code 1997. representative payee means a fiduciary to whom a',
9155:'payment under the judges plan, the police and firefighters plan, or the teachers plan is made for the benefit of',
9156:'a plan participant or a survivor. [65 fr 77501, dec. 12, 2000, as amended at 66 fr 36705, july 13,',
9157:'2001; 70 fr 60004, oct. 14, 2005] § 29.105 § 29.104 schedule for federal benefit payments. federal benefit payments are',
9158:'payable on the first business day of the month following the month in which the benefit accrues. see § 29.105b.',
9159:'§ 29.105 computation of time. a for filing documents. in computing the number of days allowed for filing a document,',
9160:'the first day counted is the day after the action or event from which the period begins to run. if',
9161:'the date that ordinarily would be the last day for filing falls on a saturday, a sunday, a federal holiday,',
9162:'or a district holiday, the period runs until the end of the next day that is not a saturday, a',
9163:'sunday, or a federal or a district holiday. b for benefit accrual. 1 annuity accrues on a daily basis; onethirtieth',
9164:'of the monthly rate constitutes the daily rate. 2 annuity does not accrue on the 31st day of any month',
9165:'except that annuity accrues on the 31st day of the initial month if the employee’s annuity commences on the 31st',
9166:'day of a 31day month. 3 for accrual purposes the last day of a 28day month counts as 3 days',
9167:'and the last day of a 29day month counts as 2 days. c for counting unused sick leave. 1 for',
9168:'annuity computation purposes— i the service of a participant under the police and firefighters plan who retires on an immediate',
9169:'annuity is increased by the number of days of unused sick leave to the participant’s credit under a formal leave',
9170:'system; and ii the service of a participant under the teachers plan who retires on an immediate annuity or dies',
9171:'leaving a survivor entitled to an annuity is increased by the number of days of unused sick leave to the',
9172:'participant’s credit under a formal leave system. 2 in general, 8 hours of unused sick leave increases total service by',
9173:'1 day. in cases where more or less than 8 hours of sick leave would be charged for a day’s',
9174:'absence, total service is increased by the number of days in the period between the date of separation and the',
9175:'date that the unused sick leave would have expired had the employee used it except that holidays falling 287 §',
9176:'29.106 within the period are treated as work days, and no additional leave credit is earned for that period. 3',
9177:'if an employee’s tour of duty changes from part time to full time or full time to part time within',
9178:'180 days before retirement, the credit for unused sick leave is computed as though no change had occurred. d for',
9179:'counting leave without pay lwop that is creditable service. 1 under the police and firefighters plan, credit is allowed for',
9180:'no more than 6 months of lwop in each calendar year. 2i under the teachers plan, credit is allowed for',
9181:'no more than 6 months of lwop in each fiscal year. iia for years prior to fiscal year 1976, each',
9182:'fiscal year started on july 1 and ended on the following june 30. b fiscal year 1976 started on july',
9183:'1, 1975, and ended on september 30, 1976. c for years starting in fiscal year 1977, each fiscal year starts',
9184:'on october 1 and ends on the following september 30. § 29.106 representative payees. for federal benefit payments, representative payees',
9185:'will be authorized to the same extent and under the same circumstances as each plan permits for nonfederal benefit payments',
9186:'under the plan. see e.g., section 4–629b of the d.c. code 1997 applicable to the police and firefighters plan. subpart',
9187:'b—coordination with thedistrict government § 29.201 purpose and scope. this subpart contains information concerning the relationship between the department and',
9188:'the district government in the administration of the act and the functions of each in the administration of that act.',
9189:'[70 fr 60005, oct. 14, 2005] § 29.202 definitions. [reserved] § 29.203 service of process. to affect federal benefit payments—',
9190:'a service must be made upon the department at the address provided in appendix a to this subpart for— 1',
9191:'legal process under section 659 of title 42, united states code, and part 31 cfr subtitle a 7–1–16 edition 581',
9192:'of title 5, code of federal regulations, or 2 any request for or notice of appointment of a custodian, guardian,',
9193:'or other fiduciary to receive federal benefit payments as representative payees under § 29.106; b all other process regarding federal',
9194:'benefit payments including requests for judicial review under § 29.406 must be served upon the united states in accordance with',
9195:'applicable law. c all other process regarding federal benefit payments must be served upon the united states in accordance with',
9196:'applicable law. appendix a to subpart b of part 29— addresses for service under § 29.203 1. the mailing address',
9197:'for delivery of documents described in § 29.203a by the united states postal service is: office of dc pensions, department',
9198:'of the treasury, metropolitan square building, room 6250, 1500 pennsylvania avenue, nw., washington, dc 20220. 2. the address for delivery',
9199:'of documents described in §29.203a by process servers, express carriers, or other forms of handcarried delivery is: office of dc',
9200:'pensions, department of the treasury, metropolitan square building, room 6250, 655 15th street f street side, nw., washington, dc. [65',
9201:'fr 77501, dec. 12, 2000, as amended at 65 fr 80753, dec. 22, 2000] subpart c—split benefits source: 77 fr',
9202:'64225, oct. 19, 2012, unless otherwise noted. § 29.301 purpose and scope. a the purpose of this subpart is to',
9203:'addresses the legal and policy issues that affect the calculation of the federal and district of columbia portions of benefits',
9204:'under subtitle a of title xi of the balanced budget act of 1997, public law 105–33, 111 stat. 251, 712–731,',
9205:'and 786–787 enacted august 5, 1997, as amended. 1 this subpart states general principles for the calculation of federal benefit',
9206:'payments in cases in which the department and the district government are both responsible for paying a portion of an',
9207:'employee’s total retirement benefits under the police and firefighters plan or the teachers plan. 288 office of the secretary of',
9208:'the treasury 2 this subpart provides illustrative examples of sample computations to show the application of the general principles to',
9209:'specific problems. b1 this subpart applies only to benefits under the police and firefighters plan or the teachers plan for',
9210:'individuals who have performed service creditable under these programs on or before june 30, 1997. 2 this subpart addresses only',
9211:'those issues that affect the split of fiscal responsibility for retirement benefits that is, the calculation of federal benefit payments.',
9212:'3 issues relating to determination and review of eligibility and payments, and financial management, are beyond the scope of this',
9213:'subpart. c this subpart does not apply to benefit calculations under the judges plan. § 29.302 definitions. in this subpart',
9214:'including appendix a of this subpart— deferred retirement means retirement under section 4–623 of the d.c. code 1997 under the',
9215:'police and firefighters plan or section 31–1231a of the d.c. code 1997 under the teachers plan. deferred retirement age means',
9216:'the age at which a deferred annuity begins to accrue, that is, age 55 under the police and firefighters plan',
9217:'and age 62 under the teachers plan. department service or departmental service means any period of employment in a position',
9218:'covered by the police and firefighters plan or teachers plan. department service or departmental service may include certain periods of',
9219:'military service that interrupt a period of employment under the police and firefighters plan or the teachers plan. disability retirement',
9220:'means retirement under section 4–615 or section 4–616 of the d.c. code 1997 under the police and firefighters plan or',
9221:'section 31– 1225 of the d.c. code 1997 under the teachers plan, regardless of whether the disability was incurred in',
9222:'the line of duty. enter on duty means commencement of employment in a position covered by the police and firefighters',
9223:'plan or the teachers plan. § 29.302 excess leave without pay or excess lwop means a period of time in',
9224:'a non pay status that in any year is greater than the amount creditable as service under § 29.105d. hire',
9225:'date means the date the employee entered on duty. military service means– 1 for the police and firefighters plan, military',
9226:'service as defined in section 4–607 of the d.c. code 1997 that is creditable as other service under section 4–602',
9227:'or section 4–610 of the d.c. code 1997; and 2 for the teachers plan, military service as described in section',
9228:'31– 1230a4 of the d.c. code 1997. optional retirement means regular longevity retirement under section 4–618 of the d.c. code',
9229:'1997 under the police and firefighters plan or section 31–1224a of the d.c. code 1997 under the teachers plan. other',
9230:'service means any period of creditable service other than departmental service or unused sick leave. other service includes service that',
9231:'becomes creditable upon payment of a deposit, such as service in another school system under section 31–1208 of the d.c.',
9232:'code 1997 under the teachers plan or prior governmental service under the teachers plan and the police and firefighters plan;',
9233:'and service that is creditable without payment of a deposit, such as military service occurring prior to employment under the',
9234:'teachers plan and the police and firefighters plan. pre80 hire means an individual whose annuity is computed using the formula',
9235:'under the police and firefighters plan applicable to individuals hired before february 15, 1980. pre96 hire means an individual whose',
9236:'annuity is computed using the formula under the teachers plan applicable to individuals hired before november 1, 1996. sick leave',
9237:'means unused sick leave, which is creditable in a retirement computation, as calculated under § 29.105c. 289 § 29.311 general',
9238:'principles for determining service credit to calculate federal benefit payments § 29.311 credit only for service performed on or before',
9239:'june 30, 1997. only service performed on or before june 30, 1997, is credited toward federal benefit payments. § 29.312',
9240:'all requirements for credit must be satisfied by june 30, 1997. service is counted toward federal benefit payments only if',
9241:'all requirements for the service to be creditable are satisfied as of june 30, 1997. § 29.313 federal benefit payments',
9242:'are computed based on retirement eligibility as of the separation date and service creditable as of june 30, 1997. except',
9243:'as otherwise provided in this subpart, the amount of federal benefit payments is computed based on retirement eligibility as of',
9244:'the separation date and service creditable as of june 30, 1997. service performed after june 30, 1997 § 29.321 general',
9245:'principle. any service performed after june 30, 1997, may never be credited toward federal benefit payments. § 29.322 disability benefits.',
9246:'if an employee separates for disability retirement after june 30, 1997, and, on the date of separation, the employee— a',
9247:'satisfies the age and service requirements for optional retirement, the federal benefit payment commences immediately, that is, the federal benefit',
9248:'payment is calculated as though the employee retired under optional retirement rules using only service through june 30, 1997 see',
9249:'examples 7a and 7b of appendix a of this subpart; or b does not satisfy the age and service requirements',
9250:'for optional retirement, the federal benefit payment begins when the disability retiree reaches deferred retirement age. see § 29.343. 31',
9251:'cfr subtitle a 7–1–16 edition all requirements for credit must be satisfied by june 30, 1997 § 29.331 general principle.',
9252:'to determine whether service is creditable for the computation of federal benefit payments under this subpart, the controlling factor is',
9253:'whether all requirements for the service to be creditable under the police and firefighters plan or the teachers plan were',
9254:'satisfied as of june 30, 1997. § 29.332 unused sick leave. a for employees separated for retirement as of june',
9255:'30, 1997, federal benefit payments include credit for any unused sick leave that is creditable under the applicable plan. b',
9256:'for employees separated for retirement after june 30, 1997, no unused sick leave is creditable toward federal benefit payments. §',
9257:'29.333 military service. a for employees who entered on duty on or before june 30, 1997, and whose military service',
9258:'was performed prior to that date, credit for military service is included in federal benefit payments under the terms and',
9259:'conditions applicable to each plan. b for employees who enter on duty after june 30, 1997, military service is not',
9260:'creditable toward federal benefit payments, even if performed as of june 30, 1997. c for employees who entered on duty',
9261:'on or before june 30, 1997, but who perform military service after that date, the credit for military service is',
9262:'not included in federal benefit payments. § 29.334 deposit service. a teachers plan. 1 periods of civilian service that were',
9263:'not subject to retirement deductions at the time they were performed are creditable for federal benefit payments under the teachers',
9264:'plan if the deposit for the service was paid in full to the teachers plan as of june 30, 1997.',
9265:'2 no credit is allowed for federal benefit payments under the teachers plan for any period of civilian service that',
9266:'was not subject to retirement deductions at the time it was performed 290 office of the secretary of the treasury',
9267:'if the deposit for the service was not paid in full as of june 30, 1997. 3 if the deposit',
9268:'for the service was paid in installments, but was not paid in full as of june 30, 1997, treasury shall',
9269:'transfer to the district an amount equal to the portion of the deposit completed prior to june 30, 1997. b',
9270:'police and firefighters plan. no credit is allowed for federal benefit payments under the police and firefighters plan for any',
9271:'period of civilian service that was not subject to retirement deductions at the time that the service was performed. see',
9272:'definition of ‘‘governmental service’’ at d.c. code section 4–60715 1997. § 29.335 refunded service. a periods of civilian service that',
9273:'were subject to retirement deductions but for which the deductions were refunded to the employee are creditable for federal benefit',
9274:'payments if the redeposit for the service was paid in full to the district government as of june 30, 1997.',
9275:'b no credit is allowed for federal benefit payments for any period of civilian service that was subject to retirement',
9276:'deductions but for which the deductions were refunded to the employee if the redeposit for the service was not paid',
9277:'in full to the district government as of june 30, 1997. c if the redeposit for the service was paid',
9278:'in installments, but was not paid in full as of june 30, 1997, treasury shall transfer to the district an',
9279:'amount equal to the portion of the redeposit completed prior to june 30, 1997. calculation of the amount of federal',
9280:'benefit payments § 29.341 general principle. a where service is creditable both before and after june 30, 1997, federal benefit',
9281:'payments are computed under the rules of the applicable plan as though— 1 the employee were eligible to retire effective',
9282:'july 1, 1997, under the same conditions as the actual retirement that is, using the annuity computation formula that applies',
9283:'under the plan in effect on june 29, 1997, and the retirement age, including any ap§ 29.342 plicable age reduction,',
9284:'based on the age at actual retirement; 2 the service that became creditable after june 30, 1997, did not exist;',
9285:'and 3 the average salary is the average salary at separation. b exceptions to the general principle apply where: 1',
9286:'congress amends the terms of the district retirement program in effect on june 29, 1997. for example, see section 11012e',
9287:'& f of the balanced budget act of 1997, as amended by public laws 106–554, 107–290, and 108–133 codified at',
9288:'d.c. code section 1–803.02e and f; 2 the retirement is based on disability after june 30, 1997 see 29.343; or',
9289:'3 the benefit is based on the death of an employee after june 30, 1997 and the survivor benefit is',
9290:'not based on years of service see 29.344. note to §29.341: see examples 7b, 9, and 13 of appendix a',
9291:'of this subpart. § 29.342 computed annuity exceeds the statutory maximum. a in cases in which the total computed annuity',
9292:'exceeds the statutory maximum: 1 federal benefit payments may equal total benefits even if the employee had service after june',
9293:'30, 1997. 2 if the employee had sufficient service as of june 30, 1997, to qualify for the maximum annuity',
9294:'under the plan, the federal benefit payment is the maximum annuity under the plan. this will be the entire benefit',
9295:'except for any amount in excess of the normal maximum due to unused sick leave, which is the responsibility of',
9296:'the district. see example 3, of appendix a of this subpart. b if the employee did not perform sufficient service',
9297:'as of june 30, 1997, to reach the statutory maximum benefit, but has sufficient service at actual retirement to exceed',
9298:'the statutory maximum, the federal benefit payment is the amount earned through june 30, 1997. the district benefit payment is',
9299:'the amount by which the total benefit payable exceeds the federal benefit payment. 291 § 29.343 § 29.343 disability benefits.',
9300:'a the general rule that federal benefit payments are calculated under the applicable retirement plan as though the employee were',
9301:'eligible for optional retirement and separated on june 30, 1997, does not apply to disability benefits prior to optional retirement',
9302:'age. b in cases involving disability benefits prior to optional retirement age, no federal benefit payment is payable until the',
9303:'retiree reaches the age of eligibility to receive a deferred annuity age 55 under the police and firefighters plan and',
9304:'age 62 under the teachers plan. when the age for deferred annuity is reached, the federal benefit payment is paid',
9305:'using creditable service accrued as of june 30, 1997, and average salary computed under the rules for the applicable plan',
9306:'as of the date of separation. see examples 6 and 7 of appendix a of this subpart. c in no',
9307:'case will the amount of the federal benefit payment exceed the amount of the total disability annuity. § 29.344 survivor',
9308:'benefits. a the general rule that federal benefit payments are calculated under the applicable retirement plan as though the employee',
9309:'were eligible for optional retirement and separated on june 30, 1997, applies to death benefits that are determined by length',
9310:'of service. in these cases, the survivor’s federal benefit payment is calculated by multiplying the survivor’s total benefit by the',
9311:'ratio of the deceased retiree or employee’s federal benefit payment to the deceased retiree or employee’s total annuity. see examples',
9312:'13a and b of appendix a of this subpart. b the general rule that federal benefit payments are calculated under',
9313:'the applicable retirement plan as though the employee were eligible for optional retirement and separated on june 30, 1997, does',
9314:'not apply to death benefits that are not determined by length of service. in these cases, the survivor’s federal benefit',
9315:'payment is calculated by multiplying the survivor’s total benefit by the deceased retiree or employee’s number of full months of',
9316:'service through june 30, 1997, and then dividing by the retiree or 31 cfr subtitle a 7–1–16 edition employee’s number',
9317:'of months of total service at retirement. see examples 13c–f of appendix a of this subpart. c in cases involving',
9318:'a disability or early voluntary retiree who dies before reaching the age at which a federal benefit payment is payable,',
9319:'the survivor’s federal benefit payment is calculated as though the employee had not retired from service, but had separated from',
9320:'service with eligibility to receive a deferred annuity. see examples 13g and 13h of appendix a of this subpart. §',
9321:'29.345 annuity adjustments. a in cases in which the total annuity and the federal benefit payment are equally impacted by',
9322:'a costofliving adjustment, the new federal benefit payment is determined by applying the federal percentage of the total annuity to',
9323:'the new total annuity. see examples 14a–g of appendix a of this subpart. b in cases in which the total',
9324:'annuity and the federal benefit payment are not equally impacted by a change, such as a new plan provision or',
9325:'service based adjustment, the federal benefit payment is recalculated where applicable, and the federal percentage of the total annuity used',
9326:'to determine subsequent federal benefit payments is recalculated. see example 14h of appendix a of this subpart. § 29.346 reduction',
9327:'for survivor benefits. if a retiree elects a reduction for a survivor annuity, the ratio of the unreduced federal benefit',
9328:'payment to the unreduced total annuity is multiplied by the reduced total annuity to determine the reduced federal benefit payment.',
9329:'see example 10 of appendix a of this subpart. calculation of the split of refunds of employee contributions and de',
9330:'posits § 29.351 general principle. treasury will fund refunds of employee contributions and purchase of service deposits paid by or',
9331:'on behalf of a covered employee to the district of columbia police officers’ and firefighters’ retirement fund or district 292',
9332:'office of the secretary of the treasury of columbia teachers’ retirement fund on or before june 30, 1997. § 29.352',
9333:'refunded contributions. for any given pay period, employee contributions are considered to have been made before the freeze date if',
9334:'the pay date was on or before june 30, 1997. as a result, for calendar year 1997, treasury will fund',
9335:'refunds of employee contributions made by teachers through pay period 12 and fund refunds of employee contributions made by police',
9336:'officers and firefighters through pay period 13. if pay period records are unavailable for calendar year 1997, and the participant',
9337:'separated on or before june 30, 1997, treasury will fund 100 percent of the refund of retirement contributions. if pay',
9338:'period records are unavailable for calendar year 1997, and the participant was hired before january 1, 1997, and separated after',
9339:'december 31, 1997, treasury will fund 50 percent of the refund of retirement contributions made to teachers in calendar year',
9340:'1997, and 48 percent of the retirement contributions made to police officers or firefighters in calendar year 1997. otherwise, if',
9341:'the participant separated after june 30, 1997, the percent of contributions made in calendar year 1997 funded by treasury is',
9342:'assumed to be the ratio where the numerator is the number of days before july 1 the participant was employed',
9343:'in calendar year 1997 and the denominator is the number of days the participant was employed in calendar year 1997.',
9344:'§ 29.353 refunded deposits. treasury will fund refunds of purchase of service deposits made by employees by lump sum payment',
9345:'or by installment payments on or before june 30, 1997. appendix a to subpart c of part 29— examples this',
9346:'appendix contains sample calculations of federal benefit payments in a variety of situations. optional retirement examples example 1: no unused',
9347:'sick leave a. in this example, an individual covered by the police and firefighters plan hired before 1980 retires in',
9348:'october 1997. at retirement, he is age 51 with 20 years and 3 days of § 29.353 departmental service plus',
9349:'3 years, 4 months, and 21 days of military service that preceded the departmental service. the federal benefit payment begins',
9350:'at retirement. it is based on the 19 years, 8 months, and 22 days of departmental service and 3 years,',
9351:'4 months, and 21 days of military service performed as of june 30, 1997. thus, the federal benefit payment is',
9352:'based on 23 years and 1 month of service, all at the 2.5 percent accrual rate. the total annuity is',
9353:'based on 23 years and 4 months of service, all at the 2.5 percent accrual rate. example 1a—police optional [pre80',
9354:'hire] total annuity computation birth date: 09/10/46 hire date: 10/09/77 separation date: 10/11/97 department service: 20/00/03 other service: 03/04/21 sick',
9355:'leave: .025 service: 23.333333 .03 service: average salary: $45,680.80 total: $26,647.12 total/month: $2,221.00 federal benefit payment computation birth date: 9/10/46',
9356:'hire date: 10/09/77 freeze date: 06/30/97 department service: 19/08/22 other service: 03/04/21 sick leave: .025 service: 23.083333 .03 service: average',
9357:'salary: $45,680.80 total: $26,361.61 total/month: $2,197.00 total federal/month ÷ total/month: 0.989194 b. in this example, the individual covered by the',
9358:'police and firefighters plan was hired earlier than in example 1a and thus performed more service as of both june',
9359:'30, 1997, and retirement in october 1997. at retirement, he is age 51 with 21 years, 11 months and 29',
9360:'days of departmental service plus 3 years, 4 months, and 21 days of military service that preceded the departmental service.',
9361:'the federal benefit payment begins at retirement. it is based on the 21 years, 8 months, and 18 days of',
9362:'departmental service and 3 years, 4 months, and 21 days of military service performed as of june 30, 1997. thus,',
9363:'the federal benefit payment is based on 25 years and 1 month of service, 1 year 293 § 29.353 and',
9364:'8 months at the 3.0 percent accrual rate and 23 years and 5 months at the 2.5 percent accrual rate',
9365:'including 1 month consisting of 18 days of departmental service and 21 days of other service. the total annuity is',
9366:'based on 25 years and 4 months of service, 1 year and 11 months at the 3.0 percent accrual rate',
9367:'and 23 years and 5 months at the 2.5 percent accrual rate including 1 month consisting of 29 days of',
9368:'departmental service and 21 days of other service. example 1b—police optional [pre80 hire] total annuity computation birth date: 09/10/46 hire',
9369:'date: 10/13/75 separation date: 10/11/97 department service: 21/11/29 other service: 03/04/21 sick leave: .025 service: 23.416667 .03 service: 1.916667 average',
9370:'salary: $45,680.80 total: $29,368.96 total/month $2,447.00 federal benefit payment computation birth date: 09/10/46 hire date: 10/13/75 freeze date: 06/30/97 department',
9371:'service: 21/08/18 other service: 03/04/21 sick leave: .025 service: 23.416667 .03 service: 1.666667 average salary: $45,680.80 total: $29,026.36 total/month: $2,419.00',
9372:'total federal/month ÷ total/month: 0.988557 example 2: unused sick leave credit in this example, an individual covered by the police',
9373:'and firefighters plan and hired before 1980 retires in march 1998. at retirement, she is age 48 with 24 years,',
9374:'8 months, and 6 days of departmental service plus 6 months and 4 days of other service deposit paid before',
9375:'june 30, 1997 and 11 months and 11 days of unused sick leave. for a police officer or a nonfirefighting',
9376:'division firefighter such an amount of sick leave would be 1968 hours 246 days, based on a 260day year, times',
9377:'8 hours per day. for a firefighting division firefighter, such an amount would be 2,069 hours 341 days divided by',
9378:'360 days per year times 2,184 hours per year. the federal benefit payment begins at retirement. it is based on',
9379:'the 23 years, 11 31 cfr subtitle a 7–1–16 edition months, and 23 days of departmental service performed as of',
9380:'june 30, 1997, and 6 months and 4 days of other service. thus, the federal benefit payment is based on',
9381:'20 years departmental and 6 months of other service at the 2.5 percent accrual rate and 3 years and 11',
9382:'months of service at the 3.0 percent accrual rate. the total annuity is based on 20 years and 6 months',
9383:'of service at the 2.5 percent accrual rate and 5 years and 7 months of service at the 3 percent',
9384:'accrual rate. example 2—police optional [pre80 hire] total annuity computation birth date: 05/01/49 hire date: 07/08/73 separation date: 03/13/98 department',
9385:'service: 24/08/06 other service: 00/06/04 sick leave: 00/11/11 .025 service: 20.5 .03 service: 5.583333 average salary: $61,264.24 total: $41,659.68 total/month:',
9386:'$3,472.00 federal benefit payment computation birth date: 05/01/49 hire date: 07/08/73 freeze date: 06/30/97 department service: 23/11/23 other service: 00/06/04',
9387:'sick leave: .025 service: 20.5 .03 service: 3.916667 average salary: $61,264.24 total: $38,596.47 total/month: $3,216.00 total federal/month ÷ total/month: 0.926267',
9388:'example 3: calculated benefit exceeds statutory maximum a. in this example, an individual covered by the police and firefighters plan',
9389:'hired before 1980 retires in march 1998. at retirement, he is age 55 with 32 years and 17 days of',
9390:'departmental service. the federal benefit payment begins at retirement. it is based on the 31 years, 3 months, and 17',
9391:'days of departmental service performed as of june 30, 1997. thus, the federal benefit payment is based on 20 years',
9392:'of service at the 2.5 percent accrual rate and 11 years and 3 months of service at the 3.0 percent',
9393:'accrual rate. however, the annuity is limited to 80 percent of the average salary at time of retirement. this limitation',
9394:'does not apply to the unused sick leave credit. the annuity computed as of 294 office of the secretary of',
9395:'the treasury june 30, 1997, equals the full benefit payable; therefore, the federal benefit payment is the total benefit. example',
9396:'3a—police optional [pre80 hire] total annuity computation birth date: 06/12/42 hire date: 03/14/66 separation date: 03/30/98 department service: 32/00/17 other',
9397:'service: sick leave: .025 service: 20 .03 service: 12 average salary: $75,328.30 total: $64,782.34 total/month: $5,399.00 maximum: $60,262.64 maximum/month: $5,022.00',
9398:'federal benefit payment computation birth date: 06/12/42 hire date: 03/14/66 freeze date: 03/30/97 department service: 31/03/17 other service: sick leave:',
9399:'.025 service: 20 .03 service: 11.25 average salary: $75,328.30 total: $63,087.45 total/month: $5,257.00 maximum: $60,262.64 maximum/month: $5,022.00 total federal/month ÷',
9400:'total/month: 1.0 b. in this example, the individual in example 3a also has 6 months of unused sick leave at',
9401:'retirement. the sick leave credit is not subject to the 80% limitation and does not become creditable service until the',
9402:'date of separation. for a police officer or a non firefighting division firefighter such an amount of sick leave would',
9403:'be 1040 hours 130 days, based on a 260day year, times 8 hours per day. for a firefighting division firefighter,',
9404:'such an amount would be 1092 hours 180 days divided by 360 days per year times 2184 hours per year.',
9405:'six months of unused sick leave increases the annual total benefit by 1.5 percent of the average salary, or in',
9406:'the example by $94 per month. the district is responsible for the portion of the annuity attributable to the unused',
9407:'sick leave because it became creditable at retirement, that is, after june 30, 1997. § 29.353 example 3b—police optional [pre80',
9408:'hire] total annuity computation birth date: 06/12/42 hire date: 03/14/66 separation date: 03/30/98 department service: 32/00/17 other service: sick leave:',
9409:'00/06/00 .025 service: 20 .03 service: 12 average salary: $75,328.30 total wo/sl credit: $64,782.34 total/month: $5,399.00 max wo/sl credit: $60,262.64',
9410:'max w/sl credit: $61,392.57 monthly benefit: $5,116.00 federal benefit payment computation birth date: 06/12/42 hire date: 03/14/66 freeze date: 06/30/97',
9411:'department service: 31/03/17 other service: sick leave: none .025 service: 20 .03 service: 11.25 average salary: $75,328.30 total: $63,087.45 total/month:',
9412:'$5,257.00 maximum: $60,262.64 monthly benefit: $5,022.00 total federal/month ÷ total/month: 0.981626 example 4: excess leave without pay in this example,',
9413:'an individual covered by the teachers plan hired before 1996 retires in february 1998. at retirement, she is age 64',
9414:'with 27 years of departmental service and 6 years, 7 months, and 28 days of other service creditable before june',
9415:'30, 1997. however, only 6 months of leave in a fiscal year without pay may be credited toward retirement under',
9416:'the teachers plan. she had 3 months and 18 days of excess leave without pay as of june 30, 1997.',
9417:'since the excess leave without pay occurred before june 30, 1997, the time attributable to the excess leave without pay',
9418:'is subtracted from the service used in both the federal benefit payment and the total benefit computations. the federal benefit',
9419:'payment begins at retirement. it is based on the 32 years and 8 months of service 32 years, 11 months,',
9420:'and 28 days minus 3 months and 18 days and the partial month dropped; 5 years of service at the',
9421:'1.5 percent accrual rate, 5 years of service at the 1.75 percent accrual rate, and 22 years and 8 295',
9422:'§ 29.353 months of service at the 2 percent accrual rate. the total annuity is based on 33 years and',
9423:'4 months of service 33 years, 7 months and 28 days minus 3 months and 18 days and the partial',
9424:'month dropped 5 years of service at the 1.5 percent accrual rate, 5 years of service at the 1.75 percent',
9425:'accrual rate and 23 years and 4 months of service at the 2 percent accrual rate. note: for the teachers',
9426:'plan, section 1230a of title 31 of the d.c. code 1997 allows for 6 months leave without pay in any',
9427:'fiscal year. for the police and firefighters plan, section 610d of title 4 of the d.c. code 1997 allows for',
9428:'6 months leave without pay in any calendar year. example 4—teachers optional [pre96 hire] total annuity computation birth date: 11/04/33',
9429:'hire date: 03/01/71 separation date: 02/28/98 department service: 27/00/00 other service: 06/07/28 excess lwop: 00/03/18 .015 service: 5 .0175 service:',
9430:'5 .02 service: 23.333333 average salary: $53,121.00 total: $33,421.98 total/month: $2,785.00 federal benefit payment computation birth date: 11/04/33 hire date:',
9431:'03/01/71 freeze date: 06/30/97 department service: 26/04/00 other service: 06/07/28 excess lwop: 00/03/18 .015 service: 5 .0175 service: 5 .02',
9432:'service: 22.666667 average salary: $53,121.00 total: $32,713.66 total/month: $2,726.00 total federal/month ÷ total/month: 0.978815 example 5: service credit deposits a.',
9433:'an individual covered by the teachers plan hired before 1996 retires in october 1997. at retirement, he is age 61',
9434:'with 30 years and 3 days of departmental service plus 3 years, 4 months, and 21 days of other service',
9435:'that preceded the departmental service for which the deposit was fully paid on or before june 30, 1997. the federal',
9436:'benefit payment begins at retirement. it is based on the 29 years, 8 31 cfr subtitle a 7–1–16 edition months,',
9437:'and 22 days of departmental service and 3 years, 4 months, and 21 days of service performed as of june',
9438:'30, 1997. thus, the federal benefit payment is based on 33 years and 1 month of service; 5 years of',
9439:'service at the 1.5 percent accrual rate, 5 years of service at the 1.75 percent accrual rate, and 23 years',
9440:'and 1 month of service at the 2 percent accrual rate. the total annuity is based on 33 years and',
9441:'4 months of service; 5 years of service at the 1.5 percent accrual rate, 5 years of service at the',
9442:'1.75 percent accrual rate and 23 years and 4 months of service at the 2 percent accrual rate. example 5a—teachers',
9443:'optional [pre96 hire] total annuity computation birth date: 09/10/36 hire date: 10/09/67 separation date: 10/11/97 department service: 30/00/03 other service:',
9444:'03/04/21 deposit paid before freeze date: other service credit allowed: sick leave: .015 service: 5 .0175 service: 5 .02 service:',
9445:'23.333333 average salary: $45,680.80 total: $28,740.85 total/month: $2,395.00 federal benefit payment computation birth date: 09/10/36 hire date: 10/09/67 freeze date:',
9446:'06/30/97 department service: 29/08/22 other service: 03/04/21 deposit paid before freeze date: other service credit allowed: sick leave: .015 service:',
9447:'5 .0175 service: 5 .02 service: 23.08333; 13 days dropped average salary: $45,680.80 total: $28,512.45 total/month: $2,376.00 total federal/month ÷',
9448:'total/month: 0.992067 b. in this example, the employee in example 5a did not pay any of the deposit to obtain',
9449:'credit for the 3 years, 4 months, and 21 days of other service as of june 30, 1997. thus, none',
9450:'of the other service is used in the computation of the federal benefit payment. an individual covered by the teachers',
9451:'plan hired before 1996 retires in october 1997. 296 office of the secretary of the treasury at retirement, he is',
9452:'age 61 with 30 years and 3 days of departmental service plus 3 years, 4 months, and 21 days of',
9453:'other service that preceded the departmental service for which the deposit was paid in full in october 1997 at retirement.',
9454:'the federal benefit payment begins at retirement. it is based on only the 29 years, 8 months, and 22 days',
9455:'of departmental service performed as of june 30, 1997; 5 years of service at the 1.5 percent accrual rate, 5',
9456:'years of service at the 1.75 percent accrual rate, and 19 years and 8 months of service at the 2',
9457:'percent accrual rate. the total annuity is based on 33 years and 4 months of service; 5 years of service',
9458:'at the 1.5 percent accrual rate, 5 years of service at the 1.75 percent accrual rate and 23 years and',
9459:'4 months of service at the 2 percent accrual rate. example 5b—teachers optional [pre96 hire] total annuity computation birth date:',
9460:'09/10/36 hire date: 10/09/67 separation date: 10/11/97 $0.00 department service: 30/00/03 other service: 03/04/21 total deposit paid after 6/30/97: sick',
9461:'leave: .015 service: 5 .0175 service: 5 .02 service: 23.333333 average salary: $45,680.80 total: $28,740.85 total/month: $2,395.00 federal benefit payment',
9462:'computation birth date: 09/10/36 hire date: 10/09/67 freeze date: 06/30/97 department service: 29/08/22 other service: none total deposit paid after',
9463:'6/30/97: sick leave: .015 service: 5 .0175 service: 5 .02 service: 19.666667; 22 days dropped average salary: $45,680.80 total: $25,390.90',
9464:'total/month: $2,116.00 total federal/month ÷ total/month: 0.883507 c. in this example, the employee in examples 5a and b began installment',
9465:'payments on the deposit to obtain credit for the 3 years, 4 months, and 21 days of other service as',
9466:'of june 30, 1997, but did not complete the § 29.353 deposit until october 1997 at retirement. the other service',
9467:'is not used in the computation of the federal benefit payment because the payment was not completed as of june',
9468:'30, 1997. thus, the result is the same as in example 5b. example 5c—teachers optional [pre96 hire] total annuity computation',
9469:'birth date: 09/10/36 hire date: 10/09/67 separation date: 10/11/97 department service: 30/00/03 other service: 03/04/21 partial deposit paid as of',
9470:'6/30/97: deposit completed after 6/30/97: sick leave: .015 service: 5 .0175 service: 5 .02 service: 23.333333 average salary: $45,680.80 total:',
9471:'$28,740.85 total/month: $2,395.00 federal benefit payment computation birth date: 09/10/36 hire date: 10/09/67 freeze date: 06/30/97 department service: 29/08/22 other',
9472:'service: none partial deposit paid as of 6/30/97: deposit completed after 6/30/97: sick leave: .015 service: 5 .0175 service: 5',
9473:'.02 service: 19.666667; 22 days dropped average salary: $45,680.80 total: $25,390.90 total/month: $2,116.00 total federal/month ÷ total/month: 0.883507 disability retirement',
9474:'examples example 6: disability occurs before eligibility for optional retirement a. in this example, an individual covered by the police',
9475:'and firefighters plan hired before 1980 retires based on a disability in the line of duty in october 1997. at',
9476:'retirement, he is age 45 with 18 years, 5 months, and 11 days of departmental service. since he had performed',
9477:'less than 20 years of service and had not reached the age of eligibility for an optional retirement, the federal',
9478:'benefit payment does not begin at retirement. when the disability annuitant reaches age 55, he satisfies the age and service',
9479:'requirements 297 § 29.353 for deferred retirement. at that time august 20, 2007, the federal benefit payment begins. it is',
9480:'based on the 18 years, 1 month, and 17 days of departmental service performed as of june 30, 1997, all',
9481:'at the 2.5 percent accrual rate. example 6a—police disability in line of duty, age 45 [pre80 hire] total annuity computation',
9482:'birth date: 08/20/52 hire date: 05/14/79 separation date: 10/24/97 department service: 18/05/11 other service: sick leave: .025 service: 18.416667 .03',
9483:'service: average salary: $47,788.64 final salary: $50,938.00 total: $22,002.70 total/month: $1,834.00 2/3 of average pay: $31,859.11 monthly: $2,655.00 federal benefit',
9484:'payment computation birth date: 08/20/52 hire date: 05/14/79 freeze date: 06/30/97 department service: 18/01/17 other service: sick leave: .025 service:',
9485:'18.083333 .03 service: average salary: $47,788.64 final salary: $50,938.00 total: $21,604.43 total/month: $1,800.00; deferred total federal/month ÷ total/month: 0.0 at',
9486:'time of retirement b. in this example, an individual covered by the teachers plan hired before 1996 retires based on',
9487:'a disability in december 1997. at retirement, she is age 49 with 27 years and 4 months of departmental service',
9488:'which includes 3 years, 3 months and 14 days of excess leave without pay prior to june 30, 1997. since',
9489:'she does not qualify for optional retirement at separation, the federal benefit payment does not begin at separation. when the',
9490:'disability annuitant reaches age 62, she will satisfy the age and service requirements for deferred retirement. at that time march',
9491:'9, 2010, the federal benefit payment begins. the time attributable to the excess leave without pay is subtracted from the',
9492:'service used to compute the federal benefit pay31 cfr subtitle a 7–1–16 edition ment. since the excess leave without pay',
9493:'occurred before june 30, 1997, the deferred federal benefit payment is based on the 23 years and 6 months of',
9494:'service; 5 years of service at the 1.5 percent accrual rate, 5 years of service at the 1.75 percent accrual',
9495:'rate, and 13 and 6 months of service at the 2 percent accrual rate. example 6b—teachers disability age 49 [pre96',
9496:'hire] total annuity computation birth date: 03/09/48 hire date: 09/01/70 separation date: 12/31/97 department service: 27/04/00 other service: excess lwop:',
9497:'03/03/14 .015 service: 5 .0175 service: 5 .02 service: 14 average salary: $53,121.00 total: $23,506.04 total/month: $1,959.00 federal benefit payment',
9498:'computation birth date: 03/09/48 hire date: 09/01/70 freeze date: 06/30/97 department service: 26/10/00 other service: excess lwop: 03/03/14 .015 service:',
9499:'5 .0175 service: 5 .02 service: 13.5 average salary: $53,121.00 total: $22,974.83 total/month: $1,915.00; deferred total federal/month ÷ total/month: 0.0',
9500:'at time of retirement example 7: disability occurs after eligibility for optional retirement a. in this example, an individual covered',
9501:'by the police and firefighters plan hired before 1980 retires based on a disability in the line of duty in',
9502:'october 1997. at retirement, she is age 55 with 24 years, 5 months, and 11 days of departmental service. since',
9503:'she was also eligible for optional retirement at the time of separation, the federal benefit payment commences at retirement. it',
9504:'is based on the 24 years, 1 month, and 17 days of departmental service performed as of june 30, 1997.',
9505:'thus, the federal benefit payment is based on 20 years of service at the 2.5 percent accrual rate and 4',
9506:'years and 1 month of service at the 3 percent accrual rate. the total 298 office of the secretary of',
9507:'the treasury annuity is based on the disability formula and is equal to twothirds of average pay because that amount',
9508:'is higher than the 63.25 percent payable based on total service. example 7a—police disability in line of duty age 55',
9509:'[pre80 hire] total annuity computation birth date: 10/01/42 hire date: 05/14/73 separation date: 10/24/97 department service: 24/05/11 other service: sick',
9510:'leave: .025 service: 20 .03 service: 4.416667 average salary: $47,788.64 final salary: $50,938.00 total: $30,226.31 total/month: $2,519.00 2/3 of average',
9511:'pay: $31,859.11 monthly: $2,655.00 federal benefit payment computation birth date: 10/01/42 hire date: 05/14/73 freeze date: 06/30/97 department service: 24/01/17',
9512:'other service: sick leave: .025 service: 20 .03 service: 4.083333 average salary: $47,788.64 final salary: $50,938.00 total: $29,748.43 total/month: $2,479.00',
9513:'total federal/month ÷ total/month: 0.984121 b. in this example, an individual covered by the teachers plan hired before 1996 retires',
9514:'based on a disability in december 1997. at retirement, he is age 60 with 27 years and 4 months of',
9515:'departmental service which includes 3 years, 3 months and 14 days of excess leave without pay prior to june 30,',
9516:'1997. since he qualifies for optional retirement at separation, the federal benefit payment begins at retirement. since the excess leave',
9517:'without pay occurred before june 30, 1997, and the total annuity is based on actual service that is, exceeds the',
9518:'guaranteed disability minimum, the time attributable to the excess leave without pay is subtracted from the service used to compute',
9519:'the federal benefit payment and total benefit. the federal benefit payment is based on 23 years and 6 months of',
9520:'service; 5 years of service at the 1.5 percent accrual rate, 5 years of serv§ 29.353 ice at the 1.75',
9521:'percent accrual rate, and 13 years and 6 months of service at the 2 percent accrual rate. the total annuity',
9522:'payable is based on 24 years of service; 5 years of service at the 1.5 percent accrual rate, 5 years',
9523:'of service at the 1.75 percent accrual rate, and 14 years of service at the 2 percent accrual rate. example',
9524:'7b—teachers disability age 60 [pre96 hire] total annuity computation birth date: 03/09/37 hire date: 09/01/70 separation date: 12/31/97 department service:',
9525:'27/04/00 other service: excess lwop: 03/03/14 .015 service: 5 .0175 service: 5 .02 service: 14 average salary: $53,121.00 total: $23,506.04',
9526:'total/month: $1,959.00 federal benefit payment computation birth date: 03/09/37 hire date: 09/01/70 freeze date: 06/30/97 department service: 26/10/00 other service:',
9527:'excess lwop: 03/03/14 .015 service: 5 .0175 service: 5 .02 service: 13.5 average salary: $53,121.00 total: $22,974.83 total/month: $1,915.00 total',
9528:'federal/month ÷ total/month: 0.977540 deferred retirement examples example 8: all service before june 30, 1997 in this example, an individual',
9529:'covered by the police and firefighters plan hired before 1980 separated in march 1986 with title to a deferred annuity.',
9530:'in november 1997, he reaches age 55 and becomes eligible for the deferred annuity based on his 15 years, 9',
9531:'months, and 8 days of departmental service, all at the 2.5 percent accrual rate. the total annuity is based on',
9532:'the same 15 years, 9 months, and 8 days of service all at the 2.5 percent accrual rate. since all',
9533:'the service is creditable as of june 30, 1997, the federal benefit payment equals the total annuity. 299 § 29.353',
9534:'31 cfr subtitle a 7–1–16 edition example 8—police deferred example 9—police deferred—continued [pre80 hire] [pre80 hire] total annuity computation birth',
9535:'date: 11/20/42 hire date: 06/01/70 separation date: 03/08/86 department service: 15/09/08 other service: sick leave: .025 service: 15.75 .03 service:',
9536:'0 average salary: $30,427.14 final salary: $45,415.00 total: $11,980.69; deferred total/month: $998.00; deferred federal benefit payment computation birth date: 11/20/42',
9537:'hire date: 06/01/70 freeze date: 03/08/86 department service: 15/09/08 other service: sick leave: .025 service: 15.75 .03 service: 0 average',
9538:'salary: $30,427.14 final salary: $45,415.00 total: $11,980.69; deferred total/month: $998.00; deferred total federal/month ÷ total/month: 1.0; deferred example 9: service',
9539:'straddles june 30, 1997 in this example, an individual covered by the police and firefighters plan hired before 1980 separated',
9540:'in december 1997 with title to a deferred annuity. in november 2007, he will reach age 55 and becomes eligible',
9541:'to receive a deferred annuity. at that time, the federal benefit payment begins. it is based on the 18 years',
9542:'and 1 month of departmental service performed as of june 30, 1997, all at the 2.5 percent accrual rate. the',
9543:'total annuity begins at the same time, based on his 18 years, 6 months, and 8 days of departmental service,',
9544:'all at the 2.5 percent accrual rate. example 9—police deferred [pre80 hire] total annuity computation birth date: 11/20/52 hire date:',
9545:'06/01/79 separation date: 12/08/97 department service: 18/06/08 other service: sick leave: .025 service: 18.5 .03 service: 0 average salary: $30,427.14',
9546:'final salary: $45,415.00 total: $14,072.55; deferred total/month: $1,173.00; deferred federal benefit payment computation birth date: 11/20/52 hire date: 06/01/79 freeze',
9547:'date: 06/30/97 department service: 18/01/00 other service: sick leave: .025 service: 18.083333 .03 service: 0 average salary: $30,427.14 final salary:',
9548:'$45,415.00 total: $13,755.60; deferred total/month: $1,146.00; deferred total federal/month ÷ total/month: 0.976982; deferred reduction to provide a survivor annuity examples',
9549:'example 10: survivor reduction calculations both of the following examples involve a former teacher who elected a reduced annuity to',
9550:'provide a survivor benefit: a. in this example, the employee elects to provide full survivor benefits of 55% of the',
9551:'employee’s unreduced annuity. the total annuity is reduced by 21⁄2 percent of the first $3600 and 10 percent of the',
9552:'balance. the reduced federal benefit payment is determined by multiplying the reduced total annuity rounded by the ratio of the',
9553:'unreduced federal benefit payment to the unreduced total annuity. military service occurred prior to june 30, 1997 and purchase of',
9554:'other service was completed prior to june 30, 1997. example 10a—teachers optional w/ survivor reduction [pre96 hire] total annuity computation',
9555:'birth date: 11/01/42 hire date: 11/01/68 separation date: 12/31/97 department service: 29/02/00 other service: 03/09/18 300 office of the secretary',
9556:'of the treasury example 10a—teachers optional w/ survivor reduction—continued [pre96 hire] military: 00/09/11 .015 service: 5 .0175 service: 5 .02',
9557:'service: 23.666667 average salary: $66,785.00 total unreduced: $42,464.13 total unreduced/month: $3,539.00 reduction: $3,976.41 total: $38,487.72 total/month: $3,207.00 federal benefit payment',
9558:'computation birth date: 11/01/42 hire date: 11/01/68 freeze date: 06/30/97 department service: 28/08/00 other service: 03/09/18 military: 00/09/11 .015 service:',
9559:'5 .0175 service: 5 .02 service: 23.166667 average salary: $66,785.00 total federal unreduced: $41,796.28 total federal unreduced/month: $3,483.00 total federal',
9560:'unreduced/month ÷ total unreduced/ month: 0.984176 total federal/month: $3,156.00 b. in this example, the employee elects to provide a partial',
9561:'survivor annuity of 26% of the employee’s unreduced annuity. the total annuity is reduced by 21⁄2 percent of the first',
9562:'$3,600 of $20,073.95 and 10 percent of the balance. the reduced federal benefit payment is determined by multiplying the reduced',
9563:'total annuity rounded by the ratio of the unreduced federal benefit payment to the unreduced total annuity. example 10b—teachers optional',
9564:'w/ survivor reduction [pre96 hire] total annuity computation birth date: 11/01/42 hire date: 11/01/68 separation date: 12/31/97 department service: 29/02/00',
9565:'other service: 03/09/18 military: 00/09/11 .015 service: 5 .0175 service: 5 .02 service: 23.666667 average salary: $66,785.00 § 29.353 example',
9566:'10b—teachers optional w/ survivor reduction—continued [pre96 hire] total unreduced: $42,464.13 total unreduced/month: $3,539.00 reduction: $1,737.40 total reduced: $40,726.73 total reduced/month:',
9567:'$3,394.00 federal benefit payment computation birth date: 11/01/42 hire date: 11/01/68 freeze date: 06/30/97 department service: 28/08/00 other service: 03/09/18',
9568:'military: 00/09/11 .015 service: 5 .0175 service: 5 .02 service: 23.166667 average salary: $66,785.00 total federal unreduced: $41,796.28 total federal',
9569:'unreduced/month: $3,483.00 total federal unreduced/month ÷ total unreduced/ month: 0.984176 total federal reduced/month: $3,340.00 early optional or involuntary retirement examples',
9570:'example 11: early optional with age reduction in this example, an individual covered by the teachers plan hired before 1996',
9571:'retires voluntarily in february 1998, under a special program that allows early retirement with at least 20 years of service',
9572:'at age 50 older, or at least 25 years of service at any age. at retirement, she is 6 full',
9573:'months short of age 55. she has 25 years and 5 months of departmental service; 6 years, 2 months, and',
9574:'19 days of other service creditable before june 30, 1997; and 2 months and 9 days of unused sick leave.',
9575:'since she is not eligible for optional retirement and she is eligible to retire voluntarily only because of the districtapproved',
9576:'special program, the federal benefit payment is calculated similar to a disability retirement. it does not begin until she becomes',
9577:'eligible for a deferred annuity at age 62. when it commences the federal benefit payment will be based on the',
9578:'service creditable as of june 30, 1997: 30 years and 11 months of service; 5 years of service at the',
9579:'1.5 percent accrual rate, 5 years of service at the 1.75 percent accrual rate, and 20 years and 11 months',
9580:'of service at the 2 percent accrual rate. the total annuity is based on 5 years of service at the',
9581:'1.5 percent accrual rate, 5 years of service at the 1.75 percent accrual rate and 21 years and 9 months',
9582:'of service at the 2 percent accrual rate including 301 § 29.353 the unused sick leave. because the federal benefit',
9583:'payment is based on the deferred annuity, rather than the early voluntary retirement, it is not reduced by the age',
9584:'reduction factor used to compute the total benefit. example 11—teachers early out w/age reduction [pre96 hire] total annuity computation birth',
9585:'date: 09/20/43 hire date: 10/01/72 separation date: 02/28/98 department service: 25/05/00 other service: 06/02/19 sick leave: 00/02/09 .015 service: 5',
9586:'.0175 service: 5 .02 service: 21.75 average salary: $69,281.14 total unreduced: $41,395.48 age reduction factor: 0.990000 total reduced: $40,981.53 total/month:',
9587:'$3,415.00 federal benefit payment computation birth date: 09/20/43 hire date: 10/01/72 freeze date: 06/30/97 department service: 24/09/00 other service: 06/02/19',
9588:'.015 service: 5 .0175 service: 5 .02 service: 20.916667 average salary: $69,281.14 total unreduced: $40,240.80; deferred reduction factor: 1.000000 no',
9589:'reduction total reduced: $40,240.80; deferred total/month: $3,353.00 deferred total federal unreduced/month ÷ total unre duced/month: 0.0 at time of retirement',
9590:'example 12: involuntary with age reduction in this example, an individual covered by the teachers plan hired before 1996 retires',
9591:'involuntarily in february 1998. at retirement, she is 6 full months short of age 55. she has 25 years and',
9592:'5 months of departmental service; 6 years, 2 months, and 19 days of other service creditable before june 30, 1997;',
9593:'and 2 months and 9 days of unused sick leave. the federal benefit payment begins at retirement. it is based',
9594:'on the 30 years and 11 months of service; 5 years of service at the 1.5 percent accrual rate, 5',
9595:'years of service at the 1.75 percent accrual rate, and 31 cfr subtitle a 7–1–16 edition 20 years and 11',
9596:'months of service at the 2 percent accrual rate. the total annuity is based on 5 years of service at',
9597:'the 1.5 percent accrual rate, 5 years of service at the 1.75 percent accrual rate and 21 years and 9',
9598:'months of service at the 2 percent accrual rate including the unused sick leave. both the federal benefit payment and',
9599:'the total benefit are reduced by the age reduction factor. example 12—teachers involuntary w/age reduction [pre96 hire] total annuity computation',
9600:'birth date: 09/20/43 hire date: 10/01/72 separation date: 02/28/98 department service: 25/05/00 other service: 06/02/19 sick leave: 00/02/09 .015 service:',
9601:'5 .0175 service: 5 .02 service: 21.75 average salary: $69,281.14 total unreduced: $41,395.48 age reduction factor: 0.990000 total reduced: $40,981.53',
9602:'total/month: $3,415.00 federal benefit payment computation birth date: 09/20/43 hire date: 10/01/72 freeze date: 06/30/97 department service: 24/09/00 other service:',
9603:'06/02/19 .015 service: 5 .0175 service: 5 .02 service: 20.916667 average salary: $69,281.14 total unreduced: $40,240.80 age reduction factor: 0.990000',
9604:'total reduced: $39,838.39 total/month: $3,320.00 total federal/month ÷ total/month: 0.972182 death benefits example example 13: death benefits calculation examples a',
9605:'and b involve servicebased death benefits calculations. examples c–f involve nonservicebased death benefits calculations. examples g and h involve disability',
9606:'death benefit calculations. a. in this example, an individual covered by the teachers plan retires in december 1997 and elects',
9607:'to provide a full survivor annuity. he dies in june 1998. the survivor’s 302 office of the secretary of the',
9608:'treasury federal benefit payment is 98.4 percent $3,483 ÷ $3,539 of the total survivor benefit. example 13a—teachers death benefits [pre96',
9609:'hire] total annuity computation birth date: 11/01/42 hire date: 11/01/68 separation date: 12/31/97 death date: 06/24/98 department service: 29/02/00 other',
9610:'service: 03/09/18 military: 00/09/11 average salary: $66,785.00 total unreduced/month retiree: $3,539.00 total/month survivor: $1,946.00 federal benefit payment computation birth date:',
9611:'11/01/42 hire date: 11/01/68 freeze date: 06/30/97 death date: 06/24/98 department service: 28/08/00 other service: 03/09/18 military: 00/09/11 average salary:',
9612:'$66,785.00 total federal unreduced/month retiree: $3,483.00 total federal unreduced/month retiree ÷ total unreduced/month retiree: 0.984176 total federal/month survivor: $1,915.00 b.',
9613:'in this example, a teacher dies in service on june 30, 1998 after 31 years of departmental service. since the',
9614:'survivor annuity is based on actual service, the federal benefit payment is 96.5 percent $1,818 ÷ $1,883 of the total',
9615:'survivor benefit. example 13b—teachers death benefits [pre96 hire] total annuity computation birth date: 07/01/39 hire date: 07/01/67 separation date: 06/30/98',
9616:'death date: 06/30/98 department service: 31/00/00 average salary: $38,787.88 total retiree: $22,593.94 total/month retiree: $1,883.00 total/month survivor: $1,036.00 federal benefit',
9617:'payment computation birth date: 07/01/39 § 29.353 example 13b—teachers death benefits— continued [pre96 hire] hire date: 07/01/67 freeze date: 06/30/97',
9618:'death date: 06/30/98 department service: 30/00/00 average salary: $38,787.88 total federal retiree: $21,818.18 total federal/month retiree: $1,818.00 total federal/month retiree',
9619:'÷ total/month retiree: 0.965481 total federal/month survivor: $1,000.00 c. in this example, as in example a, an individual covered by',
9620:'the teachers plan retires in december 1997 but elects to provide a survivor annuity of $12,000. he dies in june',
9621:'1998. because the amount of the survivor annuity is not servicebased, the federal benefit payment is a prorated portion of',
9622:'the total benefit. since the teacher had 398 months of service as of the freeze date and 404 months of',
9623:'service, at retirement, the federal benefit payment equals 398/404ths of the total benefit. example 13c—teachers death benefits [pre96 hire] total',
9624:'annuity computation birth date: 11/01/42 hire date: 11/01/68 separation date: 12/31/97 death date: 06/24/98 department service: 29/02/00 other service: 03/09/18',
9625:'military: 00/09/11 months of service: 404 total: $12,000.00 total/month: $1,000.00 federal benefit payment computation birth date: 11/01/42 hire date: 11/01/68',
9626:'freeze date: 06/30/97 death date: 06/24/98 department service: 28/08/00 other service: 03/09/18 military: 00/09/11 months of service: 398 federal service',
9627:'÷ total service: 0.985149 total: $11,820.00 total/month: $985.00 d. in this example, a teacher dies in service on april 1,',
9628:'1998 after 14 years and 6 months of departmental service. because the 303 § 29.353 survivor annuity is based on',
9629:'the guaranteed minimum, the federal benefit payment is a prorated portion of the total benefit. since the teacher had 165',
9630:'months of service as of the freeze date and 180 months of service, including unused sick leave, at death, the',
9631:'federal benefit payment equals 165/180ths of the total benefit. example 13d—teachers death benefits [pre96 hire] total annuity computation birth date:',
9632:'04/01/61 hire date: 10/01/83 separation date: 04/01/98 death date: 04/01/98 department service: 14/06/01 unused sick leave: 00/06/00 average salary: $36,000.00',
9633:'months of service: 180 total: $7,920.00 total/month: $660.00 federal benefit payment computation birth date: 04/01/61 hire date: 04/01/83 freeze date:',
9634:'06/30/97 death date: 04/01/98 department service: 13/09/00 average salary: $36,000.00 months of service: 165 federal service ÷ total service: 0.916667',
9635:'total: $7,260.00 total/month: $605.00 e. in this example, as in the prior example, a teacher dies in service on april',
9636:'1, 1998 after 15 years of departmental service. however, in this example, the teacher was age 40 on the hire',
9637:'date. the amount of service used in the survivor annuity calculation equals the amount of service that the teacher would',
9638:'have had if the teacher continued covered employment until age 60. because the survivor annuity is based on projected service,',
9639:'a form of the guaranteed minimum, the federal benefit payment is a prorated portion of the total benefit. since the',
9640:'teacher had 171 months of service as of the freeze date and 180 months of service at death, the federal',
9641:'benefit payment equals 171/180ths of the total benefit. 31 cfr subtitle a 7–1–16 edition example 13e—teachers death benefits [pre96 hire]',
9642:'total annuity computation birth date: 04/01/43 hire date: 04/01/83 separation date: 04/01/98 death date: 04/01/98 department service: 15/00/01 departmental service',
9643:'projected to age 60: 20/00/01 .015 service: 5 .0175 service: 5 .02 service: 10 average salary: $36,000.00 months of service:',
9644:'180 total: $7,177.50 total/month: $598.00 federal benefit payment computation birth date: 04/01/43 hire date: 04/01/83 freeze date: 06/30/97 death date:',
9645:'04/01/98 department service: 14/03/00 average salary: $36,000.00 months of service: 171 federal service ÷ total service: 0.950000 total: $6,818.63 total/month:',
9646:'$568.00 f. in this example, a police officer dies in the line of duty on july 31, 2001 after 18',
9647:'years of departmental service. the survivor annuity is equal to 100 percent of the officer’s pay at the time of',
9648:'death, as provided by district legislation effective october 1, 2000. however, the federal benefit payment is calculated based on plan',
9649:'provisions in effect on june 29, 1997, which provided for a survivor annuity equal to 40 percent of the officer’s',
9650:'pay at the time of death. because the federal benefit payment is not servicebased and the officer had 167 months',
9651:'of service as of the freeze date and 216 months of service, including unused sick leave, at death, the federal',
9652:'benefit payment equals 167/216ths of the total benefit calculated according to plan provisions in effect on july 1, 1997. the',
9653:'difference between the total benefit paid and the federal benefit payment calculated according to plan provisions in effect on june',
9654:'29, 1997 is the responsibility of the district government. 304 office of the secretary of the treasury example 13f—police death',
9655:'benefits [pre96 hire] total annuity computation birth date: 07/13/62 hire date: 08/01/83 death date: 07/31/2001 department service: 18/00/00 average salary:',
9656:'$54,000.00 final salary: $56,000.00 months of service: 216 total: $56,004.00 total/month: $4,667.00 total based on july 1, 1997 provisions: $21,600.00',
9657:'total/month based on july 1, 1997 provisions: $1,800.00 federal benefit payment computation birth date: 07/13/62 hire date: 08/01/83 freeze date:',
9658:'06/30/97 death date: 07/31/2001 department service: 13/11/00 months of service: 167 federal service ÷ total service: 0.773148 total: $16,704.00 total/month:',
9659:'$1,392.00 g. in this example, a firefighter dies on july 1, 1999 at age 47 after retiring based on a',
9660:'disability in the line of duty in november 1997. at separation, the firefighter was not eligible for optional retirement but',
9661:'was eligible to receive a deferred retirement annuity at age 55. therefore, the survivor’s federal benefit payment is calculated based',
9662:'on the plan rules for deferred retirees. under the police and firefighters plan, if a separated police officer or firefighter',
9663:'eligible for deferred retirement dies before reaching age 55, the survivor is eligible to receive an annuity. the survivor annuity',
9664:'is based on the firefighter’s adjusted average pay. therefore, the survivor’s federal benefit payment is a prorated portion of the',
9665:'survivor annuity. since the firefighter had 217 months of service as of the freeze date and 222 months of service',
9666:'at retirement, the survivor’s federal benefit payment equals 217/222nds of the total survivor benefit. example 13g—firefighters disability/early voluntary death benefits',
9667:'total annuity computation birth date: 08/20/52 hire date: 05/14/79 § 29.353 example 13g—firefighters disability/early voluntary death benefits—continued separation date: 11/28/97',
9668:'death date: 07/01/99 department service: 18/06/15 adjusted average salary: $45,987.00 months of service: 222 total: $18,396.00 total/month: $1,533.00 federal benefit',
9669:'payment computation birth date: 08/20/52 hire date: 05/14/79 freeze date: 06/30/97 death date: 07/01/99 department service: 18/01/17 adjusted average salary:',
9670:'$45,987.00 months of service: 217 federal service ÷ total service: .977477 total: $17,976.00 total/month: $1,498.00 h. in this example, a',
9671:'teacher dies on august 3, 1999 at age 58 after retiring based on a disability in april 1998. at separation,',
9672:'the teacher was not eligible for optional retirement but was eligible to receive a deferred retirement annuity at age 62.',
9673:'therefore, the survivor’s federal benefit payment is calculated based on the plan rules for deferred retirees. under the teachers plan,',
9674:'if a separated teacher eligible for deferred retirement dies before reaching age 62, the survivor is not eligible to receive',
9675:'an annuity. therefore, the survivor’s federal benefit payment is zero and the survivor annuity is the full responsibility of the',
9676:'district. example 13h—teachers disability/early voluntary death benefits total annuity computation birth date: 08/01/41 hire date: 07/01/76 separation date: 04/30/98 death',
9677:'date: 08/03/99 total: $21,888.00 total/month: $1,824.00 federal benefit payment computation birth date: 08/01/41 hire date: 07/01/76 separation date: 04/30/98 death',
9678:'date: 08/03/99 total: $0.00 total/month: $0.00 total federal/month ÷ total/month: 0.0 305 § 29.353 cost of living adjustment cola examples',
9679:'example 14: application of cost of living adjustments in cases in which the district plan applies the same cost of',
9680:'living adjustment that is provided for the federal benefit payment, the federal percentage is applied to the new total benefit',
9681:'after the adjustment to determine the new federal benefit payment after the adjustment. a. in this example, a teacher retiree',
9682:'receives a cost of living adjustment that is the same for the federal and district portions of the total benefit.',
9683:'the federal percentage for the retiree is applied to the new total benefit after the adjustment to determine the new',
9684:'federal benefit payment after the adjustment. example 14a—teachers cola—retiree w/ survivor reduction [pre96 hire] benefit computation at retirement total unreduced:',
9685:'$42,464.13 total unreduced/month: $3,539.00 total/month: $3,207.00 federal unreduced: $41,796.28 federal unreduced/month: $3,483.00 federal percentage = federal unreduced/ month ÷ total',
9686:'unreduced/month: 0.984176 cola computation district and federal cola rate 5%: total cola: $160.00 new total/month: $3,367.00 new federal benefit/month =',
9687:'new total benefit/ month × federal percentage = $3,314.00 b. in this example, a survivor of a deceased teacher retiree',
9688:'receives a cost of living adjustment that is the same for the federal and district portions of the total benefit.',
9689:'since the survivor benefit is service related, the federal percentage for the retiree is applied to the new total benefit',
9690:'of the survivor after the adjustment to determine the new federal benefit payment after the adjustment. 31 cfr subtitle a',
9691:'7–1–16 edition example 14b—teachers cola—survivor of retiree [pre96 hire] benefit computation at death of retiree whose annuity was based on',
9692:'service— percentage survivor election total/month: $2,043.00 federal percentage retiree: 0.984176 federal/month: $2,011.00 cola computation district and federal cola rate 4.5%:',
9693:'total cola: $92.00 new total/month: $2,135.00 new federal benefit/month = new total benefit/ month × federal percentage = $2,101.00 c.',
9694:'in this example, a survivor of a deceased teacher retiree receives a cost of living adjustment that is the same',
9695:'for the federal and district portions of the total benefit. since the survivor annuity is nonservice related, the federal percentage',
9696:'for the survivor is applied to the new total benefit of the survivor after the adjustment to determine the new',
9697:'federal benefit payment after the adjustment. example 14c—teachers cola—survivor of retiree [pre96 hire] benefit computation at death of retiree— flat',
9698:'amount survivor election total months of service: 404 federal months of service: 398 total/month: $1,000.00 federal percentage = federal service',
9699:'÷ total service: 0.985149 federal/month: $985.00 cola computation district and federal cola rate 4.5%: total cola: $45.00 new total/month: $1,045.00',
9700:'new federal benefit/month = new total benefit/ month × federal percentage = $1,029.00 note: this method also applies to a',
9701:'percentage survivor election by a retiree whose annuity was based on a guaranteed minimum. d. in this example, a survivor',
9702:'of a deceased teacher receives a cost of living adjustment that is the same for the federal and district 306',
9703:'office of the secretary of the treasury portions of the total benefit. since the survivor annuity is service related, the',
9704:'federal percentage based on the deceased teacher’s service is applied to the new total benefit of the survivor after the',
9705:'adjustment to determine the new federal benefit payment after the adjustment. example 14d—teachers cola—survivor of employee [pre96 hire] benefit computation',
9706:'at death—based on service total/month: $1,036.00 federal/month: $1,000.00 federal percentage = federal/month ÷ total/ month: 0.965251 cola computation district and',
9707:'federal cola rate: 5% total cola: $52.00 new total benefit/month: $1,088.00 new federal benefit/month = new total benefit/ month ×',
9708:'federal percentage = $1,050.00 e. in this example, a survivor of a deceased teacher receives a cost of living adjustment',
9709:'that is the same for the federal and district portions of the total benefit. since the survivor annuity is nonservice',
9710:'related, the federal percentage for the survivor is applied to the new total benefit of the survivor after the adjustment',
9711:'to determine the new federal benefit payment after the adjustment. example 14e—teachers cola—survivor of employee [pre96 hire] benefit computation at',
9712:'death—guaranteed minimum total months of service: 180 federal months of service: 171 total/month: $598.00 federal percentage = federal service ÷',
9713:'total service: 0.950000 federal/month: $568.00 cola computation district and federal cola rate 5%: total cola: $30.00 new total/month: $628.00 new',
9714:'federal benefit/month: = new total benefit/ month × federal percentage = $597.00 § 29.353 f. in this example, a survivor',
9715:'of a deceased retired police officer receives a cost of living adjustment that is the same for the federal and',
9716:'district portions of the total benefit. since the survivor annuity is nonservice related, the federal percentage for the survivor is',
9717:'applied to the new total benefit of the survivor after the adjustment to determine the new federal benefit payment after',
9718:'the adjustment. example 14f—police cola—survivor of retiree benefit computation at death of retiree total months of service: 240 federal months',
9719:'of service: 236 total/month: $1,614.00 federal percentage = federal service ÷ total service: 0.983333 federal/month: $1,587.00 cola computation district and',
9720:'federal cola rate 5%: total cola: $81.00 new total/month: $1,695.00 new federal benefit/month = new total benefit/ month × federal',
9721:'percentage = $1,667.00 g. in this example, a survivor of a deceased firefighter receives a cost of living adjustment that',
9722:'is the same for the federal and district portions of the total benefit. since the survivor annuity is nonservice related,',
9723:'the federal percentage for the survivor is applied to the new total benefit of the survivor after the adjustment to',
9724:'determine the new federal benefit payment after the adjustment. example 14g—firefighter cola—survivor of employee benefit computation at death of employee',
9725:'in the line of duty total/month: $4,667.00 federal/month: $1,867.00 federal percentage = federal/month ÷ total/month: 0.400043 cola computation district and',
9726:'federal cola rate 4.5%: total cola: $210.00 new total benefit/month: $4,877.00 307 § 29.353 example 14g—firefighter cola—survivor of employee—continued new',
9727:'federal benefit/month = new total benefit/ month × federal percentage = $1,951.00 h. in this example, a new district plan',
9728:'provision applies a different cost of living adjustment than is provided for the federal benefit payment. in variation 1, the',
9729:'federal cost of living adjustment is applied to the federal benefit payment and the district cost of living adjustment is',
9730:'applied to the total benefit. in variation 2, the federal cost of living adjustment is applied to the federal benefit',
9731:'payment and the district cost of living adjustment is applied to the district benefit payment. a new federal percentage equal',
9732:'to the ratio of the federal benefit payment to the total benefit is established after the adjustments. example 14h—teachers cola',
9733:'[pre96 hire] benefit computation at retirement total annuity computation birth date: 11/04/48 hire date: 03/01/86 separation date: 02/28/2013 department service:',
9734:'27/00/00 other service paid in 1995: 06/07/28 excess lwop in 1990: 00/03/18 .015 service: 5 .0175 service: 5 .02 service:',
9735:'23.333333 average salary: $53,121.00 total: $33,421.96 total/month: $2,785.00 benefit computation at retirement federal benefit payment computation birth date: 11/04/48 hire',
9736:'date: 03/01/86 freeze date: 06/30/1997 department service: 11/04/00 other service paid in 1995: 06/07/28 excess lwop in 1990: 00/03/18 .015',
9737:'service: 5 .0175 service: 5 .02 service: 7.666667 average salary: $53,121.00 total: $16,777.38 total/month: $1,398.00 federal percentage: 0.501975 31 cfr',
9738:'subtitle a 7–1–16 edition example 14h—teachers cola—continued [pre96 hire] cola computation variations variation 1 district cola rate 5% applied to',
9739:'total ben efit: total cola: $139.00 new total benefit/month: $2,924.00 federal cola rate 4% federal cola: $56.00 new federal benefit/month:',
9740:'$1,454.00 new federal percentage: 0.497264 variation 2 district cola rate 5% applied to district ben efit: old district benefit/month: $1,387.00',
9741:'district cola: $69.00 new district benefit/month: $1,456.00 federal cola rate 4%: federal cola: $56.00 new federal benefit/month: $1,454.00 new total',
9742:'benefit/month: $2,910.00 new federal percentage: 0.499656 retroactive payment of accrued annuity example example 15: accrual of federal benefit payment the',
9743:'federal benefit payment begins to accrue on the annuity commencing date, regardless of whether the employee is added to the',
9744:'annuity roll in time for the regular payment cycle. if the employee is due a retroactive payment of accrued annuity,',
9745:'the portion of the retroactive payment that would have been a federal benefit payment if it were made in the',
9746:'regular payment cycle is still a federal benefit payment. in this example, a teacher retired effective september 11, 1998. she',
9747:'was added to the retirement rolls on the pay date november 1, 1998 october 1 to october 31 accrual cycle.',
9748:'her federal benefit payment is $3000 per month and her total benefit payment is $3120 per month. her initial check',
9749:'is $5200 because it includes a prorated payment for 20 days september 11 to september 30. the federal benefit payment',
9750:'is $5000 of the initial check $3000 for the october cycle and $2000 for the september cycle. example 15—teachers accrued',
9751:'benefit [pre96 hire] total annuity computation birth date: 11/01/42 hire date: 09/01/66 308 office of the secretary of the treasury',
9752:'example 15—teachers accrued benefit— continued [pre96 hire] separation date: 09/10/98 department service: 32/00/10 .015 service: 5 .0175 service: 5 .02',
9753:'service: 22 average salary: $62,150.00 total: $37,445.38 total/month: $3,120.00 sept 11–30: $2,080.00 oct 1–31: $3,120.00 nov 1–30: $3,120.00 federal benefit',
9754:'payment computation birth date: 11/01/42 hire date: 09/01/66 freeze date: 06/30/97 department service: 30/10/00 .15 service: 5 .0175 service: 5',
9755:'.02 service: 20.833333 average salary: $62,150.00 total: $35,995.21 total/month: $3,000.00 sept 11–30: $2,000.00 oct 1–31: $3,000.00 nov 1–30: $3,000.00 subpart',
9756:'d—claims and appealsprocedures source: 65 fr 80753, dec. 22, 2000, unless otherwise noted. § 29.401 purpose. a this subpart explains—',
9757:'1 the procedures that participants and beneficiaries in the judges plan, police and firefighters plan, and the teachers plan must',
9758:'follow in applying for federal benefit payments; 2 the procedures for determining an individual’s eligibility for a federal benefit payment',
9759:'and the amount and form of an individual’s federal benefit payment as required by sections 11021 and 11251a codified at',
9760:'dc official code section 11–1570c2a of the act; 3 the appeal rights available under section 11022a of the act and',
9761:'section 3 of the 2004 act codified at dc official code section 11–1570c3 to claimants whose claim for federal benefit',
9762:'payments is denied in whole or in part; and § 29.404 4 the special rules for processing competing claimant cases.',
9763:'b this subpart does not apply to processing collection of debts due to the united states. c this part does',
9764:'not apply to claims and appeals filed before october 1, 1997. such claims must be pursued with the district of',
9765:'columbia. [65 fr 80753, dec. 22, 2000, as amended at 70 fr 60005, oct. 14, 2005] § 29.402 definitions. in',
9766:'this subpart— beneficiary means an individual designated by a participant, or by the terms of the judges plan, police and',
9767:'firefighters plan, or teachers plan, who is or may become entitled to a benefit under those plans. claimant means any',
9768:'person seeking a benefit for themselves or another under the judges plan, police and firefighters plan, or teachers plan. department',
9769:'means the secretary of the treasury or a designee authorized to exercise the secretary’s authority with respect to federal benefit',
9770:'payments under the act. participant means an individual who is or may become eligible to receive a benefit under the',
9771:'police and firefighters plan or the teachers plan based on credit for service accrued as of june 30, 1997, or',
9772:'under the judges plan, or whose beneficiaries may be eligible to receive any such benefit. [65 fr 80753, dec. 22,',
9773:'2000, as amended at 70 fr 60005, oct. 14, 2005] § 29.403 applications filed with the benefits administrator. all claimants',
9774:'for federal benefit payments must file applications for benefits including applications for retirement, refunds of contributions, and death benefits with',
9775:'the benefits administrator. § 29.404 initial benefit determinations and reconsideration by the benefits administrator. a initial benefit determinations. the benefits',
9776:'administrator will process applications for federal benefit payments and determine the eligibility for and the amount and form of federal',
9777:'benefit payments. all initial benefit determination decisions which may 309 § 29.405 reasonably be construed as a denial in whole',
9778:'or part of a claim for federal benefit payments must be in writing, must advise claimants of their right to',
9779:'request reconsideration under paragraph b, of this section and must state the time limits applicable to such a request. b',
9780:'claimant’s right to reconsideration of benefit denials. 1 except as provided in paragraph b2 of this section, claimants who disagree',
9781:'with the amount or form of a federal benefit payment determination and wish to contest the determination must first request',
9782:'the benefits administrator to reconsider its determination. 2 a decision to collect a debt is not a denial of a',
9783:'benefit claim under this section. c form and timing of requests for reconsideration. 1 a request for reconsideration must be',
9784:'in writing, must include the claimant’s name, address, date of birth and claim number, if applicable, and must state the',
9785:'basis for the request. 2 a request for reconsideration must be received by the benefits administrator within 30 calendar days',
9786:'from the date of the written notice of the initial benefit determination. d reconsideration decisions. a reconsideration decision by the',
9787:'benefits administrator denying in whole or part a claim for a federal benefit payment must— 1 be in writing; 2',
9788:'provide adequate notice of such denial, setting forth the specific reason for the denial in a manner calculated to be',
9789:'understood by the average participant; and 3 provide notice of the right to appeal the benefit administrator’s decision to the',
9790:'department, the address to which such an appeal must be submitted, and the time limits applicable to such an appeal.',
9791:'e appeal of reconsideration decisions. the department will review an appeal of a reconsideration decision under § 29.405. § 29.405',
9792:'appeals to the department. a who may file. any claimant whose claim for a federal benefit payment has been denied',
9793:'in whole or part by the benefits administrator in a recon31 cfr subtitle a 7–1–16 edition sideration decision under §',
9794:'29.404d may appeal that decision to the department. b form of appeal. an appeal must be in writing, must include',
9795:'the claimant’s name, address, date of birth and claim number, if applicable, and must state the basis for the appeal.',
9796:'c time limits on appeals. 1 an appeal must be received by the department within 30 calendar days from the',
9797:'date of the reconsideration decision under § 29.404d. 2 the department may extend the time limit for filing when the',
9798:'claimant shows that he or she was not notified of the time limit and was not otherwise aware of it,',
9799:'or that he or she was prevented by circumstances beyond his or her control from making the request within the',
9800:'time limit, or for other good and sufficient reason. d final decision. after consideration of the appeal, the department will',
9801:'issue a final decision. the department’s decision must be in writing, must fully set forth the department’s findings and conclusions',
9802:'on the appeal, and must contain notice of the right to judicial review provided in § 29.406. copies of the',
9803:'final decision must be sent to the claimant seeking appeal, to any competing claimants see § 29.407 and to the',
9804:'benefits administrator. § 29.406 judicial review. an individual whose claim for a federal benefit payment has been denied in whole',
9805:'or part in a final decision by the department under § 29.405 may, within 180 days of the date of',
9806:'the final decision, file a civil action in the united states district court for the district of columbia. any such',
9807:'civil action must be filed in accordance with the rules of that court. § 29.407 competing claimants. a competing claimants',
9808:'are applicants for survivor benefits based on the service of a participant when— 1 a benefit is payable based on',
9809:'the service of the participant; 2 two or more claimants have applied for benefits based on the service of the',
9810:'participant; and 3 a decision in favor of one claimant will adversely affect another claimants. 310 office of the secretary',
9811:'of the treasury b1 when a competing claimant files a request for reconsideration under this section, the other competing claimants',
9812:'shall be notified of the request and given an opportunity to submit written substantiation of their claim. 2 when the',
9813:'benefits administrator receives an application from a competing claimants before any payments are made based upon the service of the',
9814:'participant, and an initial determination of benefits in favor of one claimant adversely affects another claimant, all known claimants concerned',
9815:'will be notified in writing of that decision and those adversely affected will be given an opportunity to request reconsideration',
9816:'under the procedures and time limitations set forth in § 29.404c. the benefits administrator must not execute its decision until',
9817:'the time limit for filing a request for reconsideration has expired, or, if a reconsideration decision is made, until the',
9818:'time limit for filing an appeal to the department has expired or the department has issued a final decision on',
9819:'a timely appeal, whichever is later. 3 when the benefits administrator does not receive an application from a competing claimants',
9820:'until after another person has begun to receive payments based upon the service of the participant, the payments will continue',
9821:'until the time limit for filing a request for reconsideration has expired, or, if a reconsideration decision is made, until',
9822:'the time limit for filing an appeal to the department has expired or the department has issued a final decision',
9823:'on a timely appeal, whichever is later. subpart e—debt collection andwaivers of collection source: 66 fr 36705, july 13, 2001,',
9824:'unless otherwise noted. § 29.501 purpose; incorporation by reference; scope. a this subpart regulates— 1 the recovery of overpayments of',
9825:'federal benefit payments; 2 the standards for waiver of recovery of overpayments of federal benefit payments; and § 29.501 3',
9826:'the use of federal benefit payments to recover certain other debts due the united states. b the regulations of this',
9827:'subpart incorporate by this reference all provisions of the federal claims collection standards fccs parts 900–904 of title 31, code',
9828:'of federal regulations, and supplement those regulations by the prescription of procedures and directives necessary and appropriate for the operation',
9829:'and administration of the retirement funds. to the extent they are not inconsistent with the regulations contained in this subpart,',
9830:'the regulations in part 5 of title 31, code of federal regulations, also apply to the collection of debts under',
9831:'this subpart. c1 debts based on fraud, misrepresentation, or the presentation of a false claim. this subpart does not apply',
9832:'to any overpayments of federal benefit payments which arose, in whole or in part, due to fraud, misrepresentation, or the',
9833:'presentation of a false claim by the debtor or any party having an interest in the claim. such debts should',
9834:'be referred by the benefits administrator immediately to the u.s. justice department for action pursuant to 31 cfr 900.3. 2',
9835:'tax debts. this subpart does not apply to tax debts. d1 sections 29.501 through 29.506 state the rules of general',
9836:'applicability to this subpart. 2 sections 29.511 through 29.520 prescribe procedures to be followed by the benefits administrator which are',
9837:'consistent with the fccs in the collection of debts owed to the retirement funds. 3 sections 29.521 through 29.526 prescribe',
9838:'the standards that the department will apply in decisions to waive recoupment or recovery of overpayments from the retirement funds',
9839:'under sections 110213 and 11251c2b of the act. e this part does not apply to debt collection claims asserted and',
9840:'requests for waivers of collection initiated before october 1, 1997. such debt collection claims must be pursued by the district',
9841:'of columbia and such requests for waivers of collection must be pursued with the district of columbia. [66 fr 36705,',
9842:'july 13, 2001, as amended at 70 fr 60005, oct. 14, 2005] 311 § 29.502 § 29.502 definitions. for purposes',
9843:'of this subpart— additional charges means interest, penalties, and/or administrative costs owed on a debt. administrative offset, as defined in',
9844:'31 u.s.c. 3701a1, means withholding funds payable by the united states to, or held by the united states for, a',
9845:'person to satisfy a debt the person owes the united states. agency means: 1 an executive agency as defined in',
9846:'section 105 of title 5, united states code, including the u.s. postal service and the u.s. postal rate commission; 2',
9847:'a military department, as defined in section 102 of title 5, united states code; 3 an agency or court in',
9848:'the judicial branch, including a court as defined in section 610 of title 28, united states code, the district court',
9849:'for the northern mariana islands, and the judicial panel on multidistrict litigation; 4 an agency of the legislative branch, including',
9850:'the u.s. senate and the u.s. house of representatives; and 5 other independent establishments that are entities of the federal',
9851:'government. annuitant means a retired participant, former spouse, spouse, widower, child or other beneficiary receiving recurring federal benefit payments. annuity',
9852:'means the monthly benefit including a retirement salary under the judges plan of indefinite duration payable to an annuitant. anticipated',
9853:'expenses means expenditures which are expected to occur and for which the debtor can provide documentation of the estimated cost.',
9854:'beneficiary means an individual designated by a participant, or by the terms of the judges plan, police officers and firefighters',
9855:'plan, or teachers plan, who is or may become entitled to a benefit under those plans. change of position for',
