Internal Revenue Bulletin 2014-2 (PDF rendition): IRS Revenue Rulings

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# Internal Revenue bulletin
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## HIGHLIGHTS OF THIS ISSUE

These synopses are intended only as aids to the reader in
identifying the subject matter covered. They may not be
relied upon as authoritative interpretations.

## INCOME TAX

### Rev. Rul. 2014-1, page 263.

Federal rates; adjusted federal rates; adjusted federal long-
term rate and the long-term exempt rate. For purposes of
sections 382, 642, 1274, 1288, and other sections of the
Code, tables set forth the rates for December 2013.

### Rev. Rul. 2014-2, page 255.

National Mortgage Settlement payments. This revenue ruling ex-
plains the tax treatment of payments to homeowners pursuant to
the National Mortgage Settlement, a group of settlement agree-
ments entered into in 2012 with five bank mortgage servicers to
address mortgage loan servicing and foreclosure abuses.

### REG-136984-12, page 378.

These proposed regulations under section 752 of the Code
relate to recourse liabilities of a partnership and the special
rules for related persons. The proposed regulations affect
partnerships and their partners. Comments are requested by
March 17, 2014.

### REG-159420-04, page 374.

Proposed regulations under section 41 of the Code provide
guidance on the treatment of qualified research expenditures
and gross receipts resulting from transactions between mem-
bers of a controlled group of corporations or a group of trades
or businesses under common control for purposes of deter-
mining the credit under section 41 for increasing research
activities. Comments are requested by March 13, 2014. A
public hearing is scheduled for April 23, 2014.

### Notice 2014-1, page 270.

This notice provides guidance on the application of the rules under
section 125 of the Code (relating to cafeteria plans, including
health and dependent care flexible spending arrangements
(FSAs)), and section 223 of the Code (relating to health savings

accounts (HSAs), as those two provisions relate to the participation
by same-sex spouses in certain employee benefit plans following the
Supreme Court decision in United States v. Windsor, 570 U.S.
133 S. Ct. 2675 (2013), and the issuance of Rev. Rul. 2013-17.
Rev. Rul. 2013-17 is amplified.

### Notice 2014-6, page 279.

This notice provides guidance on section 45R for certain small
employers that cannot offer a qualifying health plan (QHP)
through a Small Business Health Options Program (SHOP)
Exchange because the employer's principal business address
is in a county in which a QHP through a SHOP Exchange will not
be available for the 2014 calendar year.

### Announcement 2014-1, page 393.

This announcement notifies financial institutions creating accounts
and entering registration information on the IRS FATCA registra-
tion website about certain steps, as originally announced in Notice
2013-43, those financial institutions will need to take on or after
January 1, 2014. This announcement also provides general infor-
mation concerning anticipated publication dates of final qualified
intermediary (QI), withholding foreign partnership (WP), and with-
holding foreign trust agreements (WT).

## EMPLOYEE PLANS

### Rev. Rul. 2014-3, page 259.

2014 covered compensation tables; permitted disparity. The
covered compensation tables under section 401 of the Code
for the year 2014 are provided for use in determining contri-
butions to defined benefit plans and permitted disparity.

(Continued on the next page)

Finding Lists begin on page ii.

Department of the Treasury
Internal Revenue Service

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### REG-143172-13, page 383.

This document proposes amendments to regulations regarding
excepted benefits under the Code. Excepted benefits are exempt
from the health reform requirements that were added to the Code
by the Health Insurance Portability and Accountability Act and the
Affordable Care Act. Comments requested by February 24, 2014.

### Notice 2014-5, page 276.

This notice provides temporary nondiscrimination relief for certain
"closed" defined benefit pension plans (i.e., defined benefit plans
that provide ongoing accruals but that have been amended to limit
those accruals to some or all of the employees who participated
in the plan on a specified date). The notice permits certain em-
ployers that sponsor a closed DB plan and a DC plan to demon-
strate that the aggregated plans comply with the nondiscrimina-
tion requirements of § 401(a)(4) on the basis of equivalent
benefits, even if the aggregated plans do not satisfy the current
conditions for testing on that basis. This notice also requests com-
ments on possible permanent changes to the nondiscrimination rules
under § 401(a)(4). Comments requested by February 28, 2014.

## EXEMPT ORGANIZATIONS

### Notice 2014-4, page 274.

Under interim guidance, a Type III supporting organization will be
treated as functionally integrated if it (i) supports a supported
organization that is a governmental entity to which the supporting
organization is responsive; and (ii) engages in activities for or on
behalf of that governmental supported organization that perform
the functions of, or carry out the purposes of, that governmental
supported organization and that, but for the involvement of the
supporting organization, would normally be engaged in by the
governmental supported organization itself. Pending further guid-
ance, private foundations and sponsoring organizations that main-
tain donor-advised funds generally may continue to rely on the
grantor reliance standards of Notice 2006-109, as modified by this
notice, in determining whether a potential grantee is a Type I, Type II,
or functionally integrated Type III SO for purposes of the excise taxes
imposed under sections 4942, 4945, and 4966. Comments are
requested by March 7, 2014. Notice 2006-109 modified.

### Rev. Proc. 2014-9, page 281.

This document sets forth procedures for issuing determination
letters and rulings on the exempt status of organizations under
sections 501 and 521 of the Code. The procedures also apply
to the revocation and modification of determination letters or
rulings, and provide guidance on the exhaustion of administra-
tive remedies for purposes of declaratory judgment under
section 7428 of the Code. Rev. Proc. 2013-9 is superseded.

### Rev. Proc. 2014-10, page 293.

This document sets forth procedures for issuing determination
letters and rulings on private foundation status under section

509(a) of the Code, operating foundation status under section
4942(j)(3), and exempt operating foundation status under section
4940(d)(2), of organizations exempt from Federal income tax
under section 501(c)(3). This revenue procedure also applies to
the issuance of determination letters on the foundation status
under section 509(a)(3) of nonexempt charitable trusts described
in section 4947(a)(1). Rev. Proc. 2013-10 is superseded.

## EMPLOYMENT TAX

### T.D. 9649, page 265.

Final regulations relating to agents authorized under section
3504 of the Code to perform acts under the Federal Unem-
ployment Tax Act (FUTA) required of employers who are home
care service recipients.

## EXCISE TAX

### REG-143172-13, page 383.

This document proposes amendments to regulations regard-
ing excepted benefits under the Code. Excepted benefits are
exempt from the health reform requirements that were added
to the Code by the Health Insurance Portability and Account-
ability Act and the Affordable Care Act. Comments requested
by February 24, 2014.

### Notice 2014-4, page 274.

Under interim guidance, a Type III supporting organization will be
treated as functionally integrated if it (i) supports a supported
organization that is a governmental entity to which the supporting
organization is responsive; and (ii) engages in activities for or on
behalf of that governmental supported organization that perform
the functions of, or carry out the purposes of, that governmental
supported organization and that, but for the involvement of the
supporting organization, would normally be engaged in by the
governmental supported organization itself. Pending further guid-
ance, private foundations and sponsoring organizations that main-
tain donor-advised funds generally may continue to rely on the
grantor reliance standards of Notice 2006-109, as modified by this
notice, in determining whether a potential grantee is a Type I, Type II,
or functionally integrated Type III SO for purposes of the excise taxes
imposed under sections 4942, 4945, and 4966. Comments are
requested by March 7, 2014. Notice 2006-109 modified.

## ADMINISTRATIVE

### Rev. Proc. 2014-14, page 295.

This revenue procedure provides issuers of qualified mortgage
bonds, as defined in § 143(a) of the Code, and issuers of
mortgage credit certificates, as defined in § 25(c), with a list of
qualified census tracts for each state and the District of Co-
lumbia. See §§ 25(c)(2)(A)(iii)(V) and 143(j)(1)(A). Rev. Proc.
2003-49 is modified and superseded.

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## The IRS Mission

Provide America's taxpayers top-quality service by helping
them understand and meet their tax responsibilities and en-
force the law with integrity and fairness to all.

## Introduction

The Internal Revenue Bulletin is the authoritative instrument of
the Commissioner of Internal Revenue for announcing official
rulings and procedures of the Internal Revenue Service and for
publishing Treasury Decisions, Executive Orders, Tax Conven-
tions, legislation, court decisions, and other items of general
interest. It is published weekly.

It is the policy of the Service to publish in the Bulletin all
substantive rulings necessary to promote a uniform application
of the tax laws, including all rulings that supersede, revoke,
modify, or amend any of those previously published in the
Bulletin. All published rulings apply retroactively unless other-
wise indicated. Procedures relating solely to matters of internal
management are not published; however, statements of inter-
nal practices and procedures that affect the rights and duties
of taxpayers are published.

Revenue rulings represent the conclusions of the Service on
the application of the law to the pivotal facts stated in the
revenue ruling. In those based on positions taken in rulings to
taxpayers or technical advice to Service field offices, identify-
ing details and information of a confidential nature are deleted
to prevent unwarranted invasions of privacy and to comply with
statutory requirements.

Rulings and procedures reported in the Bulletin do not have the
force and effect of Treasury Department Regulations, but they
may be used as precedents. Unpublished rulings will not be
relied on, used, or cited as precedents by Service personnel in
the disposition of other cases. In applying published rulings and
procedures, the effect of subsequent legislation, regulations,
court decisions, rulings, and procedures must be considered,
and Service personnel and others concerned are cautioned

against reaching the same conclusions in other cases unless
the facts and circumstances are substantially the same.

The Bulletin is divided into four parts as follows:

### Part I .- 1986 Code.

This part includes rulings and decisions based on provisions of
the Internal Revenue Code of 1986.

### Part II .- Treaties and Tax Legislation.

This part is divided into two subparts as follows: Subpart A, Tax
Conventions and Other Related Items, and Subpart B, Legisla-
tion and Related Committee Reports.

Part III .- Administrative, Procedural, and Miscellaneous.
To the extent practicable, pertinent cross references to these
subjects are contained in the other Parts and Subparts. Also
included in this part are Bank Secrecy Act Administrative Rul-
ings. Bank Secrecy Act Administrative Rulings are issued by
the Department of the Treasury's Office of the Assistant Sec-
retary (Enforcement).

### Part IV .- Items of General Interest.

This part includes notices of proposed rulemakings, disbar-
ment and suspension lists, and announcements.

The last Bulletin for each month includes a cumulative index for
the matters published during the preceding months. These
monthly indexes are cumulated on a semiannual basis, and are
published in the last Bulletin of each semiannual period.

The contents of this publication are not copyrighted and may be reprinted freely. A citation of the Internal Revenue Bulletin as the source would be appropriate.

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## Part I. Rulings and Decisions Under the Internal Revenue Code of 1986

### Section 42 .- Low-Income Housing Credit

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of January 2014. See Rev. Rul. 2014-1, page 263.

### Section 121 .- Exclusion of gain from sale of principal residence

26 CFR 1.121-1: Exclusion of gain from sale or
exchange of a principal residence. (Also: §§ 61, 165,
691, 1001; 1.61-6, 1.165-1, 1.691(a)-1, 1.1001-1.)

### Rev. Rul. 2014-2 ISSUES

1\. If a taxpayer receives a payment
pursuant to the National Mortgage Settle-
ment due to the foreclosure of the taxpay-
er's principal residence ("NMS Pay-
ment"), what is the proper tax
characterization of the payment?

2\. If the NMS Payment is characterized
as part of the amount realized on the fore-
closure and if that characterization creates
or increases a gain on the foreclosure of
the principal residence, are there grounds
for the taxpayer to exclude from gross
income some or all of that gain?

3\. If the property for which a taxpayer
receives an NMS Payment contained one or
more additional dwelling units that were not
used as the taxpayer's principal residence,
how should the NMS Payment be allocated
between the portion of the property that the
taxpayer used as a principal residence and
the rest of the property?

4\. If a borrower who was eligible for an
NMS Payment died before receiving it,
what is the tax treatment of the person
who receives that payment?

### BACKGROUND

In 2012, the United States government
and the attorneys general of 49 states and
the District of Columbia entered into settle-

ment agreements with five bank mortgage
servicers to address mortgage loan servicing
and foreclosure abuses ("National Mortgage
Settlement").1 One component of the Na-
tional Mortgage Settlement is the Borrower
Payment Fund (Fund), which the parties in-
tend to be structured as a qualified settle-
ment fund under § 1.468B-1 of the Income
Tax Regulations. The terms of the settle-
ment agreements provide that:

(1) The five mortgage servicers col-
lectively will pay approximately
$1.5 billion into the Fund.

(2) The Fund will make NMS Payments
to certain borrowers who lost their
principal residences in foreclosure on
or after January 1, 2008, and on or
before December 31, 2011.

(3) Each borrower's transaction must
meet the following requirements
for the borrower to receive an
NMS Payment:2

(i) The borrower's first-lien
mortgage loan was secured
by a one-to-four-unit resi-
dential property that the bor-
rower had indicated at the
time of loan origination was
to be used as the borrower's
principal residence;

(ii) The borrower's mortgage loan
was serviced by one of the five
bank mortgage servicers;

(iii) The borrower made at least
three payments on the first-
lien mortgage loan;

(iv) The loan went to foreclosure
sale on or after January 1,
2008, and on or before De-
cember 31, 2011; and

(v)
) The unpaid principal balance
of the first-lien mortgage
loan did not exceed the gov-
ernment sponsored enter-
prise (GSE) loan limit for the
property securing the loan
(for example, $729,750 for a
one-unit residence).

(4) For each NMS Payment, there
must be certification by (or for)
the borrower under penalties of
perjury that-

(i)
The borrower owned and oc-
cupied (or intended to own
and occupy) the property (or
a unit thereof) as his or her
principal residence at the
time the borrower obtained
the mortgage loan;

(ii)
The borrower lost the princi-
pal residence in foreclosure
on or after January 1, 2008,
and on or before December
31, 2011; and

(iii) The borrower lost the princi-
pal residence in foreclosure
because-

(a) The borrower was un-
able to make payments
on the first-lien mort-
gage loan due to a finan-
cial hardship; and/or

(b) The mortgage servicer
mishandled the borrow-
er's application for a
loan modification or
other foreclosure alter-
native or pursued fore-
closure while the appli-
cation was pending or
after it was approved;
and/or

(c) The mortgage servicer,
foreclosure trustee, or
their attorneys made er-
rors in, or leading up to,
the foreclosure process.

The NMS Payment for each loan is the
same amount (approximately $1,400). (If
more than one of the co-borrowers on a
loan filed claims, they share a single NMS
Payment from the Fund.) A borrower
could receive the NMS Payment without
having to prove financial harm and with-
out having to release any claims. How-
ever, under the terms of the National
Mortgage Settlement, the NMS Payment

1Oklahoma did not join in the National Mortgage Settlement, and borrowers in Oklahoma are not eligible for its direct relief measures to borrowers. Borrowers with property in Puerto Rico
and other American territories also are not eligible.

2The servicers provided lists of loans that met these five criteria.

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offsets and reduces any other obligation
that a servicer has to the borrower to pro-
vide compensation or other payments.

The National Mortgage Settlement
agreements provide that an NMS Payment
is remedial and relates to the reduced pro-
ceeds a borrower is deemed to have real-
ized in a foreclosure because of the ser-
vicers' allegedly unlawful conduct. The
agreements do not consider the NMS Pay-
ment to be forgiven debt.

The Fund began making the NMS Pay-
ments to eligible borrowers in the summer
of 2013.3 In the case of a deceased eligible
borrower, the Fund generally issues pay-
ment for the claim in the name of the
borrower.4

### FACTS

Situation 1-Loss on a single-unit
home. In 2006, Borrower A purchased a
property for its fair market value of
$230,000. A financed $200,000 of the pur-
chase price with a recourse first-lien mort-
gage loan that was secured by the prop-
erty, and A used the property as A's
principal residence. During 2011, A's
principal residence was foreclosed on
when its fair market value was $125,000.
The lender subsequently sold the principal
residence and applied the proceeds in final
satisfaction of the principal balance of the
first-lien mortgage loan, which was
$185,000. A's adjusted basis in the prin-
cipal residence at the time of the foreclo-
sure was $230,000. In 2013, A received an
NMS Payment of $1,400 from the Fund.
Situation 2-Loss on a multiple-unit home.
The facts are the same as in Situation 1,
except that the borrower was B, and the
property has two identical dwelling units. B
used one unit as a principal residence and
leased the other to a third party at fair rental
value. B's entire property was foreclosed on
and subsequently sold by the lender. B's
adjusted basis in the entire property at the
time of the foreclosure was $200,000, of
which $115,000 was allocable to the portion
of the property B used as a principal resi-
dence. Half of the property's fair market
value at the time of the foreclosure

($62,500) was allocable to the portion of the
property that B used as a principal residence.
In 2013, B received an NMS Payment of
$1,400 from the Fund.

Situation 3-Gain on a multiple-unit
home. The facts are the same as in Situa-
tion 2, except that the purchase price was
$155,000; and, at the time of the foreclo-
sure-

· The property's fair market value was
$160,000;

· Half of the property's fair market
value ($80,000) was allocable to the
portion of the property that B used as
a principal residence;

· B's adjusted basis in the entire prop-
erty was $125,000; and

· $77,500 of the total adjusted basis was
allocable to the portion of the property
that B used as a principal residence.

Situation 4-Gain on a single-unit
home. In 1980, Borrower C purchased a
property for $155,000. C financed
$130,000 of the purchase price with a
recourse first-lien mortgage loan se-
cured by the property. C continuously
used the property as C's principal resi-
dence. C refinanced the mortgage loan
for an amount in excess of its outstand-
ing principal balance with a new re-
course first-lien mortgage loan secured
by the principal residence, and used the
proceeds to pay for educational ex-
penses of C's children and to purchase a
boat for personal use.

In 2009, C's principal residence was
foreclosed on when its fair market value was
$160,000. The lender subsequently sold the
principal residence and applied the proceeds
in final satisfaction of the principal balance
of the new loan, which was $215,000. C's
adjusted basis in the principal residence at
the time of the foreclosure was $155,000. In
2013, C received an NMS Payment of
$1,400 from the Fund.

Situation 5-Single-unit home with
gain less than prior depreciation. In 2000,
Borrower D purchased a property for
$155,000. D financed $130,000 of the pur-
chase price with a recourse first-lien mort-

gage loan secured by the property. D used
a portion of the principal residence as an
office in D's business and claimed depre-
ciation deductions of $10,000.

In 2009, D's principal residence was
foreclosed on when its fair market value
was $149,000. The lender subsequently
sold the principal residence and applied
the proceeds in final satisfaction of the
principal balance of the loan, which was
$175,000 due to subsequent refinancings.
D's adjusted basis in the principal resi-
dence at the time of the foreclosure was
$145,000. D did not sell any other prop-
erty during 2009. In 2013, D received an
NMS Payment of $1,400 from the Fund.

Situation 6-Single-unit home with
gain greater than prior depreciation. The
facts are the same as in Situation 5, except
that the fair market value of the property
at the time of the foreclosure was
$154,500.

Situation 7-Deceased borrower. The
facts are the same as in Situation 5, except
that D died before the NMS Payment was
made.

### LAW AND ANALYSIS

Section 61(a)(3) of the Internal Reve-
nue Code provides that, except as other-
wise provided in subtitle A, gross income
includes gains derived from dealings in
property.

Section 121(a) generally provides, with
certain limitations and exceptions, that
gross income does not include gain from
the sale or exchange of property if, during
the 5-year period ending on the date of the
sale or exchange, the taxpayer has owned
and used the property as the taxpayer's
principal residence for periods aggregat-
ing 2 years or more.

Section 121(d)(6) provides that the ex-
clusion from income under § 121(a) does
not apply to that part of the gain from the
sale of any property that does not exceed
the depreciation adjustments (as defined
in § 1250(b)(3)) attributable to the prop-
erty for periods after May 6, 1997. See
§ 1.121-1(d) for an example that illus-
trates this rule.

3The National Mortgage Settlement also requires the servicers to make other payments to the federal and state governments. Each state has the option of using a portion of those other funds
to increase the amount paid to borrowers from that state who lost their homes in foreclosure. This revenue ruling does not address payments of these additional amounts.

4There are two exceptions-

. In the case of the death of one spouse, the NMS payment is made in the sole name of the surviving spouse.

· If an affidavit, an indemnity agreement, and a death certificate are submitted, the NMS payment is made in the name of the submitter.

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Section 1.121-1(e)(1) provides that
§ 121 does not apply to the gain allocable to
any portion of the property (separate from
the dwelling unit) sold or exchanged for
which a taxpayer does not satisfy the use
requirement. Thus, if a portion of the prop-
erty was used for residential purposes and a
portion of the property (separate from the
dwelling unit) was used for nonresidential
purposes, only the gain for the residential
portion is excludable under § 121.

Section 1.121-1(e)(3) provides that for
purposes of determining the amount of
gain allocable to the residential and non-
residential portions of the property, the
taxpayer must allocate the basis and the
amount realized between the residential
and the non-residential portions of the
property using the same method of allo-
cation that the taxpayer used to determine
depreciation adjustments (as defined in
§ 1250(b)(3)), if applicable.

Under § 1.121-1(e)(1), no allocation of
the gain from the sale or exchange of
property is required if both the residential
and non-residential portions of the prop-
erty are within the same dwelling unit.
However, § 121 does not apply to the gain
allocable to the residential portion of the
property to the extent provided by
§ 121(d)(6) and § 1.121-1(d). Thus, if the
taxpayer's adjusted basis in the dwelling
unit reflects any prior depreciation deduc-
tions allowed or allowable on the dwelling
unit, then the exclusion under § 121 is
limited to the gain in excess of the depre-
ciation deductions allowed or allowable.
See § 1250(b)(3).

Section 165(a) allows as a deduction
any loss sustained during the taxable year
and not compensated for by insurance or
otherwise.

For an individual, § 165(c) generally
limits the deduction for losses to-

· losses incurred in a trade or business;

· losses incurred in any transaction en-
tered into for profit, though not con-
nected with a trade or business; and

· losses of property not connected
with a trade or business or a transac-
tion entered into for profit that arise
from fire, storm, shipwreck, or other
casualty, or from theft.

Section 691(a)(1) provides that the
amount of all items of gross income in
respect of a decedent that are not properly
includible in respect of the taxable period
in which falls the date of the decedent's
death or a prior period (including the
amount of all items of gross income in
respect of a prior decedent, if the right to
receive such amount was acquired by rea-
son of the death of the prior decedent or
by bequest, devise, or inheritance from the
prior decedent) shall be included in the
gross income, for the taxable year in
which received, of-

· the estate of the decedent, if the right
to receive the amount is acquired by
the decedent's estate from the dece-
dent;

· the person who, by reason of the death
of the decedent, acquires the right to
receive the amount, if the right to re-
ceive the amount is not acquired by
the decedent's estate from the dece-
dent; or

· the person who acquires from the
decedent the right to receive the
amount by bequest, devise, or inher-
itance, if the amount is received after
a distribution by the decedent's es-
tate of such right.

Section 1.691(a)-1(b) provides that the
term "income in respect of a decedent" re-
fers to those amounts to which a decedent
was entitled as gross income, but which
were not properly includible in computing
the decedent's taxable income for the tax-
able year ending with the date of the dece-
dent's death or for a previous taxable year
under the method of accounting employed
by the decedent.

Section 691(a)(3) provides that the right
to receive an amount of income in respect of
a decedent shall be treated, in the hands of
the estate of the decedent or any person who
acquired such right by reason of the death of
the decedent, or by bequest, devise, or in-
heritance from the decedent, as if it had been
acquired by the estate or such person in the
transaction in which the right to receive the
income was originally derived and the
amount includible in gross income shall be
considered, in the hands of the estate or such

person to have the character which it would
have had in the hands of the decedent if the
decedent had lived and received such income.

Section 1001(a) provides that the gain
from the sale or other disposition of prop-
erty is the excess of the amount realized
over the adjusted basis provided in § 1011
for determining gain, and the loss is the
excess of the adjusted basis provided in
§ 1011 for determining loss over the
amount realized.

Section 1.1001-1(a) states that the
amount realized from a sale or other dispo-
sition of property is the sum of any money
received plus the fair market value of any
property (other than money) received.

Section 1.1001-2(a)(1) generally pro-
vides that the amount realized on a sale or
disposition of property includes the amount
of the liabilities from which the transferor is
discharged as a result of the sale or dispo-
sition. Under § 1.1001-2(a)(2), however,
the amount realized on a sale or other dis-
position of property that secures a recourse
liability does not include amounts that are
(or would be if realized and recognized)
income from the discharge of indebtedness
under § 61(a)(12).

In each situation in this revenue ruling,
the borrower incurred recourse debt se-
cured by property used (in whole or in
part) as the borrower's principal resi-
dence, and the foreclosure of the property
resulted in final satisfaction of the out-
standing balance of the recourse debt.
Thus, under § 1001 and its regulations, the
amount realized by each borrower on the
disposition of the property in the foreclo-
sure equals the fair market value of the
property.5

To determine the federal income tax
treatment of a settlement payment, "the
test is not whether the action was one in
tort or contract, but rather the question to
be asked is 'In lieu of what were the
damages awarded?"" See Raytheon Pro-
duction Corp. v. Commissioner, 144 F.2d
110, 113 (1st Cir. 1944), aff'g 1 T.C. 952
(1943). Here, as reflected in the settlement
documents, the NMS Payment from the
Fund is an additional amount realized on
the foreclosure of the borrower's principal
residence. That amount realized is used to

5This revenue ruling addresses recourse mortgage loans. If the borrower's mortgage loan was a nonrecourse loan, the debt that was discharged in the foreclosure would be included in the
borrower's amount realized from the disposition of the property. Regardless of whether the mortgage loan was recourse or nonrecourse, the NMS Payment is an additional amount realized
from the foreclosure.

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determine any gain or loss realized under
§ 1001, including gain that may be ex-
cluded under § 121.

In addition, an NMS Payment is in-
tended to compensate a borrower for loss
of a principal residence rather than for
loss on other property. This intention is
indicated by the fact that only borrowers
who lost their principal residence may re-
ceive the payment. Consequently, for pur-
poses of § 1001, § 121, and § 1.121-1(e),
if a taxpayer receives an NMS Payment
for loss of a multiple-unit property a por-
tion of which was used as the taxpayer's
principal residence, then the entire NMS
Payment is allocable to the portion of the
property used as a principal residence.

A taxpayer that receives a deceased eli-
gible borrower's NMS Payment "stands in
the shoes" of the borrower for purposes of
determining the tax consequences of that
payment. Any gain not excluded from gross
income under § 121 is income in respect of
a decedent within the meaning of § 691(a).

Situation 1-Loss on a single-unit
home. In 2011, A's amount realized on the
foreclosure of the principal residence
was $125,000, its fair market value. A's
adjusted basis in the principal residence
($230,000) exceeded A's amount real-
ized ($125,000). Thus, A realized a
$105,000 ($230,000 - $125,000) loss on
the foreclosure. Under § 165(c), this
loss is not deductible because A, an in-
dividual, did not incur the loss in a trade
or business, a transaction entered into
for profit, or as a result of a casualty.
The NMS Payment of $1,400 that A
received in 2013 reduces A's nondeduct-
ible loss to $103,600 and thus does not
increase A's taxable income.

Situation 2-Loss on a multiple-unit
home. In 2011, B's adjusted basis in the
portion of the property that B used as a
principal residence ($115,000) exceeded
B's amount realized from the foreclosure
of that portion of the property ($62,500).
Thus, B realized a loss of $52,500
($115,000-$62,500) on the portion of the
property B used as a principal residence,
which is not deductible under § 165(c).
The entire NMS Payment of $1,400 that B
received in 2013 is allocable to the portion
of the property B used as a principal res-
idence. The allocated amount reduces B's
nondeductible loss to $51,100 and thus
does not increase B's taxable income.

Situation 3-Gain on a multiple-unit
home. In 2009, B's amount realized on the
foreclosure of the portion of the property
B used as a principal residence ($80,000)
exceeded B's adjusted basis ($77,500) in
that portion of the property. Thus, B had a
$2,500 ($80,000-$77,500) gain on the
foreclosure of the principal residence. B
excludes this gain from gross income un-
der § 121 because B owned and used that
portion of the property as a principal res-
idence for at least two of the five years
preceding the sale. The entire NMS Pay-
ment of $1,400 that B received in 2013 is
allocable to the portion of the property B
used as a principal residence, thus increas-
ing B's gain (and the amount excluded
under § 121) on the foreclosure of the
principal residence to $3,900.

Situation 4-Gain on a single-unit
home. In 2009, C's amount realized on
the foreclosure of the principal resi-
dence was $160,000, its fair market
value. C's amount realized ($160,000)
exceeded C's adjusted basis ($155,000).
Thus, C had a $5,000 ($160,000-
$155,000) gain on the foreclosure of the
principal residence. C excludes this gain
from gross income under § 121 because
C owned and used the property as a
principal residence for at least two of
the five years preceding the sale. The
NMS Payment of $1,400 that C received
from the Fund in 2013 increases C's
gain (and the amount excluded under
§ 121) on the foreclosure to $6,400.

