83 FR 55329 - The Standard for Determining Joint-Employer Status
NATIONAL LABOR RELATIONS BOARD Federal Register Volume 83, Issue 214 (November 5, 2018)
Federal Register Volume 83, Issue 214 (November 5, 2018)
| Page Range | 55329-55329 | |
| FR Document | 2018-24134 |
[Federal Register Volume 83, Number 214 (Monday, November 5, 2018)] [Proposed Rules] [Page 55329] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2018-24134] ======================================================================= ----------------------------------------------------------------------- NATIONAL LABOR RELATIONS BOARD 29 CFR Chapter I RIN 3142-AA13 The Standard for Determining Joint-Employer Status AGENCY: National Labor Relations Board ACTION: Proposed rulemaking; extension of comment period. ----------------------------------------------------------------------- SUMMARY: The National Labor Relations Board (the Board) published a Notice of Proposed Rulemaking in the Federal Register of September 14, 2018, seeking comments from the public concerning the standard for determining joint-employer status under the National Labor Relations Act. The date to submit responses to the Notice is extended for 30 days. DATES: The comment period for the notice of proposed rulemaking published at 83 FR 46681 is extended. Comments must be received by the Board on or before December 13, 2018. Comments replying to the comments submitted during the initial comment period must be received by the Board on or before December 20, 2018. Dated: October 31, 2018. Farah Z. Qureshi, Associate Executive Secretary. [FR Doc. 2018-24134 Filed 11-2-18; 8:45 am] BILLING CODE P
![Federal Register / Vol. 83, No. 214 / Monday, November 5, 2018 / Proposed Rules 55329
described in section 959(c)(2) are determining the consequences of this Register of September 14, 2018, seeking
reclassified as earnings and profits hypothetical distribution, under comments from the public concerning
described in section 959(c)(1). paragraph (a)(2)(ii)(A)(1) of this section, the standard for determining joint-
(iii) Example 3. (A) Facts. (1) USP, a USP is treated as owning the CFC2 stock employer status under the National
domestic corporation, owns all of the directly. In addition, under paragraph Labor Relations Act. The date to submit
single class of stock of CFC1, and has (a)(2)(ii)(A)(4) of this section, the responses to the Notice is extended for
held such stock for five years. CFC1 has holding period requirement of section 30 days.
held 70% of the single class of stock of 246(c) is applied by reference to the DATES: The comment period for the
CFC2 for three years. The other 30% of period during which USP owned notice of proposed rulemaking
the CFC2 stock has been held by a (within the meaning of section 958(a)) published at 83 FR 46681 is extended.
foreign individual unrelated to USP or the stock of CFC2. Therefore, with Comments must be received by the
CFC1 since CFC2’s formation. All of the respect to the hypothetical distribution Board on or before December 13, 2018.
stock of each of CFC1 and CFC2 is from CFC2 to USP, USP would satisfy Comments replying to the comments
treated as equity for U.S. income tax the holding period requirement under submitted during the initial comment
purposes and under the laws of the section 246(c) with respect to the 70% period must be received by the Board on
jurisdiction in which each respective of the CFC2 stock that USP indirectly or before December 20, 2018.
corporation is organized and liable to owned for three years through CFC1, but
tax as a resident. CFC2 has a calendar Dated: October 31, 2018.
not with respect to the 30% of the CFC2
taxable year. On December 1, Year 1, Farah Z. Qureshi,
stock that USP indirectly owned
CFC1 acquires the remaining 30% of the through CFC1 for a period of less than Associate Executive Secretary.
stock of CFC2 for cash. On June 30, Year 365 days. Accordingly, USP’s section [FR Doc. 2018–24134 Filed 11–2–18; 8:45 am]
2, CFC1 sells to a third party the 30% 956 amount with respect to CFC2 for BILLING CODE P
of CFC2 stock acquired in Year 1 at no Year 1 is $30x, its aggregate tentative
gain. CFC2 made no distributions section 956 amount ($100x) reduced by
during Year 1. the amount of the deduction that USP DEPARTMENT OF DEFENSE
(2) The functional currency of CFC1 would have been allowed under section
and CFC2 is the U.S. dollar. CFC2 has 245A with respect to the hypothetical Office of the Secretary
$120x of undistributed earnings as distribution ($70x).
defined in section 245A(c)(2), all of 32 CFR Part 111
which constitute undistributed foreign * * * * *
earnings. Neither CFC1 nor CFC2 would (g) * * * [Docket ID: DOD–2016–OS–0116]
(4) Paragraphs (a)(2) and (3) of this
receive a deduction or other tax benefit RIN 0790–AI99
section apply to taxable years of
with respect to any income, war profits,
controlled foreign corporations Transitional Compensation (TC) for
or excess profits taxes on a distribution.