9856:'the worse means an individual would be left in a worse financial position after recovery of the overpayment than prior',
9857:'to the receipt of the overpayment because the individual reasonably relied on the amount of the overpayment to his or',
9858:'her detriment. for example, an individual has ‘‘changed position for the worse’’ if he or she made expenditures or assumed',
9859:'31 cfr subtitle a 7–1–16 edition new liabilities that he or she would not have otherwise done, and he or',
9860:'she is unable to withdraw from the commitment without incurring significant financial loss. compromise means accepting less than payment in',
9861:'full in satisfaction of a debt. consent means the debtor has agreed in writing to administrative offset of one or',
9862:'more federal benefit payments after receiving notice of the available rights under 31 u.s.c. 3716 and this subpart; to federal',
9863:'salary offset after receiving notice of the available rights under 5 u.s.c. 5514 and 31 cfr part 5; and to',
9864:'judgment offset under section 124 of public law 97–276, 96 stat. 1195– 1196. credit bureau has the same meaning as',
9865:'the definition of ‘‘consumer reporting agency’’ provided in 31 u.s.c. 3701a3. creditor agency means the agency to which a debt',
9866:'is owed. debt has the same meaning as the definition of ‘‘debt’’ provided in 31 u.s.c. 3701b1, and includes an',
9867:'overpayment of federal benefit payments. debtor means a person who owes a debt or from whom a debt is to',
9868:'be recovered, including an annuitant. delinquent means delinquent as defined in 31 cfr 900.2b. department means the secretary of the',
9869:'treasury or a designee authorized to exercise the secretary’s authority with respect to federal benefit payments under the act. fccs',
9870:'means the federal claims collection standards parts 900–904 of title 31, code of federal regulations. liquid asset means cash or',
9871:'other property readily convertible into cash with little or no loss of value. lumpsum credit means: 1 under the judges',
9872:'plan, the police officers and firefighters plan, and the teachers plan, the unrefunded amount consisting of— i retirement contributions from',
9873:'the basic salary of a participant; ii amounts deposited covering earlier creditable service; and iii such interest as authorized by',
9874:'statute to be included in the payment of refunds of retirement contributions; and 312 office of the secretary of the',
9875:'treasury 2 under the judges plan, ‘‘lump sum credit for survivor annuity’’ is defined in section 11–156110 of the d.c.',
9876:'code. offset means to withhold the amount of a debt, or a portion of that amount, from one or more',
9877:'payments due the debtor. offset also means the amount withheld in this manner. ordinary and necessary living expenses means such',
9878:'expenses as rent, mortgage payments, utilities, maintenance, food including expenses for dining out, clothing, insurance life, health, and accident, taxes,',
9879:'installment payments, medical expenses, reasonable expenses for recreation and vacations, expenses for support of a dependent when the debtor holds',
9880:'primary or joint legal responsibility for such support, and other miscellaneous expenses that the debtor can establish as being ordinary',
9881:'and necessary. overpayment or overpayment debt means a payment of one or more federal benefit payments to an individual in',
9882:'the absence of entitlement or in excess of the amount to which an individual is properly entitled. participant means an',
9883:'individual who is or may become eligible to receive a benefit under the police officers and firefighters plan or teachers',
9884:'plan based on credit for service accrued as of june 30, 1997, or under the judges plan, or whose beneficiaries',
9885:'may be eligible to receive any such benefit. refund means the payment of a lumpsum credit to an individual who',
9886:'meets all requirements for payment and files an application for it. relinquish a valuable right means the individual has relinquished',
9887:'a valuable privilege, claim, entitlement, or benefit having monetary worth because of the overpayment or because of notice that such',
9888:'a payment would be made. repayment schedule means the amount of each payment and the number of payments to be',
9889:'made to liquidate the debt as determined by the department or the benefits administrator. salary offset means any offset authorized',
9890:'by 5 u.s.c. 5514 and 31 u.s.c. 3716. substantially all, as used in § 29.524, means that a debtor’s income',
9891:'is less than or equal to his or her ordinary and necessary expenses plus a reason § 29.506 able monthly',
9892:'allowance for unexpected or emergency expenses and does not allow for the deduction of a reasonable monthly installment payment to',
9893:'recover the debt. voluntary repayment agreement means an agreement wherein the debtor makes installment payments to repay an overpayment debt',
9894:'in accordance with a repayment schedule agreed to by the benefits administrator or the department. waiver means a decision not',
9895:'to recover all or part of an overpayment debt owed to the retirement funds under authority of sections 110213 or',
9896:'11251c2b of the act. § 29.503 prohibition against collectionof debts. a debts may be collected from federal benefit payments only',
9897:'to the extent expressly authorized by federal debt collection statutes and any other applicable federal law. b when collection of',
9898:'a debt from federal benefit payments is authorized under paragraph a of this section, the collection will be made in',
9899:'accordance with this subpart and other applicable federal law. § 29.504 status of debts. a payment of a federal benefit',
9900:'payment to a debtor because of an error on the part of the department or benefits administrator, or the failure',
9901:'of the creditor agency to properly and/or timely submit a debt claim, does not erase the debt or affect the',
9902:'validity of the claim by the creditor agency. § 29.505 compromise of debts; termi nation and suspension of collection actions.',
9903:'the procedures for compromise of a claim for an overpayment or the termination or suspension of a collection action seeking',
9904:'to recover an overpayment, other than waiver of an overpayment under §§ 29.521 through 29.526, are controlled exclusively by the',
9905:'fccs and 31 cfr part 5. § 29.506 recovery of other debts owedto the united states. a procedures for creditor',
9906:'agencies. agencies seeking to recover a debt by offset of federal benefit payments 313 § 29.511 payable to the debtor',
9907:'must comply with the offset procedures set forth in 31 u.s.c. 3716 and the fccs. a creditor agency may seek',
9908:'to collect a debt through offset of federal benefit payments pursuant to the department’s procedures for administrative offset set forth',
9909:'in 31 cfr part 5. b offset by the benefits administrator. as required by 31 u.s.c. 3716c, the benefits administrator',
9910:'must compare payment records of the retirement funds with records of debts submitted to the financial management service for collection',
9911:'by administrative offset, and must offset payments to satisfy, in whole or in part, debts owed by any annuitant. collection',
9912:'of overpayments § 29.511 demand letters. except as provided in § 29.516e, before starting collection action to recover an overpayment,',
9913:'the benefits administrator must send a demand letter that informs the debtor in writing— a that an overpayment has occurred,',
9914:'the amount of the overpayment, and the facts giving rise to the overpayment; b the date by which payment of',
9915:'the debt should be made to avoid additional charges i.e., interest, penalties and administrative costs permitted by the fccs and',
9916:'enforced collection; c the requirement that any overpayment debt delinquent for more than 180 days be transferred to the department',
9917:'of the treasury’s financial management service for collection; d the name, address, and phone number of the appropriate person or',
9918:'office the debtor may contact about the debt; e the remedies which may be used to enforce payment of the',
9919:'debt, including assessment of interest, administrative costs and penalties; administrative wage garnishment; the use of collection agencies; federal salary offset;',
9920:'tax refund offset; administrative offset; and litigation. f whether offset is available and, if so, the types of payments to',
9921:'be offset or eligible for offset, the repayment schedule if any, the right to request an adjustment in the repayment',
9922:'schedule, and the right to request a vol31 cfr subtitle a 7–1–16 edition untary repayment agreement in lieu of offset;',
9923:'g an explanation of the department’s policy on interest, penalties, and administrative costs as set forth in 31 cfr part',
9924:'5, the fccs, and 31 u.s.c. 3717, including a statement that such assessments must be made unless excused in accordance',
9925:'with the fccs; h the debtor’s opportunity to request repayment in installments if the debtor can show an inability to',
9926:'repay the debt in one lump sum; i the debtor’s opportunity to inspect and/or receive a copy of the records',
9927:'relating to the overpayment; j the method and time period 60 calendar days for requesting reconsideration, waiver, and/or compromise of',
9928:'the overpayment; k that all requests for waiver or compromise must be accompanied by a disclosure of the debtor’s financial',
9929:'condition and ability to pay the debt; l the standards used by the department in deciding requests for waiver set',
9930:'forth in §§ 29.521 through 29.526 and compromise set forth in 31 cfr 902.2; and m the fact that a',
9931:'timely filing of a request for reconsideration, waiver and/or compromise, or a subsequent timely appeal of a reconsideration decision, will',
9932:'stop collection proceedings, unless— 1 failure to take the offset would substantially prejudice the federal government’s ability to collect the',
9933:'debt; and 2 the time before the payment is to be made does not reasonably permit the completion of these',
9934:'procedures. § 29.512 reconsideration by the benefits administrator. a right to reconsideration of overpayment determinations. individuals who receive a demand',
9935:'letter and who wish to contest the existence or amount of the overpayment may ask the benefits administrator to reconsider',
9936:'the determination. b requests for waiver or compromise. individuals who wish to seek waiver or compromise of the overpayment may',
9937:'file such requests with the department under § 29.514. an individual may file a request for reconsideration in addition to',
9938:'a request for waiver or compromise. 314 office of the secretary of the treasury c form and timing of requests',
9939:'for reconsideration. 1 a request for reconsideration must be in writing and must state the basis for the request. individuals',
9940:'requesting reconsideration will be given a full opportunity to present any pertinent information and documentation supporting their position and should,',
9941:'to the extent possible, include such information and documentation in their request. 2 a request for reconsideration must be received',
9942:'by the benefits administrator within 60 calendar days of the date of the demand letter. the department may extend the',
9943:'time limit for filing when the individual shows that he or she was not notified of the time limit and',
9944:'was not otherwise aware of it, or that he or she was prevented by circumstances beyond his or her control',
9945:'from making the request within the time limit, or for other good and sufficient reason. 3 when a request for',
9946:'reconsideration covered by this subpart is properly filed before the death of the debtor, it will be processed to completion',
9947:'unless the relief sought is nullified by the debtor’s death. d reconsideration decisions. 1 the benefits administrator’s decision on a',
9948:'request for reconsideration will be based upon the individual’s written submissions, evidence of record, and other pertinent available information. 2',
9949:'a reconsideration decision by the benefits administrator must— i be in writing; ii provide notice of the extent of the',
9950:'individual’s liability for the overpayment, if any; iii if the individual is determined to be liable for all or a',
9951:'portion of the overpayment, reaffirm or modify the conditions for the collection of the overpayment previously proposed in the demand',
9952:'letter; iv provide notice of the right to appeal the benefits administrator’s decision to the department, the address to which',
9953:'such an appeal must be submitted, and the time limits applicable to such an appeal; and v state that a',
9954:'timely appeal of the benefits administrator’s decision to the department will suspend action to collect the debt. § 29.514 e',
9955:'appeal of reconsideration decisions. the department will review an appeal of a reconsideration decision under § 29.513. § 29.513 appeals',
9956:'to the department. a form of appeal. an appeal of a reconsideration decision under § 29.512 must be in writing',
9957:'and must state the basis for the appeal. b time limits on appeals. 1 an appeal must be received by',
9958:'the department within 60 calendar days from the date of the reconsideration decision. 2 the department may extend the time',
9959:'limit for filing when the individual shows that he or she was not notified of the time limit and was',
9960:'not otherwise aware of it, or that he or she was prevented by circumstances beyond his or her control from',
9961:'making the request within the time limit, or for other good and sufficient reason. c final decision. after consideration of',
9962:'the appeal, the department will issue a final decision. the department’s decision will be in writing, will fully set forth',
9963:'the department’s findings and conclusions on the appeal, and will contain notice of the right to judicial review provided in',
9964:'§ 29.515. if the department determines that the individual is liable for all or a portion of the overpayment, the',
9965:'decision also will contain the conditions for the collection of the overpayment. copies of the final decision will be sent',
9966:'to the individual seeking appeal and to the benefits administrator. § 29.514 requests for waiver and/orcompromise. a right to request',
9967:'waiver and/or compromise. individuals who receive a demand letter regarding an overpayment may ask the department to waive and/ or',
9968:'compromise, in whole or part, the amount of the overpayment. b requests for reconsideration. individuals who have filed a request',
9969:'for reconsideration under § 29.512 may also request a waiver and/or compromise under this section. c form and timing of',
9970:'requests for waiver and/or compromise. 1 a request for waiver and/or compromise must be in writing and must state the',
9971:'basis for the request. individuals making such 315 § 29.515 requests will be given a full opportunity to present any',
9972:'pertinent information and documentation supporting their position and should, to the extent possible, include such information and documentation in their',
9973:'request. individuals seeking waiver or compromise of an overpayment must also submit required financial information identified in the demand letter.',
9974:'2 a request for waiver or compromise must be filed with the department. if the request is sent by mail,',
9975:'it must be postmarked within 60 calendar days of the date of the demand letter. if the request is hand',
9976:'delivered or delivered electronically, it must be received within 60 calendar days of the date of the demand letter. the',
9977:'department may extend the time limit for filing when the individual shows that he or she was not notified of',
9978:'the time limit and was not otherwise aware of it, or that he or she was prevented by circumstances beyond',
9979:'his or her control from making the request within the time limit, or for other good and sufficient reason. 3',
9980:'when a request for waiver and/or compromise under this section is properly filed before the death of the debtor, it',
9981:'will be processed to completion unless the relief sought is nullified by the debtor’s death. d waiver and/or compromise decisions.',
9982:'1 the department’s decision on a request for waiver and/or compromise will be based upon the individual’s written submissions, evidence',
9983:'of record, and other pertinent available information. an individual’s request for waiver will be evaluated by the standards set forth',
9984:'in § 29.521 through § 29.526. an individual’s request for compromise will be evaluated by the standards set forth in',
9985:'the fccs in 31 cfr part 902. 2 a waiver or compromise decision by the department will— i be in',
9986:'writing; ii provide notice of whether the overpayment will be waived or compromised, and the extent to which the individual',
9987:'is still liable for the overpayment, if at all; iii if the individual is determined to be liable for all',
9988:'or a portion of the overpayment, reaffirm or modify the conditions for the collection of the 31 cfr subtitle a',
9989:'7–1–16 edition overpayment previously proposed in the demand letter; and iv be issued within 120 calendar days from the department’s',
9990:'receipt of a timely request for waiver and/or compromise. this time limit does not apply to requests for compromise that',
9991:'are referred to the department of justice for consideration pursuant to 31 cfr 902.1b. § 29.515 judicial review. an individual',
9992:'whose request for reconsideration has been denied in whole or part in a final decision by the department under §',
9993:'29.513 may, within 180 days of the date of the final decision, file a civil action in the united states',
9994:'district court for the district of columbia. any such civil action must be filed in accordance with the rules of',
9995:'that court. § 29.516 collection of overpayments. a means of collection. collection of an overpayment may be made by means',
9996:'of offset under § 29.517, or under any statutory provision providing for offset of money due the debtor from the',
9997:'federal government including, but not limited to, federal benefit payments. collection may also be effected by referral to the justice',
9998:'department for litigation, as provided in § 29.520, or referral to a collection agency as provided in § 29.519, or',
9999:'by other means authorized by federal law. b additional charges. interest, penalties, and administrative costs will be assessed on the',
10000:'overpayment in accordance with standards established in 31 u.s.c. 3717 and 31 cfr 901.9. additional charges will be waived when',
10001:'required by the fccs. the department will waive the collection of interest on the overpayment pending the benefits administrator’s consideration',
10002:'of a request for reconsideration and the department’s consideration of a request for waiver and/or compromise or the appeal of',
10003:'a reconsideration decision. in addition, such charges may be waived when the department determines— 1 collection of those charges would',
10004:'be against equity and good conscience under the standards prescribed in §§ 29.523 through 29.525; or 316 office of the',
10005:'secretary of the treasury 2 waiver of those charges would be in the best interest of the united states. c',
10006:'collection in installments. 1 whenever feasible, overpayments will be collected in one lump sum. 2 however, installment payments may be',
10007:'effected when— i the debtor establishes that he or she is financially unable to pay in one lump sum; or',
10008:'iia the benefit payable is insufficient to make collection in one lump sum; b the debtor fails to respond to',
10009:'a demand for full payment; and c offset is available. d offset amount. 1 the amount offset from a monthly',
10010:'federal benefit payment will be the lesser of: i the amount of the debt, including any interest, penalties and administrative',
10011:'costs; ii an amount equal to 15 percent of the monthly federal benefit payment; or iii the amount, if any,',
10012:'by which the monthly federal benefit payment exceeds $750. 2 for purposes of this subsection, the ‘‘monthly federal benefit payment’’',
10013:'is the amount of the gross monthly benefit after any reductions or deductions required under law, including reductions made to',
10014:'recover overpayments of federal benefit payments. e commencement of collection. 1 except as provided in paragraph e2 of this section,',
10015:'collection will begin after the time limits for requesting further rights stated in § 29.512 through § 29.514 expire and',
10016:'no such requests have been made, or after the benefits administrator and/or the department have issued decisions on all timely',
10017:'requests for or appeals of those rights, unless failure to make an offset would substantially prejudice the department’s ability to',
10018:'collect the overpayment and the time before the payment is to be made does not reasonably permit the completion of',
10019:'the proceedings in § 29.511 through § 29.514 or litigation. when offset begins without completion of the administrative review process,',
10020:'these procedures will be completed promptly, and amounts recovered by § 29.517 offset but later found not owed will be',
10021:'refunded promptly. 2 the procedures identified in § 29.511 through § 29.514 will not be applied when the overpayment is',
10022:'caused by— i a retroactive adjustment in the periodic rate of annuity or any deduction taken from annuity when the',
10023:'adjustment is a result of the annuitant’s election of different entitlements under law, if the adjustment is made within 120',
10024:'days of the effective date of the election; or ii interim estimated payments made before the formal determination of entitlement',
10025:'to annuity, if the amount is recouped from the total annuity payable on the first day of the month following',
10026:'the later of— a the last interim payment or b the date the formal determination is made. f collection of',
10027:'delinquent debts—1 debts delinquent over 180 days. the benefits administrator must refer all overpayment debts that are over 180 days',
10028:'delinquent to the secretary for collection pursuant to 31 u.s.c. 3711g and 3716, and 31 cfr part 901. 2 debts',
10029:'delinquent less than 180 days. once an overpayment debt becomes delinquent, the benefits administrator should refer it to the secretary',
10030:'for collection by centralized administrative offset pursuant to 31 cfr 901.3, unless collection of the debt by some other means',
10031:'is likely to occur in a more timely and efficient manner. 3 once a debt is referred under this subsection,',
10032:'the benefits administrator has no further obligation to collect the debt. § 29.517 collection by offset. a offset from retirement',
10033:'payments. an overpayment may be collected in whole or in part from any refund payment or recurring federal benefit payments.',
10034:'b offset from other payments—1 administrative offset. when offset under subsection a is not available, an overpayment may be offset',
10035:'from other federal payments due the debtor from other agencies under the procedures set forth in 31 cfr part 5',
10036:'and 31 cfr 901.3c. 317 § 29.518 2 salary offset. when the debtor is an employee of the federal government,',
10037:'the department may effect collection of an overpayment by offset of the debtor’s pay in accordance with regulations published to',
10038:'implement such offsets under 5 u.s.c. 5514 see 5 cfr part 550, subpart k; 31 cfr 285.7; and 31 cfr',
10039:'part 5. due process described in the federal salary offset regulations of 31 cfr part 5 will apply. when the',
10040:'debtor did not receive a hearing under those regulations and requests such a hearing, one will be conducted in accordance',
10041:'with 5 cfr part 550, subpart k and 31 cfr part 5. 3 tax refund offset. the department may effect',
10042:'collection of an overpayment by offset of the debtor’s tax refund in accordance with the department’s tax refund offset regulations',
10043:'found at 31 cfr part 5. § 29.518 reporting delinquent debts tocredit bureaus. a notice. if a debtor’s response to',
10044:'the demand letter does not result in payment in full, payment by offset, or payment in accordance with a voluntary',
10045:'repayment agreement or other repayment schedule acceptable to the benefits administrator, and the debtor’s rights under § 29.512 through §',
10046:'29.514 have been exhausted, the benefits administrator must report the debtor to a credit bureau. in addition, a debtor’s failure',
10047:'to make subsequent payments in accordance with a repayment schedule must result in a report to a credit bureau. before',
10048:'making a report to a credit bureau, the benefits administrator must notify the debtor in writing that— 1 the payment',
10049:'is overdue; 2 the benefits administrator intends, after 60 days, to make a report as described in paragraph b of',
10050:'this section to a credit bureau; 3 the debtor’s right to dispute the liability has been exhausted under § 29.512',
10051:'through § 29.514; and 4 the debtor may avoid having the benefits administrator report the debtor to a credit bureau',
10052:'by paying the debt in one lump sum or making payments current under a repayment schedule. b report. if, after',
10053:'being sent the notice described in paragraph a of this 31 cfr subtitle a 7–1–16 edition section, the debtor does',
10054:'not pay the overpayment debt or make payments current under a repayment schedule or fails to respond to the notice,',
10055:'and 60 days have elapsed since the notice was mailed, the benefits administrator will report to a credit bureau that',
10056:'the debtor is responsible for an unpaid debt and provide the following information: 1 the debtor’s name, address, taxpayer identification',
10057:'number, and any other information necessary to establish the identity of the individual; 2 the amount, status, and history of',
10058:'the debt; and 3 the fact that the debt arose in connection with the administration of federal benefit payments under',
10059:'a district retirement fund. c subsequent reports. the benefits administrator must update its report to the credit bureau whenever it',
10060:'has knowledge of events that substantially change the status or the amount of the liability. d other reporting of delinquent',
10061:'debts. pursuant to 31 cfr 901.4, delinquent overpayment debts should be reported to the department of housing and urban development’s',
10062:'credit alert interactive voice response system caivrs. e privacy act considerations. a delinquent debt may not be reported under this',
10063:'section unless a notice issued pursuant to the privacy act, 5 u.s.c. 552ae4, authorizes the disclosure of information about the',
10064:'debtor to a credit bureau or caivrs. § 29.519 referral to a collection agency. a the department retains the responsibility',
10065:'for resolving disputes, compromising debts, referring overpayment debts for litigation, and suspending or terminating collection action. b the department may',
10066:'not refer overpayment debts to commercial collection agencies until all procedures required by or requested under § 29.511 through §',
10067:'29.514 have been completed. 318 office of the secretary of the treasury § 29.520 referral for litigation. the department may',
10068:'refer to the justice department for litigation overpayment debts which cannot be compromised or waived, or on which collection activity',
10069:'cannot be suspended or terminated, and which the department has been unable to recover pursuant to the collection activity described',
10070:'in § 29.511 through § 29.519. see 31 cfr part 904. such debts should be referred to the justice department',
10071:'as early as possible, but at least within 1 year of the date such debts last became delinquent. in the',
10072:'case of overpayments arising from fraud, misrepresentation, or the presentation of a false claim, referral should be made to the',
10073:'justice department immediately. see 31 cfr 900.3a. referral of a debt to the justice department will suspend processing under §',
10074:'29.511 through § 29.519 of this subpart. standards for waiver of overpayments § 29.521 conditions for waiver and other adjustments.',
10075:'a general. overpayments made from the retirement funds will be recovered unless there is substantial evidence that the individual from',
10076:'whom recovery is to be made is eligible for waiver. b waiver. the department may waive an overpayment from the',
10077:'retirement funds provided there is no indication of fraud, misrepresentation, or lack of good faith on the part of the',
10078:'debtor under sections 110213 or 11251c2b of the act when it is established by substantial evidence that the individual from',
10079:'whom recovery is to be made— 1 is not at fault in causing or contributing to the overpayment, and 2',
10080:'recovery would be against equity and good conscience. c adjustment in the installment schedule. 1i an overpayment will not be',
10081:'waived because of financial hardship if a reasonable installment schedule can be established for repayment of the debt by adjusting',
10082:'the installment schedule originally established. ii for example, if the department finds that the original installment schedule—24 installments at $125',
10083:'each—causes the debtor financial hard§ 29.522 ship, but that repayment in 60 installments at $50 each does not, it may',
10084:'adjust the installments and recover the debt in full. 2 where it has been determined that an individual is ineligible',
10085:'for a waiver, but the individual has shown that collection action pursuant to the original installment schedule would cause him',
10086:'or her financial hardship, the department may— i adjust the installment schedule if the individual shows that it would cause',
10087:'him or her financial hardship to make payments at the rate initially scheduled by the department; or ii terminate the',
10088:'collection action under 31 cfr 903.3 if the costs of collecting the debt are anticipated to exceed the amount recoverable.',
10089:'§ 29.522 fault. a general rule. a debtor is considered to be at fault if he or she, or any',
10090:'other person having an interest in obtaining a waiver of the claim, caused or contributed to the accrual of the',
10091:'overpayment. the department considers a debtor or any other person having an interest in obtaining a waiver of the claim',
10092:'to have caused or contributed to the accrual of an overpayment if— 1 payment resulted from the individual’s incorrect but',
10093:'not fraudulent statement, which the individual knew or should have known to be incorrect; or 2 payment resulted from the',
10094:'individual’s failure to disclose facts in his or her possession which the individual knew or should have known were material,',
10095:'when the department has identified that the individual has a duty to report and has clearly notified the individual of',
10096:'this reporting requirement. 3 the following factors may affect the decision as to whether the debtor is or is not',
10097:'at fault where the debtor submitted an incorrect statement, or the debtor failed to disclose material facts in his or',
10098:'her possession— i the debtor’s age; ii the debtor’s physical and/or mental condition; and iii the availability and nature of',
10099:'the information provided to the debtor by the department. b knowledge of an overpayment. 1 individuals who are aware that',
10100:'they 319 § 29.523 are not entitled to a payment or are aware that a payment is higher than the',
10101:'payment to which they are entitled are not considered to have contributed to the overpayment if they promptly contact the',
10102:'benefits administrator and question the correctness of the payment and take no further action in reliance of the overpayment. 2',
10103:'any contact made with the benefits administrator concerning the overpayment within 60 days of receipt if the overpayment is a',
10104:'recurring payment, contact must be made within 60 days of the initial payment will satisfy the prompt notification requirement. c',
10105:'reasonable person standard. the department will use a reasonable person standard to determine whether an individual should have known that',
10106:'a statement was incorrect or that material facts in the individual’s possession should have been disclosed. the reasonable person standard',
10107:'will take into account the objective factors set forth is paragraph a3 of this section. § 29.523 equity and good',
10108:'conscience. recovery is against equity and good conscience when there is substantial evidence that— a it would cause financial hardship',
10109:'to the person from whom it is sought no matter what the amount and length of the proposed installment; b',
10110:'the recipient of the overpayment can show regardless of his or her financial circumstances that due to the notice that',
10111:'such payment would be made or because of the incorrect payment he or she either has relinquished a valuable right',
10112:'or has changed positions for the worse; or c recovery would be unconscionable under the circumstances. § 29.524 financial hardship.',
10113:'financial hardship may be deemed to exist when the debtor needs substantially all of his or her current and anticipated',
10114:'income and liquid assets to meet current and anticipated ordinary and necessary living expenses during the projected period of collection.',
10115:'financial hardship will not be found to exist when the debtor merely establishes that the repayment causes a financial burden,',
10116:'i.e., when it is incon 31 cfr subtitle a 7–1–16 edition venient to repay the debt. if there are anticipated',
10117:'changes in income or expenses that would allow for the recovery of the overpayment at a later date, the department',
10118:'may suspend collection action until a future date. a considerations. pertinent considerations in determining whether recovery would cause financial hardship',
10119:'include the following: 1 the debtor’s financial ability to pay at the time collection is scheduled to be made, and',
10120:'2 income to other family member s, if such member’s ordinary and necessary living expenses are included in expenses reported',
10121:'by the debtor. § 29.525 ordinary and necessary living expenses. an individual’s ordinary and necessary living expenses include rent, mortgage',
10122:'payments, utilities, maintenance, transportation, food, clothing, insurance life, health, and accident, taxes, installment payments for which the individual is already',
10123:'liable, medical expenses, support expenses for which the individual is legally responsible, and other miscellaneous expenses that the individual can',
10124:'establish as being ordinary and necessary. § 29.526 waiver precluded. waivers will not be offered or granted when— 1 the',
10125:'overpayment was obtained by fraud, misrepresentation, or by improper negotiation of checks or withdrawal of electronic fund transfer payments after',
10126:'the death of the payee; or 2 the overpayment was made to an estate and a timely demand for repayment',
10127:'is made prior to the final disbursement by the administrator or executor of the estate. part 30—tarp standards for compensation',
10128:'and cor porate governance sec. 30.0 executive compensation and corporate governance. 30.1 q–1: what definitions apply in this part? 30.2',
10129:'q–2: to what entities does this part apply? 30.3 q–3: how are the seos and the most highly compensated employees',
10130:'identified 320 office of the secretary of the treasury for purposes of compliance with this part? 30.4 q–4: what actions',
10131:'are necessary for a tarp recipient to comply with the standards established under sections 111b3a, 111b3e, 111b3f and 111c of',
10132:'eesa evaluation of employee plans and potential to encourage excessive risk or manipulation of earnings? 30.5 q–5: how does a',
10133:'tarp recipient comply with the requirements under § 30.4 q–4 of this part that the compensation committee discuss, evaluate, and',
10134:'review the seo compensation plans and other employee compensation plans to ensure that the seo compensation plans do not encourage',
10135:'the seos to take unnecessary and excessive risks that threaten the value of the tarp recipient, or that the employee',
10136:'compensation plans pose unnecessary risks to the tarp recipient? 30.6 q–6: how does a tarp recipient comply with the requirement',
10137:'under §30.4 q–4 of this part that the compensation committee discuss, evaluate, and review the employee compensation plans to ensure',
10138:'that these plans do not encourage the manipulation of reported earnings of the tarp recipient to enhance the compensation of',
10139:'any of the tarp recipient’s employees? 30.7 q–7: how does a tarp recipient comply with the certification and disclosure requirements',
10140:'under §30.4 q–4 of this part? 30.8 q–8: what actions are necessary for a tarp recipient to comply with the',
10141:'standards established under section 111b3b of eesa the ‘‘clawback’’ provision requirement? 30.9 q–9: what actions are necessary for a tarp',
10142:'recipient to comply with the standards established under section 111b3c of eesa the prohibition on golden parachute payments? 30.10 q–10:',
10143:'what actions are necessary for a tarp recipient to comply with section 111b3d of eesa the limitation on bonus payments?',
10144:'30.11 q–11: are tarp recipients required to meet any other standards under the executive compensation and corporate governance standards in',
10145:'section 111 of eesa? 30.12 q–12: what actions are necessary for a tarp recipient to comply with section 111d of',
10146:'eesa the excessive or luxury expenditures policy requirement? 30.13 q–13: what actions are necessary for a tarp recipient to comply',
10147:'with section 111e of eesa the shareholder resolution on executive compensation requirement? 30.14 q–14: how does section 111 of eesa',
10148:'operate in connection with an acquisition, merger, or reorganization? 30.15 q–15: what actions are necessary for a tarp recipient to',
10149:'comply with the cer§ 30.1 tification requirements of section 111b4 of eesa? 30.16 q–16: what is the office of the',
10150:'special master for tarp executive compensation, and what are its powers, duties and responsibilities? 30.17 q–17: how do the effective',
10151:'date provisions apply with respect to the requirements under section 111 of eesa? authority: 12 u.s.c. 5221; 31 u.s.c. 321.',
10152:'source: 74 fr 28405, june 15, 2009, unless otherwise noted. § 30.0 executive compensation and corporate governance. the following questions',
10153:'and answers reflect the executive compensation and corporate governance requirements of section 111 of the emergency economic stabilization act of',
10154:'2008, as amended 12 u.s.c. 5221 eesa, with respect to participation in the troubled assets relief program tarp established by',
10155:'the department of the treasury treasury thereunder. § 30.1 q–1: what definitions apply inthis part? affiliate. the term ‘‘affiliate’’ means',
10156:'an ‘‘affiliate’’ as that term is defined in rule 405 of the securities act of 1933 17 cfr 230.405. annual',
10157:'compensation. 1 general rule. the term ‘‘annual compensation’’ means, except as otherwise explicitly provided in this part, the dollar value',
10158:'for total compensation for the applicable fiscal year as determined pursuant to item 402a of regulation s–k under the federal',
10159:'securities laws 17 cfr 229.402a. accordingly, for this purpose the amounts required to be disclosed pursuant to paragraph c2viii of',
10160:'item 402a of regulation s–k actuarial increases in pension plans and above market earnings on deferred compensation are not required',
10161:'to be included in annual compensation. 2 application to private tarp recipients. for purposes of determining annual compensation, a tarp',
10162:'recipient that does not have securities registered with the sec pursuant to the federal securities laws must follow the requirements',
10163:'set forth in paragraph 1 of this definition. arra. the term ‘‘arra’’ means the american recovery and reinvestment act of',
10164:'2009 pub. l. 111–5. 321 § 30.1 benefit plan. the term ‘‘benefit plan’’ means any plan, contract, agreement or other',
10165:'arrangement that is an ‘‘employee welfare benefit plan’’ as that term is defined in section 31 of the employee retirement',
10166:'income security act of 1974, as amended 29 u.s.c. 10021, or other usual and customary plans such as dependent care,',
10167:'tuition reimbursement, group legal services or cafeteria plans; provided, however, that this term does not include: 1 any plan that',
10168:'is a deferred compensation plan; or 2 any severance pay plan, whether or not nondiscriminatory, or any other arrangement that',
10169:'provides for payment of severance benefits to eligible employees upon voluntary termination for good reason, involuntary termination, or termination under',
10170:'a window program as defined in 26 cfr 1.409a– 1b9vi. bonus. the term ‘‘bonus’’ means any payment in addition to',
10171:'any amount payable to an employee for services performed by the employee at a regular hourly, daily, weekly, monthly, or',
10172:'similar periodic rate. such term generally does not include payments to or on behalf of an employee as contributions to',
10173:'any qualified retirement plan as defined in section 4974c of the internal revenue code 26 u.s.c. 4974c, benefits under a',
10174:'broadbased benefit plan, bona fide overtime pay, or bona fide and routine expense reimbursements. in addition, provided that the rate',
10175:'of commission is preestablished and reasonable, and is applied consistently to the sale of substantially similar goods or services, commission',
10176:'compensation will not be treated as a bonus. for this purpose, a bonus may include a contribution to, or other',
10177:'increase in benefits under, a nonqualified deferred compensation plan, regardless of when the actual payment will be made under the',
10178:'plan. a bonus may also qualify as a retention award or as incentive compensation. bonus payment. for purposes of this',
10179:'part, except where otherwise noted, the term ‘‘bonus payment’’ includes a payment that is, or is in the nature of,',
10180:'a bonus, incentive compensation, or retention award. whether a payment is a bonus payment, or whether the right to a',
10181:'payment is a right to a bonus pay 31 cfr subtitle a 7–1–16 edition ment, is determined based upon all',
10182:'the facts and circumstances, and a payment may be a bonus payment regardless of the characterization of such payment by',
10183:'the tarp recipient or the employee. for purposes of this part, a bonus payment may include the forgiveness of a',
10184:'loan or other amount that otherwise may be required to be paid by the employee to the employer. commission compensation.',
10185:'1 definition. the term ‘‘commission compensation’’ means: i compensation or portions of compensation earned by an employee consistent with a',
10186:'program in existence for that type of employee as of february 17, 2009, if a substantial portion of the services',
10187:'provided by this employee consists of the direct sale of a product or service to an unrelated customer, these sales',
10188:'occur frequently and in the ordinary course of business of the tarp recipient but not a specified transaction, such as',
10189:'an initial public offering or sale or acquisition of a specified entity or entities, the compensation paid by the tarp',
10190:'recipient to the employee consists of either a portion of the purchase price for the product or service sold to',
10191:'the unrelated customer or an amount substantially all of which is calculated by reference to the volume of sales to',
10192:'the unrelated customers, and payment of the compensation is either contingent upon the tarp recipient receiving payment from the unrelated',
10193:'customer for the product or service or, if applied consistently to all similarly situated employees, is contingent upon the closing',
10194:'of the sales transaction and such other requirements as may be specified by the tarp recipient before the closing of',
10195:'the sales transaction with the unrelated customer; ii compensation or portions of compensation earned by an employee that meet the',
10196:'requirements of paragraph 1i of this definition except that the transaction occurs with a related customer, provided that substantial sales',
10197:'from which commission compensation arises are made, or substantial services from which commission compensation arises are provided, to unrelated customers',
10198:'by the service recipient, the sales and service arrangement and the commission arrangement with respect 322 office of the secretary',
10199:'of the treasury to the related customer are bona fide, arise from the service recipient’s ordinary course of business, and',
10200:'are substantially the same, both in term and in practice, as the terms and practices applicable to unrelated customers to',
10201:'which individually or in the aggregate substantial sales are made or substantial services provided by the service recipient; or iii',
10202:'compensation or portions of compensation earned by an employee consistent with a program in existence for that type of employee',
10203:'as of february 17, 2009, if a substantial portion of the services provided by this employee to the tarp recipient',
10204:'consists of sales of financial products or other direct customer services with respect to unrelated customer assets or unrelated customer',
10205:'asset accounts that are generally intended to be held indefinitely and not customer assets intended to be used for a',
10206:'specific transaction, such as an initial public offering, or sale or acquisition of a specified entity or entities, the unrelated',
10207:'customer retains the right to terminate the customer relationship and may move or liquidate the assets or asset accounts without',
10208:'undue delay which may be subject to a reasonable notice period, the compensation consists of a portion of the value',
10209:'of the unrelated customer’s overall assets or asset account balance, an amount substantially all of which is calculated by reference',
10210:'to the increase in the value of the overall assets or account balance during a specified period, or both, or',
10211:'is calculated by reference to a contractual benchmark such as a securities index or peer results, and the value of',
10212:'the overall assets or account balance and commission compensation is determined at least annually. for purposes of this definition, a',
10213:'customer is treated as an unrelated customer if the person would not be treated as related to the tarp recipient',
10214:'under 26 cfr 1.409a– 1f2ii and the person would not be treated as providing management services to the tarp recipient',
10215:'under 26 cfr 1.409a–1f2iv. 2 examples. the following examples illustrate the provisions of paragraph 1 of this definition: example 1.',
10216:'employee a is an employee of tarp recipient. among tarp recipient’s § 30.1 businesses is the sale of life insurance',
10217:'policies, and tarp recipient buys and sells such policies frequently as part of its ordinary course of business. employee a’s',
10218:'primary duties consist of selling life insurance policies to customers unrelated to the tarp recipient. under a commission program existing',
10219:'for all tarp recipient employees selling life insurance policies as of february 17, 2009, employee a is entitled to receive',
10220:'an amount equal to 75% of the total first year’s premium paid by an unrelated customer to whom employee a',
10221:'has sold a life insurance policy. the payments to employee a under the program constitute commission compensation. example 2. the',
10222:'same facts as example 1, except that under the program, the rate of commission increases to 80% of the total',
10223:'first year’s premium paid by a customer once employee a has sold $10 million in policies in a year. provided',
10224:'that 80% is a reasonable commission, the payments to employee a under the program constitute commission compensation. example 3. employee',
10225:'b is an employee of tarp recipient. among tarp recipient’s businesses is the investment management of unrelated customer asset accounts,',
10226:'and tarp recipient provides such services routinely and in the ordinary course of business. employee b’s primary duties as an',
10227:'employee consist of managing the investments of the asset accounts of specified unrelated customers who have deposited amounts with the',
10228:'tarp recipient. under a program in existence on february 17, 2009, employee b is entitled to receive an amount equal',
10229:'to 1% of the aggregate account balances of the assets under management, as determined each december 31. the payments to',
10230:'employee b constitute commission compensation. example 4. tarp recipient employs employee c. as part of employee c’s duties, employee c',
10231:'is responsible for specified aspects of any acquisition of an unrelated entity by tarp recipient. as part of an acquisition',
10232:'in 2009, employee c is entitled to 1% of the purchase price if and when the transaction closes. regardless of',
10233:'whether such an arrangement was customary or established under a specific program as of february 17, 2009, the amount is',
10234:'not commission compensation because the compensation relates to a specified transaction, in this case the purchase of the entity. accordingly,',
10235:'the compensation is incentive compensation. example 5. tarp recipient employs employee d. as part of employee d’s duties, employee d',
10236:'is responsible for managing the initial public offerings of securities of unrelated customers of tarp recipient. as part of an',
10237:'initial public offering in 2009, employee d is entitled to 1% of the purchase price if and when the initial',
10238:'public offering closes. regardless of whether such an arrangement 323 § 30.1 was customary or established under a specific program',
10239:'as of february 17, 2009, the amount is not commission compensation because the compensation relates to a specified transaction, in',
10240:'this case the initial public offering. accordingly, the compensation is incentive compensation. compensation means all remuneration for employment, including but',
10241:'not limited to salary, commissions, tips, welfare benefits, retirement benefits, fringe benefits and perquisites. compensation committee. 1 general rule. the',
10242:'term ‘‘compensation committee’’ means a committee of independent directors, whose independence is determined pursuant to item 407a of regulation s–k',
10243:'under the federal securities laws 17 cfr 229.407a. 2 application to private tarp recipients. for purposes of determining director independence,',
10244:'a tarp recipient that does not have securities registered with the sec pursuant to the federal securities laws must follow',
10245:'the requirements set forth in item 407a1ii of regulation s–k under the federal securities laws 17 cfr 229.407a1ii. compensation structure.',
10246:'the term ‘‘compensation structure’’ means the characteristics of the various forms of total compensation that an employee receives or may',
10247:'receive, including the amounts of such compensation or potential compensation relative to the amounts of other types of compensation or',
10248:'potential compensation, the amounts of such compensation or potential compensation relative to the total compensation over the relevant period, and',
10249:'how such various forms of compensation interrelate to provide the employee his or her ultimate total compensation. these characteristics include,',
10250:'but are not limited to, whether the compensation is provided as salary, shortterm incentive compensation, or longterm incentive compensation, whether',
10251:'the compensation is provided as cash compensation, equity based compensation, or other types of compensation such as executive pensions, other',
10252:'benefits or perquisites, and whether the compensation is provided as current compensation or deferred compensation. deferred compensation plan. the term',
10253:'‘‘deferred compensation plan’’ means 1 any plan, contract, agreement, or other arrangement under which an em31 cfr subtitle a 7–1–16',
10254:'edition ployee voluntarily elects to defer all or a portion of the reasonable compensation, wages, or fees paid for services',
10255:'rendered which otherwise would have been paid to the employee at the time the services were rendered including a plan',
10256:'that provides for the crediting of a reasonable investment return on such elective deferrals, provided that the tarp recipient either:',
10257:'i recognizes a compensation expense and accrues a liability for the benefit payments according to gaap; or ii segregates or',
10258:'otherwise sets aside assets in a trust which may only be used to pay plan and other benefits, except that',
10259:'the assets of this trust may be available to satisfy claims of the tarp recipient’s creditors in the case of',
10260:'insolvency; or 2 a nonqualified deferred compensation or supplemental retirement plan, other than an elective deferral plan established by a',
10261:'tarp recipient: i primarily for the purpose of providing benefits for a select group of directors, management, or highly compensated',
10262:'employees in excess of the limitations on contributions and benefits imposed by sections 415, 401a17, 402g or any other applicable',
10263:'provision of the internal revenue code 26 u.s.c. 415, 401a17, 402g; or ii primarily for the purpose for providing supplemental',
10264:'retirement benefits or other deferred compensation for a select group of directors, management or highly compensated employees excluding severance payments.',
10265:'eesa. the term ‘‘eesa’’ means the emergency economic stabilization act of 2008, as amended. employee. the term ‘‘employee’’ means an',
10266:'individual serving as a servant in the conventional masterservant relationship as understood by the com monlaw agency doctrine. in general,',
10267:'a partner of a partnership, a member of a limited liability company, or other similar owner in a similar type',
10268:'of entity, will not be treated as an employee for this purpose. however, to the extent that the primary purpose',
10269:'for the creation or utilization of such partnership, limited liability company, or other similar type of entity is to avoid',
10270:'or evade any or all of the requirements 324 office of the secretary of the treasury of section 111 of',
10271:'eesa or these regulations with respect to a partner, member or other similar owner, the partner, member or other similar',
10272:'owner will be treated as an employee. in addition, a personal service corporation or similar intermediary between the tarp recipient',
10273:'and an individual providing services to the tarp recipient will be disregarded for purposes of determining whether such individual is',
10274:'an employee of the tarp recipient. employee compensation plan. the term ‘‘employee compensation plan’’ means ‘‘plan’’ as that term is',
10275:'defined in item 402a6ii of regulation s–k under the federal securities laws 17 cfr 229.402a6ii, but only any employee compensation',
10276:'plan in which two or more employees participate and without regard to whether an executive officer participates in the employee',
10277:'compensation plan. exceptional financial assistance. the term ‘‘exceptional financial assistance’’ means any financial assistance provided under the programs for systemically',
10278:'significant failing institutions, the targeted investment program, the automotive industry financing program, and any new program designated by the secretary',
10279:'as providing exceptional financial assistance. excessive or luxury expenditures. the term ‘‘excessive or luxury expenditures’’ means excessive expenditures on any',
10280:'of the following to the extent such expenditures are not reasonable expenditures for staff development, reasonable performance incentives, or other',
10281:'similar reasonable measures conducted in the normal course of the tarp recipient’s business operations: 1 entertainment or events; 2 office',
10282:'and facility renovations; 3 aviation or other transportation services; and 4 other similar items, activities, or events for which the',
10283:'tarp recipient may reasonably anticipate incurring expenses, or reimbursing an employee for incurring expenses. excessive or luxury expenditures policy. the',
10284:'term ‘‘excessive or luxury expenditures policy’’ means written standards applicable to the tarp recipient and its employees that address the',
10285:'four categories of expenses set forth in the § 30.1 definition of ‘‘excessive or luxury expenditures’’ entertainment or events, office',
10286:'and facility renovations, aviation or other transportation services, and other similar items, activities or events, and that are reasonably designed',
10287:'to eliminate excessive and luxury expenditures. such written standards must: 1 identify the types or categories of expenditures which are',
10288:'prohibited which may include a threshold expenditure amount per item, activity, or event or a threshold expenditure amount per employee',
10289:'receiving the item or participating in the activity or event; 2 identify the types or categories of expenditures for which',
10290:'prior approval is required which may include a threshold expenditure amount per item, activity, or event or a threshold expenditure',
10291:'amount per employee receiving the item or participating in the activity or event; 3 provide reasonable approval procedures under which',
10292:'an expenditure requiring prior approval may be approved; 4 require peo and pfo certification that the approval of any expenditure',
10293:'requiring the prior approval of any seo, any executive officer of a substantially similar level of responsibility, or the tarp',
10294:'recipient’s board of directors or a committee of such board of directors, was properly obtained with respect to each such',
10295:'expenditure; 5 require the prompt internal reporting of violations to an appropriate person or persons identified in this policy; and',
10296:'6 mandate accountability for adherence to this policy. executive officer. the term ‘‘executive officer’’ means an ‘‘executive officer’’ as that',
10297:'term is defined in rule 3b7 of the securities exchange act of 1934 exchange act 17 cfr 240.3b7. financial assistance.',
10298:'1 definition. the term ‘‘financial assistance’’ means any funds or fund commitment provided through the purchase of troubled assets under',
10299:'the authority granted to treasury under section 101 of eesa or the insurance of troubled assets under the authority granted',
10300:'to treasury under section 102 of eesa, provided that the term ‘‘financial assistance’’ 325 § 30.1 does not include any',
10301:'loan modification under sections 101 and 109 of eesa. a change in the form of previously received financial assistance, such',
10302:'as a conversion of convertible preferred stock to common stock, is not treated as new or additional financial assistance. 2',
10303:'examples. the following examples illustrate the provisions of paragraph 1 of this definition: example 1. company a sells $500,000,000 of',
10304:'preferred stock to treasury through the capital purchase program. company a has received financial assistance. example 2. company b posts',
10305:'collateral to and receives a loan from the federal reserve special purpose vehicle under the term assetbacked security loan facility',
10306:'program. company b has neither sold troubled assets to treasury, nor insured troubled assets through treasury, and therefore has not',
10307:'received financial assistance. example 3. lp c is a limited partnership established for the purpose of participating in the public',
10308:'private investment program. lp c has a general partner gp that makes management decisions on behalf of lp c. a',
10309:'limited liability company controlled by an affiliate of gp llc partner raises $55,000,000 from twenty investors, with each investing equal',
10310:'shares, joins lp c as a limited partner, and invests those funds for a 55% equity interest in lp c.',
10311:'lp c sells a $45,000,000 equity interest to treasury. lp c, at the direction of the gp, will buy and',
10312:'sell securities as investments and manage those investments. lp c will contract for investment advice from an investment advisor that',
10313:'is an affiliate of gp. lp c has received financial assistance. llc partner has received financial assistance because it is',
10314:'treated as the same employer as lp c according to the standards set forth in paragraph 1ii of the definition',
10315:'of ‘‘tarp recipient’’. the investors in the llc partner have not received financial assistance because they are not treated as',
10316:'the same employer as lp c according to the standards set forth in paragraph 1ii of the definition of ‘‘tarp',
10317:'recipient’’. gp is not an employee of lp c pursuant to the definition of ‘‘employee’’ in this rule, and is',
10318:'not treated as the same employer as lp c according to the standards set forth in paragraph 1ii of the',
10319:'definition of ‘‘tarp recipient’’. the investment advisor contractor to lp c has not received financial assistance. entities that sell securities',
10320:'to or buy securities from lp c have neither sold troubled assets to treasury nor insured troubled assets through treasury,',
10321:'and therefore have not received financial assistance. example 4. company d, a servicer of mortgage loans or mortgagedbacked securities, issues',
10322:'a financial instrument to treasury’s 31 cfr subtitle a 7–1–16 edition financial agent in which company d commits to modify',
10323:'mortgages it is servicing consistent with guidelines established by treasury under the home affordable modification program. treasury, through its financial',
10324:'agent, commits to pay up to $800,000,000 in incentive payments and credit enhancements for company e’s commitment to modify mortgages.',
10325:'company e has not received financial assistance. gaap. the term ‘‘gaap’’ means u.s. generally accepted accounting principles. golden parachute payment.',
10326:'1 general rule. the term ‘‘golden parachute payment’’ means any payment for the departure from a tarp recipient for any',
10327:'reason, or any payment due to a change in control of the tarp recipient or any entity that is included',
10328:'in a group of entities treated as one tarp recipient, except for payments for services performed or benefits accrued. for',
10329:'this purpose, a change in control includes any event that would qualify as a change in control event as defined',
10330:'in 26 cfr 1.280g–1, q&a–27 through q&a– 29 or as a change in control event as defined in 26 cfr',
10331:'1.409a–3i5i. for this purpose, a golden parachute payment includes the acceleration of vesting due to the departure or the change',
10332:'in control event, as applicable. a golden parachute payment is treated as paid at the time of departure or change',
10333:'in control event, and is equal to the aggregate present value of all payments made for a departure or a',
10334:'change in control event including the entire aggregate present value of the payment if the vesting period was not otherwise',
10335:'completed but was accelerated due to departure, regardless of whatever portion of the required vesting period the employee had completed.',
10336:'thus, a golden parachute payment may include a right to amounts actually payable after the tarp period. 2 exclusions. for',
10337:'purposes of this part, a golden parachute payment does not include any of the following: i any payment made pursuant',
10338:'to a pension or retirement plan which is qualified or is intended within a reasonable period of time to be',
10339:'qualified under section 401 of the internal revenue code 26 u.s.c. 401 or pursuant to a pension or other retirement',
10340:'plan which is governed by the laws of any foreign country; 326 office of the secretary of the treasury ii',
10341:'any payment made by reason of the departure of the employee due to the employee’s death or disability; or iii',
10342:'any severance or similar payment which is required to be made pursuant to a state statute or foreign law independent',
10343:'of any terms of a contract or other agreement which is applicable to all employers within the appropriate jurisdiction with',
10344:'the exception of employers that may be exempt due to their small number of employees or other similar criteria. 3',
10345:'payments for services performed or benefits accrued. i general rules. except as otherwise provided for payments made under a deferred',
10346:'compensation plan or a benefit plan in paragraph 4 of this definition, a payment made, or a right to a',
10347:'payment arising under a plan, contract, agreement, or other arrangement including the acceleration of any vesting conditions is for services',
10348:'performed or benefits accrued only if the payment was made, or the right to the payment arose, for current or',
10349:'prior services to the tarp recipient except that an appropriate allowance may be made for services for a predecessor employer.',
10350:'whether a payment is for services performed or benefits accrued is determined based on all the facts and circumstances. however,',
10351:'a payment, or a right to a payment, generally will be treated as a payment for services performed or benefits',
10352:'accrued only if the payment would be made regardless of whether the employee departs or the change in control event',
10353:'occurs, or if the payment is due upon the departure of the employee, regardless of whether the departure is voluntary',
10354:'or involuntary other than reasonable restrictions, such as the forfeiture of the right to a payment for an involuntary departure',
10355:'for cause, but not restrictions relating to whether the departure was a voluntary departure for good reason or subsequent to',
10356:'a change in control. ii examples. the following examples illustrate the general rules in paragraph 3i of this definition: example',
10357:'1. employee a is a seo of entity b at all relevant times. on september 1, 2007, employee a received',
10358:'a stock appreciation right granting him the right to appreciation on the underlying shares that would vest 25% § 30.1',
10359:'for every twelve months of continued services. under the terms of the grant, the stock appreciation right would be immediately',
10360:'exercised and payable upon termination of employment. entity b becomes a tarp recipient in december 2008. on september 1, 2009,',
10361:'entity b involuntarily terminates employee a, at which time employee a receives a payment equal to the postseptember 1, 2007',
10362:'appreciation on 50% of the shares under the stock appreciation right the portion of the shares that had vested before',
10363:'the termination of employment. the payment is treated as a payment for services performed and does not constitute a golden',
10364:'parachute payment. example 2. the facts are the same as the facts in example 1, except that under employee a’s',
10365:'employment agreement, employee a is entitled to accelerate vesting if employee a is terminated involuntarily other than for cause. if',
10366:'entity b pays employee a the postseptember 1, 2007 appreciation on 100% of the shares under the stock appreciation right,',
10367:'the portion of the payment representing the additional 50% accelerated vesting due to the termination of employment would not be',
10368:'for services performed and would be a golden parachute payment. 4 payments from benefit plans and deferred compensation plans. a',
10369:'payment from a benefit plan or a deferred compensation plan is treated as a payment for services performed or benefits',
10370:'accrued only if the following conditions are met: i the plan was in effect at least one year prior to',
10371:'the employee’s departure; ii the payment is made pursuant to the plan and is made in accordance with the terms',
10372:'of the plan as in effect no later than one year before the departure and in accordance with any amendments',
10373:'to the plan during this one year period that do not increase the benefits payable hereunder; iii the employee has',
10374:'a vested right, as defined under the applicable plan document, at the time of the departure or the change in',
10375:'control event but not due to the departure or the change in control event to the payments under the plan;',
10376:'iv benefits under the plan are accrued each period only for current or prior service rendered to the tarp recipient',
10377:'except that an appropriate allowance may be made for service for a predecessor employer; 327 § 30.1 v any payment',
10378:'made pursuant to the plan is not based on any discretionary acceleration of vesting or accrual of benefits which occurs',
10379:'at any time later than one year before the departure or the change in control event; and vi with respect',
10380:'to payments under a deferred compensation plan, the tarp recipient has previously recognized compensation expense and accrued a liability for',
10381:'the benefit payments according to gaap or segregated or otherwise set aside assets in a trust which may only be',
10382:'used to pay plan benefits, except that the assets of this trust may be available to satisfy claims of the',
10383:'tarp recipient’s creditors in the case of insolvency and payments pursuant to the plan are not in excess of the',
10384:'accrued liability computed in accordance with gaap. grossup. the term ‘‘grossup’’ means any reimbursement of taxes owed with respect to',
10385:'any compensation, provided that a grossup does not include a payment under a tax equalization agreement, which is an agreement,',
10386:'method, program, or other arrangement that provides payments intended to compensate an employee for some or all of the excess',
10387:'of the taxes actually imposed by a foreign jurisdiction on the compensation paid by the tarp recipient to the employee',
10388:'over the taxes that would be imposed if the compensation were subject solely to u.s. federal, state, and local income',
10389:'tax, or some or all of the excess of the u.s. federal, state, and local income tax actually imposed on',
10390:'the compensation paid by the tarp recipient to the employee over the taxes that would be imposed if the compensation',
10391:'were subject solely to taxes in the applicable foreign jurisdiction, provided that the payment made under such agreement, method, program,',
10392:'or other arrangement may not exceed such excess and the amount necessary to compensate for the additional taxes on the',
10393:'amount paid under the agreement, method, program, or other arrangement. incentive compensation. the term ‘‘incentive compensation’’ means compensation provided under',
10394:'an incentive plan. incentive plan. 1 definition. the term ‘‘incentive plan’’ means an ‘‘in 31 cfr subtitle a 7–1–16 edition',
10395:'centive plan’’ as that term is defined in item 402a6iii of regulation s–k under the federal securities laws 17 cfr',
10396:'229.402a6iii, and any plan providing stock or options as defined in item 402a6i of regulation s–k under the federal securities',
10397:'laws 17 cfr 229.402a6i or other equity based compensation such as restricted stock units or stock appreciation rights, except for',
10398:'the payment of salary or other permissible payments in stock, stock units, or other property as described in paragraph 2',
10399:'of this definition. an incentive plan does not include the payment of salary, but does include an arrangement under which',
10400:'an employee would earn compensation in the nature of a commission, unless such compensation qualifies as commission compensation as defined',
10401:'above. accordingly, an incentive plan includes an arrangement under which an employee receives compensation only upon the completion of a',
10402:'specified transaction, such as an initial public offering or sale or acquisition of a specified entity or entities, regardless of',
10403:'how such compensation is measured. for examples, see the definition of ‘‘commission compensation,’’ above. an incentive plan, or a grant',
10404:'under an incentive plan, may also qualify as a bonus or a retention award. 2 salary or other permissible payments',
10405:'paid in property. the term ‘‘incentive plan’’ does not include an arrangement under which an employee receives salary or another',
10406:'permissible payment in property, such as tarp recipient stock, provided that such property is not subject to a substantial risk',
10407:'of forfeiture as defined in 26 cfr 1.83–3c or other future period of required services, the amount of the payment',
10408:'is determinable as a dollar amount through the date such compensation is earned for example, an agreement that salary payments',
10409:'will be made in stock equal to the value of the cash payment that would otherwise be due, and the',
10410:'amount of stock or other property accrues at the same time or times as the salary or other permissible payments',
10411:'would otherwise be paid in cash. the term ‘‘incentive plan’’ also does not include an arrangement under which an employee',
10412:'receives a restricted stock 328 office of the secretary of the treasury unit that is analogous to tarp recipient stock,',
10413:'that otherwise meets the requirements of the previous sentence. for this purpose, a unit is analogous to stock if the',
10414:'unit is based upon stock of the tarp recipient, or is applied as if the applicable entity, division, or other',
10415:'unit were a corporation with one class of stock and the number of units of stock granted is determined based',
10416:'on a fixed percentage of the overall value of this corporation, and the term ‘‘tarp recipient stock’’ with respect to',
10417:'a particular employee recipient means the stock of a corporation or the entity, division, or other unit the value of',
10418:'which forms the basis for the unit that is an ‘‘eligible issuer of service recipient stock’’ under 26 cfr 1.409a–',
10419:'1b5iiie applied by analogy to noncorporate entities. 3 examples. the following examples illustrate the provisions of paragraph 2 of this',
10420:'definition. example 1. employee is an employee of tarp recipient. for 2010, tarp recipient agrees to pay a salary of',
10421:'$15,000, payable monthly. at each salary payment date employee will receive a $10,000 payment in cash, and be transferred a',
10422:'number of shares of common stock of tarp recipient equal to $5,000 divided by the fair market value of a',
10423:'share of common stock on the salary payment date. the arrangement is for the payment of salary, and is not',
10424:'an incentive plan. example 2. same facts as example 1, except that pursuant to a valid elective deferral election, employee',
10425:'elects to defer 20% of each salary payment into a nonqualified deferred compensation plan. at each salary payment date employee',
10426:'will receive an $8,000 payment in cash, be transferred a number of shares of common stock of tarp recipient equal',
10427:'to $4,000 divided by the fair market value of a share of common stock on the salary payment date, and',
10428:'a $3,000 contribution to an account under a nonqualified deferred compensation plan. the arrangement is for the payment of salary,',
10429:'and is not an incentive plan. example 3. employee is an employee of tarp recipient. for 2010, tarp recipient agrees',
10430:'to pay a salary of $15,000, payable monthly. at each salary payment date, employee will receive a $10,000 payment in',
10431:'cash, and accrue a right to a number of shares of common stock of tarp recipient equal to $5,000 divided',
10432:'by the fair market value of a share of common stock on the salary payment date. at the end of',
10433:'the year, tarp recipient will transfer the total number of accrued shares to employee, subject to a multiyear holding period',
10434:'a restriction that § 30.1 the shares may not be transferred or otherwise disposed of by employee for a specified',
10435:'number of years. if employee’s employment with the tarp recipient terminates during the holding period, the termination will not affect',
10436:'the duration or application of the holding period or employee’s right to retain the shares and to transfer or otherwise',
10437:'dispose of them at the end of the holding period. the arrangement is for the payment of salary, and is',
10438:'not an incentive plan. the arrangement would also be for the payment of salary, and not an incentive plan, if',
10439:'the arrangement provided that the holding period was to last until the later of a specified time period or a',
10440:'specified time following employee’s retirement or other termination of employment. example 4. employee is an employee of tarp recipient. for',
10441:'2010, tarp recipient agrees to pay a salary of $15,000, payable monthly. at each salary payment date, employee will receive',
10442:'a $10,000 payment in cash, and accrue a right to a contribution to an account equal to $5,000 divided by',
10443:'the fair market value of a share on the salary payment date. the account balance will be subject to notional',
10444:'gains and losses based on the investment return on tarp recipient common stock. the amount will be payable upon the',
10445:'last day of the second year immediately following the year the services are performed. the arrangement is for the payment',
10446:'of salary, and is not an incentive plan. however, the arrangement generally will provide deferred compensation for purposes of section',
10447:'409a of the internal revenue code. internal revenue code. the term ‘‘internal revenue code’’ means the internal revenue code of',
10448:'1986, as amended. longterm restricted stock. the term ‘‘longterm restricted stock’’ means restricted stock or restricted stock units that include',
10449:'the following features: 1 the restricted stock or restricted stock units are issued with respect to common stock of the',
10450:'tarp recipient. for this purpose, a restricted stock unit includes a unit that is payable, or may be payable, in',
10451:'cash or stock, provided that the value of the payment is equal to the value of the underlying stock. with',
10452:'respect to a specified division or other unit within a tarp recipient or a tarp recipient that is not a',
10453:'stock corporation, a unit analogous to common stock may be used. for this purpose, a unit is analogous to common',
10454:'stock if applied as if the entity, division, or other unit were a corporation with one class of common stock',
10455:'and the number of units of common stock granted is determined based on a 329 § 30.1 fixed percentage of',
10456:'the overall value of this corporation. notwithstanding the foregoing, with respect to a particular employee recipient, the corporation the stock',
10457:'of which is utilized or the entity, division, or other unit the value of which forms the basis for the',
10458:'unit must be an ‘‘eligible issuer of service recipient stock’’ under 26 cfr 1.409a– 1b5iiie applied by analogy to noncorporate',
10459:'entities. 2 the restricted stock or restricted stock unit may not become transferable as defined in 26 cfr 1.83–3d, or',
10460:'payable as applied to a restricted stock unit, at any time earlier than permitted under the following schedule except as',
10461:'necessary to reflect a merger or acquisition of the tarp recipient: i 25% of the shares or units granted at',
10462:'the time of repayment of 25% of the aggregate financial assistance received. ii an additional 25% of the shares or',
10463:'units granted for an aggregate total of 50% of the shares or units granted at the time of repayment of',
10464:'50% of the aggregate financial assistance received. iii an additional 25% of the shares or units granted for an aggregate',
10465:'total of 75% of the shares or units granted at the time of repayment of 75% of the aggregate financial',
10466:'assistance received. iv the remainder of the shares or units granted at the time of repayment of 100% of the',
10467:'aggregate financial assistance received. 3 notwithstanding the foregoing, in the case of restricted stock for which the employee does not',
10468:'make an election under section 83b of the internal revenue code 26 u.s.c. 83b, at any time beginning with the',
10469:'date upon which the stock becomes substantially vested as defined in 26 cfr 1.83–3b and ending on december 31 of',
10470:'the calendar year including that date, a portion of the restricted stock may be made transferable as may reasonably be',
10471:'required to pay the federal, state, local, or foreign taxes that are anticipated to apply to the income recognized due',
10472:'to this vesting, and the amounts made transferable for this purpose shall not count toward the percentages in the schedule',
10473:'above. 31 cfr subtitle a 7–1–16 edition 4 the employee must be required to forfeit the restricted stock or restricted',
10474:'stock unit if the employee does not continue performing substantial services for the tarp recipient for at least two years',
10475:'from the date of grant, other than due to the employee’s death or disability, or a change in control event',
10476:'as defined in 26 cfr 1.280g–1, q&a–27 through q&a–29 or as defined in 26 cfr 1.409a–3i5i with respect to the',
10477:'tarp recipient before the second anniversary of the date of grant. 5 nothing in paragraphs 1, 2, 3, and 4',
10478:'of this definition is intended to prevent the placement on such restricted stock or restricted stock unit of any additional',
10479:'restrictions, conditions, or limitations that are not inconsistent with the requirements of these paragraphs. most highly compensated employee. 1 in',
10480:'general. the terms ‘‘most highly compensated employee’’ or ‘‘most highly compensated employees’’ mean the employee or employees of the tarp',
10481:'recipient whose annual compensation is determined to be the highest among all employees of the tarp recipient, provided that, solely',
10482:'for purposes of identifying the employees who are subject to any rule applicable to both the seos and one or',
10483:'more of the most highly compensated employees of the tarp recipient, seos of the tarp recipient are excluded when identifying',
10484:'the most highly compensated employees. for this purpose, a former employee who is no longer employed as of the first',
10485:'date of the relevant fiscal year of the tarp recipient is not a most highly compensated employee unless it is',
10486:'reasonably anticipated that such employee will return to employment with the tarp recipient during such fiscal year. 2 application to',
10487:'new entities. for an entity that is created or organized in the same year that the entity becomes a tarp',
10488:'recipient, a most highly compensated employee for the first year includes the person that the tarp recipient determines will be',
10489:'the most highly compensated employee for the next year based upon a reasonable, good faith determination of the projected annual',
10490:'compensation of such person earned during that year. this 330 office of the secretary of the treasury determination must be',
10491:'made as of the later of the date the entity is created or organized or the date the entity becomes',
10492:'a tarp recipient, and must be made only once. however, a person need not yet be an employee to be',
10493:'treated as a most highly compensated employee, if it is reasonably anticipated that the person will become an employee of',
10494:'the tarp recipient during the first year. obligation. 1 definition. the term ‘‘obligation’’ means a requirement for, or an ability',
10495:'of, a tarp recipient to repay financial assistance received from treasury, as provided in the terms of the applicable financial',
10496:'instrument and related agreements, through the repayment of a debt obligation or the redemption or repurchase of an equity security,',
10497:'but not including warrants to purchase common stock of the tarp recipient. 2 examples. the following examples illustrate the provisions',
10498:'of paragraph 1 of this definition. example 1. tarp recipient sells $500 million of preferred stock to treasury, and provides',
10499:'warrants to treasury for the purchase of $75 million of common stock. the tarp recipient has an ability to redeem',
10500:'the preferred stock and thus maintains an outstanding obligation to treasury. example 2. same facts as example 1, except that',
10501:'tarp recipient redeems the $500 million of preferred stock, so that treasury holds only the $75 million of warrants to',
10502:'purchase common stock outstanding. tarp recipient does not maintain an outstanding obligation to treasury. example 3. tarp recipient sells $120',
10503:'million of securities backed by small business administrationguaranteed loans to treasury through the consumer and business lending initiative, and provides',
10504:'warrants to treasury for the purchase of $10 million of common stock. because the tarp recipient does not as a',
10505:'result of this transaction owe a debt obligation or have a requirement or right to redeem or repurchase an equity',
10506:'security other than the warrants to purchase common stock provided to the treasury, the tarp recipient does not have an',
10507:'outstanding obligation to treasury as a result of this transaction. peo. the term ‘‘peo’’ means the principal executive officer or',
10508:'an employee acting in a similar capacity. perquisite. the term ‘‘perquisite’’ means a ‘‘perquisite or other personal benefit’’ the amount',
10509:'of which is re § 30.1 quired to be included in the amount reported under item 402c2ixa of regulation s–k',
10510:'under the federal securities laws 17 cfr 229.402c2ixa column i of the summary compensation table all other compensation, modified to',
10511:'also include any such perquisite or other personal benefit provided to a most highly compensated employee subject to § 30.11b',
10512:'q–11. pfo. the term ‘‘pfo’’ means the principal financial officer or an employee acting in a similar capacity. primary regulatory',
10513:'agency. the term ‘‘primary regulatory agency’’ means the federal regulatory agency that has primary supervisory authority over the tarp recipient.',
10514:'for a tarp recipient that is a statechartered bank that does not have securities registered with the sec pursuant to',
10515:'the federal securities laws, the primary regulatory agency is the tarp recipient’s primary federal banking regulator. if a tarp recipient',
10516:'is not subject to the supervision of a federal regulatory agency, the term ‘‘primary regulatory agency’’ means the treasury. repayment.',
10517:'the term ‘‘repayment’’ means satisfaction of an obligation. retention award. 1 general definition. the term ‘‘retention award’’ means any payment',
10518:'to an employee, other than a payment of commission compensation, a payment made pursuant to a pension or retirement plan',
10519:'which is qualified or is intended within a reasonable period of time to be qualified under section 401 of the',
10520:'internal revenue code 26 u.s.c. 401, a payment made pursuant to a benefit plan, or a payment of a fringe',
10521:'benefit, overtime pay, or reasonable expense reimbursement that: i is not payable periodically to an employee for services performed by',
10522:'the employee at a regular hourly, daily, weekly, monthly, or similar periodic rate or would not be payable in such',
10523:'manner absent an elective deferral election; ii is contingent on the completion of a period of future service with the',
10524:'tarp recipient or the completion of a specific project or other activity of the tarp recipient; and 331 § 30.1',
10525:'iii is not based on the performance of the employee other than a requirement that the employee not be separated',
10526:'from employment for cause or the business activities or value of the tarp recipient. 2 new hires. with respect to',
10527:'newly hired employees, a payment that will be made only if the new hire continues providing services for a specified',
10528:'period generally constitutes a retention award. for example, a signing bonus that must be repaid unless the newly hired employee',
10529:'completes a certain period of service is a retention award. similarly, a ‘‘makewhole’’ agreement under which a newly hired employee',
10530:'is provided benefits intended to make up for benefits foregone at his former employer, where these new benefits are subject',
10531:'to a continued service period vesting requirement such as a continuation of the vesting period at the former employer, is',
10532:'a retention award. 3 deferred compensation plans. whether a benefit under a deferred compensation plan that is subject to a',
10533:'service vesting period is a retention award depends on all the facts and circumstances. however, to the extent an employee',
10534:'continues to accrue, or becomes eligible to accrue, a benefit under a plan the benefits under which have not been',
10535:'materially enhanced for a significant period of time prior to the employee becoming an seo or most highly compensated employee',
10536:'including through expansion of the eligibility for such plan, the benefits accrued generally will not be a retention award. however,',
10537:'to the extent the plan is amended to materially enhance the benefits provided under the plan or to make such',
10538:'employee eligible to participate in such plan, and such benefits are subject to a requirement of a continued period of',
10539:'service, such an amendment generally will be a retention award. sec. the term ‘‘sec’’ means the u.s. securities and exchange',
10540:'commission. senior executive officer or seo. 1 general definition. the term ‘‘senior executive officer’’ or ‘‘seo’’ means a ‘‘named executive',
10541:'officer’’ as that term is determined pursuant to instruction 1 to item 402a3 of regulation s–k under the federal securities',
10542:'laws 17 cfr 229.402a who is an employee of the tarp recipient. 31 cfr subtitle a 7–1–16 edition 2 application',
10543:'to smaller reporting company. a tarp recipient that is a smaller reporting company must identify seos pursuant to paragraph 1',
10544:'of this definition. such a tarp recipient must identify at least five seos, even if only three named executive officers',
10545:'are provided in the disclosure pursuant to item 402m2 of regulation s–k under the federal securities laws 17 cfr 229.402m2,',
10546:'provided that no employee must be identified as a seo if the employee’s total annual compensation does not exceed $100,000',
10547:'as defined in item 402a31 of regulation s–k under the federal securities laws 17 cfr 229.402a31. 3 application to private',
10548:'tarp recipients. a tarp recipient that does not have securities registered with the sec pursuant to the federal securities laws',
10549:'must identify seos in accordance with rules analogous to the rules in paragraph 1 of this definition. seo compensation plan.',
10550:'the term ‘‘seo compensation plan’’ means ‘‘plan’’ as that term is defined in item 402a6ii of regulation s–k under the',
10551:'federal securities laws 17 cfr 229.402a6ii, but only with regard to a seo compensation plan in which a seo participates.',
10552:'senior risk officer. the term ‘‘senior risk officer’’ means a senior risk executive officer or employee acting in a similar',
10553:'capacity. smaller reporting company. the term ‘‘smaller reporting company’’ means a ‘‘smaller reporting company’’ as that term is defined in',
10554:'item 10f of regulation s–k under the federal securities laws 17 cfr 229.10f. sunset date. the term ‘‘sunset date’’ means',
10555:'the date on which the authorities provided under eesa section 101 and 102 terminate, pursuant to eesa section 120, taking',
10556:'into account any extensions pursuant to eesa section 120b. tarp. the term ‘‘tarp’’ means the troubled asset relief program, established',
10557:'pursuant to eesa. tarp fiscal year. the term ‘‘tarp fiscal year’’ means a fiscal year of a tarp recipient, or',
10558:'the portion of a fiscal year of a tarp recipient, that is also a tarp period. tarp period. the term',
10559:'‘‘tarp period’’ means the period beginning with 332 office of the secretary of the treasury the tarp recipient’s receipt of',
10560:'any financial assistance and ending on the last date upon which any obligation arising from financial assistance remains outstanding disregarding',
10561:'any warrants to purchase common stock of the tarp recipient that the treasury may hold. tarp recipient. 1 general definition.',
10562:'the term ‘‘tarp recipient’’ means i any entity that has received or holds a commitment to receive financial assistance; and',
10563:'ii any entity that would be treated as the same employer as an entity receiving financial assistance based on the',
10564:'rules in sections 414b and 414c of the internal revenue code 26 u.s.c. 414b or c, but modified by substituting',
10565:'‘‘50%’’ for ‘‘80%’’ in each place it appears in section 414b or 414c and the accompanying regulations. however, for purposes',
10566:'of applying the aggregation rules to determine the applicable employer, the rules for brothersister controlled groups and combined groups are',
10567:'disregarded including disregarding the rules in section 1563a2 and a3 of the internal revenue code 26 u.s.c. 1563a2 and a3',