Situation 5-Single-unit home with
gain less than prior depreciation. In 2009,
D's amount realized on the foreclosure of
the principal residence ($149,000) ex-
ceeded D's adjusted basis in the principal
residence ($145,000). Thus, D realized a
gain of $4,000 ($149,000-$145,000) on
the foreclosure of the principal residence.
Under § 121(d)(6), however, because the
$4,000 gain did not exceed D's deprecia-
tion deductions of $10,000, D could not
exclude that gain from income under
§ 121, and D includes the $4,000 gain in
income under § 61(a)(3) in 2009. Simi-
larly, under § 121(d)(6), D may not ex-
clude from income the additional $1,400
gain that D realizes as a result of the NMS
Payment of $1,400 that D receives in
2013. The NMS Payment increases the
gain on the property to $5,400, which
does not exceed D's depreciation deduc-

tions. Thus, none of the $5,400 gain is
excludable from gross income. Under
§ 61(a)(3), D must include the NMS Pay-
ment of $1,400 in income on D's federal
income tax return for 2013, the year in
which D received the NMS Payment. See
§ 1.121-1(d) for rules on determining the
character of this income.

Situation 6-Single-unit home with gain
greater than prior depreciation. Because
the amount realized on the foreclosure was
$154,500, the NMS Payment of $1,400 in-
creased the gain to $10,900 (($154,500-
$145,000) + $1,400), which exceeds the
depreciation deductions by $900. Thus, D
includes $500 of the additional gain result-
ing from the NMS Payment in gross income
under § 121(d)(6) on D's federal income tax
return for 2013, and excludes the remaining
$900 from gross income under § 121(a). See
§ 1.121-1(d) for rules on determining the
character of the amount that is included in
income.

Situation 7-Deceased borrower. Be-
cause D died before payment was made,
the person(s) with a right to D's NMS
Payment must treat the entire amount re-
ceived as income in respect of a decedent
under § 691(a) because, if D had lived, D
could not have excluded any of the NMS
Payment from income pursuant to
§ 121(d)(6). See § 691(a)(3) and § 1.121-
1(d) for rules on determining the character
of the amount that is included in income.

## HOLDINGS

1\. A taxpayer who receives an NMS
Payment pursuant to the National Mort-
gage Settlement due to the foreclosure of
the taxpayer's principal residence in-
cludes the payment in the amount realized
on the foreclosure under § 1001.

2\. If a taxpayer includes an NMS Pay-
ment in the amount realized and, as a result,
creates or increases a gain on the foreclosure
of the principal residence, the taxpayer may
exclude the resulting gain from gross in-
come to the extent permitted under § 121,
including the limitation in § 121(d)(6) that
gain attributable to depreciation cannot be
excluded from gross income.

3\. If the property for which a taxpayer
receives an NMS Payment contained one
or more additional dwelling units that
were not used as the taxpayer's principal
residence, the entire NMS Payment is al-

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locable to the portion of the property that
the taxpayer used as a principal residence.

4\. A taxpayer who receives any portion
of a deceased borrower's NMS Payment
stands in the shoes of the borrower to deter-
mine the taxable portion, if any, of the NMS
Payment. Any taxable amount is income in
respect of a decedent under § 691(a).

## DRAFTING INFORMATION

The principal author of this revenue
ruling is Shareen S. Pflanz of the Office of
Associate Chief Counsel (Income Tax &
Accounting). For further information re-
garding this revenue ruling, contact Sha-
reen S. Pflanz at (202) 622-4920 (not a
toll-free call).

## Section 280G .- Golden Parachute Payments

Federal short-term, mid-term, and long-term
rates are set forth for the month of January 2014. See
Rev. Rul. 2014-1, page 263.

## Section 382 .- Limitation on Net Operating Loss Carryforwards and Certain Built-In Losses Following Ownership Change

The adjusted applicable federal long-term rate is
set forth for the month of January 2014. See Rev.
Rul. 2014-1, page 263.

## Section 401 .- Qualified Pension, Profit-Sharing, and Stock Bonus Plans

26 CFR 1.401(1)-1: Permitted disparity in employer-
provided contributions or benefits

## Rev. Rul. 2014-3

This revenue ruling provides tables of
covered compensation under § 401(l)(5)(E)
of the Internal Revenue Code (the "Code")
and the Income Tax Regulations thereun-
der, for the 2014 plan year.

Section 401(l)(5)(E)(i) defines cov-
ered compensation with respect to an
employee as the average of the contri-
bution and benefit bases in effect under
section 230 of the Social Security Act
(the "Act") for each year in the 35-year
period ending with the year in which the
employee attains social security retire-
ment age.

Section 401(l)(5)(E)(ii) states that the
determination for any year preceding the
year in which the employee attains social
security retirement age shall be made by
assuming that there is no increase in the
contribution and benefit base after the de-
termination year and before the employee
attains social security retirement age.

Section 1.401(1)-1(c)(34) of the In-
come Tax Regulations (the “Regula-
tions") defines the taxable wage base as
the contribution and benefit base under
section 230 of the Act.

Section 1.401(1)-1(c)(7)(i) of the Reg-
ulations defines covered compensation for

an employee as the average (without in-
dexing) of the taxable wage bases in effect
for each calendar year during the 35-year
period ending with the last day of the
calendar year in which the employee at-
tains (or will attain) social security retire-
ment age. A 35-year period is used for all
individuals regardless of the year of birth
of the individual. In determining an em-
ployee's covered compensation for a plan
year, the taxable wage base for all calen-
dar years beginning after the first day of
the plan year is assumed to be the same as
the taxable wage base in effect as of the
beginning of the plan year. An employee's
covered compensation for a plan year be-
ginning after the 35-year period applica-
ble under § 1.401(1)-1(c)(7)(i) is the em-
ployee's covered compensation for a plan
year during which the 35-year period
ends. An employee's covered compensa-
tion for a plan year beginning before the
35-year period applicable under
§ 1.401(1)-1(c)(7)(i) is the taxable wage
base in effect as of the beginning of the
plan year.

Section 1.401(1)-1(c)(7)(ii) provides
that, for purposes of determining the
amount of an employee's covered com-
pensation under § 1.401(1)-1(c)(7)(i), a
plan may use tables, provided by the
Commissioner, that are developed by
rounding the actual amounts of covered
compensation for different years of birth.

For purposes of determining covered
compensation for the 2014 year, the tax-
able wage base is $117,000.

The following tables provide covered
compensation for 2014.

### ATTACHMENT I 2014 COVERED COMPENSATION TABLE

CALENDAR YEAR OF BIRTH

CALENDAR YEAR OF SOCIAL SECURITY RETIREMENT AGE

2014 COVERED COMPENSATION TABLE II

1907

1972

$ 4,488

1908

1973

4,704

1909

1974

5,004

1910

1975

5,316

1911

1976

5,664

1912

1977

6,060

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# ATTACHMENT I

2014 COVERED COMPENSATION TABLE

CALENDAR YEAR OF BIRTH

CALENDAR YEAR OF SOCIAL SECURITY RETIREMENT AGE

2014 COVERED COMPENSATION TABLE II

1913

1978

6,480

1914

1979

7,044

1915

1980

7,692

1916

1981

8,460

1917

1982

9,300

1918

1983

10,236

1919

1984

11,232

1920

1985

12,276

1921

1986

13,368

1922

1987

14,520

1923

1988

15,708

1924

1989

16,968

1925

1990

18,312

1926

1991

19,728

1927

1992

21,192

1928

1993

22,716

1929

1994

24,312

1930

1995

25,920

1931

1996

27,576

1932

1997

29,304

1933

1998

31,128

1934

1999

33,060

1935

2000

35,100

1936

2001

37,212

1937

2002

39,444

1938

2004

43,992

1939

2005

46,344

1940

2006

48,816

1941

2007

51,348

1942

2008

53,952

1943

2009

56,628

1944

2010

59,268

1945

2011

61,884

1946

2012

64,560

1947

2013

67,308

1948

2014

69,996

1949

2015

72,600

1950

2016

75,084

1951

2017

77,508

1952

2018

79,824

1953

2019

82,092

1954

2020

84,300

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## ATTACHMENT I

2014 COVERED COMPENSATION TABLE

CALENDAR YEAR OF BIRTH

CALENDAR YEAR OF SOCIAL SECURITY RETIREMENT AGE

2014 COVERED COMPENSATION TABLE II

1955

2022

88,536

1956

2023

90,600

1957

2024

92,568

1958

2025

94,440

1959

2026

96,264

1960

2027

98,016

1961

2028

99,720

1962

2029

101,328

1963

2030

102,924

1964

2031

104,472

1965

2032

105,948

1966

2033

107,340

1967

2034

108,600

1968

2035

109,764

1969

2036

110,820

1970

2037

111,732

1971

2038

112,584

1972

2039

113,424

1973

2040

114,192

1974

2041

114,840

1975

2042

115,404

1976

2043

115,824

1977

2044

116,124

1978

2045

116,412

1979

2046

116,700

1980

2047

116,904

1981 and Later

2048 and Later

117,000

# ATTACHMENT II 2014 ROUNDED COVERED COMPENSATION TABLE

CALENDAR YEAR OF BIRTH

2014 COVERED COMPENSATION ROUNDED

1937

$ 39,000

1938-1939

45,000

1940

48,000

1941

51,000

1942

54,000

1943

57,000

1944

60,000

1945

63,000

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# ATTACHMENT II

2014 ROUNDED COVERED COMPENSATION TABLE

CALENDAR YEAR OF BIRTH

2014 COVERED COMPENSATION ROUNDED

1946-1947

66,000

1948

69,000

1949

72,000

1950

75,000

1951

78,000

1952-1953

81,000

1954

84,000

1955-1956

90,000

1957-1958

93,000

1959

96,000

1960-1961

99,000

1962-1963

102,000

1964-1965

105,000

1966-1967

108,000

1968-1970

111,000

1971-1975

114,000

1976 and Later

117,000

# DRAFTING INFORMATION

The principal author of this revenue
ruling is Michael Spaid of the Employee
Plans, Tax Exempt and Government En-
tities Division. For further information
regarding this revenue ruling, please
contact the Employee Plans taxpayer as-
sistance telephone service at 1-877-829-
5500, between the hours of 8:30 a.m.
and 4:30 p.m. Eastern time, Monday
through Friday (a toll-free number). Mr.
Spaid may be reached via e-mail at
RetirementPlanQuestions@irs.gov.

# Section 412 .- Minimum Funding Standards

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of January 2014. See Rev. Rul. 2014-1, page 263.

# Section 467 .- Certain Payments for the Use of Property or Services

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of January 2014. See Rev. Rul. 2014-1, page 263.

# Section 482 .- Allocation of Income and Deductions Among Taxpayers

Federal short-term, mid-term, and long-term
rates are set forth for the month of January 2014. See
Rev. Rul. 2014-1, page 263.

## Section 468 .- Special Rules for Mining and Solid Waste Reclamation and Closing Costs

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of January 2014. See Rev. Rul. 2014-1, page 263.

## Section 483 .- Interest on Certain Deferred Payments

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of January 2014. See Rev. Rul. 2014-1, page 263.

## Section 509 .- Private Foundation Defined

Guidance is provided for Type III supporting
organizations seeking to qualify as functionally in-
tegrated by supporting a governmental supported
organization. See Notice 2014-4 on page 274.

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## Section 642 .- Special Rules for Credits and Deductions

Federal short-term, mid-term, and long-term
rates are set forth for the month of January 2014. See
Rev. Rul. 2014-1, page 263.

# Section 807 .- Rules for Certain Reserves

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of January 2014. See Rev. Rul. 2014-1, page 263.

# Section 846 .- Discounted Unpaid Losses Defined

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of January 2014. See Rev. Rul. 2014-1, page 263.

# Section 1274 .- Determination of Issue Price in the Case of Certain Debt Instruments Issued for Property

(Also Sections 42, 280G, 382, 412, 467, 468, 482,
483, 642, 807, 846, 1288, 7520, 7872.)

## Rev. Rul. 2014-1

This revenue ruling provides various pre-
scribed rates for federal income tax pur-
poses for January 2014 (the current month).
Table 1 contains the short-term, mid-term,
and long-term applicable federal rates
(AFR) for the current month for purposes of
section 1274(d) of the Internal Revenue
Code. Table 2 contains the short-term,
mid-term, and long-term adjusted appli-
cable federal rates (adjusted AFR) for the
current month for purposes of section
1288(b). Table 3 sets forth the adjusted
federal long-term rate and the long-term

tax-exempt rate described in section
382(f). Table 4 contains the appropriate
percentages for determining the low-
income housing credit described in sec-
tion 42(b)(1) for buildings placed in ser-
vice during the current month. However,
under section 42(b)(2), the applicable
percentage for non-federally subsidized
new buildings placed in service after
July 30, 2008, with respect to housing
credit dollar amount allocations made
before January 1, 2014, shall not be less
than 9%. Table 5 contains the federal
rate for determining the present value of
an annuity, an interest for life or for a
term of years, or a remainder or a rever-
sionary interest for purposes of section
7520. Finally, Table 6 contains the
deemed rate of return for transfers made
during calendar year 2014 to pooled in-
come funds described in section
642(c)(5) that have been in existence for
less than 3 taxable years immediately
preceding the taxable year in which the
transfer was made.

REV. RUL. 2014-1 TABLE 1 Applicable Federal Rates (AFR) for January 2014

Period for Compounding Annual Semiannual Short-term

Quarterly

Monthly

AFR

.25%

.25%

.25%

.25%

110% AFR

.28%

.28%

.28%

.28%

120% AFR

.30%

.30%

.30%

.30%

130% AFR

.33%

.33%

.33%

.33%

Mid-term

AFR

1.75%

1.74%

1.74%

1.73%

110% AFR

1.92%

1.91%

1.91%

1.90%

120% AFR

2.10%

2.09%

2.08%

2.08%

130% AFR

2.27%

2.26%

2.25%

2.25%

150% AFR

2.63%

2.61%

2.60%

2.60%

175% AFR

3.07%

3.05%

3.04%

3.03%

Long-term

AFR

3.49%

3.46%

3.45%

3.44%

110% AFR

3.85%

3.81%

3.79%

3.78%

120% AFR

4.19%

4.15%

4.13%

4.11%

130% AFR

4.55%

4.50%

4.47%

4.46%

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REV. RUL. 2014-1 TABLE 2 Adjusted AFR for January 2014

Short-term adjusted AFR

Period for Compounding

Annual

Semiannual

Quarterly

Monthly

.25%

.25%

.25%

.25%

Mid-term adjusted AFR

1.56%

1.55%

1.55%

1.55%

Long-term adjusted AFR

3.49%

3.46%

3.45%

3.44%

REV. RUL. 2014-1 TABLE 3
Rates Under Section 382 for January 2014

### Adjusted federal long-term rate for the current month

3.49%

Long-term tax-exempt rate for ownership changes during the current month (the highest
of the adjusted federal long-term rates for the current month and the prior two months.)

3.49%

#### REV. RUL. 2014-1 TABLE 4 Appropriate Percentages Under Section 42(b)(1) for January 2014

Note: Under section 42(b)(2), the applicable percentage for non-federally subsidized new buildings placed in service after
July 30, 2008, with respect to housing credit dollar amount allocations made before January 1, 2014, shall not be less than
9%.

Appropriate percentage for the 70% present value low-income housing credit

7.60%

Appropriate percentage for the 30% present value low-income housing credit

3.26%

##### REV. RUL. 2014-1 TABLE 5 Rate Under Section 7520 for January 2014

Applicable federal rate for determining the present value of an annuity, an interest for life or a term of years,
or a remainder or reversionary interest
2.2%

REV. RUL. 2014-1 TABLE 6

##### Deemed Rate for Transfers to New Pooled Income Funds During 2014

Deemed rate of return for transfers during 2014 to pooled income funds that have been in existence for
less than 3 taxable years

1.4%

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## Section 1288 .- Treatment of Original Issue Discount on Tax-Exempt Obligations

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of January 2014. See Rev. Rul. 2014-1, page 263.

### Section 3504 .- Acts to be Performed by Agents

T.D. 9649

DEPARTMENT OF THE
TREASURY
Internal Revenue Service
26 CFR Part 31

### Section 3504 Agent Employment Tax Liability

AGENCY: Internal Revenue Service
(IRS), Treasury.

ACTION: Final regulations.

SUMMARY: This document contains fi-
nal regulations relating to agents autho-
rized by the Secretary under section 3504
of the Internal Revenue Code to perform
acts required of employers who are home
care service recipients. The final regula-
tions affect employers and their desig-
nated agents who pay wages for home
care services, which are subject to taxes
under the Federal Unemployment Tax
Act. The final regulations also modify the
existing regulations under section 3504 to
be consistent with the organizational
structure of the Internal Revenue Service
(IRS), and to update the citation to the
Internal Revenue Code of 1986.

DATES: Effective Date: These regula-
tions are effective on December 12, 2013.

Applicability Date: For dates of appli-
cability, see § 31.3504-1(c) of these reg-
ulations.

FOR FURTHER INFORMATION
CONTACT: Michelle R. Weigelt at (202)
317-6798 (not a toll-free number).

SUPPLEMENTARY INFORMATION:
Background

This document contains amendments
to 26 CFR part 31 under section 3504 of
the Internal Revenue Code (Code). On
January 13, 2010, the Treasury Depart-
ment and the IRS published a notice of
proposed rulemaking (REG-137036-08,
75 FR 1735, 2010-6 I.R.B. 398) (the pro-
posed regulations) in the Federal Register
under section 3504 of the Code. The Trea-
sury Department and the IRS did not hold a
public hearing because there were no re-
quests to speak at a hearing. The Treasury
Department and the IRS received written
and electronic comments responding to the
proposed regulations. After consideration of
all the comments, the proposed regulations
are adopted as amended by this Treasury
decision. The comments and revisions are
discussed in the preamble.

### Explanation of Provisions

In case a fiduciary, agent, or other per-
son has the control, receipt, custody, or
disposal of, or pays the wages of an em-
ployee or group of employees, employed
by one or more employers, section 3504
of the Code authorizes the Secretary of the
Treasury to promulgate regulations to au-
thorize the person ("agent") to perform
certain specified acts required of employ-
ers. Under section 3504, all provisions of
law (including penalties) applicable with
respect to employers are applicable to the
agent and remain applicable to the em-
ployer. Accordingly, both the agent and
employer are liable for the employment
taxes and penalties associated with the
employer's employment tax obligations
which the agent is authorized to perform.
Prior to the amendments made by these
final regulations, § 31.3504-1 of the Em-
ployment Tax Regulations provided that
the IRS may authorize an agent to under-
take the employment tax obligations of an
employer with respect to income tax with-
holding and Federal Insurance Contribu-
tions Act (FICA) taxes. However, the em-
ployer was required to continue to meet its
employment tax obligations with respect
to Federal Unemployment Tax Act
(FUTA) tax. Like the proposed regula-
tions, these final regulations provide that
the IRS may authorize an agent to under-

take the employment tax obligations of an
employer with respect to FUTA tax in
certain circumstances.

## Summary of Comments and Explanation of Revisions

A. Amendments to § 31.3504-1(a)

Under § 31.3504-1(a), an employer
may request that the IRS authorize an
agent under section 3504 to report, file,
and pay income tax withholding, tax un-
der the FICA, or tax under the Railroad
Retirement Tax Act (RRTA), with respect
to wages or compensation. The proposed
regulations under § 31.3504-1(a) pro-
posed amendments to the existing regula-
tory language designed to update citations
and be consistent with the current organi-
zational structure of the IRS.

One commenter expressed concern that
deletion of the limiting language "in re-
spect of such acts" from these regulations
implied an agent could be held liable for
all of an employer's employment tax lia-
bilities, regardless of which acts the agent
was authorized to perform. Under section
3504, the agent is only liable for acts the
IRS has authorized the agent to perform
on behalf of the employer. Thus, language
that limits the scope of the agent's liability
has been reincorporated into the final reg-
ulations.

Another commenter suggested that the
final regulations include a rule that the
agent is only liable for employment taxes
with respect to wages or compensation
paid by the agent on behalf of the em-
ployer. Because section 3504 provides an
agent may also be authorized under sec-
tion 3504 if the person has the control,
receipt, custody, or disposal of the wages
of an employer's employees, a rule that
the agent can only be held liable for em-
ployment taxes with respect to those
wages paid by the agent would be more
narrow than the statute. Therefore, this
rule was not adopted in the final regula-
tions. In addition to the change to pro-
posed § 31.3504-1(a) made in response to
comments, these final regulations adopt
minor changes for clarity and consistency.

### B. Amendments under § 31.3504-1(b)

The proposed regulations under §
31.3504-1(b) provide a special rule that

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allows an employer who is a home care
service recipient to request that the IRS
authorize an agent to act with respect to
FUTA taxes imposed on wages paid for
home care services, provided that the
agent is authorized to act for the home
care service recipient for income tax with-
holding and FICA tax purposes. The pro-
posed regulations under § 31.3504-
1(b) do not apply to an agent that is
authorized to report, file, and pay income
tax withholding or FICA tax for an em-
ployer who is not a home care service
recipient, or for wages paid for services
other than home care services.

Several commenters sought legal or
procedural explanations which were be-
yond the scope of the proposed regula-
tions. Thus, those comments are not ad-
dressed in these final regulations. For
example, these regulations do not address
comments seeking clarification on the
identity of the common law employer if
the home care service recipient has a rep-
resentative acting on his or her behalf, the
ability of an agent to delegate its respon-
sibility to a third-party, the application of
certain exceptions to FICA and FUTA
taxes, the proper use of employer identi-
fication numbers (EIN) in filing employ-
ment tax returns, and the deposit require-
ments of agents. However, Revenue
Procedure 2013-39, which is being re-
leased simultaneously with these final reg-
ulations updates the procedures for re-
questing that the IRS authorize a person to
act as agent under section 3504, and ad-
dresses filing, reporting, and deposit rules
for agents.

#### 1. Certification of State Unemployment Contributions

Section 3504 provides that all provi-
sions of law applicable to an employer
apply to the agent. Thus, an agent autho-
rized under the proposed regulations for
FUTA tax purposes reports the state un-
employment contributions paid into a
state unemployment fund on behalf of a
home care service recipient as a credit
under section 3302 against the FUTA tax
reported on the agent's aggregate FUTA
tax return. The IRS has designated Form
940, Employer's Annual Federal Unem-
ployment Tax (FUTA) Return, as the re-
turn to file to report FUTA tax. The credit

can be reported by the agent regardless of
whether the state unemployment contribu-
tions are made under the name and state
identifying number of the home care ser-
vice recipient or of the agent.

Several commenters expressed concern
that the IRS will be unable to verify the
state unemployment contributions made
on behalf of a home care service recipient
if such contributions are reported on an
aggregate Form 940 FUTA tax return us-
ing the agent's name and EIN. The com-
menters suggested that each home care
service recipient's name and EIN be in-
cluded on the aggregate return for pur-
poses of the annual certification process.

Following the publication of the pro-
posed regulations, the IRS issued Sched-
ule R (Form 940), Allocation Schedule for
Aggregate Form 940 Filers, for use be-
ginning in tax year 2010. Agents of home
care service recipients are required to use
Schedule R (Form 940) to allocate the
information reported on the aggregate
FUTA tax return, and must separately list
each home care service recipient's name
and EIN on Schedule R (Form 940). Be-
cause the issuance of Schedule R (Form
940) resolves the concerns raised by these
commenters, no changes were made to the
final regulations.

#### 2. Domestic Service Employment Tax Rules and Home Care Services

The proposed regulations define home
care services to include health care and
personal attendant care services rendered
in the home care service recipient's home
or local community. Several commenters
requested clarification of whether home
care services constitute domestic services
for employment tax purposes, particularly
when the services involve travel outside
the home.

The Code has special rules for domes-
tic services. These special rules include
provisions in section 3401(a)(3) regarding
the requirement to withhold income tax;
sections 3121(a)(7)(B), 3306(a)(3), and
3306(c)(2) regarding minimum dollar
thresholds for imposition of FICA and
FUTA taxes; section 3121(b)(3)(B) re-
garding exemption from FICA tax for cer-
tain family employment relationships; and
section 3121(b)(21) regarding exemption
from FICA tax depending on the age of

the service provider. Whether any of these
rules apply in a given situation depends on
whether the services are "domestic services"
and whether the services are provided in the
"private home" of the employer. These
terms are explained in §§ 31.3121(a)(7)-
1(a)(2), 31.3306(c)(2)-1, and 31.3401(a)-3
of the regulations.

Generally, § 31.3121(a)(7)-1(a)(2) pro-
vides that domestic services are services of a
household nature performed by an em-
ployee in or about a private home of the
person by whom the employee is employed.
A private home is a fixed place of abode of
an individual or family. Sections
31.3306(c)(2)-1 and 31.3401(a)-3 contain
similar descriptions for FUTA tax and in-
come tax withholding purposes, respec-
tively.

The preamble to the proposed regula-
tions stated that services provided outside
the home care service recipient's private
home may qualify as home care services
for purposes of these regulations even if
the services do not qualify as domestic
service in a private home of the employer
for purposes of sections 3121(a)(7),
3306(c)(2), and 3401(a)(3).

One commenter requested a rule deem-
ing the special statutory rules for domestic
services as applying to all home care ser-
vices. The determination of whether the
statutory rules for domestic services apply
depends on whether the services are do-
mestic services provided in the private
home of the employer as explained in the
regulations. Thus, a bright line rule that
home care services are domestic services
in all cases is beyond the scope of these
regulations, and the proposal was not ad-
opted.

However, we anticipate that there will
only be limited circumstances when home
care services would not be subject to the
domestic service rules and note that the
regulations on domestic service described
in this section, and other public guidance
currently available address these com-
ments. For example, Revenue Ruling 56-
109, 1956-1 C.B. 467, provides that ser-
vices performed by an employee as a
companion to a convalescent employer,
including accompanying the convalescent
on trips, constitute domestic service in a
private home of the employer for purposes
of employment taxes.

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Several commenters interpreted the use
of the phrase "home or local community"
in the definition of home care services to
impose geographical restrictions. The
phrase was intended to indicate that de-
spite the home-based nature of health care
and personal attendant care services,
home care services may be provided out-
side of a home, and was not intended to
exclude services qualifying for funds un-
der the government program based on the
location at which the services were pro-
vided. Thus, home care services under the
regulations include any services for which
an individual enrolled in a government
program described in the regulations
would be eligible to receive funds. Similar
to how Rev. Rul. 56-109 describes a sit-
uation where services that are provided
outside the employer's house nevertheless
constitute "domestic services in the pri-
vate home of the employer," services pro-
vided outside the home or local commu-
nity may constitute home care services.
Nevertheless, to avoid the implication of a
geographical limitation on what services
may qualify as home care services, the
phrase was removed from the definition of
home care services in the final regulations.

Finally, one commenter interpreted the
definition of home care services to include
only services provided to elderly individ-
uals and individuals with physical disabil-
ities, and not to include services provided
to individuals with intellectual and devel-
opmental disabilities. The definition of
home care services in the proposed regu-
lations are not limited by the type of dis-
ability. Rather, the definition of home care
services includes any services for which
an individual enrolled in a government
program described in the regulations
would be eligible to receive funds. There-
fore, no changes were made to the final
regulations with regard to the definition of
home care services to address this com-
ment.

#### 3. Clarification Regarding Home Care Service Recipients

The proposed regulations define home
care service recipient as any individual
who receives home care services while
enrolled, and for the remainder of the cal-
endar year after ceasing to be enrolled, in
a program administered by a Federal,

state, or local government agency that
provides Federal, state, or local govern-
ment funds, to pay, in whole or in part, for
the home care services for that individual.
Several commenters submitted questions
regarding this definition that did not re-
quire changes to the regulations, but with
respect to which clarification is provided
in this preamble.

With regard to the Federal, state, or
local government programs which provide
funds for home care services, the pream-
ble to the proposed regulations provides,
"In all such programs, intermediaries who
are engaged to assist beneficiaries to re-
ceive and distribute funds on the benefi-
ciaries' behalf are reviewed and approved
by a state or local government agency."
Several commenters interpreted this state-
ment as inferring coordination between
the IRS and the Centers for Medicare and
Medicaid Services (CMS) regarding qual-
ifications and contracting requirements for
agents. The statement was intended to
highlight the currently existing oversight
of the intermediaries that serve as agents
in these programs by CMS or other Fed-
eral, state, and local government agencies.
There is no anticipated IRS involvement
in the way these agencies administer these
programs, including selection and moni-
toring of the intermediaries.

Application of the proposed regula-
tions requires that a home care service
recipient be enrolled in a program that
provides Federal, state, or local govern-
ment funds to pay for home care services,
in whole or in part. One commenter asked
whether an individual who pays for home
care services from his or her personal
bank account or with other non-
government funds can be a home care
service recipient within the meaning of
the regulations. An individual is not a
home care service recipient within the
meaning of these regulations if no govern-
ment funds are used to pay for any part of
the home care services performed for the
individual. However, an individual may
be a home care service recipient if the cost
of the home care services are initially paid
for with non-government funds and such
cost is reimbursed in whole or in part with
government funds provided under the
government program.

