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36868 Federal Register / Vol. 72, No.

129 / Friday, July 6, 2007 / Rules and Regulations

Manual, 04, Airworthiness Limitations, Federal Register approves this T-routes are depicted in blue on the
Revision 18, dated September 2006; and incorporation by reference action under appropriate IFR en route low altitude
SOCATA TB 200 Model Maintenance 1 CFR part 51, subject to the annual chart(s). Each route depiction includes a
Manual, 04, Airworthiness Limitations, revision of FAA Order 7400.9 and GNSS minimum en route altitude to
Revision 18, dated September 2006, to do the
actions required by this AD, unless the AD
publication of conforming amendments. ensure obstacle clearance and
specifies otherwise. FOR FURTHER INFORMATION CONTACT: Ken communications reception.
(1) The Director of the Federal Register McElroy, Airspace and Rules Group, The Rule
approved the incorporation by reference of Office of System Operations Airspace
this service information under 5 U.S.C. The FAA is amending Title 14 Code
and AIM, Federal Aviation
552(a) and 1 CFR part 51. of Federal Regulations (14 CFR) part 71
Administration, 800 Independence
(2) For service information identified in to establish three low altitude RNAV
Avenue, SW., Washington, DC 20591;
this AD, contact EADS SOCATA, Direction routes in the Los Angeles International
des Services, 65921 Tarbes Cedex 9, France; telephone: (202) 267–8783.
Airport, CA, terminal area. The routes
telephone: 33 (0)5 62.41.73.00; fax: 33 (0)5 SUPPLEMENTARY INFORMATION: are designated T–245, T–247, and T–
62.41.76.54; or SOCATA AIRCRAFT, INC., 249, and will be depicted on the
North Perry Airport, 7501 Airport Road, History
appropriate IFR En Route Low Altitude
Pembroke Pines, Florida 33023; telephone: On April 23, 2007, the FAA published
(954) 893–1400; fax (954) 964–4141.
charts. T-routes are low altitude RNAV
in the Federal Register a notice of ATS routes, similar to Very High
(3) You may review copies at the FAA, proposed rulemaking (NPRM) to
Central Region, Office of the Regional Frequency Omnidirectional Range
Counsel, 901 Locust, Room 506, Kansas City,
establish three low altitude T-routes in Federal airways, but based on GNSS
Missouri 64106; or at the National Archives the Los Angeles terminal area (72 FR navigation. RNAV-equipped aircraft
and Records Administration (NARA). For 20078). Interested parties were invited capable of filing flight plan equipment
information on the availability of this to participate in this rulemaking effort suffix ‘‘G’’ may file for these routes.
material at NARA, call 202–741–6030, or go by submitting written comments on this These T-routes are being established
to: http://www.archives.gov/federal-register/ proposal to the FAA. Two comments to enhance safety, and to facilitate the
cfr/ibr-locations.html. were received in response to the NPRM. more flexible and efficient use of the
Issued in Kansas City, Missouri, on June Analysis of Comments navigable airspace for en route IFR
22, 2007. operations transitioning through and
Kim Smith, Both commenters wrote in support of around the Los Angeles Class B airspace
Manager, Small Airplane Directorate, Aircraft the proposal and added a area.
Certification Service. recommendation that the routes begin at Low altitude RNAV routes are
[FR Doc. E7–12625 Filed 7–5–07; 8:45 am] the POPPR waypoint instead of the Seal published in paragraph 6011 of FAA
BILLING CODE 4910–13–P
Beach VORTAC, since the T-routes are Order 7400.9P, dated September 1, 2006
not dependent on ground-based and effective September 15, 2006, which
navigational aids, and that the FAA is incorporated by reference in 14 CFR
DEPARTMENT OF TRANSPORTATION continue working with users to identify 71.1. The low altitude RNAV routes
and chart needed routes through busy listed in this document will be
Federal Aviation Administration terminal areas. The FAA agrees low published subsequently in the Order.
altitude T-routes are not dependent on The FAA has determined that this
14 CFR Part 71 ground-based navigational aids. regulation only involves an established
However, the FAA’s decision to begin body of technical regulations for which
[Docket No. FAA–2007–27332; Airspace
Docket No. 07–AWP–2] the routes at the Seal Beach VORTAC, frequent and routine amendments are
overlapping V–25 & V–165, was made to necessary to keep them operationally
Establishment of Low Altitude Area eliminate the possibility of clearance current. Therefore, this regulation: (1) Is
Navigation Routes (T-Routes); Los read back errors when clearing aircraft not a ‘‘significant regulatory action’’
Angeles, CA on multiple routes. under Executive Order 12866; (2) is not
Lastly, the FAA remains committed to a ‘‘significant rule’’ under Department of
AGENCY: Federal Aviation the goal of expanded use of RNAV in Transportation (DOT) Regulatory
Administration (FAA), DOT. the National Airspace System. Work is Policies and Procedures (44 FR 11034;
ACTION: Final rule. in progress to identify additional February 26, 1979); and (3) does not
locations where low altitude airways warrant preparation of a regulatory
SUMMARY: This action establishes three would enhance the efficient use of the evaluation as the anticipated impact is
low altitude Area Navigation (RNAV) navigable airspace. so minimal. Since this is a routine
routes, designated T–245, T–247, and matter that will only affect air traffic
T–249 in the Los Angeles International Low Altitude RNAV Route
Identification and Charting procedures and air navigation, it is
Airport, CA, terminal area. T-routes are certified that this rule, when
low altitude Air Traffic Service (ATS) Low altitude RNAV routes are promulgated, will not have a significant
routes, based on RNAV, for use by identified by the letter ‘‘T’’ prefix economic impact on a substantial
aircraft having instrument flight rules followed by a three digit number. The number of small entities under the
(IFR) approved Global Positioning ‘‘T’’ prefix is one of several International criteria of the Regulatory Flexibility Act.
System (GPS)/Global Navigation Civil Aviation Organization designators
Satellite System (GNSS) equipment. The used to identify domestic RNAV routes. Environmental Review
FAA is taking this action to enhance The FAA has been allocated the letter The FAA has determined that this
safety and improve the efficient use of ‘‘T’’ prefix and the number block 200 to action qualifies for categorical exclusion
the navigable airspace in the Los 500 for use in naming these routes. The under the National Environmental
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Angeles International Airport, CA, FAA uses the ‘‘T’’ prefix for RNAV Policy Act in accordance with FAA
terminal area. routes in the low altitude en route Order 1050.1E, ‘‘Environmental
DATES: Effective Dates: 0901 UTC, structure of the National Airspace Impacts: Policies and Procedures,’’
August 30, 2007. The Director of the System. paragraph 311a. This airspace action is