10568:'with respect to corporations and the parallel rules that are in 26 cfr 1.414c–2c with respect to other organizations conducting',
10569:'trades or businesses. 2 certain excluded entities. neither any entity receiving funds under tarp pursuant to section 109 of eesa',
10570:'nor any federal reserve bank as that term is used in the federal reserve act 12 u.s.c. 221 et seq.',
10571:'will be treated as a tarp recipient subject to section 111 of eesa and any rules and regulations promulgated thereunder.',
10572:'3 antiabuse rule. notwithstanding paragraph 1 of this definition, the term ‘‘tarp recipient’’ means any entity that has received, or',
10573:'holds a commitment to receive, financial assistance; and any entity related to such tarp recipient to the extent that the',
10574:'primary purpose for the creation or utilization of such entity is to avoid or evade any or all of the',
10575:'requirements of section 111 of eesa or these regulations. treasury. the term ‘‘treasury’’ means the u.s. department of the treasury.',
10576:'§ 30.2 valid employment contract. the term ‘‘valid employment contract’’ means a written employment contract that is: 1i a material',
10577:'contract as determined pursuant to item 601b10iiia of regulation s–k under the federal securities laws 17 cfr 229.601b10iiia; or ii',
10578:'a contract that would be deemed a material contract as determined pursuant to item 601b10iii of regulation s–k under the',
10579:'federal securities laws 17 cfr 229.601b10iii, but for the fact that the material contract relates to one or more employee',
10580:'who is not an executive officer; and 2 is enforceable under the law of the applicable jurisdiction. [74 fr 28405,',
10581:'june 15, 2009, as amended at 74 fr 63992, dec. 7, 2009] § 30.2 q–2: to what entities does this',
10582:'part apply? this part applies to any tarp recipient, provided that the requirements of sections 111b portions of § 30.4',
10583:'q–4, § 30.5 q–5 and § 30.7 q–7, as applicable, § 30.6 q–6, and § 30.8 q–8 through § 30.11',
10584:'q–11, and § 30.15 q–15, and section 111e § 30.13 q–13 apply only during the period during which any obligation',
10585:'to the federal government arising from financial assistance provided under the tarp remains outstanding. for a tarp recipient that has',
10586:'had an obligation to the federal government arising from financial assistance provided under the tarp, and no further financial assistance',
10587:'under the tarp, the requirements of section 111c including portions of § 30.4 q–4, § 30.5 q–5 and § 30.7',
10588:'q–7, as applicable and section 111d § 30.12 q–12 apply through the last day of the period during which that',
10589:'obligation remains outstanding; for a tarp recipient that has never had an obligation to the federal government arising from financial',
10590:'assistance provided under the tarp, the requirements of section 111c including portions of § 30.4 q–4, § 30.5 q–5 and',
10591:'§ 30.7 q–7, as applicable and section 111d § 30.12 q–12 apply through the last day of the tarp recipient’s',
10592:'fiscal year including the sunset date. for this purpose, an obligation includes the ownership by 333 § 30.3 the federal',
10593:'government of common stock of a tarp recipient. [74 fr 28405, june 15, 2009, as amended at 74 fr 63992,',
10594:'dec. 7, 2009] § 30.3 q–3: how are the seos and most highly compensated employeesidentified for purposes of compliance with',
10595:'this part? a identification. the seos for a year are the ‘‘named executive officers’’ who are employees and are identified',
10596:'in the tarp recipient’s annual report on form 10–k or annual meeting proxy statement for that year reporting the seos’',
10597:'compensation for the immediately preceding year. these employees are considered the seos throughout that entire year. for purposes of the',
10598:'standards in this part applicable to the most highly compensated employees, the determination of whether an employee is a most',
10599:'highly compensated employee in a current fiscal year looks back to the annual compensation for the last completed fiscal year',
10600:'without regard to whether the compensation is includible in the employee’s gross income for federal income tax purposes. b compliance.',
10601:'regardless of when during the current fiscal year the tarp recipient determines the seos or the most highly compensated employees,',
10602:'the tarp recipient must ensure that any of the seos or employees potentially subject to the requirements in this part',
10603:'for the current fiscal year complies with the requirements in this part as applicable. § 30.4 q–4: what actions are',
10604:'necessaryfor a tarp recipient to comply with the standards established under sections 111b3a, 111b3e, 111b3f and 111c of eesa evaluation',
10605:'of employee plans and potential to encourageexcessive risk or manipulation of earnings? a general rule. to comply with the standards',
10606:'established under sections 111b3a, 111b3e, 111b3f and 111c of eesa, a tarp recipient must establish a compensation committee by the',
10607:'later of ninety days after the closing date of the agreement between the tarp recipient and treasury or september 14,',
10608:'2009, and maintain a compensation committee during the 31 cfr subtitle a 7–1–16 edition remainder of the tarp period. if',
10609:'a compensation committee is already established before the later of the closing date or september 14, 2009, the tarp recipient',
10610:'must maintain its compensation committee. during the remainder of the tarp period after the later of ninety days after the',
10611:'closing date of the agreement between the tarp recipient and treasury or september 14, 2009, the compensation committee must: 1',
10612:'discuss, evaluate, and review at least every six months with the tarp recipient’s senior risk officers the seo compensation plans',
10613:'to ensure that the seo compensation plans do not encourage seos to take unnecessary and excessive risks that threaten the',
10614:'value of the tarp recipient; 2 discuss, evaluate, and review with senior risk officers at least every six months employee',
10615:'compensation plans in light of the risks posed to the tarp recipient by such plans and how to limit such',
10616:'risks; 3 discuss, evaluate, and review at least every six months the employee compensation plans of the tarp recipient to',
10617:'ensure that these plans do not encourage the manipulation of reported earnings of the tarp recipient to enhance the compensation',
10618:'of any of the tarp recipient’s employees; 4 at least once per tarp recipient fiscal year, provide a narrative description',
10619:'of how the seo compensation plans do not encourage the seos to take unnecessary and excessive risks that threaten the',
10620:'value of the tarp recipient, including how these seo compensation plans do not encourage behavior focused on shortterm results rather',
10621:'than longterm value creation, the risks posed by employee compensation plans and how these risks were limited, including how these',
10622:'employee compensation plans do not encourage behavior focused on shortterm results rather than longterm value creation, and how the tarp',
10623:'recipient has ensured that the employee compensation plans do not encourage the manipulation of reported earnings of the tarp recipient',
10624:'to enhance the compensation of any of the tarp recipient’s employees; and 5 certify the completion of the reviews of',
10625:'the seo compensation plans 334 office of the secretary of the treasury and employee compensation plans required under paragraphs a1,',
10626:'2, and 3 of this section. b exclusion of tarp recipients with no employees or no affected employees. for any',
10627:'period during which a tarp recipient has no employees, or has no seo or compensation plan subject to the review',
10628:'process, the tarp recipient is not subject to the requirements of paragraph a of this section. c application to private',
10629:'tarp recipients. the rules provided in paragraph a of this section are also applicable to tarp recipients that do not',
10630:'have securities registered with the sec pursuant to the federal securities laws. a tarp recipient that does not have securities',
10631:'registered with the sec pursuant to the federal securities laws and has received $25,000,000 or less in financial assistance is',
10632:'subject to paragraph a of this section, except that, in lieu of establishing and maintaining a compensation committee, such a',
10633:'tarp recipient is permitted to ensure that all the members of the board of directors carry out the duties of',
10634:'the compensation committee as described in paragraph a of this section. however, such a tarp recipient will be required to',
10635:'establish and maintain a compensation committee satisfying the requirements of paragraph a of this section for the first fiscal year',
10636:'following a fiscal year during which the tarp recipient either registers securities with the sec pursuant to the federal securities',
10637:'laws or has received more than $25,000,000 in financial assistance, and during subsequent years of the tarp period. d application',
10638:'to tarp recipients that have never had an outstanding obligation. for tarp recipients that have never had an outstanding obligation,',
10639:'only paragraphs a2, a4, a5 but for the narrative and certification requirements of a4 and a5, applied only to the',
10640:'requirements of paragraph a2, b and c of this § 30.4 q–4 shall apply. § 30.6 § 30.5 q–5: how',
10641:'does a tarp recipientcomply with the requirements under § 30.4 q–4 of this part that the compensation committee discuss, evaluate,',
10642:'and review the seo compensation plans and employee compensation plans to ensure thatthe seo compensation plans do not encourage the',
10643:'seos to take unnecessary and excessive risks that threaten the value of the tarp recipient, or that the employee compensation',
10644:'plans do not pose unnecessary risks to the tarp recipient? at least every six months, the compensation committee must discuss,',
10645:'evaluate, and review with the tarp recipient’s senior risk officers any risks including longterm as well as shortterm risks that',
10646:'the tarp recipient faces that could threaten the value of the tarp recipient. the compensation committee must identify the features',
10647:'in the tarp recipient’s seo compensation plans that could lead seos to take these risks and the features in the',
10648:'employee compensation plans that pose risks to the tarp recipient, including any features in the seo compensation plans and the',
10649:'employee compensation plans that would encourage behavior focused on short term results and not on longterm value creation. the compensation',
10650:'committed is required to limit these features to ensure that the seos are not encouraged to take risks that are',
10651:'unnecessary or excessive and that the tarp recipient is not unnecessarily exposed to risks. § 30.6 q–6: how does a',
10652:'tarp recipientcomply with the requirement under § 30.4 q–4 of this part that the compensation committee discuss, evaluate, and review',
10653:'the employee compensation plans to ensure that these plans do not encourage themanipulation of reported earnings of the tarp recipient',
10654:'to enhance the compensation of any of the tarp recipient’s employees? the compensation committee must discuss, evaluate, and review at',
10655:'least every six months the terms of each employee compensation plan and identify and eliminate the features in these plans',
10656:'that could encourage the manipulation of reported earnings of the tarp recipient to enhance the compensation of any employee. 335',
10657:'§ 30.7 § 30.7 q–7: how does a tarp recipientcomply with the certification and disclosure requirements under § 30.4 q–4',
10658:'of this part? a certification. the compensation committee must provide the certifications required by § 30.4 q–4 of this part',
10659:'stating that it has reviewed, with the tarp recipient’s senior risk officers, the seo compensation plans to ensure that these',
10660:'plans do not encourage seos to take unnecessary and excessive risks, the employee compensation plans to limit any unnecessary risks',
10661:'these plans pose to the tarp recipient, and the employee compensation plans to eliminate any features of these plans that',
10662:'would encourage the manipulation of reported earnings of the tarp recipient to enhance the compensation of any employee. for any',
10663:'period during which no obligation arising from financial assistance provided under the tarp remains outstanding, the requirements under this paragraph',
10664:'shall be modified to be consistent with § 30.4d q–4d. providing a statement similar to the following and in the',
10665:'manner provided in paragraphs c and d of this section, as applicable, would satisfy this standard: ‘‘the compensation committee certifies',
10666:'that: 1 it has reviewed with senior risk officers the senior executive officer seo compensation plans and has made all',
10667:'reasonable efforts to ensure that these plans do not encourage seos to take unnecessary and excessive risks that threaten the',
10668:'value of [identify tarp recipient]; 2 it has reviewed with senior risk officers the employee compensation plans and has made',
10669:'all reasonable efforts to limit any unnecessary risks these plans pose to the [identify tarp recipient]; and 3 it has',
10670:'reviewed the employee compensation plans to eliminate any features of these plans that would encourage the manipulation of reported earnings',
10671:'of [identify tarp recipient] to enhance the compensation of any employee.’’ b disclosure. at least once per tarp recipient fiscal',
10672:'year, the compensation committee must provide a narrative description identifying each seo compensation plan and explaining 31 cfr subtitle a',
10673:'7–1–16 edition how the seo compensation plan does not encourage the seos to take unnecessary and excessive risks that threaten',
10674:'the value of the tarp recipient. the compensation committee must also identify each employee compensation plan, explain how any unnecessary',
10675:'risks posed by the employee compensation plan have been limited, and further explain how the employee compensation plan does not',
10676:'encourage the manipulation of reported earnings to enhance the compensation of any employee. c location. for tarp recipients with securities',
10677:'registered with the sec pursuant to the federal securities law, the compensation committee must provide these certifications and disclosures in',
10678:'the compensation committee report required pursuant to item 407e of regulation s–k under the federal securities laws 17 cfr 229.407e',
10679:'and to treasury. these disclosures must be provided in the compensation committee report for any disclosure pertaining to any fiscal',
10680:'year any portion of which is a tarp period for a tarp recipient with an obligation, or for any disclosure',
10681:'pertaining to any fiscal year including a date on or before the sunset date for a tarp recipient that has',
10682:'never had an obligation. within 120 days of the completion of a fiscal year during any part of which is',
10683:'a tarp period for a tarp recipient with an obligation, or the completion of a fiscal year including a date',
10684:'on or before the sunset date for a tarp recipient that has never had an obligation, a tarp recipient that',
10685:'is a smaller reporting company must provide the certifications of the compensation committee to its primary regulatory agency and to',
10686:'treasury. d application to private tarp recipients. the rules provided in paragraphs a, b, and c of this section are',
10687:'also applicable to tarp recipients that do not have securities registered with the sec pursuant to the federal securities laws.',
10688:'within 120 days of the completion of the fiscal year during any part of which is a tarp period for',
10689:'a tarp recipient with an obligation, or the completion of a fiscal year including a date on or before the',
10690:'sunset date for a tarp recipient that has never had an obligation, a private tarp recipient 336 office of the',
10691:'secretary of the treasury must provide the certification of the compensation committee or board of directors, as applicable under §',
10692:'30.4 q– 4 to its primary regulatory agency and to treasury. § 30.8 q–8: what actions are necessaryfor a tarp',
10693:'recipient to complywith the standards established under section 111b3b of eesathe ‘‘clawback’’ provision requirement? to comply with the standards established',
10694:'under section 111b3b of eesa, a tarp recipient must ensure that any bonus payment made to a seo or the',
10695:'next twenty most highly compensated employees during the tarp period is subject to a provision for recovery or ‘‘clawback’’ by',
10696:'the tarp recipient if the bonus payment was based on materially inaccurate financial statements which includes, but is not limited',
10697:'to, statements of earnings, revenues, or gains or any other materially inaccurate performance metric criteria. whether a financial statement or',
10698:'performance metric criteria is materially inaccurate depends on all the facts and circumstances. however, for this purpose, a financial statement',
10699:'or performance metric criteria shall be treated as materially inaccurate with respect to any employee who knowingly engaged in providing',
10700:'inaccurate information including knowingly failing to timely correct inaccurate information relating to those financial statements or performance metrics. otherwise, with',
10701:'respect to a performance criteria, whether the inaccurate measurement of the performance or inaccurate application of the performance to the',
10702:'performance criteria is material depends on whether the actual performance or accurate application of the actual performance to the performance',
10703:'criteria is materially different from the performance required under the performance criteria or the inaccurate application of the actual performance',
10704:'to the performance criteria. the tarp recipient must exercise its clawback rights except to the extent it demonstrates that it',
10705:'is unreasonable to do so, such as, for example, if the expense of enforcing the rights would exceed the amount',
10706:'recovered. for the purpose of this section, a bonus payment is deemed to be § 30.9 made to an individual',
10707:'when the individual obtains a legally binding right to that payment. § 30.9 q–9: what actions are necessaryfor a tarp',
10708:'recipient to complywith the standards established under section 111b3c of eesathe prohibition on golden parachute payments? a prohibition on golden',
10709:'parachute payments. to comply with the standards established under section 111b3c of eesa, a tarp recipient must prohibit any golden',
10710:'parachute payment to a seo and any of the next five most highly compensated employees during the tarp period. a',
10711:'golden parachute payment is treated as paid at the time of departure and is equal to the aggregate present value',
10712:'of all payments made for a departure. thus, a golden parachute payment during the tarp period may include a right',
10713:'to amounts actually payable after the tarp period. b examples. the following examples illustrate the provisions of paragraph a of',
10714:'this section: example 1. employee a is a seo of a tarp recipient. employee a is entitled to a payment',
10715:'of three times his annual compensation upon an involuntary termination of employment or voluntary termination of employment for good reason,',
10716:'but such amount is not payable unless and until the tarp period expires with respect to tarp recipient. employee a',
10717:'terminates employment during the tarp period. because, for purposes of the prohibition on golden parachute payments, the payment is made',
10718:'at the time of departure, employee a may not obtain the right to the payment upon the termination of employment.',
10719:'example 2. employee b involuntarily terminated employment on july 1, 2008, at which time employee b was a seo of',
10720:'a financial institution. employee b’s employment agreement provided that if employee b were involuntarily terminated or voluntarily terminated employment for',
10721:'good reason, employee b would be entitled to a series of five equal annual payments. after the first payment, but',
10722:'before any subsequent payment, the entity became a tarp recipient. because, for purposes of the prohibition on golden parachute payments,',
10723:'all of the five payments are deemed to have occurred at termination of employment and because, in this case, termination',
10724:'of employment occurred before the beginning of the applicable tarp period, the payment of the four remaining payments due under',
10725:'the agreement 337 § 30.10 will not violate the requirements of this section. § 30.10 q–10: what actions are necessary',
10726:'for a tarp recipient to comply with section 111b3d of eesa the limitations on bonus payments? a general rule. to',
10727:'comply with section 111b3d of eesa, pursuant to the schedule under paragraph b of this section and subject to the',
10728:'exclusions under paragraph e of this section, a tarp recipient must prohibit the payment or accrual of any bonus payment',
10729:'during the tarp period to or by the employees identified pursuant to paragraph b of this section. b1 schedule. the',
10730:'prohibition required under paragraph a of this section applies as follows to: i the most highly compensated employee of any',
10731:'tarp recipient receiving less than $25,000,000 in financial assistance; ii at least the five most highly compensated employees of any',
10732:'tarp recipient receiving $25,000,000 but less than $250,000,000 in financial assistance; iii the seos and at least the ten next',
10733:'most highly compensated employees of any tarp recipient receiving $250,000,000 but less than $500,000,000 in financial assistance; and iv the',
10734:'seos and at least the twenty next most highly compensated employees of any tarp recipient receiving $500,000,000 or more in',
10735:'financial assistance. 2 changes in level of financial assistance. the determination of which schedule in paragraph b of this section',
10736:'is applicable to a tarp recipient during the tarp period is determined by the gross amount of all financial assistance',
10737:'provided to the tarp recipient, valued at the time the financial assistance was received. whether a tarp recipient’s financial assistance',
10738:'has increased during a fiscal year to the point in the schedule under paragraph b of this section that the',
10739:'seos or a greater number of the most highly compensated employees will be subject to the requirements under paragraph a',
10740:'of this section is determined as of the last day of the tarp recipient’s fiscal year, and the increase in',
10741:'coverage is effective for the subsequent fiscal year. 31 cfr subtitle a 7–1–16 edition 3 application to first year of',
10742:'financial assistance. for employers who become tarp recipients after june 15, 2009, the bonus payment limitation provision under this paragraph',
10743:'b does not apply to bonus payments paid or accrued by tarp recipients or their employees before the first date',
10744:'of the tarp period. certain bonus payments may relate to a service period beginning before and ending after the first',
10745:'date of the tarp period. in these circumstances, the employee will not be treated as having accrued the bonus payment',
10746:'on or after the first date of the tarp period if the bonus payment is reduced to reflect at least',
10747:'the portion of the service period that occurs on or after the first date of the tarp period. however, if',
10748:'the employee is a seo or most highly compensated employee at the time the amount would otherwise be paid, the',
10749:'bonus payment amount as reduced in accordance with the previous sentence still may not be paid until such time as',
10750:'bonus payments to that employee are permitted. c accrual. 1 general rule. whether an employee has accrued a bonus payment',
10751:'is determined based on the facts and circumstances. an accrual may include the granting of service credit whether toward the',
10752:'calculation of the benefit or any vesting requirement or credit for the compensation received or that otherwise would have been',
10753:'received during the period the employee was subject to the restriction under paragraph a of this section. for application of',
10754:'this rule to the fiscal year including june 15, 2009, see § 30.17 q–17. 2 payments or accruals after the',
10755:'employee is no longer a seo or most highly compensated employee. if after the employee is no longer a seo',
10756:'or most highly compensated employee, the employee is paid a bonus payment or provided a legally binding right to a',
10757:'bonus payment that is based upon services performed or compensation received during the period the employee was a seo or',
10758:'most highly compensated employee, the employee will be treated as having accrued such bonus payment during the period the employee',
10759:'was a seo or most highly compensated employee. for example, if the employee is retroactively granted service credit under an',
10760:'incentive plan whether for 338 office of the secretary of the treasury vesting or benefit calculation purposes for the period',
10761:'in which the employee was a seo or most highly compensated employee, the employee will be treated as having accrued',
10762:'that benefit during the period the employee was a seo or most highly compensated employee. 3 multiyear service periods. certain',
10763:'bonus payments may relate to a multi year service period, during some portion of which the employee is a seo',
10764:'or most highly compensated employee subject to paragraph a of this section, and during some portion of which the employee',
10765:'is not. in these circumstances, the employee will not be treated as having accrued the bonus payment during the period',
10766:'the employee was a seo or most highly compensated employee if the bonus payment is at least reduced to reflect',
10767:'the portion of the service period that the employee was a seo or most highly compensated employee. if the employee',
10768:'is a seo or most highly compensated employee at the time the net bonus payment amount after such reduction would',
10769:'otherwise be paid, the amount still may not be paid until such time as bonus payments to that employee are',
10770:'permitted. d examples. the following examples illustrate the rules of paragraphs a through c of this section: example 1. employee',
10771:'a is a seo of a tarp recipient in 2010, but not in 2011. the tarp recipient maintains an annual',
10772:'bonus program, generally paying bonus payments in march of the following year. employee a may not be paid a bonus',
10773:'payment in 2010 for services performed in 2009 or any other year. in addition, employee a may not be paid',
10774:'a bonus payment in 2011 to the extent such bonus payment is based on services performed in 2010. example 2.',
10775:'same facts as in example 1, provided further that employee a receives a salary increase for 2011. the salary increase',
10776:'equals the same percentage as similarly situated executive officers, with an additional percentage increase which, over the course of twelve',
10777:'months, equals the bonus that would have been payable to employee a in 2011 for services performed in 2010, except',
10778:'for application of paragraph a of this section. under these facts and circumstances, the additional percentage increase will be treated',
10779:'as a bonus payment accrued in 2010 and employee a may not be paid this bonus payment. example 3. same',
10780:'facts as in example 1, provided further that on march 1, 2011, employee a is granted a stock option under',
10781:'the § 30.10 tarp recipient stock incentive plan with a value approximately equal to the bonus that would have been',
10782:'payable to employee a in 2011 for services performed in 2010, except for application of paragraph a of this section.',
10783:'other similarly situated employee not covered by the bonus limitation for 2010 do not receive such a grant. under these',
10784:'facts and circumstances, the stock option grant will be treated as a bonus payment accrued in 2010 and will not',
10785:'be permitted to be paid to employee a. example 4. employee b is not a seo or a most highly',
10786:'compensated employee of a tarp recipient during 2009. on july 1, 2009, employee b is granted the right to a',
10787:'bonus payment of $50,000 if employee b is employed by the tarp recipient through july 1, 2011 two years. employee',
10788:'b is a seo of a tarp recipient during 2010, but is not a seo or a most highly compensated',
10789:'employee of the tarp recipient during 2011. employee b is employed by the tarp recipient on july 1, 2011. thus,',
10790:'employee b was a seo or most highly compensated employee during one half of the twoyear required service period. provided',
10791:'that employee b is paid not more than half of the otherwise payable bonus payment, or $25,000, employee b will',
10792:'not be treated as having accrued a bonus payment while employee b was a seo or a most highly compensated',
10793:'employee. e exclusions—1 longterm restricted stock—i general rule. the tarp recipient is permitted to award long term restricted stock to',
10794:'the employees whose compensation is limited according to the schedule under paragraph b of this section, provided that the value',
10795:'of this grant may not exceed one third of the employee’s annual compensation as determined for that fiscal year that',
10796:'is, not using the lookback method for the prior year. for purposes of this paragraph, in determining an employee’s annual',
10797:'compensation, all equity based compensation granted in fiscal years ending after june 15, 2009 will only be included in the',
10798:'calculation in the year in which it is granted at its total fair market value on the grant date, and',
10799:'all equitybased compensation granted in fiscal years ending prior to june 15, 2009 will not be included in the calculation',
10800:'of annual compensation for any subsequent fiscal year. for purposes of this paragraph, in determining the value of the longterm',
10801:'restricted stock grant, the longterm restricted stock granted in accordance with this paragraph will only be included in the calculation',
10802:'in the year in 339 § 30.10 which the restricted stock is granted at its total fair market value on',
10803:'the grant date. ii example. during 2008, employee a receives compensation of $1 million salary and a $1,200,000 longterm restricted',
10804:'stock grant subject to a threeyear vesting period. during 2009, employee a received compensation of $1 million salary and no',
10805:'grant of longterm restricted stock. during 2010, employee a receives compensation of $600,000 salary and a $300,000 longterm restricted stock',
10806:'grant subject to a threeyear vesting period. under the general sec compensation disclosure rules used to define annual compensation in',
10807:'§ 30.1 q–1 of this part, the compensation related to the longterm restricted stock grants would be allocated over the',
10808:'vesting period. assume for this purpose, that for 2010, $400,000 of the 2008 longterm restricted stock grant is allocated as',
10809:'compensation, and $100,000 of the 2010 longterm restricted stock grant is allocated as compensation, so that the total annual compensation',
10810:'is $1,100,000 $600,000 salary + $400,000 + $100,000. however, for purposes of determining employee a’s annual compensation to apply the',
10811:'limit on the value of the longterm restricted stock that may be granted to employee a in 2010, the entire',
10812:'$300,000 value of the 2010 grant is included but the $400,000 value attributed to the 2008 grant is excluded. accordingly,',
10813:'employee a’s adjusted annual compensation is $900,000 $1,100,000 ¥ $100,000 + $300,000 ¥ $400,000. in addition, the entire fair market',
10814:'value of the 2010 longterm restricted stock grant is included for purposes of determining whether the limit has been exceeded.',
10815:'because the $300,000 adjusted value of the longterm restricted stock grant does not exceed one third of the $900,000 adjusted',
10816:'annual compensation, the grant complies with paragraph e1i. 2 legally binding right under valid employment contracts—i general rule. the prohibition',
10817:'under paragraph a of this section does not apply to bonus payments required to be paid under a valid employment',
10818:'contract if the employee had a legally binding right under the contract to a bonus payment as of february 11,',
10819:'2009. for purposes of determining whether an employee had a legally binding right to a bonus payment, see 26 cfr',
10820:'1.409a–1bi. in addition, the bonus payment must be made in accordance with the terms of the contract as of february',
10821:'11, 2009 which may include application of an elective deferral election under a qualified retirement plan or a nonqualified de31',
10822:'cfr subtitle a 7–1–16 edition ferred compensation plan, such that any subsequent amendment to the contract to increase the amount',
10823:'payable, accelerate any vesting conditions, or otherwise materially enhance the benefit available to the employee under the contract will result',
10824:'in the bonus payment being treated as not made under the employment contract executed on or before february 11, 2009.',
10825:'however, amendment of a valid employment contract executed on or before february 11, 2009 under which an employee has a',
10826:'legally binding right to a bonus payment to reduce the amount of the bonus payment or to enhance or include',
10827:'servicebased or performance based vesting requirements or holding period requirements will not result in this treatment. the amended employment contract',
10828:'would still be deemed a valid employment contract and the employee would still be treated as having a legally binding',
10829:'right to the bonus payment under the original employment contract. the tarp recipient and the employees of the tarp recipient',
10830:'should be cognizant of the restrictions under section 409a of the internal revenue code 26 u.s.c. 409a in the case',
10831:'of an amendment described in the preceding sentence. ii examples. the following examples illustrate the provisions of this paragraph 2.',
10832:'example 1. tarp recipient sponsors a written restricted stock unit plan. under the plan, restricted stock units are traditionally granted',
10833:'each july 1, and are subject to a threeyear vesting requirement. employee a, a seo of tarp recipient, received grants',
10834:'on july 1, 2007, july 1, 2008, and july 1, 2009. the july 1, 2007 and july 1, 2008 grants',
10835:'are excluded from the limitation on payments, because although the awards were subject to a continuing service vesting requirement, employee',
10836:'a retained a legally binding right to the restricted stock units as of february 11, 2009. however, regardless of the',
10837:'fact that the restricted stock unit program was in existence on february 11, 2009, employee a did not retain a',
10838:'legally binding right to a restricted stock unit for 2009 as of february 11, 2009, but rather obtained the legally',
10839:'binding right only when the restricted stock unit was granted on july 1, 2009. accordingly, the july 1, 2009 grant',
10840:'is subject to the limitation and is not permitted to be accrued or paid unless such grant complies with the',
10841:'exception for certain grants of longterm restricted stock. 340 office of the secretary of the treasury example 2. tarp recipient',
10842:'sponsors an annual bonus program documented in a written plan. under the bonus program, the board of directors retains the',
10843:'discretion to eliminate or reduce the bonus of any employee in the bonus pool. employees b and c, both seos,',
10844:'are in the bonus pool for 2008. on january 15, 2009, the compensation committee determines the bonuses to which the',
10845:'employees of the division in which employee b works are entitled, and awards employee b a $10,000 bonus payable on',
10846:'june 1. employee b has a legally binding right to the bonus as of february 11, 2009 and payment of',
10847:'the bonus is not subject to the limitation. however, as of february 11, 2009, the board of directors has not',
10848:'met to determine which employees of the division in which employee c works will be entitled to a bonus or',
10849:'the amount of such bonus. accordingly, employee c did not have a legally binding right to a bonus as of',
10850:'february 11, 2009 and may be subject to the bonus payment limitation. example 3. tarp recipient sponsors a written stock',
10851:'option plan under which stock options may be granted to seos designated by the compensation committee. designations and grants typically',
10852:'occur at a meeting in august of every year, and no meeting occurred in 2009 before august. regardless of the',
10853:'existence of the general plan, no seo had a legally binding right to a stock option grant for 2009 as',
10854:'of february 11, 2009 because no grants had been made under the plan. accordingly, any 2009 grant will be subject',
10855:'to the limitation and is not permitted to be made. example 4. employee d is an seo of a tarp',
10856:'recipient. under employee d’s written employment agreement executed before february 11, 2009, employee d is entitled to the total of',
10857:'whatever bonuses are made available to employee e and employee f. as of february 11, 2009, employee e had a',
10858:'legally binding right to a $100,000 bonus. employees e and f are never at any time seos or highly compensated',
10859:'employees subject to the limitation. as of february 11, 2009, employee f had no legally binding right to a bonus,',
10860:'but was eligible to participate in a bonus pool and was ultimately awarded a bonus of $50,000. as of february',
10861:'11, 2009, employee d had a legally binding right to a $100,000 bonus, so that bonus is not subject to',
10862:'the limitation. however, as of february 11, 2009, employee d did not have a legally binding right to the additional',
10863:'$50,000 bonus, so that bonus is subject to the bonus payment limitation and, if not paid before june 15, 2009',
10864:'is not permitted to be paid. f application to private tarp recipients. the rules set forth in this section are',
10865:'also applicable to tarp recipients that do not have securities registered § 30.11 with the sec pursuant to the federal',
10866:'securities laws. § 30.11 q–11: are tarp recipients required to meet any other standardsunder the executive compensationand corporate governance standards',
10867:'in section 111 of eesa? a approval of compensation payments to, and compensation structures for, certain employees of tarp recipients',
10868:'receiving exceptional financial assistance. for any period during which a tarp recipient is designated as a tarp recipient that has',
10869:'received exceptional financial assistance, the tarp recipient must obtain the approval by the special master of all compensation payments to,',
10870:'and compensation structures for, seos and most highly compensated employees subject to paragraph b of § 30.10 q–10. tarp recipients',
10871:'that receive exceptional financial assistance must also receive approval by the special master for all compensation structures for other employees',
10872:'who are executive officers as defined under the securities and exchange act, rule 3b–7 or one of the 100 most',
10873:'highly compensated employees of a tarp recipient receiving exceptional assistance or both, who are not subject to the bonus limitations',
10874:'under § 30.10 q–10. for this purpose, compensation payments and compensation structures may include awards or other rights to compensation',
10875:'which an employee has already received but not yet been paid or, in some instances, fully accrued. accordingly, the special',
10876:'master has the authority to require that such compensation payments or compensation structures be altered to meet the standards set',
10877:'forth in § 30.16 q–16. however, this approval requirement is not applicable to payments that are not subject to paragraph',
10878:'a of § 30.10 q–10 due to the application of paragraph e2 of § 30.10 q–10 or the effective date',
10879:'provisions of § 30.17 q–17, though the special master will take such payments into account in reviewing the compensation structure',
10880:'and amounts payable, as applicable, that are subject to review. notwithstanding any of the foregoing, approval is not required with',
10881:'respect to an employee not subject to the bonus payment limitations to the extent that the employee’s annual compensation, as',
10882:'modified 341 § 30.12 in § 30.16 q–16 to include certain deferred compensation and pension accruals but to disregard any',
10883:'grant of long term restricted stock, is limited to $500,000 or less, and any further compensation is provided in the',
10884:'form of longterm restricted stock. for details, see § 30.16 q–16. b perquisite disclosure—1 general rule. tarp recipients must annually',
10885:'disclose during the tarp period any perquisite whose total value for the tarp recipient’s fiscal year exceeds $25,000 for each',
10886:'of the seos and most highly compensated employees that are subject to paragraph a of § 30.10 q– 10. tarp',
10887:'recipients must provide a narrative description of the amount and nature of these perquisites, the recipient of these perquisites, and',
10888:'a justification for offering these perquisites including a justification for offering the perquisite, and not only for offering the perquisite',
10889:'with a value that exceeds $25,000. such disclosure must be provided within 120 days of the completion of a fiscal',
10890:'year any part of which is a tarp period. 2 location. a tarp recipient must provide this disclosure to treasury',
10891:'and to its primary regulatory agency. c compensation consultant disclosure— 1 general rule. the compensation committee of the tarp recipient',
10892:'must provide annually a narrative description of whether the tarp recipient, the board of directors of the tarp recipient, or',
10893:'the compensation committee has engaged a compensation consultant; and all types of services, including noncompensation related services, the compensation consultant',
10894:'or any of its affiliates has provided to the tarp recipient, the board, or the compensation committee during the past',
10895:'three years, including any ‘‘benchmarking’’ or comparisons employed to identify certain percentile levels of compensation for example, entities used for',
10896:'benchmarking and a justification for using these entities and the lowest percentile level proposed for compensation. such disclosure must be',
10897:'provided within 120 days of the completion of a fiscal year any part of which is a tarp period. 2',
10898:'application to tarp recipients not required to maintain compensation committees. for those tarp recipients not 31 cfr subtitle a 7–1–16',
10899:'edition required to establish and maintain compensation committees under § 30.4c q–4, the board of directors must provide the disclosure',
10900:'under § 30.4c1. 3 location. a tarp recipient must provide this disclosure to treasury and to its primary regulatory agency.',
10901:'d prohibition on grossups. except as explicitly permitted under this part, tarp recipients are prohibited from providing formally or informally',
10902:'grossups to any of the seos and next twenty most highly compensated employees during the tarp period. for this purpose,',
10903:'providing a grossup includes providing a right to a payment of such a grossup at a future date, for example',
10904:'a date after the tarp period. § 30.12 q–12: what actions are necessary for a tarp recipient to comply with',
10905:'section 111d of eesa theexcessive or luxury expenditurespolicy requirement? to comply with section 111d of eesa, by the later of',
10906:'ninety days after the closing date of the agreement between the tarp recipient and treasury or september 14, 2009, the',
10907:'board of directors of the tarp recipient must adopt an excessive or luxury expenditures policy, provide this policy to treasury',
10908:'and its primary regulatory agency, and post the text of this policy on its internet web site, if the tarp',
10909:'recipient maintains a company web site. after adoption of the policy, the tarp recipient must maintain the policy during the',
10910:'remaining tarp period if the tarp recipient has an obligation, or through the last day of the tarp recipient’s fiscal',
10911:'year including the sunset date if the tarp recipient has never had an obligation. if, after adopting an excessive or',
10912:'luxury expenditures policy, the board of directors of the tarp recipient makes any material amendments to this policy, within ninety',
10913:'days of the adoption of the amended policy, the board of directors must provide the amended policy to treasury and',
10914:'its primary regulatory agency and post the amended policy on its internet web site, if the tarp recipient maintains a',
10915:'company web site. this disclosure must continue through the tarp period if the tarp recipient has an obligation, or through',
10916:'the last day of the tarp recipient’s fiscal 342 office of the secretary of the treasury year that includes the',
10917:'sunset date if the tarp recipient has never had an obligation. § 30.13 q–13: what actions are necessary for a',
10918:'tarp recipient to comply with section 111e of eesa theshareholder resolution on executive compensation requirement? as provided in section 111e',
10919:'of eesa, any proxy or consent or authorization for an annual or other meeting of the shareholders of any tarp',
10920:'recipient that occurs during the tarp period must permit a separate shareholder vote to approve the compensation of executives, as',
10921:'required to be disclosed pursuant to the federal securities laws including the compensation discussion and analysis, the compensation tables, and',
10922:'any related material. to meet this standard, a tarp recipient must comply with any rules, regulations, or guidance promulgated by',
10923:'the sec that are applicable to the tarp recipient. [74 fr 63992, dec. 7, 2009] § 30.14 q–14: how does',
10924:'section 111 of eesa operate in connection with an acquisition, merger, or reorganization? a special rules for acquisitions, mergers, or',
10925:'reorganizations. in the event that a tarp recipient target is acquired by an entity that is not an affiliate of',
10926:'the target acquirer in an acquisition of any form, including a purchase of substantially all of the assets of the',
10927:'target, such that the acquirer after the transaction would have been treated as a tarp recipient if the target had',
10928:'received the tarp funds immediately after the transaction, acquirer will not become subject to section 111 of eesa merely as',
10929:'a result of the acquisition. if the acquirer is not subject to section 111 of eesa immediately after the transaction,',
10930:'then any employees of the acquirer immediately after the transaction including target employees who were seos or most highly compensated',
10931:'employees immediately prior to the transaction and became acquirer employees as a result of the transaction will not be subject',
10932:'to section 111 of eesa. b antiabuse rule. notwithstanding the provisions of paragraph a of this § 30.15 section, if',
10933:'the primary purpose of a transaction involving the acquisition, in any form, of a tarp recipient is to avoid or',
10934:'evade the application of any of the requirements of section 111 of eesa, the acquirer will be treated as a',
10935:'tarp recipient immediately upon such acquisition. in such a case, the seos and the most highly compensated employees to whom',
10936:'any of the requirements of section 111 of eesa and this interim final rule apply shall be redetermined as of',
10937:'the date of the acquisition. the redetermined seos and most highly compensated employees of the postacquisition acquirer shall consist of',
10938:'the peo and pfo of the postacquisition acquirer, plus the applicable number of next most highly compensated employees determined by',
10939:'aggregating the postacquisition employees of the acquirer to include the pre acquisition employees of the target employed by the acquirer,',
10940:'or anticipated to be employed by the acquirer, and ranking such employees in order of compensation for the immediately preceding',
10941:'fiscal year of the preacquisition target or preacquisition acquirer, as appropriate. in the case of an asset acquisition, the entity',
10942:'or entities to whom the target’s assets are transferred shall be treated as the direct recipient of the financial assistance',
10943:'for purposes of determining which other related entities are treated, in the aggregate, as the tarp recipient under the definition',
10944:'of ‘‘tarp recipient’’ in § 30.1 q–1. § 30.15 q–15: what actions are necessary for a tarp recipient to comply',
10945:'with certification requirements of section 111b4 of eesa? a certification requirements—1 general. to comply with section 111b4 of eesa, the',
10946:'peo and the pfo of the tarp recipient must provide the following certifications with respect to the compliance of the',
10947:'tarp recipient with section 111 of eesa as implemented under this part: 2 first fiscal year certification. i within ninety',
10948:'days of the completion of the first annual fiscal year of the tarp recipient any portion of which is a',
10949:'tarp period, the peo and the pfo of the tarp recipient must provide 343 § 30.15 certifications similar to the',
10950:'model provided in appendix a to this section. ii if the first annual fiscal year of a tarp recipient any',
10951:'portion of which is a tarp period ends within thirty days after the closing date of the applicable agreement between',
10952:'the tarp recipient and treasury, the tarp recipient shall have an additional sixty days beginning on the day after the',
10953:'end of the fiscal year during which it can establish the compensation committee, if not already established, and during which',
10954:'the compensation committee shall meet with senior risk officers to discuss, review, and evaluate the seo compensation plans and employee',
10955:'compensation plans in accordance with § 30.4 q–4 of this part. the certifications of the peo and the pfo of',
10956:'the tarp recipient must be amended to reflect the timing of the establishment and reviews of the compensation committee. 3',
10957:'years following first fiscal year certification. within ninety days of the completion of each tarp fiscal year of the tarp',
10958:'recipient after the first tarp fiscal year, the peo and the pfo of the tarp recipient must provide a certification',
10959:'similar to the model provided in appendix b to this section. 4 location. a tarp recipient with securities registered with',
10960:'the sec pursuant to the federal securities law must provide these certifications as an exhibit pursuant to item 601b99i of',
10961:'regulation s–k under the federal securities laws 17 cfr 229.601b99i to the tarp recipient’s annual report on form 10–k and',
10962:'to treasury. to the extent that the peo or the pfo of the tarp recipient is unable to provide any',
10963:'of these certifications in a timely manner, the peo or the pfo must provide treasury an explanation of the reason',
10964:'such certification has not been provided. these certifications are in addition to the compensation committee certifications required by § 30.5',
10965:'q–5 of this part. 5 application to private tarp recipients. the rules provided in this section are also applicable to',
10966:'tarp recipients that do not have securities registered with the sec pursuant to the federal securities laws, except that the',
10967:'certifications under appendix a, paragraph 31 cfr subtitle a 7–1–16 edition x and appendix b, paragraph x of this section',
10968:'are not required for such tarp recipients. a private tarp recipient must provide these certifications to its primary regulatory agency',
10969:'and to treasury. 6 application to tarp recipients that have never had an obligation. for those tarp recipients that have',
10970:'never had an obligation, the peo and pfo must provide the certifications pursuant to this paragraph a only with respect',
10971:'to the requirements applicable to a tarp recipient that has never had an obligation generally certain compensation committee reviews of',
10972:'employee compensation plans and the issuance of, and compliance with, an excessive or luxury expenses policy. b recordkeeping requirements. the',
10973:'tarp recipient must preserve appropriate documentation and records to substantiate each certification required under paragraph a of this section for',
10974:'a period of not less than six years after the date of the certification, the first two years in an',
10975:'easily accessible place. the tarp recipient must furnish promptly to treasury legible, true, complete, and current copies of the documentation',
10976:'and records that are required to be preserved under paragraph b of this section that are requested by any representative',
10977:'of treasury. c penalties for making or providing false or fraudulent statements. any individual or entity that provides information or',
10978:'makes a certification to treasury pursuant to the interim final rule or as required pursuant to 31 cfr part 30',
10979:'may be subject to 18 u.s.c. 1001, which generally prohibits the making of any false or fraudulent statement in a',
10980:'matter within the jurisdiction of the federal government. upon receipt of information indicating that any individual or entity has violated',
10981:'any provision of title 18 of the u.s. code or other provision of federal law, treasury shall refer such information',
10982:'to the department of justice and the special inspector general for the troubled asset relief program. appendix a to §',
10983:'30.15—model certification for first fiscal year certification ‘‘i, [identify certifying individual], certify, based on my knowledge, that: 344 office of',
10984:'the secretary of the treasury i the compensation committee of [identify tarp recipient] has discussed, reviewed, and evaluated with senior',
10985:'risk officers at least every six months during the period beginning on the later of september 14, 2009, or ninety',
10986:'days after the closing date of the agreement between the tarp recipient and treasury and ending with the last day',
10987:'of the tarp recipient’s fiscal year containing that date the applicable period, the senior executive officer seo compensation plans and',
10988:'the employee compensation plans and the risks these plans pose to [identify tarp recipient]; ii the compensation committee of [identify',
10989:'tarp recipient] has identified and limited during the applicable period any features of the seo compensation plans that could lead',
10990:'seos to take unnecessary and excessive risks that could threaten the value of [identify tarp recipient], and during that same',
10991:'applicable period has identified any features of the employee compensation plans that pose risks to [identify tarp recipient] and has',
10992:'limited those features to ensure that [identify tarp recipient] is not unnecessarily exposed to risks; iii the compensation committee has',
10993:'reviewed, at least every six months during the applicable period, the terms of each employee compensation plan and identified any',
10994:'features of the plan that could encourage the manipulation of reported earnings of [identify tarp recipient] to enhance the compensation',
10995:'of an employee, and has limited any such features; iv the compensation committee of [identify tarp recipient] will certify to',
10996:'the reviews of the seo compensation plans and employee compensation plans required under i and iii above; v the compensation',
10997:'committee of [identify tarp recipient] will provide a narrative description of how it limited during any part of the most',
10998:'recently completed fiscal year that included a tarp period the features in a seo compensation plans that could lead seos',
10999:'to take unnecessary and excessive risks that could threaten the value of [identify tarp recipient]; b employee compensation plans that',
11000:'unnecessarily expose [identify tarp recipient] to risks; and c employee compensation plans that could encourage the manipulation of reported earnings',
11001:'of [identify tarp recipient] to enhance the compensation of an employee; vi [identify tarp recipient] has required that bonus payments,',
11002:'as defined in the regulations and guidance established under section 111 of eesa bonus payments, of the seos and twenty',
11003:'next most highly compensated employees be subject to a recovery or ‘‘clawback’’ provision during any part of the most recently',
11004:'completed fiscal year that was a tarp period if the bonus payments § 30.15 were based on materially inaccurate financial',
11005:'statements or any other materially inaccurate performance metric criteria; vii [identify tarp recipient] has prohibited any golden parachute payment, as',
11006:'defined in the regulations and guidance established under section 111 of eesa, to an seo or any of the next',
11007:'five most highly compensated employees during the period beginning on the later of the closing date of the agreement between',
11008:'the tarp recipient and treasury or june 15, 2009 and ending with the last day of the tarp recipient’s fiscal',
11009:'year containing that date; viii [identify tarp recipient] has limited bonus payments to its applicable employees in accordance with section',
11010:'111 of eesa and the regulations and guidance established thereunder during the period beginning on the later of the closing',
11011:'date of the agreement between the tarp recipient and treasury or june 15, 2009 and ending with the last day',
11012:'of the tarp recipient’s fiscal year containing that date, [for recipients of exceptional assistance: and has received or is in',
11013:'the process of receiving approvals from the office of the special master for tarp executive compensation for compensation payments and',
11014:'structures as required under the regulations and guidance established under section 111 of eesa, and has not made any payments',
11015:'inconsistent with those approved payments and structures]; ix the board of directors of [identify tarp recipient] has established an excessive',
11016:'or luxury expenditures policy, as defined in the regulations and guidance established under section 111 of eesa, by the later',
11017:'of september 14, 2009, or ninety days after the closing date of the agreement between the tarp recipient and treasury;',
11018:'this policy has been provided to treasury and its primary regulatory agency; [identify tarp recipient] and its employees have complied',
11019:'with this policy during the applicable period; and any expenses that, pursuant to this policy, required approval of the board',
11020:'of directors, a committee of the board of directors, an seo, or an executive officer with a similar level of',
11021:'responsibility were properly approved; x [identify tarp recipient] will permit a nonbinding shareholder resolution in compliance with any applicable federal',
11022:'securities rules and regulations on the disclosures provided under the federal securities laws related to seo compensation paid or accrued',
11023:'during the period beginning on the later of the closing date of the agreement between the tarp recipient and treasury',
11024:'or june 15, 2009 and ending with the last day of the tarp recipient’s fiscal year containing that date; xi',
11025:'[identify tarp recipient] will disclose the amount, nature, and justification for the offering during the period beginning on the 345',
11026:'§ 30.15 later of the closing date of the agreement between the tarp recipient and treasury or june 15, 2009',
11027:'and ending with the last day of the tarp recipient’s fiscal year containing that date of any perquisites, as defined',
11028:'in the regulations and guidance established under section 111 of eesa, whose total value exceeds $25,000 for any employee who',
11029:'is subject to the bonus payment limitations identified in paragraph viii; xii [identify tarp recipient] will disclose whether [identify tarp',
11030:'recipient], the board of directors of [identify tarp recipient], or the compensation committee of [tarp recipient] has engaged during the',
11031:'period beginning on the later of the closing date of the agreement between the tarp recipient and treasury or june',
11032:'15, 2009 and ending with the last day of the tarp recipient’s fiscal year containing that date, a compensation consultant;',
11033:'and the services the compensation consultant or any affiliate of the compensation consultant provided during this period; xiii [identify tarp',
11034:'recipient] has prohibited the payment of any grossups, as defined in the regulations and guidance established under section 111 of',
11035:'eesa, to the seos and the next twenty most highly compensated employees during the period beginning on the later of',
11036:'the closing date of the agreement between the tarp recipient and treasury or june 15, 2009 and ending with the',
11037:'last day of the tarp recipient’s fiscal year containing that date; xiv [identify tarp recipient] has substantially complied with all',
11038:'other requirements related to employee compensation that are provided in the agreement between [identify tarp recipient] and treasury, including any',
11039:'amendments; xv [identify tarp recipient] has submitted to treasury a complete and accurate list of the seos and the twenty',
11040:'next most highly compensated employees for the current fiscal year and the most recently completed fiscal year, with the nonseos',
11041:'ranked in descending order of level of annual compensation, and with the name, title, and employer of each seo and',
11042:'most highly compensated employee identified; and[.] xvi i understand that a knowing and willful false or fraudulent statement made in',
11043:'connection with this certification may be punished by fine, imprisonment, or both. see, for example, 18 u.s.c. 1001.’’ appendix b',
11044:'to § 30.15—model certification for years following first fiscal year certification ‘‘i, [identify certifying individual], certify, based on my knowledge,',
11045:'that: i the compensation committee of [identify tarp recipient] has discussed, reviewed, and evaluated with senior risk officers at least',
11046:'every six months during any part of the most recently completed fiscal year that was 31 cfr subtitle a 7–1–16',
11047:'edition a tarp period, senior executive officer seo compensation plans and employee compensation plans and the risks these plans pose',
11048:'to [identify tarp recipient]; ii the compensation committee of [identify tarp recipient] has identified and limited during any part of',
11049:'the most recently completed fiscal year that was a tarp period any features of the seo compensation plans that could',
11050:'lead seos to take unnecessary and excessive risks that could threaten the value of [identify tarp recipient] and has identified',
11051:'any features of the employee compensation plans that pose risks to [identify tarp recipient] and has limited those features to',
11052:'ensure that [identify tarp recipient] is not unnecessarily exposed to risks; iii the compensation committee has reviewed, at least every',
11053:'six months during any part of the most recently completed fiscal year that was a tarp period, the terms of',
11054:'each employee compensation plan and identified any features of the plan that could encourage the manipulation of reported earnings of',
11055:'[identify tarp recipient] to enhance the compensation of an employee, and has limited any such features; iv the compensation committee',
11056:'of [identify tarp recipient] will certify to the reviews of the seo compensation plans and employee compensation plans required under',
11057:'i and iii above; v the compensation committee of [identify tarp recipient] will provide a narrative description of how it',
11058:'limited during any part of the most recently completed fiscal year that was a tarp period the features in a',
11059:'seo compensation plans that could lead seos to take unnecessary and excessive risks that could threaten the value of [identify',
11060:'tarp recipient]; b employee compensation plans that unnecessarily expose [identify tarp recipient] to risks; and c employee compensation plans that',
11061:'could encourage the manipulation of reported earnings of [identify tarp recipient] to enhance the compensation of an employee; vi [identify',
11062:'tarp recipient] has required that bonus payments to seos or any of the next twenty most highly compensated employees, as',
11063:'defined in the regulations and guidance established under section 111 of eesa bonus payments, be subject to a recovery or',
11064:'‘‘clawback’’ provision during any part of the most recently completed fiscal year that was a tarp period if the bonus',
11065:'payments were based on materially inaccurate financial statements or any other materially inaccurate performance metric criteria; vii [identify tarp recipient]',
11066:'has prohibited any golden parachute payment, as defined in the regulations and guidance established under section 111 of eesa, to',
11067:'a seo or 346 office of the secretary of the treasury any of the next five most highly compensated employees',
11068:'during any part of the most recently completed fiscal year that was a tarp period; viii [identify tarp recipient] has',
11069:'limited bonus payments to its applicable employees in accordance with section 111 of eesa and the regulations and guidance established',
11070:'thereunder during any part of the most recently completed fiscal year that was a tarp period [for recipients of exceptional',
11071:'assistance] and has received or is in the process of receiving approvals from the office of the special master for',
11072:'tarp executive compensation for compensation payments and structures as required under the regulations and guidance established under section 111 of',
11073:'eesa, and has not made any payments inconsistent with those approved payments and structures; ix [identify tarp recipient] and its',
11074:'employees have complied with the excessive or luxury expenditures policy, as defined in the regulations and guidance established under section',
11075:'111 of eesa, during any part of the most recently completed fiscal year that was a tarp period; and any',
11076:'expenses that, pursuant to the policy, required approval of the board of directors, a committee of the board of directors,',
11077:'an seo, or an executive officer with a similar level of responsibility were properly approved; x [identify tarp recipient] will',
11078:'permit a nonbinding shareholder resolution in compliance with any applicable federal securities rules and regulations on the disclosures provided under',
11079:'the federal securities laws related to seo compensation paid or accrued during any part of the most recently completed fiscal',
11080:'year that was a tarp period; xi [identify tarp recipient] will disclose the amount, nature, and justification for the offering,',
11081:'during any part of the most recently completed fiscal year that was a tarp period, of any perquisites, as defined',
11082:'in the regulations and guidance established under section 111 of eesa, whose total value exceeds $25,000 for any employee who',
11083:'is subject to the bonus payment limitations identified in paragraph viii; xii [identify tarp recipient] will disclose whether [identify tarp',
11084:'recipient], the board of directors of [identify tarp recipient], or the compensation committee of [identify tarp recipient] has engaged during',
11085:'any part of the most recently completed fiscal year that was a tarp period a compensation consultant; and the services',
11086:'the compensation consultant or any affiliate of the compensation consultant provided during this period; xiii [identify tarp recipient] has prohibited',
11087:'the payment of any grossups, as defined in the regulations and guidance established under section 111 of eesa, to the',
11088:'seos and the next twenty most highly compensated employees during any part of the most re§ 30.16 cently completed fiscal',
11089:'year that was a tarp period; xiv [identify tarp recipient] has substantially complied with all other requirements related to employee',
11090:'compensation that are provided in the agreement between [identify tarp recipient] and treasury, including any amendments; xv [identify tarp recipient]',
11091:'has submitted to treasury a complete and accurate list of the seos and the twenty next most highly compensated employees',
11092:'for the current fiscal year, with the nonseos ranked in descending order of level of annual compensation, and with the',
11093:'name, title, and employer of each seo and most highly compensated employee identified; and’’. xvi i understand that a knowing',
11094:'and willful false or fraudulent statement made in connection with this certification may be punished by fine, imprisonment, or both.',
11095:'see, for example 18 u.s.c. 1001.’’ [74 fr 28405, june 15, 2009, as amended at 74 fr 63992, dec. 7,',
11096:'2009] § 30.16 q–16: what is the office of the special master for tarp executivecompensation, and what are its powers,',
11097:'duties and responsibilities? a the office of the special master for tarp executive compensation. the secretary of the treasury shall',
11098:'establish the office of the special master for tarp executive compensation special master. the special master shall serve at the',
11099:'pleasure of the secretary, and may be removed by the secretary without notice, without cause, and prior to the naming',
11100:'of any successor special master. the special master shall have the following powers, duties and responsibilities: 1 interpretative authority. the',
11101:'special master shall have responsibility for interpreting section 111 of eesa, these regulations, and any other applicable guidance, to determine',
11102:'how the requirements under section 111 of eesa, these regulations, and any other applicable guidance, apply to particular facts and',
11103:'circumstances. accordingly, the special master shall make all determinations, as required, as to the meaning of such guidance and whether',
11104:'such requirements have been met in any particular circumstances. in addition, a tarp recipient or a tarp recipient employee may',
11105:'submit a request, in accordance with paragraph c3 of this section, for an advisory opinion with respect to the requirements',
11106:'under section 111 of eesa, 347 § 30.16 these regulations and any other applicable guidance. 2 review of prior payments',
11107:'to employees. section 111f of eesa provides that the secretary shall review bonuses, retention awards, and other compensation paid before',
11108:'february 17, 2009, to employees of each entity receiving tarp assistance before february 17, 2009, to determine whether any such',
11109:'payments were inconsistent with the purposes of section 111 of eesa or tarp, or otherwise contrary to the public interest.',
11110:'section 111f of eesa provides that, if the secretary makes such a determination, the secretary shall seek to negotiate with',
11111:'the tarp recipient and the subject employee for appropriate reimbursements to the federal government with respect to compensation or bonuses.',
11112:'the special master shall have the responsibility for administering these provisions, including the identification of the payments that are inconsistent',
11113:'with the purposes of eesa or tarp, or otherwise contrary to the public interest, and the special master shall have',
11114:'responsibility for the negotiation with the tarp recipient and the subject employee for appropriate reimbursements to the federal government with',
11115:'respect to compensation or bonuses. the special master shall make this determination by application of the principles outlined in paragraph',
11116:'b of this section. the special master’s administration of these provisions may provide for the scope of review by the',
11117:'special master of a payment, including a limited review or no review, depending on the payment amount, the type of',
11118:'payment, the overall compensation earned by the employee during the relevant period, a combination thereof, or such other factors as',
11119:'the special master may determine, where the special master determines that such factors demonstrate that such payments are not, or',
11120:'are highly unlikely to be, inconsistent with the purposes of section 111 of eesa or tarp, or otherwise contrary to',
11121:'the public interest, or that renegotiation of such payments is not in the public interest. the special master may request',
11122:'in writing any information from tarp recipients necessary to carry out the review of prior compensation required under section 111f',
11123:'31 cfr subtitle a 7–1–16 edition of eesa. tarp recipients must submit any requested information to the special master within',
11124:'30 days of the request. 3 approval of certain payments to employees of tarp recipients receiving exceptional financial assistance. i',
11125:'seos and most highly compensated employees. the special master shall determine whether the compensation structure for each seo or most',
11126:'highly compensated employee of a tarp recipient receiving exceptional assistance, including the amounts payable or potentially payable under such compensation',
11127:'structure, will or may result in payments that are inconsistent with the purposes of section 111 of eesa or tarp,',
11128:'or are otherwise contrary to the public interest. the special master shall make such determinations by applying the principles outlined',
11129:'in paragraph b of this section, subject to the requirement that the compensation structure and payments satisfy the applicable limitations',
11130:'under § 30.10 q–10. this requirement shall apply to any compensation accrued or paid during any period the seo or',
11131:'most highly compensated employee is subject to the limitations under § 30.10 q–10. initial requests for such approval must be',
11132:'submitted no later than august 14, 2009. the special master’s administration of these provisions may provide for the special master’s',
11133:'scope of review, including a limited review or no review, of a portion of a compensation structure or payment depending',
11134:'on the amount of such payments, the type of such payments, the overall compensation earned by the employee during the',
11135:'relevant period, a combination thereof, or such other factors as the special master determines, if the special master has determined',
11136:'that such factors demonstrate that such payments are not, or are highly unlikely to be, inconsistent with the purposes of',
11137:'section 111 of eesa or tarp, or otherwise contrary to the public interest. the special master shall issue a determination',
11138:'within 60 days of the receipt of a substantially complete submission. the tarp recipient must make a further request for',
11139:'approval to the extent the compensation structure for any seo or most highly compensated employee, including the amounts that are',
11140:'348 office of the secretary of the treasury or may be payable, for any seo or highly compensated employee is',
11141:'materially modified. in reviewing compensation structures and compensation payments for any period subject to special master review, the special master',
11142:'may take into account other compensation structures and other compensation earned, accrued or paid, including such compensation and compensation structures',
11143:'that are not subject to the restrictions of section 111 of eesa pursuant to section 111b3diii see § 30.10e2 q–',
11144:'30.10e2 certain legally binding rights under valid written employment contracts, and amounts that were accrued or paid prior to june',
11145:'15, 2009 and are therefore not subject to review by the special master. ii other executive officers and most highly',
11146:'compensated employees. with respect to any employee who is either an executive officer as defined under the securities and exchange',
11147:'act rule 3b–7 or one of the 100 most highly compensated employees of a tarp recipient receiving exceptional assistance or',
11148:'both, who is not subject to the bonus limitations under § 30.10 q–10, the special master shall determine whether the',
11149:'compensation structure for such employees will or may result in payments that are inconsistent with the purposes of section 111',
11150:'of eesa or tarp, or are otherwise contrary to the public interest. the special master shall make such determination through',
11151:'application of the principles outlined in paragraph b of this section. with respect to the scope of the required review,',
11152:'the special master shall determine only whether the compensation arrangements are adequately structured, and is not required to rule with',
11153:'respect to the amounts that are or may be payable thereunder. however, the tarp recipient may also request an advisory',
11154:'opinion with respect to the amounts that are or may be payable, which the special master may provide in his',
11155:'sole discretion. notwithstanding the foregoing, if the total annual compensation to an employee complies with the rules applicable to an',
11156:'seo under § 30.10 q–10 applied without any limits on the grant of longterm restricted stock, and the annual compensation',
11157:'other than longterm re§ 30.16 stricted stock does not exceed $500,000 or for 2009, $500,000 prorated to reflect the remaining',
11158:'portion of 2009 after june 15, 2009, the compensation structure will automatically be deemed to meet the requirements and no',
11159:'prior approval by the special master will be required. for purposes of the $500,000 limit, in determining annual compensation, all',
11160:'equitybased compensation granted in fiscal years ending after june 15, 2009 will be included in the calculation only in the',
11161:'year in which they are granted at their total fair market value on the grant date and all equitybased compensation',
11162:'granted in fiscal years ending prior to june 15, 2009 will not be included in the calculation of annual compensation.',
11163:'in addition, solely for purposes of applying the limit and not for purposes of identifying the most highly compensated employees,',
11164:'the term annual compensation includes amounts required to be disclosed under paragraph viii of item 402a of regulation s–k of',
11165:'the federal securities laws change in the actuarial present value of benefits under a pension plan and above market earnings',
11166:'on deferred compensation. the special master’s administration of these provisions may provide for limited or no review of a portion',
11167:'of a compensation structure by the special master depending on the amount of potential payments, the type of such payments,',
11168:'the overall compensation earned by the employee during the relevant period, a combination thereof, or such other factors as the',
11169:'special master determines, where the special master has determined that such factors demonstrate that such payments are not, or are',
11170:'highly unlikely to be, inconsistent with the purposes of section 111 of eesa or tarp, or otherwise contrary to the',
11171:'public interest. initial requests for such approval must be submitted no later than 120 days after publication of the final',
11172:'rule. separate requests need not be submitted for each individual covered employee, but should be submitted for identified groups of',
11173:'employees subject to the same compensation structures to the extent possible as long as sufficient detail regarding individual compensation awards',
11174:'are provided as necessary to 349 § 30.16 evaluate such employee’s compensation structure. the special master shall issue a determination',
11175:'within 60 days of the receipt of a substantially complete submission. the tarp recipient must make a further request for',
11176:'approval to the extent the compensation structure, including the amounts that are or may be payable, for any executive officer',
11177:'is materially amended. in reviewing compensation structures for any period subject to special master review, the special master may take',
11178:'into account other compensation structures and other compensation earned, accrued or paid, including such compensation and compensation structures that are',
11179:'not subject to the restrictions of section 111 of eesa pursuant to section 111b3diii see § 30.10e2 q– 30.10e2 certain',
11180:'legally binding rights under valid written employment contracts, and amounts that were accrued or paid prior to june 15, 2009',
11181:'and are therefore not subject to review by the special master. iii period from june 15, 2009 through final determination.',
11182:'for the period from june 15, 2009 through the date of the special master’s final determination, the tarp recipient will',
11183:'be treated as complying with this section if, with respect to employees covered by paragraph a3i of this section, the',
11184:'tarp recipient continues to pay compensation to such employees in accordance with the terms of employment as of june 14,',
11185:'2009 to the extent otherwise permissible under this interim final rule for example, continued salary payments but not any bonus',
11186:'payments and if, with respect to employees covered by paragraph a3ii of this section, the tarp recipient continues to pay',
11187:'compensation to such employees under the compensation structure established as of june 14, 2009, and if in addition the tarp',
11188:'recipient promptly complies with any modifications that may be required by the special master’s final determination. however, the special master',
11189:'may take into account the amounts paid to an employee during such period in determining the appropriate compensation amounts and',
11190:'compensation structures, as applicable, for the remainder of the year. 31 cfr subtitle a 7–1–16 edition 4 advisory opinions on',
11191:'compensation structures or compensation payments to employees of tarp recipients. a tarp recipient or tarp recipient employee may request an',
11192:'advisory opinion from the special master as to whether a compensation structure is, or will or may result in payments',
11193:'that are, inconsistent with the purposes of eesa or tarp, or otherwise contrary to the public interest. in addition, the',
11194:'special master may become aware of compensation structures or payments at any tarp recipient for which it may be useful',
11195:'to provide an advisory opinion as to whether such structure or payments meets this standard. accordingly, the special master shall',
11196:'have the authority to render advisory opinions upon request or at the special master’s initiative, as to whether a compensation',
11197:'structure is, or will or may result in payments to an employee that are inconsistent with the purposes of section',
11198:'111 of eesa or tarp, or otherwise contrary to the public interest, or whether a compensation payment made, or to',
11199:'be made, was or will be inconsistent with the purposes of section 111 of eesa or tarp, or otherwise contrary',
11200:'to the public interest. if the special master renders an adverse opinion, the special master shall have the authority to',
11201:'seek to negotiate with the tarp recipient and the subject employee for appropriate reimbursements to the tarp recipient or the',
11202:'federal government. any advisory opinion shall reflect the special master’s application of the principles outlined in paragraph b of this',
11203:'section. the special master shall not be required to render an advisory opinion in every instance, but may do so',
11204:'only where the special master deems appropriate and feasible in the context of the special master’s other responsibilities. in any',
11205:'case, the special master shall render an opinion, or affirmatively decline to render an advisory opinion, within 60 days of',
11206:'the receipt of a substantially complete submission. the special master shall not be required to explain any decision to decline',
11207:'to render an advisory opinion. 5 other designated duties and powers. the special master shall have such other duties and',
11208:'powers related to the application of compensation issues 350 office of the secretary of the treasury arising in the administration',
11209:'of eesa or tarp as the secretary or the secretary’s designate may delegate to the special master, including, but not',
11210:'limited to, the interpretation or application of contractual provisions between the federal government and a tarp recipient as those provisions',
11211:'relate to the compensation paid to, or accrued by, an employee of such tarp recipient. b determination of whether compensation',
11212:'is inconsistent with the purposes of section 111 of eesa or tarp or is otherwise contrary to the public interest—1',
11213:'principles. in reviewing a compensation structure or a compensation payment to determine whether it is inconsistent with the purposes of',
11214:'section 111 of eesa or tarp or is otherwise contrary to the public interest, the special master shall apply the',
11215:'principles enumerated below. the principles are intended to be consistent with sound compensation practices appropriate for tarp recipients, and to',
11216:'advance the purposes and considerations described in eesa sections 2 and 103, including the maximization of overall returns to the',
11217:'taxpayers of the united states and providing stability and preventing disruptions to financial markets. the special master has discretion to',
11218:'determine the appropriate weight or relevance of a particular principle depending on the facts and circumstances surrounding the compensation structure',
11219:'or payment under consideration, such as whether a payment occurred in the past or is proposed for the future, the',
11220:'role of the employee within the tarp recipient, the situation of the tarp recipient within the marketplace and the amount',
11221:'and type of financial assistance provided. to the extent that two or more principles may appear inconsistent in a particular',
11222:'situation, the special master will determine the relative weight to be accorded each principle. in the case of any review',
11223:'of payments already made under paragraph c2 of this section, or of any rights to bonuses, awards, or other compensation',
11224:'already granted, the special master shall apply these principles by considering the facts and circumstances at the time the compensation',
11225:'was granted, earned, or paid, as appropriate. § 30.16 i risk. the compensation structure should avoid incentives to take unnecessary',
11226:'or excessive risks that could threaten the value of the tarp recipient, including incentives that reward employees for shortterm or',
11227:'temporary increases in value, performance, or similar measure that may not ultimately be reflected by an increase in the longterm',
11228:'value of the tarp recipient. accordingly, incentive payments or similar rewards should be structured to be paid over a time',
11229:'horizon that takes into account the risk horizon so that the payment or reward reflects whether the employee’s performance over',
11230:'the particular service period has actually contributed to the longterm value of the tarp recipient. ii taxpayer return. the compensation',
11231:'structure, and amount payable where applicable, should reflect the need for the tarp recipient to remain a competitive enterprise, to',
11232:'retain and recruit talented employees who will contribute to the tarp recipient’s future success, and ultimately to be able to',
11233:'repay tarp obligations. iii appropriate allocation. the compensation structure should appropriately allocate the components of compensation such as salary, short',
11234:'term and longterm incentives, as well as the extent to which compensation is provided in cash, equity or other types',
11235:'of compensation such as executive pensions, other benefits, or perquisites, based on the specific role of the employee and other',
11236:'relevant circumstances, including the nature and amount of current compensation, deferred compensation, or other compensation and benefits previously paid or',
11237:'awarded. the appropriate allocation may be different for different positions and for different employees, but generally, in the case of',
11238:'an executive or other senior level position a significant portion of the overall compensation should be longterm compensation that aligns',
11239:'the interest of the employee with the interests of shareholders and taxpayers. iv performancebased compensation. an appropriate portion of the',
11240:'compensation should be performancebased over a relevant performance period. performancebased compensation should be determined through tailored 351 § 30.16 metrics',
11241:'that encompass individual performance and/or the performance of the tarp recipient or a relevant business unit taking into consideration specific',
11242:'business objectives. performance metrics may relate to employee compliance with relevant corporate policies. in addition, the likelihood of meeting the',
11243:'performance metrics should not be so great that the arrangement fails to provide an adequate incentive for the employee to',
11244:'perform, and performance metrics should be measurable, enforceable, and actually enforced if not met. the appropriate allocation and the appropriate',
11245:'performance metrics may be different for different positions and for different employees, but generally a significant portion of total compensation',
11246:'should be performancebased compensation, and generally that portion should be greater for positions that exercise higher levels of responsibility. v',
11247:'comparable structures and payments. the compensation structure, and amount payable where applicable, should be consistent with, and not excessive, taking',
11248:'into account compensation structures and amounts for persons in similar positions or roles at similar entities that are similarly situated,',
11249:'including, as applicable, entities competing in the same markets and similarly situated entities that are financially distressed or that are',
11250:'contemplating or undergoing reorganization. vi employee contribution to tarp recipient value. the compensation structure, and amount payable where applicable, should',
11251:'reflect the current or prospective contributions of an employee to the value of the tarp recipient, taking into account multiple',
11252:'factors such as revenue production, specific expertise, compliance with company policy and regulation including risk management, and corporate leadership, as',
11253:'well as the role the employee may have had with respect to any change in the financial health or competitive',
11254:'position of the tarp recipient. 2 further guidance. the secretary reserves the discretion to modify or amend the foregoing principles',
11255:'through notice, announcement or other generally applicable guidance, provided that such guidance shall apply only 31 cfr subtitle a 7–1–16',
11256:'edition prospectively from its date of publication and shall not provide a basis for reconsideration of a determination of the',
11257:'special master, except as the special master deems appropriate in light of such modification or amendment. c special master determinations—1',
11258:'initial determinations. the special master shall provide an initial determination in writing, within 60 days of the receipt of a',
11259:'substantially complete submission, setting forth the facts and analysis that formed the basis for the determination. the tarp recipient shall',
11260:'have 30 days to request in writing that the special master reconsider the initial determination. the request for reconsideration must',
11261:'specify a factual error or relevant new information not previously considered, and must demonstrate that such error or lack of',
11262:'information resulted in a material error in the initial determination. the special master must provide a final determination in writing',
11263:'within 30 days, setting forth the facts and analysis that formed the basis for the determination. if a tarp recipient',
11264:'does not request reconsideration within 30 days, the initial determination shall be treated as a final determination. 2 final determinations.',
11265:'in the case of any final determination that the tarp recipient is required to receive, the final determination of the',
11266:'special master shall be final and binding and treated as the determination of the treasury. 3 advisory opinions. an advisory',
11267:'opinion of the special master shall not be binding upon any tarp recipient or employee, but may be relied upon',
11268:'by a tarp recipient or employee if the advisory opinion applies to the tarp recipient and the employee and the',
11269:'tarp recipient and employee comply in all respects with the advisory opinion. d submissions to the special master— 1 submission',