Other commenters asked about proce-
dures an agent should follow when an

individual ceases to be a home care ser-
vice recipient. Under § 31.3504-
1(b)(3), a participant qualifies as a home
care service recipient until the end of the
calendar year in which the participant
ceases to be enrolled in the government
program; accordingly, the agent may act
as an agent with respect to the home care
service recipient's FUTA tax obligations
for the entire calendar year in which the
participant ceases to qualify as a home
care service recipient. Furthermore, the
agent may continue to act as an agent with
respect to the home care service recipi-
ent's FICA tax and income tax withhold-
ing obligations pursuant to § 31.3504-
1(a) after a participant ceases to qualify as
a home care service recipient. Treasury
and the IRS do not believe a description of
any specific procedures is needed in these
regulations with regard to the cessation of
home care service recipient status for
FUTA tax purposes. However, Revenue
Procedure 2013-39, which is being re-
leased simultaneously with these final reg-
ulations updates the procedures to request
the IRS authorize a person to act as agent
under section 3504 and clarifies the rules
for revoking authorization.

## Special Analyses

It has been determined that this Trea-
sury decision is not a significant regula-
tory action as defined in EO 12866. There-
fore, a regulatory assessment is not
required. It also has been determined that
section 553(b) of the Administrative Pro-
cedure Act (5 U.S.C. chapter 5) does not
apply to this regulation. Pursuant to the
Regulatory Flexibility Act (5 U.S.C.
chapter 6), it is hereby certified that these
regulations will not have a significant eco-
nomic impact on a substantial number of
small entities. The collection of informa-
tion contained in these regulations is a
voluntary written application from an em-
ployer, signed by the employer and the
agent, requesting the IRS approve the ap-
pointment of an agent to perform the acts
required of the employer. The application
contains information generally available
to taxpayers, such as the name, address,
and EIN of the employer, and ultimately
serves to lessen taxpayer burden by allow-
ing the employer to have an agent fulfill
certain employment tax obligations. Ac-
cordingly, a regulatory flexibility analysis

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is not required. Pursuant to section
7805(f) of the Internal Revenue Code, the
proposed regulations preceding these reg-
ulations were submitted to the Chief
Counsel for Advocacy of the Small Busi-
ness Administration for comment on its
impact on small business, and no com-
ments were received.

## Drafting Information

The principal author of these final reg-
ulations is Michelle R. Weigelt, Office of
Division Counsel/Associate Chief Coun-
sel (Tax Exempt and Government Enti-
ties). However, personnel from other of-
fices of the IRS and the Treasury
Department participated in their develop-
ment.

* * * * *

## Adoption of Amendments to the Regulations

Accordingly, 26 CFR part 31 is
amended as follows:

PART 31-EMPLOYMENT TAXES
AND COLLECTION OF INCOME
TAX AT SOURCE

Paragraph 1. The authority citation for
part 31 continues to read in part as fol-
lows:

Authority: 26 U.S.C. 7805

Par.2. Section 31.3504-1 is revised to
read as follows:

§ 31.3504-1 Designation of Agent by
Application.

(a) In general. In the event wages as
defined in chapter 21 or 24 of the Internal
Revenue Code (Code), or compensation
as defined in chapter 22 of the Code, of an
employee or group of employees, em-
ployed by one or more employers, is paid
by a fiduciary, agent, or other person
("agent"), or if that agent has the control,
receipt, custody, or disposal of (collec-
tively "pays") wages or compensation, the
Internal Revenue Service may, subject to
the terms and conditions as it deems
proper, authorize that agent to perform the
acts required of the employer or employ-
ers under those provisions of the Code and
the regulations that apply, for purposes of
the taxes imposed by the chapter or chap-
ters, with respect to wages or compensa-

tion paid by the agent. If the agent is
authorized by the Internal Revenue Ser-
vice to perform such acts, all provisions of
law (including penalties) and of the regu-
lations applicable to an employer with re-
spect to such acts shall be applicable to
the agent. However, each employer for
whom the agent acts shall remain subject
to all provisions of law (including penal-
ties) and of the regulations applicable to
an employer with respect to such acts.
Any application to authorize an agent to
perform such acts, signed by the agent and
the employer, shall be made on the form
prescribed by the Internal Revenue Ser-
vice and shall be filed with the Internal
Revenue Service as prescribed in the in-
structions to the form and other applicable
guidance.

(b) Special rule for home care service
recipients. (1) In general. In the event an
agent is authorized pursuant to paragraph
(a) of this section to perform the acts
required of an employer under chapters 21
or 24 on behalf of one or more home care
service recipients, as defined in paragraph
(b) (3) of this section, the Internal Reve-
nue Service may authorize that agent to
perform the acts as are required of em-
ployers for purposes of the tax imposed by
chapter 23 of the Code with respect to
wages paid by the agent for home care
services, as defined in paragraph (b) (2) of
this section, rendered to the home care
service recipient. If the agent is authorized
by the Internal Revenue Service to per-
form such acts, all provisions of law (in-
cluding penalties) and of the regulations
applicable to an employer in respect of
such acts shall be applicable to the agent.
However, each employer for whom the
agent acts shall remain subject to all pro-
visions of law (including penalties) and of
the regulations applicable to an employer
with respect to such acts.

(2) Home care services. For purposes
of this section, the term home care ser-
vices includes health care and personal
attendant care services rendered to the
home care service recipient.

(3) Home care service recipient. For
purposes of this section, the term home
care service recipient means any individ-
ual who receives home care services, as
defined in paragraph (b) (2) of this sec-
tion, while enrolled, and for the remainder
of the calendar year after ceasing to be

enrolled, in a program administered by a
Federal, state, or local government agency
that provides Federal, state, or local gov-
ernment funds, to pay, in whole or in part,
for home care services for that individual.

(c) Effective/applicability dates. An au-
thorization under paragraph (a) in effect
prior to December 12, 2013 continues to
be in effect after that date. Paragraph (b)
of this section applies to wages paid on or
after January 1, 2014. However, pursuant
to section 7805(b), taxpayers may rely on
paragraph (b) of this section for all taxable
years for which a valid designation is in
effect under paragraph (a) of this section.

Beth Tucker,
Deputy Commissioner for Services and
Enforcement.

Approved September 27, 2013

Mark J. Mazur,
Assistant Secretary of the Treasury
(Tax Policy).

(Filed by the Office of the Federal Register on December 11,
2013, 8:45 a.m., and published in the issue of the Federal
Register on December 12, 2013, 78 F.R. 75471)

# Section 4942 .- Taxes on Failure to Distribute Income

Guidance is provided to private foundations and
sponsoring organizations that maintain donor-
advised funds relating to grants to functionally inte-
grated Type III supporting organizations. See Notice
2014-4 on page 274.

# Section 4945 .- Taxes on Taxable Expenditures

Guidance is provided to private foundations and
sponsoring organizations that maintain donor-
advised funds relating to grants to functionally inte-
grated Type III supporting organizations. See Notice
2014-4 on page 274.

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# Section 4966 .- Taxes on Taxable Distributions

Guidance is provided to private foundations and
sponsoring organizations that maintain donor-
advised funds relating to grants to functionally inte-
grated Type III supporting organizations. See Notice
2014-4 on page 274.

## Section 7520 .- Valuation Tables

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of January 2014. See Rev. Rul. 2014-1, page 263.

## Section 7872 .- Treatment of Loans With Below- Market Interest Rates

The adjusted applicable federal short-term, mid-
term, and long-term rates are set forth for the month
of January 2014. See Rev. Rul. 2014-1, page 263.

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# Part III. Administrative, Procedural, and Miscellaneous

Sections 125 and 223-
Cafeteria Plans, Flexible
Spending Arrangements,
and Health Savings
Accounts-Elections and
Reimbursements for Same-
Sex Spouses Following the
Windsor Supreme Court
Decision

## Notice 2014-1

### I. PURPOSE

This notice provides guidance on the
application of the rules under section 125
of the Internal Revenue Code (Code) (re-
lating to cafeteria plans, including health
and dependent care flexible spending ar-
rangements (FSAs)), and section 223 of
the Code (relating to health savings ac-
counts (HSAs)), as those two provisions
relate to the participation by same-sex
spouses in certain employee benefit plans
following the Supreme Court decision in
United States v. Windsor, 570 U.S.
133 S. Ct. 2675 (2013), and the issuance
of Rev. Rul. 2013-17, 2013-38 I.R.B.
201. This notice amplifies the previous
guidance provided in Rev. Rul. 2013-17.

### II. BACKGROUND

#### A. Cafeteria Plans, Health and Dependent Care FSAs, and HSAs

Section 125(d)(1) defines a cafeteria
plan as a written plan under which all
participants are employees and the partic-
ipants may choose among two or more
benefits consisting of cash and qualified
benefits. Section 125(f) defines a qualified
benefit as any benefit which, with the ap-
plication of section 125(a), is not includ-
able in the gross income of the employee
by reason of an express provision of
Chapter I of the Code (with certain excep-
tions). Qualified benefits include contribu-
tions to an employer-provided accident
and health plan that are excludable from
gross income under section 106.

Under Treas. Reg. § 1.106-1, the gross
income of an employee does not include
contributions that his employer makes to
an accident or health plan for compensa-

tion (through insurance or otherwise) to
the employee for personal injuries or sick-
ness incurred by the employee, the em-
ployee's spouse and dependents, and cer-
tain other individuals.

Treas. Reg. § 1.125-4 provides that a
cafeteria plan may permit an employee to
revoke an election during a period of cov-
erage and make a new election under cer-
tain circumstances. One circumstance un-
der which a cafeteria plan may permit an
employee to make a new election is a
change in status event under Treas. Reg.
§ 1.125-4(c), including a change in legal
marital status. Another circumstance un-
der which a cafeteria plan may permit an
employee to make a new election is a
significant change in the cost of coverage
under Treas. Reg. § 1.125-4(f).

Prop. Treas. Reg. § 1.125-5 defines a
FSA as a benefit program that provides
employees with coverage that reimburses
specified incurred expenses (subject to re-
imbursement maximums and any other
reasonable conditions). Prop. Treas. Reg.
§ 1.125-5(h) provides that the benefits
that may be offered through FSAs include
dependent care assistance programs under
section 129 and medical reimbursement
arrangements under section 105.

Section 129 provides that the maxi-
mum exclusion from gross income under
a dependent care assistance program is
$5,000 for an individual or a married cou-
ple filing jointly or $2,500 for a married
individual filing separately.

Section 223(d) defines a HSA as a trust
created or organized in the United States
as a health savings account exclusively for
the purpose of paying the qualified medi-
cal expenses of the account beneficiary
and that satisfies other delineated require-
ments. The term "qualified medical ex-
penses" is defined in section 223(d)(2) to
include amounts paid by a beneficiary for
medical care for that individual and the
spouse of that individual. Section 223(a)
allows a deduction for an eligible individ-
ual in an amount equal to the aggregate
amount paid in cash during a taxable year
by or on behalf of the individual to a HSA.
The maximum deduction for the 2013 tax-
able year is limited to $6,450 (as adjusted
for cost-of-living increases) in the case of
an eligible individual who has family cov-

erage under a high-deductible health plan
(HDHP); see Rev. Proc. 2012-26,
2012-20 I.R.B. 933. In the case of mar-
ried individuals either one of whom has
family coverage under a HDHP, the HSA
deduction limitation is divided equally
among the spouses unless they agree on a
different division.

#### B. Defense of Marriage Act

Until the recent decision of the Su-
preme Court in Windsor found it uncon-
stitutional, section 3 of the Defense of
Marriage Act (DOMA) prohibited the rec-
ognition of same-sex marriages for pur-
poses of federal tax law. Specifically, sec-
tion 3 of DOMA (1 U.S.C. § 7) provided
that:

In determining the meaning of any
Act of Congress, or of any ruling,
regulation or interpretation of the
various administrative bureaus and
agencies of the United States, the
word 'marriage' means only a legal
union between one man and one
woman as husband and wife, and
the word 'spouse' refers only to a
person of the opposite sex who is a
husband or a wife.

As a result, employers could not permit
employees to elect coverage of same-sex
spouses on a pre-tax basis under a cafete-
ria plan unless the spouse otherwise qual-
ified as a tax dependent of the employee.

C. Effect of the Windsor decision and
Rev. Rul. 2013-17

In Windsor, the Supreme Court held on
June 26, 2013 that section 3 of DOMA is
unconstitutional because it violates Fifth
Amendment principles. Rev. Rul. 2013-
17, interpreting the Windsor decision,
held the following:

1\. For Federal tax purposes, the
terms "spouse," "husband and wife,"
"husband," and "wife" include an in-
dividual married to a person of the
same sex if the individuals are law-
fully married under state law, and the
term "marriage" includes such a mar-
riage between individuals of the same
sex;

2\. For Federal tax purposes, the IRS
adopts a general rule recognizing a
marriage of same-sex individuals that

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was validly entered into in a state
whose laws authorize the marriage of
two individuals of the same sex even
if the married couple is domiciled in a
state that does not recognize the valid-
ity of same-sex marriages; and

3\. For Federal tax purposes, the
terms "spouse," "husband and wife,"
"husband," and "wife" do not include
individuals (whether of the opposite
sex or the same sex) who have entered
into a registered domestic partnership,
civil union, or other similar formal
relationship recognized under state
law that is not denominated as a mar-
riage under the laws of that state, and
the term "marriage" does not include
such formal relationships.

Rev. Rul. 2013-17 provides that tax-
payers may rely on its holdings retroac-
tively with respect to any employee ben-
efit plan or arrangement or any benefit
provided thereunder only for purposes of
filing original returns, amended returns,
adjusted returns, or claims for credit or
refund of an overpayment of tax concern-
ing employment tax and income tax with
respect to employer-provided health cov-
erage benefits or fringe benefits that were
provided by the employer and are exclud-
able from income under sections 106,
117(d), 119, 129, or 132 based on an
individual's marital status. The ruling fur-
ther provides that, for purposes of the
preceding sentence, if an employee made
a pre-tax salary-reduction election for
health coverage under a section 125 cafe-
teria plan sponsored by an employer and
also elected to provide health coverage for
a same-sex spouse on an after-tax basis
under a group health plan sponsored by
that employer, an affected taxpayer may
treat the amounts that were paid by the
employee for the coverage of the same-
sex spouse on an after-tax basis as pre-tax
salary reduction amounts.

Notice 2013-61, 44 I.R.B. 432, con-
tains special administrative procedures for
employers who want to make adjustments
or claims for refund or credit of employ-
ment taxes paid with respect to the value
of same-sex spousal benefits that are ex-
cludable from the income and wages of an
employee under the Windsor decision, as
interpreted by Rev. Rul. 2013-17.

The following questions and answers
provide further guidance on the applica-

tion of the Windsor decision with respect
to certain rules governing the federal tax
treatment of certain types of employee
benefit arrangements.

### III. QUESTIONS AND ANSWERS

With respect to the following guidance,
references to "marriage" or "spouse" refer
to individuals who at the relevant date or
for the relevant period of time would be
treated as married or as spouses under the
holdings in Rev. Rul. 2013-17.

#### Mid-Year Election Changes

Q-1: If a cafeteria plan participant was
lawfully married to a same-sex spouse as
of the date of the Windsor decision, may
the plan permit the participant to make a
mid-year election change on the basis that
the participant has experienced a change
in legal marital status?

A-1: Yes. A cafeteria plan may treat a
participant who was married to a same-
sex spouse as of the date of the Windsor
decision (June 26, 2013) as if the partici-
pant experienced a change in legal marital
status for purposes of Treas. Reg.
§ 1.125-4(c). Accordingly, a cafeteria
plan may permit such a participant to re-
voke an existing election and make a new
election in a manner consistent with the
change in legal marital status. For pur-
poses of election changes due to the Wind-
sor decision, an election may be accepted
by the cafeteria plan if filed at any time
during the cafeteria plan year that includes
June 26, 2013, or the cafeteria plan year
that includes December 16, 2013.

A cafeteria plan may also permit a par-
ticipant who marries a same-sex spouse
after June 26, 2013, to make a mid-year
election change due to a change in legal
marital status.

Any election made with respect to a
same-sex spouse (and/or the spouse's de-
pendents) must satisfy the requirements of
the regulations concerning election
changes generally, including the consis-
tency rule under Treas. Reg. § 1.125-
4(c)(3).

Q-2: May a cafeteria plan permit a
participant with a same-sex spouse to
make a mid-year election change under
Treas. Reg. § 1.125-4(f) on the basis that
the change in tax treatment of health cov-

erage for a same-sex spouse resulted in a
significant change in the cost of coverage?

A-2: A change in the tax treatment of
a benefit offered under a cafeteria plan
generally does not constitute a significant
change in the cost of coverage for pur-
poses of Treas. Reg. § 1.125-4(f). Given
the legal uncertainty created by the Wind-
sor decision, however, cafeteria plans
may have permitted mid-year election
changes under Treas. Reg. § 1.125-4(f)
prior to the publication of this notice.

As noted in Q&A-1 above, such an
election change would have been permit-
ted on the basis that the participant expe-
rienced a change in legal marital status.
Accordingly, for periods between June 26
and December 31, 2013, a cafeteria plan
will not be treated as having failed to meet
the requirements of section 125 or Treas.
Reg. § 1.125-4 solely because the plan
permitted a participant with a same-sex
spouse to make a mid-year election
change under Treas. Reg. § 1.125-4(f) as
a result of the plan administrator's inter-
pretation that the change in tax treatment
of spousal health coverage arising from
the Windsor decision resulted in a signif-
icant change in the cost of health cover-
age.

Q-3: When does an election made by a
participant in connection with the Wind-
sor decision take effect?

A-3: An election made under a cafete-
ria plan with respect to a same-sex spouse
as a result of the Windsor decision gener-
ally takes effect as of the date that any
other change in coverage becomes effec-
tive for a qualifying benefit that is offered
through the cafeteria plan.

With respect to a change in status elec-
tion that was made by a participant in
connection with the Windsor decision be-
tween June 26, 2013 and December 16,
2013, the cafeteria plan will not be treated
as having failed to meet the requirements
of section 125 or Treas. Reg. § 1.125-4 to
the extent that coverage under the cafete-
ria plan becomes effective no later than
the later of (a) the date that coverage un-
der the cafeteria plan would be added un-
der the cafeteria plan's usual procedures
for change in status elections, or (b) a
reasonable period of time after December
16, 2013.

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The rules set forth in Q&A-1 through
Q&A-3 are illustrated by the following
examples:

Example 1. Employer sponsors a cafeteria plan
with a calendar year plan year. Employee A married
same-sex Spouse B in October 2012 in a state that
recognized same-sex marriages. During open enroll-
ment for the 2013 plan year, Employee A elected to
pay for the employee portion of the cost of self-only
health coverage through salary reduction under the
cafeteria plan.

Employer permits same-sex spouses to partici-
pate in its health plan. On October 5, 2013, Em-
ployee A elected to add health coverage for Spouse
B under Employer's health plan, and made a new
salary reduction election under the cafeteria plan to
pay for the employee portion of the cost of Spouse
B's health coverage. Employer was not certain
whether such an election change was permissible,
and accordingly declined to implement the election
change until the publication of this notice.

After publication of this notice, Employer deter-
mines that Employee A's revised election is permis-
sible as a change in status election in accordance
with this notice. Employer enrolls Spouse B in the
health plan as of December 20, 2013, and begins
making appropriate salary reductions from the com-
pensation of Employee A for Spouse B's coverage
beginning with the pay period starting December 20,
2013. The cafeteria plan is administered in accor-
dance with this notice.

Example 2. Same facts as Example 1, except that
Employee A submitted the election to add health
coverage for Spouse B under Employer's cafeteria
plan on September 1, 2013. Prior to publication of
this notice, Employer implemented the election
change and enrolled Spouse B in the health plan as
of October 1, 2013, and began making appropriate
salary reductions from the compensation of Em-
ployee A for Spouse B's coverage beginning with
the pay period starting October 1, 2013. The cafete-
ria plan was administered in accordance with this
notice.

Q-4: If a cafeteria plan participant has
elected to pay for the employee cost of
health coverage for the employee on a
pre-tax basis through salary reduction un-
der a cafeteria plan, and is also paying the
employee cost of health coverage for a
same-sex spouse under a health plan of
the employer on an after-tax basis, when,
and under what circumstances, must an
employer begin to treat the amount that
the employee pays for spousal coverage as
a pre-tax salary reduction?

A-4: An employer that, before the end
of the cafeteria plan year including De-
cember 16, 2013, receives notice that such
a participant is married to the individual
receiving health coverage must begin
treating the amount that the employee
pays for the spousal coverage as a pre-tax
salary reduction under the plan no later
than the later of (a) the date that a change

in legal marital status would be required
to be reflected for income tax withholding
purposes under section 3402, or (b) a rea-
sonable period of time after December 16,
2013.

For this purpose, a participant may pro-
vide notice of the participant's marriage to
the individual receiving health coverage
by making an election under the employ-
er's cafeteria plan to pay for the employee
cost of spousal coverage through salary
reduction (as permitted under Q&A-1) or
by filing a revised Form W-4 represent-
ing that the participant is married.

Q-5: How does the Windsor decision
affect the tax treatment of health coverage
for a same-sex spouse in the case of a
cafeteria plan participant who had been
paying for the cost of same-sex spouse
coverage on an after-tax basis?

A-5: In the case of a cafeteria plan
participant who elected to pay for the em-
ployee cost of health coverage for the
employee on a pre-tax basis through sal-
ary reduction under a cafeteria plan and
also paid for the employee cost of health
coverage for a same-sex spouse under the
employer's health plan on an after-tax ba-
sis, the participant's salary reduction elec-
tion under the cafeteria plan is deemed to
include the employee cost of spousal cov-
erage, even if the employer reports the
amounts as taxable income and wages to
the participant. Accordingly, the amount
that the participant pays for spousal cov-
erage is excluded from the gross income
of the participant and is not subject to
federal income or federal employment
taxes. This rule applies to the cafeteria
plan year including December 16, 2013
and any prior years for which the applica-
ble limitations period under section 6511
has not expired.

In general, Q&A-4 and Q&A-5 pro-
vide that a cafeteria plan participant may
choose to pay for the employee cost of
same-sex spouse coverage on a pre-tax
basis through the remaining pay periods in
the current cafeteria plan year by provid-
ing notice of the participant's marital sta-
tus to the employer or the cafeteria plan,
or to continue paying for these benefits on
an after-tax basis. In either case, the par-
ticipant may seek a refund of federal in-
come or federal employment taxes paid on
any amounts representing the employee
cost of spousal health coverage that were

treated as after-tax and may exclude these
amounts from gross income when filing
an income tax return for the year.

The rules set forth in Q&A-4 and
Q&A-5 are illustrated by the following
example:

Example 3. Same facts as Example 1, except that
starting January 1, 2013, Employee A paid for the
employee portion of health coverage for Spouse B
under Employer's group health plan on an after-tax
basis. The value of Spouse B's health coverage was
$500 per month, and this amount was included as
taxable income and wages to Employee A for payroll
purposes with respect to all pay periods starting
January 1, 2013.

On October 5, 2013, Employee A made a change
in status election under the cafeteria plan electing to
pay for the employee cost of Spouse B's health
coverage on a pre-tax basis through salary reduction.
Employer implemented the change in status election
on November 1, 2013, and excluded the cost of
Spouse B's coverage from Employee A's gross in-
come and wages with respect to all remaining pay
periods in 2013 starting November 1, 2013.

Employee A and Spouse B file a joint federal
income tax return for 2013. The value of Spouse B's
health coverage for the full 2013 taxable year (in-
cluding the $5,000 of coverage ($500 per month for
10 months) that was initially reported by Employer
as includable in gross income with respect to all pay
periods from January through October) may be ex-
cluded from gross income on the couple's joint re-
turn for 2013. Employee A may also request a refund
of any federal employment taxes paid on account of
such coverage.

#### FSA Reimbursements

Q-6: May a cafeteria plan permit a
participant's FSA to reimburse covered
expenses incurred by the participant's
same-sex spouse during a period begin-
ning on a date that is no earlier than (a) the
beginning of the cafeteria plan year in-
cluding the date of the Windsor decision
or (b) the date of marriage, if later?

A-6: Yes. A cafeteria plan may permit
a participant's FSA, including a health,
dependent care, or adoption assistance
FSA, to reimburse covered expenses of
the participant's same-sex spouse or the
same-sex spouse's dependent that were
incurred during a period beginning on a
date that is no earlier than (a) the begin-
ning of the cafeteria plan year that in-
cludes the date of the Windsor decision or
(b) the date of marriage, if later. For this
purpose, the same-sex spouse may be
treated as covered by the FSA (even if the
participant had initially elected coverage
under a self-only FSA) during that period.
For example, a cafeteria plan with a cal-

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endar year plan year may permit a partic-
ipant's FSA to reimburse covered ex-
penses of the participant's same-sex
spouse or the same-sex spouse's depen-
dent that were incurred during a period
beginning on any date that is on or after
January 1, 2013 (or the participant's date
of marriage if later).

The rules set forth in Q&A-6 are illus-
trated by the following examples:

Example 4. Same facts as Example 1, except that
Employer's cafeteria plan included a health FSA.
For the plan year beginning January 1, 2013, Em-
ployee A elected $2,500 in coverage under the health
FSA.

On October 5, 2013, Employee A elected to add
health coverage for Spouse B under Employer's
group health plan, and made a new salary reduction
election under the cafeteria plan to pay for the em-
ployee cost of Spouse B's health coverage. On Oc-
tober 15, 2013, Employee A submitted a reimburse-
ment request under the health FSA including a
properly substantiated health care expense incurred
by Spouse B on July 15, 2013.

Employee A's FSA may reimburse the covered
expense.

Example 5. Same facts as Example 4, except that
Employee A did not elect to add health coverage for
Spouse B under Employer's group health plan. On
October 15, 2013, Employee A submitted a reim-
bursement request under the health FSA including a
properly substantiated health care expense incurred
by Spouse B on July 15, 2013. The reimbursement
request included a representation that Employee A
was legally married to Spouse B on the date that the
health care expense was incurred.

Employee A's FSA may reimburse the covered
expense.

## Contribution Limits for HSAs and Dependent Care Assistance Programs

Q-7: Is a same-sex married couple
subject to the joint deduction limit for
contributions to a HSA?

A-7: Yes. The maximum annual de-
ductible contribution to one or more
HSAs for a married couple either of
whom elects family coverage under a
HDHP is $6,450 for the 2013 taxable year
(as adjusted for cost of living increases).
This deduction limit applies to same-sex
married couples who are treated as mar-
ried for federal tax purposes with respect
to a taxable year (that is, couples who
remain married as of the last day of the
taxable year), including the 2013 taxable
year.

Q-8: If each of the spouses in a same-
sex married couple elected to make con-
tributions to separate HSAs that, when
combined, exceed the applicable HSA

contribution limit for a married couple,
how can the excess contribution be cor-
rected?

A-8: If the combined HSA contribu-
tions elected by two same-sex spouses
exceed the applicable HSA contribution
limit for a married couple, contributions
for one or both of the spouses may be
reduced for the remaining portion of the
tax year in order to avoid exceeding the
applicable contribution limit. To the ex-
tent that the combined contributions to the
HSAs of the married couple exceed the
applicable contribution limit, any excess
may be distributed from the HSAs of one
or both spouses no later than the tax return
due date for the spouses, as permitted
under section 223(f)(3). Any such excess
contributions that remain undistributed as
of the due date for the filing of the
spouse's tax return (including extensions)
will be subject to excise taxes under sec-
tion 4973.

The rules set forth in Q&A-7 and
Q&A-8 are illustrated by the following
example:

Example 6. Same-sex spouses C and D were
married in a state recognizing same-sex marriages in
December 2012. For the period beginning January 1,
2013, Spouse C elected family coverage under a
HDHP and elected to make $6,000 in contributions
to a HSA. For the same period, Spouse D separately
elected family coverage under a HDHP and elected
to make $4,000 in contributions to a HSA.

As a result of the Windsor decision and Rev. Rul.
2013-17, Spouses C and D became recognized as
legal spouses for federal tax purposes. The spouses
remained married for the remainder of the 2013
taxable year.

Under section 223(b) (as adjusted for increases
in the cost of living), the maximum deductible con-
tribution to a HSA for 2013 for a married couple
either of whom elects family coverage under a
HDHP is $6,450. The combined HSA contributions
made by Spouses C and D for the 2013 taxable year
totaled $10,000, which exceeded the allowable de-
duction limit by $3,550.

On February 15, 2014, Spouse C receives a HSA
distribution of $3,550, plus an additional $150 in
income attributable to the $3,550 excess contribu-
tion. The $150 in income on the excess contributions
is includable in Spouse C's gross income for 2014,
as provided in section 223(f)(3)(A). Because the
distribution was made prior to the due date for
Spouse C's federal tax return, the $3,550 in excess
contributions is not subject to excise taxes under
section 4973.

