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Federal Register / Vol. 86, No. 5 / Friday, January 8, 2021 / Rules and Regulations
that goes into effect during a plan year beginning after December 31, 2014, so that a plan may meet the requirements of a funding improvement plan under section 305c of ERISA and section 432c of the Code or a rehabilitation plan under section 305e of ERISA and section 432e of the Code, except to the extent that one of the following exceptions applies pursuant to section 305g3 of ERISA and section 432g3
of the Code:
i The increases in contribution requirements are due to increased levels of work, employment, or periods for which compensation is provided.
ii The additional contributions are used to provide an increase in benefits, including an increase in future benefit accruals, permitted by section 305d1B or f1B of ERISA and section 432d1B or f1B of the Code.
b Simplified method for a plan that is no longer in endangered or critical status. A plan sponsor may amend a plan without PBGC approval to use the simplified method in this paragraph b for purposes of determining the highest contribution rate for a plan that is no longer in endangered or critical status.
The highest contribution rate is the greater of 1 The employers contribution rate as of the date that is the later of the last day of the first plan year that ends on or after December 31, 2014 and the last day of the plan year the employer first contributes to the plan the employer freeze date plus any contribution increases after the employer freeze date, and before the employers withdrawal date that are determined in accordance with the rules under 4219.3a2ii; or 2 The highest contribution rate for any plan year after the plan year that includes the expiration date of the first collective bargaining agreement of the withdrawing employer requiring plan contributions that expires after the plan is no longer in endangered or critical status, or, if earlier, the date as of which the withdrawing employer renegotiated a contribution rate effective after the plan year the plan is no longer in endangered or critical status.
c Example: The simplified method in paragraph b of this section is illustrated by the following example.
1 Facts. A contributing employer withdraws in plan year 2028, after the 2027 expiration date of the first collective bargaining agreement requiring plan contributions that expires after the plan is no longer in critical status in plan year 2026. The plan sponsor determines that under the expiring collective bargaining agreement the employers $4.50 hourly
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contribution rate in plan year 2014 was required to increase each year to $7.00
per hour in plan year 2025, to enable the plan to meet its rehabilitation plan. The plan sponsor determines that, over this period, a cumulative increase of $0.85
per hour was used to fund benefit increases, as provided by plan amendment. Under a new collective bargaining agreement effective in 2027, the employers hourly contribution rate is reduced to $5.00.
2 Highest contribution rate. The plan sponsor determines that the employers highest contribution rate for purposes of section 4219c of ERISA is $5.35, because it is the greater of the highest rate in effect after the plan is no longer in critical status $5.00 and the employers contribution rate in plan year 2014 $4.50 plus any increases between 2015 and 2025 $0.85 that were required to be taken into account under section 305g3 of ERISA.
d Effective and applicability dates.
1 Effective date. This section is effective on February 8, 2021.
2 Applicability date. This section applies to employer withdrawals from multiemployer plans that occur in plan years beginning on or after February 8, 2021.
Issued in Washington, DC.
Gordon Hartogensis, Director, Pension Benefit Guaranty Corporation.
FR Doc. 202028866 Filed 1721; 8:45 am BILLING CODE 770902P

DEPARTMENT OF DEFENSE
Department of the Army, Corps of Engineers 33 CFR Part 220
COE20200009
RIN 0710AA85

Design Criteria for Dam and Lake Projects U.S. Army Corps of Engineers, Department of Defense.
ACTION: Final rule.
AGENCY:

This final rule removes the U.S. Army Corps of Engineers part titled Design Criteria for Dam and Lake Projects. This part is out-of-date and otherwise covers internal agency operations that have no public compliance component or adverse public impact. Therefore, this part can be removed from the Code of Federal Regulations CFR.
DATES: This rule is effective on January 8, 2021.
SUMMARY:

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Department of the Army, U.S. Army Corps of Engineers, ATTN:
CECWEC Mr. Robert Bank, 441 G
Street NW, Washington, DC 20314
1000.

ADDRESSES:

Mr.
Robert Bank at 202 7615532 or by email at Robert.Bank@usace.army.mil.
SUPPLEMENTARY INFORMATION:
This final rule removes from the 33
CFR part 220, Design Criteria for Dam and Lake Projects providing policy, design, and report requirements for low level discharge facilities for drawdown of lakes to be impounded by Corps Civil Works projects. The rule was initially published in the Federal Register on May 8, 1975 40 FR 20081, and amended on August 22, 1975 40 FR
36774. While the rule applies only to Corps design criteria on Corps dam and lake projects, it was published, at that time, in the Federal Register to aid public accessibility.
The solicitation of public comment for this removal is unnecessary because the rule is out-of-date, duplicative of existing internal agency guidance, and otherwise covers internal agency operations that have no public compliance component or adverse public impact. For current public accessibility purposes, updated internal agency policy on this topic may be found in Engineer Manual 11102
1602, Hydraulic Design of Reservoir Outlet Works available at https
www.publications.usace.army.mil/
Portals/76/Publications/
EngineerManuals/EM_1110-2-1602.pdf.
The agency policy is only applicable to field operating activities having responsibility for the design of Corps Civil Works projects and provides guidance specific to the Corps hydraulic design analysis of reservoir outlet works facilities.
This rule removal is being conducted to reduce confusion for the public as well as for the Corps regarding the current policy which governs the Corps design criteria for Corps dam and lake projects. Because the regulation does not place a burden on the public, its removal does not provide a reduction in public burden or costs.
This rule is not significant under Executive Order E.O. 12866, Regulatory Planning and Review.
Therefore, the requirements of E.O.
13771, Reducing Regulation and Controlling Regulatory Costs, do not apply. This removal supports a recommendation of the DoD Regulatory Reform Task Force.
FOR FURTHER INFORMATION CONTACT:

List of Subjects in 33 CFR Part 220
Dams, Flood control.

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