11270:'procedures. submissions to the special master may be made under such procedures as the special master shall determine. the special',
11271:'master may reserve the right to request further information at any time and a submission shall not be treated as',
11272:'substantially complete unless the special master has so designated. 352 office of the secretary of the treasury 2 disclosure procedures.',
11273:'materials submitted to the special master and the initial and final determinations of the special master are subject to disclosure',
11274:'under the standards provided in the freedom of information act foia, 5 u.s.c. 552 et seq.. in addition, the final',
11275:'determinations of the special master shall be disclosed to the public. the special master shall promulgate procedures for ensuring that',
11276:'disclosed materials have been subject to appropriate redaction to protect personal privacy, privileged or confidential commercial or financial information or',
11277:'other appropriate redactions permissible under the foia, which may include a procedure for the person or entity making the submission',
11278:'to request redactions and to review and request reconsideration of any proposed redactions before such redacted materials are released. §',
11279:'30.17 q–17: how do the effective date provisions apply with respect to the requirements under section 111 ofeesa? a general',
11280:'rule. the requirements under this part with respect to sections 111b, 111c, 111d and 111f are effective upon june 15,',
11281:'2009. the guidance under this part with respect to those sections supersedes any previous guidance applicable to a tarp recipient',
11282:'to the extent that guidance is inconsistent with those requirements, but supersedes that guidance only as of june 15, 2009.',
11283:'to the extent previous contractual provisions are not inconsistent with arra or the guidance under this part, those contractual provisions',
11284:'remain in effect and continue to apply in accordance with their terms. b bonus payment limitation. the bonus payment limitation',
11285:'provision under § 30.10 q–10 of this part does not apply to bonus payments paid or accrued by tarp recipients',
11286:'or their employees before june 15, 2009. certain bonus payments may relate to a service period beginning before and ending',
11287:'after june 15, 2009. in these circumstances, the employee will not be treated as having accrued the bonus payment on',
11288:'or after june 15, 2009 if the bonus payment is at least reduced to reflect the portion of the service',
11289:'period § 31.200 that occurs after june 15, 2009. if the employee is an seo or most highly compensated employee',
11290:'at the time the net bonus payment after such reduction would otherwise be paid, the amount still may not be',
11291:'paid until such time as bonus payments to that employee are permitted. part 31—troubled asset relief program sec. 31.1 general.',
11292:'subpart a [reserved] subpart b—conflicts of interest 31.200 purpose and scope. 31.201 definitions. 31.211 organizational conflicts of interest. 31.212 personal',
11293:'conflicts of interest. 31.213 general standards. 31.214 limitations on concurrent activities. 31.215 grant of waivers. 31.216 communications with treasury employees.',
11294:'31.217 confidentiality of information. 31.218 enforcement. authority: 31 u.s.c. 321; pub. l. 110–343; 122 stat. 3765. source: 76 fr 61049,',
11295:'oct. 3, 2011, unless otherwise noted. § 31.1 general. this part sets forth regulations to implement and administer the emergency',
11296:'economic stabilization act of 2008 pub. l. 110–343; 122 stat. 3765. subpart a [reserved] subpart b—conflicts of interest § 31.200',
11297:'purpose and scope. a purpose. this regulation sets forth standards to address and manage or to prohibit conflicts of interest',
11298:'that may arise in connection with the administration and execution of the authorities under the troubled asset relief program tarp,',
11299:'established under sections 101 and 102 of the emergency economic stabilization act of 2008 eesa. b scope. this regulation addresses',
11300:'actual and potential conflicts of interest, or circumstances that give rise to the appearance of a conflict of interest, 353',
11301:'§ 31.201 that may arise from contracts and financial agency agreements between private sector entities and the treasury for services',
11302:'under the tarp, other than administrative services identified by the tarp chief compliance officer. § 31.201 definitions. as used in',
11303:'this part: arrangement means a contract or financial agency agreement between a private sector entity and the treasury for services',
11304:'under the tarp, other than administrative services identified by the tarp chief compliance officer. dependent child means a son, daughter,',
11305:'stepson or stepdaughter who is either a unmarried, under age 21, and living in the individual’s house, or b considered',
11306:'a ‘‘dependent’’ of the individual under the u.s. tax code. eesa means the emergency economic stabilization act of 2008, as',
11307:'amended. key individual means an individual providing services to a private sector entity who participates personally and substantially, through, for',
11308:'example, decision, approval, disapproval, recommendation, or the rendering of advice, in the negotiation or performance of, or monitoring for compliance',
11309:'under, the arrangement with the treasury. for purposes of the definition of key individual, the words ‘‘personally and substantially’’ shall',
11310:'have the same meaning and interpretation as such words have in 5 cfr 2635.402b4. organizational conflict of interest means a',
11311:'situation in which the retained entity has an interest or relationship that could cause a reasonable person with knowledge of',
11312:'the relevant facts to question the retained entity’s objectivity or judgment to perform under the arrangement, or its ability to',
11313:'represent the treasury. without limiting the scope of this definition, organizational conflicts of interest may include the following situations: 1',
11314:'a prior or current arrangement between the treasury and the retained entity that may give the retained entity an unfair',
11315:'competitive advantage in obtaining a new arrangement with treasury. 2 the retained entity is, or represents, a party in litigation',
11316:'against 31 cfr subtitle a 7–1–16 edition the treasury relating to activities under the eesa. 3 the retained entity provides',
11317:'services for treasury relating to the acquisition, valuation, disposition, or management of troubled assets at the same time it provides',
11318:'those services for itself or others. 4 the retained entity gains, or stands to gain, an unfair competitive advantage in',
11319:'private business arrangements or investments by using information provided under an arrangement or obtained or developed pursuant to an arrangement',
11320:'with treasury. 5 the retained entity is a potential candidate for relief under eesa, is currently participating in an eesa',
11321:'program, or has a financial interest that could be affected by its performance of the arrangement. 6 the retained entity',
11322:'maintains a business or financial relationship with institutions that have received funds from treasury pursuant to the eesa. personal conflict',
11323:'of interest means a personal, business, or financial interest of an individual, his or her spouse or any dependent child',
11324:'that could adversely affect the individual’s ability to perform under the arrangement, his or her objectivity or judgment in such',
11325:'performance, or his or her ability to represent the interests of the treasury. related entity means the parent company and',
11326:'subsidiaries of a retained entity, any entity holding a controlling interest in the retained entity, and any entity in which',
11327:'the retained entity holds a controlling interest. retained entity means the individual or entity seeking an arrangement with the treasury',
11328:'or having such an arrangement with the treasury, but does not include special government employees. a ‘‘retained entity’’ includes the',
11329:'subcontractors and consultants it hires to perform services under the arrangement. special government employee means an officer or employee serving',
11330:'the treasury, serving with or without compensation, for a period not to exceed 130 days during any 365day period on',
11331:'a full time or intermittent basis. treasury means the united states department of the treasury. treasury employee means an officer',
11332:'or employee of the treasury, including a 354 office of the secretary of the treasury special government employee, or an',
11333:'employee of any other government agency who is properly acting on behalf of the treasury. troubled assets, for purposes of',
11334:'this rule, shall have the same meaning as set forth in 12 u.s.c. 52029. § 31.211 organizational conflicts of interest.',
11335:'a retained entity’s responsibility. a retained entity working under an arrangement shall not permit an actual or potential organizational conflict',
11336:'of interest including a situation in which the retained entity has an interest or relationship that could cause a reasonable',
11337:'person with knowledge of the relevant facts to question the retained entity’s objectivity or judgment to perform under the arrangement',
11338:'or its ability to represent the treasury, unless the conflict has been disclosed to treasury under this section and mitigated',
11339:'under a plan approved by treasury, or treasury has waived the conflict. with respect to arrangements for the acquisition, valuation,',
11340:'management, or disposition of troubled assets, the retained entity shall maintain a compliance program reasonably designed to detect and prevent',
11341:'violations of federal securities laws and organizational conflicts of interest. b information required about the retained entity. as early as',
11342:'possible before entering an arrangement to perform services for treasury under the eesa, a retained entity shall provide treasury with',
11343:'sufficient information to evaluate any organizational conflicts of interest. the information shall include the following: 1 the retained entity’s relationship',
11344:'to any related entities. 2 the categories of troubled assets owned or controlled by the retained entity and its related',
11345:'entities, if the arrangement relates to the acquisition, valuation, disposition, or management of troubled assets. 3 information concerning all other',
11346:'business or financial interests of the retained entity, its proposed subcontractors, or its related entities, which could conflict with the',
11347:'retained entity’s obligations under the arrangement with treasury. § 31.211 4 a description of all organizational conflicts of interest and',
11348:'potential conflicts of interest. 5 a written detailed plan to mitigate all organizational conflicts of interest, along with supporting documents.',
11349:'6 any other information or documentation about the retained entity, its proposed subcontractors, or its related entities that treasury may',
11350:'request. c plans to mitigate organizational conflicts of interest. the steps necessary to mitigate a conflict may depend on a',
11351:'variety of factors, including the type of conflict, the scope of work under the arrangement, and the organizational structure of',
11352:'the retained entity. some conflicts may be so substantial and pervasive that they cannot be mitigated. retained entities should consider',
11353:'the following measures when designing a mitigation plan: 1 adopting, implementing, and enforcing appropriate information barriers to prevent unauthorized people',
11354:'from learning nonpublic information relating to the arrangement and isolate key individuals from learning how their performance under the arrangement',
11355:'could affect the financial interests of the retained entity, its clients, and related entities. 2 divesting assets that give rise',
11356:'to conflicts of interest. 3 terminating or refraining from business relationships that give rise to conflicts of interest. 4 if',
11357:'consistent with the terms of the arrangement and permitted by treasury, refraining from performing specific types of work under the',
11358:'arrangement. 5 any other steps appropriate under the circumstances. d certification required. when the retained entity provides the information required',
11359:'by paragraph b of this section, the retained entity shall certify that the information is complete and accurate in all',
11360:'material respects. e determination required. prior to entering into any arrangement, the treasury must conclude that no organizational conflict of',
11361:'interest exists that has not been adequately mitigated, or if a conflict cannot be adequately mitigated, that treasury has 355',
11362:'§ 31.212 expressly waived it. once treasury has approved a conflicts mitigation plan, the plan becomes an enforceable term under',
11363:'the arrangement. f subsequent notification. the retained entity has a continuing obligation to search for, report, and mitigate any and',
11364:'all potential organizational conflicts of interest that have not already been disclosed to treasury under a plan approved by treasury',
11365:'or previously waived by treasury. the retained entity shall search regularly for conflicts and shall, within five 5 business days',
11366:'after learning of a potential organizational conflict of interest, disclose the potential conflict of interest in writing to the tarp',
11367:'chief compliance officer. the disclosure shall describe the steps it has taken or proposes to take to mitigate the potential',
11368:'conflict or request a waiver from treasury. g periodic certification. no later than one year after the arrangement’s effective date,',
11369:'and at least annually thereafter, the retained entity shall certify in writing that it has no organizational conflicts of interest,',
11370:'or explain in detail the extent to which it can certify, and describe the actions it has taken and plans',
11371:'to take to mitigate any conflicts. treasury may require more frequent certifications, depending on the arrangement. h retention of information.',
11372:'a retained entity shall retain the information needed to comply with this section and to support the certifications required by',
11373:'this section for three 3 years following termination or expiration of the arrangement, and shall make that information available to',
11374:'treasury upon request. such retained information shall include, but is not limited to, written documentation regarding the factors the retained',
11375:'entity considered in its mitigation plan as well as written documentation addressing the results of the retained entities’ periodic review',
11376:'of the mitigation plan. § 31.212 personal conflicts of interest. a retained entity’s responsibility. a retained entity shall ensure that',
11377:'all key individuals have no personal conflicts of interest including a situation that would cause a reasonable person with knowledge',
11378:'of the relevant facts to 31 cfr subtitle a 7–1–16 edition question the individual’s ability to perform, his or her',
11379:'objectivity or judgment in such performance, or his or her ability to represent the interests of the treasury, unless mitigation',
11380:'measures have neutralized the conflict, or treasury has waived the conflict. b information required. before key individuals begin work under',
11381:'an arrangement, a retained entity shall obtain information from each of them in writing about their personal, business, and financial',
11382:'relationships, as well as those of their spouses and dependent children that would cause a reasonable person with knowledge of',
11383:'the relevant facts to question the individual’s ability to perform, his or her objectivity or judgment in such performance, or',
11384:'his or her ability to represent the interests of the treasury. when the arrangement concerns the acquisition, valuation, management, or',
11385:'disposition of troubled assets, the information shall be no less extensive than that required of certain new federal employees under',
11386:'office of government ethics form 450. treasury may extend the time necessary to meet these requirements in urgent and compelling',
11387:'circumstances. c disqualification. the retained entity shall disqualify key individuals with personal conflicts of interest from performing work pursuant to',
11388:'the arrangement unless mitigation measures have neutralized the conflict to the satisfaction of the tarp chief compliance officer. the retained',
11389:'entity may seek a waiver from the tarp chief compliance officer to allow a key individual with a personal conflict',
11390:'of interest to work under the arrangement. d initial certification. no later than ten business days after the effective date',
11391:'of the arrangement, the retained entity shall certify to the treasury that all key individuals performing services under the arrangement',
11392:'have no personal conflicts of interest, or are subject to a mitigation plan or waiver approved by treasury. in making',
11393:'this certification, the retained entity may rely on the information obtained pursuant to paragraph b of this section, unless the',
11394:'retained entity knows or should have known that the information provided is false or inaccurate. treasury may extend the time',
11395:'necessary to meet these requirements 356 office of the secretary of the treasury where the retained entity has a large',
11396:'number of key individuals, or in other appropriate circumstances. e periodic certification. no later than one year after the arrangement’s',
11397:'effective date, and at least annually thereafter, the retained entity shall renew the certification required by paragraph d of this',
11398:'section. the retained entity shall provide more frequent certifications to treasury when requested. f retained entities’ responsibilities. the retained entity',
11399:'shall adopt and implement procedures designed to search for, report, and mitigate personal conflicts of interest on a continuous basis.',
11400:'g subsequent notification. within five business days after learning of a personal conflict of interest, the retained entity shall notify',
11401:'treasury of the conflict and describe the steps it has taken and will take in the future to neutralize the',
11402:'conflict. h retention of information. a retained entity shall retain the information needed to comply with this section and to',
11403:'support the certifications required by this section for three years following termination or expiration of the arrangement, and shall make',
11404:'that information available to treasury upon request. § 31.213 general standards. a during the time period in which a retained',
11405:'entity is seeking an arrangement and during the term of any arrangement: 1 the retained entity’s officers, partners, or employees',
11406:'performing work under the arrangement shall not accept or solicit favors, gifts, or other items of monetary value above $20',
11407:'from any individual or entity whom the retained entity, officer, partner, or employee knows is seeking official action from the',
11408:'treasury in connection with the arrangement or has interests which may be substantially affected by the performance or nonperformance of',
11409:'duties to the treasury under the arrangement, provided that the total value of gifts from the same person or entity',
11410:'does not exceed $50 in any calendar year. 2 the retained entity and its officers and partners, and its employees',
11411:'shall not improperly use or allow the improper use of treasury property for § 31.214 the personal benefit of any',
11412:'individual or entity other than the treasury. 3 the retained entity and its officers and partners, and its employees shall',
11413:'not make any unauthorized promise or commitment on behalf of the treasury. b any individual who acts for or on',
11414:'behalf of the treasury pursuant to an arrangement shall comply with 18 u.s.c. 201, which generally prohibits the direct or',
11415:'indirect acceptance by a public official of anything of value in return for being influenced in, or because of, an',
11416:'official act. violators are subject to criminal penalties. c any individual or entity that provides information or makes a certification',
11417:'to the treasury that is relating to services under eesa or required pursuant to 31 cfr part 31 is subject',
11418:'to 18 u.s.c. 1001, which generally prohibits the making of any false or fraudulent statement to a federal officer. upon',
11419:'receipt of information indicating that any individual or entity has violated any provision of title 18 of the u.s. code',
11420:'or other provision of criminal law, treasury shall refer such information to the department of justice and the special inspector',
11421:'general for the troubled asset relief program sigtarp. d a retained entity shall disclose to the sigtarp, any credible evidence,',
11422:'in connection with the designation, services, or closeout of the arrangement, that an employee, or contractor of the retained entity',
11423:'has committed a violation of federal criminal law involving fraud, conflict of interest, bribery, or gratuity violations found in title',
11424:'18 of the united states code, or a violation of the civil false claims act 31 u.s.c. 3729–3733. § 31.214',
11425:'limitations on concurrent activities. treasury has determined that certain market activities by a retained entity during the arrangement are likely',
11426:'to cause impermissible conflicts of interest. accordingly, the following restrictions shall apply unless waived pursuant to section 31.215, or treasury',
11427:'agrees in writing to specific mitigation measures. a if the retained entity assists treasury in the acquisition, valuation, 357 §',
11428:'31.215 management, or disposition of specific troubled assets, the retained entity and key individuals shall not purchase or offer to',
11429:'purchase such assets from treasury, or assist anyone else in purchasing or offering to purchase such troubled assets from the',
11430:'treasury, during the term of its arrangement. b if the retained entity advises treasury with respect to a program for',
11431:'the purchase of troubled assets, the retained entity and key individuals shall not, during the term of the arrangement, sell',
11432:'or offer to sell, or act on behalf of anyone with respect to a sale or offer to sell, any',
11433:'asset to treasury under the terms of that program. § 31.215 grant of waivers. the tarp chief compliance officer may',
11434:'waive a requirement under this part that is not otherwise imposed by law when it is clear from the totality',
11435:'of the circumstances that a waiver is in the government’s interest. § 31.216 communications with treasury employees. a prohibitions. during',
11436:'the course of any process for selecting a retained entity including any process using non competitive procedures, a retained entity',
11437:'participating in the process and its representatives shall not: 1 directly or indirectly make any offer or promise of future',
11438:'employment or business opportunity to, or engage directly or indirectly in any discussion of future employment or business opportunity with,',
11439:'any treasury employee with personal or direct responsibility for that procurement. 2 offer, give, or promise to offer or give,',
11440:'directly or indirectly, any money, gratuity, or other thing of value to any treasury employee, except as permitted by the',
11441:'standards of conduct for employees of the executive branch, 5 cfr part 2635. 3 solicit or obtain from any treasury',
11442:'employee, directly or indirectly, any information that is not public and was prepared for use by treasury for the purpose',
11443:'of evaluating an offer, quotation, or response to enter into an arrangement. b certification. before a retained entity enters a',
11444:'new arrangement, the re31 cfr subtitle a 7–1–16 edition tained entity must certify to the following: 1 the retained entity',
11445:'is aware of the prohibitions of paragraph a of this section and, to the best of its knowledge after making',
11446:'reasonable inquiry, the retained entity has no information concerning a violation or possible violation of paragraph a of this section.',
11447:'2 each officer, employee, and representative of the retained entity who participated personally and substantially in preparing and submitting a',
11448:'bid, offer, proposal, or request for modification of the arrangement has certified that he or she: i is familiar with',
11449:'and will comply with the requirements of paragraph a of this section; and ii has no information of any violations',
11450:'or possible violations of paragraph a of this section, and will report immediately to the retained entity any subsequently gained',
11451:'information concerning a violation or possible violation of paragraph a of this section. § 31.217 confidentiality of information. a nonpublic',
11452:'information defined. any information that treasury provides to a retained entity under an arrangement, or that the retained entity obtains',
11453:'or develops pursuant to the arrangement, shall be deemed nonpublic until the treasury determines otherwise in writing, or the information',
11454:'becomes part of the body of public information from a source other than the retained entity. b prohibitions. the retained',
11455:'entity shall not: 1 disclose nonpublic information to anyone except as required to perform the retained entity’s obligations pursuant to',
11456:'the arrangement, or pursuant to a lawful court order or valid subpoena after giving prior notice to treasury. 2 use',
11457:'or allow the use of any nonpublic information to further any private interest other than as contemplated by the arrangement.',
11458:'c retained entity’s responsibility. a retained entity shall take appropriate measures to ensure the confidentiality of nonpublic information and to',
11459:'prevent its inappropriate use. the retained entity shall document these 358 office of the secretary of the treasury measures in',
11460:'sufficient detail to demonstrate compliance, and shall maintain this documentation for three years after the arrangement has terminated. the retained',
11461:'entity shall notify the tarp chief compliance officer in writing within five business days of detecting a violation of the',
11462:'prohibitions in paragraph b, above. the security measures required by this paragraph shall include: 1 security measures to prevent unauthorized',
11463:'access to facilities and storage containers where nonpublic information is stored. 2 security measures to detect and prevent unauthorized access',
11464:'to computer equipment and data storage devices that store or transmit nonpublic information. 3 periodic training to ensure that persons',
11465:'receiving nonpublic information know their obligation to maintain its confidentiality and to use it only for purposes contemplated by the',
11466:'arrangement. 4 programs to ensure compliance with federal securities laws, including laws relating to insider trading, when the arrangement relates',
11467:'to the acquisition, valuation, management, or disposition of troubled assets. 5 a certification from each key individual stating that he',
11468:'or she will comply with the requirements in section 31.217b. the retained entity shall obtain this certification, in the form',
11469:'of a nondisclosure agreement, before a key individual performs work under the arrangement, and then annually thereafter. d certification. no',
11470:'later than ten business days after the effective date of the arrangement, the retained entity shall certify to the treasury',
11471:'that it has received a certification form from each key individual stating that he or she will comply with the',
11472:'requirements in § 31.217b. in making this certification, the retained entity may rely on the information obtained pursuant to paragraph',
11473:'b of this section, unless the retained entity knows or should have known that the information provided is false or',
11474:'inaccurate. § 31.218 enforcement. a compliance with these rules concerning conflicts of interest is of the § 32.1 utmost importance.',
11475:'in the event a retained entity or any individual or entity providing information pursuant to 31 u.s.c. part 31 violates',
11476:'any of these rules, treasury may impose or pursue one or more of the following sanctions: 1 rejection of work',
11477:'tainted by an organizational conflict of interest or a personal conflict of interest and denial of payment for that work.',
11478:'2 termination of the arrangement for default. 3 debarment of the retained entity for federal government contracting and/or disqualification of',
11479:'the retained entity from future financial agency agreements. 4 imposition of any other remedy available under the terms of the',
11480:'arrangement or at law. 5 in the event of violation of a criminal statute, referral to the department of justice',
11481:'for prosecution of the retained entity and/or its officers or employees. in such cases, the department of justice may make',
11482:'direct and derivative use of any statements and information provided by any entity, its representatives and employees or any individual,',
11483:'to the extent permitted by law. b to the extent treasury has discretion in selecting or imposing a remedy, it',
11484:'will give significant consideration to a retained entity’s prompt disclosure of any violation of these rules. part 32—payments in lieu',
11485:'of low income housing tax credits authority: public law 111–5. § 32.1 timing of disbursements. a state housing credit agencies',
11486:'that receive funds under section 1602 of division b of the american recovery and reinvestment tax act of 2009 must',
11487:'make subawards to subawardees to finance the construction or acquisition and rehabilitation of lowincome housing no later than december 31,',
11488:'2010. any funds that are not used to make subawards by december 31, 2010, must be returned to the treasury',
11489:'by january 1, 2011. b the requirement in subsection a above does not prevent state housing 359 pt. 33 credit',
11490:'agencies from continuing to disburse funds to subawardees after december 31, 2010 provided: 1 a subaward has been made to',
11491:'the subawardee on or before december 31, 2010; 2 the subawardee has, by the close of 2010, paid or incurred',
11492:'at least 30 percent of the subawardee’s total adjusted basis in land and depreciable property that is reasonably expected to',
11493:'be part of the lowincome housing project; and 3 any funds not disbursed to the subawardee by december 31, 2011,',
11494:'must be returned to the treasury by january 1, 2012. [74 fr 44752, aug. 31, 2009] part 33—waivers for state',
11495:'innovation sec. 33.100 basis and purpose. 33.102 coordinated waiver process. 33.104 definitions. 33.108 application procedures. 33.112 state public notice requirements.',
11496:'33.116 federal public notice and approval process. 33.120 monitoring and compliance. 33.124 state reporting requirements. 33.128 periodic evaluation requirements. authority:',
11497:'sec. 1332, pub. l. 111–148, 124 stat. 119. source: 77 fr 11715, feb. 27, 2012, unless otherwise noted. § 33.100',
11498:'basis and purpose. a statutory basis. this part implements provisions of section 1332 of the patient protection and affordable care',
11499:'act affordable care act, public law 111–148, relating to waivers for state innovation, which the secretary may authorize for plan',
11500:'years beginning on or after january 1, 2017. section 1332 of the affordable care act requires the secretary to issue',
11501:'regulations that provide for all of the following: 1 a process for public notice and comment at the state level,',
11502:'including public hearings, sufficient to ensure a meaningful level of public input. 2 a process for the submission of an',
11503:'application that ensures the disclosure of all of the following: i the provisions of law that the state involved seeks',
11504:'to waive. 31 cfr subtitle a 7–1–16 edition ii the specific plans of the state to ensure that the waiver',
11505:'will meet all requirements specified in section 1332 of the affordable care act. 3 a process for the provision of',
11506:'public notice and comment after a waiver application is received by the secretary of health and human services, that is',
11507:'sufficient to ensure a meaningful level of public input and that does not impose requirements that are in addition to,',
11508:'or duplicative of, requirements imposed under the administrative procedures act, or requirements that are unreasonable or unnecessarily burdensome with respect',
11509:'to state compliance. 4 a process for the submission of reports to the secretary by a state relating to the',
11510:'implementation of a waiver. 5 a process for the periodic evaluation by the secretary of programs under waivers. b purpose.',
11511:'this part sets forth certain procedural requirements for waivers for state innovation under section 1332 of the affordable care act.',
11512:'§ 33.102 coordinated waiver process. a coordination with applications for waivers under other federal laws. a state may submit a',
11513:'single application to the secretary of health and human services for a waiver under section 1332 of the affordable care',
11514:'act and a waiver under one or more of the existing waiver processes applicable under titles xviii, xix, and xxi',
11515:'of the social security act, or under any other federal law relating to the provision of health care items or',
11516:'services, provided that such application is consistent with the procedures described in this part, the procedures for demonstrations under section',
11517:'1115 of the social security act, if applicable, and the procedures under any other applicable federal law under which the',
11518:'state seeks a waiver. b coordinated process for section 1332 waivers. a state seeking a section 1332 waiver must submit',
11519:'a waiver application to the secretary of health and human services. any application submitted to the secretary of health and',
11520:'human services that requests to waive sections 36b, 4980h, or 5000a of the internal revenue code, in accordance with section',
11521:'1332a2d of the affordable care act, shall upon receipt be 360 office of the secretary of the treasury transmitted by',
11522:'the secretary of health and human services to the secretary to be reviewed in accordance with this part. § 33.104',
11523:'definitions. for the purposes of this part: complete application means an application that has been submitted and for which the',
11524:'secretary and the secretary of health and human services have made a preliminary determination that it includes all required information',
11525:'and satisfies all requirements that are described in § 33.108f. public notice means a notice issued by a government agency',
11526:'or legislative body that contains sufficient detail to notify the public at large of a proposed action consistent with §',
11527:'33.112. section 1332 waiver means a waiver for state innovation under section 1332 of the affordable care act. § 33.108',
11528:'application procedures. a acceptable formats for applications. applications for initial approval of a section 1332 waiver shall be submitted in',
11529:'electronic format to the secretary of health and human services. b application timing. applications for initial approval of a section',
11530:'1332 waiver must be submitted sufficiently in advance of the requested effective date to allow for an appropriate implementation timeline.',
11531:'c preliminary review. each application for a section 1332 waiver will be subject to a preliminary review by the secretary',
11532:'and the secretary of health and human services, who will make a preliminary determination that the application is complete. a',
11533:'submitted application will not be deemed received until the secretary and the secretary of health and human services have made',
11534:'the preliminary determination that the application is complete. 1 the secretary and the secretary of health and human services will',
11535:'complete the preliminary review of the application within 45 days after it is submitted. 2 if the secretary and the',
11536:'secretary of health and human services determine that the application is not complete, the secretary of health and human services',
11537:'will send the state a § 33.108 written notice of the elements missing from the application. 3 the preliminary determination',
11538:'that an application is complete does not preclude a finding during the 180 day federal decisionmaking period that a necessary',
11539:'element of the application is missing or insufficient. d notification of preliminary determination. upon making the preliminary determination that an',
11540:'application is complete, as defined in this part, the secretary of health and human services will send the state a',
11541:'written notice informing the state that the secretary and the secretary of health and human services have made such a',
11542:'preliminary determination. that date will also mark the beginning of the federal public notice process and the 180day federal decisionmaking',
11543:'period. e public notice of completed application. upon receipt of a complete application for an initial section 1332 waiver, the',
11544:'secretary of health and human services will— 1 make available to the public the application, and all related state submissions,',
11545:'including all supplemental information received from the state following the receipt of a complete application for a section 1332 waiver.',
11546:'2 indicate the status of the application. f criteria for a complete application. an application for initial approval of a',
11547:'section 1332 waiver will not be considered complete unless the application meets all of the following conditions: 1 complies with',
11548:'paragraphs a through f of this section. 2 provides written evidence of the state’s compliance with the public notice requirements',
11549:'set forth in § 33.112, including a description of the key issues raised during the state public notice and comment',
11550:'period. 3 provides all of the following: i a comprehensive description of the state legislation and program to implement a',
11551:'plan meeting the requirements for a waiver under section 1332; ii a copy of the enacted state legislation that provides',
11552:'the state with authority to implement the proposed waiver, as required under section 1332a1c of the affordable care act; 361',
11553:'§ 33.108 iii a list of the provisions of law that the state seeks to waive, including a description of',
11554:'the reason for the specific requests; and iv the analyses, actuarial certifications, data, assumptions, analysis, targets and other information set',
11555:'forth in paragraph f4 of this section sufficient to provide the secretary and the secretary of health and human services',
11556:'with the necessary data to determine that the state’s proposed waiver: a as required under section 1332b1a of the affordable',
11557:'care act the comprehensive coverage requirement, will provide coverage that is at least as comprehensive as the coverage defined in',
11558:'section 1302b of the affordable care act and offered through exchanges established under the affordable care act as certified by',
11559:'the office of the actuary of the centers for medicare & medicaid services based on sufficient data from the state',
11560:'and from comparable states about their experience with programs created by the affordable care act and the provisions of the',
11561:'affordable care act that the state seeks to waive; b as required under section 1332b1b of the affordable care act',
11562:'the affordability requirement, will provide coverage and cost sharing protections against excessive outofpocket spending that are at least as affordable',
11563:'as the provisions of title i of the affordable care act would provide; c as required under section 1332b1c of',
11564:'the affordable care act the scope of coverage requirement, will provide coverage to at least a comparable number of its',
11565:'residents as the provisions of title i of the affordable care act would provide; and d as prohibited under section',
11566:'1332b1d of the affordable care act the federal deficit requirement, will not increase the federal deficit. 4 contains the following',
11567:'supporting information: i actuarial analyses and actuarial certifications. actuarial analyses and actuarial certifications to support the state’s estimates that the',
11568:'proposed waiver will comply with the comprehensive coverage requirement, the affordability requirement, and the scope of coverage requirement. 31 cfr',
11569:'subtitle a 7–1–16 edition ii economic analyses. economic analyses to support the state’s estimates that the proposed waiver will comply',
11570:'with the comprehensive coverage requirement, the affordability requirement, the scope of coverage requirement and the federal deficit requirement, including: a',
11571:'a detailed 10year budget plan that is deficit neutral to the federal government, as prescribed by section 1332a1bii of the',
11572:'affordable care act, and includes all costs under the waiver, including administrative costs and other costs to the federal government,',
11573:'if applicable; and b a detailed analysis regarding the estimated impact of the waiver on health insurance coverage in the',
11574:'state. iii data and assumptions. the data and assumptions used to demonstrate that the state’s proposed waiver is in compliance',
11575:'with the comprehensive coverage requirement, the affordability requirement, the scope of coverage requirement and the federal deficit requirement, including: a',
11576:'information on the age, income, health expenses and current health insurance status of the relevant state population; the number of',
11577:'employers by number of employees and whether the employer offers insurance; cross tabulations of these variables; and an explanation of',
11578:'data sources and quality; and b an explanation of the key assumptions used to develop the estimates of the effect',
11579:'of the waiver on coverage and the federal budget, such as individual and employer participation rates, behavioral changes, premium and',
11580:'price effects, and other relevant factors. iv implementation timeline. a detailed draft timeline for the state’s implementation of the proposed',
11581:'waiver. v additional information. additional information supporting the state’s proposed waiver, including: a an explanation as to whether the waiver',
11582:'increases or decreases the administrative burden on individuals, insurers, and employers, and if so, how and why; b an explanation',
11583:'of how the waiver will affect the implementation of the provisions of the affordable care act which the state is',
11584:'not requesting to 362 office of the secretary of the treasury waive in the state and at the federal level;',
11585:'c an explanation of how the waiver will affect residents who need to obtain health care services outofstate, as well',
11586:'as the states in which such residents may seek such services; d if applicable, an explanation as to how the',
11587:'state will provide the federal government with all information necessary to administer the waiver at the federal level; and e',
11588:'an explanation of how the state’s proposal will address potential individual, employer, insurer, or provider compliance, waste, fraud and abuse',
11589:'within the state or in other states. vi reporting targets. quarterly, annual, and cumulative targets for the comprehensive coverage requirement,',
11590:'the affordability requirement, the scope of coverage requirement, and the federal deficit requirement. vii other information. other information consistent with',
11591:'guidance provided by the secretary and the secretary of health and human services. g additional supporting information. 1 during the',
11592:'federal review process, the secretary may request additional supporting information from the state via the secretary of health and human',
11593:'services as needed to address public comments or to address issues that arise in reviewing the application. 2 requests for',
11594:'additional information, and responses to such requests, will be made available to the public in the same manner as information',
11595:'described in § 33.116b. § 33.112 state public notice requirements. a general. 1 prior to submitting an application for a',
11596:'new section 1332 waiver to the secretary of health and human services for review and consideration, a state must provide',
11597:'a public notice and comment period sufficient to ensure a meaningful level of public input for the application for a',
11598:'section 1332 waiver. 2 such public notice and comment period shall include, for a state with one or more federallyrecognized',
11599:'indian tribes within its borders, a separate process for meaningful consultation with such tribes. § 33.116 b public notice and',
11600:'comment period. the state shall make available at the beginning of the public notice and comment period, through its web',
11601:'site or other effective means of communication, and shall update as appropriate, a public notice that includes all of the',
11602:'following: 1 a comprehensive description of the application for a section 1332 waiver to be submitted to the secretary of',
11603:'health and human services including information and assurances related to all statutory requirements and other information consistent with guidance provided',
11604:'by the secretary and the secretary of health and human services. 2 information relating to where copies of the application',
11605:'for a section 1332 waiver are available for public review and comment. 3 information relating to how and where written',
11606:'comments may be submitted and reviewed by the public, and the timeframe during which comments will be accepted. 4 the',
11607:'location, date, and time of public hearings that will be convened by the state to seek public input on the',
11608:'application for a section 1332 waiver. c public hearings. 1 after issuing the public notice and prior to submitting an',
11609:'application for a new section 1332 waiver, a state must conduct public hearings regarding the state’s application. 2 such public',
11610:'hearings shall provide an interested party the opportunity to learn about and comment on the contents of the application for',
11611:'a section 1332 waiver. d submission of initial application. after the state public notice and comment period has concluded, the',
11612:'state may submit an application to the secretary of health and human services for an initial waiver in accordance with',
11613:'the requirements set forth in § 33.108. § 33.116 federal public notice and approval process. a general. the federal public',
11614:'notice and approval process begins on the first business day after the secretary and the secretary of health and human',
11615:'services determine that all elements 363 § 33.120 for a complete application were documented and submitted to the secretary of',
11616:'health and human services. b public notice and comment period. 1 following a determination that a state’s application for a',
11617:'section 1332 waiver is complete, the secretary and the secretary of health and human services will provide for a public',
11618:'notice and comment period that is sufficient to ensure a meaningful level of public input and that does not impose',
11619:'requirements that are in addition to, or duplicative of, requirements imposed under the administrative procedures act, or requirements that are',
11620:'unreasonable or unnecessarily burdensome with respect to state compliance. 2 at the beginning of the federal notice and comment period,',
11621:'the secretary of health and human services will make available through its web site and otherwise, and shall update as',
11622:'appropriate, public notice that includes all of the following: i the complete application for a section 1332 waiver, updates for',
11623:'the status of the state’s application, and any supplemental materials received from the state prior to and during the federal',
11624:'public notice and comment period. ii information relating to where copies of the application for a section 1332 waiver are',
11625:'available for public review and comment. iii information relating to how and where written comments may be submitted and reviewed',
11626:'by the public, and the timeframe during which comments will be accepted. iv any public comments received during the federal',
11627:'public notice and comment period. c approval of a section 1332 waiver application. the final decision of the secretary and',
11628:'the secretary of health and human services on a state application for a section 1332 waiver will be issued by',
11629:'the secretary of health and human services no later than 180 days after the determination by the secretary and the',
11630:'secretary of health and human services that a complete application was received in accordance with § 33.108. § 33.120 monitoring',
11631:'and compliance. a general. 1 following the issuance of a final decision to approve 31 cfr subtitle a 7–1–16 edition',
11632:'a section 1332 waiver by the secretary and the secretary of health and human services, a state must comply with',
11633:'all applicable federal laws, regulations, interpretive policy statements and interpretive guidance unless expressly waived. a state must, within the timeframes',
11634:'specified in law, regulation, policy, or guidance, come into compliance with any changes in federal law, regulation, or policy affecting',
11635:'section 1332 waivers, unless the provision changed is expressly waived. 2 a state must comply with the terms and conditions',
11636:'of the agreement between the secretary, the secretary of health and human services, and the state to implement a section',
11637:'1332 waiver. b implementation reviews. 1 the terms and conditions of an approved section 1332 waiver will provide that the',
11638:'state will perform periodic reviews of the implementation of the section 1332 waiver. 2 the secretary and the secretary of',
11639:'health and human services will review documented complaints that a state is failing to comply with requirements specified in the',
11640:'terms and conditions of any approved section 1332 waiver. 3 the secretary and the secretary of health and human services',
11641:'will promptly share with a state any complaint that the secretary and the secretary of health and human services has',
11642:'received and will also provide notification of any applicable monitoring and compliance issues. c post award. within 6 months after',
11643:'the implementation date of a section 1332 waiver and annually thereafter, a state must hold a public forum to solicit',
11644:'comments on the progress of a section 1332 waiver. the state must hold the public forum at which members of',
11645:'the public have an opportunity to provide comments and must provide a summary of the forum to the secretary of',
11646:'health and human services as part of the quarterly report specified in § 33.124a that is associated with the quarter',
11647:'in which the forum was held, as well as in the annual report specified in § 33.124b that is associated',
11648:'with the year in which the forum was held. 1 the state must publish the date, time, and location of',
11649:'the public forum 364 office of the secretary of the treasury in a prominent location on the state’s public web',
11650:'site, at least 30 days prior to the date of the planned public forum. 2 [reserved] d terminations and suspensions.',
11651:'the secretary and the secretary of health and human services reserve the right to suspend or terminate a section 1332',
11652:'waiver in whole or in part, at any time before the date of expiration, whenever the secretaries determine that a',
11653:'state has materially failed to comply with the terms of a section 1332 waiver. e closeout costs. if all or',
11654:'part of a section 1332 waiver is terminated or suspended, or if a portion of a section 1332 waiver is',
11655:'withdrawn, federal funding is limited to normal closeout costs associated with an orderly termination, suspension, or withdrawal, including service costs',
11656:'during any approved transition period, and administrative costs of disenrolling participants. f federal evaluators. 1 a state must fully cooperate',
11657:'with the secretary, the secretary of health and human services, or an independent evaluator selected by the secretary or the',
11658:'secretary of health and human services to undertake an independent evaluation of any component of a section 1332 waiver. 2',
11659:'as part of this required cooperation, a state must submit all requested data and information to the secretary, the secretary',
11660:'of health and human services, or the independent evaluator. § 33.124 state reporting requirements. a quarterly reports. a state must',
11661:'submit quarterly reports to the secretary of health and human services in accordance with the terms and conditions of the',
11662:'state’s section 1332 waiver. these quarterly reports must include, but are not limited to, reports of any ongoing operational challenges',
11663:'and plans for and results of associated corrective actions. b annual reports. a state must submit an annual report to',
11664:'the secretary of health and human services documenting all of the following: 1 the progress of the section 1332 waiver.',
11665:'§ 33.128 2 data on compliance with section 1332b1a through d of the affordable care act. 3 a summary of',
11666:'the annual post award public forum, held in accordance with § 33.120c, including all public comments received at such forum',
11667:'regarding the progress of the section 1332 waiver and action taken in response to such concerns or comments. 4 other',
11668:'information consistent with the state’s approved terms and conditions. c submitting and publishing annual reports. a state must submit a',
11669:'draft annual report to the secretary of health and human services no later than 90 days after the end of',
11670:'each waiver year, or as specified in the waiver’s terms and conditions. 1 within 60 days of receipt of comments',
11671:'from the secretary of health and human services, a state must submit to the secretary of health and human services',
11672:'a final annual report for the waiver year. 2 the draft and final annual reports are to be published on',
11673:'a state’s public web site within 30 days of submission to and approval by the secretary of health and human',
11674:'services, respectively. § 33.128 periodic evaluation requirements. a the secretary and the secretary of health and human services shall periodically',
11675:'evaluate the implementation of a program under a section 1332 waiver consistent with guidance published by the secretary and the',
11676:'secretary of health and human services and any terms and conditions governing the section 1332 waiver. b each periodic evaluation',
11677:'must include a review of the annual report or reports submitted by the state in accordance with § 33.124 that',
11678:'relate to the period of time covered by the evaluation. 365 pt. 34 part 34—resources and ecosystems sustainability, tourist opportunities,',
11679:'and revived economies of the gulf coast states subpart a—general provisions sec. 34.1 purpose. 34.2 definitions. subpart b—trust fund 34.100',
11680:'the trust fund. 34.101 investments. 34.102 interest earned. 34.103 allocation of funds. 34.104 expenditures. 34.105 waiver. subpart c—eligible activities for',
11681:'the section 311t gulf restore program components 34.200 general. 34.201 eligible activities for the direct component. 34.202 eligible activities for',
11682:'the comprehensive plan component. 34.203 eligible activities for the spill impact component. 34.204 limitations on administrative costs and administrative expenses.',
11683:'34.205 council’s audited financial statements and audits. subpart d—gulf restore program—direct component 34.300 general. 34.301 responsibility for administration— direct component.',
11684:'34.302 allocation of funds—direct component. 34.303 application procedure—direct component. 34.304 grant award process—direct component. 34.305 use of funds—direct component. 34.306',
11685:'reports—direct component. 34.307 recordkeeping—direct component. 34.308 audits—direct component. subpart e—gulf restore program— comprehensive plan component 34.400 general. 34.401 responsibility for',
11686:'administration— comprehensive plan component. 34.402 grant administration—comprehensive plan component. 34.403 use of funds—comprehensive plan component. 34.404 reports—comprehensive plan component. 31',
11687:'cfr subtitle a 7–1–16 edition 34.405 recordkeeping—comprehensive plan component. 34.406 audits—comprehensive plan component. subpart f—gulf restore program—spill impact component 34.500',
11688:'general. 34.501 responsibility for administration— spill impact component. 34.502 allocation of funds—spill impact component. 34.503 state expenditure plans—spill impact component.',
11689:'34.504 grant administration—spill impact component. 34.505 use of funds—spill impact component. 34.506 reports—spill impact component. 34.507 recordkeeping—spill impact component. 34.508',
11690:'audits—spill impact component. subpart g—noaa restore act science program 34.600 general. 34.601 responsibility for administration— noaa restore act science program.',
11691:'34.602 use of funds and eligible activities— noaa restore act science program. 34.603 limitations on activities—noaa restore act science program.',
11692:'34.604 limitations on administrative expenses— noaa restore act science program. 34.605 reports—noaa restore act science program. 34.606 recordkeeping—noaa restore act',
11693:'science program. 34.607 audits—noaa restore act science program. subpart h—centers of excellence research grants program 34.700 general. 34.701 responsibility for',
11694:'administration— centers of excellence research grants program. 34.702 allocation of funds—centers of excellence research grants program. 34.703 application procedure—centers of',
11695:'excellence research grants program. 34.704 use of funds and eligible activities— centers of excellence research grants program. 34.705 ineligible activities—centers',
11696:'of excellence research grants program. 34.706 reports—centers of excellence research grants program. 34.707 recordkeeping—centers of excellence research grants program. 34.708',
11697:'audits—centers of excellence research grants program. 366 office of the secretary of the treasury subpart i—agreements 34.800 general. 34.801 grant',
11698:'agreements. 34.802 certifications. 34.803 conditions. 34.804 noncompliance. 34.805 treasury inspector general. authority: 31 u.s.c. 301; 31 u.s.c. 321; 33 u.s.c.',
11699:'1251 et seq. source: 80 fr 77243, dec. 14, 2015, unless otherwise noted. subpart a—general provisions § 34.1 purpose. this',
11700:'part describes policies and procedures applicable to the following programs authorized under the resources and ecosystems sustainability, tourist opportunities, and',
11701:'revived economies of the gulf coast states act of 2012 restore act. a the gulf restore program is authorized under',
11702:'section 311t of the federal water pollution control act 33 u.s.c. 1321t, as amended by the restore act, and includes',
11703:'the following components: 1 direct component subpart d of this part, administered by the department of the treasury. 2 comprehensive',
11704:'plan component subpart e of this part, administered by the gulf coast ecosystem restoration council. 3 spill impact component subpart',
11705:'f of this part, administered by the gulf coast ecosystem restoration council. b noaa restore act science program subpart g',
11706:'of this part is administered by the national oceanic and atmospheric administration, and authorized by the restore act, section 1604,',
11707:'33 u.s.c. 1321 note. c centers of excellence research grants program subpart h of this part is administered by the',
11708:'department of the treasury, and authorized by the restore act, section 1605, 33 u.s.c. 1321 note. § 34.2 definitions. as',
11709:'used in this part: act or restore act means the resources and ecosystems sustainability, tourist opportunities, and revived § 34.2',
11710:'economies of the gulf coast states act of 2012. activity means an activity, project, or program, including research and monitoring,',
11711:'eligible for funding under the act. administrative costs means those indirect costs for administration incurred by the gulf coast states,',
11712:'coastal political subdivisions, and coastal zone parishes that are allocable to activities authorized under the act. administrative costs do not',
11713:'include indirect costs that are identified specifically with, or readily assignable to, facilities as defined in 2 cfr 200.414. administrative',
11714:'expenses means those expenses incurred for administration by the council or noaa, including expenses for general management functions, general ledger',
11715:'accounting, budgeting, human resource services, general procurement services, and general legal services. administrative expenses do not include expenses that are',
11716:'identified specifically with, or readily assignable to: 1 facilities; 2 eligible projects, programs, or planning activities; 3 activities related to',
11717:'grant applications, awards, audit requirements, or postaward management, including payments and collections; 4 the council’s development, publication, and implementation of',
11718:'the comprehensive plan and any subsequent amendments; 5 the council’s development and publication of regulations and procedures for implementing the',
11719:'spill impact component, and the review of state expenditure plans submitted under the spill impact component; 6 preparation of reports',
11720:'required by the act; 7 establishment and operation of advisory committees; or 8 collection and consideration of scientific and other',
11721:'research associated with restoration of the gulf coast ecosystem. alabama gulf coast recovery council means the entity identified in section',
11722:'311t1fi of the federal water pollution control act, as amended by the restore act. assignee means a member of the',
11723:'gulf coast ecosystem restoration council 367 § 34.2 who has been assigned primary authority and responsibility for a project or',
11724:'program included in the comprehensive plan through a grant or inter agency agreement. best available science means science that maximizes',
11725:'the quality, objectivity, and integrity of information, including statistical information; uses peerreviewed and publicly available data; and clearly documents and',
11726:'communicates risks and uncertainties in the scientific basis for such projects. centers of excellence research grants program means the program',
11727:'authorized by section 1605 of the act. coastal political subdivision means any local political jurisdiction that is immediately below the',
11728:'state level of government, including a county, parish, or borough, with a coastline that is contiguous with any portion of',
11729:'the united states gulf of mexico. the term includes any of the disproportionately affected counties and nondisproportionately impacted counties in',
11730:'florida, as defined below. coastal zone parishes means the parishes of ascension, assumption, calcasieu, cameron, iberia, jefferson, lafourche, livingston, orleans,',
11731:'plaquemines, st. bernard, st. charles, st. james, st. john the baptist, st. martin, st. mary, st. tammany, tangipahoa, terrebonne, and',
11732:'vermilion in the state of louisiana. comprehensive plan component means the component of the gulf restore program authorized by section',
11733:'311t2 of the federal water pollution control act, as added by section 1603 of the act, in which funds are',
11734:'provided through the council, in accordance with a plan developed by the council, to entities to carry out the purposes',
11735:'of the act. council means the gulf coast ecosystem restoration council, an independent entity in the federal government whose members',
11736:'are the governors of the gulf coast states; the secretaries of agriculture, the army, commerce, and the interior; the head',
11737:'of the department in which the coast guard is operating, and the administrator of the environmental protection agency or their',
11738:'designees at the level of assistant secretary or the equivalent. 31 cfr subtitle a 7–1–16 edition deepwater horizon oil spill',
11739:'means the blowout and explosion of the mobile offshore drilling unit deepwater horizon that occurred on april 20, 2010, and',
11740:'resulting hydrocarbon releases into the environment. direct component means the component of the gulf restore program authorized by section 311t1',
11741:'of the federal water pollution control act, as added by section 1603 of the act, in which gulf coast states,',
11742:'coastal zone parishes, disproportionately affected counties, and nondisproportionately impacted counties are provided funds directly by treasury through grants to carry',
11743:'out the purposes of the act. disproportionately affected counties means the counties of bay, escambia, franklin, gulf, okaloosa, santa rosa,',
11744:'wakulla, and walton in the state of florida. federal water pollution control act means 33 u.s.c. 1251 et seq. gulf',
11745:'coast region means: 1 in the gulf coast states, the coastal zones defined under section 304 of the coastal zone',
11746:'management act of 1972 that border the gulf of mexico; 2 land within the coastal zones described in paragraph 1',
11747:'of this definition that is held in trust by, or the use of which is by law subject solely to',
11748:'the discretion of, the federal government or officers or agents of the federal government; 3 any adjacent land, water, and',
11749:'watersheds, that are within 25 miles of the coastal zone described in paragraphs 1 and 2 of this definition; and',
11750:'4 all federal waters in the gulf of mexico. gulf coast state means any of the states of alabama, florida,',
11751:'louisiana, mississippi, and texas. gulf coast state entity means a party that carries out the duties of a state for',
11752:'the centers of excellence research grants program under § 34.702. infrastructure means the public facilities or systems needed to support',
11753:'commerce and economic development. these installations and facilities span a wide range, including highways, airports, roads, buildings, transit systems, port',
11754:'facilities, railways, telecommunications, water and sewer systems, public electric and gas utilities, levees, seawalls, breakwaters, major 368 office of the',
11755:'secretary of the treasury pumping stations, and flood gates. infrastructure encompasses new construction, upgrades and repairs to existing facilities or',
11756:'systems, and associated land acquisition and planning. multiyear implementation plan means the plan submitted by entities eligible for funding directly',
11757:'from treasury under the direct component, and described at § 34.303. noaa means the national oceanic and atmospheric administration. noaa',
11758:'restore act science program means the program authorized by section 1604 of the act. nondisproportionately impacted counties means the counties',
11759:'of charlotte, citrus, collier, dixie, hernando, hillsborough, jefferson, lee, levy, manatee, monroe, pasco, pinellas, sarasota, and taylor in the state',
11760:'of florida. passthrough entity means a nonfederal entity that provides a subaward to a subrecipient to carry out part of',
11761:'a program under the act. planning assistance means data gathering, studies, modeling, analysis and other tasks required to prepare plans',
11762:'for eligible activities under § 34.201a through i, including environmental review and compliance tasks and architectural and engineering studies. planning',
11763:'assistance also means onetime preparations that will allow the recipient to establish systems and processes needed to review grant applications,',
11764:'award grants, monitor grants after award, and audit compliance with respect to eligible activities under § 34.201 in a multiyear',
11765:'implementation plan or state expenditure plan. recipient means a nonfederal entity that receives a federal award directly from a federal',
11766:'awarding agency to carry out an activity under the act. as used in these regulations, a recipient also includes a',
11767:'passthrough entity. the term recipient does not include subrecipients. spill impact component means the component of the gulf restore program',
11768:'authorized by section 311t3 of the federal water pollution control act, as added by section 1603 of the act, in',
11769:'which gulf coast states are provided funds by the council according to a formula that the council es § 34.101',
11770:'tablishes by regulation, using criteria listed in the act. state expenditure plan means the plan that each gulf coast state',
11771:'must submit to the council for the expenditure of amounts disbursed under the spill impact component, and described at §',
11772:'34.503. subrecipient means a nonfederal entity that receives a subaward from a recipient to carry out an activity under the',
11773:'act. treasury means the u.s. department of the treasury, the secretary of the treasury, or his/her designee. trust fund means',
11774:'the gulf coast restoration trust fund. subpart b—trust fund § 34.100 the trust fund. treasury will deposit into the trust',
11775:'fund an amount equal to 80 percent of all administrative and civil penalties paid after july 6, 2012 by responsible',
11776:'parties in connection with the explosion on, and sinking of, the mobile offshore drilling unit deepwater horizon pursuant to a',
11777:'court order, negotiated settlement, or other instrument under section 311 of the federal water pollution control act. after these administrative',
11778:'and civil penalties have been deposited into the trust fund, the trust fund will terminate on the date all amounts',
11779:'owed to the trust fund have been returned to the trust fund, and all amounts in the trust fund have',
11780:'been expended. § 34.101 investments. the secretary of the treasury will invest such amounts in the trust fund that are',
11781:'not, in the judgment of the secretary, required to meet needs for current withdrawals. the secretary may invest in interestbearing',
11782:'obligations of the united states, having maturities suitable to the needs of the trust fund as determined by the secretary.',
11783:'these obligations will bear interest at rates described in 31 u.s.c. 9702, unless the secretary determines that such rates are',
11784:'unavailable for obligations with suitable maturities. in that event, the secretary will select obligations of the united states bearing interest',
11785:'at rates determined by the secretary, taking into consideration 369 § 34.102 current market yields on outstanding marketable obligations of',
11786:'the united states of comparable maturities. § 34.102 interest earned. interest earned on trust fund investments will be available as',
11787:'described in § 34.103b. § 34.103 allocation of funds. the amounts in the trust fund are allocated among the programs',
11788:'in § 34.1. a available funds in the trust fund, other than interest, are allocated as follows: 1 thirtyfive percent',
11789:'in equal shares for the gulf coast states to be used for the direct component of the gulf restore program.',
11790:'section 34.302 describes the allocation for each gulf coast state. 2 thirty percent for the council to be used for',
11791:'the comprehensive plan component of the gulf restore program. 3 thirty percent for formula distribution to gulf coast states to',
11792:'be used for the spill impact component of the gulf restore program. 4 two and onehalf percent to be used',
11793:'for the noaa restore act science program. 5 two and onehalf percent in equal shares for the gulf coast states',
11794:'to be used for the centers of excellence research grants program. b within ten days of the close of a',
11795:'federal fiscal year, available funds equal to the interest earned on the trust fund investments will be allocated, as follows:',
11796:'1 twentyfive percent to be used for the noaa restore act science program. 2 twentyfive percent for the centers of',
11797:'excellence research grants program. 3 fifty percent for the comprehensive plan component of the gulf restore program. § 34.104 expenditures.',
11798:'subject to limitations in the act and these regulations, amounts in the trust fund will be available for the direct',
11799:'and indirect expenses of eligible activities without fiscal year limitation. 31 cfr subtitle a 7–1–16 edition § 34.105 waiver. to',
11800:'the extent not inconsistent with applicable law, treasury may waive or modify a requirement in the regulations in this part',
11801:'in a single case or class of cases if the secretary determines, in his or her sole discretion, that the',
11802:'requirement is not necessary for the deposit of amounts into, or the expenditure of amounts from, the trust fund. treasury',
11803:'will provide public notice of any waivers or modifications granted that materially change a regulatory requirement. subpart c—eligible activities for',
11804:'the section 311t gulf re store program components § 34.200 general. this subpart describes policies and procedures regarding eligible activities',
11805:'applicable to the direct component, comprehensive plan component, and spill impact component of the gulf restore program. subparts d, e,',
11806:'f, and i of this part describe additional requirements that must be met before an activity can receive funding. a',
11807:'trust fund amounts may be used to carry out an activity in whole or in part only if the following',
11808:'requirements are met: 1 costs must comply with administrative requirements and cost principles in applicable federal laws and policies on',
11809:'grants. 2 the activity must meet the eligibility requirements of the gulf restore program as defined in § 34.201, §',
11810:'34.202, or § 34.203, according to component. 3 activities funded through the direct component, comprehensive plan component, and spill impact',
11811:'component must not be included in any claim for compensation presented after july 6, 2012, to the oil spill liability',
11812:'trust fund authorized by 26 u.s.c. 9509. b a gulf coast state, coastal political subdivision, and coastal zone parish may',
11813:'use funds available under the direct component or spill impact component to satisfy the nonfederal costshare of an activity that',
11814:'is eligible under §§ 34.201 and 34.203 and authorized by federal law. 370 office of the secretary of the treasury',
11815:'§ 34.201 eligible activities for the direct component. the following activities are eligible for funding under the direct component. activities',
11816:'in paragraphs a through g of this section are eligible for funding to the extent they are carried out in',
11817:'the gulf coast region. direct component activities are carried out in the gulf coast region when, in the reasonable judgment',
11818:'of the entity applying to treasury for a grant, each severable part of the activity is primarily designed to restore',
11819:'or protect that geographic area. applicants must demonstrate that the activity will be carried out in the gulf coast region',
11820:'when they apply for a grant. activities designed to protect or restore natural resources must be based on the best',
11821:'available science. all direct component activities must be included in and conform to the description in the multiyear implementation plan',
11822:'required by § 34.303. a restoration and protection of the natural resources, ecosystems, fisheries, marine and wildlife habitats, beaches, and',
11823:'coastal wetlands of the gulf coast region. b mitigation of damage to fish, wildlife, and natural resources. c implementation of',
11824:'a federallyapproved marine, coastal, or comprehensive conservation management plan, including fisheries monitoring. d workforce development and job creation. e improvements',
11825:'to or on state parks located in coastal areas affected by the deepwater horizon oil spill. f infrastructure projects benefitting',
11826:'the economy or ecological resources, including port infrastructure. g coastal flood protection and related infrastructure. h promotion of tourism in',
11827:'the gulf coast region, including promotion of recreational fishing. i promotion of the consumption of seafood harvested from the gulf',
11828:'coast region. j planning assistance. eligible entities under § 34.302 may apply for planning assistance grants to fund preparation and',
11829:'amendment of the multiyear implementation plan. k administrative costs. § 34.203 § 34.202 eligible activities for the comprehensive plan component.',
11830:'the council may expend funds that are available under the comprehensive plan component for eligible activities under 33 u.s.c. 1321t2',
11831:'and 3, including the following: a the council may expend funds to carry out activities in the gulf coast region',
11832:'that are included in the comprehensive plan, as described in 33 u.s.c. 1321t2. an activity selected by the council is',
11833:'carried out in the gulf coast region when, in the reasonable judgment of the council, each severable part of the',
11834:'activity is primarily designed to restore or protect that geographic area. the council must document the basis for its judgment',
11835:'when it selects the activity. b the council may expend funds to develop and publish the proposed and initial comprehensive',
11836:'plans, and to implement, amend, and update the comprehensive plan as required by the act or as necessary. c the',
11837:'council may expend funds to prepare annual reports to congress, and other reports and audits required by the act, these',
11838:'regulations, and other federal law. d the council may expend funds to establish and operate one or more advisory committees',
11839:'as may be necessary to assist the council. e the council may expend funds to collect and consider scientific and',
11840:'other research associated with restoration of the gulf coast ecosystem, including research, observation, and monitoring. f administrative expenses. § 34.203',
11841:'eligible activities for the spill impact component. activities eligible for funding under the spill impact component must meet the eligibility',
11842:'criteria in § 34.201a through k, as well as the following: a the activities must be included in and conform',
11843:'to the description in a state expenditure plan required in § 34.503 and approved by the council. state entities may',
11844:'apply for a grant from the total amount allocated to that state under the spill impact component before the council',
11845:'has approved 371 § 34.204 the state expenditure plan to fund eligible activities that are necessary to develop and submit',
11846:'that plan. b the activities included in the state expenditure plan must contribute to the overall economic and ecological recovery',
11847:'of the gulf coast. c activities listed in § 34.201a through g are eligible for funding from the spill impact',
11848:'component to the extent they are carried out in the gulf coast region. for purposes of this component, an activity',
11849:'is carried out in the gulf coast region when, in the reasonable judgment of the entity developing the state expenditure',
11850:'plan under § 34.503, each severable part of the activity is primarily designed to restore or protect that geographic area.',
11851:'state expenditure plans must include a demonstration that activities in the plan will be carried out in the gulf coast',
11852:'region. § 34.204 limitations on administrative costs and administrative expenses. a of the amounts received by a gulf coast state,',
11853:'coastal political subdivision, or coastal zone parish in a grant from treasury under the direct component, or in a grant',
11854:'from the council under the comprehensive plan component or spill impact component, not more than three percent may be used',
11855:'for administrative costs. the three percent limit is applied to the total amount of funds received by a recipient under',
11856:'each grant. the three percent limit does not apply to the administrative costs of subrecipients. all sub recipient costs are',
11857:'subject to the cost principles in federal laws and policies on grants. b of the amounts received by the council',
11858:'under the comprehensive plan component, not more than three percent may be used for administrative expenses. the three percent limit',
11859:'is applied to the total amount of funds received by the council, beginning with the first fiscal year the council',
11860:'receives funds through the end of the fourth, or most recent fiscal year, whichever is later. § 34.205 council’s audited',
11861:'financial statements and audits. a not later than december 1, 2014, and each year thereafter, the council 31 cfr subtitle',
11862:'a 7–1–16 edition must prepare and submit to the secretary of the treasury an audited financial statement for the preceding',
11863:'federal fiscal year, covering all accounts and associated activities of the council. b each audited financial statement under this section',
11864:'must reflect: 1 the overall financial position of the accounts and activities covered by the statement, including assets and liabilities',
11865:'thereof. 2 results of operations of the council. c the financial statements must be prepared in accordance with the form',
11866:'and content of the financial statements prescribed by the director of the office of management and budget for executive agencies',
11867:'pursuant to 31 u.s.c. 3515, consistent with applicable accounting and financial reporting principles, standards, and requirements. d the treasury inspector',
11868:'general may conduct audits and reviews of the council’s accounts and activities as the inspector general deems appropriate. subpart d—gulf',
11869:'restoreprogram—direct component § 34.300 general. this subpart describes the policies and procedures applicable to the direct component of the gulf',
11870:'restore program. the funds made available under this subpart will be in the form of a grant. § 34.301 responsibility',
11871:'for administration— direct component. treasury is responsible for awarding and administering grants and grant agreements under this subpart. treasury will',
11872:'develop and apply policies and procedures consistent with the act and federal laws and policies on grants. treasury also will',
11873:'establish and implement a program to monitor compliance with its grant agreements. § 34.302 allocation of funds—direct component. the amounts',
11874:'made available in any fiscal year from the trust fund and allocated to this component will be available in equal',
11875:'shares for the gulf coast states for expenditure on eligible activities. the following entities 372 office of the secretary of',
11876:'the treasury are eligible to receive direct component grants. a the amounts available to alabama will be provided directly to',
11877:'the alabama gulf coast recovery council, or such administrative agent as it may designate. all administrative duties of the alabama',
11878:'gulf coast recovery council must be performed by public officials and employees that are subject to the ethics laws of',
11879:'the state of alabama. b of the amounts available to florida, 75 percent of funding will be provided directly to',
11880:'the eight disproportionately affected counties. each disproportionately affected county’s share is as follows: bay county, 15.101453044%; escambia county, 25.334760043%; franklin',
11881:'county, 8.441253238%; gulf county, 6.743202296%; okaloosa county, 15.226456794%; santa rosa county, 10.497314919%; wakulla county, 4.943148294%; and walton county, 13.712411372%. c',
11882:'of the amounts available to florida, 25 percent of funding will be provided directly to the nondisproportionately impacted counties. each',
11883:'nondisproportionately impacted county’s share is as follows: charlotte county, 5.162%; citrus county, 4.692%; collier county, 7.019%; dixie county, 3.484%; hernando',
11884:'county, 4.982%; hillsborough county, 13.339%; jefferson county, 3.834%; lee county, 8.776%; levy county, 3.894%; manatee county, 6.809%; monroe county, 8.297%;',
11885:'pasco county, 7.079%; pinellas county, 11.002%; sarasota county, 7.248%; and taylor county, 4.383%. d of the amounts available to louisiana,',
11886:'70 percent will be provided directly to the coastal protection and restoration authority board of louisiana, through the coastal protection',
11887:'and restoration authority of louisiana. e of the amounts available to louisiana, 30 percent will be provided directly to the',
11888:'coastal zone parishes. each coastal zone parish’s share is as follows: ascension, 2.42612%; assumption, 0.93028%; calcasieu, 5.07063%; cameron, 2.10096%; iberia,',
11889:'2.55018%; jefferson, 11.95309%; lafourche, 7.86746%; livingston, 3.32725%; orleans, 7.12875%; plaquemines, 17.99998%; st. bernard, 9.66743%; st. charles, § 34.303 1.35717%; st.',
11890:'james, 0.75600%; st. john the baptist, 1.11915%; st. martin, 2.06890%; st. mary, 1.80223%; st. tammany, 5.53058%; tangipahoa, 3.40337%; terrebonne, 9.91281%;',
11891:'and vermilion, 3.02766%. f no parish will receive funds until the parish chief executive has certified to the governor of',
11892:'louisiana, in a form satisfactory to the governor or the governor’s designee, that the parish has completed a comprehensive land',
11893:'use plan that is consistent with, or complementary to, the most recent version of the state’s coastal master plan approved',
11894:'by the louisiana legislature. g the amounts available to mississippi will be provided directly to the mississippi department of environmental',
11895:'quality. h the amounts available to texas will be provided directly to the office of the governor or to an',
11896:'appointee of the office of the governor. § 34.303 application procedure—direct component. the entities identified in § 34.302 are eligible',
11897:'to apply for their allocation as a grant. treasury has developed an application process for grants available under this subpart',
11898:'that is consistent with the act and federal laws and policies on grants. the application process includes the following requirements:',
11899:'a before an eligible entity may receive a direct component activity grant, the grant applicant must submit a multiyear implementation',
11900:'plan describing each activity for which it seeks funding under the direct component. applications to fund preparation and amendment of',
11901:'the multiyear implementation plan are exempt from this requirement. b for each activity, the multiyear implementation plan must include a',
11902:'narrative description demonstrating: 1 the need for, purpose, and objectives of the activity; 2 how the activity is eligible for',
11903:'funding and meets all requirements; 3 location of the activity; 4 budget for the activity; 5 milestones for the activity;',
11904:'6 projected completion dates for the activity; 373 § 34.304 7 criteria the applicant will use to evaluate the success',
11905:'of each activity in helping to restore and protect the gulf coast region impacted by the deep water horizon oil',
11906:'spill; 8 the plan was made available for public review and comment for a minimum of 45 days in a',
11907:'manner calculated to obtain broadbased participation from individuals, businesses, indian tribes, and nonprofit organizations; and 9 each activity in the',
11908:'plan was approved after consideration of meaningful input from the public. treasury may require a standard format and additional information',
11909:'in the plans. plans can be phased and incremental and may be modified later by the applicant. if the applicant',
11910:'has requested or anticipates requesting funding for any part of the activity from other sources, including other components in the',
11911:'act, the applicant must identify the source, state the amount of funding, and provide the current status of the request.',
11912:'for the state of louisiana parishes, the applicant must submit information demonstrating compliance with § 34.302f. c material modifications to',
11913:'a multiyear implementation plan are subject to all applicable requirements in paragraph b of this section. d the applicant must',
11914:'include supporting information in each grant application that: 1 proposed activities meet the statutory requirements for eligibility; and 2 each',
11915:'activity designed to protect or restore natural resources is based on best available science. e an applicant may satisfy some',
11916:'or all of the requirements in this section and § 34.802a through e if it can demonstrate in its application',
11917:'to treasury that before july 6, 2012: 1 the applicant established conditions to carry out activities that are substantively the',
11918:'same as the requirements in this section and § 34.802a through e. 2 the applicable activity qualified as one or',
11919:'more of the eligible activities in § 34.201. 31 cfr subtitle a 7–1–16 edition § 34.304 grant award process—direct component.',
11920:'upon determining that the multiyear implementation plan and the grant application meet the requirements of these regulations and the act,',
11921:'treasury will execute a grant agreement with the recipient that complies with subpart i of this part, the act, and',
11922:'other federal laws and policies on grants. § 34.305 use of funds—direct component. a an activity may be funded in',
11923:'whole or in part if the applicable requirements of subparts c and d of this part are met. b when',
11924:'awarding contracts to carry out an activity under the direct component, a gulf coast state, coastal political subdivision, or coastal',
11925:'zone parish may give preference to individuals and companies that reside in, are headquartered in, or are principally engaged in',
11926:'business in the state of project execution consistent with federal laws and policies on grants. c a gulf coast state,',
11927:'coastal political subdivision, or coastal zone parish may propose to issue subawards for eligible activities. recipients that propose to issue',
11928:'subawards must demonstrate their ability to conduct sub recipient monitoring and management, as required by federal laws and policies on',
11929:'grants. § 34.306 reports—direct component. recipients must submit reports as prescribed by treasury. § 34.307 recordkeeping—direct component. recipients must maintain',
11930:'records as prescribed by treasury, and make the records available to treasury, including the treasury inspector general. § 34.308 audits—direct',
11931:'component. treasury, including the treasury inspector general, may conduct audits and reviews of recipient’s accounts and activities relating to the',
11932:'act as deemed appropriate by treasury. 374 office of the secretary of the treasury subpart e—gulf restore pro gram—comprehensive plan',
11933:'component § 34.400 general. this subpart describes the policies and procedures applicable to the comprehensive plan component. the comprehensive plan',
11934:'is developed by the council in accordance with 33 u.s.c. 1321t2 and will include activities the council intends to carry',
11935:'out, subject to available funding. when selecting activities to carry out in the first three years, except for certain projects',
11936:'and programs that were authorized prior to july 6, 2012, the council will give highest priority to projects meeting one',
11937:'or more of the criteria in 33 u.s.c. 1321t2diii. § 34.401 responsibility for administra tion—comprehensive plan compo nent. a after',
11938:'selecting comprehensive plan projects and programs to be funded, the council must assign primary authority and responsibility for overseeing and',
11939:'implementing projects and programs to a gulf coast state or federal agency represented on the council, which are called assignees',
11940:'in these regulations. in assigning responsibility, the council must enter into a grant agreement with the gulf coast state or',
11941:'an interagency agreement with the federal agency. any grant agreement must be consistent with applicable federal laws and policies on',
11942:'grants. the council must specify whether any part of an assignee’s responsibility may be further assigned to another entity and',
11943:'under what terms. b when an assignee’s grant or subaward to, or cooperative agreement with, a nongovernmental entity would equal',
11944:'or exceed ten percent of the total amount provided to the assignee for that activity, the council must publish in',
11945:'the federal register and deliver to the following congressional committees at least 30 days prior to the assignee entering into',
11946:'an agreement the name of the recipient or subrecipient; a brief description of the activity, including its purpose; and the',
11947:'amount of the award. 1 house of representatives committees: committee on science, space, and § 34.405 technology; committee on natural',
11948:'resources; committee on transportation and infrastructure; committee on appropriations. 2 senate committees: committee on environment and public works; committee on',
