83 FR 47547 - Tax Withholding on Court Ordered Payments
FEDERAL RETIREMENT THRIFT INVESTMENT BOARD Federal Register Volume 83, Issue 183 (September 20, 2018)
Federal Register Volume 83, Issue 183 (September 20, 2018)
| Page Range | 47547-47548 | |
| FR Document | 2018-20471 |
[Federal Register Volume 83, Number 183 (Thursday, September 20, 2018)] [Rules and Regulations] [Pages 47547-47548] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2018-20471] ======================================================================== Rules and Regulations Federal Register ________________________________________________________________________ This section of the FEDERAL REGISTER contains regulatory documents having general applicability and legal effect, most of which are keyed to and codified in the Code of Federal Regulations, which is published under 50 titles pursuant to 44 U.S.C. 1510. The Code of Federal Regulations is sold by the Superintendent of Documents. ======================================================================== Federal Register / Vol. 83, No. 183 / Thursday, September 20, 2018 / Rules and Regulations [[Page 47547]] FEDERAL RETIREMENT THRIFT INVESTMENT BOARD 5 CFR Part 1653 Tax Withholding on Court Ordered Payments AGENCY: Federal Retirement Thrift Investment Board. ACTION: Direct final rule. ----------------------------------------------------------------------- SUMMARY: This rule deletes regulatory language that provides for the Federal income tax withholding rates on court ordered payments from the Thrift Savings Plan. DATES: This rule is effective without further action on October 22, 2018, unless significant adverse comment is received by October 15, 2018. If significant adverse comment is received, the FRTIB will publish a timely withdrawal of the rule in the Federal Register. ADDRESSES: You may submit comments using one of the following methods:Federal Rulemaking Portal: http://www.regulations.gov. Follow the instructions for submitting comments. Mail: Office of General Counsel, Attn: Megan G. Grumbine, Federal Retirement Thrift Investment Board, 77 K Street NE, Suite 1000, Washington, DC 20002. Hand Delivery/Courier: The address for sending comments by hand delivery or courier is the same as that for submitting comments by mail. Facsimile: Comments may be submitted by facsimile at (202) 942-1676. The most helpful comments explain the reason for any recommended change and include data, information, and the authority that supports the recommended change. FOR FURTHER INFORMATION CONTACT: Laurissa Stokes at (202) 942-1645. SUPPLEMENTARY INFORMATION: The FRTIB administers the Thrift Savings Plan (TSP), which was established by the Federal Employees' Retirement System Act of 1986 (FERSA), Public Law 99-335, 100 Stat. 514. The TSP provisions of FERSA are codified, as amended, largely at 5 U.S.C. 8351 and 8401-79. The TSP is a tax-deferred retirement savings plan for Federal civilian employees and members of the uniformed services. The TSP is similar to cash or deferred arrangements established for private-sector employees under section 401(k) of the Internal Revenue Code (26 U.S.C. 401(k)). Currently, paragraph (e) of 5 CFR 1635.5 specifies the person to whom a court ordered payment from the TSP may be made and, in addition, specifies the Federal income tax withholding rates on such payments. This rule deletes the language that specifies the Federal income tax withholding rates on court ordered TSP payments. The Federal income tax withholding rates on all TSP payments are dictated by the Internal Revenue Code. As such, any FRTIB regulatory language that expresses the withholding rates are, at best, duplicative of the Internal Revenue Code. The Federal income tax withholding rates required by the Internal Revenue Code are more appropriately communicated to participants and beneficiaries via the TSP website or via forms and publications provided directly to them. Type of Rulemaking In a direct final rulemaking, an agency publishes a direct final rule in the Federal Register along with a statement that the rule will become effective unless the agency receives significant adverse comment within a specified period. The FRTIB is using a direct final rule for this rulemaking because it expects this regulation to be noncontroversial. The FRTIB will withdraw the rule if it receives significant adverse comment. Comments that are not adverse may be considered for modifications to part 1653 at a future date. If no significant adverse comment is received, the rule will become effective without additional action. Regulatory Flexibility Act I certify that this regulation will not have a significant economic impact on a substantial number of small entities. This regulation will affect Federal employees and members of the uniformed services who participate in the Thrift Savings Plan, which is a Federal defined contribution retirement savings plan created