81 FR 26692 - Financial Assistance and Social Services Programs; Burial Assistance

DEPARTMENT OF THE INTERIOR
Bureau of Indian Affairs

Federal Register Volume 81, Issue 86 (May 4, 2016)

Page Range		26692-26693
FR Document		2016-10409

The Bureau of Indian Affairs (BIA) is confirming the interim final rule published on March 1, 2016, extending the deadline for filing an application for burial assistance to 180 days to address hardships resulting from the current short timeframe. The Department of the Interior (Department) did not receive any significant adverse comments during the public comment period on the interim final rule, and therefore confirms the rule without change.

Federal Register, Volume 81 Issue 86 (Wednesday, May 4, 2016)

[Federal Register Volume 81, Number 86 (Wednesday, May 4, 2016)]
[Rules and Regulations]
[Pages 26692-26693]
From the Federal Register Online  [www.thefederalregister.org]
[FR Doc No: 2016-10409]


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DEPARTMENT OF THE INTERIOR

Bureau of Indian Affairs

[167A2100DD/AAKC001030/A0A501010.999900 253G]

25 CFR Part 20

RIN 1076-AF29


Financial Assistance and Social Services Programs; Burial 
Assistance

AGENCY: Bureau of Indian Affairs, Interior.

ACTION: Final rule; confirmation.

-----------------------------------------------------------------------

SUMMARY: The Bureau of Indian Affairs (BIA) is confirming the interim 
final rule published on March 1, 2016, extending the deadline for 
filing an application for burial assistance to 180 days to address 
hardships resulting from the current short timeframe. The Department of 
the Interior (Department) did not receive any significant adverse 
comments during the public comment period on the interim final rule, 
and

[[Page 26693]]

therefore confirms the rule without change.

DATES: Effective May 4, 2016.

FOR FURTHER INFORMATION CONTACT: Elizabeth Appel, Director, Office of 
Regulatory Affairs and Collaborative Action, Office of the Assistant 
Secretary--Indian Affairs; telephone (202) 273-4680, 
[email protected].

SUPPLEMENTARY INFORMATION: On March 1, 2016, the Department published 
an interim final rule (81 FR 10475) to extend the deadline by which a 
relative of a deceased Indian can apply for burial assistance for the 
deceased Indian from 30 days following death to 180 days following 
death.
    The Department received three comments on the rule, all of which 
were supportive of the rule. None of the comments requested changes to 
the rule. Consequently, the Department did not make any change to the 
interim final rule as a result of this comment. For these reasons, the 
Department confirms the interim rule published March 1, 2016 (81 FR 
10475), as final without change.

    Dated: April 26, 2016.
Lawrence S. Roberts,
Acting Assistant Secretary--Indian Affairs.
[FR Doc. 2016-10409 Filed 5-3-16; 8:45 am]
 BILLING CODE 4337-15-P

Federal Register / Vol. 81, No. 86 / Wednesday, May 4, 2016 / Rules and Regulations 26693