11949:'commerce, science, and transportation; committee on energy and natural resources; committee on appropriations. c the council must establish and implement',
11950:'a program to monitor compliance with its grant agreements and interagency agreements. § 34.402 grant administration—comprehensive plan component. the council',
11951:'must publish policies and procedures for administration of comprehensive plan component grants that are consistent with applicable federal laws and',
11952:'policies on grants. these grant policies and procedures must include uniform guidelines for assignees to use when selecting subrecipients, awarding',
11953:'grants and subawards, and monitoring compliance. the council must also establish and implement a program to monitor compliance with its',
11954:'grant agreements. § 34.403 use of funds—comprehensive plan component. an activity may be funded in whole or in part if',
11955:'the applicable requirements of subparts c and e of this part are met. § 34.404 reports—comprehensive plan component. assignees must',
11956:'submit reports as prescribed by the council or treasury. in addition, the council must submit reports as prescribed by treasury.',
11957:'§ 34.405 recordkeeping—comprehensive plan component. assignees must maintain records as prescribed by the council and treasury, and make the records',
11958:'available to the council and treasury, including the treasury inspector general. in addition, the council must make its records concerning',
11959:'the activities of assignees available to treasury, including the treasury inspector general. 375 § 34.406 § 34.406 audits—comprehensive plan component.',
11960:'the council and treasury, including the treasury inspector general, may conduct audits and reviews of assignee’s accounts and activities relating',
11961:'to the act as any of them deems appropriate. subpart f—gulf restore pro gram—spill impact compo nent § 34.500 general.',
11962:'this subpart describes the policies and procedures applicable to the spill impact component of the gulf restore program. the funds',
11963:'made available under this subpart will be in the form of grants. § 34.501 responsibility for administration— spill impact component.',
11964:'the council is responsible for awarding and administering grants under this subpart. § 34.502 allocation of funds—spill impact component. the',
11965:'council will allocate amounts to the gulf coast states based on the act and regulations promulgated by the council. the',
11966:'council will make allocated funds available through grants for activities described in a state expenditure plan approved by the council.',
11967:'§ 34.503 state expenditure plans— spill impact component. each gulf coast state, through its governor or the governor’s designee, must',
11968:'submit a state expenditure plan to the council for its approval that describes each activity for which the state seeks',
11969:'funding. the council must develop requirements for these plans, including the requirements below. a the state expenditure plan must be',
11970:'developed by: 1 in alabama, the alabama gulf coast recovery council. 2 in florida, a consortium of local political subdivisions',
11971:'that includes, at a minimum, one representative of each county affected by the deepwater horizon oil spill. 31 cfr subtitle',
11972:'a 7–1–16 edition 3 in louisiana, the coastal protection and restoration authority of louisiana, as approved by the board. 4',
11973:'in mississippi, the office of the governor or an appointee of the office of the governor. 5 in texas, the',
11974:'office of the governor or an appointee of the office of the governor. b the state expenditure plan must describe',
11975:'how it takes into consideration the comprehensive plan and is consistent with the goals and objectives of the comprehensive plan.',
11976:'in addition, the state expenditure plan must describe the processes used: 1 to evaluate and select activities included in the',
11977:'plan; 2 to assess the capability of third party entities that will implement activities in the plan; 3 to prevent',
11978:'conflicts of interest in the development and implementation of the plan; 4 to obtain public review and comment in accordance',
11979:'with paragraph g of this section; and 5 to verify compliance with the requirements of § 34.203 and this subpart.',
11980:'c for each activity in the state expenditure plan, the plan must include a narrative description demonstrating: 1 the need',
11981:'for, purpose, and objectives of the activity; 2 how the activity is eligible for funding and meets all requirements of',
11982:'§ 34.203 and this subpart; 3 location of the activity; 4 budget for the activity; 5 milestones for the activity;',
11983:'6 projected completion dates for the activity; and 7 criteria the applicant will use to evaluate the success of each',
11984:'activity in helping to restore and protect the gulf coast region. plans can be phased or incremental and may be',
11985:'modified with the council’s approval. if funding has been requested from other sources, including other components of the act, the',
11986:'plan must identify the source, state how much funding was requested, and provide the current status of the request. d',
11987:'the state expenditure plan must demonstrate how the activities in the plan will contribute to the overall economic and ecological',
11988:'recovery of the gulf coast, and how each activity that 376 office of the secretary of the treasury would restore',
11989:'and protect natural resources, ecosystems, fisheries, marine and wildlife habitats, beaches, coastal wetlands or the economy of the gulf coast',
11990:'is based on the best available science. e the state expenditure plan must demonstrate that activities described in § 34.201a',
11991:'through g will be carried out in the gulf coast region, as described in § 34.203c. f no more than',
11992:'25 percent of funding under the spill impact component is available to a gulf coast state under this subpart to',
11993:'pay for infrastructure, unless the governor or the governor’s representative on the council certifies that: 1 the ecosystem restoration needs',
11994:'in the state will be addressed by the activities in the proposed plan; and 2 additional investment in infrastructure is',
11995:'required to mitigate the impacts of the deepwater horizon oil spill to the ecosystem or economy. g before being submitted',
11996:'to the council for approval, a state expenditure plan must be available for public review and comment for a minimum',
11997:'of 45 days, in a manner calculated to obtain broadbased participation from individuals, businesses, indian tribes, and nonprofit organizations. h',
11998:'if the council disapproves a state expenditure plan, the council must notify the impacted state in writing and consult with',
11999:'the state to address any identified deficiencies with the plan. if the council fails to approve or take action within',
12000:'60 days after the date on which the council receives the plan, the state may obtain expedited judicial review within',
12001:'90 days in a united states district court located in the state seeking the review. i the council must publish',
12002:'guidelines explaining when modifications to a state expenditure plan require the council’s approval. material modifications to a state expenditure plan',
12003:'are subject to the requirements of paragraphs b through g of this section. § 34.504 grant administration—spillimpact component. the council',
12004:'must publish policies and procedures for administration of the spill impact component grants that are consistent with applicable § 34.600',
12005:'federal laws and policies on grants. the council must also establish and implement a program to monitor compliance with its',
12006:'grant agreements. § 34.505 use of funds—spill impact component. an activity may be funded in whole or in part if',
12007:'the applicable requirements of subparts c and f of this part are met. § 34.506 reports—spill impact component. recipients must',
12008:'submit reports as prescribed by the council or treasury. in addition, the council must submit reports as prescribed by treasury.',
12009:'§ 34.507 recordkeeping—spill impact component. recipients must maintain records as prescribed by the council and make the records available to',
12010:'the council, and treasury, including the treasury inspector general. in addition, the council must make its records concerning the activities',
12011:'of recipients available to treasury, including the treasury inspector general. § 34.508 audits—spill impact component. the council and treasury, including',
12012:'the treasury inspector general, may conduct audits and reviews of a recipient’s accounts and activities relating to the act as',
12013:'any of them deem appropriate. subpart g—noaa restore act science program § 34.600 general. this subpart describes policies and procedures',
12014:'applicable to the noaa restore act science program. the program’s purpose is to carry out research, observation, and monitoring to',
12015:'support, to the maximum extent practicable, the longterm sustainability of the ecosystem, fish stocks, fish habitat, and the recreational, commercial,',
12016:'and charter fishing industries in the gulf of mexico. 377 § 34.601 § 34.601 responsibility for administra tion—noaa restore act',
12017:'science program. noaa is responsible for establishing and administering this program, in consultation with the united states fish and wildlife',
12018:'service. noaa must develop, publish, and apply policies and procedures for the noaa restore act science program consistent with the',
12019:'act, this subpart, and federal laws and policies on grants. noaa must monitor compliance with its grant agreements, cooperative agreements,',
12020:'contracts, and agreements funded through the trust fund. noaa and the united states fish and wildlife service will consult with',
12021:'the regional gulf of mexico fishery management council and the gulf states marine fisheries commission in carrying out the program.',
12022:'§ 34.602 use of funds and eligible ac tivities—noaa restore act science program. a amounts made available to noaa may',
12023:'be expended to carry out a program comprised of activities described in section 1604 of the act. these activities include',
12024:'coordination of science and technology programs and stakeholder engagement, in accordance with section 1604f of the act, as well as',
12025:'the following activities with respect to the gulf of mexico: 1 marine and estuarine research. 2 marine and estuarine ecosystem',
12026:'monitoring and ocean observation. 3 data collection and stock assessments. 4 pilot programs for fishery independent data and reduction of',
12027:'exploitation of spawning aggregations. 5 cooperative research. b noaa may also expend amounts made available from the trust fund for',
12028:'administrative expenses connected with the program. all funds must be expended in compliance with the act, these regulations, and other',
12029:'applicable law. § 34.603 limitations on activities— noaa restore act science pro gram. none of the trust fund amounts may',
12030:'be used for the following activities: 31 cfr subtitle a 7–1–16 edition a for any existing or planned research led',
12031:'by noaa, unless agreed to in writing by the grant recipient. b to implement existing regulations or initiate new regulations',
12032:'promulgated or proposed by noaa. c to develop or approve a new limited access privilege program as that term is',
12033:'used in section 303a of the magnusonstevens fishery conservation and management act [16 u.s.c. 1853a] for any fishery under the',
12034:'jurisdiction of the south atlantic, midatlantic, new england, or gulf of mexico fishery management councils. § 34.604 limitations on administrative',
12035:'expenses—noaa restore act science program. a of the amounts received by noaa under the noaa restore act science program, not',
12036:'more than three percent may be used for administrative expenses. b the three percent limit is applied to the total',
12037:'amount of funds received by noaa, beginning with the first fiscal year it receives funds through the end of the',
12038:'fourth, or most recent fiscal year, whichever is later. c noaa may seek reimbursement of administrative expenses incurred after the',
12039:'first deposit into the trust fund, to the extent permitted by federal law. administrative expenses incurred prior to the first',
12040:'deposit into the trust fund are not reimbursable. § 34.605 reports—noaa restore act science program. noaa must submit reports as',
12041:'prescribed by treasury. § 34.606 recordkeeping—noaa restore act science program. recipients and other entities receiving funds under the noaa restore',
12042:'act science program must maintain records as prescribed by noaa and make the records available to noaa. § 34.607 audits—noaa',
12043:'restore act science program. noaa and the treasury inspector general may conduct audits and reviews of recipient’s accounts and activities',
12044:'relating to the act as either of them deems appropriate. 378 office of the secretary of the treasury subpart h—centers',
12045:'of excellence research grants program § 34.700 general. this subpart describes the policies and procedures applicable to the centers of',
12046:'excellence research grants program. the program’s purpose is to establish centers of excellence to conduct research only on the gulf',
12047:'coast region. the funds made available to the gulf coast states under this subpart will be in the form of',
12048:'a grant. § 34.701 responsibility for administra tion—centers of excellence re search grants program. treasury is responsible for awarding grants',
12049:'to the gulf coast states, which will use the amounts made available to award grants to nongovernmental entities and consortia',
12050:'in the gulf coast region for the establishment of centers of excellence. treasury will develop and apply policies and procedures',
12051:'consistent with this act and federal laws and policies on grants. each gulf coast state entity issuing grants must establish',
12052:'and implement a program to monitor compliance with its subaward agreements. § 34.702 allocation of funds—centers of excellence research grants',
12053:'pro gram. an equal share of funds will be available to each gulf coast state to carry out eligible activities.',
12054:'the duties of a gulf coast state will be carried out by the following entities: a in alabama, the alabama',
12055:'gulf coast recovery council, or such administrative agent as it may designate. b in florida, the florida institute of oceanography.',
12056:'c in louisiana, the coastal protection and restoration authority board of louisiana, through the coastal protection and restoration authority of',
12057:'louisiana. d in mississippi, the mississippi department of environmental quality. e in texas, the office of the governor or an',
12058:'appointee of the office of the governor. § 34.703 § 34.703 application procedure—cen ters of excellence research grants program. treasury',
12059:'has developed an application process for grants available to the gulf coast states under this subpart that is consistent with',
12060:'the act and federal laws and policies on grants. the process includes the following requirements: a each gulf coast state',
12061:'must describe the competitive process that the state will use to select one or more centers of excellence. the competitive',
12062:'process must allow nongovernmental entities and consortia in the gulf coast region, including public and private institutions of higher education,',
12063:'to compete. the process must give priority to entities and consortia that demonstrate the ability to establish the broadest crosssection',
12064:'of participants in the grant with interest and expertise in science, technology, and monitoring in the disciplines on which the',
12065:'proposal is focused. the process must also guard against conflicts of interest. b each gulf coast state must describe in',
12066:'its application the state rules and policies applying to subawards it will issue under this subpart. at a minimum, these',
12067:'state rules and policies must include the competitive selection process and measures to guard against conflicts of interest. c each',
12068:'gulf coast state must demonstrate in its application that the state rules and policies applying to subawards it will issue',
12069:'under this subpart were published and available for public review and comment for a minimum of 45 days, and that',
12070:'they were approved after consideration of meaningful input from the public, including broadbased participation from individuals, businesses, indian tribes, and',
12071:'nonprofit organizations. these requirements do not apply to state statutes and regulations, or to policies that were in effect prior',
12072:'to august 15, 2014. d each application must state the amount of funding requested and the purposes for which the',
12073:'funds will be used. 379 § 34.704 § 34.704 use of funds and eligible activities— centers of excellence research grants',
12074:'program. a a gulf coast state receiving funds under this subpart must establish a grant program that complies with the',
12075:'act and federal laws and policies on grants. b gulf coast states may use funds available under this subpart to',
12076:'award competitive subawards for the establishment of centers of excellence that focus on science, technology, and monitoring in at least',
12077:'one of the following disciplines: 1 coastal and deltaic sustainability, restoration, and protection, including solutions and technology that allow citizens',
12078:'to live in a safe and sustainable manner in a coastal delta in the gulf coast region. 2 coastal fisheries',
12079:'and wildlife ecosystem research and monitoring in the gulf coast region. 3 offshore energy development, including research and technology to',
12080:'improve the sustainable and safe development of energy resources in the gulf of mexico. 4 sustainable and resilient growth and',
12081:'economic and commercial development in the gulf coast region. 5 comprehensive observation, monitoring, and mapping of the gulf of mexico.',
12082:'§ 34.705 ineligible activities—centers of excellence research grants program. any activity that is not authorized under the provisions of §',
12083:'34.704 is ineligible for funding under this subpart. § 34.706 reports—centers of excellence research grants program. each gulf coast state',
12084:'entity must submit the following reports: a an annual report to the council in a form prescribed by the council',
12085:'that includes information on subrecipients, subaward amounts, disciplines addressed, and any other information required by the council. when the sub',
12086:'recipient is a consortium, the annual report must also identify the consortium members. this information will be included in the',
12087:'council’s annual report to congress. 31 cfr subtitle a 7–1–16 edition b reports as prescribed by treasury. § 34.707 recordkeeping—centers',
12088:'of excellence research grants pro gram. recipients must maintain records as prescribed by treasury and make the records available to',
12089:'treasury, including the treasury inspector general. § 34.708 audits—centers of excellence research grants program. treasury, including the treasury inspector general,',
12090:'may conduct audits and reviews of each recipient’s accounts and activities relating to the act as deemed appropriate by treasury.',
12091:'subpart i—agreements § 34.800 general. this subpart describes procedures applicable to grant agreements used by treasury, the council including federal',
12092:'agencies carrying out responsibilities for the council, noaa, gulf coast states, coastal political subdivisions, and coastal zone parishes in making',
12093:'awards under subparts d, e, f, g, and h of this part. it also describes treasury’s authority to inspect records',
12094:'and the treasury inspector general’s authority under the act. § 34.801 grant agreements. the grant agreements used must conform to',
12095:'the act and federal laws and policies on grants, including audit requirements. § 34.802 certifications. at a minimum, grant applications',
12096:'and agreements for the direct component, comprehensive plan component, and spill impact component must contain the following certifications. the certification',
12097:'must be signed by an authorized senior official of the entity receiving grant funds who can legally bind the organization',
12098:'or entity, and who has oversight for the administration and use of the funds in question. the certification in paragraph',
12099:'c of this section does not apply to planning assistance funds for the preparation and amendment of the multiyear implementation',
12100:'plan. 380 office of the secretary of the treasury a i certify that each activity funded under this agreement has',
12101:'been designed to plan for or undertake activities to restore and protect the natural resources, ecosystems, fisheries, marine and wildlife',
12102:'habitats, beaches, coastal wetlands, or economy of the gulf coast region. b i certify that each activity funded under this',
12103:'agreement is designed to carry out one or more of the eligible activities for this component. c i certify that',
12104:'each activity funded under this agreement was part of a plan made available for public review and comment in a',
12105:'manner calculated to obtain broadbased participation from individuals, businesses, indian tribes, and nonprofit organizations, and that the activity was selected',
12106:'after consideration of meaningful input from the public, as described in the grant application. d i certify that each activity',
12107:'funded under this agreement that protects or restores natural resources is based on the best available science, as that term',
12108:'is defined in 31 cfr part 34. e i certify that this recipient has procedures in place for procuring property',
12109:'and services under this award that are consistent with the procurement standards applying to federal grants. this recipient agrees that',
12110:'it will not request funds under this award for any contract unless this certification remains true and accurate. f i',
12111:'certify that a conflict of interest policy is in effect and covering each activity funded under this agreement. g i',
12112:'make each of these certifications based on my personal knowledge and belief after reasonable and diligent inquiry, and i affirm',
12113:'that this recipient maintains written documentation sufficient to support each certification made above, and that this recipient’s compliance with each',
12114:'of these certifications is a condition of this recipient’s initial and continuing receipt and use of the funds provided under',
12115:'this agreement. § 34.803 conditions. at a minimum, each grant agreement under subparts d, e, f, g, and h of',
12116:'this part must contain the following conditions: § 34.804 a the recipient must immediately report any indication of fraud, waste,',
12117:'abuse, or potentially criminal activity pertaining to grant funds to treasury and the treasury inspector general. b the recipient must',
12118:'maintain detailed records sufficient to account for the receipt, obligation, and expenditure of grant funds. the recipient must track program',
12119:'income. c prior to disbursing funds to a sub recipient, the recipient must execute a legally binding written agreement with',
12120:'the entity receiving the subaward. the written agreement will extend all the applicable program requirements to the subrecipient. d the',
12121:'recipient must use the funds only for the purposes identified in the agreement. e the recipient must report at the',
12122:'conclusion of the grant period, or other period specified by the federal agency administering the grant, on the use of',
12123:'funds pursuant to the agreement. f trust fund amounts may only be used to acquire land or interests in land',
12124:'by purchase, exchange, or donation from a willing seller. g none of the trust fund amounts may be used to',
12125:'acquire land in fee title by the federal government unless the land is acquired by exchange or donation or the',
12126:'acquisition is necessary for the restoration and protection of the natural resources, ecosystems, fisheries, marine and wildlife habitats, beaches, and',
12127:'coastal wetlands of the gulf coast region and has the concurrence of the governor of the state in which the',
12128:'acquisition will take place. § 34.804 noncompliance. a if treasury determines that a gulf coast state, coastal political subdivision, or',
12129:'coastal zone parish has expended funds received under the direct component, comprehensive plan component, or spill impact component on an',
12130:'ineligible activity, treasury will make no additional funds available to that recipient from any part of the trust fund until',
12131:'the recipient has deposited in the trust fund an amount equal to the amount expended for an ineligible activity, or',
12132:'treasury has authorized the recipient to expend an equal amount from the recipient’s own 381 § 34.805 funds for an',
12133:'activity that meets the requirements of the act. b if treasury determines that a gulf coast state, coastal political subdivision,',
12134:'or coastal zone parish has materially violated a grant agreement under the direct component, comprehensive plan component, or spill impact',
12135:'component, treasury will make no additional funds available to that recipient from any part of the trust fund until the',
12136:'recipient corrects the violation. c as a condition of receiving funds, recipients and subrecipients shall make available their records and',
12137:'personnel to treasury in order to carry out the purposes of this section. § 34.805 treasury inspector general. in addition',
12138:'to other authorities available under the act, the office of the inspector general of the department of the treasury is',
12139:'authorized to conduct, supervise, and coordinate audits and investigations of activities funded through grants under the act. part 50—terrorism risk',
12140:'insurance program subpart a—general provisions sec. 50.1 authority, purpose and scope. 50.2 responsible office. 50.4 mandatory participation in program. 50.5',
12141:'definitions. 50.6 rules of construction for dates. 50.7 special rules for interim guidance safe harbors. 50.8 procedure for requesting determinations',
12142:'of controlling influence. 50.9 procedure for requesting general interpretations of statute. subpart b—disclosures as conditions for federal payment 50.10 general',
12143:'disclosure requirements. 50.11 definition. 50.12 clear and conspicuous disclosure. 50.13 offer, purchase, and renewal. 50.14 separate line item. 50.15 cap',
12144:'disclosure. 50.17 use of model forms. 50.18 notice required by reinstatement provision. 50.19 general disclosure requirements for state residual market',
12145:'insurance entities and state workers’ compensation funds. 31 cfr subtitle a 7–1–16 edition subpart c—mandatory availability 50.20 general mandatory availability',
12146:'requirements. 50.21 make available. 50.23 no material difference from other coverage. 50.24 applicability of state law requirements. subpart d—state residual',
12147:'market insurance entities; workers’ compensation funds 50.30 general participation requirements. 50.33 entities that do not share profits and losses with',
12148:'private sector insurers. 50.35 entities that share profits and losses with private sector insurers. 50.36 allocation of premium income associated',
12149:'with entities that do share profits and losses with private sector insurers. subpart e—selfinsurance arrangements; captives [reserved] subpart f—claims procedures',
12150:'50.50 federal share of compensation. 50.51 adjustments to the federal share of compensation. 50.52 initial notice of insured loss. 50.53',
12151:'loss certifications. 50.54 payment of federal share of compensation. 50.55 determination of affiliations. subpart g—audit and investigative procedures 50.60 audit',
12152:'authority 50.61 recordkeeping subpart h—recoupment and surcharge procedures 50.70 mandatory recoupment. 50.71 determination amounts. and of discretionary recoupment 50.72 establishment',
12153:'of federal terrorism policy surcharge. 50.73 notification of recoupment. 50.74 collecting the surcharge. 50.75 remitting the surcharge. 50.76 insurer responsibility.',
12154:'subpart i—federal cause of action; approval of settlements 50.80 federal cause of action and remedy. 50.81 state causes of action',
12155:'preempted. 50.82 advance approval of settlements. 50.83 procedure for requesting approval of proposed settlements. 50.84 subrogation. 50.85 amendment related to',
12156:'settlement approval. 382 office of the secretary of the treasury subpart j—cap on annual liability 50.90 cap on annual liability.',
12157:'50.91 notice to congress. 50.92 determination of pro rata share. 50.93 application of pro rata share. 50.94 data call authority.',
12158:'50.95 final amount. authority: 5 u.s.c. 301; 31 u.s.c. 321; title i, pub. l. 107–297, 116 stat. 2322, as amended',
12159:'by pub. l. 109–144, 119 stat. 2660 and pub. l. 110–160, 121 stat. 1839 15 u.s.c. 6701 note. source: 68',
12160:'fr 9811, feb. 28, 2003, unless otherwise noted. subpart a—general provisions § 50.1 authority, purpose and scope. a authority. this',
12161:'part is issued pursuant to authority in title i of the terrorism risk insurance act of 2002, public law 107–297,',
12162:'116 stat. 2322, as amended by the terrorism risk insurance extension act of 2005, public law 109–144, 119 stat. 2660,',
12163:'and the terrorism risk insurance program reauthorization act of 2007, public law 110– 160, 121 stat. 1839. b purpose. this',
12164:'part contains rules prescribed by the department of the treasury to implement and administer the terrorism risk insurance program. c',
12165:'scope. this part applies to insurers subject to the act and their policyholders. [68 fr 9811, feb. 28, 2003, as',
12166:'amended at 71 fr 27569, may 11, 2006; 73 fr 53363, sept. 16, 2008] § 50.2 responsible office. the office',
12167:'responsible for the administration of the terrorism risk insurance act in the department of the treasury is the terrorism risk',
12168:'insurance program office. the treasury assistant secretary for financial institutions prescribes the regulations under the act. [68 fr 41264, july',
12169:'11, 2003.] § 50.4 mandatory participation in program. any entity that meets the definition of an insurer under the act',
12170:'is required to participate in the program. § 50.5 definitions. for purposes of this part: § 50.5 a act means',
12171:'the terrorism risk insurance act of 2002. b act of terrorism—1 in general. the term act of terrorism means any',
12172:'act that is certified by the secretary, in concurrence with the secretary of state and the attorney general of the',
12173:'united states: i to be an act of terrorism; ii to be a violent act or an act that is',
12174:'dangerous to human life, property, or infrastructure; iii to have resulted in damage within the united states, or outside of',
12175:'the united states in the case of: a an air carrier as defined in 49 u.s.c. 40102 or a united',
12176:'states flag vessel or a vessel based principally in the united states, on which united states income tax is paid',
12177:'and whose insurance coverage is subject to regulation in the united states; or b the premises of a united states',
12178:'mission; and iv to have been committed by an individual or individuals as part of an effort to coerce the',
12179:'civilian population of the united states or to influence the policy or affect the conduct of the united states government',
12180:'by coercion. 2 limitations. the secretary is not authorized to certify an act as an act of terrorism if: i',
12181:'the act is committed as part of the course of a war declared by the congress except with respect to',
12182:'any coverage for workers’ compensation; or ii property and casualty losses resulting from the act, in the aggregate, do not',
12183:'exceed $5,000,000. 3 judicial review precluded. the secretary’s certification of an act of terrorism, or determination not to certify an',
12184:'act as an act of terrorism, is final and is not subject to judicial review. c1 affiliate means, with respect',
12185:'to an insurer, any entity that controls, is controlled by, or is under common control with the insurer. an affiliate',
12186:'must itself meet the definition of insurer to participate in the program. 2 for purposes of paragraph c1 of this',
12187:'section, an insurer has control over another insurer for purposes of the program if: i the insurer directly or indirectly',
12188:'or acting through one or more other persons owns, controls, or has power to 383 § 50.5 vote 25 percent',
12189:'or more of any class of voting securities of the other insurer; ii the insurer controls in any manner the',
12190:'election of a majority of the directors or trustees of the other insurer; or iii the secretary determines, after notice',
12191:'and opportunity for hearing, that an insurer directly or indirectly exercises a controlling influence over the management or policies of',
12192:'the other insurer, even if there is no control as defined in paragraph c2i or c2ii of this section. 3',
12193:'an insurer described in paragraph c2i or c2ii of this section is conclusively deemed to have control. 4 for purposes',
12194:'of a determination of controlling influence under paragraph c2iii of this section, if an insurer is not described in paragraph',
12195:'c2i or c2ii of this section, the following rebuttable presumptions will apply: i if an insurer controls another insurer under',
12196:'any state law, and at least one of the factors listed in paragraph c 4iv of this section applies, there',
12197:'is a rebuttable presumption that the insurer that has control under state law exercises a controlling influence over the management',
12198:'or policies of the other insurer for purposes of paragraph c2iii of this section. ii if an insurer provides 25',
12199:'percent or more of another insurer’s capital in the case of a stock insurer, policyholder surplus in the case of',
12200:'a mutual insurer, or corporate capital in the case of other entities that qualify as insurers, and at least one',
12201:'of the factors listed in paragraph c4iv of this section applies, there is a rebuttable presumption that the insurer providing',
12202:'such capital, policyholder surplus, or corporate capital exercises a controlling influence over the management or policies of the receiving insurer',
12203:'for purposes of paragraph c2iii of this section. iii if an insurer, at any time during a program year, supplies',
12204:'25 percent or more of the underwriting capacity for that year to an insurer that is a syndicate consisting of',
12205:'a group including incorporated and individual unincorporated underwriters, and at least one of the factors in paragraph c4iv of this',
12206:'section applies, there is a rebuttable presumption that the insurer exer31 cfr subtitle a 7–1–16 edition cises a controlling influence',
12207:'over the syndicate for purposes of paragraph c2iii of this section. iv if paragraphs c4i through c4iii of this section',
12208:'are not applicable, but two or more of the following factors apply to an insurer, with respect to another insurer,',
12209:'there is a rebuttable presumption that the insurer exercises a controlling influence over the management or policies of the other',
12210:'insurer for purposes of paragraph c2iii of this section: a the insurer is one of the two largest shareholders of',
12211:'any class of voting stock; b the insurer holds more than 35 percent of the combined debt securities and equity',
12212:'of the other insurer; c the insurer is party to an agreement pursuant to which the insurer possesses a material',
12213:'economic stake in the other insurer resulting from a profit sharing arrangement, use of common names, facilities or personnel, or',
12214:'the provision of essential services to the other insurer; d the insurer is party to an agreement that enables the',
12215:'insurer to influence a material aspect of the management or policies of the other insurer; e the insurer would have',
12216:'the ability, other than through the holding of revocable proxies, to direct the votes of more than 25 percent of',
12217:'the other insurer’s voting stock in the future upon the occurrence of an event; f the insurer has the power',
12218:'to direct the disposition of more than 25 percent of a class of voting stock of the other insurer in',
12219:'a manner other than a widely dispersed or public offering; g the insurer and/or the insurer’s representative or nominee constitute',
12220:'more than one member of the other insurer’s board of directors; or h the insurer or its nominee or an',
12221:'officer of the insurer serves as the chairman of the board, chairman of the executive committee, chief executive officer, chief',
12222:'operating officer, chief financial officer or in any position with similar policymaking authority in the other insurer. 5 an insurer',
12223:'that is not described in paragraph c2i or c2ii of this section may request a hearing in which the insurer',
12224:'may rebut a presumption of controlling influence under paragraph 384 office of the secretary of the treasury c4i through c4iv',
12225:'of this section or otherwise request a determination of controlling influence by presenting and supporting its position through written submissions',
12226:'to treasury, and in treasury’s discretion, through informal oral presentations, in accordance with the procedure in § 50.8. 6 see',
12227:'§ 50.55 of this part for determination of an insurer’s affiliates for purposes of subpart f. d aggregate federal share',
12228:'of compensation means the aggregate amount paid by treasury for the federal share of compensation for insured losses in a',
12229:'program year. e assessment period means a period, established by treasury, during which policyholders of property and casualty insurance policies',
12230:'must pay, and insurers must collect, the federal terrorism policy surcharge for remittance to treasury. f direct earned premium means',
12231:'direct earned premium for all commercial property and casualty insurance issued by any insurer for insurance against all losses, including',
12232:'losses from an act of terrorism, occurring at the locations described in section 1025a and b of the act. 1',
12233:'state licensed or admitted insurers. for a state licensed or admitted insurer that reports to the naic, direct earned premium',
12234:'is the premium information for commercial property and casualty insurance reported by the insurer on column 2 of the naic',
12235:'exhibit of premiums and losses of the naic annual statement commonly known as statutory page 14. see definition of property',
12236:'and casualty insurance. i premium information as reported to the naic should be included in the calculation of direct earned',
12237:'premiums for purposes of the program only to the extent it reflects premiums for commercial property and casualty insurance issued',
12238:'by the insurer against losses occurring at the locations described in section 1025a and b of the act. ii premiums',
12239:'for personal property and casualty insurance insurance primarily designed to cover personal, family or household risk exposures, with the exception',
12240:'of insurance written to insure 1 to 4 family rental dwellings owned for the business purpose of gen§ 50.5 erating',
12241:'income for the property owner, or premiums for any other insurance coverage that does not meet the definition of commercial',
12242:'property and casualty insurance, should be excluded in the calculation of direct earned premiums for purposes of the program. iii',
12243:'personal property and casualty insurance coverage that includes incidental coverage for commercial purposes is primarily personal coverage, and therefore premiums',
12244:'may be fully excluded by an insurer from the calculation of direct earned premium. for purposes of the program, commercial',
12245:'coverage is incidental if less than 25 percent of the total direct earned premium is attributable to commercial coverage. commercial',
12246:'property and casualty insurance against losses occurring at locations other than the locations described in section 1025a and b of',
12247:'the act, or other insurance coverage that does not meet the definition of commercial property and casualty insurance, but that',
12248:'includes incidental coverage for commercial risk exposures at such locations, is primarily not commercial property and casualty insurance, and therefore',
12249:'premiums for such insurance may also be fully excluded by an insurer from the calculation of direct earned premium. for',
12250:'purposes of this section, commercial property and casualty insurance for losses occurring at the locations described in section 1025a and',
12251:'b of the act is incidental if less than 25 percent of the total direct earned premium for the insurance',
12252:'policy is attributable to coverage at such locations. also for purposes of this section, coverage for commercial risk exposures is',
12253:'incidental if it is combined with coverages that otherwise do not meet the definition of commercial property and casualty insurance',
12254:'and less than 25 percent of the total direct earned premium for the insurance policy is attributable to the coverage',
12255:'for commercial risk exposures. iv if a property and casualty insurance policy covers both commercial and personal risk exposures, insurers',
12256:'may allocate the premiums in accordance with the proportion of risk between commercial and personal components in order to ascertain',
12257:'direct 385 § 50.5 earned premium. if a policy includes insurance coverage that meets the definition of commercial property and',
12258:'casualty insurance for losses occurring at the locations described in section 1025a and b of the act, but also includes',
12259:'other coverage, insurers may allocate the premiums in accordance with the proportion of risk attributable to the components in order',
12260:'to ascertain direct earned premium. 2 insurers that do not report to naic. an insurer that does not report to',
12261:'the naic, but that is licensed or admitted by any state such as certain farm or county mutual insurers, should',
12262:'use the guidance provided in paragraph f1 of this section to assist in ascertaining its direct earned premium. i direct',
12263:'earned premium may be ascertained by adjusting data maintained by such insurer or reported by such insurer to its state',
12264:'regulator to reflect a breakdown of premiums for commercial and personal property and casualty exposure risk as described in paragraph',
12265:'f1 of this section and, if necessary, restated to reflect the accrual method of determining direct earned premium versus direct',
12266:'premium. ii such an insurer should consider other types of payments that compensate the insurer for risk of loss contributions,',
12267:'assessments, etc. as part of its direct earned premium. 3 certain eligible surplus line carrier insurers. an eligible surplus line',
12268:'carrier insurer listed on the naic quarterly listing of alien insurers must ascertain its direct earned premium as follows: i',
12269:'for policies that were inforce as of november 26, 2002, or entered into prior to january 1, 2003, direct earned',
12270:'premiums are to be determined with reference to the definition of property and casualty insurance and the locations described in',
12271:'section 1025a and b of the act by allocating the appropriate portion of premium income for losses for property and',
12272:'casualty insurance at such locations. the same allocation methodologies contained within the naic’s ‘‘allocation of surplus lines and independently procured',
12273:'insurance premium tax on multistate risks model regulation’’ for allocating 31 cfr subtitle a 7–1–16 edition premium between coverage for',
12274:'property and casualty insurance for losses occurring at the locations described in section 1025a and b of the act and',
12275:'all other coverage, to ascertain the appropriate percentage of premium income to be included in direct earned premium, may be',
12276:'used. ii for policies issued after january 1, 2003, premium for insurance that meets the definition of property and casualty',
12277:'insurance for losses occurring at the locations described in section 1025a and b of the act, must be priced separately',
12278:'by such eligible surplus line carriers. 4 federally approved insurers. a federally approved insurer under section 1026aiii of the act',
12279:'should use a methodology similar to that specified for eligible surplus line carrier insurers in paragraph f3 of this section',
12280:'to calculate its direct earned premium. such calculation should be adjusted to reflect the limitations on scope of insurance coverage',
12281:'under the program i.e., to the extent of federal approval of commercial property and casualty insurance in connection with maritime,',
12282:'energy or aviation activities. g direct written premium means the premium information for commercial property and casualty insurance as defined',
12283:'in paragraph u of this section that is included by an insurer in column 1 of the exhibit of premiums',
12284:'and losses of the naic annual statement or in an equivalent reporting requirement. the federal terrorism policy surcharge is not',
12285:'included in amounts reported as direct written premium. h discretionary recoupment amount means such amount of the aggregate federal share',
12286:'of compensation in excess of the mandatory recoupment amount that the secretary has determined will be recouped pursuant to section',
12287:'103e7d of the act. i federal terrorism policy surcharge means the amount established by treasury under section 103e8 of the',
12288:'act which is imposed as a policy surcharge on property and casualty insurance policies, expressed as a percentage of the',
12289:'written premium. j insurance marketplace aggregate retention amount means an amount for a program year as set forth in section',
12290:'103e6 of the act. for any program 386 office of the secretary of the treasury year beginning with 2008 through',
12291:'2014, such amount is the lesser of $27,500,000,000 and the aggregate amount, for all insurers, of insured losses from program',
12292:'trigger events during the program year. k insured loss. 1 the term insured loss means any loss resulting from an',
12293:'act of terrorism including an act of war, in the case of workers’ compensation that is covered by primary or',
12294:'excess property and casualty insurance issued by an insurer if the loss: i occurs within the united states; ii occurs',
12295:'to an air carrier as defined in 49 u.s.c. 40102, to a united states flag vessel or a vessel based',
12296:'principally in the united states, on which united states income tax is paid and whose insurance coverage is subject to',
12297:'regulation in the united states, regardless of where the loss occurs; or iii occurs at the premises of any united',
12298:'states mission. 2i a loss that occurs to an air carrier as defined in 49 u.s.c. 40102, to a united',
12299:'states flag vessel, or a vessel based principally in the united states, on which united states income tax is paid',
12300:'and whose insurance coverage is subject to regulation in the united states, is not an insured loss under section 1025b',
12301:'of the act unless it is incurred by the air carrier or vessel outside the united states. ii an insured',
12302:'loss to an air carrier or vessel outside the united states under section 1025b of the act does not include',
12303:'losses covered by third party insurance contracts that are separate from the insurance coverage provided to the air carrier or',
12304:'vessel. 3 the term insured loss includes reasonable loss adjustment expenses, incurred by an insurer in connection with insured losses,',
12305:'that are allocated and identified by claim file in insurer records, including expenses incurred in the investigation, adjustment and defense',
12306:'of claims, but excluding staff salaries, overhead, and other insurer expenses that would have been incurred notwithstanding the insured loss.',
12307:'4 the term insured loss does not include: i punitive or exemplary damages awarded or paid in connection with the',
12308:'federal cause of action specified in sec§ 50.5 tion 107a1 of the act. the term ‘‘punitive or exemplary damages’’ means',
12309:'damages that are not compensatory but are an award of money made to a claimant solely to punish or deter;',
12310:'or ii extra contractual damages awarded against, or paid by, an insurer; or iii payments by an insurer in excess',
12311:'of policy limits. l insurer means any entity, including any affiliate of the entity, that meets the following requirements: 1i',
12312:'the entity must fall within at least one of the following categories: a it is licensed or admitted to engage',
12313:'in the business of providing primary or excess insurance in any state, including, but not limited to, state licensed captive',
12314:'insurance companies, state licensed or admitted risk retention groups, and state licensed or admitted farm and county mutuals, and, if',
12315:'a joint underwriting association, pooling arrangement, or other similar entity, then the entity must: 1 have gone through a process',
12316:'of being licensed or admitted to engage in the business of providing primary or excess insurance that is administered by',
12317:'the state’s insurance regulator, which process generally applies to insurance companies or is similar in scope and content to the',
12318:'process applicable to insurance companies; 2 be generally subject to state insurance regulation, including financial reporting requirements, applicable to insurance',
12319:'companies within the state; and 3 be managed independently from other insurers participating in the program; b it is not',
12320:'licensed or admitted to engage in the business of providing primary or excess insurance in any state, but is an',
12321:'eligible surplus line carrier listed on the quarterly listing of alien insurers of the naic, or any successor to the',
12322:'naic; c it is approved or accepted for the purpose of offering property and casualty insurance by a federal agency',
12323:'in connection with maritime, energy, or aviation activity, but only to the extent of such federal approval of commercial property',
12324:'and casualty insurance coverage offered by the insurer in 387 § 50.5 connection with maritime, energy, or aviation activity; d',
12325:'it is a state residual market insurance entity or state workers’ compensation fund; or e as determined by the secretary,',
12326:'it falls within any other class or type of captive insurer or other selfinsurance arrangement by a municipality or other',
12327:'entity, to the extent provided in treasury regulations issued under section 103f of the act. ii if an entity falls',
12328:'within more than one category described in paragraph f1i of this section, the entity is considered to fall within the',
12329:'first category within which it falls for purposes of the program. 2 the entity must receive direct earned premiums for',
12330:'any type of commercial property and casualty insurance coverage, except in the case of: i state residual market insurance entities',
12331:'and state workers’ compensation funds, to the extent provided in treasury regulations; and ii other classes or types of captive',
12332:'insurers and other selfinsurance arrangements by municipalities and other entities, if such entities are included in the program by treasury',
12333:'under regulations in this part. 3 the entity must meet any other criteria as prescribed by treasury. m insurer deductible',
12334:'means: 1 for an insurer that has had a full year of operations during the calendar year immediately preceding the',
12335:'applicable program year: i for the transition period november 26, 2002 through december 31, 2002, the value of an insurer’s',
12336:'direct earned premiums over calendar 2001, multiplied by 1 percent; ii for program year 1 january 1, 2003 through december',
12337:'31, 2003, the value of an insurer’s direct earned premiums over calendar year 2002, multiplied by 7 percent; iii for',
12338:'program year 2 january 1, 2004 through december 31, 2004, the value of an insurer’s direct earned premiums over calendar',
12339:'year 2003, multiplied by 10 percent; iv for program year 3 january 1, 2005 through december 31, 2005, the value',
12340:'of an insurer’s direct earned premiums over calendar year 2004, multiplied by 15 percent; 31 cfr subtitle a 7–1–16 edition',
12341:'v for program year 4 january 1, 2006 through december 31, 2006, the value of an insurer’s direct earned premiums',
12342:'over calendar year 2005, multiplied by 17.5 percent; vi for program year 5 january 1, 2007 through december 31, 2007,',
12343:'or any program year thereafter, the value of an insurer’s direct earned premiums over the calendar year immediately preceding that',
12344:'program year, multiplied by 20 percent; and 2 for an insurer that has not had a full year of operations',
12345:'during the calendar year immediately preceding the applicable program year, the insurer deductible will be based on data for direct',
12346:'earned premiums for the applicable program year multiplied by the specified percentage for the insurer deductible for the applicable program',
12347:'year. if the insurer does not have a full year of operations during the applicable program year, the direct earned',
12348:'premiums for the applicable program year will be annualized to determine the insurer deductible. n mandatory recoupment amount means the',
12349:'difference between the insurance marketplace aggregate retention amount for a program year and the uncompensated insured losses during such program',
12350:'year. the mandatory recoupment amount shall be zero, however, if the amount of such uncompensated insured losses is greater than',
12351:'the insurance marketplace aggregate retention amount. o naic means the national association of insurance commissioners. p person means any individual,',
12352:'business or nonprofit entity including those organized in the form of a partnership, limited liability company, corporation, or association, trust',
12353:'or estate, or a state or political subdivision of a state or other governmental unit. q professional liability insurance means',
12354:'insurance coverage for liability arising out of the performance of professional or business duties related to a specific occupation, with',
12355:'coverage being tailored to the needs of the specific occupation. examples include abstracters, accountants, insurance adjusters, architects, engineers, insurance agents',
12356:'and brokers, lawyers, real 388 office of the secretary of the treasury estate agents, stockbrokers and veterinarians. for purposes of',
12357:'this definition, professional liability insurance does not include directors and officers liability insurance. r program means the terrorism risk insurance',
12358:'program established by the act. s program trigger event means a certified act of terrorism that occurs after march 31,',
12359:'2006, for which the aggregate industry insured losses resulting from such act exceed $50,000,000 with respect to such insured losses',
12360:'occurring in 2006 or $100,000,000 with respect to such insured losses occurring in 2007 and any program year thereafter. t',
12361:'program years means the transition period november 26, 2002 through december 31, 2002, program year 1 january 1, 2003 through',
12362:'december 31, 2003, program year 2 january 1, 2004 though december 31, 2004, program year 3 january 1, 2005 through',
12363:'december 31, 2005, program year 4 january 1, 2006 through december 31, 2006, program year 5 january 1, 2007 through',
12364:'december 31, 2007, and any program year thereafter calendar years 2008 through 2014. u property and casualty insurance means commercial',
12365:'lines of property and casualty insurance, including excess insurance, workers’ compensation insurance, and directors and officers liability insurance, and: 1',
12366:'means commercial lines within only the following lines of insurance from the naic’s exhibit of premiums and losses commonly known',
12367:'as statutory page 14: line 1—fire; line 2.1— allied lines; line 5.1—commercial multiple peril nonliability portion; line 5.2—commercial multiple peril',
12368:'liability portion; line 8—ocean marine; line 9—inland marine; line 16— workers’ compensation; line 17—other liability; line 18—products liability; line 22—aircraft',
12369:'all perils; and line 27—boiler and machinery; and 2 does not include: i federal crop insurance issued or reinsured under',
12370:'the federal crop insurance act 7 u.s.c. 1501 et seq., or any other type of crop or livestock insurance that',
12371:'is privately issued or rein sured including crop insurance reported under either line 2.1—allied lines or line 2.2—multiple peril crop',
12372:'§ 50.5 of the naic’s exhibit of premiums and losses commonly known as statutory page 14; ii private mortgage insurance',
12373:'as defined in section 2 of the homeowners protection act of 1988 12 u.s.c. 4901 or title insurance; iii financial',
12374:'guaranty insurance issued by monoline financial guaranty insurance corporations; iv insurance for medical malpractice; v health or life insurance, including',
12375:'group life insurance; vi flood insurance provided under the national flood insurance act of 1968 42 u.s.c. 4001 et seq.',
12376:'or earthquake insurance reported under line 12 of the naic’s exhibit of premiums and losses commonly known as statutory page',
12377:'14; vii reinsurance or retrocessional reinsurance; viii commercial automobile insurance, including insurance reported under lines 19.3 commercial auto no fault',
12378:'personal injury protection, 19.4 other commercial auto liability and 21.2 commercial auto physical damage of the naic’s exhibit of premiums',
12379:'and losses commonly known as statutory page 14; ix burglary and theft insurance, including insurance reported under line 26 burglary',
12380:'and theft of the naic’s exhibit of premiums and losses commonly known as statutory page 14; x surety insurance, including',
12381:'insurance reported under line 24 surety of the naic’s exhibit of premiums and losses commonly known as statutory page 14;',
12382:'xi professional liability insurance as defined in section 50.5j; or xii farmowners multiple peril insurance, including insurance reported under line',
12383:'3 farmowners multiple peril of the naic’s exhibit of premiums and losses commonly known as statutory page 14. v secretary',
12384:'means the secretary of the treasury. w state means any state of the united states, the district of columbia, the',
12385:'commonwealth of puerto rico, the commonwealth of the northern mariana islands, american samoa, guam, each of the united states virgin',
12386:'389 § 50.6 islands, and any territory or possession of the united states. x surcharge means the federal terrorism policy',
12387:'surcharge as defined in paragraph i of this section. y surcharge effective date means the date established by treasury that',
12388:'begins the assessment period. z treasury means the united states department of the treasury. aa uncompensated insured losses— means the',
12389:'aggregate amount of insured losses, from program trigger events, of all insurers in a program year that is not compensated',
12390:'by the federal government because such losses: 1 are within the insurer deductibles of insurers, or 2 are within the',
12391:'portions of losses in excess of insurer deductibles that are not compensated through payments made as a result of claims',
12392:'for the federal share of compensation. bb united states means the several states, and includes the territorial sea and the',
12393:'continental shelf of the united states, as those terms are defined in the violent crime control and law enforcement act',
12394:'of 1994 18 u.s.c. 2280 and 2281. [68 fr 9811, feb. 28, 2003, as amended at 68 fr 41264, july',
12395:'11, 2003; 68 fr 48281, aug. 13, 2003; 69 fr 39306, june 29, 2004; 70 fr 7404, feb. 14, 2005;',
12396:'70 fr 34351, june 14, 2005; 71 fr 27569, may 11, 2006; 73 fr 53363, sept. 16, 2008:74 fr 66057,',
12397:'dec. 14, 2009] § 50.6 rule of construction for dates. unless otherwise expressly provided in the regulation, any date in',
12398:'these regulations is intended to be applied so that the day begins at 12:01 a.m. and ends at midnight on',
12399:'that date. § 50.7 special rules for interim guidance safe harbors. a an insurer will be deemed to be in',
12400:'compliance with the requirements of the act to the extent the insurer reasonably relied on interim guidance prior to the',
12401:'effective date of applicable regulations. b for purposes of this section, interim guidance means the following documents, which are also',
12402:'available from the department of the treasury at http://www.treasury.gov/trip: 1 interim guidance i issued by treasury on december 3, 2002,',
12403:'and pub31 cfr subtitle a 7–1–16 edition lished at 67 fr 76206 december 11, 2002; 2 interim guidance ii issued',
12404:'by treasury on december 18, 2002, and published at 67 fr 78864 december 26, 2002; 3 interim guidance iii issued',
12405:'by treasury on january 22, 2003, and published at 68 fr 4544 january 29, 2003; 4 interim guidance iv issued',
12406:'by treasury on december 29, 2005, and published at 71 fr 648 january 5, 2006; and 5 interim guidance issued',
12407:'by treasury on january 22, 2008, and published at 73 fr 5264 january 29, 2008. [71 fr 27570, may 11,',
12408:'2006, as amended at 73 fr 53364, sept. 16, 2008] § 50.8 procedure for requesting determinations of controlling influence. a',
12409:'an insurer or insurers not having control over another insurer under § 50.5c2i or c2ii may make a written submission',
12410:'to treasury to rebut a presumption of controlling influence under § 50.5c4i through iv or otherwise to request a determination',
12411:'of controlling influence. such submissions shall be made to the terrorism risk insurance program office, department of the treasury, suite',
12412:'2110, 1425 new york ave nw, washington, d.c. 20220. the submission should be entitled, ‘‘controlling influence submission,’’ and should provide',
12413:'the full name and address of the submitting insurers and the name, title, address and telephone number of the designated',
12414:'contact persons for such insurers. b treasury will review submissions and determine whether treasury needs additional written or orally presented',
12415:'information. in its discretion, treasury may schedule a date, time and place for an oral presentation by the insurers. c',
12416:'an insurer or insurers must provide all relevant facts and circumstances concerning the relationship s between or among the affected',
12417:'insurers and the control factors in § 50.5c4i through iv; and must explain in detail any basis for why the',
12418:'insurer believes that no controlling influence exists if a presumption is being rebutted in light of the particular facts and',
12419:'circumstances, as well as the act’s language, structure and purpose. 390 office of the secretary of the treasury any confidential',
12420:'business or trade secret information submitted to treasury should be clearly marked. treasury will handle any subsequent request for information',
12421:'designated by an insurer as confidential business or trade secret information in accordance with treasury’s freedom of information act regulations',
12422:'at 31 cfr part 1. d treasury will review and consider the insurer submission and other relevant facts and circumstances.',
12423:'unless otherwise extended by treasury, within 60 days after receipt of a complete submission, including any additional information requested by',
12424:'treasury, and including any oral presentation, treasury will issue a final determination of whether one insurer has a controlling influence',
12425:'over another insurer for purposes of the program. the determination shall set forth treasury’s basis for its determination. e this',
12426:'§ 50.8 supersedes the interim guidance issued by treasury in a notice published on march 27, 2003 68 fr 15039.',
12427:'approved by the office of management and budget under control number 1505–0190 [68 fr 41266, july 11, 2003] § 50.9',
12428:'procedure for requesting general interpretations of statute. persons actually or potentially affected by the act or regulations in this part',
12429:'may request an interpretation of the act or regulations by writing to the terrorism risk insurance program office, suite 2110,',
12430:'department of the treasury, 1425 new york ave nw, washington, dc 20220, giving a detailed explanation of the facts and',
12431:'circumstances and the reason why an interpretation is needed. a requester should segregate and mark any confidential business or trade',
12432:'secret information clearly. treasury in its discretion will provide written responses to requests for interpretation. treasury reserves the right to',
12433:'decline to provide a response in any case. except in the case of any confidential business or trade secret information,',
12434:'treasury will make written requests for interpretations and responses publicly available at the treasury department library, on the treasury web',
12435:'site, or through other means as soon as practicable after the response has been provided. § 50.11 treasury will handle',
12436:'any subsequent request for information that had been designated by a requester as confidential business or trade secret information in',
12437:'accordance with treasury’s freedom of information act regulations at 31 cfr part 1. [68 fr 41266, july 11, 2003] subpart',
12438:'b—disclosures asconditions for federal payment source: 68 fr 19306, apr. 18, 2003, unless otherwise noted. § 50.10 general disclosure requirements.',
12439:'a all policies. as a condition for federal payments under section 103b of the act, the act requires that an',
12440:'insurer provide clear and conspicuous disclosure to the policyholder of: 1 the premium charged for insured losses covered by the',
12441:'program; and 2 the federal share of compensation for insured losses under the program. b policies in force on the',
12442:'date of enactment. for policies issued before november 26, 2002, the disclosure required by the act must be provided within',
12443:'90 days of november 26, 2002 no later than february 24, 2003. c policies issued within 90 days of the',
12444:'date of enactment. for policies issued within the 90day period beginning on november 26, 2002 through february 24, 2003, the',
12445:'disclosure required by the act must be provided at the time of offer, purchase, and renewal of the policy. d',
12446:'policies issued more than 90 days after the date of enactment. for policies issued on or after february 25, 2003,',
12447:'the disclosure required by the act must be made on a separate line item in the policy, at the time',
12448:'of offer, purchase, and renewal of the policy. for policies issued in late 2005 with coverage extending into 2006, see',
12449:'§ 50.12e2. [68 fr 19306, apr. 18, 2003, as amended at 71 fr 27570, may 11, 2006] § 50.11 definition.',
12450:'for purposes of this subpart, unless the context indicates otherwise, the term ‘‘disclosure’’ or ‘‘disclosures’’ refers to the disclosure described',
12451:'in section 103b2 of the act and § 50.10. the 391 § 50.12 term ‘‘cap disclosure’’ refers to the disclosure',
12452:'required by section 103b3 of the act and § 50.15. [73 fr 53364, sept. 16, 2008] § 50.12 clear and',
12453:'conspicuous disclosure. a general. whether a disclosure is clear and conspicuous depends on the totality of the facts and circumstances',
12454:'of the disclosure. see § 50.17 for model forms. b1 description of premium. an insurer may describe the premium charged',
12455:'for insured losses covered by the program as a portion or percentage of an annual premium, if consistent with standard',
12456:'business practice. an insurer may not describe the premium in a manner that is misleading in the context of the',
12457:'program, such as by characterizing the premium as a ‘‘surcharge.’’ 2 premium to reflect definition of act of terrorism. if',
12458:'an insurer makes an initial offer of coverage, or offers to renew an existing policy on or after december 26,',
12459:'2007, the disclosure provided to the policyholder must reflect the premium charged for insured losses covered by the act, consistent',
12460:'with the definition of an act of terrorism as amended by the terrorism risk insurance program reauthorization act of 2007,',
12461:'public law 110–160, 121 stat. 1839. c method of disclosure. an insurer may provide disclosures using normal business practices, including',
12462:'forms and methods of communication used to communicate similar policyholder information to policyholders. d use of producer. if an insurer',
12463:'normally communicates with a policyholder through an insurance producer or other intermediary, an insurer may provide disclosures through such producer',
12464:'or other intermediary. if an insurer elects to make the disclosures through an insurance producer or other intermediary, the insurer',
12465:'remains responsible for ensuring that the disclosures are provided by the insurance producer or other intermediary to policyholders in accordance',
12466:'with the act. e demonstration of compliance. 1 an insurer may demonstrate that it has satisfied the requirement to provide',
12467:'clear and conspicuous disclosure as described in § 50.10 through use of appropriate systems and normal business 31 cfr subtitle',
12468:'a 7–1–16 edition practices that demonstrate a practice of compliance. 2 if an insurer made available coverage for insured losses',
12469:'in a new policy or policy renewal in program year 3 for coverage becoming effective in program year 4, but',
12470:'did not provide a disclosure at the time of offer, purchase or renewal, then the insurer must be able to',
12471:'demonstrate to treasury’s satisfaction that it has provided a disclosure as soon as possible following january 1, 2006. 3 if',
12472:'an insurer made available coverage for insured losses in a new policy or policy renewal in 2007 or in the',
12473:'first three months of 2008 for coverage becoming effective in 2008, but did not provide a disclosure at the time',
12474:'of offer, purchase or renewal of the policy, then the insurer must be able to demonstrate to treasury’s satisfaction that',
12475:'it has provided a disclosure as soon as possible following january 1, 2008. f certification of compliance. an insurer must',
12476:'certify that it has complied with the requirement to provide disclosure to the policyholder on all policies that form the',
12477:'basis for any claim that is submitted by an insurer for federal payment under the program. [68 fr 19306, apr.',
12478:'18, 2003, as amended at 68 fr 59727, oct. 17, 2003; 71 fr 27570, may 11, 2006; 73 fr 53364,',
12479:'sept. 16, 2008] § 50.13 offer, purchase, and renewal. an insurer is deemed to be in compliance with the requirement',
12480:'of providing disclosure ‘‘at the time of offer, purchase, and renewal of the policy’’ under § 50.10c and d if',
12481:'the insurer: a makes the disclosure no later than the time the insurer first formally offers to provide insurance coverage',
12482:'or renew a policy for a current policyholder; and b makes clear and conspicuous reference back to that disclosure, as',
12483:'well as the final terms of terrorism insurance coverage, at the time the transaction is completed. § 50.14 separate line',
12484:'item. an insurer is deemed to be in compliance with the requirement of providing disclosure on a ‘‘separate line item',
12485:'in the policy’’ under § 50.10d if the insurer makes the disclosure: 392 office of the secretary of the treasury',
12486:'a on the declarations page of the policy; b elsewhere within the policy itself; or c in any rider or',
12487:'endorsement, or other document that is made a part of the policy. [68 fr 59727, oct. 17, 2003] § 50.15',
12488:'cap disclosure. a general. under section 103e2 of the act, if the aggregate insured losses exceed $100,000,000,000 during any program',
12489:'year, the secretary shall not make any payment for any portion of the amount of such losses that exceeds $100,000,000,000,',
12490:'and no insurer that has met its insurer deductible shall be liable for the payment of any portion of the',
12491:'amount of such losses that exceeds $100,000,000,000. b other requirements. as a condition for federal payments under section 103b of',
12492:'the act, in the case of any policy that is issued after december 26, 2007, an insurer must provide clear',
12493:'and conspicuous disclosure to the policyholder of the existence of the $100,000,000,000 cap under section 103e2. the cap disclosure must',
12494:'be made at the time of offer, purchase, and renewal of the policy. c demonstration of compliance. for policies issued',
12495:'after december 26, 2007, if an insurer does not provide a cap disclosure by the time of the first offer,',
12496:'purchase or renewal of the policy after december 26, 2007, then the insurer must be able to demonstrate to treasury’s',
12497:'satisfaction that it has provided the disclosure as soon as possible following december 26, 2007. d other applicable rules. the',
12498:'rules in § 50.12a, c, d, e1, and f relating to clear and conspicuous disclosure and in § 50.13 relating',
12499:'to offer, purchase, and renewal apply to the cap disclosure. [73 fr 53364, sept. 16, 2008] § 50.17 use of',
12500:'model forms. a policies in force on the date of enactment. 1 an insurer that is required to make the',
12501:'disclosure under § 50.10b and that makes no change in the existing premium, is deemed to be in compliance with',
12502:'the disclosure require§ 50.17 ment if it uses naic model disclosure form no. 2. 2 an insurer that is required',
12503:'to make the disclosure under § 50.10b and that makes a change in the existing premium, is deemed to be',
12504:'in compliance with the disclosure requirement if it uses naic model disclosure form no. 1. such an insurer may also',
12505:'use the same naic model disclosure form no. 1 to comply with the notice requirement of section 105c of the',
12506:'act. see § 50.18. b policies issued within 90 days of the date of enactment. an insurer that is required',
12507:'to make the disclosure under § 50.10c is deemed to be in compliance with the disclosure requirement if it uses',
12508:'either naic model disclosure form no. 1 or naic model disclosure form no. 2, as long as the form used',
12509:'is modified as appropriate for the particular policy. c policies issued more than 90 days after the date of enactment.',
12510:'an insurer that is required to make the disclosure under § 50.10d may continue to use naic model disclosure form',
12511:'no. 1 or naic model disclosure form no. 2 if appropriate, or other disclosures that meet the requirements of §§',
12512:'50.10a and 50.14 may be developed. d not exclusive means of compliance. an insurer is not required to use naic',
12513:'model disclosure form no. 1 or naic model disclosure form no. 2 to satisfy the disclosure requirement. an insurer may',
12514:'use other means to comply with the disclosure requirement, as long as the disclosure comports with the requirements of the',
12515:'act. e cap disclosure. an insurer may use naic model disclosure form no. 1 or naic model disclosure form no.',
12516:'2 dated december 19, 2007, or as subsequently modified in accordance with paragraph f of this section, to satisfy the',
12517:'cap disclosure requirement, or another disclosure that meets the requirements of § 50.15 may be developed. f definitions. for purposes',
12518:'of this section, references to naic model disclosure form no. 1 and naic model disclosure form no. 2 refer to',
12519:'such forms as were in existence on april 18, 2003, or as subsequently modified by the naic, provided treasury has',
12520:'stated that usage by insurers of the subsequently modified forms is deemed to 393 § 50.18 satisfy the disclosure requirements',
12521:'of the act and the insurer uses the most current forms that are available at the time of disclosure. these',
12522:'forms may be found on the treasury web site at http://www.treasury.gov/trip. [68 fr 19306, apr. 18, 2003, as amended at',
12523:'71 fr 27570, may 11, 2006; 73 fr 53364, sept. 16, 2008] § 50.18 notice required by reinstatement provision. a',
12524:'nullification of terrorism exclusion. any terrorism exclusion in a contract for property and casualty insurance that was in force on',
12525:'november 26, 2002, is void to the extent it excludes losses that would otherwise be insured losses. b reinstatement of',
12526:'terrorism exclusion. notwithstanding paragraph a of this section, an insurer may reinstate a preexisting provision in a contract for property',
12527:'and casualty insurance that was in force on november 26, 2002, and that excludes coverage for an act of terrorism',
12528:'only if: 1 the insurer has received a written statement from the insured that affirmatively authorizes such reinstatement; or 2',
12529:'the insurer provided notice at least 30 days before any such reinstatement of the increased premium for such terrorism coverage',
12530:'and the rights of the insured with respect to such coverage, including the date upon which the exclusion would be',
12531:'reinstated if no payment is received, and the insured fails to pay any increased premium charged by the insurer for',
12532:'providing such terrorism coverage. [68 fr 19306, apr. 18, 2003, as amended at 68 fr 59727, oct. 17, 2003] §',
12533:'50.19 general disclosure requirements for state residual market insurance entities and state worker’s compensation funds. a policies in force on',
12534:'october 17, 2003, or renewed or issued on or before january 15, 2004. for policies in force on october 17,',
12535:'2003, or renewed or issued on or before january 15, 2004, the disclosure required by section 103b of the act',
12536:'as a condition for federal payment is waived for those state residual market insurance entities and state workers’ compensation funds',
12537:'that since november 26, 2002, have not provided disclo31 cfr subtitle a 7–1–16 edition sures to policyholders, until january 15,',
12538:'2004, after which disclosures are to be made to policyholders for policies then in force and subsequently issued. b residual',
12539:'market mechanism disclosure. a state residual market insurance entity or state workers’ compensation fund may provide the disclosures required by',
12540:'this subpart b to policyholders using normal business practices, including forms and methods of communication used to communicate similar policyholder',
12541:'information to policyholders. the disclosures may be made by the state residual market insurance entity or state workers’ compensation fund',
12542:'itself, the individual insurers that participate in the state residual market insurance entity or a state workers’ compensation fund, or',
12543:'its servicing carriers. the ultimate responsibility for ensuring that the disclosure requirements have been met rests with the insurer filing',
12544:'a claim under the program. c other requirements. except as provided in this section, all other disclosure requirements set out',
12545:'in this subpart b apply to state residual insurance market entities and state workers’ compensation funds. d prior safe harbor',
12546:'superseded. this section supersedes the disclosure safe harbor provisions found at paragraph c.4 of the interim guidance issued by treasury',
12547:'in a notice published on december 18, 2002, and published at 67 fr 78864 december 26, 2002. [68 fr 59719,',
12548:'oct. 17, 2003] subpart c—mandatoryavailability source: 68 fr 19307, apr. 18, 2003, unless otherwise noted. § 50.20 general mandatory availability',
12549:'requirements. a transition period and program years 1 and 2—period ending december 31, 2004. under section 103c of the act',
12550:'unless the time is extended by the secretary as provided in that section during the period beginning on november 26,',
12551:'2002 and ending on december 31, 2004 the last day of program year 2, an insurer must: 394 office of',
12552:'the secretary of the treasury 1 make available, in all of its property and casualty insurance policies, coverage for insured',
12553:'losses; and 2 make available property and casualty insurance coverage for insured losses that does not differ materially from the',
12554:'terms, amounts, and other coverage limitations applicable to losses arising from events other than acts of terrorism. b program year',
12555:'3—calendar year 2005. in accordance with the determination of the secretary announced june 18, 2004, an insurer must comply with',
12556:'paragraphs a1 and a2 of this section during program year 3. c program years 4 and 5—calendar years 2006 and',
12557:'2007. under section 103c of the act, an insurer must comply with paragraphs a1 and a2 of this section during',
12558:'program years 4 and 5. d program years thereafter. under section 103c of the act, an insurer must comply with',
12559:'paragraphs a1 and a2 of this section during program years 2008 through 2014. e beyond 2014. notwithstanding paragraph a2 of',
12560:'this section and § 50.23a, property and casualty insurance coverage for insured losses does not have to be made available',
12561:'beyond december 31, 2014, even if the policy period of insurance coverage for losses from events other than acts of',
12562:'terrorism extends beyond that date. [71 fr 27570, may 11, 2006, as amended at 73 fr 53364, sept. 16, 2008]',
12563:'§ 50.21 make available. a general. the requirement to make available coverage as provided in § 50.20 applies to policies',
12564:'in existence on november 26, 2002, and new policies issued and renewals of existing policies during the period beginning on',
12565:'november 26, 2002 and ending on december 31, 2002, and in any program year thereafter. except as provided in paragraph',
12566:'c of this section, the requirement applies at the time an insurer makes the initial offer of coverage as well',
12567:'as at the time an insurer makes an initial offer of renewal of an existing policy. b offer consistent with',
12568:'amended definition of act of terrorism. an insurer must make available coverage for insured losses in a policy of property',
12569:'and casualty insurance consistent with the definition of an act of terrorism as § 50.21 amended by the terrorism risk',
12570:'insurance program reauthorization act of 2007 beginning with the first initial offer of coverage or offer of renewal of the',
12571:'policy made on or after december 26, 2007. notwithstanding this requirement, if an insurer makes an offer of coverage on',
12572:'or after december 26, 2007 on a policy that is in mid term, then the insurer must make available coverage',
12573:'for insured losses consistent with the definition of an act of terrorism. c rules concerning extension of program. 1 special',
12574:'program year 4 requirement for certain new policies issued and renewals of existing policies in program year 3. if coverage',
12575:'for insured losses under a policy of property and casualty insurance as defined by the act, as amended expired as',
12576:'of december 31, 2005, but the remainder of coverage under the policy continued in force in program year 4, then',
12577:'an insurer must make available coverage as provided in § 50.20 for insured losses for the remaining portion of the',
12578:'policy term in the manner specified in paragraphs e1 and e2 of this section. this requirement does not apply if',
12579:'during program year 3 a policyholder declined an offer of coverage for insured losses made at the time of the',
12580:'initial offer of coverage or offer of renewal of the existing policy. 2 special 2008 requirement for certain policies where',
12581:'coverage expired. if coverage for insured losses under a policy of property and casualty insurance expired as of december 31,',
12582:'2007, but the remainder of coverage under the policy continued in force in 2008, then an insurer must make available',
12583:'coverage as provided in § 50.20 for insured losses for the remaining portion of the policy term in the manner',
12584:'specified in paragraphs e1 and e4 of this section. however, if a policyholder declined an offer made by an insurer',
12585:'for such coverage expiring as of december 31, 2007, then the insurer is not required to make a new offer',
12586:'of coverage for insured losses before any offer of renewal. d changes negotiated subsequent to initial offer. if an insurer',
12587:'satisfies the requirement to ‘‘make available’’ coverage as described in § 50.20 by first 395 § 50.23 making an offer',
12588:'with coverage for insured losses that does not differ materially from the terms, amounts, and other coverage limitations applicable to',
12589:'losses arising from events other than acts of terrorism, which the policyholder declines, the insurer may negotiate with the policyholder',
12590:'an option of partial coverage for insured losses at a lower amount of coverage if permitted by any applicable state',
12591:'law. an insurer is not required by the act to offer partial coverage if the policyholder declines full coverage. see',
12592:'§ 50.24. e demonstrations of compliance. 1 no contract. if an insurer makes an offer of insurance but no contract',
12593:'of insurance is concluded, the insurer may demonstrate that it has satisfied the requirement to make available coverage as described',
12594:'in § 50.20 through use of appropriate systems and normal business practices that demonstrate a practice of compliance. 2 policy',
12595:'periods beginning in program year 3. if an insurer must make available coverage for insured losses as required by paragraph',
12596:'c1 of this section for a policy whose coverage period began in program year 3 but extends into program year',
12597:'4, then the insurer must be able to demonstrate to treasury’s satisfaction that it has offered such coverage by january',
12598:'1, 2006, or as soon as possible following that date. 3 coverage becoming effective in program year 4. if an',
12599:'insurer processed a new policy or policy renewal in program year 3 for coverage becoming effective in program year 4,',
12600:'but did not make available coverage for insured losses as required by § 50.20 by january 1, 2006, then the',
12601:'insurer must be able to demonstrate to treasury’s satisfaction that it has provided an offer of coverage for insured losses',
12602:'as soon as possible following that date. 4 coverage expired as of december 31, 2007. if an insurer must make',
12603:'available coverage for insured losses under the circumstances described in paragraph c2 of this section, the insurer must be able',
12604:'to demonstrate to treasury’s satisfaction that it has offered such coverage as soon as possible following january 1, 2008. 5',
12605:'coverage becoming effective in 2008. i no coverage. if an insurer processed 31 cfr subtitle a 7–1–16 edition a new',
12606:'policy or policy renewal in 2007 or in the first three months of 2008 for coverage becoming effective in 2008,',
12607:'but did not make available coverage for insured losses as required by § 50.20a, then the insurer must be able',
12608:'to demonstrate to treasury’s satisfaction that it has provided an offer of coverage for insured losses as soon as possible',
12609:'following january 1, 2008. ii not consistent with amended definition of act of terrorism. if an insurer made an initial',
12610:'offer of coverage or offer of renewal on or after december 26, 2007 for a policy term becoming effective in',
12611:'2008, and made available coverage for insured losses, but the scope of the coverage for insured losses in the offer',
12612:'was not consistent with the definition of an act of terrorism as amended by the terrorism risk insurance program reauthorization',
12613:'act of 2007, then the insurer must be able to demonstrate to treasury’s satisfaction that it has provided a new',
12614:'offer of coverage as soon as possible following january 1, 2008. if an insurer made an initial offer of coverage',
12615:'or offer of renewal before december 26, 2007, for a policy term becoming effective in 2008, and the insurer made',
12616:'available coverage for insured losses in compliance with the act and the definition of an act of terrorism in effect',
12617:'at the time of the offer, then the insurer is not required to make a new offer of coverage before',
12618:'the policy is due to be renewed by its terms, regardless of whether the offer was accepted or rejected. [73',
12619:'fr 53364, sept. 16, 2008] § 50.23 no material difference from other coverage. a terms, amounts, and other coverage limitations.',
12620:'as provided in § 50.20a2, an insurer must offer coverage for insured losses resulting from an act of terrorism that',
12621:'does not differ materially from the terms, amounts, and other coverage limitations including deductibles applicable to losses from other perils.',
12622:'for purposes of this requirement, ‘‘terms’’ excludes price. b limitations on types of risk. if an insurer does not cover',
12623:'all types of risks, then it is not required to cover the excluded risks in satisfying the requirement to make',
12624:'available coverage 396 office of the secretary of the treasury for losses resulting from an act of terrorism that does',
12625:'not differ materially from the terms, amounts, and other coverage limitations applicable to losses arising from events other than acts',
12626:'of terrorism. for example, if an insurer does not cover all types of risks, either because the insurer is outside',
12627:'of direct state regulatory oversight, or because a state permits certain exclusions for certain types of losses, such as nuclear,',
12628:'biological, or chemical events, then the insurer is not required to make such coverage available. § 50.24 applicability of state',
12629:'law requirements. a general. after satisfying the requirement to make available coverage for insured losses that does not differ materially',
12630:'from the terms, amounts, and other coverage limitations applicable to losses arising from events other than acts of terrorism, if',
12631:'coverage is rejected an insurer may then offer coverage that is on different terms, amounts, or coverage limitations, as long',
12632:'as such an offer does not violate any applicable state law requirements. b examples. 1 if an insurer subject to',
12633:'state regulation first makes available coverage in accordance with § 50.20 and the state has a requirement that an insurer',
12634:'offer full coverage without any exclusion, then the requirement would continue to apply and the insurer may not subsequently offer',
12635:'less than full coverage or coverage with exclusions. 2 if an insurer subject to state regulation first makes available coverage',
12636:'in accordance with § 50.20 and the state permits certain exclusions or allows for other limitations, or an insurance policy',
12637:'is not governed by state law requirements, then the insurer may subsequently offer limited coverage or coverage with exclusions. subpart',
12638:'d—state residual market insurance entities; workers’ compensation funds § 50.30 general participation requirements. a insurers. as defined in § 50.5f,',
12639:'all state residual market insurance entities and state workers’ compensation § 50.35 funds are insurers under the program even if',
12640:'such entities do not receive direct earned premiums. b mandatory participation. state residual market insurance entities and state workers’ compensation',
12641:'funds that meet the requirements of § 50.5f are mandatory participants in the program subject to the rules issued in',
12642:'this subpart. c identification. treasury will release and maintain a list of state residual market insurance entities and state workers’',
12643:'compensation funds at www.treasury.gov/trip. procedures for providing comments and updates to that list will be posted with the list. [68',
12644:'fr 59720, oct. 17, 2003] § 50.33 entities that do not share profits and losses with private sector insurers. a',
12645:'treatment. a state residual market insurance entity or a state workers’ compensation fund that does not share profits and losses',
12646:'with a private sector insurer is deemed to be a separate insurer under the program. b premium calculation. a state',
12647:'residual market insurance entity or a state workers’ compensation fund that is deemed to be a separate insurer should follow',
12648:'the guidelines specified in § 50.5d1 or 50.5d2 for the purposes of calculating the appropriate measure of direct earned premium.',
12649:'[68 fr 59720, oct. 17, 2003] § 50.35 entities that share profits and losses with private sector insurers. a treatment.',
12650:'a state residual market insurance entity or a state workers’ compensation fund that shares profits and losses with a private',
12651:'sector insurer is not deemed to be a separate insurer under the program. b premium and loss calculation. a state',
12652:'residual market insurance entity or a state workers’ compensation fund that is not deemed to be a separate insurer should',
