80 FR 47430 - Guidance Under Section 529A: Qualifies ABLE Programs; Correction

DEPARTMENT OF THE TREASURY
Internal Revenue Service

Federal Register Volume 80, Issue 152 (August 7, 2015)

Page Range		47430-47430
FR Document		2015-19369

This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG-102837-15) that was published in the Federal Register on Monday, June 22, 2015 (80 FR 35602). The proposed regulations under section 529A of the Internal Revenue Code that provide guidance regarding programs under The Stephen Beck, Jr., Achieving a Better Life Experience Act of 2014.

Federal Register, Volume 80 Issue 152 (Friday, August 7, 2015)

[Federal Register Volume 80, Number 152 (Friday, August 7, 2015)]
[Proposed Rules]
[Page 47430]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2015-19369]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 25, 26, and 301

[REG-102837-15]
RIN 1545-BM68


Guidance Under Section 529A: Qualifies ABLE Programs; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to a notice of proposed rulemaking and notice of 
public hearing.

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SUMMARY: This document contains corrections to a notice of proposed 
rulemaking and notice of public hearing (REG-102837-15) that was 
published in the Federal Register on Monday, June 22, 2015 (80 FR 
35602). The proposed regulations under section 529A of the Internal 
Revenue Code that provide guidance regarding programs under The Stephen 
Beck, Jr., Achieving a Better Life Experience Act of 2014.

DATES: Written or electronic comments and request for a public hearing 
for the notice of proposed rulemaking at 80 FR 35602, June 22, 2015, 
are still being accepted and must be received by September 21, 2015.

FOR FURTHER INFORMATION CONTACT: Taina Edlund or Terri Harris at (202) 
317-4541, or Sean Barnett (202) 317-5800, or Theresa Melchiorre (202) 
317-4643 (not a toll-free number).

SUPPLEMENTARY INFORMATION: 

Background

    The notice of proposed rulemaking that is subject of this document 
is under section 529A of the Internal Revenue Code.

Need for Correction

    As published, the notice of proposed rulemaking and notice of 
public hearing (REG-102837-15) contains errors that may prove to be 
misleading and are in need of clarification.

Correction of Publication

    Accordingly, the notice of proposed rulemaking and notice of public 
hearing (REG-102837-15) that are subject to FR Doc. 2015-15280 are 
corrected as follows:
    1. On page 35603, in the preamble, second column, twelfth line, the 
language ``Section 529(d)(2) provides that the'' is corrected to read 
``Section 529A(d)(2) provides that the.''
    2. On page 35603, in the preamble, second column, nineteenth line, 
the language ``529(d)(3) requires qualified ABLE'' is corrected to read 
``529A(d)(3) requires qualified ABLE.''
    3. On page 35606, in the preamble, first column, second line from 
the bottom of the first paragraph, the language ``meaning of Sec.  
1.529A-1(b)(9)(A) or'' is corrected to read ``meaning of Sec.  1.529A-1 
(b)(9)(i).''


Sec.  1.529A-1  [Corrected]

    4. On page 35612, second column, second and third line from the 
bottom of paragraph (b)(16), the language ``within the meaning of Sec.  
1.529-1(b)(9)(A) or Sec.  1.529-2(e)(1)(i) are not qualified'' is 
corrected to read ``within the meaning of Sec.  1.529A-1(b)(9)(i) or 
Sec.  1.529A-2(e)(1)(i) are not qualified.''


Sec.  1.529A-7  [Corrected]

    5. On page 35619, third column, paragraph (a)(5)(iii) the language 
``furnished though a Web site posting and'' is corrected to read 
``furnished through a Web site posting and.''

Martin V. Franks,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2015-19369 Filed 8-6-15; 8:45 am]
 BILLING CODE 4830-01-P