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Federal Register / Vol. 72, No. 129 / Friday, July 6, 2007 / Rules and Regulations 36869

not expected to cause any potentially proposes to amend 14 CFR part 71 as § 71.1 [Amended]
significant environmental impacts, and follows:
no extraordinary circumstances exist ■ 2. The incorporation by reference in
that warrant preparation of an PART 71—DESIGNATION OF CLASS A, 14 CFR 71.1 of FAA Order 7400.9P,
environmental assessment. B, C, D, AND E AIRSPACE AREAS; AIR Airspace Designations and Reporting
TRAFFIC SERVICE ROUTES; AND Points, dated September 1, 2006, and
List of Subjects in 14 CFR Part 71 REPORTING POINTS effective September 15, 2006, is
Airspace, Incorporation by reference, amended as follows:
Navigation (air). ■ 1. The authority citation for part 71
continues to read as follows: Paragraph 6011 Area Navigation Routes.
The Amendment * * * * *
Authority: 49 U.S.C. 106(g), 40103, 40113,
■ In consideration of the foregoing, the 40120; E.O. 10854, 24 FR 9565, 3 CFR, 1959–
Federal Aviation Administration 1963 Comp., p. 389.

T–245 Seal Beach, CA (SLI) to SILEX [New]


Seal Beach (SLI) ............................................ VORTAC ........................................................ (Lat. 33°47′00″ N., long. 118°03′17″ W.)
POPPR ............................................................ Fix .................................................................. (Lat. 33°50′34″ N., long. 118°17′18″ W.)
Santa Monica (SMO) ..................................... VOR/DME ...................................................... (Lat. 34°00′37″ N., long. 118°27′24″ W.)
SILEX ............................................................. Fix .................................................................. (Lat. 34°12′04″ N., long. 118°36′39″ W.)

