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Federal Register /Vol. 77, No. 235/Thursday, …

72721 Federal Register / Vol. 77, No. 235 / Thursday, December 6, 2012 / Rules and regulations and adding the word, customs before the word, station ; d. Paragraph (b)(1) is amended by: i. Removing the word Customs each place that it appears and adding in its place the term CBP ; ii. Removing the word shall each place that it appears and adding in its place the word will ; iii. Removing the sum $2,000 and adding in its place the sum $2,500 ; and iv. Removing the word shall and adding in its place the word will ; e. Paragraph (b)(2) is amended by removing the word shall and adding in its place the word will , and by removing the word Customs and adding in its place the term CBP ; f. Paragraph (c) is amended by: i.

Dec 06, 2012 · 72722 Federal Register/Vol. 77, No. 235/Thursday, December 6, 2012/Rules and Regulations 1 The Department of Labor has advised that, because the fee is imposed on the plan sponsor under section 4376 (instead of the plan), paying the PCORI fee generally does not constitute a

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Transcription of Federal Register /Vol. 77, No. 235/Thursday, …

1 72721 Federal Register / Vol. 77, No. 235 / Thursday, December 6, 2012 / Rules and regulations and adding the word, customs before the word, station ; d. Paragraph (b)(1) is amended by: i. Removing the word Customs each place that it appears and adding in its place the term CBP ; ii. Removing the word shall each place that it appears and adding in its place the word will ; iii. Removing the sum $2,000 and adding in its place the sum $2,500 ; and iv. Removing the word shall and adding in its place the word will ; e. Paragraph (b)(2) is amended by removing the word shall and adding in its place the word will , and by removing the word Customs and adding in its place the term CBP ; f. Paragraph (c) is amended by: i.

2 Removing, in its heading and in its text, the sum $2,000 and adding in its place the sum $2,500 ; ii. Removing the word Customs each place that it appears in the first sentence and adding in its place the term CBP ; iii. Removing the words Customs treatment in the third sentence and adding in its place the words customs treatment ; iv. Removing the words Customs office and adding in its place the words CBP office ; and v. Removing the word shall each place that it appears and adding in its place the term will ; g. Paragraph (e)(1) is amended by removing the word Customs in each place that it appears and adding in its place the term CBP , and by removing the word shall and adding in its place the word will ; and h.

3 Paragraph (e)(2) is amended by: i. Removing the words Customs Form each place that it appears, in its heading and its text, and adding in its place the words CBP Form ; ii. Removing the words Customs officer and adding in its place the words CBP officer ; iii. Removing the words Customs purposes and adding in its place the words customs purposes ; iv. Removing the word shall in the first sentence and adding in its place the word must ; and v. Removing the word shall in the second sentence and adding in its place the word will . [Amended] 22. Section is amended by removing the word shall and adding in its place the word will . [Amended] 23. Section is amended by removing the sum $2,000 and adding in its place the sum $2,500.

4 [Amended] 24. Section is amended by removing the sum $2,000 and adding in its place the sum $2,500 . PART 148 PERSONAL DECLARATIONS AND EXEMPTIONS 25. The general authority citation for part 148 is revised and the specific authority citations for and continue to read as follows: Authority: 19 66, 1496, 1498, 1624. The provisions of this part, except for subpart C, are also issued under 19 1202 (General Note 3(i), Harmonized Tariff Schedule of the United States). * * * * * Sections , , , , also issued under 19 1321; * * * * * [Amended] 26. In : a. Paragraph (c)(1) is amended by removing, in its heading and in its text, the sum $2,000 and adding in its place the sum $2,500 ; b.

5 Paragraph (c)(1) is further amended by removing, in the text, the words Sections VII, VIII, XI, and XII; Chapter 94; and ; c. Paragraph (c)(2) is amended by removing, in its heading and in its text, the sum $2,000 and adding in its place the sum $2,500 ; and d. Paragraph (c)(2) is further amended by removing the words Sections VII, VIII, XI, and XII; Chapter 94; and . [Amended] 27. In a. Paragraph (b) is amended by removing the word shall and adding in its place the word must , and by removing the sum $250 and adding in its place the sum $2,500 ; and b. Paragraph (c) is amended by removing the word shall each place that it appears and adding in its place the word will . David V. Aguilar, Deputy Commissioner, Customs and Border Protection.