47430 Federal Register / Vol. 80, No. 152 / Friday, August 7, 2015 / Proposed Rules

any ‘‘[t]rade secret or any commercial or public comments that it receives on or Correction of Publication
financial information which is . . . before September 3, 2015. For Accordingly, the notice of proposed
privileged or confidential,’’ as discussed information on the Commission’s rulemaking and notice of public hearing
in Section 6(f) of the FTC Act, 15 U.S.C. privacy policy, including routine uses (REG–102837–15) that are subject to FR
46(f), and FTC Rule 4.10(a)(2), 16 CFR permitted by the Privacy Act, see Doc. 2015–15280 are corrected as
4.10(a)(2). In particular, do not include http://www.ftc.gov/ftc/privacy.htm. follows:
competitively sensitive information By direction of the Commission. 1. On page 35603, in the preamble,
such as costs, sales statistics,
Donald S. Clark, second column, twelfth line, the
inventories, formulas, patterns, devices,
Secretary. language ‘‘Section 529(d)(2) provides
manufacturing processes, or customer
[FR Doc. 2015–19425 Filed 8–6–15; 8:45 am] that the’’ is corrected to read ‘‘Section
names.
If you want the Commission to give BILLING CODE 6750–01–P
529A(d)(2) provides that the.’’
your comment confidential treatment, 2. On page 35603, in the preamble,
you must file it in paper form, with a second column, nineteenth line, the
request for confidential treatment, and language ‘‘529(d)(3) requires qualified
DEPARTMENT OF THE TREASURY ABLE’’ is corrected to read ‘‘529A(d)(3)
follow the procedure explained in FTC
Rule 4.9(c), 16 CFR 4.9(c).5 Your requires qualified ABLE.’’
Internal Revenue Service
comment will be kept confidential only 3. On page 35606, in the preamble,
if the FTC General Counsel, in his or her first column, second line from the
26 CFR Parts 1, 25, 26, and 301
sole discretion, grants your request in bottom of the first paragraph, the
accordance with the law and the public [REG–102837–15] language ‘‘meaning of § 1.529A–
interest. 1(b)(9)(A) or’’ is corrected to read
Postal mail addressed to the RIN 1545–BM68 ‘‘meaning of § 1.529A–1 (b)(9)(i).’’
Commission is subject to delay due to § 1.529A–1 [Corrected]
heightened security screening. As a Guidance Under Section 529A:
result, we encourage you to submit your Qualifies ABLE Programs; Correction 4. On page 35612, second column,
comments online. To make sure that the second and third line from the bottom
AGENCY: Internal Revenue Service (IRS), of paragraph (b)(16), the language
Commission considers your online Treasury.
comment, you must file it at http:// ‘‘within the meaning of § 1.529–
ACTION: Correction to a notice of 1(b)(9)(A) or § 1.529–2(e)(1)(i) are not
ftcpublic.commentworks.com/ftc/
proposed rulemaking and notice of qualified’’ is corrected to read ‘‘within
riyocoppaconsent, by following the
public hearing. the meaning of § 1.529A–1(b)(9)(i) or
instructions on the web-based form. If
this Notice appears at http:// § 1.529A–2(e)(1)(i) are not qualified.’’
SUMMARY: This document contains
www.regulations.gov/#!home, you also corrections to a notice of proposed § 1.529A–7 [Corrected]
may file a comment through that Web rulemaking and notice of public hearing 5. On page 35619, third column,
site. (REG–102837–15) that was published in
If you file your comment on paper, paragraph (a)(5)(iii) the language
the Federal Register on Monday, June ‘‘furnished though a Web site posting
write ‘‘Jest8 Limited (Trading as Riyo) 22, 2015 (80 FR 35602). The proposed
Application for Parental Consent and’’ is corrected to read ‘‘furnished
regulations under section 529A of the through a Web site posting and.’’
Method, Project No. P–155405’’ on your Internal Revenue Code that provide
comment and on the envelope, and mail guidance regarding programs under The Martin V. Franks,
your comment to the following address: Stephen Beck, Jr., Achieving a Better Chief, Publications and Regulations Branch,
Federal Trade Commission, Office of the Life Experience Act of 2014. Legal Processing Division, Associate Chief
Secretary, 600 Pennsylvania Avenue Counsel (Procedure and Administration).
NW., Suite CC–5610 (Annex E), DATES: Written or electronic comments
[FR Doc. 2015–19369 Filed 8–6–15; 8:45 am]
Washington, DC 20580, or deliver your and request for a public hearing for the
BILLING CODE 4830–01–P
comment to the following address: notice of proposed rulemaking at 80 FR
Federal Trade Commission, Office of the 35602, June 22, 2015, are still being
Secretary, Constitution Center, 400 7th accepted and must be received by
September 21, 2015. ENVIRONMENTAL PROTECTION
Street SW., 5th Floor, Suite 5610 AGENCY
(Annex E), Washington, DC 20024. If FOR FURTHER INFORMATION CONTACT:
possible, submit your paper comment to Taina Edlund or Terri Harris at (202) 40 CFR Parts 123, 131, 233, 501
the Commission by courier or overnight 317–4541, or Sean Barnett (202) 317–
service. 5800, or Theresa Melchiorre (202) 317– [EPA–HQ–OW–2014–0461; FRL–9930–57–
Visit the Commission Web site at 4643 (not a toll-free number). OW]
http://www.ftc.gov to read this Notice SUPPLEMENTARY INFORMATION: Revised Interpretation of Clean Water
and the news release describing it. The Act Tribal Provision
FTC Act and other laws that the Background
Commission administers permit the The notice of proposed rulemaking AGENCY: Environmental Protection
collection of public comments to that is subject of this document is under Agency (EPA).
consider and use in this proceeding as section 529A of the Internal Revenue ACTION: Proposed interpretive rule;
rmajette on DSK2TPTVN1PROD with PROPOSALS

appropriate. The Commission will Code. request for comments.
consider all timely and responsive
Need for Correction SUMMARY: Waters on the majority of
5 Inparticular, the written request for confidential As published, the notice of proposed Indian reservations do not have water
treatment that accompanies the comment must rulemaking and notice of public hearing quality standards under the Clean Water
include the factual and legal basis for the request,
and must identify the specific portions of the
(REG–102837–15) contains errors that Act to protect human health and the
comment to be withheld from the public record. See may prove to be misleading and are in environment. Only 40 of over 300
FTC Rule 4.9(c), 16 CFR 4.9(c). need of clarification. federally recognized tribes with

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Document Created: 2015-12-15 10:56:18
Document Modified: 2015-12-15 10:56:18

Category		Regulatory Information
Collection		Federal Register
sudoc Class		AE 2.7: GS 4.107: AE 2.106:
Publisher		Office of the Federal Register, National Archives and Records Administration
Section		Proposed Rules
Action		Correction to a notice of proposed rulemaking and notice of public hearing.
Dates		Written or electronic comments and request for a public hearing for the notice of proposed rulemaking at 80 FR 35602, June 22, 2015, are still being accepted and must be received by September 21, 2015.
Contact		Taina Edlund or Terri Harris at (202) 317-4541, or Sean Barnett (202) 317-5800, or Theresa Melchiorre (202) 317-4643 (not a toll-free number).
FR Citation		80 FR 47430
RIN Number		1545-BM68
CFR Citation		26 CFR 1 26 CFR 25 26 CFR 26 26 CFR 301

80 FR 47430 - Guidance Under Section 529A: Qualifies ABLE Programs; Correction

DEPARTMENT OF THE TREASURYInternal Revenue Service

Federal Register Volume 80, Issue 152 (August 7, 2015)

DEPARTMENT OF THE TREASURY
Internal Revenue Service