Q-9: Is a same-sex married couple
subject to the exclusion limit for contribu-
tions to a dependent care FSA?

A-9: Yes. The maximum annual con-
tribution to one or more dependent care

FSAs for a married couple is $5,000. This
limit applies to same-sex married couples
who are treated as married for federal tax
purposes with respect to a taxable year
(that is, couples who remain married as of
the last day of the taxable year), including
the 2013 taxable year.

Q-10: If each of the spouses in a same-
sex married couple elected to make de-
pendent care FSA contributions that,
when combined, exceed the applicable ex-
clusion limit for a married couple, how
can the excess contribution be corrected?

A-10: If the combined dependent care
FSA contributions elected by the same-
sex spouses exceed the applicable contri-
bution limit for a married couple, contri-
butions for one or both of the spouses may
be reduced for the remaining portion of
the tax year in order to avoid exceeding
the applicable contribution limit. To the
extent that the combined contributions to
the dependent care FSAs of the married
couple exceed the applicable contribution
limit, the amount of excess contributions
will be includable in the spouses' gross
income as provided in section
129(a)(2)(B).

The rules set forth in Q&A-9 and
Q&A-10 are illustrated by the following
example:

Example 7. Same-sex spouses E and F were
married throughout 2013. For the period beginning
January 1, 2013, Spouse E elected to make contri-
butions to a dependent care FSA in the amount of
$5,000. For the same period, Spouse F separately
elected to make contributions to a dependent care
FSA in the amount of $2,500.

As a result of the Windsor decision and Rev. Rul.
2013-17, Spouses E and F became recognized as
legal spouses for federal tax purposes.

On November 1, 2013, Spouse E made a change
in status election under the cafeteria plan electing to
cease all dependent care FSA contributions for the
remainder of the year. By December 31, 2013, the
total amount of dependent care FSA contributions
made by Spouse E was $4,000.

Spouses E and F filed separate returns for the
2013 taxable year. Under section 129(b)(2)(A), the
maximum exclusion relating to a dependent care
assistance program is $2,500 in the case of a separate
return by a married individual. Spouse F is permitted
to claim the full $2,500 exclusion for contributions
to Spouse F's dependent care FSA.

Spouse E made contributions to a dependent
care FSA in the amount of $4,000, which exceeds
the applicable exclusion limit by $1,500. Spouse E
must include this $1,500 excess contribution in
gross income. The amount of the excess contribu-
tion will remain credited to the FSA to reimburse
allowable claims in accordance with plan terms (or

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be forfeited to the extent that allowable claims are
not submitted).

# IV. WRITTEN PLAN AMENDMENT

A cafeteria plan containing written
terms permitting a change in election
upon a change in legal marital status gen-
erally is not required to be amended to
permit a change in status election with
regard to a same-sex spouse in connection
with the Windsor decision. To the extent
that the cafeteria plan sponsor chooses to
permit election changes that were not pre-
viously provided for in the written plan
document, the cafeteria plan must be
amended to permit such election changes
on or before the last day of the first plan
year beginning on or after December 16,
2013. Such an amendment may be effec-
tive retroactively to the first day of the
plan year including December 16, 2013,
provided that the cafeteria plan operates in
accordance with the guidance under this
notice.

# V. EFFECTIVE DATE

This notice is effective as of December
16, 2013.

# VI. EFFECT ON OTHER DOCUMENTS

Rev. Rul. 2013-17 is amplified by ex-
tending the relief available to employees
who have purchased health coverage for a
same-sex spouse by permitting a mid-year
cafeteria plan election change.

# VII. DRAFTING INFORMATION

The principal author of this notice is
Shad C. Fagerland of the Office of Divi-
sion Counsel/Associate Chief Counsel
(Tax Exempt and Government Entities).
For further information regarding this no-
tice contact Mr. Fagerland at (202) 317-
5500 (not a toll-free call).

# Interim Guidance Regarding Supporting Organizations

## Notice 2014-4

## SECTION 1. PURPOSE

This notice provides interim guidance
for Type III supporting organizations
seeking to qualify as functionally inte-
grated by supporting a governmental sup-
ported organization. It also modifies sec-
tion 3 of Notice 2006-109, 2006-2 C.B.
1121, by providing interim guidance to
certain grantors in determining whether a
potential grantee is a Type I, Type II, or
functionally integrated Type III support-
ing organization for purposes of the excise
taxes imposed under §§ 4942, 4945, and
4966 of the Internal Revenue Code
(Code).

## SECTION 2. BACKGROUND

### .01 Qualifying as a Functionally Integrated Type III Supporting Organization

An organization described in § 501(c)(3)
of the Code is classified as either a private
foundation or a public charity. To be clas-
sified as a public charity, an organization
must be described in § 509(a)(1), (2), (3), or
(4). Organizations described in § 509(a)(3)
are known as "supporting organizations"
because their non-private foundation status
is based on their provision of support to one
or more organizations described in
§ 509(a)(1) or (2), which in this context are
referred to as "supported organizations."
Supporting organizations that are "operated
in connection with" their supported organi-
zation(s) are called "Type III supporting or-
ganizations." The Pension Protection Act of
2006, Public Law 109-280 (120 Stat. 780)
(PPA), divided Type III supporting organi-
zations into two categories - those that are
"functionally integrated" and those that are
not.

On December 28, 2012, the Depart-
ment of the Treasury (the Treasury De-
partment) and the Internal Revenue Ser-
vice (IRS) published a Treasury Decision
in the Federal Register (TD 9605,

2013-11 I.R.B. 587 [77 FR 76382]) con-
taining final and temporary regulations
(the "2012 regulations") that, among other
things, set forth the requirements to qual-
ify as a functionally integrated Type III
supporting organization. To qualify as
functionally integrated, the 2012 regula-
tions provide that a Type III supporting
organization must meet one of three tests.
It must:

(1) Engage in activities substantially
all of which directly further the exempt
purposes of one or more of the supported
organizations to which the supporting or-
ganization is responsive6 by performing
the functions of, or carrying out the pur-
poses of, such supported organization(s)
and that, but for the involvement of the
supporting organization, would normally
be engaged in by the supported organiza-
tion(s);

(2) Be the parent of each of its sup-
ported organizations; or

(3) Support a governmental supported
organization and otherwise meet the re-
quirements described in § 1.509(a)-
4(i)(4)(iv).

The 2012 regulations reserved
§ 1.509(a)-4(i)(4)(iv) to provide future
guidance on the specific requirements re-
lating to qualifying as functionally inte-
grated by supporting a governmental sup-
ported organization.

The 2012 regulations also contained
transition relief under which a Type III
supporting organization in existence on
December 28, 2012, that met and contin-
ued to meet the requirements of the "but
for" test under former § 1.509(a)-
4(i)(3)(ii), as in effect prior to December
28, 2012, would be treated as functionally
integrated until the first day of its second
taxable year beginning after December 28,
2012. See § 1.509(a)-4(i)(11)(ii)(A). A
Type III supporting organization met the
"but for" test under former § 1.509(a)-
4(i)(3)(ii) if the activities it engaged in for
or on behalf of its supported organiza-
tion(s) performed the functions of, or car-
ried out the purposes of, such supported
organization(s), and, but for the involve-
ment of the supporting organization,
would normally be engaged in by the sup-
ported organization(s).

6 Treas. Reg. § 1.509(a)-4(i)(3) requires a Type III supported organization to demonstrate "responsiveness" to a supported organization by having one of three specified relationships with
its supported organization(s) that results in the officers, directors, or trustees of the supported organization(s) having a "significant voice" in the operations of the supporting organization.

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### .02 Reliance for Grantors

On December 18, 2006, the Treasury
Department and the IRS issued Notice
2006-109 to provide interim guidance on
the PPA rules regarding grants to support-
ing organizations by private foundations
and sponsoring organizations that main-
tain donor advised funds. Section 3.01 of
Notice 2006-109 provides procedures un-
der which these grantors, acting in good
faith, may rely on written representations
and/or reasoned written opinions of coun-
sel in determining whether a grantee is a
Type I, Type II, or functionally integrated
Type III supporting organization for pur-
poses of §§ 4942, 4945 and 4966. Section
3.02 of Notice 2006-109 states that,
solely for purposes of a representation or
opinion of counsel on which a grantor
may rely, an organization will be consid-
ered a functionally integrated Type III
supporting organization if it would meet
the "but for" test set forth in former
1.509(a)-4(i)(3)(ii), as in effect at the
time that notice was published. Notice
2006-109 states that the reliance criteria
in section 3.01 are in effect "until further
guidance is issued" and that the "function-
ally integrated" definition in section 3.02
is in effect until the issuance of regula-
tions defining the term.

In 2011, the Treasury Department and
the IRS issued Rev. Proc. 2011-33,
2011-1 C.B. 887, which provides general
rules for reliance by grantors and contrib-
utors to organizations described in
§§ 509(a)(1), (2), and (3) for purposes of
§§ 4942, 4945, and 4966. Rev. Proc.
2011-33 modified Notice 2006-109 by
specifying that grantors may rely on any
Type I, Type II, Type III, or Type III
functionally integrated supporting organi-
zation classifications that are listed in the
IRS Business Master File ("BMF") ex-
tract and former Publication 78, Cumula-
tive List of Organizations Described in
§ 170(c) of the Internal Revenue Code
(now part of Exempt Organizations Select
Check) and providing that a grantor or
contributor may rely on information about
an organization from the BMF extract that
is obtained from a third party, so long as
certain specified requirements are met.

## SECTION 3. INTERIM GUIDANCE FOR TYPE III SUPPORTING ORGANIZATIONS

### .01 Transitional Rule for Qualifying as Functionally Integrated by Supporting a Governmental Supported Organization

Until the earlier of the date final regu-
lations are published under § 1.509(a)-
4(i)(4)(iv) or the first day of the organiza-
tion's third taxable year beginning after
December 31, 2013, a Type III supporting
organization will be treated as meeting the
requirements of § 1.509(a)-4(i)(4), and
hence will be treated as functionally inte-
grated, if it:

(1) Supports at least one supported or-
ganization that is a governmental entity to
which the supporting organization is re-
sponsive within the meaning of
§ 1.509(a)-4(i)(3); and

(2) Engages in activities for or on be-
half of the governmental supported orga-
nization described in paragraph (1) that
perform the functions of, or carry out the
purposes of, that governmental supported
organization and that, but for the involve-
ment of the supporting organization,
would normally be engaged in by the gov-
ernmental supported organization itself.

This transitional rule is not intended to
signal what future proposed regulations
will require with respect to qualifying as
functionally integrated by supporting a
governmental entity. No Type III support-
ing organization will qualify as function-
ally integrated by reason of satisfying this
transitional rule once final regulations un-
der § 1.509(a)-4(i)(4)(iv) are published.

.02 Reliance on Notice 2006-109 for
Grantors

Until further guidance is issued ad-
dressing the reliance standards of Notice
2006-109, private foundations and spon-
soring organizations that maintain donor-
advised funds may continue to rely on the
grantor reliance standards of section 3 of
Notice 2006-109, as modified by Rev.
Proc. 2011-33 and this notice. For grants
made after December 28, 2012, a Type III
supporting organization must meet the re-
quirements described in current
§ 1.509(a)-4(i)(4) or section 3.01 of this
notice to be considered functionally inte-
grated for purposes of a representation or
opinion of counsel on which a grantor

may rely. Accordingly, in order to deter-
mine that a Type III supporting organiza-
tion is functionally integrated based on a
written representation, a grantor must col-
lect and review a written representation
and documents that demonstrate the
grantee meets the requirements described
in current § 1.509(a)-4(i)(4) or section
3.01 of this notice.

## SECTION 4. EFFECTIVE DATE

This notice is effective December 23,
2013. However, a supporting organization
may rely on the transitional rule described
in Section 3.01 of this notice beginning on
December 28, 2012, and until the earlier
of the date final regulations are published
under § 1.509(a)-4(i)(4)(iv) or the first
day of the organization's third taxable
year beginning after December 31, 2013.
Grantors to a supporting organization may
rely on the interim guidance provided in
section 3.02 of this notice for grants made
after December 28, 2012 and before the
date further guidance is issued addressing
the reliance standards of Notice 2006-
109.

## SECTION 5. REQUEST FOR COMMENTS

The IRS and the Department of Trea-
sury request comments regarding this no-
tice. Comments should refer to Notice
2014-4 and be submitted by March 7,
2014, to:

CC:PA:LPD:PR (Notice 2014-4)
Room 5203
Internal Revenue Service
P.O. Box 7604
Ben Franklin Station
Washington, DC 20044

Submissions may be hand delivered
Monday through Friday between the
hours of 8 a.m. and 4:00 p.m. to:

CC:PA:LPD:PR (Notice 2014-4)
Courier's Desk
Internal Revenue Service
1111 Constitution Ave., N.W.
Washington, DC 20224

Alternatively, taxpayers may submit com-
ments electronically to notice.comments@
irscounsel.treas.gov. Please include "Notice

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2014-4" in the subject line of any electronic
communications.

All comments will be available for
public inspection and copying.

## SECTION 6. PAPERWORK REDUCTION ACT

The collection of information con-
tained in this notice has been reviewed
and approved by the Office of Manage-
ment and Budget in accordance with the
Paperwork Reduction Act (44 U.S.C.
3507) under control number 1545-2050.

An agency may not conduct or spon-
sor, and a person is not required to re-
spond to, a collection of information un-
less the collection of information displays
a valid OMB control number.

The collection of information is in sec-
tion 3 of Notice 2006-109, as modified by
section 3.02 of this notice. Collecting the
required information may provide private
foundations and sponsoring organizations
of donor advised funds with relief from
excise taxes imposed by §§ 4942, 4945,
and 4966 of the Code.

The estimated total annual reporting
and/or recordkeeping burden is 612,294
hours.

The estimated annual burden per re-
spondent/recordkeeper varies from 7
hours, 53 minutes to 9 hours, 48 minutes,
depending on individual circumstances,
with an estimated average of 81/2 hours.
The estimated total number of respon-
dents and/or recordkeepers is 65,000.

The estimated frequency of collection
of such information is occasional.

Books or records relating to a collec-
tion of information must be retained as
long as their contents may become mate-
rial in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential, as
required by 26 U.S.C. § 6103.

## SECTION 7. EFFECT ON OTHER DOCUMENTS

This notice modifies Notice 2006-109.

## SECTION 8. DRAFTING INFORMATION

The principal author of this notice is
Mike Repass of the Exempt Organiza-
tions, Tax Exempt and Government Enti-
ties Division. For further information re-

garding this notice, contact Mike Repass
at (202) 317-8536 (not a toll-free call).

## Temporary Nondiscrimination Relief for Closed Defined Benefit Plans and Request for Comments Notice 2014-5

### I. PURPOSE

This notice provides temporary nondis-
crimination relief for certain "closed" de-
fined benefit pension plans (i.e., defined
benefit plans that provide ongoing accru-
als but that have been amended to limit
those accruals to some or all of the em-
ployees who participated in the plan on a
specified date). Closing a defined benefit
(DB) plan often occurs in conjunction
with an amendment that provides new or
greater contributions under a defined con-
tribution (DC) plan intended to replace
accruals under the DB plan for new hires
or other employees to whom the DB plan
is closed.

This notice permits certain employers
that sponsor a closed DB plan and a DC
plan to demonstrate that the aggregated
plans comply with the nondiscrimination
requirements of § 401(a)(4) on the basis
of equivalent benefits, even if the aggre-
gated plans do not satisfy the current con-
ditions for testing on that basis. In addi-
tion, this notice requests comments on
possible permanent changes to the nondis-
crimination rules under § 401(a)(4).

### II. BACKGROUND

#### A. Law and Regulations

Section 410(b) provides in general that
a plan is a qualified plan only if the clas-
sification of employees who benefit under
the plan does not discriminate in favor of
highly compensated employees (HCEs).
Section 410(b)(6)(B) provides that two or
more plans can be aggregated for pur-
poses of satisfying § 410(b), but only if
those plans are also aggregated for pur-
poses of § 401(a)(4).

Section 401(a)(4) provides in general
that a plan is a qualified plan only if the
contributions or the benefits provided un-

der the plan do not discriminate in favor
of HCEs. Compliance with § 401(a)(4)
can generally be demonstrated on the basis
of either contributions or benefits (including
equivalent benefits). Section 1.401(a)(4)-
9(b) of the Treasury regulations contains
special rules that apply for purposes of de-
termining whether an aggregation of plans
that includes one or more DB plans and one
or more DC plans (referred to as a DB/DC
plan) satisfies the requirements of
§ 401(a)(4). See § 1.401(a)(4)-9(a). A
DB/DC plan can demonstrate compliance
with § 401(a)(4) on the basis of equivalent
benefits only if the DB/DC plan satisfies one
of three alternative conditions, specifically
that it

· be primarily defined benefit in char-
acter,

· consist of broadly available separate
plans, or

· meet the minimum aggregate alloca-
tion gateway.

See § 1.401(a)(4)-9(b)(2)(v).

A DB/DC plan is primarily defined
benefit in character within the meaning of
§ 1.401(a)(4)-9(b)(2)(v)(B) "if, for more
than 50% of the non-highly compensated
employees (NHCEs) benefitting under the
plan, the normal accrual rate for the
NHCE attributable to benefits provided
under DB plans that are part of the
DB/DC plan exceeds the equivalent ac-
crual rate for the NHCE attributable to
contributions under DC plans that are part
of the DB/DC plan."

A DB/DC plan consists of broadly
available separate plans within the mean-
ing of § 1.401(a)(4)-9(b)(2)(v)(C) if the
DC plan and the DB plan that are part of
the DB/DC plan each would satisfy the
requirements of § 410(b) and the nondis-
crimination in amount requirement of
§ 1.401(a)(4)-1(b)(2) if each plan were
tested separately (assuming that the aver-
age benefit percentage test of § 1.410(b)-5
were satisfied).

The minimum aggregate allocation gate-
way under § 1.401(a)(4)-9(b)(2)(v)(D) re-
quires that each NHCE in the DB/DC plan
have a minimum aggregate normal alloca-
tion rate that is a function of the aggregate
normal allocation rate of the HCE in the
aggregated plans who has the highest aggre-
gate normal allocation rate. If this highest
aggregate normal allocation rate is less than

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15%, the minimum aggregate normal allo-
cation rate is one third of the highest rate. If
the highest aggregate normal allocation rate
for any HCE is greater than 15% but not
greater than 25%, the minimum aggregate
normal allocation rate is equal to 5%. If the
highest aggregate normal allocation rate for
any HCE is greater than 25%, the minimum
aggregate normal allocation rate increases
on a sliding scale up to 7.5% (which applies
if the highest aggregate normal allocation
rate exceeds 35%).

#### B. Closed Defined Benefit Plans

A number of DB plans have been
closed to new entrants. The plan sponsor
of a closed DB plan typically provides a
DC plan for its new hires. Under these
arrangements, in the early years after the
DB plan has been closed to new entrants,
the plan may be able to satisfy the cover-
age requirement of § 410(b) without being
aggregated with the DC plan. However,
the § 410(b) minimum coverage test typ-
ically becomes more difficult for the
closed DB plan to satisfy over time, as the
proportion of plan participants who are
HCEs increases. This might occur for sev-
eral reasons, including the tendency of
NHCEs to have higher rates of turnover
than HCEs, as well as the potential for
some of the NHCEs in the closed plan to
become HCEs as they continue employ-
ment and their pay increases.

If the closed DB plan cannot satisfy the
coverage requirement of § 410(b) on its
own, it will need to be aggregated with
another plan in order to satisfy that cov-
erage requirement. If the DB plan is ag-
gregated with a DC plan that covers the
employer's new hires to satisfy the cover-
age requirement, then it is also required to
be aggregated with the DC plan for pur-
poses of satisfying the nondiscrimination
requirements of § 401(a)(4). In the typical
case, the aggregated plans will fail the
requirements of § 401(a)(4) unless they
are permitted to demonstrate compliance
with the nondiscrimination requirements
on the basis of equivalent benefits. The
aggregated plans usually will be permitted
to demonstrate nondiscrimination on the
basis of equivalent benefits in the initial
years of aggregation, because the aggre-
gated plans will either be primarily de-
fined benefit in character or consist of
broadly available separate plans. How-

ever, the same demographic forces that
drive the increase in the proportion of
HCEs in the closed plan might also over
time lead to the aggregated plans being
neither primarily defined benefit in char-
acter nor consisting of broadly available
separate plans. When this occurs, the ag-
gregated plans will be permitted to dem-
onstrate nondiscrimination on the basis of
equivalent benefits only if the plans sat-
isfy the minimum aggregate allocation
gateway.

In many cases, the DC plan provides
sufficient allocations to enable the DB/DC
plan to satisfy the nondiscrimination re-
quirements on the basis of equivalent ben-
efits if the DB/DC plan were permitted to
demonstrate satisfaction of the nondis-
crimination requirements on that basis.
However, the DC plan may not provide
for allocations that satisfy the minimum
aggregate allocation gateway. If the
DB/DC plan does not meet any of the
three alternative conditions for testing on
the basis of equivalent benefits, then the
DB/DC plan is not permitted to demon-
strate satisfaction of the nondiscrimina-
tion requirements on that basis. As a re-
sult, the aggregated plans will fail to
satisfy § 401(a)(4) unless one or both of
the plans are changed. In circumstances
such as these, a plan sponsor generally has
three choices: (1) reduce the proportion of
HCEs in the closed DB plan (by either
opening it to some new NHCEs or by
stopping participation by some HCEs); (2)
reconfigure the contributions under the
DC plan so that it meets the minimum
aggregate allocation gateway; or (3) cease
accruals in the DB plan entirely.

Some plan sponsors have chosen to
reduce the proportion of HCEs by stop-
ping participation in the DB plan for some
of the HCEs; however, this approach
might not be consistent with a plan spon-
sor's goal of preserving the retirement ex-
pectations of some or all of the current
participants in the DB plan while covering
others, such as new hires, in a DC plan. A
number of plan sponsors are making sub-
stantial contributions to a DC plan, but
those contributions are not always struc-
tured as nonelective contributions at a
level that is sufficient to meet the mini-
mum aggregate allocation gateway. For
example, a portion of the contributions
under the DC plan for new hires might be

matching contributions that are not taken
into account under the minimum aggre-
gate allocation gateway. Some plan spon-
sors have indicated that they are suffi-
ciently committed to the specific design of
their DC plan that they are considering
ceasing accruals in the DB plan rather
than restructuring the DC plan.

The nondiscrimination regulations un-
der § 401(a)(4) provide that the Commis-
sioner may, in revenue rulings, notices,
and other guidance published in the Internal
Revenue Bulletin, provide any additional
guidance that may be necessary or appropri-
ate in applying the nondiscrimination re-
quirements of § 401(a)(4), including addi-
tional safe harbors and alternative methods
and procedures for satisfying those require-
ments. See § 1.401(a)(4)-1(d).

#### III. TEMPORARY PERMISSION TO TEST A CLOSED DB PLAN THAT IS AGGREGATED WITH A DC PLAN ON THE BASIS OF EQUIVALENT BENEFITS

##### A. Consideration of Requested Relief for Closed DB Plans

The Treasury Department and the IRS
have received a number of requests that
the nondiscrimination regulations under
§ 401(a)(4) be amended to provide addi-
tional alternative means of satisfying the
nondiscrimination requirements in the
case of a closed DB plan. Some have
suggested that if a closed DB plan that is
aggregated with a DC plan was eligible to
demonstrate satisfaction of the nondis-
crimination requirements on the basis of
benefits (or equivalent benefits) at the
time the plan was closed (or at a later
time), then the aggregated plans should be
permanently eligible, without further con-
ditions, to be tested for nondiscrimination
on that basis.

This suggestion raises a number of
considerations and potential concerns. For
example, it would apply a lower nondis-
crimination standard with respect to
closed DB plans than with respect to other
DB plans that must be aggregated with
DC plans to satisfy the requirements of
§ 410(b) as a result of changes in the
composition of the employer's workforce
(such as the acquisition of another entity
with a significant number of NHCEs).
Such a lower standard could provide an

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incentive for such an employer to close its
DB plan. In addition, this approach would
require the development of anti-abuse
provisions to ensure that the closing of the
DB plan was not motivated by the avail-
ability of the lower standard and that the
new rule was not used inappropriately to
increase benefits for HCEs or to reduce
benefits for NHCEs.

The Treasury Department and the IRS
believe that it is appropriate to consider
modifying the nondiscrimination require-
ments under § 401(a)(4), while taking into
account these considerations and potential
concerns. This consideration and potential
modification will be undertaken through
the regulatory process in order to provide
the opportunity for public comment on
any proposed changes. Section III.B of
this notice provides temporary relief to
permit certain closed DB plans to con-
tinue accruals while possible regulatory
changes to the nondiscrimination rules are
being considered.

##### B. Temporary Eligibility Rule for Testing Certain DB/DC Plans on the Basis of Equivalent Benefits

Pursuant to the Commissioner's au-
thority under § 1.401(a)(4)-1(d) to pro-
vide alternative methods for satisfying the
nondiscrimination requirements, this sec-
tion III.B provides a temporary additional
eligibility criterion that permits a DB/DC
plan to demonstrate satisfaction of the
nondiscrimination in amount requirement
of § 1.401(a)(4)-1(b)(2) on the basis of
equivalent benefits even if the DB/DC
plan does not meet any of the existing
eligibility conditions for testing on that
basis under § 1.401(a)(4)-9(b)(2)(v). Un-
der this alternative, the DB/DC plan may
nonetheless make that demonstration on
the basis of equivalent benefits for a plan
year that begins before January 1, 2016, if
it includes a DB plan providing ongoing
accruals that was amended, by an amend-
ment adopted before December 13, 2013,
to provide that only employees who par-
ticipated in the DB plan on a specified
date continue to accrue benefits under the
plan, and if each of the DB plans in the
DB/DC plan satisfies one of the following
conditions:

1\. For the plan year beginning in 2013,
the DB plan was part of a DB/DC plan that
either was primarily defined benefit in char-

acter (within the meaning of § 1.401(a)(4)-
9(b)(2)(v)(B)) or consisted of broadly avail-
able separate plans (within the meaning of
§ 1.401(a)(4)-9(b)(2)(v)(C)), or

2\. In the case of a DB plan that was
amended, by an amendment adopted be-
fore December 13, 2013, to provide that
only employees who participated in the
DB plan on a specified date continue to
accrue benefits under the plan, the DB
plan was not part of a DB/DC plan for the
plan year beginning in 2013 because the
DB plan satisfied the coverage and non-
discrimination requirements without ag-
gregation with any DC plan.

During the period for which this tem-
porary relief applies, the remaining provi-
sions of the nondiscrimination regulations
under § 401(a)(4) (including the rules re-
lating to the timing of plan amendments
under § 1.401(a)(4)-5) continue to apply.
Thus, for example, a plan amendment
made to add accruals to the closed DB
plan during this temporary period must
not discriminate significantly in favor of
HCEs.

##### IV. REQUEST FOR COMMENTS

###### A. Comments Regarding the Ability of a DB/DC Plan to Satisfy Nondiscrimination Requirements on a Benefits Basis

The Treasury Department and the IRS
are considering whether the regulations
under § 401(a)(4) should be amended to
provide additional alternatives that would
allow a DB/DC plan to demonstrate satis-
faction of the nondiscrimination in
amount requirement of § 1.401(a)(4)-
1(b)(2) on the basis of equivalent benefits.
This section IV.A describes possible alter-
natives that would allow for such com-
bined testing on the basis of equivalent
benefits. Comments are requested on
whether or not any of these additional
alternatives should be made available, and
whether there are any other alternatives
that should be considered.

###### 1. Alternative for DC plans with age- and/or service-graded contribution rates

Under this alternative, current rules
that permit averaging of equivalent allo-
cation rates for NHCEs in a DB plan
could be extended to apply to NHCEs in

an aggregated DC plan. For example, this
alternative might allow a plan with an
age- and/or service- graded contribution
rate that starts at 3% for newer or younger
employees with higher rates for older or
longer-service employees to satisfy the
minimum aggregate allocation gateway if
a sufficient number of NHCEs are actually
receiving allocations at those higher rates.

###### 2. Alternative for DC plans with combination of nonelective and matching contributions

Under this alternative, a portion of the
minimum aggregate allocation gateway
could be satisfied based on the average
matching contribution rate for all NHCEs
under the DC plan. For example, if under
a DC plan the minimum aggregate alloca-
tion rate must be 6% in order to satisfy the
minimum aggregate allocation gateway
and the plan sponsor provides matching
contributions to NHCEs that result in an
average contribution of 2% of compensa-
tion, this alternative might allow the plan
to satisfy this gateway by providing to
each NHCE a nonelective contribution of
4% of compensation.