under the Federal Employees' Retirement System Act of 1986 (FERSA), Public Law 99-335, 100 Stat. 514, and which is administered by the FRTIB. Paperwork Reduction Act I certify that these regulations do not require additional reporting under the criteria of the Paperwork Reduction Act. Unfunded Mandates Reform Act of 1995 Pursuant to the Unfunded Mandates Reform Act of 1995, 2 U.S.C. 602, 632, 653, 1501-1571, the effects of this regulation on state, local, and tribal governments and the private sector have been assessed. This regulation will not compel the expenditure in any one year of $100 million or more by state, local, and tribal governments, in the aggregate, or by the private sector. Therefore, a statement under section 1532 is not required. Submission to Congress and the General Accounting Office Pursuant to 5 U.S.C. 810(a)(1)(A), the Agency submitted a report containing this rule and other required information to the U.S. Senate, the U.S. House of Representatives, and the Comptroller General of the United States before publication of this rule in the Federal Register. This rule is not a major rule as defined at 5 U.S.C. 814(2). List of Subjects in 5 CFR Part 1653 Alimony, Child support, Government employees, Pensions, Retirement. Ravindra Deo, Executive Director, Federal Retirement Thrift Investment Board. For the reasons stated in the preamble, the Agency amends 5 CFR chapter VI as follows: PART 1653--COURT ORDERS AND LEGAL PROCESSES AFFECTING THRIFT SAVINGS PLAN ACCOUNTS 0 1. The authority citation for part 1653 continues to read as follows: Authority: 5 U.S.C. 8432d, 8435, 8436(b), 8437(e), 8439(a)(3), 8467, 8474(b)(5) and 8474(c)(1). 0 2. Amend Sec. 1653.5 by revising paragraph (e) to read as follows: Sec. 1653.5 Payment. * * * * * [[Page 47548]] (e) Payment will be made only to the person or persons specified in the court order. However, if the court order specifies a third-party mailing address for the payment, the TSP will mail to the address specified any portion of the payment that is not transferred to a traditional IRA, Roth IRA, or eligible employer plan. * * * * * [FR Doc. 2018-20471 Filed 9-19-18; 8:45 am] BILLING CODE 6760-01-P
![47548 Federal Register / Vol. 83, No. 183 / Thursday, September 20, 2018 / Rules and Regulations
(e) Payment will be made only to the FOR FURTHER INFORMATION CONTACT: For effects to be extremely improbable; and
person or persons specified in the court questions concerning this action, requires applicants to add airworthiness
order. However, if the court order contact Stephen Slotte, Airplane and limitations to the airplane’s Instructions
specifies a third-party mailing address Flight Crew Interface Section, AIR–671, for Continued Airworthiness (ICA) to
for the payment, the TSP will mail to Transport Standards Branch, Policy and prevent catastrophic fuel vapor ignition
the address specified any portion of the Innovation Division, Aircraft caused by lightning. These changes
payment that is not transferred to a Certification Service, Federal Aviation align the rule with the current
traditional IRA, Roth IRA, or eligible Administration, 2200 South 216th understanding of lightning-related risk,
employer plan. Street, Des Moines, WA 98198; fuel tank flammability exposure, and
* * * * * telephone and fax (206) 231–3163; email current airplane design practices. It also
[FR Doc. 2018–20471 Filed 9–19–18; 8:45 am] steve.slotte@faa.gov. revises the title of § 25.981 to ‘‘Fuel tank
BILLING CODE 6760–01–P SUPPLEMENTARY INFORMATION: explosion prevention.’’
This amendment removes lightning
Authority for This Rulemaking from the ignition sources regulated by
The FAA’s authority to issue rules on § 25.981(a)(3). Inclusion of lightning in
DEPARTMENT OF TRANSPORTATION
aviation safety is found in Title 49 of the that section has resulted in applicants
Federal Aviation Administration United States Code. Subtitle I, Section showing that compliance was
106 describes the authority of the FAA impractical, leading them to seek
14 CFR Part 25 Administrator. Subtitle VII, Aviation exemptions to compliance with § 25.981
Programs, describes in more detail the for fuel tank structure and systems. The
[Docket No.: FAA–2014–1027; Amdt. No. scope of the agency’s authority. FAA has granted several exemptions for
25–146] fuel tank structure and systems. The
This rulemaking is promulgated
RIN 2120–AK24 under the authority described in FAA agrees, however, with the Large
Subtitle VII, Part A, Subpart III, Section Airplane Fuel System Lightning
Transport Airplane Fuel Tank and 44701, ‘‘General Requirements.’’ Under Protection Aviation Rulemaking
System Lightning Protection that section, the FAA is charged with Committee (Lightning ARC) 4 that
promoting safe flight of civil aircraft in common regulatory treatment of
AGENCY: Federal Aviation
air commerce by prescribing regulations structure- and systems-related lightning
Administration (FAA), DOT.
