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16446 Federal Register / Vol. 78, No. 51 / Friday, March 15, 2013 / Proposed Rules

to the full-time employee (and theemployees dependents), and (iii) thecoverage offered to the full-timeemployee is affordable and providesminimum value. For purposes of thepreceding sentence, whether theemployee is a full-time employee isdetermined under section 4980H(c)(4),whether coverage is affordable isdetermined under section 36(c)(2)(C)(i),and whether coverage providesminimum value is determined undersection 36B(c)(2)(C)(ii). Notwithstandingthis transition relief, any waiting periodfor coverage under the plan mustseparately comply with 90-daylimitation on waiting periods in section2708 of the Public Health Service Act.Further guidance under section 2708 ofthe Public Health Service Act willaddress this limitation. is corrected toread This transition rule applies to anapplicable large employer member thatis required by a collective bargainingagreement to make contributions, withrespect to some or all of its employees,to a multiemployer plan that offers, toindividuals who satisfy the planseligibility conditions, coverage that isaffordable and provides minimumvalue, and that offers coverage to thoseindividuals dependents. Under thistransition rule, the applicable largeemployer member will not be treated,with respect to employees for whom theemployer is required by the collective

bargaining agreement to makecontributions to the multiemployerplan, as failing to offer the opportunityto enroll in minimum essential coverageto full-time employees (and theirdependents) for purposes of section4980H(a), and will not be subject to apenalty under section 4980H(b). Forpurposes of this paragraph, whether theemployee is a full-time employee isdetermined under section 4980H(c)(4),whether coverage is affordable isdetermined under section36B(c)(2)(C)(i), and whether coverageprovides minimum value is determinedunder section 36B(c)(2)(C)(ii).Notwithstanding this transition relief,any waiting period for coverage underthe plan must separately comply withthe 90-day limitation on waiting periodsin section 2708 of the Public HealthService Act. Further guidance undersection 2708 of the Public HealthService Act will address this limitation.In addition to the transition ruleprovided under this section IX.D, thetransition rule under section IX.F of thispreamble (relief with respect to offers ofcoverage to dependents) is applicable tomultiemployer plans and employersparticipating in those plans..

54.4980H1 [Corrected]

I 4. On Page 240, column 3, paragraph(a)(4), the last sentence of the paragraph,the language employer status, see 54.5980H2 is corrected to reademployer status, see 54.4980H2.

LaNita VanDyke,

Chief, Publications and Regulations Branch,

Legal Processing Division, Associate ChiefCounsel (Procedure and Administration).

[FR Doc. 201305954 Filed 31413; 8:45 am]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 301

[REG14106609]

RIN 1545BL08

Awards for Information Relating To

Detecting Underpayments of Tax orViolations of the Internal RevenueLaws; Hearing

AGENCY: Internal Revenue Service (IRS),Treasury.

ACTION: Notice of public hearing onnotice of proposed rulemaking.

SUMMARY: This document provides anotice of public hearing on proposedregulations that provide comprehensiveguidance for the award programauthorized under Internal Revenue Codesection 7623, as amended. Theregulations provide guidance onsubmitting information regardingunderpayments of tax or violations ofthe internal revenue laws and filingclaims for award, as well as on theadministrative proceedings applicableto claims for award under section 7623.The regulations also provide guidanceon the determination and payment ofawards, and provide definitions of keyterms used in section 7623. Finally, theregulations confirm that the Director,officers, and employees of theWhistleblower Office are authorized todisclose return information to the extentnecessary to conduct whistleblower

administrative proceedings.DATES: The public hearing is being heldon Wednesday, April 10, 2013, at 10:00a.m. The IRS must receive outlines ofthe topics to be discussed at the publichearing by Wednesday, March 20, 2013.

ADDRESSES: The public hearing is beingheld in the IRS Auditorium, InternalRevenue Service Building, 1111Constitution Avenue NW., Washington,DC 20224. Due to building securityprocedures, visitors must enter at theConstitution Avenue entrance. In

addition, all visitors must present photoidentification to enter the building.

Send Submissions to CC:PA:LPD:PR(REG14106609), room 5205, InternalRevenue Service, P.O. Box 7604, BenFranklin Station, Washington, DC20044. Submissions may be hand-delivered Monday through Friday toCC:PA:LPD:PR (REG14106609),Couriers Desk, Internal RevenueService, 1111 Constitution Avenue NW.,Washington, DC 20224 or sentelectronically via the FederaleRulemaking Portal atwww.regulations.gov(REG14106609).

FOR FURTHER INFORMATION CONTACT:Concerning the proposed regulations,Melissa Jarboe at (202) 6223620;concerning submissions of comments,the hearing and/or to be placed on the

building access list to attend the hearingOluwafunmilayo Taylor at (202) 6227180 (not toll-free numbers).

SUPPLEMENTARY INFORMATION: Thesubject of the public hearing is thenotice of proposed rulemaking (REG14106609) that was published in theFederal Register on Tuesday, December18, 2012 (77 FR 74798).

The rules of 26 CFR 601.601(a)(3)apply to the hearing. Persons who wishto present oral comments at the hearingthat submitted written comments byFebruary 19, 2013, must submit anoutline of the topics to be addressed andthe amount of time to be denoted toeach topic by Wednesday, March 20,2013.

A period of 10 minutes is allotted toeach person for presenting oralcomments. After the deadline forreceiving outlines has passed, the IRSwill prepare an agenda containing theschedule of speakers. Copies of theagenda will be made available, free ofcharge, at the hearing or in the Freedomof Information Reading Room (FOIA RR)(Room 1621) which is located at the11th and Pennsylvania Avenue NW.,entrance, 1111 Constitution AvenueNW., Washington, DC 20224.

Because of access restrictions, the IRSwill not admit visitors beyond the

immediate entrance area more than 30minutes before the hearing starts. Forinformation about having your nameplaced on the building access list toattend the hearing, see the FOR FURTHERINFORMATION CONTACT section of thisdocument.

LaNita VanDyke,

Chief, Publications and Regulations Branch,Legal Processing Division, Associate ChiefCounsel (Procedure and Administration).

[FR Doc. 201305956 Filed 31413; 8:45 am]

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