###### 3. Alternative for DC plans that could satisfy nondiscrimination using a lower interest rate

Under this alternative, a DB/DC plan
would be eligible for testing on the basis
of equivalent benefits (without the need to
satisfy the minimum aggregate allocation
gateway or an alternative condition for
eligibility) if the DB/DC plan could demon-
strate satisfaction of the nondiscrimination
in amount requirement of §1.401(a)(4)-
1(b)(2) on the basis of equivalent benefits
using an interest rate specified in the regu-
lations that would be lower than the current
standard interest rate for normalizing bene-
fits of 7.5% to 8.5%.

###### 4 . Safety valve alternative under which plans can request permission to disregard outliers

Under this alternative, a DB/DC plan
that does not satisfy the minimum aggre-
gate allocation gateway because the ag-
gregate normal allocation rate of the HCE
with the highest rate is unusually large
would be permitted to disregard that HCE

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under rules similar to the rules that permit
the disregard of certain violations under
§ 1.401(a)(4)-3(c)(3). Under those rules,
an employer can request that the Commis-
sioner disregard the violation if the plan
would satisfy the nondiscrimination rules
by disregarding up to 5% of the plan's
HCEs.

#### B. Other Possible Related Modifications to Other Nondiscrimination Requirements

The Treasury Department and the IRS
are also considering whether other changes
to the regulations under §§ 401(a)(4) and
401(a)(26) are appropriate to facilitate the
continuation of accruals under the existing
formulas of some or all employees in a DB
plan when that plan is later amended. In
many cases, employers would like to pre-
serve retirement expectations of existing
participants while offering a new formula
under a DC plan for new hires. This section
IV.B describes two possible modifications
to other nondiscrimination requirements that
may be affected by such an arrangement.
Comments are requested on whether or not
either of the following possible modifica-
tions should be made available (and, if so,
what conditions (if any) should apply) and
whether there are any other modifications
that should be considered.

#### 1. Benefits, rights, and features under DB plans with grandfathered formulas

Under this proposed modification, if a
DB plan has two or more benefit formulas,
one or more of which are applicable to a
closed group of participants, and one or
more other formulas that are applicable to
other participants, the benefits, rights, and
features that apply only to the formula or
formulas for the closed group would not
prevent the plan from complying with the
requirements of § 1.401(a)(4)-4 if appro-
priate conditions are satisfied.

#### 2. Treatment of matching contributions

Under this proposed modification,
matching contributions would be permit-
ted to be used to enable a DB/DC plan to
satisfy not only the minimum aggregate
allocation gateway if modified as de-

scribed in section IV.A.2 of this notice,
but also the nondiscrimination in amount
test.

#### C. Due Date and Contact Information

Written or electronic comments must
be received by February 28, 2014. Send
submissions to CC:PA:LPD:PR Notice
2014-5, Room 5203, Internal Revenue
Service, POB 7604, Ben Franklin Sta-
tion, Washington, DC 20044. Submis-
sions may be hand delivered Monday
through Friday between the hours of 8
a.m. and 4 p.m. to: CC:PA:LPD:PR No-
tice 2014-5, Courier's Desk, Internal
Revenue Service, 1111 Constitution Av-
enue, NW., Washington, DC. Alterna-
tively, comments may be submitted via
the Internet at notice.comments@
irscounsel.treas.gov. Please include
"Notice 2014-5" in the subject line of
any electronic communication. All ma-
terials submitted will be available for
public inspection and copying.

### DRAFTING INFORMATION

The principal author of this notice is
Adrien R. LaBombarde of the Employee
Plans, Tax Exempt and Government En-
tities Division. Questions regarding this
notice may be sent via e-mail to
RetirementPlanQuestions@irs.gov.

# Section 45R-Transition Relief with Respect to the Tax Credit for Employee Health Insurance Expenses of Certain Small Employers Notice 2014-6

## I. PURPOSE

This notice provides guidance on sec-
tion 45R of the Internal Revenue Code
(Code) for certain small employers that
cannot offer a qualified health plan (QHP)
through a Small Business Health Options
Program (SHOP) Exchange because the
employer's principal business address is
in a county in which a QHP through a
SHOP Exchange will not be available for
the 2014 calendar year. (See section IV of
this notice for a list of those counties.)
With respect to those employers, this no-

tice provides guidance on how to satisfy
the requirements for the section 45R
credit for the 2014 taxable year.

# II. BACKGROUND

Section 45R was added to the Code by
section 1421 of the Patient Protection and
Affordable Care Act, enacted March 23,
2010, Pub. L. No. 111-148. Section 45R
offers a tax credit to certain small employ-
ers that provide health insurance coverage
to their employees (eligible small employ-
ers). The credit generally is available for
taxable years beginning after December
31, 2009. For taxable years beginning af-
ter December 31, 2013, the credit is avail-
able only with respect to premiums paid
by a small employer for a QHP offered by
the employer to its employees through a
SHOP Exchange, and is available only for
a two consecutive taxable year period.
Additionally, for taxable years beginning
after December 31, 2013, the maximum
credit rate is increased to 50 percent from
35 percent for eligible small employers
(and to 35 percent from 25 percent for
tax-exempt eligible small employers).

The Treasury Department and the IRS
issued proposed regulations under section
45R on August 26, 2013 (78 FR 52719).
The proposed regulations provide guid-
ance on determining eligibility for the
credit and calculating and claiming the
credit. The proposed regulations also pro-
vide a transition rule for an eligible small
employer with a group health plan year
that begins on a date in 2014 other than
the first day of the employer's taxable
year. In particular, the proposed regula-
tions provide that if (1) as of August 26,
2013, a small employer offers coverage
for a plan year that begins on a date other
than the first day of its taxable year, (2)
the employer offers coverage during the
period before the first day of the plan year
beginning in 2014 that would have quali-
fied the employer for the credit under the
rules otherwise applicable to the period
before January 1, 2014, and (3) the em-
ployer begins offering coverage through a
SHOP Exchange as of the first day of its
plan year that begins in 2014, then it will
be treated as offering coverage through a
SHOP Exchange for its entire 2014 tax-
able year for purposes of eligibility for,
and calculation of, a credit under section
45R. For an employer that meets these

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requirements, the proposed regulations
provide that the credit will be calculated at
the 50 percent rate (35 percent rate for
tax-exempt eligible small employers) for
the entire 2014 taxable year, and the 2014
taxable year will be the start of the two
consecutive taxable year credit period.
See Treas. Prop. Reg. § 1.45R-3(i). The
proposed regulations provide that employ-
ers may rely on the proposed regulations
for guidance for taxable years beginning
after December 31, 2013, and before De-
cember 31, 2014.

The Treasury Department and the IRS
have been advised by the Department of
Health and Human Services (HHS) that
for calendar year 2014 SHOP Exchanges
in certain counties in Washington and
Wisconsin will not have QHPs available
for employers to offer to employees. Un-
der HHS regulations governing eligibility
for SHOP Exchanges, an employer may
either (1) offer coverage to all of its eli-
gible employees through the SHOP whose
service area includes the employer's prin-
cipal business address, or (2) offer cover-
age to each eligible employee through the
SHOP whose service area includes that
employee's primary worksite. 45 CFR
155.710(b)(3). Under either approach, an
employer may offer SHOP coverage to
employees whose primary worksite is at
its principal business address only if that
address is located within the service area
of the SHOP. As a result, absent transition
relief, an otherwise eligible small em-
ployer with its principal business address
in a county without any QHPs available
would be denied the opportunity to claim
the section 45R credit for 2014. To pro-
vide these otherwise eligible small em-
ployers an opportunity to claim the sec-
tion 45R credit for 2014, this notice
provides transition relief for those em-
ployers for the plan year of the employer's
group health plan beginning in 2014. In
addition, this notice modifies the applica-
tion of the transition rule in the proposed
regulations for an eligible small employer
with a principal business address in one of
the counties listed in section IV below
with a group health plan year that begins
on a date in 2014 other than the first day
of the employer's taxable year. Prop.
Treas. Reg. § 1.45R-3(i).

## III. TRANSITION RELIEF

An eligible small employer with a prin-
cipal business address in one of the coun-
ties listed in section IV below may calcu-
late the credit under section 45R by
treating health insurance coverage pro-
vided for the 2014 health plan year as
qualifying for the section 45R credit, pro-
vided that that the coverage would have
qualified for a credit under section 45R
under the rules applicable before January
1, 2014. This treatment applies with re-
spect to the health plan year beginning in
2014, including any portion of that plan
year that continues into 2015. If the eligi-
ble small employer claims the section 45R
credit for the 2014 taxable year, the credit
will be calculated at the 50 percent rate
(35 percent rate for tax-exempt eligible
small employers) for the entire 2014 tax-
able year, and the 2014 taxable year will
be the first year of the two consecutive
taxable year credit period. In addition, if
the eligible small employer claims the
section 45R credit for the portion of the
2014 health plan year that continues into
2015, the tax credit will be calculated at
the 50 percent rate (35 percent rate for
tax-exempt eligible small employers) for
the corresponding portion of the 2015 tax-
able year.

In addition, for purposes of the transi-
tion rule for an eligible small employer
with a group health plan year that begins
on a date in 2014 other than the first day
of the employer's taxable year as provided
in the proposed regulations (Prop. Treas.
Reg. § 1.45R-3(i)), an employer with a
principal business address in one of the
counties listed in section IV of this notice
is not required to begin offering coverage
through a SHOP Exchange as of the first
day of its plan year that begins in 2014 in
order to be treated as offering coverage
through a SHOP Exchange for its entire
2014 taxable year. Instead, such an em-
ployer is required to continue offering
health insurance coverage for the plan
year that begins in 2014 that would have
qualified for a tax credit under section
45R under the rules applicable before Jan-
uary 1, 2014.

The relief in this notice is illustrated by
the following examples:

Example 1. (i) Facts. An eligible small employer
that is not a tax-exempt employer (Employer) has a
2014 health plan year and a 2014 taxable year that

both begin January 1, 2014 and end December 31,
2014. Employer's principal business address is in a
county listed in this notice. Employer provides
health insurance coverage from January 1, 2014
through December 31, 2014 that would have quali-
fied Employer for a credit under section 45R under
the rules applicable to taxable years beginning be-
fore January 1, 2014.

(ii) Conclusion. Employer may claim the credit
under section 45R at the 50 percent rate for the entire
2014 taxable year. If Employer claims the credit for
the 2014 taxable year, the 2014 taxable year is the
first year of the two consecutive taxable year credit
period.

Example 2. (i) Facts. An eligible small employer
that is not a tax-exempt employer (Employer) has a
2014 taxable year that begins January 1, 2014 and
ends on December 31, 2014, and a 2014 health plan
year that begins April 1, 2014 and ends March 31,
2015. Employer's principal business address is in a
county listed in this notice. Employer provides
health insurance coverage from January 1, 2014
through March 31, 2014 (the remaining months of its
plan year that begins April 1, 2013) that would have
qualified Employer for a credit under section 45R
using the rules applicable to taxable years beginning
before January 1, 2014. Employer provides coverage
from April 1, 2014 through December 31, 2014 (the
initial months of its plan year that begins April 1,
2014) and from January 1, 2015 through March 31,
2015 that would have qualified Employer for a credit
under section 45R under the rules applicable to tax-
able years beginning before January 1, 2014.

(ii) Conclusion. Employer may claim the credit
under section 45R at the 50 percent rate for the entire
2014 taxable year. If Employer claims the credit for
the 2014 taxable year, the 2014 taxable year is the
first year of the two consecutive taxable year credit
period. Employer may also claim the credit under
section 45R for its 2015 taxable year at the 50
percent rate for January through March of 2015 (in
addition to any credit under section 45R for which
Employer is eligible based on coverage provided for
April through December of the 2015 taxable year).

# IV. LIST OF COUNTIES

Washington: Adams, Asotin, Benton,
Chelan, Clallam, Columbia, Douglas,
Ferry, Franklin, Garfield, Grant, Grays
Harbor, Island, Jefferson, King, Kitsap,
Kittitas, Klickitat, Lewis, Lincoln, Mason,
Okanogan, Pacific, Pend Oreille, Pierce,
San Juan, Skagit, Skamania, Snohomish,
Spokane, Stevens, Thurston, Wahkiakum,
Walla Walla, Whatcom, Whitman, and
Yakima counties.

Wisconsin: Green Lake, Lafayette,
Marquette, Florence, and Menominee
counties.

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# V. EFFECTIVE DATE

This notice is effective as of December
17, 2013, and applies to periods after De-
cember 31, 2013.

# DRAFTING INFORMATION

The principal author of this notice is
Stephanie Caden of the Office of Division
Counsel/Associate Chief Counsel (Tax

Exempt and Government Entities). For
further information regarding this notice
contact Stephanie Caden at (202) 317-
5500 (not a toll-free call).

# 26 CFR 601.201: Rulings and determination letters. Rev. Proc. 2014-09

TABLE OF CONTENTS

SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE?

282

.01 Description of terms used in this revenue procedure

282

.02 Updated annually

283

SECTION 2. NATURE OF CHANGES AND RELATED REVENUE PROCEDURES

283

.01 Rev. Proc. 2013-9 is superseded

283

.02 Related revenue procedures

283

.03 What changes have been made to Rev. Proc. 2013-9?

283

SECTION 3. WHAT ARE THE PROCEDURES FOR REQUESTING RECOGNITION OF EXEMPT STATUS?

284

.01 In general

284

.02 User fee

284

.03 Form 1023 application

284

.04 Form 1024 application

284

.05 Letter application

284

.06 Form 1028 application

284

.07 Form 8871 notice for political organizations

284

.08 Requirements for a substantially completed application

284

.09 Terrorist organizations not eligible to apply for recognition of exemption

285

SECTION 4. WHAT ARE THE STANDARDS FOR ISSUING A DETERMINATION LETTER OR RULING ON EXEMPT STATUS?

285

.01 Exempt status must be established in application and supporting documents.

285

.02 Determination letter or ruling based solely on administrative record

285

.03 Exempt status may be recognized in advance of actual operations

285

.04 No letter if exempt status issue in litigation or under consideration within the Service

286

.05 Incomplete application

286

.06 Even if application is complete, additional information may be required

286

.07 Expedited handling

286

.08 May decline to issue group exemption

286

SECTION 5. WHAT OFFICES ISSUE AN EXEMPT STATUS DETERMINATION LETTER OR RULING?

287

.01 EO Determinations issues a determination letter in most cases

287

.02 Certain applications referred to EO Technical

287

.03 Technical advice may be requested in certain cases.

287

.04 Technical advice must be requested in certain cases

287

SECTION 6. WITHDRAWAL OF AN APPLICATION

287

.01 Application may be withdrawn prior to issuance of a determination letter or ruling

287

.02 § 7428 implications of withdrawal of application under § 501(c)(3)

287

SECTION 7. WHAT ARE THE PROCEDURES WHEN EXEMPT STATUS IS DENIED?

287

.01 Proposed adverse determination letter or ruling

287

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.02 Appeal of a proposed adverse determination letter issued by EO Determinations

288

.03 Protest of a proposed adverse ruling issued by EO Technical

288

.04 Final adverse determination letter or ruling where no appeal or protest is submitted

288

.05 How EO Determinations handles an appeal of a proposed adverse determination letter

288

.06 Consideration by the Appeals Office

288

.07 If a protest of a proposed adverse ruling is submitted to EO Technical

288

.08 An appeal or protest may be withdrawn

288

.09 Appeal or protest and conference rights not applicable in certain situations

288

SECTION 8. DISCLOSURE OF APPLICATIONS AND DETERMINATION LETTERS AND RULINGS

289

.01 Disclosure of applications, supporting documents, and favorable determination letters and rulings

289

.02 Disclosure of adverse determination letters or rulings

289

.03 Disclosure to State officials when the Service refuses to recognize exemption under § 501(c)(3)

289

.04 Disclosure to State officials of information about § 501(c)(3) applicants

289

SECTION 9. REVIEW OF DETERMINATION LETTERS BY EO TECHNICAL

289

.01 Determination letters may be reviewed by EO Technical to assure uniformity

289

.02 Procedures for cases where EO Technical takes exception to a determination letter

290

SECTION 10. DECLARATORY JUDGMENT PROVISIONS OF § 7428

290

.01 Actual controversy involving certain issues

290

.02 Exhaustion of administrative remedies

290

.03 Not earlier than 270 days after seeking determination

290

.04 Service must have reasonable time to act on an appeal or protest

290

.05 Final determination to which § 7428 applies

290

SECTION 11. EFFECT OF DETERMINATION LETTER OR RULING RECOGNIZING EXEMPTION

291

.01 Effective date of exemption

291

.02 Reliance on determination letter or ruling

291

SECTION 12. REVOCATION OR MODIFICATION OF DETERMINATION LETTER OR RULING RECOGNIZING EXEMPTION

291

.01 Revocation or modification of a determination letter or ruling may be retroactive

291

.02 Appeal and conference procedures in the case of revocation or modification of exempt status letter

292

SECTION 13. EFFECT ON OTHER REVENUE PROCEDURES.

292

SECTION 14. EFFECTIVE DATE

292

SECTION 15. PAPERWORK REDUCTION ACT

292

DRAFTING INFORMATION

293

SECTION 1. WHAT IS THE PURPOSE OF THIS REVENUE PROCEDURE?

This revenue procedure sets forth procedures for issuing determination letters and rulings on the exempt status of organizations under §§ 501 and 521 of the Internal Revenue Code other than those subject to Rev. Proc. 2014-6, last bulletin (relating to pension, profit-sharing, stock bonus, annuity, and employee stock ownership plans). Generally, the Service issues these determination letters and rulings in response to applications for recognition of exemption from Federal income tax. These procedures also apply to revocation or modification of determination letters or rulings. This revenue procedure also provides guidance on the exhaustion of administrative remedies for purposes of declaratory judgment under § 7428.

Description of terms used

.01 For purposes of this revenue procedure -

in this revenue procedure

(1) The term "Service" means the Internal Revenue Service.

(2) The term "application" means the appropriate form or letter that an organization must file or submit to the Service for recognition of exemption from Federal income tax under the applicable section of the Internal Revenue Code. See section 3 for information on specific forms.

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(3) The term "EO Determinations" means the office of the Service that is primarily responsible
for processing initial applications for tax-exempt status. It includes the main EO Determinations
office located in Cincinnati, Ohio, and other field offices that are under the direction and control
of the Manager, EO Determinations. Applications are generally processed in the centralized EO
Determinations office in Cincinnati, Ohio. However, some applications may be processed in other
EO Determinations offices or referred to EO Technical.

(4) The term "EO Technical" means the office of the Service that is primarily responsible for
issuing letter rulings to taxpayers on exempt organization matters, and for providing technical
advice or technical assistance to other offices of the Service on exempt organization matters. The
EO Technical office is located in Washington, DC. For purposes of this Revenue Procedure the
term "EO Technical" includes EO Guidance. (EO Guidance is the office of the Service that is
responsible for working with the Department of the Treasury and the Office of Chief Counsel to
issue formal guidance items, and also reviews letter rulings, technical advice, and technical
assistance, among other things.)

(5) The term "Appeals Office" means any office under the direction and control of the Chief,
Appeals. The purpose of the Appeals Office is to resolve tax controversies, without litigation, on a fair
and impartial basis. The Appeals Office is independent of EO Determinations and EO Technical.

(6) The term "determination letter" means a written statement issued by EO Determinations or
an Appeals Office in response to an application for recognition of exemption from Federal income
tax under §§ 501 and 521. This includes a written statement issued by EO Determinations or an
Appeals Office on the basis of advice secured from EO Technical pursuant to the procedures
prescribed herein and in Rev. Proc. 2014-5.

(7) The term "ruling" means a written statement issued by EO Technical in response to an
application for recognition of exemption from Federal income tax under §§ 501 and 521.

(8) The term "Code" means the Internal Revenue Code.

.02 This revenue procedure is updated annually, but may be modified or amplified during the year.

Updated annually

# SECTION 2. NATURE OF CHANGES AND RELATED REVENUE PROCEDURES

Rev. Proc. 2013-9 is
superseded

## Related revenue procedures

.01 This revenue procedure is a general update of Rev. Proc. 2013-9, 2013-2 I.R.B. 255, which
is hereby superseded.

.02 This revenue procedure supplements Rev. Proc. 2014-10, this Bulletin, with respect to the
effects of § 7428 on the classification of organizations under §§ 509(a) and 4942(j)(3). Rev. Proc.
80-27, 1980-1 C.B. 677, sets forth procedures under which exemption may be recognized on a
group basis for subordinate organizations affiliated with and under the general supervision and
control of a central organization. Rev. Proc. 72-5, 1972-1 C.B. 709, provides information for
religious and apostolic organizations seeking recognition of exemption under § 501(d). General
procedures for requests for a determination letter or ruling are provided in Rev. Proc. 2014-4.
User fees for requests for a determination letter or ruling are set forth in Rev. Proc. 2014-8.
Information regarding procedures for organizations described in § 501(c)(29) can be found in
Rev. Proc. 2012-11, 2012-7 I.R.B. 368.

What changes have been
made to Rev. Proc.
2013-9?

.03 Notable changes to Rev. Proc. 2013-9 that appear in this year's update include -

(1) Dates, cross references, and names have been changed to reflect the appropriate annual
Revenue Procedures.

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# SECTION 3. WHAT ARE THE PROCEDURES FOR REQUESTING RECOGNITION OF EXEMPT STATUS?

In general

.01 An organization seeking recognition of exempt status under § 501 or § 521 is required to submit the appropriate application. In the case of a numbered application form, the current version of the form must be submitted. A central organization that has previously received recognition of its own exemption can request a group exemption letter by submitting a letter application along with Form 8718, User Fee for Exempt Organization Determination Letter Request. See Rev. Proc. 80-27. Form 8718 is not a determination letter application. Attach this form to the determination letter application.

User fee

.02 An application must be submitted with the correct user fee, as set forth in Rev. Proc. 2014-8.

Form 1023 application

.03 An organization seeking recognition of exemption under § 501(c)(3) and § 501(e), (f), (k), (n), (q), or (r) must submit a completed Form 1023, Application for Recognition of Exemption Under Section 501(c)(3) of the Internal Revenue Code. In the case of an organization that provides credit counseling services, see § 501(q). In the case of an organization that is a hospital and is seeking exemption under § 501(c)(3), see § 501(r).

Form 1024 application

.04 An organization seeking recognition of exemption under § 501(c)(2), (4), (5), (6), (7), (8), (9), (10), (12), (13), (15), (17), (19), or (25) must submit a completed Form 1024, Application for Recognition of Exemption Under Section 501(a), along with Form 8718. In the case of an organization that provides credit counseling services and seeks recognition of exemption under § 501(c)(4), see § 501(q).

Letter application

.05 An organization seeking recognition of exemption under § 501(c)(11), (14), (16), (18), (21), (22), (23), (26), (27), (28), or (29), or under § 501(d), must submit a letter application along with Form 8718.

Form 1028 application

.06 An organization seeking recognition of exemption under § 521 must submit a completed Form 1028, Application for Recognition of Exemption Under Section 521 of the Internal Revenue Code, along with Form 8718.

Form 8871 notice for political organizations

.07 A political party, a campaign committee for a candidate for federal, state or local office, and a political action committee are all political organizations subject to tax under § 527. To be tax-exempt, a political organization may be required to notify the Service that it is to be treated as a § 527 organization by electronically filing Form 8871, Political Organization Notice of Section 527 Status. For details, go to the IRS website at www.irs.gov/polorgs.

Requirements for a substantially completed application

.08 A substantially completed application, including a letter application, is one that: (1) is signed by an authorized individual; (2) includes an Employer Identification Number (EIN); (3) for organizations other than those described in § 501(c)(3), includes a statement of receipts and expenditures and a balance sheet for the current year and the three preceding years (or the years the organization was in existence, if less than four years), and if the organization has not yet commenced operations or has not completed one accounting period, a proposed budget for two full accounting periods and a current statement of assets and liabilities; for organizations described in § 501(c)(3), see Form 1023 and Notice 1382; (4) includes a detailed narrative statement of proposed activities, including each of the fundraising activities of a § 501(c)(3) organization, and a narrative description of anticipated receipts and contemplated expenditures;

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(5) includes a copy of the organizing or enabling document that is signed by a principal officer
or is accompanied by a written declaration signed by an authorized individual certifying that the
document is a complete and accurate copy of the original or otherwise meets the requirements of
a "conformed copy" as outlined in Rev. Proc. 68-14, 1968-1 C.B. 768;

(6) if the organizing or enabling document is in the form of articles of incorporation, includes
evidence that it was filed with and approved by an appropriate state official (e.g., stamped "Filed" and
dated by the Secretary of State); alternatively, a copy of the articles of incorporation may be submitted
if accompanied by a written declaration signed by an authorized individual that the copy is a complete
and accurate copy of the original copy that was filed with and approved by the state; if a copy is
submitted, the written declaration must include the date the articles were filed with the state;

(7) if the organization has adopted by-laws or similar governing rules, includes a current copy;
the by-laws need not be signed if submitted as an attachment to the application for recognition of
exemption; otherwise, the by-laws must be verified as current by an authorized individual; and

(8) is accompanied by the correct user fee and Form 8718, when applicable.

.09 An organization that is identified or designated as a terrorist organization within the
meaning of § 501(p)(2) is not eligible to apply for recognition of exemption.

Terrorist organizations not
eligible to apply for
recognition of exemption

SECTION 4. WHAT ARE
THE STANDARDS FOR
ISSUING A
DETERMINATION LETTER
OR RULING ON EXEMPT
STATUS?

## Exempt status must be established in application and supporting documents

Determination letter or
ruling based solely on
administrative record

.01 A favorable determination letter or ruling will be issued to an organization only if its
application and supporting documents establish that it meets the particular requirements of the
section under which exemption from Federal income tax is claimed.

.02 A determination letter or ruling on exempt status is issued based solely upon the facts and
representations contained in the administrative record.

(1) The applicant is responsible for the accuracy of any factual representations contained in the
application.

(2) Any oral representation of additional facts or modification of facts as represented or alleged
in the application must be reduced to writing over the signature of an officer or director of the
taxpayer under a penalties of perjury statement.

(3) The failure to disclose a material fact or misrepresentation of a material fact on the
application may adversely affect the reliance that would otherwise be obtained through issuance
by the Service of a favorable determination letter or ruling.

Exempt status may be
recognized in advance of
actual operations

.03 Exempt status may be recognized in advance of the organization's operations if the
proposed activities are described in sufficient detail to permit a conclusion that the organization
will clearly meet the particular requirements for exemption pursuant to the section of the Code
under which exemption is claimed.

(1) A mere restatement of exempt purposes or a statement that proposed activities will be in
furtherance of such purposes will not satisfy this requirement.

(2) The organization must fully describe all of the activities in which it expects to engage,
including the standards, criteria, procedures, or other means adopted or planned for carrying out
the activities, the anticipated sources of receipts, and the nature of contemplated expenditures.

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(3) Where the organization cannot demonstrate to the satisfaction of the Service that it qualifies for exemption pursuant to the section of the Code under which exemption is claimed, the Service will generally issue a proposed adverse determination letter or ruling. See also section 7 of this revenue procedure.

No letter if exempt status issue in litigation or under consideration within the Service

.04 A determination letter or ruling on exempt status ordinarily will not be issued if an issue involving the organization's exempt status under § 501 or § 521 is pending in litigation, is under consideration within the Service, or if issuance of a determination letter or ruling is not in the interest of sound tax administration. If the Service declines to issue a determination or ruling to an organization seeking exempt status under § 501(c)(3), the organization may be able to pursue a declaratory judgment under § 7428, provided that it has exhausted its administrative remedies.

Incomplete application

.05 If an application does not contain all of the items set out in section 3.08 of this revenue procedure, the Service may return it to the applicant for completion.

(1) In lieu of returning an incomplete application, the Service may retain the application and request additional information needed for a substantially completed application.

(2) In the case of an application under § 501(c)(3) that is returned incomplete, the 270-day period referred to in § 7428(b)(2) will not be considered as starting until the date a substantially completed Form 1023 is refiled with or remailed to the Service. If the application is mailed to the Service and a postmark is not evident, the 270-day period will start to run on the date the Service actually receives the substantially completed Form 1023. The same rules apply for purposes of the notice requirement of § 508.

(3) Generally, the user fee will not be refunded if an incomplete application is filed. See Rev. Proc. 2014-8, section 10.

Even if application is complete, additional information may be required

.06 Even though an application is substantially complete, the Service may request additional information before issuing a determination letter or ruling.

(1) If the application involves an issue where contrary authorities exist, an applicant's failure to disclose and distinguish contrary authorities may result in requests for additional information, which could delay final action on the application.

(2) In the case of an application under § 501(c)(3), the period of time beginning on the date the Service requests additional information until the date the information is submitted to the Service will not be counted for purposes of the 270-day period referred to in § 7428(b)(2).

