Federal Register/Vol. 71, No. 17/Thursday, January 26, 2006/Proposed Rules 4331 rollover contribution that consisted of ADDRESSES: (1) To submit comments, recognized the USW’s need to devote investment in the contract is includible in please include RIN: 1219–AB29 in the resources to respond to the aftermath of D’s gross income. subject line of the message and send Hurricane Katrina and the impact that Example 3. Assume the facts are the same them to us at either of the following would have on their participation under as in Example 2 except that the distribution addresses. the current timetable. We also received from the designated Roth account is after the Federal e-Rulemaking portal: Go to end of the 5-taxable-year period of a request from the National Stone, Sand http://www.regulations.gov and follow participation used to determine qualified and Gravel Association (NSSGA) for distributions from a designated Roth account. the online instructions for submitting additional time to comment on the If a distribution is made from the Roth IRA comments. proposed rule and for an additional prior to the expiration of the 5-taxable-year E-mail: zzMSHA-comments@dol.gov. public hearing in Arlington, Virginia. period used to determine qualified If you are unable to submit comments distributions from a Roth IRA, the Accordingly, due to requests from the electronically, please identify them by distribution would not be a qualified USW and NSSGA, we published a RIN: ...
Federal Register / Proposed Rules/ Vol. 71, No. 17 / Thursday, January 26, 2006
4331
rollover contribution that consisted of ADDRESSES: recognized(1) To submit comments, the USW’s need to devote investment in the contract is includible inplease include RIN: 1219– to respond to the aftermath ofAB29 in the resources D’s gross income. Example 3.Assume the facts are the samemesstheoflinecetusjbheiteatsutomehtdnesdnaegaofrhetolfwilogntrciratthatcapmiehtdnaaintrKaeanicrrHu as inExample 2except that the distribution from the designated Roth account is after theoinpitarhtnuedrrenecumetattieW.elbceroslaadveeitesaerddsessF.derale-Rulemakignproat:lGootphtieonhaveuldwo end of the 5-taxable-year period ofe participation used to determine qualified//p:tthgurew.ww.snoitalvogqurerfmotehNtaoianlStone,SdannadanroGwdfleovlalssAaicoontiNS(A)SGorf distributions from a designated Roth account.the online instructions for submitting If a distribution is made from the Roth IRAtimeoncalitioaddnotnetoecnmmmmt.toshe prior to the expiration of the 5-taxable-yearE-mail:moemtn@szzSMAHc-dol.gov.lerudseporopiddanarofdnaublichetionalpAlrnitgranigniiain.,onrgVi period used to determine qualified distributions from a Roth IRA, theIf you are unable to submit comments distribution would not be a qualified due to requests from the Accordingly,electronically, please identify them by distribution within the meaning of sectionehtfoRI2y19anN:1–WUSSGNSdanticeanoSeptoneup,AwehdlbsiF70R)01hatebme91r02,(50blichearingthcnaegdhteupfgniwollousotemybadnBA92dhtsnemethods.408A(d)(2), and any amount of the distribution that exceeded the amount rolled•Fax: 202–693–9441. 55 8 in is includible in D’s gross income.• from September 2005 to January datesMail to: MSHA, Office of Standards, Q–ulbieAtrt,si5r0m2o3a.Rdmr,fn.davml.BnCoasslidWiou0n0t1s,1ance5Variandsn,taoigeluRAgnot,nVpbutehdndexeetlsoWea06.20otcOrebfdomortenripeclimmco14,2005 Roth IRA be rolled over to a designated 22209–3939. to January 27, 2006. Public hearings Roth account as defined in A–1 of §1.402A–1?