therefore confirms the rule without Applicability date: For date of partnership context. Under this reading,
change. applicability, see § 301–7701–2T(e)(8). which was not intended, some
DATES: Effective May 4, 2016. FOR FURTHER INFORMATION CONTACT: taxpayers have permitted partners to
Andrew K. Holubeck at (202) 317–4774 participate in certain tax-favored
FOR FURTHER INFORMATION CONTACT:
(not a toll-free number). employee benefit plans. The Treasury
Elizabeth Appel, Director, Office of
SUPPLEMENTARY INFORMATION:
Department and the IRS note that the
Regulatory Affairs and Collaborative
regulations did not create a distinction
Action, Office of the Assistant Background between a disregarded entity owned by
Secretary—Indian Affairs; telephone
Section 301.7701–2(c)(2)(i) states that, an individual (that is, a sole
(202) 273–4680, elizabeth.appel@
except as otherwise provided, a proprietorship) and a disregarded entity
bia.gov.
business entity that has a single owner owned by a partnership in the
SUPPLEMENTARY INFORMATION: On March application of the self-employment tax
and is not a corporation under
1, 2016, the Department published an rule. Rather, § 301.7701–2(c)(2)(iv)(C)(2)
§ 301.7701–2(b) is disregarded as an
interim final rule (81 FR 10475) to provides that the general rule of
entity separate from its owner (a
extend the deadline by which a relative § 301.7701–2(c)(2)(i) applies for self-
disregarded entity). However,
of a deceased Indian can apply for employment tax purposes for any owner
§ 301.7701–2(c)(2)(iv)(B) provides that
burial assistance for the deceased Indian of a disregarded entity without carving
an entity that is a disregarded entity is
from 30 days following death to 180 out an exception regarding a partnership
treated as a corporation for purposes of
days following death. that owns such a disregarded entity. In
The Department received three employment taxes imposed under
subtitle C of the Internal Revenue Code addition, the Treasury Department and
comments on the rule, all of which were the IRS do not believe that the
supportive of the rule. None of the (Code). Therefore, the disregarded
regulations alter the holding of Rev. Rul.
comments requested changes to the rule. entity, rather than the owner, is
69–184, 1969–1 CB 256, which provides
Consequently, the Department did not considered to be the employer of the
that: (1) Bona fide members of a
make any change to the interim final entity’s employees for purposes of
partnership are not employees of the
rule as a result of this comment. For employment taxes imposed by subtitle
partnership within the meaning of the
these reasons, the Department confirms C.
Federal Insurance Contributions Act,
While § 301.7701–2(c)(2)(iv)(B) treats
the interim rule published March 1, the Federal Unemployment Tax Act,
a disregarded entity as a corporation for
2016 (81 FR 10475), as final without and the Collection of Income Tax at
employment tax purposes, this rule does
change. Source on Wages (chapters 21, 23, and
not apply for self-employment tax
Dated: April 26, 2016. 24, respectively, subtitle C, Internal
purposes. Specifically, § 301.7701–
Lawrence S. Roberts, Revenue Code of 1954), and (2) such a
2(c)(2)(iv)(C)(2) provides that the
Acting Assistant Secretary—Indian Affairs.
partner who devotes time and energy in
general rule of § 301.7701–2(c)(2)(i) the conduct of the trade or business of
[FR Doc. 2016–10409 Filed 5–3–16; 8:45 am] applies for self-employment tax the partnership, or in providing services
BILLING CODE 4337–15–P purposes. After setting forth this general to the partnership as an independent
rule, the regulation applies this rule in contractor, is, in either event, a self-
the context of a single individual owner employed individual rather than an
DEPARTMENT OF THE TREASURY by stating that the owner of an entity individual who, under the usual
that is treated in the same manner as a common law rules applicable in
Internal Revenue Service sole proprietorship is subject to tax on determining the employer-employee
self-employment income. The relationship, has the status of an
26 CFR Part 301 regulation, at § 301.7701–2(c)(2)(iv)(D), employee.
[TD 9766] also includes an example that To address this issue, the Treasury
specifically illustrates the mechanics of Department and the IRS clarify in these
RIN 1545–BM87 the rule. In the example, the disregarded temporary regulations that the rule that
entity is subject to employment tax with a disregarded entity is treated as a
Self-Employment Tax Treatment of respect to employees of the disregarded
Partners in a Partnership That Owns a corporation for employment tax
entity. The individual owner, however, purposes does not apply to the self-
Disregarded Entity is subject to self-employment tax on the employment tax treatment of any
AGENCY: Internal Revenue Service (IRS), net earnings from self-employment individuals who are partners in a
Treasury. resulting from the disregarded entity’s partnership that owns a disregarded
ACTION: Final and temporary activities. The regulations do not entity. The rule that the entity is
regulations. include a separate example in which the disregarded for self-employment tax
disregarded entity is owned by a purposes applies to partners in the same
SUMMARY: This document contains final partnership. way that it applies to a sole proprietor
and temporary regulations that clarify It has come to the attention of the owner. Accordingly, the partners are
the employment tax treatment of Treasury Department and the IRS that subject to the same self-employment tax
partners in a partnership that owns a even though the regulations set forth a rules as partners in a partnership that
disregarded entity. These regulations general rule that an entity is disregarded does not own a disregarded entity.
affect partners in a partnership that as a separate entity from the owner for
asabaliauskas on DSK3SPTVN1PROD with RULES

owns a disregarded entity. The text of self-employment tax purposes, some Explanation of Provisions
these temporary regulations serves as taxpayers may have read the current This document contains amendments
the text of proposed regulations (REG– regulations to permit the treatment of to the Procedure and Administration
114307–15) published in the Proposed individual partners in a partnership that Regulations (26 CFR part 301) under
Rules section in this issue of the Federal owns a disregarded entity as employees section 7701 of the Code to clarify that
Register. of the disregarded entity because the a disregarded entity that is treated as a
DATES: Effective date: These regulations regulations did not include a specific corporation for purposes of employment
are effective on May 4, 2016. example applying the general rule in the taxes imposed under subtitle C of the

VerDate Sep<11>2014 17:12 May 03, 2016 Jkt 238001 PO 00000 Frm 00027 Fmt 4700 Sfmt 4700 E:\FR\FM\04MYR1.SGM 04MYR1

Document Created: 2016-05-04 01:23:29
Document Modified: 2016-05-04 01:23:29

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		Rules and Regulations
Action		Final rule; confirmation.
Dates		Effective May 4, 2016.
Contact		Elizabeth Appel, Director, Office of Regulatory Affairs and Collaborative Action, Office of the Assistant Secretary--Indian Affairs; telephone (202) 273-4680, [email protected]
FR Citation		81 FR 26692
RIN Number		1076-AF29

81 FR 26692 - Financial Assistance and Social Services Programs; Burial Assistance

DEPARTMENT OF THE INTERIORBureau of Indian Affairs

Federal Register Volume 81, Issue 86 (May 4, 2016)

DEPARTMENT OF THE INTERIOR
Bureau of Indian Affairs