Expedited handling

.07 Applications are normally processed in the order of receipt by the Service. However, expedited handling of an application may be approved where a request is made in writing and contains a compelling reason for processing the application ahead of others. Upon approval of a request for expedited handling, an application will be considered out of its normal order. This does not mean the application will be immediately approved or denied. Circumstances generally warranting expedited processing include:

(1) a grant to the applicant is pending and the failure to secure the grant may have an adverse impact on the organization's ability to continue to operate;

(2) the purpose of the newly created organization is to provide disaster relief to victims of emergencies such as flood and hurricane; and

(3) there have been undue delays in issuing a determination letter or ruling caused by a Service error.

May decline to issue group exemption

.08 The Service may decline to issue a group exemption letter when appropriate in the interest of sound tax administration.

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# SECTION 5. WHAT OFFICES ISSUE AN EXEMPT STATUS DETERMINATION LETTER OR RULING?

EO Determinations issues a determination letter in most cases

.01 Under the general procedures outlined in Rev. Proc. 2014-4, EO Determinations is authorized to issue determination letters on applications for exempt status under §§ 501 and 521.

Certain applications referred to EO Technical

.02 EO Determinations will refer to EO Technical those applications that present issues which are not specifically covered by statute or regulations, or by a ruling, opinion, or court decision published in the Internal Revenue Bulletin. In addition, EO Determinations will refer those applications that have been specifically reserved by revenue procedure or by other official Service instructions for handling by EO Technical for purposes of establishing uniformity or centralized control of designated categories of cases. EO Technical will notify the applicant organization upon receipt of a referred application, and will consider each such application and issue a ruling directly to the organization.

Technical advice may be requested in certain cases

.03 If at any time during the course of consideration of an exemption application by EO Determinations the organization believes that its case involves an issue on which there is no published precedent, or there has been non-uniformity in the Service's handling of similar cases, the organization may request that EO Determinations either refer the application to EO Technical or seek technical advice from EO Technical. See Rev. Proc. 2014-5, sections 4.04 and 4.05.

Technical advice must be requested in certain cases SECTION 6. WITHDRAWAL OF AN APPLICATION

.04 If EO Determinations proposes to recognize the exemption of an organization to which EO Technical had issued a previous contrary ruling or technical advice, EO Determinations must seek technical advice from EO Technical before issuing a determination letter. This does not apply where EO Technical issued an adverse ruling and the organization subsequently made changes to its purposes, activities, or operations to remove the basis for which exempt status was denied.

Application may be withdrawn prior to issuance of a determination letter or ruling

.01 An application may only be withdrawn upon the written request of an authorized individual prior to the issuance of a determination letter or ruling. The issuance of a determination letter or ruling includes the issuance of a proposed adverse determination letter or ruling.

(1) When an application is withdrawn, the Service will retain the application and all supporting documents. The Service may consider the information submitted in connection with the with- drawn request in a subsequent examination of the organization. (2) Generally, the user fee will not be refunded if an application is withdrawn. See Rev. Proc. 2014-8, section 10.

§ 7428 implications of withdrawal of application under § 501(c)(3)

.02 The Service will not consider the withdrawal of an application under § 501(c)(3) as either a failure to make a determination within the meaning of § 7428(a)(2) or as an exhaustion of administrative remedies within the meaning of § 7428(b)(2).

SECTION 7. WHAT ARE THE PROCEDURES WHEN EXEMPT STATUS IS DENIED?

Proposed adverse determination letter or ruling

.01 If EO Determinations or EO Technical reaches the conclusion that the organization does not satisfy the requirements for exempt status pursuant to the section of the Code under which exemption is claimed, the Service generally will issue a proposed adverse determination letter or ruling, which will:

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(1) include a detailed discussion of the Service's rationale for the denial of tax-exempt status;
and

(2) advise the organization of its opportunity to appeal or protest the decision and request a
conference.

.02 A proposed adverse determination letter issued by EO Determinations will advise the
organization of its opportunity to appeal the determination by requesting Appeals Office consid-
eration. To do this, the organization must submit a statement of the facts, law and arguments in
support of its position within 30 days from the date of the adverse determination letter. The
organization must also state whether it wishes an Appeals Office conference. Any determination
letter issued on the basis of technical advice from EO Technical may not be appealed to the
Appeals Office on issues that were the subject of the technical advice.

.03 A proposed adverse ruling issued by EO Technical will advise the organization of its
opportunity to file a protest statement within 30 days and to request a conference. If a conference
is requested, the conference procedures outlined in Rev. Proc. 2014-4, section 12, are applicable.

.04 If an organization does not submit a timely appeal of a proposed adverse determination
letter issued by EO Determinations, or a timely protest of a proposed adverse ruling issued by EO
Technical, a final adverse determination letter or ruling will be issued to the organization. The
final adverse letter or ruling will provide information about the filing of tax returns and the
disclosure of the proposed and final adverse letters or rulings.

How EO Determinations
handles an appeal of a
proposed adverse
determination letter

.05 If an organization submits a protest of the proposed adverse determination letter, EO
Determinations will first review the protest, and, if it determines that the organization qualifies for
tax-exempt status, issue a favorable exempt status determination letter. If EO Determinations
maintains its adverse position after reviewing the protest, it will forward the protest and the
exemption application case file to the Appeals Office.

Consideration by the
Appeals Office

.06 The Appeals Office will consider the organization's appeal. If the Appeals Office agrees
with the proposed adverse determination, it will either issue a final adverse determination or, if
a conference was requested, contact the organization to schedule a conference. At the end of the
conference process, which may involve the submission of additional information, the Appeals
Office will either issue a final adverse determination letter or a favorable determination letter. If
the Appeals Office believes that an exemption or private foundation status issue is not covered by
published precedent or that there is non-uniformity, the Appeals Office must request technical
advice from EO Technical in accordance with Rev. Proc. 2014-5, sections 4.04 and 4.05.

If a protest of a proposed
adverse ruling is submitted
to EO Technical

.07 If an organization submits a protest of a proposed adverse exempt status ruling, EO
Technical will review the protest statement. If the protest convinces EO Technical that the
organization qualifies for tax-exempt status, a favorable ruling will be issued. If EO Technical
maintains its adverse position after reviewing the protest, it will either issue a final adverse ruling
or, if a conference was requested, contact the organization to schedule a conference. At the end
of the conference process, which may involve the submission of additional information, EO
Technical will either issue a final adverse ruling or a favorable exempt status ruling.

An appeal or protest may
be withdrawn

.08 An organization may withdraw its appeal or protest before the Service issues a final adverse
determination letter or ruling. Upon receipt of the withdrawal request, the Service will complete
the processing of the case in the same manner as if no appeal or protest was received.

Appeal or protest and
conference rights not
applicable in certain
situations

.09 The opportunity to appeal or protest a proposed adverse determination letter or ruling and
the conference rights described above are not applicable to matters where delay would be
prejudicial to the interests of the Service (such as in cases involving fraud, jeopardy, the
imminence of the expiration of the statute of limitations, or where immediate action is necessary
to protect the interests of the Government).

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Appeal of a proposed
adverse determination
letter issued by EO
Determinations

## Protest of a proposed adverse ruling issued by EO Technical

Final adverse
determination letter or
ruling where no appeal or
protest is submitted

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SECTION 8. DISCLOSURE OF APPLICATIONS AND DETERMINATION LETTERS AND RULINGS

Sections 6104 and 6110 provide rules for the disclosure of applications, including supporting documents, and determination letters and rulings.

Disclosure of applications, supporting documents, and favorable determination letters or rulings

.01 The applications, any supporting documents, and the favorable determination letter or ruling issued, are available for public inspection under § 6104(a)(1). However, there are certain limited disclosure exceptions for a trade secret, patent, process, style of work, or apparatus, if the Service determines that the disclosure of the information would adversely affect the organization. (1) The Service is required to make the applications, supporting documents, and favorable determination letters or rulings available upon request. The public can request this information by submitting Form 4506-A, Request for Public Inspection or Copy of Exempt or Political Organization IRS Form. Organizations should ensure that applications and supporting documents do not include unnecessary personal identifying information (such as bank account numbers or social security numbers) that could result in identity theft or other adverse consequences if publicly disclosed.

(2) The exempt organization is required to make its exemption application, supporting docu- ments, and determination letter or ruling available for public inspection without charge. For more information about the exempt organization's disclosure obligations, see Publication 557, Tax- Exempt Status for Your Organization.

Disclosure of adverse determination letters or rulings

.02 The Service is required to make adverse determination letters and rulings available for public inspection under § 6110. Upon issuance of the final adverse determination letter or ruling to an organization, both the proposed adverse determination letter or ruling and the final adverse determination letter or ruling will be released pursuant to § 6110.

(1) These documents are made available to the public after the deletion of names, addresses, and any other information that might identify the taxpayer. See § 6110(c) for other specific disclosure exemptions.

(2) The final adverse determination letter or ruling will enclose Notice 437, Notice of Intention to Disclose, and redacted copies of the final and proposed adverse determination letters or rulings. Notice 437 provides instructions if the organization disagrees with the deletions proposed by the Service.

Disclosure to State officials when the Service refuses to recognize exemption under § 501(c)(3)

.03 The Service may notify the appropriate State officials of a refusal to recognize an organization as tax-exempt under § 501(c)(3). See § 6104(c). The notice to the State officials may include a copy of a proposed or final adverse determination letter or ruling the Service issued to the organization. In addition, upon request by the appropriate State official, the Service may make available for inspection and copying the exemption application and other information relating to the Service's determination on exempt status.

Disclosure to State officials of information about § 501(c)(3) applicants

.04 The Service may disclose to State officials the name, address, and identification number of any organization that has applied for recognition of exemption under § 501(c)(3).

SECTION 9. REVIEW OF DETERMINATION LETTERS BY EO TECHNICAL

Determination letters may be reviewed by EO Technical to assure uniformity

.01 Determination letters issued by EO Determinations may be reviewed by EO Technical, or the Office of the Associate Chief Counsel (Passthroughs and Special Industries) (for cases under § 521), to assure uniform application of the statutes or regulations, or rulings, court opinions, or decisions published in the Internal Revenue Bulletin.

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Procedures for cases where EO Technical takes exception to a determination letter

.02 If EO Technical takes exception to a determination letter issued by EO Determinations, the manager of EO Determinations will be advised. If EO Determinations notifies the organization of the exception taken, and the organization disagrees with the exception, the file will be returned to EO Technical. The referral to EO Technical will be treated as a request for technical advice, and the procedures in sections 14, 15, and 16 of Rev. Proc. 2014-5 will be followed.

SECTION 10. DECLARATORY JUDGMENT PROVISIONS OF § 7428

Actual controversy involving certain issues

.01 Generally, a declaratory judgment proceeding under § 7428 can be filed in the United States Tax Court, the United States Court of Federal Claims, or the district court of the United States for the District of Columbia with respect to an actual controversy involving a determination by the Service or a failure of the Service to make a determination with respect to the initial or continuing qualification or classification of an organization under § 501(c)(3) (charitable, educational, etc.); § 170(c)(2) (deductibility of contributions); § 509(a) (private foundation status); § 4942(j)(3) (operating foundation status); or § 521 (farmers cooperatives).

Exhaustion of administrative remedies

.02 Before filing a declaratory judgment action, an organization must exhaust its administrative remedies by taking, in a timely manner, all reasonable steps to secure a determination from the Service. These include:

(1) the filing of a substantially completed application Form 1023 under § 501(c)(3) pursuant to section 3.08 of this revenue procedure, or the request for a determination of foundation status pursuant to Rev. Proc. 2014-10, this Bulletin, or its successor;

(2) in appropriate cases, requesting relief pursuant to Treas. Reg. § 301.9100-1 of the Procedure and Administration Regulations regarding the extension of time for making an election or application for relief from tax;

(3) the timely submission of all additional information requested by the Service to perfect an exemption application or request for determination of private foundation status; and

(4) exhaustion of all administrative appeals available within the Service pursuant to section 7 of this revenue procedure.

Not earlier than 270 days after seeking determination

.03 An organization will in no event be deemed to have exhausted its administrative remedies prior to the earlier of:

(1) the completion of the steps in section 10.02, and the sending by the Service by certified or registered mail of a final determination letter or ruling; or

(2) the expiration of the 270-day period described in § 7428(b)(2) in a case where the Service has not issued a final determination letter or ruling, and the organization has taken, in a timely manner, all reasonable steps to secure a determination letter or ruling.

Service must have reasonable time to act on an appeal or protest

.04 The steps described in section 10.02 will not be considered completed until the Service has had a reasonable time to act upon an appeal or protest, as the case may be.

Final determination to which § 7428 applies

.05 A final determination to which § 7428 applies is a determination letter or ruling, sent by certified or registered mail, which holds that the organization is not described in § 501(c)(3) or § 170(c)(2), is a public charity described in a part of § 509 or § 170(b)(1)(A) other than the part under which the organization requested classification, is not a private foundation as defined in § 4942(j)(3), or is a private foundation and not a public charity described in a part of § 509 or § 170(b)(1)(A).

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# SECTION 11. EFFECT OF DETERMINATION LETTER OR RULING RECOGNIZING EXEMPTION Effective date of exemption

.01 A determination letter or ruling recognizing exemption of an organization described in
§ 501(c), other than § 501(c)(29), is usually effective as of the date of formation of an
organization if: (1) its purposes and activities prior to the date of the determination letter or ruling
have been consistent with the requirements for exemption; (2) it has not failed to file required
Form 990 series returns or notices for three consecutive years; and (3) it has filed an application
for recognition of exemption within 27 months from the end of the month in which it was
organized. Special rules may apply to an organization applying for exemption under § 501(c)(3),
(9) or (17). See §§ 505 and 508, and Treas. Reg. §§ 1.508-1(a)(2), 1.508-1(b)(7) and 301.9100-
2(a)(2)(iii) and (iv). In addition, special rules apply with respect to organizations described in
§ 501(c)(29). See Rev. Proc. 2012-11, 2012-7 IRB 368.

(1) If the Service requires the organization to alter its activities or make substantive amend-
ments to its enabling instrument, the exemption will be effective as of the date specified in a
determination letter or ruling.

(2) If the Service requires the organization to make a nonsubstantive amendment, exemption
will ordinarily be recognized as of the date of formation. Examples of nonsubstantive amend-
ments include correction of a clerical error in the enabling instrument or the addition of a
dissolution clause where the activities of the organization prior to the determination letter or
ruling are consistent with the requirements for exemption.

(3) An organization that otherwise meets the requirements for tax-exempt status and the
issuance of a determination letter or ruling that does not meet the requirements for recognition
from date of formation will generally be recognized from the postmark date of its application.

(4) Organizations that claim exempt status under § 501(c) generally must file annual Form,990
series returns or notices, even if they have not yet received their determination letter or ruling
recognizing exemption. If an organization fails to file required Form 990 series returns or notices
for three consecutive years, its exemption will be automatically revoked by operation of § 6033(j).
Such an organization may apply for reinstatement of its exempt status, and such recognition may
be granted retroactively, only in accordance with the procedure described in Notice 2011-44,
2011-25 IRB 883.

## Reliance on determination letter or ruling

.02 A determination letter or ruling recognizing exemption may not be relied upon if there is
a material change, inconsistent with exemption, in the character, the purpose, or the method of
operation of the organization, or a change in the applicable law. Also, a determination letter or
ruling may not be relied upon if it was based on any inaccurate material factual representations.
See section 12.01.

## SECTION 12. REVOCATION OR MODIFICATION OF DETERMINATION LETTER OR RULING RECOGNIZING EXEMPTION

A determination letter or ruling recognizing exemption may be revoked or modified: (1) by
a notice to the taxpayer to whom the determination letter or ruling was issued; (2) by
enactment of legislation or ratification of a tax treaty; (3) by a decision of the Supreme Court
of the United States; (4) by the issuance of temporary or final regulations; (5) by the issuance
of a revenue ruling, revenue procedure, or other statement published in the Internal Revenue
Bulletin; or (6) automatically, pursuant to § 6033(j), for failure to file a required annual return
or notice for three consecutive years.

Revocation or modification
of a determination letter or
ruling may be retroactive

.01 The revocation or modification of a determination letter or ruling recognizing exemption
may be retroactive if there has been a change in the applicable law, the organization omitted or
misstated a material fact, operated in a manner materially different from that originally repre-
sented, or, in the case of organizations to which § 503 applies, engaged in a prohibited transaction
with the purpose of diverting corpus or income of the organization from its exempt purpose and
such transaction involved a substantial part of the corpus or income of such organization. In

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certain cases an organization may seek relief from retroactive revocation or modification of a
determination letter or ruling under § 7805(b). Requests for § 7805(b) relief are subject to the
procedures set forth in Rev. Proc. 2014-4.

(1) Where there is a material change, inconsistent with exemption, in the character, the purpose,
or the method of operation of an organization, revocation or modification will ordinarily take
effect as of the date of such material change.

(2) In the case where a determination letter or ruling is issued in error or is no longer in accord
with the Service's position and § 7805(b) relief is granted (see sections 13 and 14 of Rev. Proc.
2014-4), ordinarily, the revocation or modification will be effective not earlier than the date
when the Service modifies or revokes the original determination letter or ruling.

## Appeal and conference procedures in the case of revocation or modification of exempt status letter

.02 In the case of a revocation or modification of a determination letter or ruling, the appeal and
conference procedures are generally the same as set out in section 7 of this revenue procedure,
including the right of the organization to request that EO Determinations or the Appeals Office
seek technical advice from EO Technical. However, appeal and conference rights are not
applicable to matters where delay would be prejudicial to the interests of the Service (such as in
cases involving fraud, jeopardy, the imminence of the expiration of the statute of limitations, or
where immediate action is necessary to protect the interests of the Government). Organizations
revoked under § 6033(j) will not have an opportunity for Appeal consideration.

(1) If the case involves an exempt status issue on which EO Technical had issued a previous
contrary ruling or technical advice, EO Determinations generally must seek technical advice from
EO Technical.

(2) EO Determinations does not have to seek technical advice if the prior ruling or technical
advice has been revoked by subsequent contrary published precedent or if the proposed revoca-
tion involves a subordinate unit of an organization that holds a group exemption letter issued by
EO Technical, the EO Technical ruling or technical advice was issued under the Internal Revenue
Code of 1939 or prior revenue acts.

# SECTION 13. EFFECT ON OTHER REVENUE PROCEDURES

Rev. Proc. 2013-9 is superseded.

SECTION 14. EFECTIVE
DATE

This revenue procedure is effective January 6, 2014.

## SECTION 15. PAPERWORK REDUCTION ACT

The collection of information for a letter application under section 3.05 of this revenue
procedure has been reviewed and approved by the Office of Management and Budget (OMB)
in accordance with the Paperwork Reduction Act (44 U.S.C. § 3507) under control number
1545-2080. All other collections of information under this revenue procedure have been
approved under separate OMB control numbers.

An agency may not conduct or sponsor, and a person is not required to respond to, a collection
of information unless the collection of information displays a valid OMB control number.

The collection of this information is required if an organization wants to be recognized as
tax-exempt by the Service. We need the information to determine whether the organization meets
the legal requirements for tax-exempt status. In addition, this information will be used to help the
Service delete certain information from the text of an adverse determination letter or ruling before
it is made available for public inspection, as required by § 6110.

The time needed to complete and file a letter application will vary depending on individual
circumstances. The estimated average time is 10 hours.

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## DRAFTING INFORMATION

Books and records relating to the collection of information must be retained as long as their
contents may become material in the administration of any internal revenue law. The rules
governing the confidentiality of letter applications are covered in § 6104.

The principal author of this revenue procedure is Mr. Jonathan Carter of the Exempt
Organizations, Tax Exempt and Government Entities Division. For further information
regarding this revenue procedure, please contact the TE/GE Customer Service office at (877)
829-5500 (a toll-free call), or send an e-mail to tege.eo@irs.gov and include "Question about
Rev. Proc. 2014-9" in the subject line.

## Rev. Proc. 2014-10

### SECTION 1. PURPOSE AND SCOPE

The purpose of this revenue procedure
is to set forth updated procedures of the
Internal Revenue Service (the "Service")
with respect to issuing rulings and deter-
mination letters on private foundation sta-
tus under § 509(a) of the Internal Revenue
Code, operating foundation status under
§ 4942(j)(3), and exempt operating foun-
dation status under § 4940(d)(2), of orga-
nizations exempt from Federal income tax
under § 501(c)(3). This revenue procedure
also applies to the issuance of determina-
tion letters on the foundation status under
§ 509(a)(3) of nonexempt charitable trusts
described in § 4947(a)(1).

### SECTION 2. WHAT CHANGES HAVE BEEN MADE TO REV. PROC. 2013-10?

.01 This revenue procedure is a general
update of Rev. Proc. 2013-10, 2013-2
I.R.B. 267.

.02 Dates and cross references have
been changed to reflect the appropriate
annual Revenue Procedures.

## SECTION 3. BACKGROUND

.01 All § 501(c)(3) organizations are
classified as private foundations under
§ 509(a) unless they qualify as a public
charity under § 509(a)(1) (which cross-
references § 170(b)(1)(A)(i)-(vi)), (2),
(3), or (4). See Treas. Reg. §§ 1.170A-9,
1.509(a)-1 through 1.509(a)-7. The Ser-
vice determines an organization's private
foundation or public charity status when
the organization files its Form 1023. This
status will be included in the organiza-
tion's determination letter.

.02 In its Form 990, Return of Organi-
zation Exempt From Income Tax Under
section 501(c), 527, or 4947(a)(1) of the
Internal Revenue Code (except black lung
benefit trust or private foundation), a public
charity indicates the paragraph of § 509(a),
and subparagraph of § 170(b)(1)(A), if ap-
plicable, under which it qualifies as a public
charity. Because of changes in its activities
or operations, this may differ from the pub-
lic charity status listed in its original deter-
mination letter. Although an organization is
not required to obtain a determination letter
to qualify for the new public charity status,
in order for Service records to recognize any
change in public charity status, an organiza-
tion must obtain a new determination of
foundation status pursuant to this revenue
procedure.

.03 If a public charity no longer qual-
ifies as a public charity under § 509(a)(1)-
(4), then it becomes a private foundation,
and as such, it must file Form 990-PF,
Return of Private Foundation or Section
4947(a)(1) Nonexempt Charitable Trust
Treated as a Private Foundation. It is not
necessary for the organization to obtain a
determination letter on its new private
foundation status (although it is permitted
to do so pursuant to this revenue proce-
dure). The organization indicates this
change in foundation status by filing its
Form 990-PF return and following any
procedures specified in the form, instruc-
tions, or other published guidance. There-
after, the organization may terminate its
private foundation status, such as by giv-
ing notice and qualifying as a public char-
ity again under § 509(a)(1)-(3) during a
60-month termination period in accordance
with the procedures under § 507(b)(1)(B)
and Treas. Reg. § 1.507-2(b).

.04 This revenue procedure applies to
organizations that may have erroneously
determined that the organization was a

private foundation and wish to correct the
error. For example, an organization may
have erroneously classified an item or
items in its calculation of public support,
causing the organization to classify itself
as a private foundation and to file Forms
990-PF. Pursuant to this revenue proce-
dure, the organization can request to be
classified as a public charity by showing
that it continuously met the public support
tests during the relevant periods. See sec-
tion 7 below

.05 A private foundation may qualify
as an operating foundation under
§ 4942(j)(3) without a determination letter
from the Service, but the Service will not
recognize such status in its records with-
out a determination letter from the Ser-
vice. An organization claiming to be an
exempt operating foundation under
§ 4940(d)(2) must obtain a determination
letter from the Service recognizing such
status to be exempt from the § 4940 tax on
net investment income.

## SECTION 4. DETERMINATIONS OF FOUNDATION STATUS

.01 EO Determinations will issue de-
termination letters on foundation status,
including whether an organization is:

(1) a private foundation;

(2) a public charity described in
§§ 509(a)(1) and 170(b)(1)(A) (other than
clauses (v), (vii), and (viii));

(3) a public charity described in
§ 509(a)(2) or (4);

(4) a public charity described in
§ 509(a)(3), whether such organization is
described in § 509(a)(3)(B)(i), (ii), or (iii)
("supporting organization type"), and
whether or not a Type III supporting or-
ganization is functionally integrated;

(5) a private operating foundation
described in § 4942(j)(3); or

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(6) an exempt operating foundation
described in § 4940(d)(2).

.02 EO Determinations will also issue
determination letters on whether a nonex-
empt charitable trust described in
§ 4947(a)(1) is described in § 509(a)(3).

.03 EO Determinations will issue such
determinations in response to applications
for recognition of exempt status under
§ 501(c)(3), submitted by organizations
pursuant to § 508(b). EO Determinations
will also issue such determinations in re-
sponse to separate requests for determina-
tion of foundation status submitted on
Form 8940, Request for Miscellaneous
Determination, pursuant to this revenue
procedure or its successor revenue proce-
dures.

## SECTION 5. APPLICABILITY OF ANNUAL REVENUE PROCEDURES

.01 Rev. Proc. 2014-9 (updated annu-
ally) provides procedures of the Service in
processing applications for recognition of
exemption from Federal income tax under
§ 501(c)(3). Rev. Proc. 2014-4 (updated
annually) governs requests for rulings and
determination letters. Rev. Proc. 2014-8
(updated annually) prescribes user fees for
applications, rulings, and other determina-
tions. Except as specifically noted herein,
those revenue procedures and their annual
successors also apply to requests for de-
terminations of foundation status.

.02 The provisions of Rev. Proc.
2014-9 and any successor revenue proce-
dure regarding § 7428, protest, confer-
ence, and appeal rights also apply to all
determinations of foundation status de-
scribed in section 4.01 (except section
4.01(6) relating to exempt operating foun-
dation status) and section 4.02, whether or
not the request for determination is made
in connection with an application for rec-
ognition of tax-exempt status.

.03 Where the issue of exemption un-
der § 501(c)(3) is referred to EO Techni-
cal for decision under the procedures of
Rev. Proc. 2014-9, the foundation status
issue will be referred along with it.

## SECTION 6. GENERALLY NO NEW DETERMINATION LETTER IF SAME STATUS IS SOUGHT

The Service generally will not issue a
new determination letter to a taxpayer that

seeks a determination of private founda-
tion status that is identical to its current
foundation status as determined by the
Service. For example, an organization that
is already recognized as described in
§§509(a)(1) and 170(b)(1)(A)(ii) as a
school generally will not receive a new de-
termination letter that it is still described in
§§ 509(a)(1) and 170(b)(1)(A)(ii) under the
currently extant facts. However, the organi-
zation in such case could request a letter
ruling, pursuant to Rev. Proc. 2014-4, that
a given change of facts and circumstances
will not adversely affect its status under
§§ 509(a)(1) and 170(b)(1)(A)(ii).

## SECTION 7. FORMAT OF REQUEST

.01 Organizations that are seeking to
change their foundation status, including
requests from public charities for private
foundation status and requests from public
charities to change from one public char-
ity classification to another public charity
classification, or seeking a determination
or a change as to supporting organization
type or functionally integrated status, or
seeking operating foundation or exempt
operating foundation status, or subordi-
nate organizations included in a group ex-
emption letter seeking a change in public
charity status, must submit Form 8940,
Request Miscellaneous Determination
Under Section 507, 509(a), 4940, 4942,
4945, and 6033 of the Internal Revenue
Code, along with all information, docu-
mentation, and other materials required by
Form 8940 and the instructions thereto, as
well as the appropriate user fee pursuant
to Rev. Proc. 2014-8 or its successor
revenue procedures.

.02 For complete information about fil-
ing requirements and the submission pro-
cess, refer to Form 8940 and the Instruc-
tions for Form 8940.

## SECTION 8. REQUESTS BY NONEXEMPT CHARITABLE TRUSTS

.01 A nonexempt charitable trust de-
scribed in § 4947(a)(1) seeking a determi-
nation that it is described in § 509(a)(3)
should submit a written request for a de-
termination pursuant to Rev. Proc.
2014-4 or its successor revenue proce-
dure.

.02 The request for determination must
include the following information items,
from the date that the organization be-
came described in § 4947(a)(1) (but not
before October 9, 1969) to the present:

(1) A subject line or other indicator
on the first page of the request in bold,
underlined, or all capitals font indicating
"NONEXEMPT CHARITABLE TRUST
REQUEST FOR DETERMINATION
THAT IT IS DESCRIBED IN § 509(a)(3)";

(2) The name, address, and Em-
ployer Identification Number of the bene-
ficiary organizations, together with a
statement whether each such beneficiary
organization is described in § 509(a)(1) or
(2);

(3) A list of all of the trustees that
have served, together with a statement
stating whether such trustees were dis-
qualified persons within the meaning of
§ 4946(a) (other than as foundation man-
agers);

(4) A copy of the original trust in-
strument and all subsequently adopted
amendments to that instrument;

(5) Sufficient information to other-
wise establish that the trust has met the
requirements of § 509(a)(3) as provided
for in Treas. Reg. § 1.509(a)-4 (other
than § 1.509(a)-4(i)(4)); If the trust did
not qualify under § 509(a)(3) in one or
more prior years (after October 9, 1969) in
which it was described in § 4947(a)(1),
then it cannot be issued a § 509(a)(3)
determination letter except in accordance
with the procedures for termination of pri-
vate foundation status under § 507(b)(1)(B);
and

(6) Such other information as is re-
quired for a determination under Rev.
Proc. 2014-4 or any successor revenue
procedure.