None of the earnings and profits of beginning on or after the date of Abused Dependents
CFC2 are described in section 959(c)(1) publication of the Treasury decision
adopting paragraphs (a)(2) and (3) of AGENCY: Office of the Under Secretary of
or (2) or are earnings and profits
this section as final regulations in the Defense for Personnel and Readiness,
attributable to income excluded from
Federal Register, and to taxable years of DoD.
subpart F income under section 952(b).
CFC2’s applicable earnings (as defined a United States shareholder in which or ACTION: Proposed rule.
in section 956(b)(1)) are $120x. CFC2 with which such taxable years of the
controlled foreign corporation end. SUMMARY: Transitional compensation is
has held an obligation of USP with an one of the many resources available to
adjusted basis of $100x on every day of (5) Paragraph (e)(6) of this section
applies to property acquired in victims of domestic abuse. The
Year 1 that was acquired while USP Transitional Compensation for Abused
owned all of the stock of CFC1 and exchanges occurring on or after June 24,
2011. Dependents program is a
CFC1 held 70% of the single class of congressionally-authorized program
stock of CFC2. Kirsten Wielobob, which provides temporary monetary
(B) Analysis. Because USP indirectly Deputy Commissioner for Services and payments and military benefits to
owns (within the meaning of section Enforcement. dependents of Service members, when
958(a)) all of the stock of CFC2 at the [FR Doc. 2018–24140 Filed 11–1–18; 4:15 pm] the member has been separated from the
end of Year 1, USP’s aggregate tentative BILLING CODE 4830–01–P military due to a dependent-abuse or
section 956 amount with respect to
child abuse offense. If adopted as final,
CFC2 for Year 1 is $100x, the lesser of
this rulemaking would establish
USP’s pro rata share of the average
NATIONAL LABOR RELATIONS requirements and describes authorized
amounts of United States property held
BOARD benefits for an abused spouse and/or
by CFC2 ($100x) and its pro rata share
abused children affected by the
of CFC2’s applicable earnings ($120x). 29 CFR Chapter I separation or forfeiture of pay and
Under paragraph (a)(2)(i) of this section,
RIN 3142–AA13 allowances of a military Service
USP’s section 956 amount with respect
to CFC2 for Year 1 is its aggregate member.
tentative section 956 amount with The Standard for Determining Joint- DATES: Comments must be received by
respect to CFC2 reduced by the Employer Status January 4, 2019.
deduction under section 245A that USP AGENCY: National Labor Relations Board ADDRESSES: You may submit comments,
would be allowed if USP received an ACTION:Proposed rulemaking; extension identified by docket number and/or RIN
amount equal to its aggregate tentative of comment period. number and title, by any of the
section 956 amount as a distribution following methods:
with respect to the CFC2 stock that USP SUMMARY: The National Labor Relations • Federal Rulemaking Portal: http://
owns indirectly within the meaning of Board (the Board) published a Notice of www.regulations.gov. Follow the
section 958(a)(2). For purposes of Proposed Rulemaking in the Federal instructions for submitting comments.
VerDate Sep<11>2014 17:06 Nov 02, 2018 Jkt 247001 PO 00000 Frm 00036 Fmt 4702 Sfmt 4702 E:\FR\FM\05NOP1.SGM 05NOP1](https://thefederalregister.org/doc/83_FR_55543/page/1.svg)
Document Created: 2018-11-03 00:28:24
Document Modified: 2018-11-03 00:28:24
| 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 | Proposed rulemaking; extension of comment period. | |
| Dates | The comment period for the notice of proposed rulemaking published at 83 FR 46681 is extended. Comments must be received by the Board on or before December 13, 2018. Comments replying to the comments submitted during the initial comment period must be received by the Board on or before December 20, 2018. | |
| FR Citation | 83 FR 55329 | |
| RIN Number | 3142-AA13 |
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