12653:'continue to report, in accordance with normal business practices, to each participant insurer its share of premium income and insured',
12654:'losses, which shall then be included respectively in the participant insurer’s 397 § 50.36 direct earned premium or insured loss',
12655:'calculations. [68 fr 59720, oct. 17, 2003] § 50.36 allocation of premium income associated with entities that do share profits',
12656:'and losses with private sector insurers. a servicing carriers. for purposes of this subpart, a servicing carrier is an insurer',
12657:'that enters into an agreement to place and service insurance contracts for a state residual market insurance entity or a',
12658:'state workers’ compensation fund and to cede premiums associated with such insurance contracts to the state residual market insurance entity',
12659:'or state workers’ compensation fund. premiums written by a servicing carrier on behalf of a state residual market insurance entity',
12660:'or state workers’ compensation fund that are ceded to such an entity or fund shall not be included as direct',
12661:'earned premium as described in § 50.5d1 or 50.5d2 of the servicing carrier. b participant insurers. for purposes of this',
12662:'subpart, a participant insurer is an insurer that shares in the profits and losses of a state residual market insurance',
12663:'entity or a state workers’ compensation fund. premium income that is distributed to or assumed by participant insurers in a',
12664:'state residual market insurance entity or state workers’ compensation fund whether directly or as quota share insurers of risks written',
12665:'by servicing carriers, shall be included in direct earned premium as described in § 50.5d1 or 50.5d2 of the participant',
12666:'insurer. subpart e—selfinsurance arrangements; captives [reserved] subpart f—claims procedures § 50.50 federal share of compensation. a general. 1 the treasury',
12667:'will pay the federal share of compensation for insured losses as provided in section 103 of the act once a',
12668:'certification of loss required by § 50.53 is deemed sufficient. the federal share of compensation under the program shall be:',
12669:'31 cfr subtitle a 7–1–16 edition i 90 percent of that portion of the insurer’s aggregate insured losses that exceed',
12670:'its insurer deductible during each program year through program year 4, and ii 85 percent of that portion of the',
12671:'insurer’s aggregate insured losses that exceed its insurer deductible during program year 5 and any program year thereafter. 2 the',
12672:'percentages in paragraphs a1i and ii are both subject to any adjustments in § 50.51 and the cap of $100',
12673:'billion as provided in section 103e2 of the act. b program trigger amounts. notwithstanding paragraph a or anything in this',
12674:'subpart to the contrary, no federal share of compensation will be paid by treasury unless the aggregate industry insured losses',
12675:'resulting from a certified act of terrorism occurring after march 31, 2006 exceed the following amounts: 1 for a certified',
12676:'act of terrorism occurring after march 31, 2006 and before january 1, 2007: $50 million; 2 for a certified act',
12677:'of terrorism occurring in 2007 and any program year thereafter: $100 million. c insured losses after march 31, 2006. for',
12678:'all purposes of subpart f, insured loss or insured losses or aggregate insured losses resulting from acts of terrorism after',
12679:'march 31, 2006 shall be limited to those insured losses resulting from program trigger events. d conditions for payment of',
12680:'federal share. subject to paragraph e of this section, treasury shall pay the appropriate amount of the federal share of',
12681:'compensation to an insurer upon a determination that: 1 the insurer is an entity, including an affiliate thereof, that meets',
12682:'the requirements of § 50.5f; 2 the insurer’s insured losses, as defined in § 50.5e and limited by § 50.50c',
12683:'including the allocated dollar value of the insurer’s proportionate share of insured losses from a state residual market insurance entity',
12684:'or state workers’ compensation fund as described in § 50.35, have exceeded its insurer deductible as defined in § 50.5g;',
12685:'3 the insurer has paid or is prepared to pay an underlying insured loss, based on a filed claim for',
12686:'the insured loss; 398 office of the secretary of the treasury 4 neither the insurer’s claim for federal payment nor',
12687:'any underlying claim for an insured loss is fraudulent, collusive, made in bad faith, dishonest or otherwise designed to circumvent',
12688:'the purposes of the act and regulations; 5 the insurer had provided a clear and conspicuous disclosure as required by',
12689:'§§ 50.10 through 50.19 and a cap disclosure as required by § 50.15; 6 the insurer offered coverage for insured',
12690:'losses and the offer was accepted by the insured prior to the occurrence of the loss; 7 the insurer took',
12691:'all steps reasonably necessary to properly and carefully investigate the underlying insured loss and otherwise processed the underlying insured loss',
12692:'using appropriate insurance business practices; 8 the insured losses submitted for payment are within the scope of coverage issued by',
12693:'the insurer under the terms and conditions of the policies for commercial property and casualty insurance as defined in §',
12694:'50.5n; and 9 the procedures specified in this subpart have been followed and all conditions for payment have been met.',
12695:'e adjustments. treasury may subsequently adjust, including requiring repayment of, any payment made under paragraph d of this section in',
12696:'accordance with its authority under the act. f suspension of payment for other insured losses. upon a determination by treasury',
12697:'that an insurer has failed to meet any of the requirements for payment specified in paragraph d of this section',
12698:'for a particular insured loss, treasury may suspend payment of the federal share of compensation for all other insured losses',
12699:'of the insurer pending investigation and audit of the insurer’s insured losses. g aggregate industry losses. treasury will determine the',
12700:'amount of aggregate industry insured losses resulting from a certified act of terrorism. if such aggregate industry insured losses exceed',
12701:'the applicable program trigger amounts specified in paragraph b of this section, treasury will publish notice in the federal register',
12702:'that the act of terrorism is a program trigger event. [71 fr 27571, may 11, 2006, as amended at 73',
12703:'fr 53365, sept. 16, 2008] § 50.51 § 50.51 adjustments to the federal share of compensation. a aggregate amount of',
12704:'insured losses. the aggregate amount of insured losses of an insurer in a program year used to calculate the federal',
12705:'share of compensation shall be reduced by any amounts recovered by the insurer as salvage or subrogation for its insured',
12706:'losses in the program year. b amount of federal share of compensation. the federal share of compensation shall be adjusted',
12707:'as follows: 1 no excess recoveries. for any program year, the sum of the federal share of compensation paid by',
12708:'treasury to an insurer and the insurer’s recoveries for insured losses from other sources shall not be greater than the',
12709:'insurer’s aggregate amount of insured losses for acts of terrorism in that program year. amounts recovered for insured losses in',
12710:'excess of an insurer’s aggregate amount of insured losses in a program year shall be repaid to treasury within 45',
12711:'days after the end of the month in which total recoveries of the insurer, from all sources, become excess. for',
12712:'purposes of this paragraph, amounts recovered from a reinsurer pursuant to an agreement whereby the reinsurer’s right to any excess',
12713:'recovery has priority over the rights of treasury shall not be considered a recovery subject to repayment to treasury. 2',
12714:'reduction of amount payable. the federal share of compensation for insured losses under the program shall be reduced by the',
12715:'amount of other compensation provided by other federal programs to an insured or a third party to the extent such',
12716:'other compensation duplicates the insurance indemnification for those insured losses. i other federal program compensation. for purposes of this section,',
12717:'compensation provided by other federal programs for insured losses means compensation that is provided by federal programs established for the',
12718:'purpose of compensating persons for losses in the event of emergencies, disasters, acts of terrorism, or similar events. compensation provided',
12719:'by federal programs for insured losses excludes benefit or entitlement payments, such as those made under the social security act,',
12720:'under laws administered by the secretary of veteran affairs, railroad 399 § 50.52 retirement benefit payments, and other similar types',
12721:'of benefit payments. ii insurer due diligence. each insurer shall inquire of each of its policyholders, insureds, and claimants whether',
12722:'the person receiving insurance proceeds for an insured loss has received, expects to receive, or is entitled to receive compensation',
12723:'from another federal program for the insured loss, and if so, the source and the amount of the compensation received',
12724:'or expected. the response, source, and such amounts shall be reported with each underlying claim on the bordereau specified in',
12725:'§ 50.53b1. § 50.52 initial notice of insured loss. each insurer shall submit to treasury an initial notice of insured',
12726:'loss, on a form prescribed by treasury, whenever the insurer’s aggregate insured losses including reserves for ‘‘incurred but not reported’’',
12727:'losses within a program year exceed an amount equal to 50 percent of the insurer’s deductible as specified in §',
12728:'50.5g. insurers are advised the form for the initial notice of insured loss will include an initial estimate of aggregate',
12729:'losses for the program year, the amount of the insurer deductible and an estimate of the federal share of compensation',
12730:'for the insurer’s aggregate insured losses. in the case of an affiliated group of insurers, the form for the initial',
12731:'notice of insured loss will include the name and address of a single designated insurer within the affiliated group that',
12732:'will serve as the single point of contact for the purpose of providing loss and compliance certifications as required in',
12733:'§ 50.53 and for receiving, disbursing, and distributing payments of the federal share of compensation in accordance with § 50.54.',
12734:'an insurer, at its option, may elect to include with its initial notice of insured loss the certification of direct',
12735:'earned premium required by § 50.53b3. § 50.53 loss certifications. a general. when an insurer has paid aggregate insured losses',
12736:'that exceed its insurer deductible, the insurer may make claim upon treasury for the payment of the federal share of',
12737:'compensation for its insured losses. the insurer shall file an initial certification of 31 cfr subtitle a 7–1–16 edition loss,',
12738:'on a form prescribed by treasury, and thereafter such supplementary certifications of loss, on a form prescribed by treasury, as',
12739:'may be necessary to receive payment for the federal share of compensation for its insured losses. b initial certification of',
12740:'loss. an insurer shall use its best efforts to file with the program the initial certification of loss within 45',
12741:'days following the last calendar day of the month when an insurer has paid aggregate insured losses that exceed its',
12742:'insurer deductible. the initial certification of loss will include the following: 1 a bordereau, on a form prescribed by treasury,',
12743:'that includes basic information about each underlying insured loss. for purposes of this section, a ‘‘bordereau’’ is a report of',
12744:'basic information about an insurer’s underlying claims that, in the aggregate, constitute the insured losses of the insurer. the bordereau',
12745:'will include, but may not be limited to: i a listing of each underlying insured loss by catastrophe code and',
12746:'line of business; ii the total amount of reinsurance recovered from other sources; iii a calculation of the aggregate insured',
12747:'losses sustained by the insurer above its insurer deductible for the program year; and iv the amount the insurer claims',
12748:'as the federal share of compensation for its aggregate insured losses. 2 a certification that the insurer is in compliance',
12749:'with the provisions of section 103b of the act and this part, including certifications that: i the underlying insured losses',
12750:'listed on the bordereau filed pursuant to § 50.53b1 either: have been paid by the insurer; or will be paid',
12751:'by the insurer upon receipt of an advance payment of the federal share of compensation as soon as possible, consistent',
12752:'with the insurer’s normal business practices, but not longer than five business days after receipt of the federal share of',
12753:'compensation; ii the underlying claims for insured losses were filed by persons who suffered an insured loss, or by persons',
12754:'acting on behalf of such persons; 400 office of the secretary of the treasury iii the underlying claims for insured',
12755:'losses were processed in accordance with appropriate business practices and the procedures specified in this subpart; iv the insurer has',
12756:'complied with the disclosure requirements of §§ 50.10 through 50.19, and the cap disclosure requirement of § 50.15, for each',
12757:'underlying insured loss that is included in the amount of the insurer’s aggregate insured losses; and v the insurer has',
12758:'complied with the mandatory availability requirements of §§ 50.20 through 50.24. 3 a certification of the amount of the insurer’s',
12759:'‘‘direct earned premium’’ as defined in § 50.5d, together with the calculation of its ‘‘insurer deductible’’ as defined in §',
12760:'50.5g provided this certification was not submitted previously with the initial notice of insured loss specified in § 50.52. 4',
12761:'a certification that the insurer will disburse payment of the federal share of compensation in accordance with this subpart. 5',
12762:'a certification that if treasury has determined a pro rata loss percentage prlp see § 50.92, the insurer has complied',
12763:'with applying the prlp to insured loss payments, where required. c supplementary certification of loss. if the total amount of',
12764:'the federal share of compensation due an insurer for insured losses under the act has not been determined at the',
12765:'time an initial certification of loss has been filed, the insurer shall file monthly, or on a schedule otherwise determined',
12766:'by treasury, supplementary certifications of loss updating the amount of the federal share of compensation owed for the insurer’s insured',
12767:'losses. supplementary certifications of loss will include the following: 1 a bordereau described in § 50.53b1; and 2 a certification',
12768:'as described in § 50.53b2. d supplementary information. in addition to the information required in paragraphs b and c of',
12769:'this section, treasury may require such additional supporting documentation as required to ascertain the federal share of compensation for the',
12770:'insured losses of any insurer. § 50.54 e state residual market insurance entities and state workers’ compensation funds. a state',
12771:'residual market insurance entity or state workers’ compensation fund described in § 50.35 shall provide the certifications of loss described',
12772:'in §§ 50.53b and 50.53c for all its insured losses to each participating insurer at the time it provides the',
12773:'allocated dollar value of the participating insurer’s proportionate share of insured losses. in addition, at such time the state residual',
12774:'market insurance entity or state workers’ compensation fund shall provide the certification described in § 50.53b2 to treasury. participating insurers',
12775:'shall treat the allocated dollar value of their proportionate share of insured losses from a state residual market insurance entity',
12776:'or state workers’ compensation fund as an insured loss for the purpose of their own reporting to treasury in seeking',
12777:'the federal share of compensation. [68 fr 9811, feb. 28, 2003, as amended at 73 fr 53365, sept. 16, 2008;',
12778:'74 fr 66067, dec. 14, 2009] § 50.54 payment of federal share of compensation. a timing. treasury will promptly pay',
12779:'to an insurer the federal share of compensation due the insurer for its insured losses. payment shall be made in',
12780:'such installments and on such conditions as determined by the treasury to be appropriate. any overpayments by treasury of the',
12781:'federal share of compensation will be offset from future payments to the insurer or returned to treasury within 45 days.',
12782:'b payment process. payment of the federal share of compensation for insured losses will be made to the insurer designated',
12783:'on the initial notice of loss required by § 50.52. an insurer that requests payment of the federal share of',
12784:'compensation for insured losses must receive payment through electronic funds transfer. the insurer must establish either an account for reimbursement',
12785:'as described in paragraph c of this section if the insurer only seeks reimbursement or a segregated account as described',
12786:'in paragraph d of this section if the insurer seeks advance payments or a combination of 401 § 50.55 advance',
12787:'payments and reimbursement. applicable procedures will be posted at www.treasury.gov/trip or otherwise will be made publicly available. c account for',
12788:'reimbursement. an insurer shall designate an account for the receipt of reimbursement of the federal share of compensation at an',
12789:'institution eligible to receive payments through the automated clearing house ach network. d segregated account for advance payments. an insurer',
12790:'that seeks advance payments of the federal share of compensation as certified according to § 50.53b2ib shall establish an in',
12791:'terestbearing segregated account into which treasury will make advance payments as well as reimbursements to the insurer. 1 definition of',
12792:'segregated account. for purposes of this section, a segregated account is an interestbearing separate account established by an insurer at',
12793:'a financial institution eligible to receive payments through the ach network. such an account is limited to the purposes of:',
12794:'i receiving payments of the federal share of compensation; ii disbursing payments to insureds and claimants; and iii transferring payments',
12795:'to the insurer or affiliated insurers for insured losses reported on the bordereau as already paid. 2 remittance of interest.',
12796:'all interest earned on advance payments in the segregated account must be remitted at least quarterly to treasury’s office of',
12797:'financial management or as otherwise prescribed in applicable procedures. e denial or withholding of advance payment. treasury may deny or',
12798:'withhold advance payments of the federal share of compensation to an insurer if treasury determines that the insurer has not',
12799:'properly disbursed previous advances of the federal share of compensation or otherwise has not complied with the requirements for advance',
12800:'payment as provided in this subpart. f affiliated group. in the case of an affiliated group of insurers, treasury will',
12801:'make payment of the federal share of compensation for the insured losses of the affiliated group to the in31 cfr',
12802:'subtitle a 7–1–16 edition surer designated in the initial notice of insured loss to receive payment on behalf of the',
12803:'affiliated group. the designated insurer receiving payment from treasury must distribute payment to affiliated insurers in a manner that ensures',
12804:'that each insurer in the affiliated group is compensated for its share of insured losses, taking into account a reasonable',
12805:'and fair allocation of the group deductible among affiliated insurers. upon payment of the federal share of compensation to the',
12806:'designated insurer, treasury’s payment obligation to the insurers in the affiliated group with respect to any insured losses covered on',
12807:'the applicable bordereau is discharged to the extent of the payment. § 50.55 determination of affiliations. for the purposes of',
12808:'subpart f, an insurer’s affiliates for any program year shall be determined by the circumstances existing on the date of',
12809:'occurrence of the act of terrorism that is the first act of terrorism in a program year to be certified',
12810:'by the secretary for that program year. provided, however, if such act of terrorism occurs after march 31, 2006, the',
12811:'act of terrorism must also be a program trigger event to determine affiliations as provided in this section. [71 fr',
12812:'27572, may 11, 2006] subpart g—audit andinvestigative procedures § 50.60 audit authority. the secretary of the treasury, or an authorized',
12813:'representative, shall have, upon reasonable notice, access to all books, documents, papers and records of an insurer that are pertinent',
12814:'to amounts paid to the insurer as the federal share of compensation for insured losses, or pertinent to any federal',
12815:'terrorism policy surcharge that is imposed pursuant to subpart h of this part, for the purpose of investigation, confirmation, audit',
12816:'and examination. [74 fr 66058, dec. 14, 2009] § 50.61 recordkeeping. a each insurer that seeks payment of a federal',
12817:'share of compensation 402 office of the secretary of the treasury under subpart f of this part shall retain such',
12818:'records as are necessary to fully disclose all material matters pertinent to insured losses and the federal share of compensation',
12819:'sought under the program, including, but not limited to, records regarding premiums and insured losses for all commercial property and',
12820:'casualty insurance issued by the insurer and information relating to any adjustment in the amount of the federal share of',
12821:'compensation payable. insurers shall maintain detailed records for not less than five 5 years from the termination dates of all',
12822:'reinsurance agreements involving commercial property and casualty insurance subject to the act. records relating to premiums shall be retained and',
12823:'available for review for not less than three 3 years following the conclusion of the policy year. records relating to',
12824:'underlying claims shall be retained for not less than five 5 years following the final adjustment of the claim. b',
12825:'each insurer that collects a federal terrorism policy surcharge as required by subpart h of this part shall retain records',
12826:'related to such surcharge, including records of the property and casualty insurance premiums subject to the surcharge, the amount of',
12827:'the surcharge imposed on each policy, aggregate federal terrorism policy surcharges collected, and aggregate federal terrorism policy surcharges remitted to',
12828:'treasury during each assessment period. such records shall be retained and kept available for review for not less than three',
12829:'3 years following the conclusion of the assessment period or settlement of accounts with treasury, whichever is later. [74 fr',
12830:'66058, dec. 14, 2009] subpart h—recoupment andsurcharge procedures source: 74 fr 66059, dec. 14, 2009, unless otherwise noted. § 50.70',
12831:'mandatory and discretionary recoupment. a pursuant to section 103 of the act, the secretary shall impose, and insurers shall collect,',
12832:'such federal terrorism policy surcharges as needed to recover 133 percent of the mandatory § 50.71 recoupment amount for any',
12833:'program year. b in the secretary’s discretion, the secretary may recover any portion of the aggregate federal share of compensation',
12834:'that exceeds the mandatory recoupment amount through a federal terrorism policy surcharge based on the factors set forth in section',
12835:'103e7d of the act. c if the secretary is required to impose a federal terrorism policy surcharge as provided in',
12836:'paragraph a of this section, then the required amounts, based on the extent to which payments for the federal share',
12837:'of compensation have been made by the collection deadlines in section 103e7e of the act, shall be collected in accordance',
12838:'with such deadlines: 1 for any act of terrorism that occurs on or before december 31, 2010, the secretary shall',
12839:'collect all required amounts by september 30, 2012; 2 for any act of terrorism that occurs between january 1 and',
12840:'december 31, 2011, the secretary shall collect 35 percent of any required amounts by september 30, 2012, and the remainder',
12841:'by september 30, 2017; and 3 for any act of terrorism that occurs on or after january 1, 2012, the',
12842:'secretary shall collect all required amounts by september 30, 2017. § 50.71 determination of recoupment amounts. a if payments for',
12843:'the federal share of compensation have been made for a program year, and treasury determines that insured loss information is',
12844:'sufficiently developed and credible to serve as a basis for calculating recoupment amounts, treasury will make an initial determination of',
12845:'any mandatory or discretionary recoupment amounts for that program year. b1 within 90 days after certification of an act of',
12846:'terrorism, the secretary shall publish in the federal register an estimate of aggregate insured losses which shall be used as',
12847:'the basis for initially determining whether mandatory recoupment will be required. 2 if at any time treasury projects that payments',
12848:'for the federal share of 403 § 50.72 compensation will be made for a program year, and that in order',
12849:'to meet the collection timing requirements of section 103e7e of the act it is necessary to use an estimate of',
12850:'such payments as a basis for calculating recoupment amounts, treasury will make an initial determination of any mandatory recoupment amounts',
12851:'for that program year. c following the initial determination of recoupment amounts for a program year, treasury will recalculate any',
12852:'mandatory or discretionary recoupment amount as necessary and appropriate, and at least annually, until a final recoupment amount for the',
12853:'program year is determined. treasury will compare any recalculated recoupment amount to amounts already remitted and/or to be remitted to',
12854:'treasury for a federal terrorism policy surcharge previously established to determine whether any additional amount will be recouped by treasury.',
12855:'d for the purpose of determining initial or recalculated recoupment amounts, treasury may issue a data call to insurers for',
12856:'insurer deductible and insured loss information by program year. treasury’s determination of the aggregate amount of insured losses from program',
12857:'trigger events of all insurers for a program year will be based on the amounts reported in response to a',
12858:'data call and any other information treasury in its discretion considers appropriate. submission of data in response to a data',
12859:'call shall be on a form promulgated by treasury. § 50.72 establishment of federal terrorism policy surcharge. a treasury will',
12860:'establish the federal terrorism policy surcharge based on the following factors and considerations: 1 in the case of a mandatory',
12861:'recoupment amount, the requirement to collect 133 percent of that amount; 2 the total dollar amount to be recouped as',
12862:'a percentage of the latest available annual aggregate industry direct written premium information; 3 the adjustment factors for terrorism loss',
12863:'riskspreading premiums described in section 103e8d of the act; 31 cfr subtitle a 7–1–16 edition 4 the annual 3 percent',
12864:'limitation on terrorism loss riskspreading premiums collected on a discretionary basis as provided in section 103e8c of the act; 5',
12865:'a preferred minimum initial assessment period of one full year and subsequent extension periods in full year increments; 6 the',
12866:'collection timing requirements of section 103e7e of the act; 7 the likelihood that the amount of the federal terrorism policy',
12867:'surcharge may result in the collection of an aggregate recoupment amount in excess of the planned recoupment amount; and 8',
12868:'such other factors as the secretary considers important. b the federal terrorism policy surcharge shall be the obligation of the',
12869:'policyholder and is payable to the insurer with the premium for a property and casualty insurance policy in effect during',
12870:'the assessment period established by treasury. see § 50.74c. § 50.73 notification of recoupment. a treasury will provide notifications of',
12871:'recoupment through publication of notices in the federal register or in another manner treasury deems appropriate, based upon the circumstances',
12872:'of the act of terrorism under consideration. b treasury will provide reasonable advance notice to insurers of any initial federal',
12873:'terrorism policy surcharge effective date. this effective date shall be january 1, unless such date would not provide for sufficient',
12874:'notice of implementation while meeting the collection timing requirements of section 103e7e of the act. c treasury will provide reasonable',
12875:'advance notice to insurers of any modification or cessation of the federal terrorism policy surcharge. d treasury will provide notification',
12876:'to insurers annually as to the continuation of the federal terrorism policy surcharge. § 50.74 collecting the surcharge. a insurers',
12877:'shall collect a federal terrorism policy surcharge from policyholders as required by treasury. b policies subject to the federal terrorism',
12878:'policy surcharge are those 404 office of the secretary of the treasury for which direct written premium is reported on',
12879:'commercial lines of business on the naic’s exhibit of premiums and losses of the naic annual statement commonly known as',
12880:'statutory page 14 as provided in § 50.5u1, or equivalently reported. c for policies subject to the federal terrorism policy',
12881:'surcharge, the surcharge shall be imposed and collected on a written premium basis for policies that incept or renew during',
12882:'the assessment period. all new, renewal, mid term, and audit premiums for a policy term are subject to the surcharge',
12883:'in effect on the policy term effective date. notwithstanding this paragraph, if the premium for a policy term that would',
12884:'otherwise be subject to the surcharge is revised after the end of the reporting period described in § 50.75e, then',
12885:'any additional premium attributable to such revision is not subject to the surcharge. for purposes of this subpart: 1 written',
12886:'premium basis means the premium amount charged a policyholder by an insurer for property and casualty insurance as defined in',
12887:'§ 50.5u, including all premiums, policy expense constants and fees defined as premium pursuant to the statements of statutory accounting',
12888:'principles established by the national association of insurance commissioners, as adopted by the state for which the premium will be',
12889:'reported. 2 in the case of a policy providing multiple insurance coverages, if an insurer cannot identify the premium amount',
12890:'charged a policyholder specifically for property and casualty insurance under the policy, then: i if the insurer estimates that the',
12891:'portion of the premium amount charged for coverage other than property and casualty insurance is de mini mis to the',
12892:'total premium for the policy, the insurer may impose and collect from the policyholder a surcharge amount based on the',
12893:'total premium for the policy, but ii if the insurer estimates that the portion of the premium amount charged for',
12894:'coverage other than property and casualty insurance is not de minimis, the insurer shall impose and collect from the policyholder',
12895:'a surcharge amount based on a reasonable estimate of the premium amount for § 50.75 the property and casualty insurance',
12896:'coverage under the policy. 3 the federal terrorism policy surcharge is not considered premium. d a policyholder must pay the',
12897:'applicable federal terrorism policy surcharge when due. the insurer shall have such rights and remedies to enforce the collection of',
12898:'the surcharge that are the equivalent to those that exist under applicable state or other law for nonpayment of premium.',
12899:'e when an insurer returns an unearned premium, or otherwise refunds premium to a policyholder, it shall also return any',
12900:'federal terrorism policy surcharge collected that is attributable to the refunded premium. notwithstanding this paragraph, if the written premium for',
12901:'a policy is revised and refunded after the end of the reporting period described in § 50.75e, then the insurer',
12902:'is not required to refund any surcharge that is attributable to the refunded premium. f notwithstanding paragraphs a, b, and',
12903:'c of this section, if the expense of collecting the federal terrorism policy surcharge from all policyholders of an insurer',
12904:'during an assessment period exceeds the amount of the surcharges anticipated to be collected, such insurer may satisfy its obligation',
12905:'to collect by omitting actual collection and instead remitting to treasury the amount otherwise due. g the federal terrorism policy',
12906:'surcharge is repayment of federal financial assistance in an amount required by law. no fee or commission shall be charged',
12907:'on the federal terrorism policy surcharge. § 50.75 remitting the surcharge. a each insurer shall provide a statement of direct',
12908:'written premium and federal terrorism policy surcharge to treasury on a monthly basis, starting with the first month within the',
12909:'assessment period, through november of the calendar year and on an annual basis as of the last month of the',
12910:'calendar year. reporting will be on a form prescribed by treasury and will be due according to the following schedule:',
12911:'1 for each month beginning in the first month of the assessment period through november, the last business day of',
12912:'the calendar month following 405 § 50.76 the month for which premium is reported, and 2 march 1 for the',
12913:'calendar year. b the monthly statements provided to treasury will include the following: 1 cumulative calendar year direct written premium',
12914:'adjusted for premium not subject to the federal terrorism policy surcharge, summarized by policy year. 2 the aggregate federal terrorism',
12915:'policy surcharge amount calculated by applying the established surcharge percentage to the insurer’s adjusted direct written premium by policy year.',
12916:'3 insurer certification of the submission. c the annual statements to be provided to treasury will include the following: 1',
12917:'direct written premium as defined in § 50.5g, adjusted for premium not subject to the federal terrorism policy surcharge, summarized',
12918:'by policy year and by commercial line of insurance as specified in § 50.5u. 2 the aggregate federal terrorism policy',
12919:'surcharge amount calculated by applying the established surcharge percentage to the insurer’s adjusted direct written premium by policy year. 3',
12920:'in the case of an insurer that has chosen not to collect the federal terrorism policy surcharge from its policyholders',
12921:'as provided in § 50.74f, a certification that the expense of collecting the surcharge during the assessment period would have',
12922:'exceeded the amount of the surcharges collected over the assessment period. 4 insurer certification of the submission. d the calculated',
12923:'aggregate federal terrorism policy surcharge amount, as described in paragraphs b2 and c2 of this section, shall be remitted to',
12924:'treasury upon submission of each monthly and annual statement. through its submitted statements, an insurer obtains credit for a refund',
12925:'of any federal terrorism policy surcharge previously remitted to treasury that was subsequently returned by the insurer to a policyholder',
12926:'as attributable to refunded premium under § 50.74e. a negative calculated amount in a monthly or annual statement indicates payment',
12927:'from treasury is due to the insurer. 31 cfr subtitle a 7–1–16 edition e reporting shall continue for the oneyear',
12928:'period following the end of the assessment period established by treasury, unless otherwise permitted by treasury. § 50.76 insurer responsibility.',
12929:'for purposes of the collection, reporting and remittance of federal terrorism policy surcharges to treasury, an ‘‘insurer,’’ as defined in',
12930:'§ 50.5l, shall not include any affiliate of the insurer. subpart i—federal cause ofaction; approval of settlements source: 69 fr',
12931:'44941, july 28, 2004, unless otherwise noted. § 50.80 federal cause of action and remedy. a general. if the secretary',
12932:'certifies an act as an act of terrorism pursuant to section 102 of the act, there shall exist a federal',
12933:'cause of action for property damage, personal injury, or death arising out of or resulting from such act of terrorism,',
12934:'pursuant to section 107 of the act, which shall be the exclusive cause of action and remedy for claims for',
12935:'property damage, personal injury, or death arising out of or relating to such act of terrorism, except as provided in',
12936:'paragraph c of this section. b effective period. the exclusive federal cause of action and remedy described in paragraph a',
12937:'of this section shall exist only for causes of action for property damage, personal injury, or death that arise out',
12938:'of or result from acts of terrorism that occur or occurred during the effective period of the program. c rights',
12939:'not affected. nothing in section 107 of the act or this subpart shall in any way: 1 limit the liability',
12940:'of any government, organization, or person who knowingly participates in, conspires to commit, aids and abets, or commits any act',
12941:'of terrorism; 2 affect any party’s contractual right to arbitrate a dispute; or 3 affect any provision of the air',
12942:'transportation safety and system stabilization act pub. l. 107–42; 49 u.s.c. 40101 note. 406 office of the secretary of the',
12943:'treasury § 50.81 state causes of action preempted. all state causes of action of any kind for property damage, personal',
12944:'injury, or death arising out of or resulting from an act of terrorism that are otherwise available under state law',
12945:'are preempted, except that, pursuant to section 107b of the act, nothing in this section shall limit in any way',
12946:'the liability of any government, organization, or person who knowingly participates in, conspires to commit, aids and abets, or commits',
12947:'the act of terrorism certified by the secretary. § 50.82 advance approval of settlements. a mandatory submission of settlements for',
12948:'advance approval. an insurer shall submit to treasury for advance approval any proposed agreement to settle or compromise any federal',
12949:'cause of action for property damage, personal injury, or death, asserted by a third party or parties against an insured,',
12950:'involving an insured loss, all or part of the payment of which the insurer intends to submit as part of',
12951:'its claim for federal payment under the program, when: 1 any portion of the proposed settlement amount that is attributable',
12952:'to an insured loss or losses involving personal injury or death in the aggregate is $2 million or more per',
12953:'thirdparty claimant, regardless of the number of causes of action or insured losses being settled; or 2 any portion of',
12954:'the proposed settlement amount that is attributable to an insured loss or losses involving property damage including loss of use',
12955:'in the aggregate is $10 million or more per thirdparty claimant, regardless of the number of causes of action or',
12956:'insured losses being settled. b discretionary review of other settlements. notwithstanding paragraph a, treasury may require that an insurer submit',
12957:'for review and advance approval any proposed agreement to settle or compromise any federal cause of action for property damage,',
12958:'personal injury, or death, asserted by a third party or parties against an insured, involving an insured loss, all or',
12959:'part of the payment of which the insurer intends to submit as part of its claim for § 50.82 federal',
12960:'payment under the program where the settlement amounts are below the applicable monetary thresholds identified in paragraphs a1 and 2',
12961:'of this section. c factors. in determining whether to approve a proposed settlement, treasury will consider the nature of the',
12962:'loss, the facts and circumstances surrounding the loss, and other factors such as whether: 1 the proposed settlement compensates for',
12963:'a thirdparty’s loss, the liability for which is an insured loss under the terms and conditions of the underlying commercial',
12964:'property and casualty insurance policy, as certified by the insurer pursuant to § 50.83d2; 2 any amount of the proposed',
12965:'settlement is attributable to punitive or exemplary damages intended to punish or deter whether or not specifically so described as',
12966:'such damages; 3 the settlement amount offsets amounts received from the united states pursuant to any other federal program; 4',
12967:'the settlement amount does not include any items such as fees and expenses of attorneys, experts, and other professionals that',
12968:'have caused the insured losses under the underlying commercial property and casualty insurance policy to be overstated; and 5 any',
12969:'other criteria that treasury may consider appropriate, depending on the facts and circumstances surrounding the settlement, including the information contained',
12970:'in § 50.83. d settlement without seeking advance approval or despite disapproval. if an insurer settles a cause of action',
12971:'or agrees to the settlement of a cause of action without submitting the proposed settlement for treasury’s advance approval in',
12972:'accordance with paragraph a or b of this section, and in accordance with § 50.83 or despite treasury’s disapproval of',
12973:'the proposed settlement, the insurer will not be entitled to include the paid settlement amount or portion of the settlement',
12974:'amount, to the extent partially disapproved in its aggregate insured losses for purposes of calculating the federal share of compensation',
12975:'of its insured losses, unless the insurer can demonstrate, to the satisfaction of treasury, extenuating circumstances. 407 § 50.83 §',
12976:'50.83 procedure for requesting approval of proposed settlements. a submission of notice. insurers must request advance approval of a proposed',
12977:'settlement by submitting a notice of the proposed settlement and other required information in writing to the terrorism risk insurance',
12978:'program office or its designated representative. the address where notices are to be submitted will be available at http:// www.treasury.gov/trip',
12979:'following any certification of an act of terrorism pursuant to section 1021 of the act. b complete notice. treasury will',
12980:'review requests for advance approval and determine whether additional information is needed to complete the notice. c treasury response or',
12981:'deemed approval. within 30 days after treasury’s receipt of a complete notice, or as extended in writing by treasury, treasury',
12982:'may issue a written response and indicate its partial or full approval or rejection of the proposed settlement. if treasury',
12983:'does not issue a response within 30 days after treasury’s receipt of a complete notice, unless extended in writing by',
12984:'treasury, the request for advance approval is deemed approved by treasury. any settlement is still subject to review under the',
12985:'claim procedures pursuant to § 50.50. d notice format. a notice of a proposed settlement should be entitled, ‘‘notice of',
12986:'proposed settlement—request for approval,’’ and should provide the full name and address of the submitting insurer and the name, title,',
12987:'address, and telephone number of the designated contact person. an insurer must provide all relevant information, including the following, as',
12988:'applicable: 1 a brief description of the insured’s underlying claim, the insured’s loss, the amount of the claim, the operative',
12989:'policy terms, defenses to coverage, and all damages sustained; 2 a certification by the insurer that the settlement is for',
12990:'a thirdparty’s loss the liability for which is an insured loss under the terms and conditions of the underlying commercial',
12991:'property and casualty insurance policy; 3 an itemized statement of all damages by category i.e., actual, economic and noneconomic loss,',
12992:'punitive damages, etc. ; 31 cfr subtitle a 7–1–16 edition 4 a statement from the insurer or its attorney in',
12993:'support of the settlement. ; 5 the total dollar amount of the proposed settlement; 6 indication as to whether the',
12994:'settlement was negotiated by counsel; 7 the amount to be paid that will compensate for any items such as fees',
12995:'and expenses of attorneys, experts, and other professionals for their services and expenses related to the insured loss and/or settlement',
12996:'and the net amount to be received by the thirdparty after such payment; 8 the amount received from the united',
12997:'states pursuant to any other federal program for compensation of insured losses related to an act of terrorism; 9 the',
12998:'proposed terms of the written settlement agreement, including release language and subrogation terms; 10 if requested by treasury, other relevant',
12999:'agreements, including: i admissions of liability or insurance coverage; ii determinations of the number of occurrences under a commercial property',
13000:'and casualty insurance policy; iii the allocation of paid amounts or amounts to be paid to certain policies, or to',
13001:'specific policy, coverage and/ or aggregate limits; and iv any other agreement that may affect the payment or amount of',
13002:'the federal share of compensation to be paid to the insurer; 11 a statement indicating whether the proposed settlement has',
13003:'been approved by the federal court or is subject to such approval and whether such approval is expected or likely;',
13004:'and 12 such other information that is related to the insured loss as may be requested by treasury that it',
13005:'deems necessary to evaluate the proposed settlement. § 50.84 subrogation. an insurer shall not waive its rights of subrogation under',
13006:'its property and casualty insurance policy and preserve the subrogation right of the united states as provided by section 107c',
13007:'of the act by not taking any action that would prejudice the united states’ right of subrogation. 408 office of',
13008:'the secretary of the treasury § 50.85 amendment related to settlement approval. section 107a6 of the act, added december 22,',
13009:'2005, provides that procedures and requirements established by the secretary under § 50.82 as in effect on the date of',
13010:'issuance of that section in final form shall apply to any cause of action described in section 107a1 of the',
13011:'act. [71 fr 27572, may 11, 2006] subpart j—cap on annualliability source: 74 fr 66067, dec. 14, 2009, unless otherwise',
13012:'noted. § 50.90 cap on annual liability. pursuant to section 103 of the act, if the aggregate insured losses exceed',
13013:'$100,000,000,000 during any program year: a the secretary shall not make any payment for any portion of the amount of',
13014:'such losses that exceeds $100,000,000,000; b no insurer that has met its insurer deductible shall be liable for the payment',
13015:'of any portion of the amount of such losses that exceeds $100,000,000,000; and c the secretary shall determine the pro',
13016:'rata share of insured losses to be paid by each insurer that incurs insured losses under the program. § 50.91',
13017:'notice to congress. pursuant to section 103e3 of the act, the secretary shall provide an initial notice to congress within',
13018:'15 days of the certification of an act of terrorism, stating whether the secretary estimates that aggregate insured losses will',
13019:'exceed $100,000,000,000 for the program year in which the event occurs. such initial estimate shall be based on insured loss',
13020:'amounts as compiled by insurance industry statistical organizations and any other information the secretary in his or her discretion considers',
13021:'appropriate. the secretary shall also notify congress if estimated or actual aggregate insured losses exceed $100,000,000,000 during any program year.',
13022:'§ 50.92 § 50.92 determination of pro rata share. a pro rata loss percentage prlp is the percentage determined by',
13023:'the secretary to be applied by an insurer against the amount that would otherwise be paid by the insurer under',
13024:'the terms and conditions of an insurance policy providing property and casualty insurance under the program if there were no',
13025:'cap on annual liability under section 103e2a of the act. b except as provided in paragraph e of this section,',
13026:'if treasury estimates that aggregate insured losses may exceed the cap on annual liability for a program year, then treasury',
13027:'will determine a prlp. the prlp applies to insured loss payments by insurers for insured losses incurred in the subject',
13028:'program year, as specified in § 50.93, from the effective date of the prlp, as established by treasury, until such',
13029:'time as treasury provides notice that the prlp is revised. treasury will determine the prlp based on the following considerations:',
13030:'1 estimates of insured losses from insurance industry statistical organizations; 2 any data calls issued by treasury see § 50.94;',
13031:'3 expected reliability and accuracy of insured loss estimates and likelihood that insured loss estimates could increase; 4 estimates of',
13032:'insured losses and expenses not included in available statistical reporting; 5 such other factors as the secretary considers important. c',
13033:'treasury shall provide notice of the determination of the prlp through publication in the federal register, or in another manner',
13034:'treasury deems appropriate, based upon the circumstances of the act of terrorism under consideration. d as appropriate, treasury will determine',
13035:'any revision to a prlp based on the same considerations listed in paragraph b of this section, and will provide',
13036:'notice for its application to insured loss payments. e if treasury estimates based on an initial act of terrorism or',
13037:'subsequent act of terrorism within a program year that aggregate insured losses may exceed the cap on annual liability, but',
13038:'an 409 § 50.93 appropriate prlp cannot yet be determined, treasury will provide notification advising insurers of this circumstance and,',
13039:'after consulting with the relevant state authorities, may initiate the action described in either paragraph e1 or e2 of this',
13040:'section. 1 call a hiatus in insurer loss payments for insured losses of up to two weeks. in such a',
13041:'circumstance, treasury will determine a prlp as quickly as possible. the prlp, as later determined, will be effective retroactively as',
13042:'of the start of the hiatus. any insured losses submitted in support of an insurer’s claim for the federal share',
13043:'of compensation will be reviewed for the insurer’s compliance with pro rata payments in accordance with the effective date of',
13044:'the prlp. 2 determine an interim prlp. i an interim prlp is an amount determined without the availability of information',
13045:'necessary for consideration of all factors listed in § 50.92b. it is a conservatively low percentage amount determined in order',
13046:'to facilitate initial partial claim payments by insurers after an act of terrorism and prior to the time that information',
13047:'becomes available to determine a prlp based on consideration of the factors listed in § 50.92b. ii in such a',
13048:'circumstance, treasury will determine a prlp to replace the interim prlp as quickly as possible. the prlp, as later determined,',
13049:'will be effective retroactively as of the effective date of the interim prlp. any insured losses submitted in support of',
13050:'an insurer’s claim for the federal share of compensation will be reviewed for the insurer’s compliance with pro rata payments',
13051:'in accordance with the effective date of the interim prlp, or as later replaced by the prlp as appropriate. §',
13052:'50.93 application of pro rata share. an insurer shall apply the prlp to determine the pro rata share of each',
13053:'insured loss to be paid by the insurer on all insured losses where there is not an agreement on a',
13054:'complete and final settlement as evidenced by a signed settlement agreement or other means reviewable by a third party as',
13055:'of the effective date established by treasury. payments based on the application of the prlp and determination of the pro',
13056:'31 cfr subtitle a 7–1–16 edition rata share satisfy the insurer’s liability for payment under the program. application of the',
13057:'prlp and the determination of the pro rata share are the exclusive means for calculating the amount of insured losses',
13058:'for program purposes. the pro rata share is subject to the following: a the pro rata share is determined based',
13059:'on the estimated or actual final claim settlement amount that would otherwise be paid. b all policies. if partial payments',
13060:'have already been made as of the effective date of the prlp, then the pro rata share for that loss',
13061:'is the greater of the amount already paid as of the effective date of the prlp or the amount computed',
13062:'by applying the prlp to the estimated or actual final claim settlement amount that would otherwise be paid. c certain',
13063:'workers’ compensation insurance policies. if an insurer’s payments under a workers’ compensation policy cumulatively exceed the amount computed by applying',
13064:'the prlp to the estimated or actual final claim settlement amount that would otherwise be paid because such estimated or',
13065:'actual final settlement amount is reduced from a previous estimate, then the insurer may request a review and adjustment by',
13066:'treasury in the calculation of the federal share of compensation. in requesting such a review, the insurer must submit information',
13067:'to supplement its certification of loss demonstrating a reasonable estimate invalidated by unexpected conditions differing from prior assumptions including, but',
13068:'not limited to, an explanation and the basis for the prior assumptions. d if an insurer has not yet made',
13069:'payments in excess of its insurer deductible, the rules in this paragraph apply. 1 if the insurer estimates that it',
13070:'will exceed its insurer deductible making payments based on the application of the prlp to its insured losses, then the',
13071:'insurer shall apply the prlp as of the effective date specified in § 50.92b. 2i if the insurer estimates that',
13072:'it will not exceed its insurer deductible making payments based on the application of the prlp to its insured losses,',
13073:'then the insurer may make payments 410 office of the secretary of the treasury on the same basis as prior',
13074:'to the effective date of the prlp. the insurer may also make payments on the basis of applying some other',
13075:'pro rata amount it determines that is greater than the prlp, where the insurer estimates that application of such other',
13076:'pro rata amount will result in it not exceeding its insurer deductible. the insurer remains liable for losses in accordance',
13077:'with § 50.95c. ii if an insurer estimates that it will not exceed its insurer deductible and has made payments',
13078:'on the basis provided in 2i, but thereafter reaches its insurer deductible, then the insurer shall apply the prlp to',
13079:'any remaining insured losses. when such an insurer submits a claim for the federal share of compensation, the amount of',
13080:'the insurer’s losses will be deemed to be the amount it would have paid if it had applied the prlp',
13081:'as of the effective date, and the federal share of compensation will be calculated on that amount. however, an insurer',
13082:'may request an exception if it can demonstrate that its estimate was invalidated as a result of insured losses from',
13083:'a subsequent act of terrorism. § 50.94 data call authority. for the purpose of determining initial or recalculated prlps, treasury',
13084:'§ 50.95 may issue a data call to insurers for insured loss information. submission of data in response to a',
13085:'data call shall be on a form promulgated by treasury. § 50.95 final amount. a treasury shall determine if, as',
13086:'a final proration, remaining insured loss payments, as well as adjustments to previous insured loss payments, can be made by',
13087:'insurers based on an adjusted plrp, and aggregate insured losses still remain within the cap on annual liability. in such',
13088:'a circumstance, treasury will notify insurers as to the final prlp and its application to insured losses. b if paragraph',
13089:'a of this section applies, treasury may require, as part of the insurer submission for the federal share of compensation',
13090:'for insured losses, a supplementary explanation regarding how additional payments will be provided on previously settled insured losses. c an',
13091:'insurer that has prorated its insured losses, but that has not met its insurer deductible, remains liable for loss payments',
13092:'that in the aggregate bring the insurer’s total insured loss payments up to an amount equal to the lesser of',
13093:'its insured losses without proration or its insurer deductible. 411 verdate sep112014 13:10 oct 04, 2016jkt 238128po 00000frm 00422fmt 8010sfmt',
13094:'8010y:\sgml\238128.xxx238128ehiers on dsk5vptvn1prod with cfr subtitle b—regulations relating to money and finance 413 verdate sep112014 13:10 oct 04, 2016jkt 238128po',
13095:'00000frm 00424fmt 8008sfmt 8008y:\sgml\238128.xxx238128ehiers on dsk5vptvn1prod with cfr chapter i—monetary offices, department of the treasury editorial note: for a document',
13096:'summarizing part 103’s removal and distribution into 31 cfr chapter x, see 75 fr 65812, oct. 26, 2010. part page',
13097:'51–55 [reserved] 56 domestic gold and silver operations sale of silver 417 82 5cent and onecent coin regulations 417 91',
13098:'regulations governing conduct in or on the bureau of the mint buildings and grounds 418 92 united states mint operations',
13099:'and procedures 420 100 exchange of paper currency and coin 427 101 mitigation of forfeiture of counterfeit gold coins 432',
13100:'123 [reserved] 128 reporting of international capital and foreigncurrency transactions and positions 433 129 portfolio investment survey reporting 437 130–131',
13101:'[reserved] 132 prohibition on funding of unlawful internet gambling 438 133–148 [reserved] 149 calculation of maximum obligation limitation 448 150',
13102:'financial research fund 449 151–199 [reserved] 415 verdate sep112014 13:10 oct 04, 2016jkt 238128po 00000frm 00426fmt 8008sfmt 8008y:\sgml\238128.xxx238128ehiers on dsk5vptvn1prod',
13103:'with cfr parts 51–55 [reserved] part 56—domestic gold and silver operations sale of sil ver sec. 56.1 conditions upon which',
13104:'silver will be sold. 56.2 sales price. authority: sec. 209, 79 stat. 257; 31 u.s.c. 405a–1. § 56.1 conditions upon',
13105:'which silver will be sold. the general services administration, as agent for the treasury department, will conduct periodic sales of',
13106:'silver as agreed upon between gsa and the treasury department. sales will be under competitive bidding procedures established by agreement',
13107:'between gsa and the treasury department. details of the bidding and selling procedures are obtainable by telephone or by writing',
13108:'to general services administration, property management and disposal service, industry materials division, metals project, washington, dc 20405. [32 fr 13380,',
13109:'sept. 22, 1967] § 56.2 sales price. sales of silver will be at prices offered through the competitive bidding procedures',
13110:'referred to in § 56.1, and accepted by the gsa. [32 fr 13380, sept. 22, 1967] part 82—5cent and onecent',
13111:'coin regulations sec. 82.1 prohibitions. 82.2 exceptions. 82.3 definitions. 82.4 penalties. authority: 31 u.s.c. 5111d. source: 72 fr 61055, oct.',
13112:'29, 2007, unless otherwise noted. § 82.1 prohibitions. except as specifically authorized by the secretary of the treasury or designee',
13113:'or as otherwise provided in this part, no person shall export, melt, or treat: a any 5cent coin of the',
13114:'united states; or b any onecent coin of the united states. § 82.2 exceptions. a the prohibition contained in §',
13115:'82.1 against the exportation of 5cent coins and onecent coins of the united states shall not apply to: 1 the',
13116:'exportation in any one shipment of 5cent coins and onecent coins having an aggregate face value of not more than',
13117:'$100 that are to be legitimately used as money or for numismatic purposes. nothing in this paragraph shall be construed',
13118:'to authorize export for the purpose of sale or resale of coins for melting or treatment by any person. 2',
13119:'the exportation of 5cent coins and onecent coins carried on an individual, or in the personal effects of an individual,',
13120:'departing from a place subject to the jurisdiction of the united states, when the aggregate face value is not more',
13121:'than $5, or when the aggregate face value is not more than $25 and it is clear that the purpose',
13122:'for exporting such coins is for legitimate personal numismatic, amusement, or recreational use. b the prohibition contained in § 82.1',
13123:'against the treatment of 5cent coins and onecent coins shall not apply to the treatment of these coins for educational,',
13124:'amusement, novelty, jewelry, and similar purposes as long as the volumes treated and the nature of the treatment makes it',
13125:'clear that such treatment is not intended as a means by which to profit solely from the value of the',
13126:'metal content of the coins. c the prohibition contained in § 82.1 against the exportation, melting, or treatment of 5cent',
13127:'and onecent coins of the united states shall not apply to coins exported, melted, or treated incidental to the recycling',
13128:'of other materials so long as— 1 such 5cent and onecent coins were not added to the other materials for',
13129:'their metallurgical value; 2 the volumes of the 5cent coins and onecent coins, relative to the volumes of the other',
13130:'materials recycled, makes it clear that the presence of such coins is merely incidental; and 417 § 82.3 3 the',
13131:'separation of the 5cent and onecent coins from the other materials would be impracticable or cost prohibitive. d the prohibition',
13132:'contained in § 82.1 against the exportation, melting, or treatment of 5cent coins shall not apply to 5cent coins inscribed',
13133:'with the years 1942, 1943, 1944, or 1945 that are composed of an alloy comprising copper, silver and manganese. e',
13134:'the prohibition contained in § 82.1 against the exportation of 5cent coins and onecent coins shall not apply to 5',
13135:'cent coins and onecent coins exported by a federal reserve bank or a domestic depository institution, or to a foreign',
13136:'central bank, when the exportation of such 5cent coins and one cent coins is for use as circulating money. f1',
13137:'the prohibition contained in § 82.1 against exportation, melting, or treatment of 5cent coins and onecent coins of the united',
13138:'states shall not apply to coins exported, melted, or treated under a written license issued by the secretary of the',
13139:'treasury or designee. 2 applications for licenses should be transmitted to the director, united states mint, 801 9th street, nw.,',
13140:'washington, dc 20220. § 82.3 definitions. a 5cent coin of the united states means a 5cent coin minted and issued',
13141:'by the secretary of the treasury pursuant to 31 u.s.c. 5112a5. b onecent coin of the united states means a',
13142:'onecent coin minted and issued by the secretary of the treasury pursuant to 31 u.s.c. 5112a6. c export means to',
13143:'remove, send, ship, or carry, or to take any action with the intent to facilitate a person’s removing, sending, shipping,',
13144:'or carrying, from the united states or any place subject to the jurisdiction thereof, to any place outside of the',
13145:'united states or to any place not subject to the jurisdiction thereof. d person means any individual, partnership, association, corporation,',
13146:'or other organization, but does not include an agency of the government of the united states. e treat or treatment',
13147:'means to smelt, refine, or otherwise treat by heating, 31 cfr ch. i 7–1–16 edition or by a chemical, electrical,',
13148:'or mechanical process. § 82.4 penalties. a any person who exports, melts, or treats 5cent coins or onecent coins of',
13149:'the united states in violation of § 82.1 shall be subject to the penalties specified in 31 u.s.c. 5111d, including',
13150:'a fine of not more than $10,000 and/or imprisonment of not more than 5 years. b in addition to the',
13151:'penalties prescribed by 31 u.s.c. 5111d, a person violating the prohibitions of this part may be subject to other penalties',
13152:'provided by law, including 18 u.s.c. 1001a. part 91—regulations governing conduct in or on the bureau of the mint buildings',
13153:'and grounds sec. 91.1 authority. 91.2 applicability. 91.3 recording presence. 91.4 preservation of property. 91.5 compliance with signs and directions.',
13154:'91.6 nuisances. 91.7 gambling. 91.8 alcoholic beverages, narcotics, hallucinogenic and dangerous drugs. 91.9 soliciting, vending, debt collection, and distribution of',
13155:'handbills. 91.10 photographs. 91.11 dogs and other animals. 91.12 vehicular and pedestrian traffic. 91.13 weapons and explosives. 91.14 penalties and',
13156:'other law. authority: 5 u.s.c. 301, by delegation from the administrator of general services, 35 fr 14426, and treasury department',
13157:'order 177–25 revision 2, 38 fr 21947. source: 34 fr 503, jan. 14, 1969, unless otherwise noted. § 91.1 authority.',
13158:'the regulations in this part governing conduct in and on the bureau of the mint buildings and grounds located as',
13159:'follows: u.s. mint, colfax, and delaware streets, denver, colorado; u.s. bullion depository, fort knox, kentucky; u.s. assay office, 32 old',
13160:'slip new york, new york; u.s. mint, 5th and arch streets, philadelphia, pennsylvania; u.s. assay office, 155 hermann street, and',
13161:'the old u.s. mint 418 monetary offices, treasury building, 88 fifth street, san francisco, california; and u.s. bullion depository, west',
13162:'point, new york; are promulgated pursuant to the authority vested in the secretary of the treasury, including 5 u.s.c. 301,',
13163:'and that vested in him by delegation from the administrator of general services, 38 fr 20650 1973, and in accordance',
13164:'with the authority vested in the director of the mint by treasury department order no. 177–25 revision 2, dated august',
13165:'8, 1973, 38 fr 21947 1973. [38 fr 24897, sept. 11, 1973] § 91.2 applicability. the regulations in this part',
13166:'apply to the buildings and grounds of the bureau of the mint located as follows: u.s. mint, colfax and delaware',
13167:'streets, denver, colorado; u.s. bullion depository, fort knox, kentucky; u.s. assay office, 32 old slip, new york, new york; u.s.',
13168:'mint, fifth and arch streets, philadelphia, pennsylvania; u.s. assay office, 155 hermann street, and the old u.s. mint building, 88',
13169:'fifth street, san francisco, california; and u.s. bullion depository, west point, new york; and to all persons entering in or',
13170:'on such property. unless otherwise stated herein, the bureau of the mint buildings and grounds shall be referred to in',
13171:'these regulations as the ‘‘property’’. [38 fr 24897, sept. 11, 1973] § 91.3 recording presence. except as otherwise ordered, the',
13172:'property shall be closed to the public during other than normal working hours. the property shall also be closed to',
13173:'the public when, in the opinion of the senior supervising official of any bureau of the mint establishment covered by',
13174:'these regulations, or his delegate, an emergency situation exists, and at such other times as may be necessary for the',
13175:'orderly conduct of the government’s business. admission to the property during periods when such property is closed to the public',
13176:'will be limited to authorized individuals who will be required to sign the register and/or display identification documents when requested',
13177:'by the guard. § 91.7 § 91.4 preservation of property. it shall be unlawful for any person without proper authority',
13178:'to wilfully destroy, damage, deface, or remove property or any part thereof or any furnishings therein. § 91.5 compliance with',
13179:'signs and directions. persons in and on the property shall comply with the instructions of uniformed bureau of the mint',
13180:'guards u.s. special policemen, other authorized officials, and official signs of a prohibitory or directory nature. § 91.6 nuisances. the',
13181:'use of loud, abusive, or profane language, unwarranted loitering, unauthorized assembly, the creation of any hazard to persons or things,',
13182:'improper disposal of rubbish, spitting, prurient prying, the commission of any obscene or indecent act, or any other disorderly conduct',
13183:'on the property is prohibited. the throwing of any articles of any kind in, upon, or from the property and',
13184:'climbing upon any part thereof, is prohibited. the entry, without specific permission, upon any part of the property to which',
13185:'the public does not customarily have access, is prohibited. § 91.7 gambling. a participating in games for money or other',
13186:'property, the operation of gambling devices, the conduct of a lottery or pool, the selling or purchasing of numbers tickets,',
13187:'or any other gambling in or on the property, is prohibited. b possession in or on the property of any',
13188:'numbers slip or ticket, record, notation, receipt, or other writing of a type ordinarily used in any illegal form of',
13189:'gambling such as a tip sheet or dream book, unless explained to the satisfaction of the head of the bureau',
13190:'or his delegate, shall be prima facie evidence that there is participation in an illegal form of gambling in or',
13191:'on such property. [34 fr 503, jan. 14, 1969, as amended at 36 fr 3523, feb. 26, 1971] 419 §',
13192:'91.8 § 91.8 alcoholic beverages, narcotics, hallucinogenic and dangerous drugs. entering or being on the property, or operating a motor',
13193:'vehicle thereon by a person under the influence of alcoholic beverages, narcotics, hallucinogenic or dangerous drugs is prohibited. the use',
13194:'of any narcotic, hallucinogenic or dangerous drug in or on the property is prohibited. the use of alcoholic beverages in',
13195:'or on the property is prohibited except on occasions and on property upon which the director of the mint has',
13196:'for appropriate official uses granted and exemption permit in writing. [38 fr 24898, sept. 11, 1973] § 91.9 soliciting, vending,',
13197:'debt collection, and distribution of handbills. the unauthorized soliciting of alms and contributions, the commercial soliciting and vending of all',
13198:'kinds, the display or distribution of commercial advertising, or the collecting of private debts, in or on the property, is',
13199:'prohibited. this rule does not apply to bureau of the mint concessions or notices posted by authorized employees on the',
13200:'bulletin boards. distribution of material such as pamphlets, handbills, and flyers is prohibited without prior approval from the director of',
13201:'the mint, or the delegate of the director. § 91.10 photographs. the taking of photographs on the property is prohibited,',
13202:'without the written permission of the director of the mint. § 91.11 dogs and other animals. dogs and other animals,',
13203:'except see ingeye dogs, shall not be brought upon the property for other than official purposes. § 91.12 vehicular and',
13204:'pedestrian traffic. a drivers of all vehicles in or on the property shall drive in a careful and safe manner',
13205:'at all times and shall comply with the signals and directions of guards and all posted traffic signs. b the',
13206:'blocking of entrances, driveways, walks, loading platforms, or fire 31 cfr ch. i 7–1–16 edition hydrants in or on the',
13207:'property is prohibited. c parking in or on the property is not allowed without a permit or specific authority. parking',
13208:'without authority, parking in unauthorized locations or in locations reserved for other persons or continuously in excess of 8 hours',
13209:'without permission, or contrary to the direction of a uniformed bureau of the mint guard, or of posted signs, is',
13210:'prohibited. d this paragraph may be supplemented from time to time with the approval of the director of the mint,',
13211:'or the delegate of the director, by the issuance and posting of such specific traffic directives as may be required',
13212:'and when so issued and posted such directives shall have the same force and effect as if made a part',
13213:'hereof. § 91.13 weapons and explosives. no person while on the property shall carry firearms, other dangerous or deadly weapons,',
13214:'or explosives, either openly or concealed, except for official purposes. § 91.14 penalties and other law. whoever shall be found',
13215:'guilty of violating any of the regulations in this part while on the property is subject to a fine of',
13216:'not more than $50, or imprisonment of not more than 30 days, or both 40 u.s.c. 318c. nothing contained in',
13217:'the regulations in this part shall be construed to abrogate any other federal laws or regulations or those of any',
13218:'state or municipality applicable to the property referred to in § 91.2 and governed by the regulations in this part.',
13219:'part 92—united states mint operations and procedures sec. subpart a—numismatic operations 92.1 manufacture of medals. 92.2 sale of ‘‘list’’ medals.',
13220:'92.3 manufacture and sale of ‘‘proof’’ coins. 92.4 uncirculated mint sets. subpart b—availability of records 92.5 procedure governing availability of',
13221:'bureau of the mint records. 420 monetary offices, treasury 92.6 appeal. subpart c—assessment of civil penalties for misuse of words,',
13222:'letters, symbols, or emblems of the united states mint 92.11 purpose. 92.12 definitions. 92.13 assessment of civil penalties. 92.14 initiation',
13223:'of action. 92.15 initial notice of assessment. 92.16 written response. 92.17 final action. 92.18 judicial review. authority: 5 u.s.c. 301,',
13224:'31 u.s.c. 321 and 333. source: 47 fr 56353, dec. 16, 1982, unless otherwise noted. subpart a—numismaticoperations § 92.1 manufacture',
13225:'of medals. with the approval of the director of the mint, dies for medals of a national character designated by',
13226:'congress may be executed at the philadelphia mint, and struck in such field office of the mints and assay offices',
13227:'as the director shall designate. § 92.2 sale of ‘‘list’’ medals. medals on the regular mint list, when available, are',
13228:'sold to the public at a charge sufficient to cover their cost, and to include mailing cost when mailed. copies',
13229:'of the list of medals available for sale and their selling prices may be obtained from the director of the',
13230:'mint, washington, dc. § 92.3 manufacture and sale of ‘‘proof’’ coins. ‘‘proof’’ coins, i.e., coins prepared from blanks specially polished',
13231:'and struck, are made as authorized by the director of the mint and are sold at a price sufficient to',
13232:'cover their face value plus the additional expense of their manufacture and sale. their manufacture and issuance are contingent upon',
13233:'the demands of regular operations. information concerning availability and price may be obtained from the director of the mint, treasury',
13234:'department, washington, dc 20220. § 92.4 uncirculated mint sets. uncirculated mint sets, i.e., specially packaged coin sets containing one coin',
13235:'§ 92.6 of each denomination struck at the mints at philadelphia and denver, and the assay office at san francisco,',
13236:'will be made as authorized by the director of the mint and will be sold at a price sufficient to',
13237:'cover their face value plus the additional expense of their processing and sale. their manufacture and issuance are contingent upon',
13238:'demands of regular operations. information concerning availability and price may be obtained from the director of the mint, treasury department,',
13239:'washington, dc 20220. subpart b—availability of records § 92.5 procedure governing avail ability of bureau of the mint records. a',
13240:'regulations of the office of the secretary adopted. the regulations on the disclosure of records of the office of the',
13241:'secretary and other bureaus and offices of the department issued under 5 u.s.c. 301 and 552 and published as part',
13242:'1 of this title, 32 fr no. 127, july 1, 1967, except for § 1.7 of this title entitled ‘‘appeal,’’',
13243:'shall govern the availability of bureau of the mint records. b determination of availability. the director of the mint delegates',
13244:'authority to the following mint officials to determine, in accordance with part 1 of this title, which of the records',
13245:'or information requested is available, subject to the appeal provided in § 92.6: the deputy director of the mint, division',
13246:'heads in the office of the director, and the superintendent or officer in charge of the field office where the',
13247:'record is located. c requests for identifiable records. a written request for an identifiable record shall be addressed to the',
13248:'director of the mint, washington, dc 20220. a request presented in person shall be made in the public reading room',
13249:'of the treasury department, 15th street and pennsylvania avenue, nw, washington, dc, or in such other office designated by the',
13250:'director of the mint. § 92.6 appeal. any person denied access to records requested under § 92.5 may file an',
13251:'appeal to the director of the mint within 30 days after notification of such denial. the appeal shall provide the',
13252:'name 421 § 92.11 and address of the appellant, the identification of the record denied, and the date of the',
13253:'original request and its denial. subpart c—assessment of civil penalties for misuse of words, letters, symbols, or emblemsof the united',
13254:'states mint source: 72 fr 60776, oct. 26, 2007, unless otherwise noted. § 92.11 purpose. a the procedures in this',
13255:'subpart implement the provisions of 31 u.s.c. 333c, which authorize the secretary of the treasury to assess a civil penalty',
13256:'against any person who has misused the words, titles, abbreviations, initials, symbols, emblems, seals, or badges of the united states',
13257:'mint in violation of 31 u.s.c. 333a. b the procedures in this subpart do not apply to the extent that',
13258:'the secretary of the treasury, the director of the united states mint, or their authorized designees have specifically granted to',
13259:'the person express permission, in writing, to manufacture, produce, sell, possess, or use the words, titles, abbreviations, initials, symbols, emblems,',
13260:'seals, or badges in a contract, agreement, license, letter, memorandum, or similar document. c the procedures in this subpart are',
13261:'limited to actions initiated by the united states mint to enforce the provisions of 31 u.s.c. 333. the procedures herein',
13262:'do not affect the provisions of 31 cfr part 27. therefore, this subpart shall not be construed as the exclusive',
13263:'means for the secretary of the treasury to enforce 31 u.s.c. 333 insofar as a covered misuse affects the united',
13264:'states mint. § 92.12 definitions. a assessing official means the director of the united states mint or his designee. b',
13265:'examining official means an employee of the united states mint appointed by the director of the united states mint or',
13266:'an employee of the treasury department appointed by the director of the united states mint with the concurrence of the',
13267:'head of 31 cfr ch. i 7–1–16 edition that employee’s organization, to administer the procedures in this subpart in a',
13268:'particular case and to propose findings and recommendations in that case to the assessing official. the examining official must be:',
13269:'1 an employee of the treasury department in the grade of gs–15 or higher; and 2 capable of examining the',
13270:'matter without actual or apparent conflict of interest. c broadcast or telecast means widespread dissemination by electronic transmission or method,',
13271:'whether audio and/or visual. d civil penalty means a civil monetary penalty e date of offense means the later of:',
13272:'1 the date that the misuse occurred; 2 the date that the misuse had the effect of conveying the false',
13273:'impression that the activity was associated with or approved, endorsed, sponsored or authorized by the united states mint or its',
13274:'officers or employees; or 3 if the violation is a continuing one, the date on which the misuse of the',
13275:'words, titles, abbreviations, initials, symbols, emblems, seals, or badges protected by 31 u.s.c. 333 or the procedures in this subpart',
13276:'last occurred. f days means calendar days, unless otherwise stated. g person means an individual, partnership, association, corporation, company, business,',
13277:'firm, manufacturer, or any other organization, entity, or institution. h respondent means a person named in an initial notice of',
13278:'assessment. i symbol means any design or graphic used by the united states mint or the treasury department to represent',
13279:'themselves or their products. a design or graphic may include 1 a trademark, designation of origin, or mark of identification,',
13280:'or 2 a stylized depiction comprising letters, words, or numbers. § 92.13 assessment of civil penalties. a general rule. the',
13281:'assessing official may impose a civil penalty on any person when the following two conditions are met: 422 monetary offices,',
13282:'treasury 1 that person uses in connection with, or as a part of, any advertisement, solicitation, business activity, or product,',
13283:'whether alone or with other words, letters, symbols, or emblems— i the words ‘‘department of the treasury,’’ ‘‘united states mint,’’',
13284:'or ‘‘u.s. mint’’; ii the titles ‘‘secretary of the treasury,’’ ‘‘treasurer of the united states,’’ ‘‘director of the united states',
13285:'mint,’’ or ‘‘director of the u.s. mint’’; iii the abbreviations or initials of any entity or title referred to in',
13286:'paragraph a1i or a1ii of this section; iv any symbol, emblem, seal, or badge of an entity referred to in',
13287:'paragraph a1i of this section including the design of any envelope, stationery, or identification card used by such an entity;',
13288:'or v any colorable imitation of any such words, titles, abbreviations, initials, symbols, emblems, seals, or badges; and 2 that',
13289:'person’s use is in a manner that could reasonably be interpreted or construed as conveying the false impression that such',
13290:'advertisement, solicitation, business activity, or product is in any manner approved, endorsed, sponsored, authorized by, or associated with the united',
13291:'states mint, or any officer, or employee thereof. b disclaimers. any determination of whether a person has violated the provisions',
13292:'of paragraph a of this section shall be made without regard to any use of a disclaimer of affiliation with',
13293:'the united states government or any particular agency or instrumentality thereof. c civil penalty. the assessing official may impose a',
13294:'civil penalty on any person who violates the provisions of paragraph a of this section. the amount of a civil',
13295:'penalty shall not exceed $5,000 for each and every use of any material in violation of paragraph a of this',
13296:'section, except that such penalty shall not exceed $25,000 for each and every use if such use is in a',
13297:'broadcast or telecast. d time limitations. 1 civil penalties imposed under the procedures in this subpart must be assessed before',
13298:'the end of the threeyear period beginning on the date of offense. § 92.15 2 the assessing official may commence',
13299:'a civil action to recover or enforce any civil penalty imposed in a final notice of assessment issued pursuant to',
13300:'§ 92.17 at any time before the end of the twoyear period beginning on the date of the final notice',
13301:'of assessment. if judicial review of the final notice of assessment is sought, the twoyear period begins to run from',
13302:'the date that a final and unappealable court order is issued. e criminal proceeding. no civil penalty may be imposed',
13303:'under the procedures in this subpart with respect to any violation of paragraph a of this section after a criminal',
13304:'proceeding on the same violation has been commenced by indictment or information under 31 u.s.c. 333d. § 92.14 initiation of',
13305:'action. a when an employee of the united states mint learns of or discovers a potential violation of 31 u.s.c.',
13306:'333 or this subpart, he or she will refer the matter, with all available evidence, to the assessing official. b',
13307:'the assessing official will consider relevant factors when determining whether to initiate an action to impose a civil penalty under',
13308:'the procedures in this subpart. those factors may include, but are not limited to, the following: 1 the scope of',
13309:'the misuse; 2 the purpose and/or nature of the misuse; 3 the extent of the harm caused by the misuse;',
13310:'4 the circumstances of the misuse; 5 the commercial benefit intended to be derived from the misuse; and 6 the',
13311:'repeated nature of the misuse. c if the assessing official decides to initiate an action to impose a civil penalty',
13312:'under the procedures in this subpart, he or she will, in writing: 1 appoint an examining official; and 2 delegate',
13313:'to the examining official the authority to prepare, sign, and serve an initial notice of assessment on behalf of the',
13314:'assessing official. § 92.15 initial notice of assessment. the examining official shall review all immediately available evidence on 423 §',
13315:'92.16 the matter; determine a proposed civil penalty based on the factors listed under § 92.16d2iii; and prepare and serve',
13316:'an initial notice of assessment by united states mail or other means upon the person believed to be in violation',
13317:'of § 92.13 and otherwise subject to a civil penalty. the notice shall provide the name and telephone number of',
13318:'the examining official, who can provide information concerning the notice and the procedures in this subpart. the notice shall include',
13319:'the following: a a specific reference to the provisions of § 92.13 violated; b a concise statement of the facts',
13320:'that support the conclusion that such a violation occurred; c the amount of the civil penalty proposed and the maximum',
13321:'amount of the potential civil penalty that the assessing official could impose; d a notice informing the person alleged to',
13322:'be in violation of § 92.13 that he or she: 1 may, within 30 days of the date of the',
13323:'notice, pay the proposed civil penalty, thereby waiving the right to make a written response under § 92.16 and to',
13324:'seek judicial review under § 92.18: i by electronic funds transfer eft in accordance with instructions provided by the examining',
13325:'official in the initial notice of assessment; or ii by means other than eft only with the written approval of',
13326:'the assessing official; 2 may make a written response in accordance with § 92.16 within 30 days of the date',
13327:'of the notice addressing, as appropriate: i why a civil penalty should not be imposed; and ii why a civil',
13328:'penalty should be in a lesser amount than proposed. 3 may be represented by an attorney or other representative, provided',
13329:'that a designation of representative signed by the person alleged to be in violation is received by the examining official;',
13330:'and 4 may request, within 20 days of the date of the notice, a copy of or opportunity to review',
13331:'any documents and/or other evidence that the united states mint compiled and relied on in determining to issue the notice',
13332:'the assessing official reserves the right to assert 31 cfr ch. i 7–1–16 edition privileges available under law and may',
13333:'decline to disclose certain documents and/or other evidence protected by such privileges; however, any documents or other evidence withheld from',
13334:'disclosure shall be expunged from the record and shall not be considered by the examining and assessing officials in arriving',
13335:'at their respective recommendations and decisions; and e an advisement of the following: 1 if no written response is received',
13336:'within the time allowed in § 92.16b, a final notice of assessment may be issued without a presentation by the',
13337:'person; 2 if a written response has been made and the examining official deems it necessary, the examining official may',
13338:'request, orally or in writing, additional information from the respondent; 3 a final notice of assessment may be issued in',
13339:'accordance with § 92.17 requiring that the proposed civil penalty be paid; 4 a final notice of assessment is subject',
13340:'to judicial review in accordance with 5 u.s.c. 701 et seq. ; and 5 all submissions sent in response to',
13341:'the initial notice of assessment must be transmitted to the address specified in the notice and include the name, address,',
13342:'and telephone number of the respondent. § 92.16 written response. a form and contents. 1 the written response submitted by',
13343:'a person pursuant to § 92.15d2 must provide the following: i a reference to and specific identification of the initial',
13344:'notice of assessment involved; ii the full name of the person against whom the initial notice of assessment has been',
13345:'made; iii if the respondent is not a natural person, the name and title of the officer authorized to act',
13346:'on behalf of the respondent; and iv if a representative of the person named in the initial notice of assessment',
13347:'is filing the written response, a copy of the duly executed designation as representative. 2 the written response must admit',
13348:'or deny each violation of § 92.13 set 424 monetary offices, treasury forth in the initial notice of assessment. any',
13349:'violation not specifically denied will be presumed to be admitted. where a violation is denied, the respondent shall specifically set',
13350:'forth the legal or factual basis upon which the allegation is denied. if the basis of the written response is',
13351:'that the respondent is not the person responsible for the alleged violation, the written response must set forth sufficient information',
13352:'to allow the examining and assessing officials to determine the truth of such an assertion. the written response should include',
13353:'any and all documents and other information that the respondent believes should be a part of the administrative record on',
13354:'the matter. b time. 1 except as provided in paragraph b2 of this section, any written response made under this',
13355:'section must be submitted not later than 30 days after the date of the initial notice of assessment. 2 if',
13356:'a request for documents or other evidence is made pursuant to § 92.15d4, the written response must be submitted not',
13357:'later than 20 days after the date of the united states mint’s response to the request. 3i in computing the',
13358:'number of days allowed for filing a written response under this paragraph, the first day counted is the day after',
13359:'the date of the initial notice of assessment is issued. if the last date on which the response is required',
13360:'to be filed by this paragraph is a saturday, sunday or federal holiday, the response will be due on the',
13361:'next business day after that date. ii if a response is transmitted by united states mail, it will be deemed',
13362:'timely filed if postmarked on or before the due date. 4 the examining official may extend the period for making',
13363:'a written response under paragraphs b1 and b2 of this section for up to ten days for good cause shown.',
13364:'requests for extensions beyond ten days must be approved by the assessing official and must be based on good cause',
13365:'shown. generally, failure to obtain representation in a timely manner will not be considered good cause. c filing. the response',