## SECTION 9. DETERMINATIONS OPEN TO PUBLIC INSPECTION

Determinations and rulings as to foun-
dation status are open to public inspection
pursuant to § 6104(a).

Section 10. Not Applicable to Private
Foundation Terminations Under § 507
or Changes of Status Pursuant to
Examination

These procedures do not apply to a
private foundation seeking to terminate its

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status under § 507. These procedures also
do not apply to the examination of an
organization which results in changes to
its foundation status.

### SECTION 11. EFFECT ON OTHER REVENUE PROCEDURES

Rev. Proc. 2013-10 is superseded.

### SECTION 12. EFFECTIVE DATE

This revenue procedure is effective
January 6, 2014.

## SECTION 13. PAPERWORK REDUCTION ACT

The collections of information con-
tained in this revenue procedure have
been reviewed and approved by the Office
of Management and Budget in accordance
with the Paperwork Reduction Act (44
U.S.C. § 3507) under control number
1545-1520.

An agency may not conduct or spon-
sor, and a person is not required to re-
spond to, a collection of information un-
less the collection of information displays
a valid OMB control number.

The collections of information in this
revenue procedure are in sections 7.02 and
8.02. This information is required to eval-
uate and process the request for a letter
ruling or determination letter. The collec-
tions of information are required to obtain
a letter ruling or determination letter. The
likely respondents are tax-exempt organi-
zations.

## DRAFTING INFORMATION

The principal author of this revenue
procedure is Mr. Dave Rifkin of the Ex-
empt Organizations, Tax Exempt and
Government Entities Division. For further
information about this revenue procedure,
contact Customer Account Services at
877-829-5500. Dave Rifkin can be
reached by e-mail at tege.eo@irs.gov.
Please include "Question about Rev. Proc.
2014-10" in the subject line.

26 CFR 601.201: Rulings and determination letters.
(Also: Part I, sections 25, 103, 143, 1.25-4T,
1.103-1, 64.1034-2)

### Rev. Proc. 2014-14

#### SECTION 1. PURPOSE

This revenue procedure provides issu-
ers of qualified mortgage bonds, as de-
fined in section 143(a) of the Internal Rev-
enue Code (the Code), and issuers of
mortgage credit certificates, as defined in
section 25(c), with a list of qualified cen-
sus tracts for each state and the District of
Columbia. It modifies and supersedes
Rev. Proc. 2003-49, 2003-29 I.R.B. 89.

#### SECTION 2. BACKGROUND

01\. Section 103(a) of the Code pro-
vides that, except as provided in section
103(b), gross income does not include in-
terest on any state or local bond. Section
103(b)(1) provides that section 103(a)
shall not apply to any private activity
bond that is not a "qualified bond" within
the meaning of section 141. Section

141(e) provides that the term "qualified
bond" includes any private activity bond
if that bond: (1) is a qualified mortgage
bond; (2) meets the volume cap require-
ments under section 146; and (3) meets
the applicable requirements under section
147.

02\. Section 143(a)(1) of the Code pro-
vides that the term "qualified mortgage
bond" means a bond which is issued as
part of a "qualified mortgage issue". Sec-
tion 143(a)(2)(A) provides that the term
"qualified mortgage issue" means an issue
by a state or political subdivision thereof
of one or more bonds but only if: (i) all
proceeds of the issue (exclusive of issu-
ance costs and a reasonably required re-
serve) are to be used to finance owner
occupied residences; (ii) the issue meets
the requirements of subsections (c), (d),
(e), (f), (g), (h), (i), and (m)(7); (iii) the
issue does not meet the private business
tests of paragraphs (1) and (2) of section
141(b); and (iv) with respect to amounts
received more than 10 years after the date
of issuance, repayments of $250,000 or
more of principal on financing provided
by the issue are used not later than the
close of the first semi-annual period be-
ginning after the date the prepayment (or

complete repayment) is received to re-
deem bonds that are part of the issue.

03\. An issue of bonds meets the re-
quirements of subsection (h) of section
143 of the Code only if at least 20 percent
of the proceeds of the issue is made avail-
able for owner financing of "targeted area
residences" for at least 1 year after the
date on which owner financing is first
made available with respect to targeted
area residences. Subsection (h)(2) pro-
vides, however, that the amount available
need not exceed 40 percent of the average
annual aggregate principal amount of
mortgages executed during the immedi-
ately preceding 3 calendar years for
single-family, owner-occupied residences
located in targeted areas within the juris-
diction of the issuing authority.

.04 Targeted area residences are de-
fined in section 143(j)(1)(A) to include
residences in a qualified census tract. A
"qualified census tract", according to sec-
tion 143(j)(2)(A), is a census tract in
which 70 percent or more of the families
have income that is 80 percent or less of
the statewide median family income. Sec-
tion 143(j)(2)(B) of the Code provides
that the determination that a census tract is
a "qualified census tract" must be based
on the most recent decennial census for
which data are available. The last list of
qualified census tracts, published in Rev.
Proc. 2003-49, 2003-29 I.R.B. 89, was
based on the 2000 Census.

.05 Section 6a.103A-2(b)(4)(ii) of the
Temporary Income Tax Regulations pro-
vides that, with respect to any particular
bond issue, the determination that a cen-
sus tract is a "qualified census tract" may
be based upon the decennial census data
available 3 months prior to the date of
issuance and shall not be affected by of-
ficial changes to the data during or after
that 3-month period.

.06 Section 143(k)(2)(A) of the Code
provides that the term "statistical area"
means (i) a metropolitan statistical area
("MSA"), and (ii) any county (or the por-
tion thereof) that is not within an MSA.

.07 An MSA is currently defined as an
area containing at least one urbanized area
with a population of at least 50,000, plus
adjacent territory having a high degree of
social and economic integration with the
core as measured through commuting ties.
See Office of Management and Budget

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("OMB"), Standards for Defining Metro-
politan and Micropolitan Statistical Areas;
Notice, 75 FR 37,245 (June 28, 2010);
OMB Bulletin No. 10-02 (December 01,
2009).

.08 A state or local government may
elect to exchange all or part of its qualified
mortgage bond authority for authority to
issue mortgage credit certificates. In gen-
eral, the recipient of a mortgage credit
certificate may claim a federal income tax
credit equal to the product of the certifi-
cate credit rate and the interest paid or
accrued during the tax year on the remain-
ing principal of the certified indebtedness
amount. Section 25(c)(2)(A)(iii)(V) of the
Code provides that the indebtedness cer-
tified by mortgage credit certificates must
meet the requirements of section 143(h)
concerning the portion of loans to be
placed in targeted areas.

.09 The list of qualified census tracts is
developed by HUD for publication by the
Service. HUD's determination is based
upon decennial census data received by
HUD from the Bureau of the Census.

#### SECTION 3. APPLICATION

The qualified census tracts for each
state and the District of Columbia as listed
below are based on the 2010 Census. In
2010, the Bureau of the Census provided
data for all areas, not just the MSAs. Thus,
the list of qualified census tracts includes
tracts in Block Numbering Areas (BNA)
in nonmetropolitan counties as well as
tracts in MSAs.

State, County, 2010 Tract #

Alabama, Butler County, Census Tract
9529

Alabama, Butler County, Census Tract
9531

Alabama, Calhoun County, Census Tract
3

Alabama, Calhoun County, Census Tract
5

Alabama, Calhoun County, Census Tract
8

Alabama, Chambers County, Census
Tract 9544

Alabama, Choctaw County, Census Tract
9567

Alabama, Colbert County, Census Tract
203

Alabama, Covington County, Census
Tract 9621

Alabama, Dallas County, Census Tract
9564

Alabama, Dallas County, Census Tract
9565

Alabama, Dallas County, Census Tract
9569

Alabama, Dallas County, Census Tract
9570

Alabama, Etowah County, Census Tract 2
Alabama, Etowah County, Census Tract 3
Alabama, Etowah County, Census Tract 6
Alabama, Etowah County, Census Tract 7

Alabama, Etowah County, Census Tract 8
Alabama, Etowah County, Census Tract 9

Alabama, Etowah County, Census Tract
13

Alabama, Etowah County, Census Tract
112

Alabama, Houston County, Census Tract
406

Alabama, Houston County, Census Tract
412

Alabama, Jefferson County, Census Tract
3
Alabama, Jefferson County, Census Tract
5

Alabama, Jefferson County, Census Tract
7
Alabama, Jefferson County, Census Tract
8

Alabama, Jefferson County, Census Tract
15

Alabama, Jefferson County, Census Tract
16

Alabama, Jefferson County, Census Tract
19.02

Alabama, Jefferson County, Census Tract
20

Alabama, Jefferson County, Census Tract
24

Alabama, Jefferson County, Census Tract
29

Alabama, Jefferson County, Census Tract
30.02

Alabama, Jefferson County, Census Tract
32

Alabama, Jefferson County, Census Tract
35

Alabama, Jefferson County, Census Tract

39
Alabama, Jefferson County, Census Tract
40

Alabama, Jefferson County, Census Tract
45

Alabama, Jefferson County, Census Tract
51.04

Alabama, Jefferson County, Census Tract

57.02

Alabama, Jefferson County, Census Tract
102

Alabama, Jefferson County, Census Tract
110.02

Alabama, Jefferson County, Census Tract
138.01

Alabama, Lauderdale County, Census

Tract 107

Alabama, Lee County, Census Tract

406.03

Alabama, Lee County, Census Tract 408
Alabama, Lowndes County, Census Tract
7811

Alabama, Macon County, Census Tract
2323

Alabama, Madison County, Census Tract
12

Alabama, Madison County, Census Tract
13.01

Alabama, Madison County, Census Tract
21

Alabama, Madison County, Census Tract
25.01

Alabama, Madison County, Census Tract
25.02

Alabama, Marengo County, Census Tract
9732

Alabama, Mobile County, Census Tract
4.01

Alabama, Mobile County, Census Tract
4.02

Alabama, Mobile County, Census Tract 5

Alabama, Mobile County, Census Tract 6
Alabama, Mobile County, Census Tract
12

Alabama, Mobile County, Census Tract
13.02

Alabama, Mobile County, Census Tract
14

Alabama, Mobile County, Census Tract
15.01

Alabama, Mobile County, Census Tract

15.02

Alabama, Mobile County, Census Tract
23.01

Alabama, Mobile County, Census Tract
27
Alabama, Mobile County, Census Tract

32.05

Alabama, Mobile County, Census Tract
36.02

Alabama, Mobile County, Census Tract
39.01

Alabama, Mobile County, Census Tract

40

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Alabama, Mobile County, Census

Tract

Alabama, Tuscaloosa

County,

Census

Arizona,

La Paz County, Census

Tract

41

Tract 117.03

201

Alabama, Mobile County, Census

Tract

Alabama, Tuscaloosa

County,

Census

Arizona,

La Paz County, Census

Tract

48

Tract 118

9403

Alabama, Mobile County, Census

Tract

Alabama, Tuscaloosa

County,

Census

Arizona,

Maricopa County, Census

Tract

75

Tract 119.02

608.01

Alabama, Mobile County, Census

Tract

Alabama, Tuscaloosa

County,

Census

Arizona,

Maricopa County, Census

Tract

76

Tract 128

614.01

Alabama, Mobile County, Census

Tract

Alabama, Wilcox County,

Census

Tract

Arizona,

Maricopa County, Census

Tract

77

347

716

Alabama, Montgomery County,

Census

Alaska, Anchorage

Municipality,

Census

Arizona,

Maricopa County, Census

Tract

Tract 1

Tract 5

822.09

Alabama, Montgomery County,

Census

Alaska, Anchorage

Municipality,

Census

Arizona,

Maricopa County, Census

Tract

Tract 2

Tract 6

926

Alabama, Montgomery County,

Census

Alaska, Anchorage

Municipality,

Census

Arizona,

Maricopa County, Census

Tract

Tract 3

Tract 9.01

928.02

Alabama, Montgomery County,

Census

Alaska, Bethel Census

Area, Census

Tract

Arizona,

Maricopa County, Census

Tract

Tract 6

1

929

Alabama, Montgomery County,

Census

Alaska, Fairbanks North

Star

Borough,

Arizona,

Maricopa County, Census

Tract

Tract 7

Census Tract 1

931.04

Alabama, Montgomery County,

Census

Alaska, Fairbanks North

Star

Borough,

Arizona,

Maricopa County, Census

Tract

Tract 10

Census Tract 3

931.05

Alabama, Montgomery County,

Census

Alaska, Kenai Peninsula

Borough,

Census

Arizona,

Maricopa County, Census

Tract

Tract 11

Tract 1

1033.04

Alabama, Montgomery County,

Census

Alaska, Nome Census

Area, Census

Tract

Arizona,

Maricopa County, Census

Tract

Tract 12

1

1033.05

Alabama, Montgomery County,

Census

Alaska, Prince of

Wales-Hyder

Census

Arizona,

Maricopa County, Census

Tract

Tract 16

Area, Census Tract 3

1033.06

Alabama, Montgomery County,

Census

Alaska, Wade Hampton

Census

Area,

Arizona,

Maricopa County, Census

Tract

Tract 22.01

Alabama, Montgomery County,

Census

Census Tract 1

1044.01

Tract 22.02

Alaska, Yukon-Koyukuk

Census

Area,

Arizona,

Maricopa County, Census

Tract

Alabama, Montgomery County,

Census

Census Tract 1

1045.02

Tract 30

Alaska, Yukon-Koyukuk

Census

Area,

Arizona,

Maricopa County, Census

Tract

Alabama, Montgomery County,

Census

Census Tract 3

1055.01

Tract 56.03

Arizona, Apache County,

Census

Tract

Arizona,

Maricopa County, Census

Tract

Alabama, Morgan County, Census

Tract 6

9426

1055.02

Alabama, Perry County, Census

Tract

Arizona, Apache County,

Census

Tract

Arizona,

Maricopa County, Census

Tract

6871

9427

1055.03

Alabama, Russell County, Census

Tract

Arizona, Apache County,

Census

Tract

Arizona,

Maricopa County, Census

Tract

302

9441

1060.01

Alabama, Russell County, Census

Tract

Arizona, Apache County,

Census

Tract

Arizona,

Maricopa County, Census

Tract

303

9443

1068.01

Alabama, Russell County, Census

Tract

Arizona, Apache

County, Census

Tract

Arizona,

Maricopa County, Census

Tract

307

9450.02

1072.01

Alabama, Russell County, Census

Tract

Arizona, Apache

County, Census

Tract

Arizona,

Maricopa County, Census

Tract

308

9451

1090.01

Alabama, Sumter County, Census

Tract

Arizona, Cochise

County, Census

Tract

Arizona,

Maricopa County, Census

Tract

115

9.01

1090.02

Alabama, Talladega County, Census Tract

Arizona, Coconino

County, Census

Tract

Arizona,

Maricopa County, Census

Tract

106

10

1092

Alabama, Talladega County, Census

Tract

Arizona, Coconino

County, Census

Tract

Arizona,

Maricopa County, Census

Tract

107

9450

1093

Alabama, Tuscaloosa County,

Census

Arizona, Gila County,

Census

Tract 8

Arizona,

Maricopa County, Census

Tract

Tract 112

Arizona, Gila County,

Census Tract

9402

1097.01

Alabama, Tuscaloosa County,

Census

Arizona, Graham

County, Census

Tract

Arizona,

Maricopa County, Census

Tract

Tract 117.01

9405

1101

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Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Navajo

County,

Census

Tract

1112.02

1146

9400.11

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Navajo

County,

Census

Tract

1112.04

1147.03

9400.12

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Navajo

County,

Census

Tract

1116.01

1148

9400.14

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Navajo

County,

Census

Tract

1116.02

1149

9400.15

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Navajo

County,

Census

Tract

1121

1152

9403.01

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Navajo

County,

Census

Tract

1123.01

1153

9424

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Pima

County,

Census Tract

1

1123.02

1154

Arizona,

Pima

County,

Census Tract

9

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Pima

County,

Census Tract

10

1125.07

1158.01

Arizona,

Pima

County,

Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

13.02

1125.09

1158.02

Arizona,

Pima

County,

Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

13.03

1125.12

1161

Arizona,

Pima

County,

Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

13.04

1126.01

1168

Arizona,

Pima

County,

Census Tract

14

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Pima

County,

Census Tract

21

1126.02

1169

Arizona,

Pima

County,

Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

22.02

1129

1172

Arizona,

Pima

County,

Census Tract

23

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Pima

County,

Census

Tract

1132.01

1173

25.03 Arizona,

Pima

County,

Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

26.03

1132.02

3188

Arizona,

Pima

County,

Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

26.04

1132.03

3191.01

Arizona,

Pima

County,

Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

35.01

1133

3191.03

Arizona,

Pima

County,

Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

35.03

1135.01

3191.04

Arizona,

Pima

County,

Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

37.02

1135.02

4213.04

Arizona,

Pima

County,

Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

37.06

1136.01

4214

Arizona,

Pima

County,

Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

38.01

1136.02

4221.06

Arizona,

Pima

County,

Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

38.02

1138.01

4221.07

Arizona,

Pima

County,

Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

39.02

1139

5228

Arizona,

Pima

County,

Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

41.15

1142

6191

Arizona,

Pima

County,

Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Maricopa County, Census

Tract

45.10

1143.01

7233.05

Arizona,

Pima

County,

Census

Tract

Arizona,

Maricopa County, Census

Tract

Arizona,

Mohave County, Census

Tract

45.13

1143.02

9507.03

Arizona,

Pima

County,

Census Tract

9407

Arizona,

Maricopa County, Census

Tract

Arizona,

Mohave County, Census

Tract

Arizona,

Pima

County,

Census Tract

9408

1144.02

9507.06

Arizona,

Pima

County,

Census Tract

9409

Arizona,

Maricopa County, Census

Tract

Arizona,

Navajo County, Census

Tract

Arizona,

Pinal

County,

Census Tract

15

1145

9400.10

Arizona,

Pinal

County,

Census Tract

9412

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Arizona, Santa

Cruz County,

Census

Arkansas, Jefferson County, Census Tract

California,

Alameda

County,

Census

Tract 9661.03

14.01

Tract 4062.01

Arizona, Santa

Cruz County,

Census

Arkansas, Miller County, Census

Tract

California,

Alameda

County,

Census

Tract 9663.02

206

Tract 4062.02

Arizona, Santa

Cruz County,

Census

Arkansas, Mississippi County,

Census

California,

Alameda

County,

Census

Tract 9664.01

Tract 103

Tract 4063

Arizona, Santa

Cruz County,

Census

Arkansas, Poinsett County, Census

Tract

California,

Alameda

County,

Census

Tract 9664.02

4903

Tract 4072

Arizona, Yavapai

County, Census

Tract 9

Arkansas, Pulaski County, Census

Tract 2

California,

Alameda

County,

Census

Arizona, Yuma

County, Census

Tract

Arkansas, Pulaski County, Census

Tract

Tract 4074

3.01

28

California,

Alameda

County,

Census

Arizona, Yuma

County, Census

Tract

Arkansas, Pulaski County, Census

Tract

Tract 4075

3.02

30.01

California,

Alameda

County,

Census

Arizona, Yuma

County, Census

Tract

Arkansas, Pulaski County, Census

Tract

Tract 4076

4.04

30.02

California,

Alameda

County,

Census

Arizona, Yuma

County, Census

Tract 7

Arkansas, Pulaski County, Census

Tract

Tract 4084

Arizona, Yuma

County, Census

Tract

41.08

California,

Alameda

County,

Census

109.14

Arkansas, Pulaski County, Census

Tract

Tract 4085

Arizona, Yuma

County, Census

Tract

45

California,

Alameda

County,

Census

114.03

Arkansas, Pulaski County, Census

Tract

Tract 4087

Arizona, Yuma

County, Census

Tract

46

California,

Alameda

County,

Census

114.05

Arkansas, Sebastian County, Census

Tract

Tract 4088

Arizona, Yuma

County, Census

Tract

4

California,

Alameda

County,

Census

115.01

Arkansas, Union County, Census

Tract

Tract 4089

Arizona, Yuma

County, Census

Tract

9509

California,

Alameda

County,

Census

115.04

Arkansas, Union County, Census

Tract

Tract 4092

Arizona, Yuma

County, Census

Tract 116

9510

California,

Alameda

County,

Census

Arizona, Yuma

County, Census

Tract 121

Arkansas, Washington County,

Census

Tract 4096

Arizona, Yuma

County, Census

Tract

Tract 107.01

California,

Alameda

County,

Census

Arkansas, Yell County, Census

Tract

Tract 4097

9800.06

9523.01

California,

Alameda

County,

Census

Arkansas,

Columbia County,

Census

Tract 4105

Tract 9505

California, Alameda County,

Census

Tract 4013

California,

Alameda

County,

Census

Arkansas,

Craighead County,

Census

California, Alameda County, Census

Tract 4204

Tract 6.02

Tract 4015

California,

Alameda

County,

Census

Arkansas, Crawford

County, Census

Tract

California, Alameda County, Census

Tract 4228

205.01

Tract 4018

California,

Alameda

County,

Census

Arkansas,

Crittenden County,

Census

California, Alameda County,

Census

Tract 4229

Tract 301.01

Tract 4024

California,

Alameda

County,

Census

Arkansas,

Crittenden County,

Census

California, Alameda County,

Census

Tract 4377.02

Tract 301.02

Tract 4025

California,

Butte County,

Census

Tract 3

Arkansas,

Crittenden County,

Census

California, Alameda County,

Census

California,

Butte County,

Census

Tract

Tract 303.02

Tract 4028

6.04

Arkansas,

Crittenden County,

Census

California, Alameda County,

Census

California,

Butte County,

Census

Tract 10

Tract 305.02

Tract 4029

California,

Butte County,

Census

Tract 13

Arkansas,

Crittenden County,

Census

California, Alameda County,

Census

California,

Butte County,

Census

Tract 25

Tract 312

Tract 4030

California,

Butte County,

Census

Tract 28

Arkansas, Desha

County, Census

Tract

California, Alameda County,

Census

California,

Butte County,

Census

Tract

9503

Tract 4035.01

30.01

Arkansas, Garland

County, Census

Tract

California, Alameda County,

Census

California,

Butte County,

Census

Tract

107

Tract 4053.02

30.02

Arkansas, Garland

County, Census

Tract

California, Alameda County,

Census

California,

Calaveras

County,

Census

114

Tract 4058

Tract 5.04

Arkansas, Garland

County, Census

Tract

California, Alameda County, Census

California,

Contra Costa

County,

Census

115

Tract 4059.01

Tract 3072.02

Arkansas, Jefferson

County, Census

Tract

California, Alameda County,

Census

California,

Contra Costa

County,

Census

12

Tract 4060

Tract 3361.01

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California, Contra Costa County, Census
Tract 3361.02

California, Contra Costa County, Census
Tract 3362.02

California, Contra Costa County, Census
Tract 3760

California, Contra Costa County, Census
Tract 3790

California, Del Norte County, Census

Tract 1.01

California, Del Norte County, Census

Tract 1.04

California, El Dorado County, Census
Tract 304.02

California, Fresno County, Census Tract 1
California, Fresno County, Census Tract 2
California, Fresno County, Census Tract 3

California, Fresno County, Census Tract 4
California, Fresno County, Census Tract
5.01

California, Fresno County, Census Tract
5.02

California, Fresno County, Census Tract 6
California, Fresno County, Census Tract 7
California, Fresno County, Census Tract 8
California, Fresno County, Census Tract
9.01

California, Fresno County, Census Tract
9.02

California, Fresno County, Census Tract
10

California, Fresno County, Census Tract
11

California, Fresno County, Census Tract
12.02

California, Fresno County, Census Tract
13.01

California, Fresno County, Census Tract
13.03

California, Fresno County, Census Tract
13.04

California, Fresno County, Census Tract
14.11
California, Fresno County, Census Tract
15

California, Fresno County, Census Tract
20

California, Fresno County, Census Tract
23

California, Fresno County, Census Tract
24

California, Fresno County, Census Tract
25.01

California, Fresno County, Census Tract
25.02

California, Fresno County, Census Tract
26.01

California, Fresno County, Census Tract
26.02

California, Fresno County, Census Tract
27.01

California, Fresno County, Census Tract
27.02

California, Fresno County, Census Tract
28
California, Fresno County, Census Tract
29.03

California, Fresno County, Census Tract
30.03

California, Fresno County, Census Tract
32.02
California, Fresno County, Census Tract
33.02

California, Fresno County, Census Tract
42.05

California, Fresno County, Census Tract
47.04

California, Fresno County, Census Tract
48.01

California, Fresno County, Census Tract
48.02

California, Fresno County, Census Tract
49.01

California, Fresno County, Census Tract
52.02

California, Fresno County, Census Tract
54.03

California, Fresno County, Census Tract
56.07

California, Fresno County, Census Tract
62.01
California, Fresno County, Census Tract
62.02

California, Fresno County, Census Tract
65.01

California, Fresno County, Census Tract
65.02

California, Fresno County, Census Tract
66.02

California, Fresno County, Census Tract
71
California, Fresno County, Census Tract
78.01

California, Fresno County, Census Tract
78.02

California, Fresno County, Census Tract
82
California, Fresno County, Census Tract
83.01

California, Fresno County, Census Tract
83.02

California, Fresno County, Census Tract
84.01

California, Fresno County, Census Tract
84.02

California, Humboldt County, Census
Tract 9400

California, Imperial County, Census Tract
101.01

California, Imperial County, Census Tract
101.02

California, Imperial County, Census Tract
102

California, Imperial County, Census Tract
104

California, Imperial County, Census Tract
112.02

California, Imperial County, Census Tract
114

California, Imperial County, Census Tract
115
California, Imperial County, Census Tract
116

California, Imperial County, Census Tract
120.01
California, Imperial County, Census Tract
121

California, Imperial County, Census Tract
124

California, Imperial County, Census Tract
9400

California, Kern County, Census Tract 2

California, Kern County, Census Tract 3

California, Kern County, Census Tract 4

California, Kern County, Census Tract 6
California, Kern County, Census Tract
11.01

California, Kern County, Census Tract
11.03

California, Kern County, Census Tract
12.02

California, Kern County, Census Tract 13

California, Kern County, Census Tract 14

California, Kern County, Census Tract 15
California, Kern County, Census Tract
19.02

California, Kern County, Census Tract 20

California, Kern County, Census Tract 21

California, Kern County, Census Tract 22
California, Kern County, Census Tract
23.01

California, Kern County, Census Tract
23.02

California, Kern County, Census Tract 25
California, Kern County, Census Tract 26

California, Kern County, Census Tract
28.12

California, Kern County, Census Tract
28.13

California, Kern County, Census Tract 30

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California, 31.03

Kern County, Census

Tract

California, Los Angeles County, Census Tract 1045

California, Los Angeles County, Census Tract 1232.06

California, 31.21

Kern

County, Census

Tract

California, Los Angeles County, Census Tract 1046.20

California, Los Angeles County, Census Tract 1233.04

California, 31.22

Kern

County, Census

Tract

California, Los Angeles County, Census Tract 1047.01

California, Los Angeles County, Census Tract 1234.20

California,

Kern County, Census

Tract 34

California, Los Angeles County, Census

California, Los Angeles County, Census Tract 1235.20

California,

Kern County, Census Tract 39

Tract 1048.22

California,

Kern

County, Census

Tract

California, Los Angeles County, Census Tract 1064.07

California, Los Angeles County, Census Tract 1242.04

41.02

California, 44.02

Kern

County, Census

Tract

California, Los Angeles County, Census Tract 1064.08

California, Los Angeles County, Census Tract 1271.04

California,

Kern

County, Census Tract 45

California, Los Angeles County, Census Tract 1174.05

California, Los Angeles County, Census Tract 1272.20

California,

Kern

County, Census

Tract

47.02

California, Los Angeles County, Census

California, Los Angeles County, Census

California,

Kern County, Census

Tract 48

Tract 1174.07

Tract 1274

California, 49.01

Kern

County, Census

Tract

California, Los Angeles County, Census Tract 1174.08

California, Los Angeles County, Census Tract 1275.20

California, 50.03

Kern

County, Census Tract

California, Los Angeles County, Census Tract 1175.20

California, Los Angeles County, Census Tract 1278.05

California,

Kern County, Census

Tract 53

California, Los Angeles County, Census

California, Los Angeles County, Census

California,

Kern

County, Census

Tract 59

Tract 1193.20

Tract 1282.10

California, 62.01

Kern

County, Census

Tract

California, Los Angeles County, Census Tract 1193.40

California, Los Angeles County, Census Tract 1283.02

California, 62.02

Kern

County, Census

Tract

California, Los Angeles County, Census Tract 1193.42

California, Los Angeles County, Census Tract 1283.03

California, 63.01

Kern County, Census

Tract

California, Los Angeles County, Census Tract 1200.20

California, Los Angeles County, Census Tract 1343.05

California, 63.03

Kern

County, Census

Tract

California, Los Angeles County, Census

California, Los Angeles County, Census

California,

Kern

County, Census

Tract

Tract 1200.30

Tract 1345.20

63.04

California, Los Angeles County, Census

California, Los Angeles County, Census

California,

Kern

County, Census

Tract

Tract 1201.03

Tract 1345.21

64.01

California, Los Angeles County, Census

California, Los Angeles County, Census

California,

Kern

County, Census

Tract

Tract 1201.04

Tract 1345.22

64.03

California, Los Angeles County, Census

California, Los Angeles County, Census

California,

Kern

County, Census

Tract

Tract 1201.06

Tract 1836.20

64.04

California, Los Angeles County, Census

California, Los Angeles County, Census

California,

Kings

County, Census

Tract 9

Tract 1201.07

Tract 1838.10

California, 10.02

Kings County, Census Tract

California, Los Angeles County, Census Tract 1201.08

California, Los Angeles County, Census Tract 1892.01

California, 11

Kings County, Census Tract

California, Los Angeles County, Census Tract 1212.22

California, Los Angeles County, Census Tract 1902.01

California, 14.01

Kings County, Census Tract

California, Los Angeles County, Census Tract 1218.01

California, Los Angeles County, Census Tract 1902.02

California, 14.02

Kings County, Census Tract

California, Los Angeles County, Census Tract 1221.22

California, Los Angeles County, Census Tract 1904.02

California, 15

Kings County, Census Tract

California, Los Angeles County, Census Tract 1224.10

California, Los Angeles County, Census Tract 1905.10

California, 17.01

Kings County, Census Tract

California, Los Angeles County, Census Tract 1230.10

California, Los Angeles County, Census Tract 1905.20

California, 5.02

Lake County, Census Tract

California, Los Angeles County, Census Tract 1232.03

California, Los Angeles County, Census Tract 1908.01

California, 7.01

Lake

County, Census

Tract

California, Los Angeles County, Census Tract 1232.04

California, Los Angeles County, Census Tract 1908.02

California, 8.02

Lake County, Census Tract

California, Los Angeles County, Census Tract 1232.05

California, Los Angeles County, Census Tract 1909.02

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California, Los Angeles County, Census
Tract 1910

