§1.408-8 for the distribution rules applicable to individual retirement plans and see §1.408A-6 for the distribution rules applicable to Roth IRAs under section 408A. Under section 457(d)(2), certain deferred compensation plans for employees of tax exempt organizations or state and local government employees are subject to

district engineer may, after issuing a public notice and providing a 30-day opportunity for public comment, set (issue) a schedule for the daily lockage of recreational vessels. Recreational vessels are pleasure boats such a row, sail, or motor boats used for recreational purposes. Commercial vessels include licensed commercial passenger vessels operating on a published schedule or regularly operating in the “for hire” trade. Any recreational schedule shall provide for a minimum of one scheduled

informant; or (5) Reveal investigatory records or information compiled for law enforcement purposes that would permit interference with law enforcement proceedings or would disclose investigative techniques and procedures, the effectiveness of which could thereby be impaired. (b) Assertion of privileges. Any applicable privilege or protection under law may be asserted in response to a request or

, energy, or federalism impacts that might result from adopting the proposals in this document. The most helpful comments reference a specific portion of the proposal, explain the reason for any recommended change, and include supporting data. To ensure the docket does not contain duplicate comments, commenters should send only one copy of written comments, or if comments are filed electronically, commenters should submit only one time.

) relating to exclusion from gross income of certain prizes and awards. For definitions, see §1.117-3. (b) Exclusion of amounts received to cover expenses. (1) Subject to the limitations provided in subparagraph (2) of this paragraph, any amount received by an individual to cover expenses for travel

§1.367(a)-1T(b)(4) for additional rules on the character, source, and adjustments relating to gain recognized under section 367(a). (e) Example. The following example illustrates the rules of this section: Example. (i)

Special rules—(i) Life estates. In the case of section 188 property held by one person for life with the remainder to another person, the amortization deduction under section 188(a) shall be computed as if the life tenant were the absolute owner of the property and shall be allowable to the life tenant during his life. (ii) Certain corporate acquistions. If the assets of a

pears actually will be used for one or more of the aforesaid purposes. [70 FR 59625, Oct. 13, 2005, as amended at 71 FR 7676, Feb. 14, 2006]

One of three dispositions will be made of an application for review of a discharge: (a) The application may be rejected for reason of: (1) Absence of jurisdiction; (2) Previous review on the same evidence; or (b) The application may be withdrawn by the applicant; or (c) The application may be accepted and

transmitter may relay the demodulated incoming signals from one or more receivers. [51 FR 4602, Feb. 6, 1986, as amended at 60 FR 55483, Nov. 1, 1995]

(a) To apply for designation as an MSFW youth program grantee, entities must respond to an SGA by submitting a plan that meets the requirements of WIA section 167(c)(2) and describes a two-year strategy for meeting the needs of eligible MSFW youth in the service area the entity seeks to serve. (b) The designation process is conducted competitively (subject to

(a) This section applies to each pilot assigned during any 30 consecutive days to more than one type of flight crew. (b) The flight time limitations for a pilot who is scheduled for duty aloft for more than 20 hours in two-pilot crews in 30 consecutive days, or whose assignment in such a crew is interrupted more than once in any 30 consecutive days by assignment to a crew of two or more pilots and an additional flight crewmember, are

Services shall carry out, or contract with a private entity to carry out, a study that examines methods to create efficient reimbursement incentives for improving health care quality in Federally qualified health centers, rural health clinics, and free clinics. (2) ReportNot later than 2 years after February 17, 2009, the Secretary of Health and Human Services shall submit to the appropriate committees of jurisdiction of the House of Representatives

(a) Where observer coverage is not otherwise required by other regulations or relevant RFMO conservation and management measures, NMFS may select for at-sea observer coverage any vessel that has been issued a high seas fishing permit. A vessel so selected by NMFS must carry an observer when directed to do so. (b) NMFS will contact a vessel owner, in writing, when his or her vessel is selected for observer coverage under this section

conform to the following specifications and shall be free from impurities other than those named to the extent that such impurities may be avoided by good manufacturing practice: (1) Water-insoluble matter, not more than 0.02 percent. (2) pH (30 percent solution weight to volume at 25 °C), not less than 4.7 and not more than 5.8. (3) Arsenic (as As), not more than 3 parts per million.

(a) Identity. (1) The color additive FD&C Red No. 40 is principally the disodium salt of 6-hydroxy-5-[(2-methoxy-5-methyl-4-sulfophenyl)azo]-2-naphthalenesulfonic acid. (2) Color additive mixtures for food use (including dietary supplements) made with FD&C Red No. 40 may contain only those diluents that are suitable and that are listed in part 73 of

isolated as the sodium salt. (2) Color additive mixtures for drug use made with D&C Red No. 33 may contain only those diluents that are suitable and that are listed in part 73 of this chapter as safe for use in color additive mixtures for coloring drugs. (b) Specifications. D&C Red No. 33 shall conform to the following specifications and shall be free from impurities other than those named

Railroad Retirement Act as defined in §255.12 of this part. Since this is not a waiver of the overpayment, the Board is free to recover the overpayment from the widow at a later date, for example, if an accrual of benefits should become payable, or if it determines that such recovery would not be against the purpose of the Railroad Retirement Act.

Conference may provide for free distribution of copies to members of the bar of each court and to other interested persons. (b) Each court, except the Supreme Court, that is authorized to prescribe rules of the conduct of such court's business under section 2071 of this title shall appoint an advisory committee for the study of the rules of practice and internal operating

on the failure of the mortgagor to meet this occupancy requirement; (2) Without regard to any requirement that the mortgagor has paid on account of the property a prescribed percentage of the appraised value of the property; or (3) Without regard to any requirement that the mortgagor certify that the mortgaged property is free and clear of all liens other than the mortgage offered for insurance and that there will not be any

(a) Except as allowed by paragraph (d) of this section, each vessel constructed of wood certificated to operate on a limited coastwise route in cold water must either: (1) Be provided with inflatable buoyant apparatus of an aggregate capacity that will accommodate at least 67% of the total number of persons permitted on board; or (2) Meet either the standards for collision bulkheads in

, listeriosis, or inflammatory condition including pneumonia, enteritis, and peritonitis may be set apart and held for treatment under supervision of a Program employee or official designated by the area supervisor. The U.S. Condemned identification tag will be removed by a Program employee following treatment under such supervision if the animal is found to be free from any such disease. (c) Livestock previously affected with listeriosis, including those released for