and minimum standards for the design protection in the fuel system is
ACTION: Final rule. appropriate. Applicants have also
and performance of aircraft that the
SUMMARY: The FAA is amending certain Administrator finds necessary for safety requested that the FAA develop special
airworthiness regulations for transport in air commerce. This regulation is conditions to allow the consideration of
category airplanes regarding lightning within the scope of that authority. It fuel tank flammability and the
protection of fuel systems. This action is prescribes revised safety standards for probability of lightning strikes when
relieving in several ways. It removes the the design and operation of transport meeting the requirement that a fuel tank
requirement for manufacturers to category airplanes. explosion caused by lightning be
provide triple-redundant fault tolerance extremely improbable. This amendment
I. Overview of Final Rule removes the necessity for such special
in lightning protection. It removes
regulatory inconsistency by establishing The FAA is amending the conditions by incorporating such
a single standard for lightning airworthiness regulations in title 14, considerations into the rule.
Code of Federal Regulations (14 CFR) To maintain the integrity of lightning
protection of both fuel tank structure
part 25 related to the lightning protection features of airplanes, this
and fuel tank systems. It establishes a
protection of fuel systems 1 (including amendment adds a new paragraph (d) to
performance-based standard that the
fuel tank structure 2 and fuel tank § 25.954 and amends part 25, appendix
design and installation of fuel systems
systems 3). This amendment removes H, section H25.4(a) to require applicants
prevent catastrophic fuel vapor ignition
the requirement for prevention of to establish airworthiness limitations to
caused by lightning and its effects. This
lightning ignition sources from protect the continued function of the
performance-based standard allows
§ 25.981(a)(3), ‘‘Fuel tank ignition lightning protection features of fuel tank
applicants to choose how to provide the
prevention,’’ at amendment 25–102 and structure and fuel systems.
required level of safety. This action This rule applies to applications for
requires airworthiness limitations to modifies § 25.954, ‘‘Fuel system
lightning protection.’’ The modification new type certificates, and applications
preclude the degradation of design for amended or supplemental type
features that prevent catastrophic fuel to § 25.954 creates a performance-based
standard that provides definitions for certificates on significant product-level
vapor ignition caused by lightning. Its change projects in which § 25.954,
intended effects are to align ‘‘critical lightning strike’’ and ‘‘fuel
systems;’’ requires catastrophic fuel ‘‘Fuel system lightning protection,’’ is
airworthiness standards with industry’s applicable to the changed area.
and the FAA’s understanding of vapor ignition due to lightning and its
lightning, and to address issues of II. Background
1 Fuel system, in the context of this final rule,
inconsistency and impracticality that includes any component within either the fuel tank A. Statement of the Problem
applicants experienced with previous structure or the fuel tank systems and any airplane
lightning protection regulations. structure or system components that penetrate, Section 25.954, adopted in 1967,
DATES: Effective November 19, 2018. connect to, or are located within a fuel tank. required protection of the airplane from
2 Fuel tank structure, in the context of this final the effects of lightning, regardless of the
ADDRESSES: For information on where to
tkelley on DSKBCP9HB2PROD with RULES2
rule, includes structural members of the fuel tank likelihood that lightning would strike
obtain copies of rulemaking documents such as airplane skins, access panels, joints, ribs,
the airplane. The regulation did not
and other information related to this spars, stringers, and associated fasteners, brackets,
acknowledge that lightning protection
final rule, see ‘‘How To Obtain coatings, and sealant.
3 Fuel tank systems, or systems, in the context of
Additional Information’’ in the this final rule, include tubing, components, and 4 See the ‘‘Large Airplane Fuel System Lightning
SUPPLEMENTARY INFORMATION section of wiring that penetrate, connect to, or are located Protection Rulemaking Recommendations’’ report,
this document. within a fuel tank. May 2011, available in the docket.
VerDate Sep<11>2014 16:15 Sep 19, 2018 Jkt 244001 PO 00000 Frm 00002 Fmt 4700 Sfmt 4700 E:\FR\FM\20SER1.SGM 20SER1](https://thefederalregister.org/doc/83_FR_47730/page/2.svg)
Document Created: 2018-09-20 02:08:39
Document Modified: 2018-09-20 02:08:39
| 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 | Direct final rule. | |
| Dates | This rule is effective without further action on October 22, 2018, unless significant adverse comment is received by October 15, 2018. If significant adverse comment is received, the FRTIB will publish a timely withdrawal of the rule in the Federal Register. | |
| Contact | Laurissa Stokes at (202) 942-1645. | |
| FR Citation | 83 FR 47547 | |
| CFR Associated | Alimony; Child Support; Government Employees; Pensions and Retirement |
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