• held on the proposed rule in wereHand delivery or courier to: MSHA, A– Arlington, Virginia on January 5, 2006; 1100 Wilson Blvd., Receptionist, 21st5. No. Amounts distributed from a RothIRAmayberolledoverorflo(o2r),WAreliwnigltlopn,osVtAall22co20m9m–nohatU,ytiCe6;0029,y39a.r9nuJ3aLakSalt11ythe,KansasCity,MissuoironneaJuonrsat transferred only to another Roth IRA Internet without change, includi n 2006; and Louisville, Kentucky on andarenotpermittedtoberolledoverpersonalinformationtheymaycngtainny.January13,2006.Therulemakingto a designated Roth account under a on a section401(a)orsection403(b)plan.vYioauthmeaIyntaecrcneestsatthhetrtup:l/e/mwawkiwn.gmsdhoac.kgeotv/record was scheduled to close on The same rule applies even if all the amounts in the Roth IRA are attributableregsinfo.htmor in person at MSHA’ 27, 2006.s January to a rollover distribution from a public reading room at 1100 WilsonII. Extension of Comment Period designated Roth account in a plan. Blvd., Rm. 2349, Arlington, VA. Recently, the National Mining Q–6. When is this§1.408A–10FOR FURTHER INFORMATION CONTACT:Association and the Methane Awareness applicable? Robert F. Stone, Acting Director, Office A–6. The rules of§1.408A– Group (MARG) Diesel Resource Standards, Regulations and of10 apply for taxable years beginning on or after Variances, at (202) 693–0al3nadednnoitiddao4d9ripetteexe.0b4tahthteocmmnelitionrequestedaoC January 1, 2006.SUPPLEMENTARY INFORMATION: d anuar Mark E. Matthews,I. BackgroundJ,02y72daeyonysbofrolwola60tpreetotimmoreriehterap Deputy Commissioner for Services and Enforcement. comments. Additionally, we received aOn September 7, 2005, the Mine [FR Doc. E6–945 Filed 1–25–06; 8:45 am]Safety and Health Administration request from the National Institute for (MSHA)proposedaruletophaseinthetOhcrceuepwateieoknealxtSeanfseitoyna.nWdeHheaavltehforaBILLING CODE 4830–01–Pfinal DPM limit because we are concerned that there may be feasibility determined that a three week extension DEPARTMENT OF LABORseussimosrofsnemieteemtolmihttayaJtiby20nuar06.,20liubpalontidiadwollaottneicitehtnommnecocothfcoeenmmeptdoirsiffus Mine Safety and Health Administrationngriomct-oseaha,epllrehTrofenceivedotsbeeremtnsumle.druposeprottourintenodetondnadoirpen-isehaparyevi-eafsoderppowegly,rdinAcco 30 CFR Part 57orbeflatooncarblmiDMPormtiffehlanievnottrginctoulrakemesaparetittaeainicerehtFnodroetheorofeoscl.ar ta RIN 1219–AB29 Welimit to an elemental carbon limitLiesbtrouf Syub1j7e,ct2s0i0n630 CFR Par . Diesel Particulate Matter Exposure ofset hearing dates and a deadline for t 57 Underground Metal and Nonmetalreceiving comments on the September 7, MinerseiDlestraporgrdnuenim.sreamMnpadctohtleenalaletwdho,eondUmnnudtleeilkcaauml,eaitMgeennimseahtfttaetlreu,ryeexhthwitruletawnhttaoieptcdesoporp5002 AGENCY: to phase in the final DPM limit beforeMine Safety and HealthDated: January 24, 2006. Administration (MSHA), Labor. January 20, 2006. ACTION: publication of the September 7, AfterProposed rule; extension ofRobert M. Friend, commentperiod;closeofrecord.2005sptrforpoomsetdheruUlen,itweedrSetceeeilv,ePdapaerand.deHlahtfateynarMineSLaborforeecSntforytaytupeDgatsissActinA r SUMMARY: , facturin equeThe Mine Safety and Health AdministrationisextendingtheperiodEFnoreersgtyr,y,AlRliuebdbeIrn,dMusatnriualandSegrvice[BFILRLINDGocC.O0D6E– 4850130–F4i3l–ePd 1–25–06; 8:45 am] for comment on the proposed rule Workers International Union (USW) forentitled‘‘ moreDiesel Particulate Matter time to comment on the proposed Exposure of Underground Metal and W ex ai Nonmetal Miners (DPM),’’plTh.USepruubHliaschierddienntahturelirhetadpnahatrineKsnoamdndedalec theFederal Register that would prevent them fromon September 7, resources 2005 (70 FR 53280). participating effectively in the DATES: under the current schedule rulemakingWe must receive your comments by February 17, 2006. for hearings and comments. We
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