13366:'may be sent by personal delivery, united states § 92.16 mail or commercial delivery. a written response transmitted by means',
13367:'other than united states mail will be considered filed on the date received at the address specified in the initial',
13368:'notice of assessment. d review and recommendation. the examining official will fully consider the facts and arguments submitted by the',
13369:'respondent in the written response, any other documents filed by the respondent pursuant to this subpart, and the evidence in',
13370:'the united states mint’s record on the matter. if the respondent waives the right to submit a written response in',
13371:'accordance with § 92.15d1, or declines to submit a written response by the end of the 30 day response period,',
13372:'the examining official will fully consider the evidence in the united states mint’s record on the matter. 1 in fully',
13373:'considering the matter, the examining official will not consider any evidence introduced into the record by the united states mint',
13374:'after the date of the initial notice of assessment unless and until the respondent has been notified that such additional',
13375:'evidence will be considered, and has had an opportunity to request, review and comment on such evidence. 2 the examining',
13376:'official will prepare a concise report, addressed to the assessing official, which will contain the following: i the entire administrative',
13377:'record on the matter, including all information provided in or with a written response timely filed by the respondent and',
13378:'any additional information provided pursuant to § 92.15e2, as well as all evidence upon which the initial notice of assessment',
13379:'was based, and any additional evidence as provided for in § 92.16d1. ii a finding, based on the preponderance of',
13380:'the evidence, as to each alleged violation specified in the initial notice of assessment; iii for each violation that the',
13381:'examining official determines to have occurred, a recommendation as to the appropriate amount of a civil penalty to be imposed',
13382:'which, upon additional consideration of the evidence, may be the same as, more than, or less than the amount initially',
13383:'proposed by the examining official pursuant to § 92.15. in 425 § 92.17 making this recommendation, the examining official will',
13384:'consider all relevant factors including, but not limited to, the following: a the scope of the misuse; b the purpose',
13385:'and/or nature of the misuse; c the extent of the harm caused by the misuse; d the circumstances of the',
13386:'misuse; e the commercial benefit intended to be derived from the misuse; and f the repeated nature of the misuse.',
13387:'iv if the examining official determines that a violation has occurred, a proposed final notice of assessment that incorporates his',
13388:'or her findings and recommendations. v any additional information or considerations that the assessing officer should consider in a decision',
13389:'whether to issue a final notice of assessment under § 92.17. § 92.17 final action. a in making a final',
13390:'determination whether to impose a penalty, the assessing official shall take into consideration the entire report prepared by the examining',
13391:'official. although the assessing official should accord appropriate weight to the findings and recommendations of the examining official, the assessing',
13392:'official is not bound by them. the assessing official may approve, disapprove, modify, or substitute any or all of the',
13393:'examining official’s findings and recommendations if, in his or her judgment, the evidence in the record supports such a decision.',
13394:'the assessing official will determine whether: 1 the facts warrant a conclusion that no violation has occurred; or 2i the',
13395:'facts warrant a conclusion that one or more violations have occurred; and ii the facts and violations found justify the',
13396:'conclusion that a civil penalty should be imposed. b if the assessing official determines that no violation has occurred, the',
13397:'official shall promptly send a letter indicating that determination to the person served with an initial notice of assessment and',
13398:'to any designated representative of such person. 31 cfr ch. i 7–1–16 edition c if the assessing official determines that',
13399:'a violation has occurred: 1 the assessing official shall issue a final notice of assessment to the person served with',
13400:'an initial notice of assessment and to any designated representative of such person. 2 the assessing official may, in his',
13401:'or her discretion: i impose a civil penalty; ii not impose a civil penalty; or iii impose a civil penalty',
13402:'and suspend the payment of all or some of the civil penalty, conditioned on the violator’s future compliance with 31',
13403:'u.s.c. 333. 3 if a civil penalty is imposed under § 92.17c2i or iii, the assessing official shall determine the',
13404:'appropriate amount of the penalty in accordance with 31 u.s.c. 333c2. in determining the amount of a civil penalty, the',
13405:'assessing official will consider relevant factors including, but not limited to, the following: i the scope of the misuse; ii',
13406:'the purpose and/or nature of the misuse; iii the extent of the harm caused by the misuse; iv the circumstances',
13407:'of the misuse; v the commercial benefit intended to be derived from the misuse; and vi the repeated nature of',
13408:'the misuse. 4 the final notice of assessment shall: i include the following: a a specific reference to each provision',
13409:'of § 92.13 found to have been violated; b a concise statement of the facts supporting a conclusion that each',
13410:'violation has occurred; c an analysis of how the facts and each violation justifies the conclusion that a civil penalty',
13411:'should be imposed; and d the amount of each civil penalty imposed and a statement as to how the amount',
13412:'of each penalty was determined; and ii inform the person of the following: a payment of a civil penalty imposed',
13413:'by the final notice of assessment must be made within 30 days of the date of the notice; 426 monetary',
13414:'offices, treasury b payment of a civil penalty imposed by the final notice of assessment shall be paid by eft',
13415:'in accordance with instructions provided in the notice, unless the assessing official has given written approval to have payment made',
13416:'by other means; c if payment of a civil penalty imposed by the final notice of assessment has been suspended',
13417:'on the condition that the person comply in the future with 31 u.s.c. 333 and this subpart, the failure by',
13418:'the person to so comply will make the civil penalty payable on demand; d if a civil penalty is not',
13419:'paid within 30 days of the date of the final notice of assessment or on demand under paragraph c3iid of',
13420:'this section, a civil action to collect the penalty or enforce compliance may be commenced at any time within two',
13421:'years of the date of the final notice of assessment; and e any civil penalty imposed by the final notice',
13422:'of assessment may be subject to judicial review in accordance with 5 u.s.c. 701 et seq. § 92.18 judicial review.',
13423:'a final notice of assessment issued under the procedures in this subpart may be subject to judicial review pursuant to',
13424:'5 u.s.c. 701 et seq. part 100—exchange of paper currency and coin sec. 100.2 scope of regulations; transactions effected through',
13425:'federal reserve banks and branches; distribution of coin and currencies. subpart a—in general 100.3 lawfully held coins and currencies in',
13426:'general. 100.4 gold coin and gold certificates in general. subpart b—request for examination of mutilated currency for possible redemption 100.5',
13427:'mutilated paper currency. 100.6 destroyed paper currency. 100.7 treasury’s redemption process. 100.8 packaging and shipping of mutilated currency. 100.9 notices.',
13428:'§ 100.2 subpart c—exchange of coin 100.10 exchange of uncurrent coins. 100.11 exchange of bent and partial coins. 100.12 exchange',
13429:'of fused and mixed coins. 100.13 criminal penalties. subpart d—other information 100.16 exchange of paper and coin to be handled',
13430:'through federal reserve banks and branches. 100.17 location of federal reserve banks and branches. 100.18 counterfeit notes to be marked;',
13431:'‘‘redemption’’ of notes wrongfully so marked. 100.19 disposition of counterfeit notes and coins. authority: 31 u.s.c. 321. source: 47 fr',
13432:'32044, july 23, 1982, unless otherwise noted. § 100.2 scope of regulations; transactions effected through federal reserve banks and branches;',
13433:'distribution of coin and currencies. the regulations in this part govern the exchange of the coin and paper currency of',
13434:'the united states including national bank notes and federal reserve bank notes in process of retirement and federal reserve notes.',
13435:'under authorization in the act approved may 29, 1920, 41 stat. 655 31 u.s.c. 476, the secretary of the treasury',
13436:'transferred to the federal reserve banks and branches the duties and functions performed by the former assistant treasurers of the',
13437:'united states in connection with the exchange of paper currency and coin of the united states. except for the duties',
13438:'in this respect to be performed by the treasurer of the united states and the director of the mint, as',
13439:'may be indicated from time to time by the secretary of the treasury, exchanges of the paper currency and coin',
13440:'of the united states and the distribution and replacement thereof will, so far as practicable, be effected through the federal',
13441:'reserve banks and branches. the federal reserve banks and branches are authorized to distribute available supplies of coin and currency',
13442:'to depository institutions, as that term is defined in section 103 of the monetary control act of 1980 pub. l.',
13443:'96–221. as authorized by section 107 of the act, transportation of coin and currency and coin wrapping 427 § 100.3',
13444:'services will be provided according to a schedule of fees established by the board of governors of the federal reserve',
13445:'system. inquiries by depository institutions regarding distribution and related services should be addressed to the federal reserve bank of the',
13446:'district where the institution is located. subpart a—in general § 100.3 lawfully held coin and currencies in general. the official',
13447:'agencies of the department of the treasury will continue to exchange lawfully held coins and currencies of the united states,',
13448:'dollar for dollar, for other coins and currencies which may be lawfully acquired and are legal tender for public and',
13449:'private debts. paper currency of the united states which has been falsely altered and coins altered to render them for',
13450:'use as other denominations will not be redeemed since such currency and coins are subject to forfeiture under title 18,',
13451:'united states code, section 492. persons receiving such currency and coins should notify immediately the nearest local office of the',
13452:'u.s. secret service of the department of the treasury, and hold the same pending advice from the service. § 100.4',
13453:'gold coin and gold certificates in general. gold coins, and gold certificates of the type issued before january 30, 1934,',
13454:'are exchangeable, as provided in this part, into other currency or coin which may be lawfully issued. subpart b—request for',
13455:'examina tion of mutilated currency for possible redemption source: 79 fr 30725, may 29, 2014, unless otherwise noted. § 100.5',
13456:'mutilated paper currency. a general. lawfully held mutilated paper currency of the united states may be submitted for examination in',
13457:'accord with the provisions in this subpart. such currency may be redeemed at face amount if sufficient remnants of any',
13458:'relevant security feature and clearly more than onehalf of the origi31 cfr ch. i 7–1–16 edition nal note remains. fragments',
13459:'of such mutilated currency which are not clearly more than onehalf of the original whole note or are lacking sufficient',
13460:'remnants of any relevant security feature will be redeemed at face value only if the director, bureau of engraving and',
13461:'printing, department of the treasury, is satisfied that the missing portions have been totally destroyed. the director’s judgment shall be',
13462:'based on such evidence of total destruction as is necessary and shall be final. any submission under this subpart shall',
13463:'be deemed an acceptance of all provisions contained herein. b definitions. the following definitions are used in this subpart: mutilated',
13464:'currency is currency which has been damaged to the extent that: i onehalf or less of the original note remains;',
13465:'or ii its condition is such that its value is questionable and the currency must be forwarded to the department',
13466:'of the treasury for the examination by trained experts before any redemption is made. unfit currency is currency which is',
13467:'unfit for further circulation because of its physical condition such as torn, dirty, limp, worn or defaced. unfit currency should',
13468:'not be forwarded to the department of the treasury, but may be exchanged at commercial banks. § 100.6 destroyed paper',
13469:'currency. no relief will be granted on account of lawfully held paper currency which has been totally destroyed. § 100.7',
13470:'treasury’s redemption process. a lawful holders of mutilated currency may receive a redemption at full value when: 1 clearly more',
13471:'than 50% of a note identifiable as united states currency is present along with sufficient remnants of any relevant security',
13472:'feature; or 2 fifty percent or less of a note identifiable as united states currency is present and the method',
13473:'of mutilation and supporting evidence demonstrate to the satisfaction of the treasury that the missing portions have been totally destroyed.',
13474:'b no redemption will be made when: 428 monetary offices, treasury 1 a submission, or any portion thereof, demonstrates a',
13475:'pattern of intentional mutilation or an attempt to defraud the united states. in such instances, the entire submission will be',
13476:'destroyed or retained as evidence. 2 a submission appears to be part of, or intended to further, any criminal scheme.',
13477:'in such instances, the entire submission will be destroyed or retained as evidence. 3 a submission contains a material misrepresentation',
13478:'of facts. 4 fragments and remnants presented are not identifiable as united states currency; or 5 fragments and remnants presented',
13479:'which represent 50% or less of a note are identifiable as united states currency but the method of destruction and',
13480:'supporting evidence do not satisfy the treasury that the missing portion has been totally destroyed. c lawfully held mutilated currency',
13481:'in a submission that also contains counterfeit currency may be destroyed or retained as evidence, at the discretion of the',
13482:'director of the bureau of engraving and printing. d all cases will be handled under proper procedures to safeguard the',
13483:'funds and interests of the submitter of lawfully held mutilated currency. in some cases, the amount redeemed will be less',
13484:'than the amount estimated by the submitter. in other cases, the amount redeemed may be greater. the amount redeemed will',
13485:'be determined by an examination made by trained mutilated currency examiners and governed by the above criteria. e the director',
13486:'of the bureau of engraving and printing shall have final authority with respect to redemptions of mutilated currency submissions. f',
13487:'all submissions for review shall include an estimate of the value of the currency and an explanation of how it',
13488:'came to be mutilated. the submission should also contain the bank account number and routing number for an account of',
13489:'a united states bank since all redemptions of $500 or more shall be made through electronic funds transfer eft. §',
13490:'100.9 § 100.8 packaging and shipping of mutilated currency. mutilated currency examiners are best able to determine the value of',
13491:'the currency when it has been carefully packed and boxed as described below. as a result, failure to follow the',
13492:'directions in this section may result in a denial of redemption: a regardless of the condition of the currency, do',
13493:'not disturb the fragments more than is absolutely necessary. b if the currency is brittle or inclined to fall apart,',
13494:'pack it carefully in cotton and box it as found, without disturbing the fragments, if possible. c if the currency',
13495:'was in a purse, box, or other container when mutilated, it should be left therein, if possible, in order to',
13496:'prevent further deterioration of the fragments or from their being lost. d if it is absolutely necessary to remove the',
13497:'fragments from the container, send the container with the currency and any other contents found, except as noted in paragraph',
13498:'g of this section. e if the currency was flat when mutilated, do not roll, fold, laminate, tape, glue or',
13499:'in any other way alter the currency in an attempt to preserve it. f if the currency was in a',
13500:'roll when mutilated, do not attempt to unroll or straighten. g if coin or any other metal is mixed with',
13501:'the currency, remove carefully. do not send coin or other metal in the same package with mutilated paper currency, as',
13502:'the metal will break up the currency. coin should be exchanged in accordance with subpart c of this part. h',
13503:'mutilated currency shipments must be addressed as follows: 1 usps delivery—department of the treasury, bureau of engraving and printing, mcd/ofm,',
13504:'room 344a, post office box 37048, washington, dc 20013. 2 non postal courier fedex/ ups—department of the treasury, bureau of',
13505:'engraving and printing, mcd/ofm, room 344–a, 14th & c streets sw., washington, dc 20228. § 100.9 notices. a the director',
13506:'may provide information pertaining to any mutilated 429 § 100.10 currency submission to law enforcement officials or other third parties',
13507:'for purposes of investigation of related criminal activity or for purposes of seeking a civil judgment. b whoever mutilates currency',
13508:'with the intent to render it unfit to be reissued may be fined and/or imprisoned. 18 u.s.c. 333. c whoever',
13509:'intentionally files a false claim seeking reimbursement for mutilated currency may be held criminally liable under a number of statutes',
13510:'including 18 u.s.c. 287 and 18 u.s.c. 1341 and may be held civilly liable under 31 u.s.c. 3729, et seq.',
13511:'subpart c—exchange of coin § 100.10 exchange of uncurrent coins. a definition. uncurrent coins are whole u.s. coins which are',
13512:'merely worn or reduced in weight by natural abrasion yet are readily and clearly recognizable as to genuineness and denomination',
13513:'and which are machine countable. b redemption basis. uncurrent coins will be redeemed at face value. c criteria for acceptance.',
13514:'uncurrent coins, forwarded for redemption at face value, must be shipped at the expense and risk of the owner. shipments',
13515:'of subsidiary or minor coins for redemption at face value should be sorted by denomination into packages in sums of',
13516:'multiples of $20. not more than $1,000 in any silver or clad coin, $200 in 5cent pieces, or $50 in',
13517:'1cent pieces should be shipped in one bag or package. d redemption sites. uncurrent coins will be redeemed only at',
13518:'the federal reserve banks and branches listed in § 100.17. § 100.11 exchange of bent and partialcoins. a definitions. 1',
13519:'bent coins are u.s. coins which are bent or deformed so as to preclude normal machine counting but which are',
13520:'readily and clearly identifiable as to genuineness and denomination. 2 partial coins are u.s. coins which are not whole; partial',
13521:'coins must be readily and clearly identifiable as to genuineness and denomination. b redemption basis. bent and partial coins shall',
13522:'be presented separately by 31 cfr ch. i 7–1–16 edition denomination category in lots of at least one pound for',
13523:'each category. bent and partial coins shall be redeemed on the basis of their weight and denomination category rates which',
13524:'is the weight equivalent of face value. if not presented separately by denomination category, bent and partial coins will not',
13525:'be accepted for redemption. denomination categories and rates are cents, @ $1.4585 per pound; nickels, @ $4.5359 per pound; dimes,',
13526:'quarters, halves, and eisenhower dollars @ $20.00 per pound; and anthony dollars @ $56.00 per pound. copper plated zinc cents',
13527:'shall be redeemed at the face value equivalent of copper one cent coins. c redemption site. bent and partial coins',
13528:'will be redeemed only at the united states mint, p.o. box 400, philadelphia, pa 19105. coins are shipped at sender’s',
13529:'risk and expense. [47 fr 32044, july 23, 1982, as amended at 64 fr 39920, july 23, 1999] § 100.12',
13530:'exchange of fused and mixedcoins. a definitions. 1 fused coins are u.s. coins which are melted to the extent that',
13531:'they are bonded together and the majority of which are readily and clearly identifiable as u.s. coins. 2 mixed coins',
13532:'are u.s. coins of several alloy categories which are presented together, but are readily and clearly identifiable as u.s. coins.',
13533:'b the united states mint will not accept fused or mixed coins for redemption. c criteria for acceptance. 1 a',
13534:'minimum of two pounds of fused and mixed coins is required for redemption. 2 fused and mixed coins containing lead,',
13535:'solder, or other substance which will render them unsuitable for coinage metal will not be accepted. d redemption site. fused',
13536:'and mixed coins will be redeemed only at the united states mint, p.o. box 400, philadelphia, pa 19105. coins are',
13537:'shipped at sender’s risk and expense. [47 fr 32044, july 23, 1982, as amended at 64 fr 39920, july 23,',
13538:'1999] § 100.13 criminal penalties. criminal penalties connected with the defacement or mutilation of u.s. 430 monetary offices, treasury coins',
13539:'are provided in the united states code, title 18, section 331. subpart d—other information § 100.16 exchange of paper and',
13540:'coin to be handled through federal reserve banks and branches. other than as provided in this document all transactions including',
13541:'the exchange of paper currency and coin shall be handled through the federal reserve banks and branches. § 100.17 location',
13542:'of federal reserve banks and branches. federal reserve bank and address boston—600 atlantic avenue, boston, ma 02106 new york—33 liberty',
13543:'street federal reserve p.o. station, new york, ny 10045 buffalo branch—160 delaware avenue p.o. box 961, buffalo, ny 14240 philadelphia—ten',
13544:'independence mall p.o. box 66, philadelphia, pa 19105 cleveland—1455 east sixth street p.o. box 6387, cleveland, oh 44101 cincinnati branch—150',
13545:'east fourth street p.o. box 999, cincinnati, oh 45201 pittsburgh branch—717 grant street p.o. box 867, pittsburgh, pa 15230 richmond—701',
13546:'east byrd avenue p.o. box 27622, richmond, va 23261 baltimore branch—114–120 east lexington street p.o. box 1378, baltimore, md 21203',
13547:'charlotte branch—530 east trade street p.o. box 30248, charlotte, nc 28230 atlanta—104 marietta street, nw., atlanta, ga 30303 birmingham branch—1801',
13548:'fifth avenue, north p.o. box 830447, birmingham, al 35283–0447 jacksonville branch—800 water street p.o. box 929 jacksonville, fl 32231–0044 miami',
13549:'branch—9100 nw., 36th street p.o. box 520847, miami, fl 33152 nashville branch—301 eighth avenue, north, nashville, tn 37203 new orleans',
13550:'branch—525 st. charles avenue p.o. box 61630, new orleans, la 70161 chicago—230 south lasalle street p.o. box 834, chicago, il',
13551:'60690 detroit branch—160 fort street, west p.o. box 1059, detroit, mi 48231 st. louis—411 locust street p.o. box 442, st.',
13552:'louis, mo 63166 little rock branch—325 west capitol avenue p.o. box 1261, little rock, ar 72203 louisville branch—410 south fifth',
13553:'street p.o. box 32710, louisville, ky 40232 memphis branch—200 north main street p.o. box 407, memphis, tn 38101 minneapolis—250 marquette',
13554:'avenue, minneapolis, mn 55480 § 100.19 helena branch—400 north park avenue, helena, mt 59601 kansas city—925 grand avenue federal reserve',
13555:'station, kansas city, mo 64198 denver branch—1020 16th street p.o. box 5228, terminal annex, denver, co 80217 oklahoma city branch—226',
13556:'dean a. mcgee street p.o. box 25129, oklahoma city, ok 73125 omaha branch—2201 farnam street p.o. box 3958, omaha, nb',
13557:'68103 dallas—400 south akard street station k, dallas, tx 75222 el paso branch—301 east main street p.o. box 100, el',
13558:'paso, tx 79999 houston branch—1701 san jacinto street p.o. box 2578, houston, tx 77001 san antonio branch—126 east nueva street',
13559:'p.o. box 1471, san antonio, tx 78295 san francisco—400 sansome street p.o. box 7702, san francisco, ca 94120 los angeles',
13560:'branch—950 south grand avenue terminal annex, p.o. box 2077, los angeles ca 90051 portland branch—915 sw stark street p.o. box',
13561:'3436, portland, or 97208 salt lake city branch—120 south state street p.o. box 30780, salt lake city, ut 84125 seattle',
13562:'branch—1015 second avenue p.o. box 3567, seattle, wa 98124 [47 fr 32044, july 23, 1982, as amended at 56 fr',
13563:'10170, mar. 11, 1991] § 100.18 counterfeit notes to be marked; ‘‘redemption’’ of notes wrongfully so marked. the act of',
13564:'june 30, 1876 19 stat. 4; 31 u.s.c. 424, provides that all u.s. officers charged with the receipt or disbursement',
13565:'of public moneys, and all officers of national banks, shall stamp or write in plain letters the word ‘‘counterfeit,’’ ‘‘altered,’’',
13566:'or ‘‘worthless’’ upon all fraudulent notes issued in the form of, and intended to circulate as money, which shall be',
13567:'presented at their places of business; and if such officers shall wrongfully stamp any genuine note of the united states,',
13568:'or of the national bank, they shall, upon presentation, ‘‘redeem’’ such notes at the face amount thereof. § 100.19 disposition',
13569:'of counterfeit notes and coins. all counterfeit notes and coin found in remittances are cancelled and delivered to the u.s.',
13570:'secret service of the department of the treasury or to the nearest local office of that service, a receipt for',
13571:'the same being forwarded to 431 pt. 101 the sender. communications with respect thereto should be addressed to the director,',
13572:'u.s. secret service, department of the treasury, washington, dc 20223. part 101—mitigation of for feiture of counterfeit gold coins sec.',
13573:'101.1 purpose and scope. 101.2 petitions for mitigation. 101.3 petitions reviewed by assistant secretary, enforcement, operations, tariff affairs. 101.4 extraction',
13574:'of gold bullion from the counterfeit coins. 101.5 payment of smelting costs. 101.6 return of the bullion. 101.7 exceptions. 101.8',
13575:'discretion of the secretary. authority: 18 u.s.c. 492. source: 42 fr 1472, jan. 7, 1977, unless otherwise noted. § 101.1',
13576:'purpose and scope. the purpose of this part is to establish a policy whereby certain purchasers or holders of gold',
13577:'coins who have forfeited them to the united states because they were counterfeit may, in the discretion of the secretary',
13578:'of the treasury, recover the gold bullion from the coins. this part sets forth the procedures to be followed in',
13579:'implementing this policy. § 101.2 petitions for mitigation. a who may file. any person may petition the secretary of the',
13580:'treasury for return of the gold bullion of counterfeit gold coins forfeited to the united states, if: 1 the petitioner',
13581:'innocently purchased or received the coins and held them without the knowledge that they were counterfeit; and, 2 the petitioner',
13582:'voluntarily submitted the coins to the treasury department for a determination of whether they were legitimate or counterfeit; and, 3',
13583:'the coins were determined to be counterfeit and were seized by the treasury department and forfeited to the united states.',
13584:'b to whom addressed. petitions for mitigation of the forfeiture of counter31 cfr ch. i 7–1–16 edition feit gold coins',
13585:'should be addressed to the assistant secretary, enforcement, operations, tariff affairs, department of treasury, 15th and pennsylvania avenue, nw., washington,',
13586:'dc 20220. c form. the petition need not be in any particular form, but must be under oath, and set',
13587:'forth at least the following: 1 the full name and address of the petitioner; 2 a description of the coin',
13588:'or coins involved; 3 the name and address of the person from whom the coins were received or purchased by',
13589:'the petitioner; 4 the date and place where they were voluntarily submitted for examination; 5 any other circumstances relied upon',
13590:'by the petitioner to justify the mitigation; 6 a statement that the petitioner purchased or received and held the coins',
13591:'without the knowledge that they were counterfeit. § 101.3 petitions reviewed by assistant secretary, enforcement, oper ations, tariff affairs. a',
13592:'the assistant secretary will receive and review all petitions for mitigation of the forfeiture of counterfeit gold coins. he shall',
13593:'conduct such further investigation, and may request such further information from the petitioner as he deems necessary. petitions will be',
13594:'approved if the assistant secretary determines that: 1 the gold coins have not been previously disposed of by normal procedures;',
13595:'2 the petitioner was an innocent purchaser or holder of the gold coins and is not under investigation in connection',
13596:'with the coins at the time of submission or thereafter; 3 the coins are not needed and will not be',
13597:'needed in the future in any investigation or as evidence in legal proceedings; and 4 mitigation of the forfeiture is',
13598:'in the best interest of the government. § 101.4 extraction of gold bullion fromthe counterfeit coins. if the petition is',
13599:'approved, the assistant secretary shall then forward the gold coins to the bureau of the 432 monetary offices, treasury mint',
13600:'where, if economically feasible, the gold bullion will be extracted from the counterfeit coins. the bureau of the mint will',
13601:'then return the bullion to the assistant secretary. § 101.5 payment of smelting costs. the petitioner shall be required to',
13602:'pay all reasonable costs incurred in extracting the bullion from the counterfeit coins, as shall be determined by the assistant',
13603:'secretary. payment must be made prior to the return of the gold bullion to the petitioner. § 101.6 return of',
13604:'the bullion. after receiving the gold bullion from the bureau of the mint, the assistant secretary shall notify the petitioner',
13605:'that his petition has been approved and that payment of the smelting costs in an amount set forth in such',
13606:'notice must be made prior to the return of the bullion. § 101.7 exceptions. the provisions of this part shall',
13607:'not apply where the cost of smelting the gold coins exceeds the value of the gold bullion to be returned.',
13608:'§ 101.8 discretion of the secretary. the secretary of the treasury retains complete discretion to deny any claim of any',
13609:'petitioner when the secretary believes it is not in the best interest of the government to return the bullion to',
13610:'the petitioner or when the secretary is not convinced that the petitoner was an innocent purchaser or holder without knowledge',
13611:'that the gold coins were counterfeit. part 123 [reserved] part 128—reporting of international capital and foreign currency transactions and positions',
13612:'subpart a—general information sec. 128.1 general reporting requirements. 128.2 manner of reporting. 128.3 use of information reported. 128.4 penalties. 128.5',
13613:'recordkeeping requirements. § 128.1 subpart b—reports on international capital transactions and positions 128.11 purpose of reports. 128.12 periodic reports. 128.13',
13614:'special survey reports. subpart c—reports on foreign currency positions 128.21 purpose of reports. 128.22 periodic reports. 128.23 special survey reports.',
13615:'appendix a to part 128—determination made by national advisory council pursuant to section 2a and b of e.o. 10033 authority:',
13616:'22 u.s.c. 286f and 3101 et seq. ; 31 u.s.c. 5315 and 5321. source: 58 fr 58495, nov. 2, 1993,',
13617:'unless otherwise noted. subpart a—general information § 128.1 general reporting requirements. a international capital transactions and positions. 1 in order',
13618:'to implement the international investment and trade in services survey act, as amended 22 u.s.c. 3101 et seq. ; and',
13619:'e.o. 11961, and to obtain information requested by the international monetary fund under the articles of agreement of the fund',
13620:'pursuant to section 8a of the bretton woods agreements act 22 u.s.c. 286f and e.o. 10033, persons subject to the',
13621:'jurisdiction of the united states are required to report information pertaining to— i united states claims on, and liabilities to,',
13622:'foreigners; ii transactions in securities and other financial assets with foreigners; and iii the monetary reserves of the united states.',
13623:'2 data pertaining to direct investment transactions are not required to be reported under this part. 3 reports shall be',
13624:'made in such manner and at such intervals as specified by the secretary of the treasury. see subpart b of',
13625:'this part for additional requirements concerning these reports. b foreign currency positions. 1 in order to provide data on the',
13626:'nature and source of flows of mobile capital, including transactions by large united 433 § 128.2 states business enterprises as',
13627:'determined by the secretary and their foreign affiliates as required by 31 u.s.c. 5315, persons subject to the jurisdiction of',
13628:'the united states are required to report information pertaining to— i transactions in foreign exchange; ii transfers of credit that',
13629:'are, in whole or part, denominated in a foreign currency; and iii the creation or acquisition of claims that reference',
13630:'transactions, holdings, or evaluations of foreign exchange. 2 reports shall be made in such manner and at such intervals as',
13631:'specified by the secretary. see subpart c of this part for additional requirements concerning these reports. c notice of reports.',
13632:'notice of reports required by this part, specification of persons required to file report, and forms to be used to',
13633:'file reports will be published in the federal register. persons currently required to file reports shall continue to file such',
13634:'reports using existing treasury international capital forms bl–1/bl–1sa, bl–2/ bl–2sa, bl–3, bc/bcsa, bq–1, bq– 2, cm, cq–1, cq–2, s, and',
13635:'existing treasury foreign currency forms fc– 1, fc–2, fc–3, and fc–4 until further notice is published in the federal register.',
13636:'§ 128.2 manner of reporting. a methods of reporting—1 prescribed forms. i except as provided in § 128.2a2, reports required',
13637:'by this part shall be made on forms prescribed by the secretary. the forms and accompanying instructions will be published',
13638:'in accordance with § 128.1c. ii copies of forms and instructions prescribed by the secretary for reporting under this part',
13639:'may be obtained from any federal reserve bank, or from the office of the assistant secretary economic policy, department of',
13640:'the treasury, washington, dc 20220. 2 alternative methods of reporting. in lieu of reporting on forms prescribed by the secretary',
13641:'pursuant to this part, reports may be filed on magnetic tape or other media acceptable to, and approved in writing',
13642:'by, the federal reserve district bank with which the report is filed, or by the assistant secretary economic policy in',
13643:'the case of 31 cfr ch. i 7–1–16 edition a special exception filing pursuant to § 128.2b3. the secretary may',
13644:'require that magnetic tape or other machine readable media, or other rapid means of communication be used for filing special',
13645:'survey reports under subpart b or c of this part. b filing of periodic reports—1 banks and other depository institutions,',
13646:'international banking facilities, and bank holding companies. except as provided in § 128.2b3, each bank, depository institution, international banking facility,',
13647:'and bank holding company in the united states required to file periodic reports under subpart b or c of this',
13648:'part shall file such reports with the federal reserve bank of the district in which such bank, depository institution, international',
13649:'banking facility or bank holding company has its principal place of business in the united states. 2 nonbanking enterprises and',
13650:'other persons. except as provided in § 128.2b3, nonbanking enterprises and other persons in the united states required to file',
13651:'periodic reports under subpart b or c of this part shall file such reports with the federal reserve bank of',
13652:'new york. 3 special exceptions. if a respondent described in § 128.2b1 or 2 is unable to file with a',
13653:'federal reserve district bank, such respondent shall file periodic reports with the office of the assistant secretary economic policy, department',
13654:'of the treasury, washington, dc 20220, or as otherwise provided in the instructions to the periodic report forms. c filing',
13655:'of special survey reports. all respondents required to file special survey reports under subpart b or c of this part',
13656:'file such reports as provided in § 128.2b unless otherwise provided in the instructions to the special survey reports. §',
13657:'128.3 use of information reported. a except for use in violation and enforcement proceedings pursuant to the international investment and',
13658:'trade in services survey act, 22 u.s.c. 3101 et seq., information submitted by any individual respondent on reports required under',
13659:'subpart b of this part may be used only for analytical and statistical 434 monetary offices, treasury purposes within the',
13660:'united states government and will not be disclosed publicly by the department of the treasury, or by any other federal',
13661:'agency or federal reserve district bank having access to the information as provided herein. aggregate data derived from these forms',
13662:'may be published or otherwise publicly disclosed only in a manner which will not reveal the amounts reported by any',
13663:'individual respondent. the department may furnish information from these forms to the federal reserve board and to federal agencies to',
13664:'the extent permitted by applicable law. b the information submitted by any individual respondent on reports required under subpart c',
13665:'of this part will not be disclosed publicly. aggregated data may be published or disclosed only in a manner which',
13666:'will not reveal the information reported by any individual respondent. the department may furnish to federal agencies, the board of',
13667:'governors of the federal reserve system, and to federal reserve district banks data reported pursuant to subpart c of this',
13668:'part to the extent permitted by applicable law. § 128.4 penalties. a whoever fails to file a report required by',
13669:'subpart b of this part shall be subject to a civil penalty of not less than $2,500 and not more',
13670:'than $25,000 b whoever willfully fails to file a report required by subpart b of this part may be criminally',
13671:'prosecuted and upon conviction fined not more than $10,000 and, if an individual including any officer, director, employee, or agent',
13672:'of any corporation who knowingly participates in such violation, may be imprisoned for not more than one year, or both.',
13673:'c whoever fails to file a report required by subpart c of this part shall be subject to a civil',
13674:'penalty of not more than $10,000. § 128.5 recordkeeping requirements. banks, other depository institutions, international banking facilities, bank holding companies,',
13675:'brokers and dealers, and nonbanking enterprises subject to the jurisdiction of the united states shall maintain all information necessary to',
13676:'make a complete report § 128.12 pursuant to this part for not less than three years from the date such',
13677:'report is required to be filed or was filed, whichever is later, or for such shorter period as may be',
13678:'specified in the instructions to the applicable report form. approved by the office of management and budget under control number',
13679:'1505–0149 subpart b—reports on international capital transactions and positions § 128.11 purpose of reports. reports on international transactions and positions',
13680:'capital provide timely and reliable information on international portfolio capital movements by u.s. persons. this information is needed for preparation',
13681:'of the capital accounts of the united states balance of payments and the international investment position of the united states.',
13682:'§ 128.12 periodic reports. a international capital positions. 1 banks and other depository institutions, international banking facilities, bank holding companies,',
13683:'and brokers and dealers in the united states shall file monthly, quarterly and semiannual reports with respect to specified claims',
13684:'and liabilities positions with foreigners held for their own account and for the accounts of their customers. 2 nonbanking enterprises',
13685:'in the united states not described in § 128.12a1 shall file monthly and quarterly reports with respect to deposits and',
13686:'certificates of deposit with banks outside the united states and specified claims and liabilities positions with unaffiliated foreigners. b transactions',
13687:'in certain domestic and foreign longterm securities. banks and nonbanking enterprises in the united states shall file monthly reports on',
13688:'their transactions in domestic and foreign longterm securities or other financial assets with foreign residents. c notice of periodic reports.',
13689:'notice of periodic reports will be published in accordance with § 128.1c. 435 § 128.13 § 128.13 special survey reports.',
13690:'the secretary may prescribe special survey reports at such times as the secretary determines there is a need for detailed',
13691:'information on the aggregate data derived from current periodic reports or to provide additional qualitative information with respect to such',
13692:'data. notice of special survey reports will be published in accordance with § 128.1c. subpart c—reports on foreigncurrency positions §',
13693:'128.21 purpose of reports. reports by respondents on foreign currency positions provide data on the nature and source of flows',
13694:'of mobile capital, including transactions by large united states business enterprises as determined by the secretary and their foreign affiliates',
13695:'as required by 31 u.s.c. 5315. § 128.22 periodic reports. respondents shall file reports weekly, monthly and quarterly on the',
13696:'value of such items as outstanding foreign exchange contracts, dealing positions, derivative foreign currency instruments, and other assets and liabilities',
13697:'denominated in the currencies specified on the forms. notice of periodic reports will be published in accordance with § 128.1c.',
13698:'§ 128.23 special survey reports. the secretary may prescribe special survey reports with respect to foreign exchange positions and related',
13699:'information at such times as the secretary determines that there is a need for prompt or expanded information on current',
13700:'conditions in the foreign exchange markets. notice of special survey reports will be published in accordance with § 128.1c. appendix',
13701:'a to part 128—determination made by national advisory council pursuant to section 2 a and b of e.o. 10033 i.',
13702:'determination of the national advisory council pursuant to e.o. 10033 in an action dated september 7, 1965, the national advisory',
13703:'council on international monetary and financial problems made the 31 cfr ch. i 7–1–16 edition following determination pursuant to section',
13704:'2a of e.o. 10033 of february 8, 1949. action 65 e.o.–49. the national advisory council, having consulted with the director',
13705:'of the bureau of the budget, determines the current information with respect to international capital movements, derived from data on',
13706:'u.s. liabilities to and claims on foreigners and transactions in securities with foreigners, and current information with respect to u.s.',
13707:'gold holdings, foreigncurrency holdings, and dollar liabilities to foreigners, are essential in order that the united states may comply with',
13708:'official requests of the international monetary fund for information with respect to the u.s. balance of payments and monetary reserves.',
13709:'action no. 320, march 17, 1949 is superseded by this determination and is hereby revoked. ii. designation of the treasury',
13710:'department by the director of the bureau of the budget pursuant to section 2b of e.o. 10033. on december 1,',
13711:'1965, the treasury department was designated, pursuant to section 2b of e.o. 10033 of february 8, 1949, to collect information',
13712:'for the international monetary fund under the national advisory council determination of september 7, 1965. the letter containing the designation',
13713:'reads as follows: december 1, 1965. hon. henry h. fowler, secretary of the treasury, washington, dc 20220. dear mr. secretary:',
13714:'on september 7, 1965, the national advisory council after consultation with this bureau in accordance with section 2a of executive',
13715:'order 10033, made the following determination action 65 e.o.–49: ‘‘the national advisory council, having consulted with the director of the',
13716:'bureau of the budget, determines that current information with respect to international capital movements, derived from data on u.s. liabilities',
13717:'to claims on foreigners and transactions in securities with foreigners, and current information with respect to u.s. gold holdings, foreigncurrency',
13718:'holdings, and dollar liabilities to foreigners, are essential in order that the united states may comply with official requests of',
13719:'the international monetary fund for information with respect to the u.s. balance of payments and monetary reserves.’’ it is hereby',
13720:'determined pursuant to section 2b of executive order 10033, that the treasury department shall collect information pertaining to capital movements',
13721:'between the united states and foreign countries and pertaining to the monetary reserves of the united states, except information pertaining',
13722:'to directinvestment transactions, u.s. government foreign lending operations, and claims and liabilities of u.s. 436 monetary offices, treasury government agencies',
13723:'other than public debt obligations, which is collected by the department of commerce. this letter supersedes the earlier determination as',
13724:'to the responsibilities of the treasury department in this area, dated april 21, 1949, as amended may 4, 1950. sincerely',
13725:'yours, raymond t. bowman, assistant director for statistical standards. part 129—portfolio investment survey reporting sec. 129.1 purpose. 129.2 definitions. 129.3',
13726:'reporting requirements. 129.4 recordkeeping requirements. 129.5 confidentiality. 129.6 penalties specified by law. authority: 22 u.s.c. 3101 et seq. ; e.o.',
13727:'11961, 42 fr 4321, 3 cfr, 1977 comp., p. 86. source: 58 fr 30707, may 27, 1993, unless otherwise noted.',
13728:'§ 129.1 purpose. the purpose of this part is to provide general information on portfolio investment survey data collection programs',
13729:'and analyses under the international investment and trade in services survey act formerly the international investment survey act of 1976',
13730:'the ‘‘act’’. the purpose of the act is to provide for the collection of comprehensive and reliable information concerning international',
13731:'investment, including portfolio investment. the act specifies that regular data collection programs and surveys specified by the act or deemed',
13732:'necessary by the secretary of the treasury shall be conducted to secure information on international capital flows and other information',
13733:'related to international portfolio investment, including information that may be necessary for computing and analyzing the united states balance of',
13734:'payments. § 129.2 definitions. for purposes of the act and for reporting requirements under this part: a united states, when',
13735:'used in a geographic sense, means the several states, the district of columbia, the commonwealth of puerto rico, and the',
13736:'§ 129.3 territories and possessions of the united states. b foreign, when used in a geographic sense, means that which',
13737:'is situated outside the united states or which belongs to or is characteristic of a country other than the united',
13738:'states. c person means any individual, branch, partnership, associated group, association, estate, trust, corporation, or other organization whether or not',
13739:'organized under the laws of any state, and any government including a foreign government, the united states government, a state',
13740:'or local government, and any agency, corporation, financial institution, or other entity or instrumentality thereof, including a governmentsponsored agency. d',
13741:'united states person means any person resident in the united states or subject to the jurisdiction of the united states.',
13742:'e foreign person means any person resident outside the united states or subject to the jurisdiction of a country other',
13743:'than the united states. f foreign parent means any foreign person who owns or controls, directly or indirectly, 10 percent',
13744:'or more of the voting securities of an incorporated united states business enterprise, or an equivalent interest in an unincorporated',
13745:'united states business enterprise. g reporter means a united states person required to file a report. h foreign official institution',
13746:'means central governments of foreign countries and their possessions, including recognized central banks of issue. § 129.3 reporting requirements. a',
13747:'notice of specific reporting requirements, including who is required to report, the information to be reported, the manner of reporting,',
13748:'and the time and place of filing reports, will be published by the secretary of the treasury in the federal',
13749:'register prior to the implementation of each survey or study. b written responses are required from all reporters. c information',
13750:'required from reporters shall be furnished under oath. 437 § 129.4 § 129.4 recordkeeping requirement. reporters shall maintain all information',
13751:'used in preparing a report under this part for the period specified in the notice published by the secretary of',
13752:'the treasury pursuant to section 129.3, and shall make this information available for review and inspection at the request of',
13753:'the department of the treasury. § 129.5 confidentiality. a information collected pursuant to the act will be kept in confidence.',
13754:'b access to information collected pursuant to the act shall be available only to officials and employees including consultants and',
13755:'contractors and their employees designated by the secretary of the treasury to perform functions under the act. c nothing in',
13756:'this part shall be construed to require any federal agency to disclose information otherwise protected by law. d no person',
13757:'can compel the submission or disclosure of reports, or constituent parts thereof, or copies of such reports or constituents parts',
13758:'thereof, prepared pursuant to this part, without the prior written consent of the person who maintained or who furnished the',
13759:'report and the customer of the person who furnished the report, where the information supplied is identifiable as being derived',
13760:'from the records of the customer. as required by the act, any published reports issued by the treasury based upon',
13761:'information pursuant to this part will only contain data aggregated in such a way that neither the person supplying the',
13762:'information nor the investor can be identified. § 129.6 penalties specified by law. reporters are advised that the act provides',
13763:'the following penalties: a civil penalties. whoever fails to furnish any information required under the act, whether required to be',
13764:'furnished in the form of a report or otherwise, or to comply with any other rule, regulation, order, or instruction',
13765:'promulgated under the act, shall be subject to a civil penalty of not less than $2,500 and not more than',
13766:'$25,000. b criminal penalties. whoever willfully violates any rule, regulation, order, or instruction promulgated 31 cfr ch. i 7–1–16 edition',
13767:'under the act, upon conviction, shall be fined not more than $10,000 and, if an individual, may be imprisoned for',
13768:'not more than one year, or both, and any officer, director, employee, or agent of any corporation who knowingly participates',
13769:'in such violation, upon conviction, may be punished by a like fine, imprisonment or both. parts 130–131 [reserved] part 132—prohibition',
13770:'on funding of unlawful internet gambling sec. 132.1 authority, purpose, and incorporation by reference. 132.2 definitions. 132.3 designated payment systems.',
13771:'132.4 exemptions. 132.5 policies and procedures required. 132.6 nonexclusive examples of policies and procedures. 132.7 regulatory enforcement. appendix a to',
13772:'part 132—model notice authority: 31 u.s.c. 321 and 5364. source: 73 fr 69405, nov. 18, 2008, unless otherwise noted. §',
13773:'132.1 authority, purpose, collection of information, and incorporation by reference. a authority. this part is issued jointly by the board',
13774:'of governors of the federal reserve system board and the secretary of the department of the treasury treasury under section',
13775:'802 of the unlawful internet gambling enforcement act of 2006 act enacted as title viii of the security and accountability',
13776:'for every port act of 2006, pub. l. no. 109–347, 120 stat. 1884, and codified at 31 u.s.c. 5361–5367. the',
13777:'act states that none of its provisions shall be construed as altering, limiting, or extending any federal or state law',
13778:'or tribalstate compact prohibiting, permitting, or regulating gambling within the united states. see 31 u.s.c. 5361b. in addition, the act',
13779:'states that its provisions are not intended to change which activities related to horseracing may or may not be allowed',
13780:'under federal law, are not intended to change the existing relationship between the interstate horseracing act of 1978 iha 15',
13781:'u.s.c. 3001 et seq. and 438 monetary offices, treasury other federal statutes in effect on october 13, 2006, the date',
13782:'of the act’s enactment, and are not intended to resolve any existing disagreements over how to interpret the relationship between',
13783:'the iha and other federal statutes. see 31 u.s.c. 536210diii. this part is intended to be consistent with these provisions.',
13784:'b purpose. the purpose of this part is to issue implementing regulations as required by the act. the part sets',
13785:'out necessary definitions, designates payment systems subject to the requirements of this part, exempts certain participants in designated payment systems',
13786:'from certain requirements of this part, provides nonexclusive examples of policies and procedures reasonably designed to identify and block, or',
13787:'otherwise prevent and prohibit, restricted transactions, and sets out the federal entities that have exclusive regulatory enforcement authority with respect',
13788:'to the designated payments systems and nonexempt participants therein. c collection of information. the office of management and budget omb',
13789:'has approved the collection of information requirements in this part for the department of the treasury and assigned omb control',
13790:'number 1505–0204. the board has approved the collection of information requirements in this part under the authority delegated to the',
13791:'board by omb, and assigned omb control number 7100–0317. d incorporation by reference—relevant definitions from ach rules. 1 this part',
13792:'incorporates by reference the relevant definitions of ach terms as published in the ‘‘2008 ach rules: a complete guide to',
13793:'rules & regulations governing the ach network’’ the ‘‘ach rules’’. the director of the federal register approves this incorporation by',
13794:'reference in accordance with 5 u.s.c. 552a and 1 cfr part 51. copies of the ‘‘2008 ach rules’’ are available',
13795:'from the national automated clearing house association, suite 100, 13450 sunrise valley drive, herndon, virginia 20171, http://nacha.org, 703 561– 1100.',
13796:'copies also are available for public inspection at the department of treasury library, room 1428, main treasury building, 1500 pennsylvania',
13797:'avenue, nw., washington, dc 20220, § 132.2 and the national archives and records administration nara. before visiting the treasury library,',
13798:'you must call 202 622–0990 for an appointment. for information on the availability of this material at nara, call 202',
13799:'741– 6030, or go to: http://www.archives.gov/ federallregister/ codeloflfederallregulations/ ibrllocations.html 20002. 2 any amendment to definitions of the relevant ach terms',
13800:'in the ach rules shall not apply to this part unless the treasury and the board jointly accept such amendment',
13801:'by publishing notice of acceptance of the amendment to this part in the federal register. an amendment to the definition',
13802:'of a relevant ach term in the ach rules that is accepted by the treasury and the board shall apply',
13803:'to this part on the effective date of the rulemaking specified by the treasury and the board in the joint',
13804:'federal register notice expressly accepting such amendment. § 132.2 definitions. the following definitions apply solely for purposes of this part:',
13805:'a actual knowledge with respect to a transaction or commercial customer means when a particular fact with respect to that',
13806:'transaction or commercial customer is known by or brought to the attention of: 1 an individual in the organization responsible',
13807:'for the organization’s compliance function with respect to that transaction or commercial customer; or 2 an officer of the organization.',
13808:'b automated clearing house system or ach system means a funds transfer system, primarily governed by the ach rules, which',
13809:'provides for the clearing and settlement of batched electronic entries for participating financial institutions. when referring to ach systems, the',
13810:'terms in this regulation such as ‘‘originating depository financial institution,’’ ‘‘operator,’’ ‘‘originating gateway operator,’’ ‘‘receiving depository financial institution,’’ ‘‘receiving gateway',
13811:'operator,’’ and ‘‘third party sender’’ are defined as those terms are defined in the ach rules. 439 § 132.2 c',
13812:'bet or wager. 1 means the staking or risking by any person of something of value upon the outcome of',
13813:'a contest of others, a sporting event, or a game subject to chance, upon an agreement or understanding that the',
13814:'person or another person will receive something of value in the event of a certain outcome; 2 includes the purchase',
13815:'of a chance or opportunity to win a lottery or other prize which opportunity to win is predominantly subject to',
13816:'chance; 3 includes any scheme of a type described in 28 u.s.c. 3702; 4 includes any instructions or information pertaining',
13817:'to the establishment or movement of funds by the bettor or customer in, to, or from an account with the',
13818:'business of betting or wagering which does not include the activities of a financial transaction provider, or any interactive computer',
13819:'service or telecommunications service; and 5 does not include— i any activity governed by the securities laws as that term',
13820:'is defined in section 3a47 of the securities exchange act of 1934 15 u.s.c. 78ca47 for the purchase or sale',
13821:'of securities as that term is defined in section 3a10 of that act 15 u.s.c. 78ca10; ii any transaction conducted',
13822:'on or subject to the rules of a registered entity or exempt board of trade under the commodity exchange act',
13823:'7 u.s.c. 1 et seq. ; iii any overthecounter derivative instrument; iv any other transaction that— a is excluded or',
13824:'exempt from regulation under the commodity exchange act 7 u.s.c. 1 et seq. ; or b is exempt from state',
13825:'gaming or bucket shop laws under section 12e of the commodity exchange act 7 u.s.c. 16e or section 28a of',
13826:'the securities exchange act of 1934 15 u.s.c. 78bba; v any contract of indemnity or guarantee; vi any contract for',
13827:'insurance; vii any deposit or other transaction with an insured depository institution; viii participation in any game or contest in',
13828:'which participants do not stake or risk anything of value other than— 31 cfr ch. i 7–1–16 edition a personal',
13829:'efforts of the participants in playing the game or contest or obtaining access to the internet; or b points or',
13830:'credits that the sponsor of the game or contest provides to participants free of charge and that can be used',
13831:'or redeemed only for participation in games or contests offered by the sponsor; or ix participation in any fantasy or',
13832:'simulation sports game or educational game or contest in which if the game or contest involves a team or teams',
13833:'no fantasy or simulation sports team is based on the current membership of an actual team that is a member',
13834:'of an amateur or professional sports organization as those terms are defined in 28 u.s.c. 3701 and that meets the',
13835:'following conditions: a all prizes and awards offered to winning participants are established and made known to the participants in',
13836:'advance of the game or contest and their value is not determined by the number of participants or the amount',
13837:'of any fees paid by those participants. b all winning outcomes reflect the relative knowledge and skill of the participants',
13838:'and are determined predominantly by accumulated statistical results of the performance of individuals athletes in the case of sports events',
13839:'in multiple realworld sporting or other events. c no winning outcome is based— 1 on the score, pointspread, or any',
13840:'performance or performances of any single realworld team or any combination of such teams, or 2 solely on any single',
13841:'performance of an individual athlete in any single realworld sporting or other event. d block means to reject a particular',
13842:'transaction before or during processing, but it does not require freezing or otherwise prohibiting subsequent transfers or transactions regarding the',
13843:'proceeds or account. e card issuer means any person who issues a credit card, debit card, pre paid card, or',
13844:'stored value card, or the agent of such person with respect to such card. f card system means a system',
13845:'for authorizing, clearing and settling transactions in which credit cards, debit cards, prepaid cards, or stored value cards such cards',
13846:'being issued or 440 monetary offices, treasury authorized by the operator of the system, are used to purchase goods or',
13847:'services or to obtain a cash advance. the term includes systems both in which the merchant acquirer, card issuer, and',
13848:'system operator are separate entities and in which more than one of these roles are performed by the same entity.',
13849:'g check clearing house means an association of banks or other payors that regularly exchange checks for collection or return.',
13850:'h check collection system means an interbank system for collecting, presenting, returning, and settling for checks or intrabank system for',
13851:'settling for checks deposited in and drawn on the same bank. when referring to check collection systems, the terms in',
13852:'this regulation such as ‘‘paying bank,’’ ‘‘collecting bank,’’ ‘‘depositary bank,’’ ‘‘returning bank,’’ and ‘‘check’’ are defined as those terms are',
13853:'defined in 12 cfr 229.2. for purposes of this part, ‘‘check’’ also includes an electronic representation of a check that',
13854:'a bank agrees to handle as a check. i commercial customer means a person that is not a consumer and',
13855:'that contracts with a nonexempt participant in a designated payment system to receive, or otherwise accesses, payment transaction services through',
13856:'that nonexempt participant. j consumer means a natural person. k designated payment system means a system listed in § 132.3.',
13857:'l electronic fund transfer has the same meaning given the term in section 903 of the electronic fund transfer act',
13858:'15 u.s.c. 1693a, except that such term includes transfers that would otherwise be excluded under section 9036e of that act',
13859:'15 u.s.c. 1693a6e, and includes any funds transfer covered by article 4a of the uniform commercial code, as in effect',
13860:'in any state. m financial institution means a state or national bank, a state or federal savings and loan association,',
13861:'a mutual savings bank, a state or federal credit union, or any other person that, directly or indirectly, holds an',
13862:'account belonging to a consumer. the term does not include a casino, sports book, or other business at or through',
13863:'§ 132.2 which bets or wagers may be placed or received. n financial transaction provider means a creditor, credit card',
13864:'issuer, financial institution, operator of a terminal at which an electronic fund transfer may be initiated, money transmitting business, or',
13865:'international, national, regional, or local payment network utilized to effect a credit transaction, electronic fund transfer, stored value product transaction,',
13866:'or money transmitting service, or a participant in such network, or other participant in a designated payment system. o foreign',
13867:'banking office means: 1 any nonu.s. office of a financial institution; and 2 any nonu.s. office of a foreign bank',
13868:'as described in 12 u.s.c. 31017. p interactive computer service means any information service, system, or access software provider that',
13869:'provides or enables computer access by multiple users to a computer server, including specifically a service or system that provides',
13870:'access to the internet and such systems operated or services offered by libraries or educational institutions. q internet means the',
13871:'international computer network of interoperable packet switched data networks. r internet gambling business means the business of placing, receiving or',
13872:'otherwise knowingly transmitting a bet or wager by any means which involves the use, at least in part, of the',
13873:'internet, but does not include the performance of the customary activities of a financial transaction provider, or any interactive computer',
13874:'service or telecommunications service. s intrastate transaction means placing, receiving, or otherwise transmitting a bet or wager where— 1 the',
13875:'bet or wager is initiated and received or otherwise made exclusively within a single state; 2 the bet or wager',
13876:'and the method by which the bet or wager is initiated and received or otherwise made is expressly authorized by',
13877:'and placed in accordance with the laws of such state, and the state law or regulations include— i age and',
13878:'location verification requirements reasonably designed to 441 § 132.2 block access to minors and persons located out of such state;',
13879:'and ii appropriate data security standards to prevent unauthorized access by any person whose age and current location has not',
13880:'been verified in accordance with such state’s law or regulations; and 3 the bet or wager does not violate any',
13881:'provision of— i the interstate horseracing act of 1978 15 u.s.c. 3001 et seq. ; ii 28 u.s.c. chapter 178',
13882:'professional and amateur sports protection; iii the gambling devices transportation act 15 u.s.c. 1171 et seq. ; or iv the',
13883:'indian gaming regulatory act 25 u.s.c. 2701 et seq.. t intratribal transaction means placing, receiving or otherwise transmitting a bet',
13884:'or wager where— 1 the bet or wager is initiated and received or otherwise made exclusively— i within the indian',
13885:'lands of a single indian tribe as such terms are defined under the indian gaming regulatory act 25 u.s.c. 2703;',
13886:'or ii between the indian lands of two or more indian tribes to the extent that intertribal gaming is authorized',
13887:'by the indian gaming regulatory act 25 u.s.c. 2701 et seq. ; 2 the bet or wager and the method',
13888:'by which the bet or wager is initiated and received or otherwise made is expressly authorized by and complies with',
13889:'the requirements of— i the applicable tribal ordinance or resolution approved by the chairman of the national indian gaming commission;',
13890:'and ii with respect to class iii gaming, the applicable tribalstate compact; 3 the applicable tribal ordinance or resolution or',
13891:'tribalstate compact includes— i age and location verification requirements reasonably designed to block access to minors and persons located out',
13892:'of the applicable tribal lands; and ii appropriate data security standards to prevent unauthorized access by any person whose age',
13893:'and current location has not been verified in accordance with the applicable tribal ordinance or resolution or tribalstate compact; and',
13894:'31 cfr ch. i 7–1–16 edition 4 the bet or wager does not violate any provision of— i the interstate',
13895:'horseracing act of 1978 15 u.s.c. 3001 et seq. ; ii 28 u.s.c. chapter 178 professional and amateur sports protection;',
13896:'iii the gambling devices transportation act 15 u.s.c. 1171 et seq. ; or iv the indian gaming regulatory act 25',
13897:'u.s.c. 2701 et seq.. u money transmitting business has the meaning given the term in 31 u.s.c. 5330d1 determined without',
13898:'regard to any regulations prescribed by the secretary of the treasury thereunder. v operator of a designated payment system means',
13899:'an entity that provides centralized clearing and delivery services between participants in the designated payment system and maintains the operational',
13900:'framework for the system. in the case of an automated clearinghouse system, the term ‘‘operator’’ has the same meaning as',
13901:'provided in the ach rules. w participant in a designated payment system means an operator of a designated payment system,',
13902:'a financial transaction provider that is a member of, or has contracted for financial transaction services with, or is otherwise',
13903:'participating in, a designated payment system, or a thirdparty processor. this term does not include a customer of the financial',
13904:'transaction provider, unless the customer is also a financial transaction provider otherwise participating in the designated payment system on its',
13905:'own behalf. x reasoned legal opinion means a written expression of professional judgment by a statelicensed attorney that addresses the',
13906:'facts of a particular client’s business and the legality of the client’s provision of its services to relevant customers in',
13907:'the relevant jurisdictions under applicable federal and state law, and, in the case of intratribal transactions, applicable tribal ordinances, tribal',
13908:'resolutions, and tribalstate compacts. a written legal opinion will not be considered ‘‘reasoned’’ if it does nothing more than recite',
13909:'the facts and express a conclusion. 442 monetary offices, treasury y restricted transaction means any of the following transactions or',
13910:'transmittals involving any credit, funds, instrument, or proceeds that the act prohibits any person engaged in the business of betting',
13911:'or wagering which does not include the activities of a financial transaction provider, or any interactive computer service or telecommunications',
13912:'service from knowingly accepting, in connection with the participation of another person in unlawful internet gambling— 1 credit, or the',
13913:'proceeds of credit, extended to or on behalf of such other person including credit extended through the use of a',
13914:'credit card; 2 an electronic fund transfer, or funds transmitted by or through a money transmitting business, or the proceeds',
13915:'of an electronic fund transfer or money transmitting service, from or on behalf of such other person; or 3 any',
13916:'check, draft, or similar instrument that is drawn by or on behalf of such other person and is drawn on',
13917:'or payable at or through any financial institution. z state means any state of the united states, the district of',
13918:'columbia, or any commonwealth, territory, or other possession of the united states, including the commonwealth of puerto rico, the commonwealth',
13919:'of the northern mariana islands, american samoa, guam, and the virgin islands. aa thirdparty processor means a service provider that—',
13920:'1 in the case of a debit transaction payment, such as an ach debit entry or card system transaction, has',
13921:'a direct relationship with the commercial customer that is initiating the debit transfer transaction and acts as an intermediary between',
13922:'the commercial customer and the first depository institution to handle the transaction; 2 in the case of a credit transaction',
13923:'payment, such as an ach credit entry, has a direct relationship with the commercial customer that is to receive the',
13924:'proceeds of the credit transfer and acts as an intermediary between the commercial customer and the last depository institution to',
13925:'handle the transaction; and 3 in the case of a crossborder ach debit or check collection transaction, is the first',
13926:'service provider located § 132.3 within the united states to receive the ach debit instructions or check for collection. bb',
13927:'unlawful internet gambling means to place, receive, or otherwise knowingly transmit a bet or wager by any means which involves',
13928:'the use, at least in part, of the internet where such bet or wager is unlawful under any applicable federal',
13929:'or state law in the state or tribal lands in which the bet or wager is initiated, received, or otherwise',
13930:'made. the term does not include placing, receiving, or otherwise transmitting a bet or wager that is excluded from the',
13931:'definition of this term by the act as an intrastate transaction or an intratribal transaction, and does not include any',
13932:'activity that is allowed under the interstate horseracing act of 1978 15 u.s.c. 3001 et seq. ; see § 132.1a.',
13933:'the intermediate routing of electronic data shall not determine the location or locations in which a bet or wager is',
13934:'initiated, received, or otherwise made. cc wire transfer system means a system through which an unconditional order to a bank',
13935:'to pay a fixed or determinable amount of money to a beneficiary upon receipt, or on a day stated in',
13936:'the order, is transmitted by electronic or other means through the network, between banks, or on the books of a',
13937:'bank. when referring to wire transfer systems, the terms in this regulation such as ‘‘bank,’’ ‘‘originator’s bank,’’ ‘‘beneficiary’s bank,’’ and',
13938:'‘‘intermediary bank’’ are defined as those terms are defined in 12 cfr part 210, appendix b. § 132.3 designated payment',
13939:'systems. the following payment systems could be used by participants in connection with, or to facilitate, a restricted transaction: a',
13940:'automated clearing house systems; b card systems; c check collection systems; d money transmitting businesses solely to the extent they',
13941:'1 engage in the transmission of funds, which does not include check cashing, currency exchange, or the issuance or redemption',
13942:'of money orders, travelers’ checks, and other similar instruments; and 443 § 132.4 2 permit customers to initiate transmission of',
13943:'funds transactions remotely from a location other than a physical office of the money transmitting business; and e wire transfer',
13944:'systems. § 132.4 exemptions. a automated clearing house systems. the participants processing a particular transaction through an automated clearing house',
13945:'system are exempt from this regulation’s requirements for establishing written policies and procedures reasonably designed to prevent or prohibit restricted',
13946:'transactions with respect to that transaction, except for— 1 the receiving depository financial institution and any thirdparty processor receiving the',
13947:'transaction on behalf of the receiver in an ach credit transaction; 2 the originating depository financial institution and any thirdparty',
13948:'processor initiating the transaction on behalf of the originator in an ach debit transaction; and 3 the receiving gateway operator',
13949:'and any thirdparty processor that receives instructions for an ach debit transaction directly from a foreign sender which could include',
13950:'a foreign banking office, a foreign thirdparty processor, or a foreign originating gateway operator. b check collection systems. the participants',
13951:'in a particular check collection through a check collection system are exempt from this regulation’s requirements for establishing written policies',
13952:'and procedures reasonably designed to prevent or prohibit restricted transactions with respect to that check collection, except for the depositary',
13953:'bank. c money transmitting businesses. the participants in a money transmitting business are exempt from this regulation’s requirements for establishing',
13954:'written policies and procedures reasonably designed to prevent or prohibit restricted transactions, except for the operator. d wire transfer systems.',
13955:'the participants in a particular wire transfer through a wire transfer system are exempt from this regulation’s requirements for establishing',
13956:'written policies 31 cfr ch. i 7–1–16 edition and procedures reasonably designed to prevent or prohibit restricted transactions with respect',
13957:'to that transaction, except for the beneficiary’s bank. § 132.5 policies and procedures required. a all nonexempt participants in designated',
13958:'payment systems shall establish and implement written policies and procedures reasonably designed to identify and block or otherwise prevent or',
13959:'prohibit restricted transactions. b a nonexempt financial transaction provider participant in a designated payment system shall be considered to be',
13960:'in compliance with the requirements of paragraph a of this section if— 1 it relies on and complies with the',
13961:'written policies and procedures of the designated payment system that are reasonably designed to— i identify and block restricted transactions;',
13962:'or ii otherwise prevent or prohibit the acceptance of the products or services of the designated payment system or participant',
13963:'in connection with restricted transactions; and 2 such policies and procedures of the designated payment system comply with the requirements',
13964:'of this part. c for purposes of paragraph b2 in this section, a participant in a designated payment system may',
13965:'rely on a written statement or notice by the operator of that designated payment system to its participants that states',
13966:'that the operator has designed or structured the system’s policies and procedures for identifying and blocking or otherwise preventing or',
13967:'prohibiting restricted transactions to comply with the requirements of this part as conclusive evidence that the system’s policies and procedures',
13968:'comply with the requirements of this part, unless the participant is notified otherwise by its federal functional regulator or, in',
13969:'the case of participants that are not directly supervised by a federal functional regulator, the federal trade commission. d as',
13970:'provided in the act, a person that identifies and blocks a transaction, prevents or prohibits the acceptance of its products',
13971:'or services in 444 monetary offices, treasury connection with a transaction, or otherwise refuses to honor a transaction, shall not',
13972:'be liable to any party for such action if— 1 the transaction is a restricted transaction; 2 such person reasonably',
13973:'believes the transaction to be a restricted transaction; or 3 the person is a participant in a designated payment system',
13974:'and blocks or otherwise prevents the transaction in reliance on the policies and procedures of the designated payment system in',
13975:'an effort to comply with this regulation. e nothing in this part requires or is intended to suggest that designated',
13976:'payment systems or participants therein must or should block or otherwise prevent or prohibit any transaction in connection with any',
13977:'activity that is excluded from the definition of ‘‘unlawful internet gambling’’ in the act as an intrastate transaction, an intratribal',
13978:'transaction, or a transaction in connection with any activity that is allowed under the interstate horseracing act of 1978 15',
13979:'u.s.c. 3001 et seq. ; see § 132.1a. f nothing in this part modifies any requirement imposed on a participant',
13980:'by other applicable law or regulation to file a suspicious activity report to the appropriate authorities. g the requirement of',
13981:'this part to establish and implement written policies and procedures applies only to the u.s. offices of participants in designated',
13982:'payment systems. § 132.6 nonexclusive examples of policies and procedures. a in general. the examples of policies and procedures to',
13983:'identify and block or otherwise prevent or prohibit restricted transactions set out in this section are nonexclusive. in establishing and',
13984:'implementing written policies and procedures to identify and block or otherwise prevent or prohibit restricted transactions, a nonexempt participant in',
13985:'a designated payment system is permitted to design and implement policies and procedures tailored to its business that may be',
13986:'different than the examples provided in this section. in addition, nonexempt participants may use different policies § 132.6 and procedures',
13987:'with respect to different business lines or different parts of the organization. b due diligence. if a nonexempt participant in',
13988:'a designated payment system establishes and implements procedures for due diligence of its commercial customer accounts or commercial customer relationships',
13989:'in order to comply, in whole or in part, with the requirements of this regulation, those due diligence procedures will',
13990:'be deemed to be reasonably designed to identify and block or otherwise prevent or prohibit restricted transactions if the procedures',
13991:'include the steps set out in paragraphs b1, b2, and b3 of this section and subject to paragraph b4 of',
13992:'this section. 1 at the establishment of the account or relationship, the participant conducts due diligence of a commercial customer',
13993:'and its activities commensurate with the participant’s judgment of the risk of restricted transactions presented by the customer’s business. 2',
13994:'based on its due diligence, the participant makes a determination regarding the risk the commercial customer presents of engaging in',
13995:'an internet gambling business and follows either paragraph b2i or b2ii of this section. i the participant determines that the',
13996:'commercial customer presents a minimal risk of engaging in an internet gambling business. ii the participant cannot determine that the',
13997:'commercial customer presents a minimal risk of engaging in an internet gambling business, in which case it obtains the documentation',
13998:'in either paragraph b2iia or b2iib of this section— a certification from the commercial customer that it does not engage',
13999:'in an internet gambling business; or b if the commercial customer does engage in an internet gambling business, each of',
14000:'the following— 1 evidence of legal authority to engage in the internet gambling business, such as— i a copy of',
14001:'the commercial customer’s license that expressly authorizes the customer to engage in the internet gambling business issued by the appropriate',
14002:'state or tribal authority or, if the commercial customer does 445 § 132.6 not have such a license, a reasoned',
14003:'legal opinion that demonstrates that the commercial customer’s internet gambling business does not involve restricted transactions; and ii a written',
14004:'commitment by the commercial customer to notify the participant of any changes in its legal authority to engage in its',
14005:'internet gambling business. 2 a thirdparty certification that the commercial customer’s systems for engaging in the internet gambling business are',
14006:'reasonably designed to ensure that the commercial customer’s internet gambling business will remain within the licensed or otherwise lawful limits,',
14007:'including with respect to age and location verification. 3 the participant notifies all of its commercial customers, through provisions in',
14008:'the account or commercial customer relationship agreement or otherwise, that restricted transactions are prohibited from being processed through the account',
14009:'or relationship. 4 with respect to the determination in paragraph b2i of this section, participants may deem the following commercial',
14010:'customers to present a minimal risk of engaging in an internet gambling business— i an entity that is directly supervised',
14011:'by a federal functional regulator as set out in § 132.7a; or ii an agency, department, or division of the',
14012:'federal government or a state government. c automated clearing house system examples. 1 the policies and procedures of the originating',
14013:'depository financial institution and any third party processor in an ach debit transaction, and the receiving depository financial institution and',
14014:'any third party processor in an ach credit transaction, are deemed to be reasonably designed to identify and block or',
14015:'otherwise prevent or prohibit restricted transactions if they— i address methods to conduct due diligence in establishing a commercial customer',
14016:'account or relationship as set out in § 132.6b; ii address methods to conduct due diligence as set out in',
14017:'§ 132.6b2iib in the event that the participant has actual knowledge that an existing commercial customer of the participant en31',
14018:'cfr ch. i 7–1–16 edition gages in an internet gambling business; and iii include procedures to be followed with respect',
14019:'to a commercial customer if the originating depository financial institution or thirdparty processor has actual knowledge that its commercial customer',
14020:'has originated restricted transactions as ach debit transactions or if the receiving depository financial institution or thirdparty processor has actual',
14021:'knowledge that its commercial customer has received restricted transactions as ach credit transactions, such as procedures that address— a the',
14022:'circumstances under which the commercial customer should not be allowed to originate ach debit transactions or receive ach credit transactions;',
14023:'and b the circumstances under which the account should be closed. 2 the policies and procedures of a receiving gateway',
14024:'operator and third party processor that receives instructions to originate an ach debit transaction directly from a foreign sender are',
14025:'deemed to be reasonably designed to prevent or prohibit restricted transactions if they include procedures to be followed with respect',
14026:'to a foreign sender if the receiving gateway operator or thirdparty processor has actual knowledge, obtained through notification by a',
14027:'government entity, such as law enforcement or a regulatory agency, that such instructions included instructions for restricted transactions. such procedures',
14028:'may address sending notification to the foreign sender, such as in the form of the notice contained in appendix a',
14029:'to this part. d card system examples. the policies and procedures of a card system operator, a merchant acquirer, thirdparty',
14030:'processor, or a card issuer, are deemed to be reasonably designed to identify and block or otherwise prevent or prohibit',
14031:'restricted transactions, if the policies and procedures— 1 provide for either— i methods to conduct due diligence— a in establishing',
14032:'a commercial customer account or relationship as set out in § 132.6b; and 446 monetary offices, treasury b as set',
14033:'out in § 132.6b2iib in the event that the participant has actual knowledge that an existing commercial customer of the',
14034:'participant engages in an internet gambling business; or ii implementation of a code system, such as transaction codes and merchant/',
14035:'business category codes, that are required to accompany the authorization request for a transaction, including— a the operational functionality to',
14036:'enable the card system operator or the card issuer to reasonably identify and deny authorization for a transaction that the',
14037:'coding procedure indicates may be a restricted transaction; and b procedures for ongoing monitoring or testing by the card system',
14038:'operator to detect potential restricted transactions, including— 1 conducting testing to ascertain whether transaction authorization requests are coded correctly; and',
14039:'2 monitoring and analyzing payment patterns to detect suspicious payment volumes from a merchant customer; and 2 for the card',
14040:'system operator, merchant acquirer, or thirdparty processor, include procedures to be followed when the participant has actual knowledge that a',
14041:'merchant has received restricted transactions through the card system, such as— i the circumstances under which the access to the',
14042:'card system for the merchant, merchant acquirer, or third party processor should be denied; and ii the circumstances under which',
14043:'the merchant account should be closed. e check collection system examples. 1 the policies and procedures of a depositary bank',
14044:'are deemed to be reasonably designed to identify and block or otherwise prevent or prohibit restricted transactions, if they— i',
14045:'address methods for the depositary bank to conduct due diligence in establishing a commercial customer account or relationship as set',
14046:'out in § 132.6b; ii address methods for the depositary bank to conduct due diligence as set out in §',
14047:'132.6b2iib in the event that the depositary bank has actual knowledge that an existing commercial § 132.6 customer engages in',
14048:'an internet gambling business; and iii include procedures to be followed if the depositary bank has actual knowledge that a',
14049:'commercial customer of the depositary bank has deposited checks that are restricted transactions, such as procedures that address— a the',
14050:'circumstances under which check collection services for the customer should be denied; and b the circumstances under which the account',
14051:'should be closed. 2 the policies and procedures of a depositary bank that receives checks for collection from a foreign',
14052:'banking office are deemed to be reasonably designed to identify and block or otherwise prevent or prohibit restricted transactions if',
14053:'they include procedures to be followed by the depositary bank when it has actual knowledge, obtained through notification by a',
14054:'government entity, such as law enforcement or a regulatory agency, that a foreign banking office has sent checks to the',
14055:'depositary bank that are restricted transactions. such procedures may address sending notification to the foreign banking office, such as in',
14056:'the form of the notice contained in the appendix to this part. f money transmitting business examples. the policies and',
14057:'procedures of an operator of a money transmitting business are deemed to be reasonably designed to identify and block or',
14058:'otherwise prevent or prohibit restricted transactions if they— 1 address methods for the operator to conduct due diligence in establishing',
14059:'a commercial customer relationship as set out in § 132.6b; 2 address methods for the operator to conduct due diligence',
14060:'as set out in § 132.6b2iib in the event that the operator has actual knowledge that an existing commercial customer',
14061:'engages in an internet gambling business; 3 include procedures regarding ongoing monitoring or testing by the operator to detect potential',
14062:'restricted transactions, such as monitoring and analyzing payment patterns to detect suspicious payment volumes to any recipient; and 447 §',