* * * * * * *
T–247 Seal Beach, CA (SLI) to CANOG [New]
Seal Beach (SLI) ............................................ VORTAC ........................................................ (Lat. 33°47′00″ N., long. 118°03′17″ W.)
POPPR ............................................................ Fix .................................................................. (Lat. 33°50′34″ N., long. 118°17′18″ W.)
Santa Monica (SMO) ..................................... VOR/DME ...................................................... (Lat. 34°00′37″ N., long. 118°27′24″ W.)
CANOG .......................................................... Fix .................................................................. (Lat. 34°13′24″ N., long. 118°35′39″ W.)

* * * * * * *
T–249 Van Nuys, CA (VNY) to Seal Beach, CA [New]
Van Nuys (VNY) ........................................... VOR/DME ...................................................... (Lat. 34°13′24″ N., long. 118°29′30″ W.)
Santa Monica (SMO) ..................................... VOR/DME ...................................................... (Lat. 34°00′37″ N., long. 118°27′24″ W.)
POPPR ............................................................ Fix .................................................................. (Lat. 33°50′34″ N., long. 118°17′18″ W.)
Seal Beach (SLI) ............................................ VORTAC ........................................................ (Lat. 33°47′00″ N., long. 118°03′17″ W.)

* * * * * entities, Indian Tribal governments and entity is a party. TIPRA creates new
Issued in Washington, DC, June 28, 2007. employee benefit plans, as well as entity section 4965 and amends sections
Edith V. Parish,
managers of these entities. This action is 6033(a)(2) and 6011(g) of the Code. The
necessary to implement section 516 of amended section 6033(a)(2) requires
Manager, Airspace and Rules Group.
the Tax Increase Prevention and every tax-exempt entity to which
[FR Doc. E7–13004 Filed 7–5–07; 8:45 am] Reconciliation Act of 2005. The text of section 4965 applies that is a party to a
BILLING CODE 4910–13–P the temporary regulations also serves as prohibited tax shelter transaction to
the text of the proposed regulations set disclose to the IRS (in such form and
forth in the Proposed Rules section in manner and at such time as determined
DEPARTMENT OF THE TREASURY this issue of the Federal Register. by the Secretary) the following
DATES: Effective Date: These regulations information: (a) That such entity is a
Internal Revenue Service are effective on July 6, 2007. party to the prohibited tax shelter
Applicability Date: For dates of transaction; and (b) the identity of any
26 CFR Parts 1 and 301 applicability, see § 1.6033–5T(g). other party to the transaction which is
[TD 9335] FOR FURTHER INFORMATION CONTACT: known to the tax-exempt entity. The
Galina Kolomietz, (202) 622–6070, or amended section 6011(g) requires any
RIN 1545–BG19 taxable party to a prohibited tax shelter
Michael Blumenfeld, (202) 622–1124
Disclosure Requirements With Respect (not toll-free numbers). For questions transaction to disclose by statement to
to Prohibited Tax Shelter Transactions specifically relating to qualified pension any tax-exempt entity to which section
plans, individual retirement accounts, 4965 applies that is a party to such
AGENCY: Internal Revenue Service (IRS), and similar tax-favored savings transaction that such transaction is a
Treasury. arrangements, contact Dana Barry, (202) prohibited tax shelter transaction.
ACTION: Temporary regulations. 622–6060 (not a toll-free number). On July 11, 2006, the IRS released
SUPPLEMENTARY INFORMATION: Notice 2006–65 (2006–31 IRB 102),
SUMMARY: This document contains which alerted taxpayers to the new
temporary regulations under section Background provisions. On February 7, 2007, the IRS
6033(a)(2) of the Internal Revenue Code The Tax Increase Prevention and released Notice 2007–18 (2007–9 IRB
(Code) that provide rules regarding the Reconciliation Act of 2005, Public Law 608), which provided interim guidance
form, manner and timing of disclosure 109–222 (120 Stat. 345) (TIPRA), regarding the circumstances under
obligations with respect to prohibited enacted on May 17, 2006, defines which a tax-exempt entity will be
tax shelter transactions to which tax- certain transactions as prohibited tax treated as a party to a prohibited tax
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exempt entities are parties. These shelter transactions and imposes excise shelter transaction for purposes of
temporary regulations affect a broad taxes and disclosure requirements with sections 4965, 6033(a)(2) and 6011(g)
array of tax-exempt entities, including respect to prohibited tax shelter and regarding the allocation to various
charities, state and local government transactions to which a tax-exempt periods of net income and proceeds

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