6 Approved: November 28, 2012. Timothy E. Skud, Deputy Assistant Secretary of the Treasury. [FR Doc. 2012 29193 Filed 12 5 12; 8:45 am] BILLING CODE 9111 14 P department OF THE TREASURY Internal Revenue Service 26 CFR Parts 40, 46, and 602 [TD 9602] RIN 1545 BK59 Fees on Health Insurance Policies and Self-Insured Plans for the Patient- Centered Outcomes Research Trust Fund AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations . SUMMARY: This document contains final regulations that implement and provide guidance on the fees imposed by the Patient Protection and Affordable Care Act on issuers of certain health insurance policies and plan sponsors of certain self-insured health plans to fund the Patient-Centered Outcomes Research Trust Fund.

7 These final regulations affect the issuers and plan sponsors that are directed to pay those fees. DATES: Effective Date: These regulations are effective December 6, 2012. Applicability Dates: These regulations apply to policy and plan years ending on or after October 1, 2012, and before October 1, 2019. FOR FURTHER INFORMATION CONTACT: R. Lisa Mojiri-Azad at (202) 622 6080 (regarding self-insured health arrangements) or Rebecca L. Baxter at (202) 622 3970 (regarding health insurance policies). SUPPLEMENTARY INFORMATION: Paperwork Reduction Act The collection of information contained in these final regulations has been reviewed and approved by the Office of Management and Budget in accordance with the Paperwork Reduction Act of 1995 (44 3507(d)) under control number 1545 2238.

8 The collections of information in these final regulations are in 1(c)(2)(iv) (use of the snapshot method to calculate the fee under section 4375); 1(c)(2)(v) (use of the National Association of Insurance Commissioners (NAIC) Supplemental Health Care Exhibit to calculate the fee under section 4375); 1(c)(2)(vi) (use of certain state forms to calculate the fee under section 4375); 1(b)(2)(G) (identification or designation of a plan sponsor under the governing plan document for certain applicable self-insured health plans); 1(c)(2)(iv) (use of snapshot method to calculate the fee under section 4376); and 1(c)(2)(v) (use of the VerDate Mar<15>2010 14:03 Dec 05, 2012 Jkt 229001 PO 00000 Frm 00041 Fmt 4700 Sfmt 4700 E:\FR\FM\ 06 DER1mstockstill on DSK4 VPTVN1 PROD with 72722 Federal Register / Vol.)

9 77, No. 235 / Thursday, December 6, 2012 / Rules and regulations 1 The department of labor has advised that, because the fee is imposed on the plan sponsor under section 4376 (instead of the plan), paying the PCORI fee generally does not constitute a permissible expense of the plan for purposes of Title I of the Employee Retirement Income Security Act (ERISA), although special circumstances may exist in limited situations. The department of labor will provide guidance in the near future on PCORI fee payments under Title I of ERISA on its Web site, Form 5500, Annual Return/Report of Employee Benefit Plan, or Form 5500 SF, Short Form Annual Return/Report of Employee Benefit Plan to calculate the fee under section 4376). An agency may not conduct or sponsor, and a person is not required to respond to, a collection of information unless it displays a valid control number assigned by the Office of Management and Budget.

10 Books or records relating to a collection of information must be retained as long as their contents may become material in the administration of any internal revenue law. Generally, tax returns and tax return information are confidential, as required by 26 6103. Background This document contains final amendments to 26 CFR part 40 (Excise Tax Procedural regulations ) and 26 CFR part 46 (relating to excise taxes imposed on policies issued by foreign insurers and obligations not in registered form) to implement the requirements under sections 4375 through 4377 of the Internal Revenue Code (Code). The Treasury department and the IRS issued proposed regulations under sections 4375 through 4377 on April 17, 2012 (77 FR 22,691). Sections 4375 and 4376 of the Code impose fees on issuers of specified health insurance policies and plan sponsors of applicable self-insured health plans, and section 4377 contains special rules that apply to these issuers and plan sponsors with respect to these fees.


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