Par. 5. Sections 54.9816-1, 54.9816-2, 54.9816-3, 54.9816-4, 54.9816-5, 54.9816-6, 54.9816-7, 54.9817-1, and 54.9822-1 are added to read as follows:
[The text of proposed § 54.9816-3 is the same as the text of § 54.9816-3T published elsewhere in this issue of the Federal Register].