14063:'132.7 4 include procedures when the operator has actual knowledge that a commercial customer of the operator has received restricted',
14064:'transactions through the money transmitting business, that address— i the circumstances under which money transmitting services should be denied to',
14065:'that commercial customer; and ii the circumstances under which the commercial customer account should be closed. g wire transfer system',
14066:'examples. the policies and procedures of the beneficiary’s bank in a wire transfer are deemed to be reasonably designed to',
14067:'identify and block or otherwise prevent or prohibit restricted transactions if they— 1 address methods for the beneficiary’s bank to',
14068:'conduct due diligence in establishing a commercial customer account as set out in § 132.6b; 2 address methods for the',
14069:'beneficiary’s bank to conduct due diligence as set out in § 132.6b2iib in the event that the beneficiary’s bank has',
14070:'actual knowledge that an existing commercial customer of the bank engages in an internet gambling business; 3 include procedures to',
14071:'be followed if the beneficiary’s bank obtains actual knowledge that a commercial customer of the bank has received restricted transactions',
14072:'through the wire transfer system, such as procedures that address i the circumstances under which the beneficiary bank should deny',
14073:'wire transfer services to the commercial customer; and ii the circumstances under which the commercial customer account should be closed.',
14074:'§ 132.7 regulatory enforcement. the requirements under this part are subject to the exclusive regulatory enforcement of— a the federal',
14075:'functional regulators, with respect to the designated payment systems and participants therein that are subject to the respective jurisdiction of',
14076:'such regulators under section 505a of the gramm leachbliley act 15 u.s.c. 6805a and section 5g of the commodity exchange',
14077:'act 7 u.s.c. 7b–2; and 31 cfr ch. i 7–1–16 edition b the federal trade commission, with respect to designated',
14078:'payment systems and participants therein not otherwise subject to the jurisdiction of any federal functional regulators including the commission as',
14079:'described in paragraph a of this section. appendix a to part 132—model notice [date] [name of foreign sender or foreign',
14080:'banking office] [address] re: u.s. unlawful internet gambling enforce ment act notice dear [name of foreign counterparty]: on [date], u.s.',
14081:'government officials informed us that your institution processed payments through our facilities for internet gambling transactions restricted by u.s. law',
14082:'on [dates, recipients, and other relevant information if available]. we provide this notice to comply with u.s. government regulations implementing',
14083:'the unlawful internet gambling enforcement act of 2006 act, a u.s. federal law. our policies and procedures established in accordance',
14084:'with those regulations provide that we will notify a foreign counterparty if we learn that the counterparty has processed payments',
14085:'through our facilities for internet gambling transactions restricted by the act. this notice ensures that you are aware that we',
14086:'have received information that your institution has processed payments for internet gambling restricted by the act. the act is codified',
14087:'in subchapter iv, chapter 53, title 31 of the u.s. code 31 u.s.c. 5361 et seq.. implementing regulations that duplicate',
14088:'one another can be found at part 233 of title 12 of the u.s. code of federal regulations 12 cfr',
14089:'part 233 and part 132 of title 31 of the u.s. code of federal regulations 31 cfr part 132. parts',
14090:'133–148 [reserved] part 149—calculation of maximum obligation limita tion sec. 149.1 authority and purpose. 149.2 definitions. 149.3 maximum obligation limitation.',
14091:'authority: 31 u.s.c. 321 and 12 u.s.c. 5390. source: 77 fr 37558, june 22, 2012, unless otherwise noted. 448 monetary',
14092:'offices, treasury § 149.1 authority and purpose. a authority. this part is issued by the federal deposit insurance corporation fdic',
14093:'and the secretary of the department of the treasury treasury under section 210n7 of the dodd frank wall street reform',
14094:'and consumer protection act act. b purpose. the purpose of this part is to issue implementing regulations as required by',
14095:'the act. the part governs the calculation of the maximum obligation limitation which limits the aggregate amount of outstanding obligations',
14096:'the fdic may issue or incur in connection with the orderly liquidation of a covered financial company. § 149.2 definitions.',
14097:'as used in this part: fair value. the term ‘‘fair value’’ means the expected total aggregate value of each asset,',
14098:'or group of assets that are managed within a portfolio of a covered financial company on a consolidated basis if',
14099:'such asset, or group of assets, was sold or otherwise disposed of in an orderly transaction. most recent financial statement',
14100:'available. 1 the term ‘‘most recent financial statement available’’ means a covered financial company’s— i most recent financial statement filed',
14101:'with the securities and exchange commission or any other regulatory body; ii most recent financial statement audited by an independent',
14102:'cpa firm; or iii other available financial statements. 2 the fdic and the treasury will jointly determine the most pertinent',
14103:'of the above financial statements, taking into consideration the timeliness and reliability of the statements being considered. obligation. the term',
14104:'‘‘obligation’’ means, with respect to any covered financial company— 1 any guarantee issued by the fdic on behalf of the',
14105:'covered financial company; 2 any amount borrowed pursuant to section 210n5a of the act; and 3 any other obligation with',
14106:'respect to the covered financial company for which the fdic has a direct or contingent liability to pay any amount.',
14107:'pt. 150 total consolidated assets of each covered financial company that are available for repayment. the term ‘‘total consolidated assets',
14108:'of each covered financial company that are available for repayment’’ means the difference between: 1 the total assets of the',
14109:'covered financial company on a consolidated basis that are available for liquidation during the operation of the receivership; and 2',
14110:'to the extent included in paragraph 1 of this definition, all assets that are separated from, or made unavailable to,',
14111:'the covered financial company by a statutory or regulatory barrier that prevents the covered financial company from possessing or selling',
14112:'assets and using the proceeds from the sale of such assets. § 149.3 maximum obligation limitation. the fdic shall not,',
14113:'in connection with the orderly liquidation of a covered financial company, issue or incur any obligation, if, after issuing or',
14114:'incurring the obligation, the aggregate amount of such obligations outstanding for each covered financial company would exceed— a an amount',
14115:'that is equal to 10 percent of the total consolidated assets of the covered financial company, based on the most',
14116:'recent financial statement available, during the 30day period immediately following the date of appointment of the fdic as receiver or',
14117:'a shorter time period if the fdic has calculated the amount described under paragraph b of this section; and b',
14118:'the amount that is equal to 90 percent of the fair value of the total consolidated assets of each covered',
14119:'financial company that are available for repayment, after the time period described in paragraph a of this section. part 150—financial',
14120:'research fund sec. 150.1 scope. 150.2 definitions. 150.3 determination of assessed companies. 150.4 calculation of assessment basis. 150.5 calculation of',
14121:'assessments. 150.6 notice and payment of assessments. authority: 12 u.s.c. 5345; 31 u.s.c. 321. 449 § 150.1 source: 77 fr',
14122:'29894, may 21, 2012, unless otherwise noted. § 150.1 scope. the assessments contained in this part are made pursuant to',
14123:'the authority contained in 12 u.s.c. 5345. § 150.2 definitions. as used in this part: assessed company means: 1 a',
14124:'bank holding company that has $50 billion or more in total consolidated assets, based on the average of total consolidated',
14125:'assets as reported on the bank holding company’s four most recent quarterly consolidated financial statements for bank holding companies or,',
14126:'in the case of a foreign banking organization, based on the average of total assets at end of period as',
14127:'reported on such company’s four most recent quarterly capital and asset information for the toptier consolidated foreign banking organization submissions',
14128:'if filed quarterly, or two most recent annual submissions if filed annually, as appropriate; or 2 a nonbank financial company',
14129:'required to be supervised by the board under section 113 of the doddfrank act. assessment basis means, for a given',
14130:'assessment period, an estimate of the total expenses that are necessary or appropriate to carry out the responsibilities of the',
14131:'office and the council as set out in the doddfrank act including an amount necessary to reimburse reasonable implementation expenses',
14132:'of the corporation that shall be treated as expenses of the council pursuant to section 210n10 of the dodd frank.',
14133:'assessment fee rate, with regard to a particular assessment period, means the rate published by the department for the calculation',
14134:'of assessment fees for that period. assessment payment date means: 1 for the initial assessment period, july 20, 2012; 2',
14135:'for any semiannual assessment period ending on march 31 of a given calendar year, september 15 of the prior calendar',
14136:'year; and 3 for any semiannual assessment period ending on september 30 of a 31 cfr ch. i 7–1–16 edition',
14137:'given calendar year, march 15 of the same year. assessment period means any of: 1 the initial assessment period; or',
14138:'2 any semiannual assessment period. bank holding company means: 1 a bank holding company as defined in section 2 of',
14139:'the bank holding company act of 1956 12 u.s.c. 1841; or 2 a foreign banking organization. board means the board',
14140:'of governors of the federal reserve system. corporation means the federal deposit insurance corporation. council means the financial stability oversight',
14141:'council established by section 111 of the doddfrank act. department means the department of the treasury. determination date means: 1',
14142:'for the initial assessment period, december 31, 2011. 2 for any semiannual assessment period ending on march 31 of a',
14143:'given calendar year, may 31 of the prior calendar year. 3 for any semiannual assessment period ending on september 30',
14144:'of a given calendar year, november 30 of the prior calendar year. doddfrank act means the dodd frank wall street',
14145:'reform and consumer protection act. foreign banking organization means a foreign bank or company that is treated as a bank',
14146:'holding company for purposes of the bank holding company act of 1956, pursuant to section 8a of the international banking',
14147:'act of 1978 12 u.s.c. 3106a. initial assessment period means the period of time beginning on july 20, 2012 and',
14148:'ending on march 31, 2013. office means the office of financial research established by section 152 of the doddfrank act.',
14149:'semiannual assessment period means: 1 any period of time beginning after the initial assessment period on october 1 and ending',
14150:'on march 31 of the following calendar year; or 2 any period of time beginning after the initial assessment period',
14151:'on april 1 and ending on september 30 of the same calendar year. total assessable assets means: 1 for a',
14152:'bank holding company other than a foreign banking organization, 450 monetary offices, treasury the average of total consolidated assets for',
14153:'the four quarters preceding the determination date, as reported on the bank holding company’s four most recent fr y–9c filings;',
14154:'2 for any other bank holding company that has $50 billion or more in total consolidated assets, the average of',
14155:'the company’s total assets of combined u.s. operations for the four quarters preceding the determination date, based on the combined',
14156:'total assets of the foreign banking organization’s u.s. branches, agencies, and subsidiaries as reported on the foreign banking organization’s four',
14157:'most recent quarterly financial reports, or, if the company only files financial reports annually, the average of the company’s total',
14158:'assets of combined u.s. operations for the two years preceding the determination date, based on the combined total assets of',
14159:'the foreign banking organization’s u.s. branches, agencies, and subsidiaries as reported on the foreign banking organization’s two most recent annual',
14160:'financial reports; or 3 for a nonbank financial company supervised by the board under section 113 of the doddfrank act,',
14161:'either the average of total consolidated assets for the four quarters preceding the determination date, if the company is a',
14162:'u.s. company, or the average of total assets of combined u.s. operations for the four quarters preceding the determination date,',
14163:'if the company is a foreign company. § 150.3 determination of assessed companies. a the determination that a bank holding',
14164:'company or a nonbank financial company is an assessed company will be made by the department. b the department will',
14165:'apply the following principles in determining whether a company is an assessed company: 1 for tiered bank holding companies for',
14166:'which a holding company owns or controls, or is owned or controlled by, other holding companies, the assessed company shall',
14167:'be the toptier, regulated holding company. 2 in situations where more than one toptier, regulated bank holding company has a',
14168:'legal authority for control of a u.s. bank, each of the toptier reg§ 150.4 ulated holding companies shall be designated',
14169:'as an assessed company. 3 in situations where a company has not filed four consecutive quarters of the financial reports',
14170:'referenced above for the most recent quarters or two consecutive years for annual filers of the fr y–7q or successor',
14171:'form, such as may be true for companies that recently converted to a bank holding company, the department will use,',
14172:'at its discretion, other financial or annual reports filed by the company, such as securities and exchange commission sec filings,',
14173:'to determine a company’s total consolidated assets. 4 in situations where a company does not report total consolidated assets in',
14174:'its public reports or where a company uses a financial reporting methodology other than u.s. gaap to report on its',
14175:'u.s. operations, the department will use, at its discretion, any comparable financial information that the department may require from the',
14176:'company for this determination. c any company that the department determines is an assessed company on a given determination date',
14177:'will be an assessed company for the entire assessment period related to such determination date, and will be subject to',
14178:'the full assessment fee for that assessment period, regardless of any changes in the company’s assets or other attributes that',
14179:'occur after the determination date. § 150.4 calculation of assessment basis. a for the initial assessment period, the department will',
14180:'calculate the assessment basis such that it is equivalent to the sum of: 1 budgeted operating expenses for the office',
14181:'for the period beginning july 21, 2012 and ending march 31, 2013; 2 budgeted operating expenses for the council for',
14182:'the period beginning july 21, 2012 and ending march 31, 2013; 3 capital expenses for the office for the period',
14183:'beginning july 21, 2012 and ending april 30, 2013; and 4 capital expenses for the council for the period beginning',
14184:'july 21, 2012 and ending april 30, 2013; and 451 § 150.5 5 an amount necessary to reimburse reasonable implementation',
14185:'expenses of the federal deposit insurance corporation as provided under section 210n10 of the doddfrank act. b for each subsequent',
14186:'assessment period, the department will calculate an assessment basis that shall be sufficient to replenish the financial research fund to',
14187:'a level equivalent to the sum of: 1 budgeted operating expenses for the office for the applicable assessment period; 2',
14188:'budgeted operating expenses for the council for the applicable assessment period; 3 budgeted capital expenses for the office for the',
14189:'12month period beginning on the first day of the applicable assessment period; 4 budgeted capital expenses for the council for',
14190:'the 12month period beginning on the first day of the applicable assessment period; and 5 an amount necessary to reimburse',
14191:'reasonable implementation expenses of the federal deposit insurance corporation as provided under section 210n10 of the doddfrank act. § 150.5',
14192:'calculation of assessments. a for each assessed company, the department will calculate the total assessable assets in accordance with the',
14193:'definition in § 150.2. b the department will allocate the assessment basis to the assessed companies in the following manner:',
14194:'1 based on the sum of all assessed companies’ total assessable assets, the department will calculate the assessment fee rate',
14195:'necessary to collect the assessment basis for the applicable assessment period. 2 the assessment payable by an assessed company for',
14196:'each assessment period shall be equal to the assessment fee rate for that assessment period multiplied by the total assessable',
14197:'assets of such assessed company. 3 foreign banking organizations with less than $50 billion in total assessable assets shall not',
14198:'be assessed. 31 cfr ch. i 7–1–16 edition § 150.6 notice and payment of assessments. a no later than fifteen',
14199:'calendar days after the determination date or, in the case of the initial assessment period, no later than seven days',
14200:'after the publication date of this rule, the department will send to each assessed company a statement that: 1 confirms',
14201:'that such company has been determined by the department to be an assessed company; and 2 states the total assessable',
14202:'assets that the department has determined will be used for calculating the company’s assessment. b if a company that is',
14203:'required to make an assessment payment for a given semiannual assessment period believes that the statement referred to in paragraph',
14204:'a of this section contains an error, the company may provide the department with a written request for a revised',
14205:'statement. such request must be received by the department via email within one month and must include all facts that',
14206:'the company requests the department to consider. the department will respond to all such requests within 21 calendar days of',
14207:'receipt thereof. c no later than the 14 calendar days prior to the payment date for a given assessment period,',
14208:'the department will send an electronic billing notification to each assessed company, containing the final assessment that is required to',
14209:'be paid by such assessed company. d for the purpose of making the payments described in § 150.5, each assessed',
14210:'company shall designate a deposit account for direct debit by the department through www.pay.gov or successor web site. no later',
14211:'than the later of 30 days prior to the payment date for an assessment period, or the effective date of',
14212:'this rule, each such company shall provide notice to the department of the account designated, including all information and authorizations',
14213:'required by the department for direct debit of the account. after the initial notice of the designated account, no further',
14214:'notice is required unless the company designates a different account for assessment debit by the department, in which case the',
14215:'requirements of the preceding sentence apply. 452 monetary offices, treasury e each assessed company shall take all actions necessary to',
14216:'allow the department to debit assessments from such company’s designated deposit account. each such company shall, prior to each assessment',
14217:'payment date, ensure that funds in an amount at least equal to the amount on the relevant electronic billing notification',
14218:'are available in the designated deposit account for debit by the department. failure to take any such action or to',
14219:'provide such funding of the account shall be deemed to constitute nonpayment of the assessment. the department will cause the',
14220:'amount stated in the applicable electronic billing notification to be directly debited on the appropriate payment date from the deposit',
14221:'account so designated. § 150.6 f in the event that, for a given assessment period, an assessed company materially misstates',
14222:'or misrepresents any information that is used by the department in calculating that company’s total assessable assets, the department may',
14223:'at any time recalculate the assessment payable by that company for that assessment period, and the assessed company shall take',
14224:'all actions necessary to allow the department to immediately debit any additional payable amounts from such assessed company’s designated deposit',
14225:'account. g if a due date under this section falls on a date that is not a business day, the',
14226:'applicable date shall be the next business day. parts 151–199 [reserved] 453 verdate sep112014 13:10 oct 04, 2016jkt 238128po 00000frm',
14227:'00464fmt 8010sfmt 8006y:\sgml\238128.xxx238128ehiers on dsk5vptvn1prod with cfr finding aids a list of cfr titles, subtitles, chapters, subchapters and parts and',
14228:'an alphabetical list of agencies publishing in the cfr are included in the cfr index and finding aids volume to',
14229:'the code of federal regulations which is published separately and revised annually. table of cfr titles and chapters alphabetical list',
14230:'of agencies appearing in the cfr list of cfr sections affected 455 verdate sep112014 13:10 oct 04, 2016jkt 238128po 00000frm',
14231:'00466fmt 8008sfmt 8008y:\sgml\238128.xxx238128ehiers on dsk5vptvn1prod with cfr table of cfr titles and chapters revised as of july 1, 2016 title',
14232:'1—general provisions i administrative committee of the federal register parts 1—49 ii office of the federal register parts 50—299 iii',
14233:'administrative conference of the united states parts 300—399 iv miscellaneous agencies parts 400—500 title 2—grants and agreements subtitle a—office of',
14234:'management and budget guidance for grants and agreements i office of management and budget governmentwide guidance for grants and agreements',
14235:'parts 2—199 ii office of management and budget guidance parts 200—299 subtitle b—federal agency regulations for grants and agreements iii',
14236:'department of health and human services parts 300—399 iv department of agriculture parts 400—499 vi department of state parts 600—699',
14237:'vii agency for international development parts 700—799 viii department of veterans affairs parts 800—899 ix department of energy parts 900—999',
14238:'x department of the treasury parts 1000—1099 xi department of defense parts 1100—1199 xii department of transportation parts 1200—1299 xiii',
14239:'department of commerce parts 1300—1399 xiv department of the interior parts 1400—1499 xv environmental protection agency parts 1500—1599 xviii national',
14240:'aeronautics and space administration parts 1800— 1899 xx united states nuclear regulatory commission parts 2000—2099 xxii corporation for national and',
14241:'community service parts 2200— 2299 xxiii social security administration parts 2300—2399 xxiv housing and urban development parts 2400—2499 xxv national',
14242:'science foundation parts 2500—2599 xxvi national archives and records administration parts 2600—2699 xxvii small business administration parts 2700—2799 457 title',
14243:'2—grants and agreements—continued chap. xxviii department of justice parts 2800—2899 xxix department of labor parts 2900—2999 xxx department of homeland',
14244:'security parts 3000—3099 xxxi institute of museum and library services parts 3100—3199 xxxii national endowment for the arts parts 3200—3299',
14245:'xxxiii national endowment for the humanities parts 3300—3399 xxxiv department of education parts 3400—3499 xxxv exportimport bank of the united',
14246:'states parts 3500—3599 xxxvi office of national drug control policy, executive office of the president parts 3600—3699 xxxvii peace corps',
14247:'parts 3700—3799 lviii election assistance commission parts 5800—5899 lix gulf coast ecosystem restoration council parts 5900—5999 title 3—the president i',
14248:'executive office of the president parts 100—199 title 4—accounts i government accountability office parts 1—199 title 5—administrative personnel i office',
14249:'of personnel management parts 1—1199 ii merit systems protection board parts 1200—1299 iii office of management and budget parts 1300—1399',
14250:'iv office of personnel management and office of the director of national intelligence parts 1400—1499 v the international organizations employees',
14251:'loyalty board parts 1500—1599 vi federal retirement thrift investment board parts 1600—1699 viii office of special counsel parts 1800—1899 ix',
14252:'appalachian regional commission parts 1900—1999 xi armed forces retirement home parts 2100—2199 xiv federal labor relations authority, general counsel of',
14253:'the federal labor relations authority and federal service impasses panel parts 2400—2499 xvi office of government ethics parts 2600—2699 xxi',
14254:'department of the treasury parts 3100—3199 xxii federal deposit insurance corporation parts 3200—3299 xxiii department of energy parts 3300—3399 xxiv',
14255:'federal energy regulatory commission parts 3400—3499 xxv department of the interior parts 3500—3599 xxvi department of defense parts 3600—3699 xxviii',
14256:'department of justice parts 3800—3899 458 title 5—administrative personnel—continued chap. xxix federal communications commission parts 3900—3999 xxx farm credit system',
14257:'insurance corporation parts 4000—4099 xxxi farm credit administration parts 4100—4199 xxxiii overseas private investment corporation parts 4300—4399 xxxiv securities and',
14258:'exchange commission parts 4400—4499 xxxv office of personnel management parts 4500—4599 xxxvi department of homeland security parts 4600—4699 xxxvii federal',
14259:'election commission parts 4700—4799 xl interstate commerce commission parts 5000—5099 xli commodity futures trading commission parts 5100—5199 xlii department of',
14260:'labor parts 5200—5299 xliii national science foundation parts 5300—5399 xlv department of health and human services parts 5500—5599 xlvi postal',
14261:'rate commission parts 5600—5699 xlvii federal trade commission parts 5700—5799 xlviii nuclear regulatory commission parts 5800—5899 xlix federal labor relations',
14262:'authority parts 5900—5999 l department of transportation parts 6000—6099 lii exportimport bank of the united states parts 6200—6299 liii department',
14263:'of education parts 6300—6399 liv environmental protection agency parts 6400—6499 lv national endowment for the arts parts 6500—6599 lvi national',
14264:'endowment for the humanities parts 6600—6699 lvii general services administration parts 6700—6799 lviii board of governors of the federal reserve',
14265:'system parts 6800— 6899 lix national aeronautics and space administration parts 6900— 6999 lx united states postal service parts 7000—7099',
14266:'lxi national labor relations board parts 7100—7199 lxii equal employment opportunity commission parts 7200—7299 lxiii interamerican foundation parts 7300—7399 lxiv',
14267:'merit systems protection board parts 7400—7499 lxv department of housing and urban development parts 7500— 7599 lxvi national archives and',
14268:'records administration parts 7600—7699 lxvii institute of museum and library services parts 7700—7799 lxviii commission on civil rights parts 7800—7899',
14269:'lxix tennessee valley authority parts 7900—7999 lxx court services and offender supervision agency for the district of columbia parts 8000—8099',
14270:'lxxi consumer product safety commission parts 8100—8199 lxxiii department of agriculture parts 8300—8399 lxxiv federal mine safety and health review',
14271:'commission parts 8400—8499 459 title 5—administrative personnel—continued chap. lxxvi federal retirement thrift investment board parts 8600—8699 lxxvii office of management',
14272:'and budget parts 8700—8799 lxxx federal housing finance agency parts 9000—9099 lxxxiii special inspector general for afghanistan reconstruction parts 9300—9399',
14273:'lxxxiv bureau of consumer financial protection parts 9400—9499 lxxxvi national credit union administration parts 9600—9699 xcvii department of homeland security',
14274:'human resources management system department of homeland security—office of personnel management parts 9700—9799 xcvii council of the inspectors general on',
14275:'integrity and efficiency parts 9800—9899 xcix military compensation and retirement modernization commission parts 9900—9999 c national council on disability partys',
14276:'10000—10049 title 6—domestic security i department of homeland security, office of the secretary parts 1—199 x privacy and civil liberties',
14277:'oversight board parts 1000—1099 title 7—agriculture subtitle a—office of the secretary of agriculture parts 0—26 subtitle b—regulations of the department',
14278:'of agriculture i agricultural marketing service standards, inspections, marketing practices, department of agriculture parts 27—209 ii food and nutrition service,',
14279:'department of agriculture parts 210—299 iii animal and plant health inspection service, department of agriculture parts 300—399 iv federal crop',
14280:'insurance corporation, department of agriculture parts 400—499 v agricultural research service, department of agriculture parts 500—599 vi natural resources conservation',
14281:'service, department of agriculture parts 600—699 vii farm service agency, department of agriculture parts 700— 799 viii grain inspection, packers',
14282:'and stockyards administration federal grain inspection service, department of agriculture parts 800—899 ix agricultural marketing service marketing agreements and orders;',
14283:'fruits, vegetables, nuts, department of agriculture parts 900—999 x agricultural marketing service marketing agreements and orders; milk, department of agriculture',
14284:'parts 1000—1199 460 title 7—agriculture—continued chap. xi agricultural marketing service marketing agreements and orders; miscellaneous commodities, department of agriculture parts',
14285:'1200—1299 xiv commodity credit corporation, department of agriculture parts 1400—1499 xv foreign agricultural service, department of agriculture parts 1500—1599 xvi',
14286:'rural telephone bank, department of agriculture parts 1600— 1699 xvii rural utilities service, department of agriculture parts 1700— 1799 xviii',
14287:'rural housing service, rural businesscooperative service, rural utilities service, and farm service agency, department of agriculture parts 1800—2099 xx local',
14288:'television loan guarantee board parts 2200—2299 xxv office of advocacy and outreach, department of agriculture parts 2500—2599 xxvi office of',
14289:'inspector general, department of agriculture parts 2600—2699 xxvii office of information resources management, department of agriculture parts 2700—2799 xxviii office',
14290:'of operations, department of agriculture parts 2800— 2899 xxix office of energy policy and new uses, department of agriculture parts',
14291:'2900—2999 xxx office of the chief financial officer, department of agriculture parts 3000—3099 xxxi office of environmental quality, department of',
14292:'agriculture parts 3100—3199 xxxii office of procurement and property management, department of agriculture parts 3200—3299 xxxiii office of transportation, department',
14293:'of agriculture parts 3300—3399 xxxiv national institute of food and agriculture parts 3400—3499 xxxv rural housing service, department of agriculture',
14294:'parts 3500— 3599 xxxvi national agricultural statistics service, department of agriculture parts 3600—3699 xxxvii economic research service, department of agriculture',
14295:'parts 3700—3799 xxxviii world agricultural outlook board, department of agriculture parts 3800—3899 xli [reserved] xlii rural businesscooperative service and rural',
14296:'utilities service, department of agriculture parts 4200—4299 title 8—aliens and nationality i department of homeland security immigration and naturalization parts',
14297:'1—499 461 chap. title 8—aliens and nationality—continued v executive office for immigration review, department of justice parts 1000—1399 title 9—animals',
14298:'and animal products i animal and plant health inspection service, department of agriculture parts 1—199 ii grain inspection, packers and',
14299:'stockyards administration packers and stockyards programs, department of agriculture parts 200—299 iii food safety and inspection service, department of agriculture',
14300:'parts 300—599 title 10—energy i nuclear regulatory commission parts 0—199 ii department of energy parts 200—699 iii department of energy',
14301:'parts 700—999 x department of energy general provisions parts 1000—1099 xiii nuclear waste technical review board parts 1300—1399 xvii defense',
14302:'nuclear facilities safety board parts 1700—1799 xviii northeast interstate lowlevel radioactive waste commission parts 1800—1899 title 11—federal elections i federal',
14303:'election commission parts 1—9099 ii election assistance commission parts 9400—9499 title 12—banks and banking i comptroller of the currency, department',
14304:'of the treasury parts 1—199 ii federal reserve system parts 200—299 iii federal deposit insurance corporation parts 300—399 iv exportimport',
14305:'bank of the united states parts 400—499 v office of thrift supervision, department of the treasury parts 500—599 vi farm',
14306:'credit administration parts 600—699 vii national credit union administration parts 700—799 viii federal financing bank parts 800—899 ix federal housing',
14307:'finance board parts 900—999 x bureau of consumer financial protection parts 1000—1099 xi federal financial institutions examination council parts 1100—1199',
14308:'xii federal housing finance agency parts 1200—1299 xiii financial stability oversight council parts 1300—1399 xiv farm credit system insurance corporation',
14309:'parts 1400—1499 462 title 12—banks and banking—continued chap. xv department of the treasury parts 1500—1599 xvi office of financial research',
14310:'parts 1600—1699 xvii office of federal housing enterprise oversight, department of housing and urban development parts 1700—1799 xviii community development',
14311:'financial institutions fund, department of the treasury parts 1800—1899 title 13—business credit and assistance i small business administration parts 1—199',
14312:'iii economic development administration, department of commerce parts 300—399 iv emergency steel guarantee loan board parts 400—499 v emergency oil',
14313:'and gas guaranteed loan board parts 500—599 title 14—aeronautics and space i federal aviation administration, department of transportation parts 1—199',
14314:'ii office of the secretary, department of transportation aviation proceedings parts 200—399 iii commercial space transportation, federal aviation administration, department',
14315:'of transportation parts 400—1199 v national aeronautics and space administration parts 1200— 1299 vi air transportation system stabilization parts 1300—1399',
14316:'title 15—commerce and foreign trade subtitle a—office of the secretary of commerce parts 0— 29 subtitle b—regulations relating to commerce',
14317:'and foreign trade i bureau of the census, department of commerce parts 30—199 ii national institute of standards and technology,',
14318:'department of commerce parts 200—299 iii international trade administration, department of commerce parts 300—399 iv foreigntrade zones board, department of',
14319:'commerce parts 400—499 vii bureau of industry and security, department of commerce parts 700—799 viii bureau of economic analysis, department',
14320:'of commerce parts 800—899 ix national oceanic and atmospheric administration, department of commerce parts 900—999 xi technology administration, department of',
14321:'commerce parts 1100—1199 xiii eastwest foreign trade board parts 1300—1399 463 title 15—commerce and foreign trade—continued chap. xiv minority business',
14322:'development agency parts 1400—1499 subtitle c—regulations relating to foreign trade agreements xx office of the united states trade representative parts',
14323:'2000— 2099 subtitle d—regulations relating to telecommunications and information xxiii national telecommunications and information administration, department of commerce parts 2300—2399',
14324:'title 16—commercial practices i federal trade commission parts 0—999 ii consumer product safety commission parts 1000—1799 title 17—commodity and securities',
14325:'exchanges i commodity futures trading commission parts 1—199 ii securities and exchange commission parts 200—399 iv department of the treasury',
14326:'parts 400—499 title 18—conservation of power and water resources i federal energy regulatory commission, department of energy parts 1—399 iii',
14327:'delaware river basin commission parts 400—499 vi water resources council parts 700—799 viii susquehanna river basin commission parts 800—899 xiii',
14328:'tennessee valley authority parts 1300—1399 title 19—customs duties i u.s. customs and border protection, department of homeland security; department of',
14329:'the treasury parts 0—199 ii united states international trade commission parts 200—299 iii international trade administration, department of commerce parts',
14330:'300—399 iv u.s. immigration and customs enforcement, department of homeland security parts 400—599 title 20—employees’ benefits i office of workers’',
14331:'compensation programs, department of labor parts 1—199 ii railroad retirement board parts 200—399 iii social security administration parts 400—499 iv',
14332:'employees’ compensation appeals board, department of labor parts 500—599 464 title 20—employees’ benefits—continued chap. v employment and training administration, department',
14333:'of labor parts 600—699 vi office of workers’ compensation programs, department of labor parts 700—799 vii benefits review board, department',
14334:'of labor parts 800—899 viii joint board for the enrollment of actuaries parts 900—999 ix office of the assistant secretary',
14335:'for veterans’ employment and training service, department of labor parts 1000—1099 title 21—food and drugs i food and drug administration,',
14336:'department of health and human services parts 1—1299 ii drug enforcement administration, department of justice parts 1300—1399 iii office of',
14337:'national drug control policy parts 1400—1499 title 22—foreign relations i department of state parts 1—199 ii agency for international development',
14338:'parts 200—299 iii peace corps parts 300—399 iv international joint commission, united states and canada parts 400—499 v broadcasting board',
14339:'of governors parts 500—599 vii overseas private investment corporation parts 700—799 ix foreign service grievance board parts 900—999 x interamerican',
14340:'foundation parts 1000—1099 xi international boundary and water commission, united states and mexico, united states section parts 1100—1199 xii united',
14341:'states international development cooperation agency parts 1200—1299 xiii millennium challenge corporation parts 1300—1399 xiv foreign service labor relations board; federal',
14342:'labor relations authority; general counsel of the federal labor relations authority; and the foreign service impasse disputes panel parts 1400—1499',
14343:'xv african development foundation parts 1500—1599 xvi japanunited states friendship commission parts 1600—1699 xvii united states institute of peace parts',
14344:'1700—1799 title 23—highways i federal highway administration, department of transportation parts 1—999 ii national highway traffic safety administration and federal',
14345:'highway administration, department of transportation parts 1200—1299 465 title 23—highways—continued chap. iii national highway traffic safety administration, department of transportation',
14346:'parts 1300—1399 title 24—housing and urban development subtitle a—office of the secretary, department of housing and urban development parts 0—99',
14347:'subtitle b—regulations relating to housing and urban development i office of assistant secretary for equal opportunity, department of housing and',
14348:'urban development parts 100—199 ii office of assistant secretary for housingfederal housing commissioner, department of housing and urban development parts',
14349:'200—299 iii government national mortgage association, department of housing and urban development parts 300—399 iv office of housing and office',
14350:'of multifamily housing assistance restructuring, department of housing and urban development parts 400—499 v office of assistant secretary for community',
14351:'planning and development, department of housing and urban development parts 500—599 vi office of assistant secretary for community planning and',
14352:'development, department of housing and urban development parts 600—699 [reserved] vii office of the secretary, department of housing and urban',
14353:'development housing assistance programs and public and indian housing programs parts 700—799 viii office of the assistant secretary for housing—federal',
14354:'housing commissioner, department of housing and urban development section 8 housing assistance programs, section 202 direct loan program, section 202',
14355:'supportive housing for the elderly program and section 811 supportive housing for persons with disabilities program parts 800—899 ix office',
14356:'of assistant secretary for public and indian housing, department of housing and urban development parts 900—1699 x office of assistant',
14357:'secretary for housing—federal housing commissioner, department of housing and urban development interstate land sales registration program parts 1700—1799 xii office',
14358:'of inspector general, department of housing and urban development parts 2000—2099 xv emergency mortgage insurance and loan programs, department of',
14359:'housing and urban development parts 2700—2799 [reserved] xx office of assistant secretary for housing—federal housing commissioner, department of housing and',
14360:'urban development parts 3200—3899 xxiv board of directors of the hope for homeowners program parts 4000—4099 [reserved] xxv neighborhood reinvestment',
14361:'corporation parts 4100—4199 466 title 25—indians chap. i bureau of indian affairs, department of the interior parts 1— 299 ii',
14362:'indian arts and crafts board, department of the interior parts 300—399 iii national indian gaming commission, department of the interior',
14363:'parts 500—599 iv office of navajo and hopi indian relocation parts 700—799 v bureau of indian affairs, department of the',
14364:'interior, and indian health service, department of health and human services part 900 vi office of the assistant secretaryindian affairs,',
14365:'department of the interior parts 1000—1199 vii office of the special trustee for american indians, department of the interior parts',
14366:'1200—1299 title 26—internal revenue i internal revenue service, department of the treasury parts 1— end title 27—alcohol, tobacco products and',
14367:'firearms i alcohol and tobacco tax and trade bureau, department of the treasury parts 1—399 ii bureau of alcohol, tobacco,',
14368:'firearms, and explosives, department of justice parts 400—699 title 28—judicial administration i department of justice parts 0—299 iii federal prison',
14369:'industries, inc., department of justice parts 300—399 v bureau of prisons, department of justice parts 500—599 vi offices of independent',
14370:'counsel, department of justice parts 600—699 vii office of independent counsel parts 700—799 viii court services and offender supervision agency',
14371:'for the district of columbia parts 800—899 ix national crime prevention and privacy compact council parts 900—999 xi department of',
14372:'justice and department of state parts 1100— 1199 title 29—labor subtitle a—office of the secretary of labor parts 0—99 subtitle',
14373:'b—regulations relating to labor i national labor relations board parts 100—199 467 title 29—labor—continued chap. ii office of labormanagement standards,',
14374:'department of labor parts 200—299 iii national railroad adjustment board parts 300—399 iv office of labormanagement standards, department of labor',
14375:'parts 400—499 v wage and hour division, department of labor parts 500—899 ix construction industry collective bargaining commission parts 900—999',
14376:'x national mediation board parts 1200—1299 xii federal mediation and conciliation service parts 1400—1499 xiv equal employment opportunity commission parts',
14377:'1600—1699 xvii occupational safety and health administration, department of labor parts 1900—1999 xx occupational safety and health review commission parts',
14378:'2200—2499 xxv employee benefits security administration, department of labor parts 2500—2599 xxvii federal mine safety and health review commission parts',
14379:'2700—2799 xl pension benefit guaranty corporation parts 4000—4999 title 30—mineral resources i mine safety and health administration, department of labor',
14380:'parts 1—199 ii bureau of safety and environmental enforcement, department of the interior parts 200—299 iv geological survey, department of',
14381:'the interior parts 400—499 v bureau of ocean energy management, department of the interior parts 500—599 vii office of surface',
14382:'mining reclamation and enforcement, department of the interior parts 700—999 xii office of natural resources revenue, department of the interior',
14383:'parts 1200—1299 title 31—money and finance: treasury subtitle a—office of the secretary of the treasury parts 0—50 subtitle b—regulations relating',
14384:'to money and finance i monetary offices, department of the treasury parts 51—199 ii fiscal service, department of the treasury',
14385:'parts 200—399 iv secret service, department of the treasury parts 400—499 v office of foreign assets control, department of the',
14386:'treasury parts 500—599 vi bureau of engraving and printing, department of the treasury parts 600—699 vii federal law enforcement training',
14387:'center, department of the treasury parts 700—799 468 title 31—money and finance: treasury—continued chap. viii ix x office of international',
14388:'investment, department of the treasury parts 800—899 federal claims collection standards department of the treasury— department of justice parts 900—999',
14389:'financial crimes enforcement network, department of the treasury parts 1000—1099 title 32—national defense subtitle a—department of defense i office of',
14390:'the secretary of defense parts 1—399 v department of the army parts 400—699 vi department of the navy parts 700—799',
14391:'vii department of the air force parts 800—1099 subtitle b—other regulations relating to national defense xii defense logistics agency parts',
14392:'1200—1299 xvi selective service system parts 1600—1699 xvii office of the director of national intelligence parts 1700—1799 xviii national counterintelligence',
14393:'center parts 1800—1899 xix central intelligence agency parts 1900—1999 xx information security oversight office, national archives and records administration parts',
14394:'2000—2099 xxi national security council parts 2100—2199 xxiv office of science and technology policy parts 2400—2499 xxvii office for micronesian',
14395:'status negotiations parts 2700—2799 xxviii office of the vice president of the united states parts 2800— 2899 title 33—navigation and',
14396:'navigable waters i coast guard, department of homeland security parts 1—199 ii corps of engineers, department of the army parts',
14397:'200—399 iv saint lawrence seaway development corporation, department of transportation parts 400—499 title 34—education subtitle a—office of the secretary, department',
14398:'of education parts 1—99 subtitle b—regulations of the offices of the department of education i office for civil rights, department',
14399:'of education parts 100—199 ii office of elementary and secondary education, department of education parts 200—299 iii office of special',
14400:'education and rehabilitative services, department of education parts 300—399 469 title 34—education—continued chap. iv office of career, technical and adult',
14401:'education, department of education parts 400—499 v office of bilingual education and minority languages affairs, department of education parts 500—599',
14402:'[reserved] vi office of postsecondary education, department of education parts 600—699 vii office of educational research and improvement, department of',
14403:'education parts 700—799 [reserved] subtitle c—regulations relating to education xi [reserved] xii national council on disability parts 1200—1299 title 35',
14404:'[reserved] title 36—parks, forests, and public property i national park service, department of the interior parts 1—199 ii forest service,',
14405:'department of agriculture parts 200—299 iii corps of engineers, department of the army parts 300—399 iv american battle monuments commission',
14406:'parts 400—499 v smithsonian institution parts 500—599 vi [reserved] vii library of congress parts 700—799 viii advisory council on historic',
14407:'preservation parts 800—899 ix pennsylvania avenue development corporation parts 900—999 x presidio trust parts 1000—1099 xi architectural and transportation barriers',
14408:'compliance board parts 1100—1199 xii national archives and records administration parts 1200—1299 xv oklahoma city national memorial trust parts 1500—1599',
14409:'xvi morris k. udall scholarship and excellence in national environmental policy foundation parts 1600—1699 title 37—patents, trademarks, and copyrights i',
14410:'united states patent and trademark office, department of commerce parts 1—199 ii u.s. copyright office, library of congress parts 200—299',
14411:'iii copyright royalty board, library of congress parts 300—399 iv assistant secretary for technology policy, department of commerce parts 400—599',
14412:'title 38—pensions, bonuses, and veterans’ relief i department of veterans affairs parts 0—199 ii armed forces retirement home parts 200—299',
14413:'470 title 39—postal service chap. i united states postal service parts 1—999 iii postal regulatory commission parts 3000—3099 title 40—protection',
14414:'of environment i environmental protection agency parts 1—1099 iv environmental protection agency and department of justice parts 1400—1499 v council',
14415:'on environmental quality parts 1500—1599 vi chemical safety and hazard investigation board parts 1600— 1699 vii environmental protection agency and',
14416:'department of defense; uniform national discharge standards for vessels of the armed forces parts 1700—1799 viii gulf coast ecosystem restoration',
14417:'council parts 1800—1899 title 41—public contracts and property management subtitle a—federal procurement regulations system [note] subtitle b—other provisions relating to',
14418:'public contracts 50 public contracts, department of labor parts 50–1—50–999 51 committee for purchase from people who are blind or',
14419:'severely disabled parts 51–1—51–99 60 office of federal contract compliance programs, equal employment opportunity, department of labor parts 60–1—60–999 61',
14420:'office of the assistant secretary for veterans’ employment and training service, department of labor parts 61–1—61–999 62—100 [reserved] subtitle c—federal',
14421:'property management regulations system 101 federal property management regulations parts 101–1—101–99 102 federal management regulation parts 102–1—102–299 103—104 [reserved] 105',
14422:'general services administration parts 105–1—105–999 109 department of energy property management regulations parts 109–1—109–99 114 department of the interior parts',
14423:'114–1—114–99 115 environmental protection agency parts 115–1—115–99 128 department of justice parts 128–1—128–99 129—200 [reserved] subtitle d—other provisions relating to',
14424:'property management [reserved] subtitle e—federal information resources management regulations system [reserved] subtitle f—federal travel regulation system 300 general parts 300–1—300–99',
14425:'301 temporary duty tdy travel allowances parts 301–1—301–99 471 title 41—public contracts and property management—continued chap. 302 relocation allowances parts',
14426:'302–1—302–99 303 payment of expenses connected with the death of certain employees part 303–1—303–99 304 payment of travel expenses from',
14427:'a nonfederal source parts 304–1—304–99 title 42—public health i public health service, department of health and human services parts 1—199',
14428:'iv centers for medicare & medicaid services, department of health and human services parts 400—599 v office of inspector generalhealth',
14429:'care, department of health and human services parts 1000—1999 title 43—public lands: interior subtitle a—office of the secretary of the',
14430:'interior parts 1—199 subtitle b—regulations relating to public lands i bureau of reclamation, department of the interior parts 400— 999',
14431:'ii bureau of land management, department of the interior parts 1000—9999 iii utah reclamation mitigation and conservation commission parts 10000—10099',
14432:'title 44—emergency management and assistance i federal emergency management agency, department of homeland security parts 0—399 iv department of commerce',
14433:'and department of transportation parts 400—499 title 45—public welfare subtitle a—department of health and human services parts 1—199 subtitle b—regulations',
14434:'relating to public welfare ii office of family assistance assistance programs, administration for children and families, department of health and',
14435:'human services parts 200—299 iii office of child support enforcement child support enforcement program, administration for children and families, department',
14436:'of health and human services parts 300—399 iv office of refugee resettlement, administration for children and families, department of health',
14437:'and human services parts 400—499 v foreign claims settlement commission of the united states, department of justice parts 500—599 472',
14438:'title 45—public welfare—continued chap. vi national science foundation parts 600—699 vii commission on civil rights parts 700—799 viii office of',
14439:'personnel management parts 800—899 x office of community services, administration for children and families, department of health and human services',
14440:'parts 1000—1099 xi national foundation on the arts and the humanities parts 1100—1199 xii corporation for national and community service',
14441:'parts 1200— 1299 xiii office of human development services, department of health and human services parts 1300—1399 xvi legal services',
14442:'corporation parts 1600—1699 xvii national commission on libraries and information science parts 1700—1799 xviii harry s. truman scholarship foundation parts',
14443:'1800—1899 xxi commission on fine arts parts 2100—2199 xxiii arctic research commission part 2301 xxiv james madison memorial fellowship foundation',
14444:'parts 2400— 2499 xxv corporation for national and community service parts 2500— 2599 title 46—shipping i coast guard, department of',
14445:'homeland security parts 1—199 ii maritime administration, department of transportation parts 200—399 iii coast guard great lakes pilotage, department of',
14446:'homeland security parts 400—499 iv federal maritime commission parts 500—599 title 47—telecommunication i federal communications commission parts 0—199 ii office',
14447:'of science and technology policy and national security council parts 200—299 iii national telecommunications and information administration, department of commerce',
14448:'parts 300—399 iv national telecommunications and information administration, department of commerce, and national highway traffic safety administration, department of transportation',
14449:'parts 400— 499 title 48—federal acquisition regulations system 1 federal acquisition regulation parts 1—99 2 defense acquisition regulations system, department',
14450:'of defense parts 200—299 473 title 48—federal acquisition regulations system—continued chap. 3 health and human services parts 300—399 4 department',
14451:'of agriculture parts 400—499 5 general services administration parts 500—599 6 department of state parts 600—699 7 agency for international',
14452:'development parts 700—799 8 department of veterans affairs parts 800—899 9 department of energy parts 900—999 10 department of the',
14453:'treasury parts 1000—1099 12 department of transportation parts 1200—1299 13 department of commerce parts 1300—1399 14 department of the interior',
14454:'parts 1400—1499 15 environmental protection agency parts 1500—1599 16 office of personnel management, federal employees health benefits acquisition regulation parts',
14455:'1600—1699 17 office of personnel management parts 1700—1799 18 national aeronautics and space administration parts 1800— 1899 19 broadcasting board',
14456:'of governors parts 1900—1999 20 nuclear regulatory commission parts 2000—2099 21 office of personnel management, federal employees group life insurance',
14457:'federal acquisition regulation parts 2100—2199 23 social security administration parts 2300—2399 24 department of housing and urban development parts 2400—',
14458:'2499 25 national science foundation parts 2500—2599 28 department of justice parts 2800—2899 29 department of labor parts 2900—2999 30',
14459:'department of homeland security, homeland security acquisition regulation hsar parts 3000—3099 34 department of education acquisition regulation parts 3400— 3499',
14460:'51 department of the army acquisition regulations parts 5100— 5199 52 department of the navy acquisition regulations parts 5200— 5299',
14461:'53 department of the air force federal acquisition regulation supplement parts 5300—5399 [reserved] 54 defense logistics agency, department of defense',
14462:'parts 5400— 5499 57 african development foundation parts 5700—5799 61 civilian board of contract appeals, general services administration parts 6100—6199',
14463:'63 department of transportation board of contract appeals parts 6300—6399 99 cost accounting standards board, office of federal procurement policy,',
14464:'office of management and budget parts 9900— 9999 474 chap. title 49—transportation subtitle a—office of the secretary of transportation parts',
14465:'1—99 subtitle b—other regulations relating to transportation i pipeline and hazardous materials safety administration, department of transportation parts 100—199 ii',
14466:'federal railroad administration, department of transportation parts 200—299 iii federal motor carrier safety administration, department of transportation parts 300—399 iv',
14467:'coast guard, department of homeland security parts 400—499 v national highway traffic safety administration, department of transportation parts 500—599 vi',
14468:'federal transit administration, department of transportation parts 600—699 vii national railroad passenger corporation amtrak parts 700—799 viii national transportation safety',
14469:'board parts 800—999 x surface transportation board parts 1000—1399 xi research and innovative technology administration, department of transportation parts 1400—1499',
14470:'[reserved] xii transportation security administration, department of homeland security parts 1500—1699 title 50—wildlife and fisheries i united states fish and',
14471:'wildlife service, department of the interior parts 1—199 ii national marine fisheries service, national oceanic and atmospheric administration, department of',
14472:'commerce parts 200— 299 iii international fishing and related activities parts 300—399 iv joint regulations united states fish and wildlife',
14473:'service, department of the interior and national marine fisheries service, national oceanic and atmospheric administration, department of commerce; endangered species',
14474:'committee regulations parts 400—499 v marine mammal commission parts 500—599 vi fishery conservation and management, national oceanic and atmospheric administration,',
14475:'department of commerce parts 600—699 475 verdate sep112014 13:10 oct 04, 2016jkt 238128po 00000frm 00486fmt 8092sfmt 8092y:\sgml\238128.xxx238128ehiers on dsk5vptvn1prod with',
14476:'cfr alphabetical list of agencies appearing in the cfr revised as of july 1, 2016 cfr title, subtitle or agency',
14477:'chapter administrative committee of the federal register 1, i administrative conference of the united states 1, iii advisory council on',
14478:'historic preservation 36, viii advocacy and outreach, office of 7, xxv afghanistan reconstruction, special inspector general for 5, lxxxiii african',
14479:'development foundation 22, xv federal acquisition regulation 48, 57 agency for international development 2, vii; 22, ii federal acquisition regulation',
14480:'48, 7 agricultural marketing service 7, i, ix, x, xi agricultural research service 7, v agriculture department 2, iv; 5,',
14481:'lxxiii advocacy and outreach, office of 7, xxv agricultural marketing service 7, i, ix, x, xi agricultural research service 7,',
14482:'v animal and plant health inspection service 7, iii; 9, i chief financial officer, office of 7, xxx commodity credit',
14483:'corporation 7, xiv economic research service 7, xxxvii energy policy and new uses, office of 2, ix; 7, xxix environmental',
14484:'quality, office of 7, xxxi farm service agency 7, vii, xviii federal acquisition regulation 48, 4 federal crop insurance corporation',
14485:'7, iv food and nutrition service 7, ii food safety and inspection service 9, iii foreign agricultural service 7, xv',
14486:'forest service 36, ii grain inspection, packers and stockyards administration 7, viii; 9, ii information resources management, office of 7,',
14487:'xxvii inspector general, office of 7, xxvi national agricultural library 7, xli national agricultural statistics service 7, xxxvi national institute',
14488:'of food and agriculture 7, xxxiv natural resources conservation service 7, vi operations, office of 7, xxviii procurement and property',
14489:'management, office of 7, xxxii rural businesscooperative service 7, xviii, xlii rural development administration 7, xlii rural housing service 7,',
14490:'xviii, xxxv rural telephone bank 7, xvi rural utilities service 7, xvii, xviii, xlii secretary of agriculture, office of 7,',
14491:'subtitle a transportation, office of 7, xxxiii world agricultural outlook board 7, xxxviii air force department 32, vii federal acquisition',
14492:'regulation supplement 48, 53 air transportation stabilization board 14, vi alcohol and tobacco tax and trade bureau 27, i alcohol,',
14493:'tobacco, firearms, and explosives, bureau of 27, ii amtrak 49, vii american battle monuments commission 36, iv american indians, office',
14494:'of the special trustee 25, vii 477 cfr title, subtitle or agency chapter animal and plant health inspection service 7,',
14495:'iii; 9, i appalachian regional commission 5, ix architectural and transportation barriers compliance board 36, xi arctic research commission 45,',
14496:'xxiii armed forces retirement home 5, xi army department 32, v engineers, corps of 33, ii; 36, iii federal acquisition',
14497:'regulation 48, 51 bilingual education and minority languages affairs, office of 34, v blind or severely disabled, committee for purchase',
14498:'from 41, 51 people who are broadcasting board of governors 22, v federal acquisition regulation 48, 19 career, technical and',
14499:'adult education, office of 34, iv census bureau 15, i centers for medicare & medicaid services 42, iv central intelligence',
14500:'agency 32, xix chemical safety and hazardous investigation board 40, vi chief financial officer, office of 7, xxx child support',
14501:'enforcement, office of 45, iii children and families, administration for 45, ii, iii, iv, x civil rights, commission on 5,',
14502:'lxviii; 45, vii civil rights, office for 34, i council of the inspectors general on integrity and efficiency 5, xcviii',
14503:'court services and offender supervision agency for the 5, lxx district of columbia coast guard 33, i; 46, i; 49,',
14504:'iv coast guard great lakes pilotage 46, iii commerce department 2, xiii; 44, iv; 50, vi census bureau 15, i',
14505:'economic analysis, bureau of 15, viii economic development administration 13, iii emergency management and assistance 44, iv federal acquisition regulation',
14506:'48, 13 foreigntrade zones board 15, iv industry and security, bureau of 15, vii international trade administration 15, iii; 19,',
14507:'iii national institute of standards and technology 15, ii national marine fisheries service 50, ii, iv national oceanic and atmospheric',
14508:'administration 15, ix; 50, ii, iii, iv, vi national telecommunications and information 15, xxiii; 47, iii, iv administration national weather',
14509:'service 15, ix patent and trademark office, united states 37, i productivity, technology and innovation, assistant 37, iv secretary for',
14510:'secretary of commerce, office of 15, subtitle a technology administration 15, xi technology policy, assistant secretary for 37, iv commercial',
14511:'space transportation 14, iii commodity credit corporation 7, xiv commodity futures trading commission 5, xli; 17, i community planning and',
14512:'development, office of assistant 24, v, vi secretary for community services, office of 45, x comptroller of the currency 12,',
14513:'i construction industry collective bargaining commission 29, ix consumer financial protection bureau 5, lxxxiv; 12, x consumer product safety commission',
14514:'5, lxxi; 16, ii copyright royalty board 37, iii corporation for national and community service 2, xxii; 45, xii, xxv',
14515:'cost accounting standards board 48, 99 council on environmental quality 40, v court services and offender supervision agency for the',
14516:'5, lxx; 28, viii district of columbia customs and border protection 19, i defense contract audit agency 32, i 478',
14517:'cfr title, subtitle or agency chapter defense department 2, xi; 5, xxvi; 32, subtitle a; 40, vii advanced research projects',
14518:'agency 32, i air force department 32, vii army department 32, v; 33, ii; 36, iii; 48, 51 defense acquisition',
14519:'regulations system 48, 2 defense intelligence agency 32, i defense logistics agency 32, i, xii; 48, 54 engineers, corps of',
14520:'33, ii; 36, iii national imagery and mapping agency 32, i navy department 32, vi; 48, 52 secretary of defense,',
14521:'office of 2, xi; 32, i defense contract audit agency 32, i defense intelligence agency 32, i defense logistics agency',
14522:'32, xii; 48, 54 defense nuclear facilities safety board 10, xvii delaware river basin commission 18, iii district of columbia,',
14523:'court services and offender supervision 5, lxx; 28, viii agency for the drug enforcement administration 21, ii eastwest foreign trade',
14524:'board 15, xiii economic analysis, bureau of 15, viii economic development administration 13, iii economic research service 7, xxxvii education,',
14525:'department of 2, xxxiv; 5, liii bilingual education and minority languages affairs, office 34, v of career, technical and adult',
14526:'education, office of 34, iv civil rights, office for 34, i educational research and improvement, office of 34, vii elementary',
14527:'and secondary education, office of 34, ii federal acquisition regulation 48, 34 postsecondary education, office of 34, vi secretary of',
14528:'education, office of 34, subtitle a special education and rehabilitative services, office of 34, iii career, technical, and adult education,',
14529:'office of 34, iv educational research and improvement, office of 34, vii election assistance commission 2, lviii; 11, ii elementary',
14530:'and secondary education, office of 34, ii emergency oil and gas guaranteed loan board 13, v emergency steel guarantee loan',
14531:'board 13, iv employee benefits security administration 29, xxv employees’ compensation appeals board 20, iv employees loyalty board 5, v',
14532:'employment and training administration 20, v employment standards administration 20, vi endangered species committee 50, iv energy, department of 2,',
14533:'ix; 5, xxiii; 10, ii, iii, x federal acquisition regulation 48, 9 federal energy regulatory commission 5, xxiv; 18, i',
14534:'property management regulations 41, 109 energy, office of 7, xxix engineers, corps of 33, ii; 36, iii engraving and printing,',
14535:'bureau of 31, vi environmental protection agency 2, xv; 5, liv; 40, i, iv, vii federal acquisition regulation 48, 15',
14536:'property management regulations 41, 115 environmental quality, office of 7, xxxi equal employment opportunity commission 5, lxii; 29, xiv equal',
14537:'opportunity, office of assistant secretary for 24, i executive office of the president 3, i environmental quality, council on 40,',
14538:'v management and budget, office of 2, subtitle a; 5, iii, lxxvii; 14, vi; 48, 99 479 cfr title, subtitle',
14539:'or agency chapter national drug control policy, office of 2, xxxvi; 21, iii national security council 32, xxi; 47, 2',
14540:'presidential documents 3 science and technology policy, office of 32, xxiv; 47, ii trade representative, office of the united states',
14541:'15, xx exportimport bank of the united states 2, xxxv; 5, lii; 12, iv family assistance, office of 45, ii',
14542:'farm credit administration 5, xxxi; 12, vi farm credit system insurance corporation 5, xxx; 12, xiv farm service agency 7,',
14543:'vii, xviii federal acquisition regulation 48, 1 federal aviation administration 14, i commercial space transportation 14, iii federal claims collection',
14544:'standards 31, ix federal communications commission 5, xxix; 47, i federal contract compliance programs, office of 41, 60 federal crop',
14545:'insurance corporation 7, iv federal deposit insurance corporation 5, xxii; 12, iii federal election commission 5, xxxvii; 11, i federal',
14546:'emergency management agency 44, i federal employees group life insurance federal acquisition 48, 21 regulation federal employees health benefits acquisition',
14547:'regulation 48, 16 federal energy regulatory commission 5, xxiv; 18, i federal financial institutions examination council 12, xi federal financing',
14548:'bank 12, viii federal highway administration 23, i, ii federal home loan mortgage corporation 1, iv federal housing enterprise oversight',
14549:'office 12, xvii federal housing finance agency 5, lxxx; 12, xii federal housing finance board 12, ix federal labor relations',
14550:'authority 5, xiv, xlix; 22, xiv federal law enforcement training center 31, vii federal management regulation 41, 102 federal maritime',
14551:'commission 46, iv federal mediation and conciliation service 29, xii federal mine safety and health review commission 5, lxxiv; 29,',
14552:'xxvii federal motor carrier safety administration 49, iii federal prison industries, inc. 28, iii federal procurement policy office 48, 99',
14553:'federal property management regulations 41, 101 federal railroad administration 49, ii federal register, administrative committee of 1, i federal register,',
14554:'office of 1, ii federal reserve system 12, ii board of governors 5, lviii federal retirement thrift investment board 5,',
14555:'vi, lxxvi federal service impasses panel 5, xiv federal trade commission 5, xlvii; 16, i federal transit administration 49, vi',
14556:'federal travel regulation system 41, subtitle f financial crimes enforcement network 31, x financial research office 12, xvi financial stability',
14557:'oversight council 12, xiii fine arts, commission on 45, xxi fiscal service 31, ii fish and wildlife service, united states',
14558:'50, i, iv food and drug administration 21, i food and nutrition service 7, ii food safety and inspection service',
14559:'9, iii foreign agricultural service 7, xv foreign assets control, office of 31, v foreign claims settlement commission of the',
14560:'united states 45, v foreign service grievance board 22, ix foreign service impasse disputes panel 22, xiv foreign service labor',
14561:'relations board 22, xiv foreigntrade zones board 15, iv 480 cfr title, subtitle or agency chapter forest service 36, ii',
14562:'general services administration 5, lvii; 41, 105 contract appeals, board of 48, 61 federal acquisition regulation 48, 5 federal management',
14563:'regulation 41, 102 federal property management regulations 41, 101 federal travel regulation system 41, subtitle f general 41, 300 payment',
14564:'from a nonfederal source for travel expenses 41, 304 payment of expenses connected with the death of certain 41, 303',
14565:'employees relocation allowances 41, 302 temporary duty tdy travel allowances 41, 301 geological survey 30, iv government accountability office 4,',
14566:'i government ethics, office of 5, xvi government national mortgage association 24, iii grain inspection, packers and stockyards administration 7,',
14567:'viii; 9, ii gulf coast ecosystem restoration council 2, lix; 40, viii harry s. truman scholarship foundation 45, xviii health',
14568:'and human services, department of 2, iii; 5, xlv; 45, subtitle a, centers for medicare & medicaid services 42, iv',
14569:'child support enforcement, office of 45, iii children and families, administration for 45, ii, iii, iv, x community services, office',
14570:'of 45, x family assistance, office of 45, ii federal acquisition regulation 48, 3 food and drug administration 21, i',
14571:'human development services, office of 45, xiii indian health service 25, v inspector general health care, office of 42, v',
14572:'public health service 42, i refugee resettlement, office of 45, iv homeland security, department of 2, xxx; 5, xxxvi; 6,',
14573:'i; 8, i coast guard 33, i; 46, i; 49, iv coast guard great lakes pilotage 46, iii customs and',
14574:'border protection 19, i federal emergency management agency 44, i human resources management and labor relations 5, xcvii systems immigration',
14575:'and customs enforcement bureau 19, iv transportation security administration 49, xii hope for homeowners program, board of directors of 24,',
14576:'xxiv housing and urban development, department of 2, xxiv; 5, lxv; 24, subtitle b community planning and development, office of',
14577:'assistant 24, v, vi secretary for equal opportunity, office of assistant secretary for 24, i federal acquisition regulation 48, 24',
14578:'federal housing enterprise oversight, office of 12, xvii government national mortgage association 24, iii housing—federal housing commissioner, office of 24,',
14579:'ii, viii, x, xx assistant secretary for housing, office of, and multifamily housing assistance 24, iv restructuring, office of inspector',
14580:'general, office of 24, xii public and indian housing, office of assistant secretary for 24, ix secretary, office of 24,',
14581:'subtitle a, vii housing—federal housing commissioner, office of assistant 24, ii, viii, x, xx secretary for housing, office of, and',
14582:'multifamily housing assistance 24, iv restructuring, office of human development services, office of 45, xiii immigration and customs enforcement bureau',
14583:'19, iv immigration review, executive office for 8, v 481 cfr title, subtitle or agency chapter independent counsel, office of',
14584:'28, vii independent counsel, offices of 28, vi indian affairs, bureau of 25, i, v indian affairs, office of the',
14585:'assistant secretary 25, vi indian arts and crafts board 25, ii indian health service 25, v industry and security, bureau',
14586:'of 15, vii information resources management, office of 7, xxvii information security oversight office, national archives and 32, xx records',
14587:'administration inspector general agriculture department 7, xxvi health and human services department 42, v housing and urban development department 24,',
14588:'xii, xv institute of peace, united states 22, xvii interamerican foundation 5, lxiii; 22, x interior department 2, xiv american',
14589:'indians, office of the special trustee 25, vii endangered species committee 50, iv federal acquisition regulation 48, 14 federal property',
14590:'management regulations system 41, 114 fish and wildlife service, united states 50, i, iv geological survey 30, iv indian affairs,',
14591:'bureau of 25, i, v indian affairs, office of the assistant secretary 25, vi indian arts and crafts board 25,',
14592:'ii land management, bureau of 43, ii national indian gaming commission 25, iii national park service 36, i natural resource',
14593:'revenue, office of 30, xii ocean energy management, bureau of 30, v reclamation, bureau of 43, i safety and enforcement',
14594:'bureau, bureau of 30, ii secretary of the interior, office of 2, xiv; 43, subtitle a surface mining reclamation and',
14595:'enforcement, office of 30, vii internal revenue service 26, i international boundary and water commission, united states 22, xi and',
14596:'mexico, united states section international development, united states agency for 22, ii federal acquisition regulation 48, 7 international development cooperation',
14597:'agency, united 22, xii states international joint commission, united states and canada 22, iv international organizations employees loyalty board 5,',
14598:'v international trade administration 15, iii; 19, iii international trade commission, united states 19, ii interstate commerce commission 5, xl',
14599:'investment security, office of 31, viii james madison memorial fellowship foundation 45, xxiv japan–united states friendship commission 22, xvi joint',
14600:'board for the enrollment of actuaries 20, viii justice department 2, xxviii; 5, xxviii; 28, i, xi; 40, iv alcohol,',
14601:'tobacco, firearms, and explosives, bureau of 27, ii drug enforcement administration 21, ii federal acquisition regulation 48, 28 federal claims',
14602:'collection standards 31, ix federal prison industries, inc. 28, iii foreign claims settlement commission of the united 45, v states',
14603:'immigration review, executive office for 8, v independent counsel, offices of 28, vi prisons, bureau of 28, v property management',
14604:'regulations 41, 128 labor department 2, xxix; 5, xlii employee benefits security administration 29, xxv employees’ compensation appeals board 20,',
14605:'iv 482 cfr title, subtitle or agency chapter employment and training administration 20, v employment standards administration 20, vi federal',
14606:'acquisition regulation 48, 29 federal contract compliance programs, office of 41, 60 federal procurement regulations system 41, 50 labormanagement standards,',
14607:'office of 29, ii, iv mine safety and health administration 30, i occupational safety and health administration 29, xvii public',
14608:'contracts 41, 50 secretary of labor, office of 29, subtitle a veterans’ employment and training service, office of the 41,',
14609:'61; 20, ix assistant secretary for wage and hour division 29, v workers’ compensation programs, office of 20, i, vii',
14610:'labormanagement standards, office of 29, ii, iv land management, bureau of 43, ii legal services corporation 45, xvi library of',
14611:'congress 36, vii copyright royalty board 37, iii u.s. copyright office 37, ii local television loan guarantee board 7, xx',
14612:'management and budget, office of 5, iii, lxxvii; 14, vi; 48, 99 marine mammal commission 50, v maritime administration 46,',
14613:'ii merit systems protection board 5, ii, lxiv micronesian status negotiations, office for 32, xxvii military compensation and retirement modernization',
14614:'5, xcix commission millennium challenge corporation 22, xiii mine safety and health administration 30, i minority business development agency 15,',
14615:'xiv miscellaneous agencies 1, iv monetary offices 31, i morris k. udall scholarship and excellence in national 36, xvi environmental',
14616:'policy foundation museum and library services, institute of 2, xxxi national aeronautics and space administration 2, xviii; 5, lix; 14,',
14617:'v federal acquisition regulation 48, 18 national agricultural library 7, xli national agricultural statistics service 7, xxxvi national and community',
14618:'service, corporation for 2, xxii; 45, xii, xxv national archives and records administration 2, xxvi; 5, lxvi; 36, xii information',
14619:'security oversight office 32, xx national capital planning commission 1, iv national commission for employment policy 1, iv national commission',
14620:'on libraries and information science 45, xvii national council on disability 5, c; 34, xii national counterintelligence center 32, xviii',
14621:'national credit union administration 5, lxxxvi; 12, vii national crime prevention and privacy compact council 28, ix national drug control',
14622:'policy, office of 2, xxxvi; 21, iii national endowment for the arts 2, xxxii national endowment for the humanities 2,',
14623:'xxxiii national foundation on the arts and the humanities 45, xi national geospatialintelligence agency 32, i national highway traffic safety',
14624:'administration 23, ii, iii; 47, vi; 49, v national imagery and mapping agency 32, i national indian gaming commission 25,',
14625:'iii national institute of food and agriculture 7, xxxiv national institute of standards and technology 15, ii national intelligence, office',
14626:'of director of 5, iv; 32, xvii national labor relations board 5, lxi; 29, i national marine fisheries service 50,',
14627:'ii, iv national mediation board 29, x national oceanic and atmospheric administration 15, ix; 50, ii, iii, iv, vi 483',
14628:'cfr title, subtitle or agency chapter national park service 36, i national railroad adjustment board 29, iii national railroad passenger',
14629:'corporation amtrak 49, vii national science foundation 2, xxv; 5, xliii; 45, vi federal acquisition regulation 48, 25 national security',
14630:'council 32, xxi national security council and office of science and 47, ii technology policy national telecommunications and information 15,',
14631:'xxiii; 47, iii, iv administration national transportation safety board 49, viii natural resources conservation service 7, vi natural resource revenue,',
14632:'office of 30, xii navajo and hopi indian relocation, office of 25, iv navy department 32, vi federal acquisition regulation',
14633:'48, 52 neighborhood reinvestment corporation 24, xxv northeast interstate lowlevel radioactive waste 10, xviii commission nuclear regulatory commission 2, xx;',
14634:'5, xlviii; 10, i federal acquisition regulation 48, 20 occupational safety and health administration 29, xvii occupational safety and health',
14635:'review commission 29, xx ocean energy management, bureau of 30, v oklahoma city national memorial trust 36, xv operations office',
14636:'7, xxviii overseas private investment corporation 5, xxxiii; 22, vii patent and trademark office, united states 37, i payment from',
14637:'a nonfederal source for travel expenses 41, 304 payment of expenses connected with the death of certain 41, 303 employees',
14638:'peace corps 2, xxxvii; 22, iii pennsylvania avenue development corporation 36, ix pension benefit guaranty corporation 29, xl personnel management,',
14639:'office of 5, i, xxxv; 5, iv; 45, viii human resources management and labor relations 5, xcvii systems, department of',
14640:'homeland security federal acquisition regulation 48, 17 federal employees group life insurance federal 48, 21 acquisition regulation federal employees health',
14641:'benefits acquisition regulation 48, 16 pipeline and hazardous materials safety administration 49, i postal regulatory commission 5, xlvi; 39, iii',
14642:'postal service, united states 5, lx; 39, i postsecondary education, office of 34, vi president’s commission on white house fellowships',
14643:'1, iv presidential documents 3 presidio trust 36, x prisons, bureau of 28, v privacy and civil liberties oversight board',
14644:'6, x procurement and property management, office of 7, xxxii productivity, technology and innovation, assistant 37, iv secretary public contracts,',
14645:'department of labor 41, 50 public and indian housing, office of assistant secretary for 24, ix public health service 42,',
14646:'i railroad retirement board 20, ii reclamation, bureau of 43, i refugee resettlement, office of 45, iv relocation allowances 41,',
14647:'302 research and innovative technology administration 49, xi rural businesscooperative service 7, xviii, xlii rural development administration 7, xlii rural',
14648:'housing service 7, xviii, xxxv rural telephone bank 7, xvi rural utilities service 7, xvii, xviii, xlii 484 cfr title,',
14649:'subtitle or agency chapter safety and environmental enforcement, bureau of 30, ii saint lawrence seaway development corporation 33, iv science',
14650:'and technology policy, office of 32, xxiv science and technology policy, office of, and national 47, ii security council secret',
14651:'service 31, iv securities and exchange commission 5, xxxiv; 17, ii selective service system 32, xvi small business administration 2,',
14652:'xxvii; 13, i smithsonian institution 36, v social security administration 2, xxiii; 20, iii; 48, 23 soldiers’ and airmen’s home,',
14653:'united states 5, xi special counsel, office of 5, viii special education and rehabilitative services, office of 34, iii state',
14654:'department 2, vi; 22, i; 28, xi federal acquisition regulation 48, 6 surface mining reclamation and enforcement, office of 30,',
14655:'vii surface transportation board 49, x susquehanna river basin commission 18, viii technology administration 15, xi technology policy, assistant secretary',
14656:'for 37, iv tennessee valley authority 5, lxix; 18, xiii thrift supervision office, department of the treasury 12, v trade',
14657:'representative, united states, office of 15, xx transportation, department of 2, xii; 5, l commercial space transportation 14, iii contract',
14658:'appeals, board of 48, 63 emergency management and assistance 44, iv federal acquisition regulation 48, 12 federal aviation administration 14,',
14659:'i federal highway administration 23, i, ii federal motor carrier safety administration 49, iii federal railroad administration 49, ii federal',
14660:'transit administration 49, vi maritime administration 46, ii national highway traffic safety administration 23, ii, iii; 47, iv; 49, v',
14661:'pipeline and hazardous materials safety administration 49, i saint lawrence seaway development corporation 33, iv secretary of transportation, office of',
14662:'14, ii; 49, subtitle a transportation statistics bureau 49, xi transportation, office of 7, xxxiii transportation security administration 49, xii',
14663:'transportation statistics bureau 49, xi travel allowances, temporary duty tdy 41, 301 treasury department 2, x;5, xxi; 12, xv; 17,',
14664:'iv; 31, ix alcohol and tobacco tax and trade bureau 27, i community development financial institutions fund 12, xviii comptroller',
14665:'of the currency 12, i customs and border protection 19, i engraving and printing, bureau of 31, vi federal acquisition',
14666:'regulation 48, 10 federal claims collection standards 31, ix federal law enforcement training center 31, vii financial crimes enforcement network',
14667:'31, x fiscal service 31, ii foreign assets control, office of 31, v internal revenue service 26, i investment security,',
14668:'office of 31, viii monetary offices 31, i secret service 31, iv secretary of the treasury, office of 31, subtitle',
14669:'a thrift supervision, office of 12, v truman, harry s. scholarship foundation 45, xviii united states and canada, international joint',
14670:'commission 22, iv united states and mexico, international boundary and water 22, xi commission, united states section 485 cfr title,',
14671:'subtitle or agency chapter u.s. copyright office 37, ii utah reclamation mitigation and conservation commission 43, iii veterans affairs department',
14672:'2, viii; 38, i federal acquisition regulation 48, 8 veterans’ employment and training service, office of the 41, 61; 20,',
14673:'ix assistant secretary for vice president of the united states, office of 32, xxviii wage and hour division 29, v',
14674:'water resources council 18, vi workers’ compensation programs, office of 20, i, vii world agricultural outlook board 7, xxxviii 486',
14675:'list of cfr sections affected all changes in this volume of the code of federal regulations cfr that were made',
14676:'by documents published in the federal register since january 1, 2011 are enumerated in the following list. entries indicate the',
14677:'nature of the changes effected. page numbers refer to federal register pages. the user should consult the entries for chapters,',
14678:'parts and subparts as well as sections for revisions. for changes to this volume of the cfr prior to this',
14679:'listing, consult the annual edition of the monthly list of cfr sections affected lsa. the lsa is available at www.fdsys.gov.',
14680:'for changes to this volume of the cfr prior to 2001, see the ‘‘list of cfr sections affected, 1949–1963, 1964–1972,',
14681:'1973–1985, and 1986–2000’’ published in 11 separate volumes. the ‘‘list of cfr sections affected 1986–2000’’ is available at www.fdsys.gov. 2011',
14682:'31 cfr 76 fr page subtitle a 1.26 g6iia amended 4817 1.36 e and f revised 4817 c1viii table, g1viii',
14683:'table and m1viii table amended 70644 g1i table amended 44802 1.20—1.36 subpart c appendix e revised 62298 10 authority citation',
14684:'revised; eff. 8–2–11 32300 10.0 revised; eff. 8–2–11 32300 10.1 revised; eff. 8–2–11 32300 10.2 a4, 5 and b revised;',
14685:'a8 added; eff. 8–2–11 32300 10.3 f through i redesignated as g through j; new f added; d3, e3 and',
14686:'new j revised; eff. 8–2–11 32300 10.4 revised; eff. 8–2–11 32301 10.5 revised; eff. 8–2–11 32302 g correctly revised 49650',
14687:'10.6 revised; eff. 8–2–11 32302 10.7 c1viii and e removed; f and g redesignated as new e and f; heading,',
14688:'c2, d and new e and f revised; eff. 8–2– 11 32305 10.8 revised; eff. 8–2–11 32306 10.9 added; eff.',
14689:'8–2–11 32306 10.20 b and c redesignated as a3 and b and revised; new c added; eff. 8–2–11 32307 31',
14690:'cfr—continued 76 fr page subtitle a—continued 10.25 c2 and e revised; eff. 8–2– 11 32307 10.30 a1 and e revised;',
14691:'eff. 8–2– 11 32307 10.34 a added; f redesignated as e and revised; eff. 8–2–11 32307 10.36 b redesignated as',
14692:'c and revised; new b added; eff. 8–2– 11 32308 10.38 revised; eff. 8–2–11 32308 10.50 d and e redesignated',
14693:'as e and f; new d added; b1 and new f revised; eff. 8–2–11 32308 10.51 a16, 17 and 18',
14694:'added; b revised; eff. 8–2–11 32308 10.53 revised; eff. 8–2–11 32308 10.60 a, b and d revised; eff. 8– 2–11',
14695:'32309 a and b correctly revised 49650 10.61 a, b2 and c revised; eff. 8–2–11 32309 10.62 revised; eff. 8–2–11',
14696:'32309 10.63 c and f revised; eff. 8–2– 11 32309 10.64 a revised; f added; eff. 8–2– 11 32309 10.65',
14697:'a and c revised; eff. 8–2– 11 32309 10.66 revised; eff. 8–2–11 32309 10.69 revised; eff. 8–2–11 32310 a correctly',
14698:'revised 49650 10.72 a3iva, d1 and g revised; eff. 8–2–11 32310 487 31 cfr 7–1–16 edition 31 cfr—continued 2013 76',
14699:'fr page no regulations published subtitle a—continued 10.76 c and e revised; eff. 8–2– 11 32310 2014 10.77 revised; eff.',
14700:'8–2–11 32310 31 cfr 79 fr 10.78 c and d revised; eff. 8–2– page 11 32310 subtitle a 10.79 revised;',
14701:'eff. 8–2–11 32310 1.36 c1vii table amended 12944 10.80 revised; eff. 8–2–11 32311 10.1 a1 and d revised 33692 10.81',
14702:'revised; eff. 8–2–11 32311 10.3 a, b, g and j revised 33693 10.82 a, c introductory text, 3 10.22 b',
14703:'and c revised 33693 and d through h revised; eff. 10.31 revised 33693 8–2–11 32311 10.35 revised 33693 10.36 revised',
14704:'33693 10.90 second b redesignated as 10.37 revised 33693 c; a and new c revised; eff. 10.81 revised 33694 8–2–11',
14705:'32311 10.82 a, b introductory text a61 correctly revised 49650 and c through h revised; 31 revised 61049 b5 added',
14706:'33694 10.91 revised 33695 2012 34 added; interim 48053 34.302 heading revised; e amend 31 cfr 77 fr ed; interim',
14707:'61238 page chapter i subtitle a 100.5—100.9 subpart b revised; 1.36 c1ii table correctly interim 30725 amended 59548 1.36 g1i',
14708:'through xiii redes 2015 ignated as g1ii through xiv; new g1i added 1633 31 cfr 80 fr page g1viii table',
14709:'corrected 9847 revised 28479 subtitle a 29 authority citation revised 64225 1.36 g1vii table amended 13765 33 policy statement 78131',
14710:'29.301—29.353 subpart c re 34 revised 77243 vised 64225 50 policy statement 6656 33 added 11715 chapter i 2016 149',
14711:'added; eff. 72312 37558 150 added; eff. 72012 29893 regulations published from january 1, 2016, through july 1, 2016 31',
14712:'cfr 81 fr page subtitle a 0 added; interim 8403 æ 488',