California, Los Angeles County, Census
Tract 1911.10

California, Los Angeles County, Census
Tract 1912.03
California, Los Angeles County, Census
Tract 1914.10

California, Los Angeles County, Census
Tract 1914.20
California, Los Angeles County, Census
Tract 1915

California, Los Angeles County, Census
Tract 1917.10

California, Los Angeles County, Census
Tract 1917.20

California, Los Angeles County, Census
Tract 1918.10

California, Los Angeles County, Census
Tract 1918.20

California, Los Angeles County, Census
Tract 1925.20

California, Los Angeles County, Census
Tract 1926.10

California, Los Angeles County, Census
Tract 1926.20

California, Los Angeles County, Census
Tract 1927

California, Los Angeles County, Census
Tract 1957.10

California, Los Angeles County, Census
Tract 1957.20

California, Los Angeles County, Census
Tract 1958.02

California, Los Angeles County, Census
Tract 1959.01

California, Los Angeles County, Census
Tract 1972

California, Los Angeles County, Census
Tract 1977

California, Los Angeles County, Census
Tract 2071.03

California, Los Angeles County, Census
Tract 2073.01

California, Los Angeles County, Census
Tract 2075.02

California, Los Angeles County, Census
Tract 2080

California, Los Angeles County, Census
Tract 2083.02

California, Los Angeles County, Census
Tract 2084.01

California, Los Angeles County, Census
Tract 2085.02

California, Los Angeles County, Census
Tract 2086.20

California, Los Angeles County, Census
Tract 2087.10

California, Los Angeles County, Census
Tract 2087.20

California, Los Angeles County, Census
Tract 2088.01

California, Los Angeles County, Census
Tract 2088.02
California, Los Angeles County, Census
Tract 2089.02
California, Los Angeles County, Census
Tract 2089.03
California, Los Angeles County, Census
Tract 2089.04

California, Los Angeles County, Census
Tract 2091.02
California, Los Angeles County, Census
Tract 2091.03

California, Los Angeles County, Census
Tract 2091.04

California, Los Angeles County, Census
Tract 2092
California, Los Angeles County, Census
Tract 2093
California, Los Angeles County, Census
Tract 2094.01
California, Los Angeles County, Census
Tract 2094.02

California, Los Angeles County, Census
Tract 2094.03
California, Los Angeles County, Census
Tract 2095.10

California, Los Angeles County, Census
Tract 2095.20

California, Los Angeles County, Census
Tract 2098.10

California, Los Angeles County, Census
Tract 2098.20
California, Los Angeles County, Census
Tract 2100.10

California, Los Angeles County, Census
Tract 1990

California, Los Angeles County, Census
Tract 1991.20

California, Los Angeles County, Census
Tract 1992.01

California, Los Angeles County, Census
Tract 1994

California, Los Angeles County, Census
Tract 1997

California, Los Angeles County, Census
Tract 1999

California, Los Angeles County, Census
Tract 2015.03

California, Los Angeles County, Census
Tract 2031

California, Los Angeles County, Census
Tract 2036
California, Los Angeles County, Census
Tract 2037.10

California, Los Angeles County, Census
Tract 2037.20
California, Los Angeles County, Census
Tract 2042
California, Los Angeles County, Census
Tract 2043
California, Los Angeles County, Census
Tract 2044.20

California, Los Angeles County, Census
Tract 2046
California, Los Angeles County, Census
Tract 2047

California, Los Angeles County, Census
Tract 2048.10

California, Los Angeles County, Census
Tract 2049.10
California, Los Angeles County, Census
Tract 2051.10
California, Los Angeles County, Census
Tract 2051.20
California, Los Angeles County, Census
Tract 2060.10

California, Los Angeles County, Census
Tract 2060.32
California, Los Angeles County, Census
Tract 2060.50

California, Los Angeles County, Census
Tract 2062

California, Los Angeles County, Census
Tract 2063
California, Los Angeles County, Census
Tract 2071.01

California, Los Angeles County, Census
Tract 2071.02

California, Los Angeles County, Census
Tract 2112.01

California, Los Angeles County, Census
Tract 2112.02

California, Los Angeles County, Census
Tract 2113.10
California, Los Angeles County, Census
Tract 2113.20
California, Los Angeles County, Census
Tract 2114.10

California, Los Angeles County, Census
Tract 2118.02
California, Los Angeles County, Census
Tract 2118.04

California, Los Angeles County, Census
Tract 2119.10

California, Los Angeles County, Census
Tract 2119.21

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California, Los Angeles County,

Census

California, Los Angeles County, Census

California, Los Angeles County, Census Tract 2270.10

Tract 2119.22

Tract 2211.20

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2212.20

California, Los Angeles County, Census Tract 2270.20

Tract 2122.02

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2213.02

California, Los Angeles County, Census Tract 2281

Tract 2122.03

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2213.03

California, Los Angeles County, Census Tract 2282.10

Tract 2122.04

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2213.04

California, Los Angeles County, Census Tract 2282.20

Tract 2123.03

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2214.01

California, Los Angeles County, Census Tract 2283.10

Tract 2123.04

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2214.02

California, Los Angeles County, Census Tract 2283.20

Tract 2123.05

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2215

California, Los Angeles County, Census Tract 2284.10

Tract 2123.06

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2216.02

California, Los Angeles County, Census Tract 2284.20

Tract 2124.10

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2217.10

California, Los Angeles County, Census Tract 2285

Tract 2124.20

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2218.10

California, Los Angeles County, Census Tract 2286

Tract 2125.01

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2218.20

California, Los Angeles County, Census Tract 2287.20

Tract 2125.02

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2219

California, Los Angeles County, Census Tract 2288

Tract 2126.20

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2220.01

California, Los Angeles County, Census Tract 2289

Tract 2132.01

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2226

California, Los Angeles County, Census Tract 2291

Tract 2132.02

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2227

California, Los Angeles County, Census Tract 2292

Tract 2133.10

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2240.10

California, Los Angeles County, Census Tract 2293

Tract 2133.20

California, Los Angeles County,

Census

California, Los Angeles County, Census

California, Los Angeles County, Census

Tract 2134.01

Tract 2240.20

Tract 2294.10

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2242

California, Los Angeles County, Census Tract 2294.20

Tract 2181.10

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2243.20

California, Los Angeles County, Census Tract 2311

Tract 2181.20

California, Los Angeles County,

Census

California, Los Angeles County, Census

California, Los Angeles County, Census Tract 2312.10

Tract 2182.10

Tract 2244.20

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2246

California, Los Angeles County, Census Tract 2312.20

Tract 2187.02

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2247

California, Los Angeles County, Census Tract 2313

Tract 2189

California, Los Angeles County,

Census

California, Los Angeles County, Census

California, Los Angeles County, Census

Tract 2190.10

Tract 2260.01

Tract 2314

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2260.02

California, Los Angeles County, Census Tract 2317.10

Tract 2193

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2264.10

California, Los Angeles County, Census Tract 2317.20

Tract 2197

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2264.20

California, Los Angeles County, Census Tract 2318

Tract 2199.01

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2267

California, Los Angeles County, Census Tract 2319

Tract 2211.10

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California, Los Angeles County, Tract 2321.10

Census

California, Los Angeles County, Tract 2395.01

Census

California, Los Angeles County, Census Tract 2911.20

California, Los Angeles County, Tract 2321.20

Census

California, Los Angeles County, Tract 2395.02

Census

California, Los Angeles County, Census Tract 2932.02

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2947.01

Tract 2323

Tract 2396.01

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2948.10

Tract 2324

Tract 2396.02

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2948.20

Tract 2325

Tract 2397.01

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2948.30

Tract 2327

Tract 2397.02

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2949

Tract 2328

Tract 2398.01

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2962.10

Tract 2347

Tract 2400.10

California, Los Angeles County, Tract 2349.01

Census

California, Los Angeles County, Tract 2402

Census

California, Los Angeles County, Census Tract 2962.20

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 2971.10

Tract 2349.02

Tract 2403

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 3018.02

Tract 2352.02

Tract 2404.02

California, Los Angeles County, Tract 2361

Census

California, Los Angeles County, Tract 2405

Census

California, Los Angeles County, Census Tract 3023.02

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 3024.01

Tract 2362.02

Tract 2406

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 3025.03

Tract 2362.03

Tract 2407

California, Los Angeles County, Tract 2362.04

Census

California, Los Angeles County, Tract 2408

Census

California, Los Angeles County, Census Tract 3025.04

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 3025.05

Tract 2371.01

Tract 2409

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 3202.01

Tract 2371.02

Tract 2410.01

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 4023.04

Tract 2372.01

Tract 2411.10

California, Los Angeles County,

Census

California, Los Angeles County, Tract 2411.20

Census

California, Los Angeles County, Census Tract 4025.01

Tract 2373

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 4025.02

Tract 2374.01

Tract 2412.01

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 4027.02

Tract 2374.02

Tract 2420

California, Los Angeles County, Tract 2376

Census

California, Los Angeles County, Tract 2421

Census

California, Los Angeles County, Census Tract 4028.01

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 4045.04

Tract 2377.20

Tract 2423

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 4087.24

Tract 2383.10

Tract 2426

California, Los Angeles County, Tract 2383.20

Census

California, Los Angeles County, Tract 2427

Census

California, Los Angeles County, Census Tract 4088

California, Los Angeles County, Tract 2392.01

Census

California, Los Angeles County, Tract 2430

Census

California, Los Angeles County, Census Tract 4328.01

California, Los Angeles County,

Census

California, Los Angeles County, Tract 2431

Census

California, Los Angeles County, Census Tract 4328.02

Tract 2392.02

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California, Los Angeles County, Census Tract 4331.02

Tract 2393.20

Tract 2723.02

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California, Los Angeles County, Census

California, Los Angeles County, Census

California, Los Angeles County, Census

Tract 4333.05

Tract 5331.03

Tract 5357.02

California, Los Angeles County, Census

California, Los Angeles County, Census

California, Los Angeles County, Census

Tract 4334.01

Tract 5331.04

Tract 5360

California, Los Angeles County, Census

California, Los Angeles County, Census

California, Los Angeles County, Census

Tract 4334.02

Tract 5331.05

Tract 5402.02

California, Los Angeles County, Census

California, Los Angeles County, Census Tract 5331.07

California, Los Angeles County, Census Tract 5405.02

Tract 4338.01

California, Los Angeles County, Census

California, Los Angeles County, Census Tract 5332.03

California, Los Angeles County, Census Tract 5406

Tract 4339.01

California, Los Angeles County, Census

California, Los Angeles County, Census

California, Los Angeles County, Census

Tract 4622.01

Tract 5335.03

Tract 5415

California, Los Angeles County, Census

California, Los Angeles County, Census Tract 5336.02

California, Los Angeles County, Census Tract 5416.04

Tract 4623.01

California, Los Angeles County, Census

California, Los Angeles County, Census

California, Los Angeles County, Census

Tract 4803.04

Tract 5337.01

Tract 5416.05

California, Los Angeles County, Census

California, Los Angeles County, Census

California, Los Angeles County, Census

Tract 4817.11

Tract 5338.03

Tract 5421.05

California, Los Angeles County, Census Tract 4825.03

California, Los Angeles County, Census Tract 5338.05

California, Los Angeles County, Census Tract 5425.02

California, Los Angeles County, Census

California, Los Angeles County, Census Tract 5338.06

California, Los Angeles County, Census Tract 5426.01

Tract 5306.02

California, Los Angeles County, Census

California, Los Angeles County, Census

California, Los Angeles County, Census

Tract 5308.01

Tract 5341.02

Tract 5535.03

California, Los Angeles County, Census

California, Los Angeles County, Census Tract 5342.01

California, Los Angeles County, Census Tract 5538.01

Tract 5311.01

California, Los Angeles County, Census

California, Los Angeles County, Census Tract 5342.02

California, Los Angeles County, Census Tract 5702.03

Tract 5312.01

California, Los Angeles County, Census

California, Los Angeles County, Census

California, Los Angeles County, Census

Tract 5312.02

Tract 5342.03

Tract 5703.04

California, Los Angeles County, Census

California, Los Angeles County, Census Tract 5343.02

California, Los Angeles County, Census Tract 5704.03

Tract 5313.02

California, Los Angeles County, Census

California, Los Angeles County, Census Tract 5344.05

California, Los Angeles County, Census Tract 5706.03

Tract 5315.02

California, Los Angeles County, Census

California, Los Angeles County, Census

California, Los Angeles County, Census

Tract 5315.03

Tract 5344.06

Tract 5716

California, Los Angeles County, Census Tract 5315.04

California, Los Angeles County, Census Tract 5348.04

California, Los Angeles County, Census Tract 5717.03

California, Los Angeles County, Census

California, Los Angeles County, Census Tract 5350.02

California, Los Angeles County, Census Tract 5730.02

Tract 5316.02

California, Los Angeles County, Census

California, Los Angeles County, Census

California, Los Angeles County, Census

Tract 5316.04

Tract 5351.01

Tract 5730.04

California, Los Angeles County, Census

California, Los Angeles County, Census

California, Los Angeles County, Census

Tract 5317.02

Tract 5351.02

Tract 5732.01

California, Los Angeles County, Census Tract 5319.01

California, Los Angeles County, Census Tract 5353

California, Los Angeles County, Census Tract 5732.02

California, Los Angeles County, Census

California, Los Angeles County, Census

California, Los Angeles County, Census

Tract 5326.05

Tract 5354

Tract 5733

California, Los Angeles County, Census

California, Los Angeles County, Census Tract 5355.01

California, Los Angeles County, Census Tract 5751.02

Tract 5326.06

California, Los Angeles County, Census

California, Los Angeles County, Census

California, Los Angeles County, Census

Tract 5328

Tract 5355.03

Tract 5752.01

California, Los Angeles County, Census

California, Los Angeles County, Census Tract 5356.03

California, Los Angeles County, Census Tract 5753

Tract 5329

California, Los Angeles County, Census Tract 5330.01

California, Los Angeles County, Census Tract 5356.06

California, Los Angeles County, Census Tract 5754.01

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California, Los Angeles County,

Census

California, Los Angeles County,

Census

California,

Merced County, Census Tract

Tract 5754.02

Tract 9007.04

7.01

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California,

Merced County, Census Tract

Tract 5758.01

Tract 9008.04

8.01

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California,

Merced County, Census Tract

Tract 5758.02

Tract 9008.06

10.03

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California,

Merced County, Census Tract

Tract 5758.03

Tract 9101.01

10.04

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California, Merced County, Census Tract

Tract 5763.02

Tract 9104.02

10.05

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California,

Merced County, Census Tract

Tract 5764.01

Tract 9104.03

13.01

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California,

Merced County, Census Tract

Tract 5764.02

Tract 9105.01

13.02

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California,

Merced County, Census Tract

Tract 5764.03

Tract 9105.02

15.02

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California,

Merced County, Census Tract

Tract 5765.01

Tract 9105.04

15.03

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California,

Merced County, Census Tract

Tract 5765.02

Tract 9106.02

16.01

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California,

Merced County, Census Tract

Tract 5765.03

Tract 9200.11

16.02

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California, Merced County, Census Tract

Tract 5769.03

Tract 9203.36

19.01

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California, Merced County, Census Tract

Tract 6002.01

Tract 9800.08

22.01

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California,

Merced County, Census Tract

Tract 6003.03

Tract 9800.14

24.02

California, Los Angeles County,

Census

California, Los Angeles County,

Census

California,

Monterey County, Census

Tract 6003.04

Tract 9800.15

Tract 5.01

California, Los Angeles County,

Census

California, Madera County, Census

Tract

California,

Monterey County, Census

Tract 6011

3

Tract 6

California, Los Angeles County,

Census

California, Madera County, Census

Tract

California,

Monterey County, Census

Tract 6015.02

4

Tract 7.01

California, Los Angeles County,

Census

California, Madera County, Census

Tract

California,

Monterey County, Census

Tract 6016

5.02

Tract 7.02

California, Los Angeles County,

Census

California, Madera County, Census

Tract

California,

Monterey County, Census

Tract 6017

6.02

Tract 9

California, Los Angeles County,

Census

California, Madera County, Census

Tract

California, Monterey County, Census

Tract 6019

6.03

Tract 13

California, Los Angeles County,

Census

California, Madera County, Census

Tract

California, Monterey County, Census

Tract 6025.05

6.04

Tract 101.01

California, Los Angeles County,

Census

California, Madera County, Census

Tract

California, Orange County, Census Tract

Tract 6025.06

8

117.14

California, Los Angeles County,

Census

California, Madera County, Census

Tract

California, Orange County, Census Tract

Tract 6030.05

9

117.20

California, Los Angeles County,

Census

California, Marin County, Census

Tract

California, Orange County, Census Tract

Tract 6037.04

1122.01

626.26

California, Los Angeles County,

Census

California, Mendocino County,

Census

California,

Orange County, Census Tract

Tract 7011

Tract 101

744.03

California, Los Angeles County,

Census

California, Mendocino County,

Census

California,

Orange County, Census Tract

Tract 9006.02

Tract 105

744.05

California, Los Angeles County,

Census

California, Merced County, Census

Tract

California, Orange County, Census Tract

Tract 9006.07

2.02

745.01

California, Los Angeles County,

Census

California, Merced County, Census

Tract

California, Orange County, Census Tract

Tract 9007.01

5.04

748.05

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California, Orange

County, Census

Tract

California, Riverside Tract 434.05

County,

Census

California,

Sacramento

County, Census

750.02

Tract 19

California, Orange

County, Census

Tract

California, Riverside

County,

Census

California,

Sacramento

County, Census

750.03

Tract 435.03

Tract 20

California, Orange

County, Census

Tract

California, Riverside

County,

Census

California,

Sacramento

County, Census

875.04

Tract 435.05

Tract 21

California, Orange County, Census

Tract

California, Riverside

County,

Census

California,

Sacramento

County, Census

995.09

Tract 435.07

Tract 27

California, Riverside

County,

Census

California, Riverside

County,

Census

California,

Sacramento

County, Census

Tract 304

Tract 436.02

Tract 28

California, Riverside

County,

Census

California, Riverside

County,

Census

California,

Sacramento

County, Census

Tract 305.03

Tract 440

Tract 32.02

California, Riverside

County,

Census

California, Riverside

County,

Census

California,

Sacramento

County, Census

Tract 402.03

Tract 442

Tract 32.03

California, Riverside

County,

Census

California, Riverside

County,

Census

California,

Sacramento

County, Census

Tract 402.04

Tract 445.05

Tract 32.04

California, Riverside

County,

Census

California, Riverside

County,

Census

California,

Sacramento

County, Census

Tract 406.05

Tract 445.09

Tract 36

California, Riverside

County,

Census

California, Riverside

County,

Census

California,

Sacramento

County, Census

Tract 411.01

Tract 445.15

Tract 37

California, Riverside

County,

Census

California, Riverside

County,

Census

California,

Sacramento

County, Census

Tract 415

Tract 445.16

Tract 42.02

California, Riverside

County,

Census

California, Riverside

County,

Census

California,

Sacramento

County, Census

Tract 416

Tract 449.15

Tract 42.03

California, Riverside

County,

Census

California, Riverside

County,

Census

California,

Sacramento

County, Census

Tract 417.03

Tract 452.07

Tract 44.01

California, Riverside

County,

Census

California, Riverside

County,

Census

California,

Sacramento

County, Census

Tract 422.09

Tract 453.03

Tract 44.02

California, Riverside

County,

Census

California, Riverside

County,

Census

California,

Sacramento

County, Census

Tract 424.05

Tract 455.01

Tract 45.01

California, Riverside

County,

Census

California, Riverside

County,

Census

California,

Sacramento

County, Census

Tract 425.05

Tract 455.02

Tract 45.02

California, Riverside

County,

Census

California, Riverside

County,

Census

California,

Sacramento

County, Census

Tract 425.08

Tract 456.04

Tract 46.01

California, Riverside

County,

Census

California, Riverside

County,

Census

California,

Sacramento

County, Census

Tract 425.15

Tract 456.05

Tract 46.02

California, Riverside

County,

Census

California, Riverside

County,

Census

California,

Sacramento

County, Census

Tract 425.19

Tract 457.03

Tract 47.01

California, Riverside

County,

Census

California, Riverside

County,

Census

California,

Sacramento

County, Census

Tract 427.11

Tract 457.04

Tract 48.01

California, Riverside

County,

Census

California, Riverside

County,

Census

California,

Sacramento

County, Census

Tract 428

Tract 457.05

Tract 50.02

California, Riverside

County,

Census

California, Riverside

County,

Census

California,

Sacramento

County, Census

Tract 429.01

Tract 457.06

Tract 52.01

California, Riverside

County,

Census

California, Riverside

County,

Census

California,

Sacramento

County, Census

Tract 429.02

Tract 461.02

Tract 53.01

California, Riverside

County,

Census

California, Riverside

County,

Census

California,

Sacramento

County, Census

Tract 430.03

Tract 465

Tract 55.02

California, Riverside

County,

Census

California, Riverside

County,

Census

California,

Sacramento

County, Census

Tract 433.07

Tract 9414

Tract 55.06

California, Riverside

County,

Census

California, Sacramento

County,

Census

California,

Sacramento

County, Census

Tract 433.10

Tract 5

Tract 55.10

California, Riverside

County,

Census

California, Sacramento

County,

Census

California,

Sacramento

County, Census

Tract 434.03

Tract 6

Tract 62.02

California, Riverside

County,

Census

California, Sacramento

County,

Census

California,

Sacramento

County, Census

Tract 434.04

Tract 7

Tract 64

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California, Sacramento County, Census
Tract 68

California, Sacramento County, Census
Tract 69

California, Sacramento County, Census
Tract 70.19
California, Sacramento County, Census
Tract 73.01

California, Sacramento County, Census
Tract 74.23

California, Sacramento County, Census
Tract 91.05

California, Sacramento County, Census
Tract 91.10

California, San Bernardino County, Cen-
sus Tract 15.01

California, San Bernardino County, Cen-
sus Tract 15.03

California, San Bernardino County, Cen-
sus Tract 16

California, San Bernardino County, Cen-
sus Tract 28.04

California, San Bernardino County, Cen-
sus Tract 31.02
California, San Bernardino County, Cen-
sus Tract 33.01

California, San Bernardino County, Cen-
sus Tract 34.05

California, San Bernardino County, Cen-
sus Tract 35.09

California, San Bernardino County, Cen-
sus Tract 37

California, San Bernardino County, Cen-
sus Tract 42.01

California, San Bernardino County, Cen-
sus Tract 42.02

California, San Bernardino County, Cen-
sus Tract 43.02

California, San Bernardino County, Cen-
sus Tract 44.04

California, San Bernardino County, Cen-
sus Tract 47

California, San Bernardino County, Cen-
sus Tract 48

California, San Bernardino County, Cen-
sus Tract 49

California, San Bernardino County, Cen-
sus Tract 54

California, San Bernardino County, Cen-
sus Tract 55

California, San Bernardino County, Cen-
sus Tract 56

California, San Bernardino County, Cen-
sus Tract 57.01
California, San Bernardino County, Cen-
sus Tract 58

California, San Bernardino County, Cen-
sus Tract 62.03

California, San Bernardino County, Cen-
sus Tract 62.04

California, San Bernardino County, Cen-
sus Tract 63.01
California, San Bernardino County, Cen-
sus Tract 64.01

California, San Bernardino County, Cen-
sus Tract 64.02

California, San Bernardino County, Cen-
sus Tract 65

California, San Bernardino County, Cen-
sus Tract 66.04

California, San Bernardino County, Cen-
sus Tract 70

California, San Bernardino County, Cen-
sus Tract 71.07

California, San Bernardino County, Cen-
sus Tract 71.08

California, San Bernardino County, Cen-
sus Tract 74.07

California, San Bernardino County, Cen-
sus Tract 76.01
California, San Bernardino County, Cen-
sus Tract 84.04

California, San Bernardino County, Cen-

sus Tract 87.10

California, San Bernardino County, Cen-
sus Tract 91.16

California, San Bernardino County, Cen-
sus Tract 91.17

California, San Bernardino County, Cen-
sus Tract 94

California, San Bernardino County, Cen-
sus Tract 97.12

California, San Bernardino County, Cen-
sus Tract 97.16

California, San Bernardino County, Cen-
sus Tract 99.04

California, San Bernardino County, Cen-
sus Tract 100.14

California, San Bernardino County, Cen-
sus Tract 100.20

California, San Bernardino County, Cen-
sus Tract 103

California, San Bernardino County, Cen-
sus Tract 104.02

California, San Bernardino County, Cen-
sus Tract 104.21

California, San Bernardino County, Cen-
sus Tract 104.23

California, San Bernardino County, Cen-
sus Tract 104.24

California, San Bernardino County, Cen-
sus Tract 112.05

California, San Bernardino County, Cen-
sus Tract 124

California, San Bernardino County, Cen-
sus Tract 125

California, San Bernardino County, Cen-
sus Tract 9401

California, San Diego County, Census
Tract 22.01

California, San Diego County, Census
Tract 22.02

California, San Diego County, Census
Tract 23.01

California, San Diego County, Census
Tract 23.02

California, San Diego County, Census
Tract 24.01

California, San Diego County, Census
Tract 24.02

California, San Diego County, Census
Tract 27.07

California, San Diego County, Census
Tract 27.08

California, San Diego County, Census
Tract 27.09

California, San Diego County, Census
Tract 27.10

California, San Diego County, Census
Tract 30.04
California, San Diego County, Census
Tract 33.03

California, San Diego County, Census
Tract 33.05

California, San Diego County, Census
Tract 34.03

California, San Diego County, Census

Tract 35.01

California, San Diego County, Census
Tract 35.02
California, San Diego County, Census
Tract 36.01

California, San Diego County, Census
Tract 36.02

California, San Diego County, Census
Tract 36.03

California, San Diego County, Census
Tract 39.01

California, San Diego County, Census
Tract 39.02

California, San Diego County, Census
Tract 40
California, San Diego County, Census
Tract 47

California, San Diego County, Census
Tract 48

California, San Diego County, Census
Tract 49

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California, San

Diego

County,

Census

California, San

Diego

County,

Census

California, San

Joaquin

County, Census

Tract 50

Tract 195.01

Tract 3

California, San

Diego

County,

Census

California, San

Diego

County,

Census

California, San

Joaquin

County, Census

Tract 66

Tract 195.02

Tract 4.02

California, San

Diego

County,

Census

California, San

Diego

County,

Census

California, San

Joaquin

County, Census

Tract 83.05

Tract 200.28

Tract 5

California, San

Diego

County,

Census

California, San

Diego

County,

Census

California, San

Joaquin

County, Census

Tract 94

Tract 200.29

Tract 17

California, San

Diego

County,

Census

California, San

Diego

County,

Census

California, San

Joaquin

County, Census

Tract 100.13

Tract 202.02

Tract 18

California, San

Diego

County,

Census

California, San

Diego

County,

Census

California, San

Joaquin

County, Census

Tract 101.11

Tract 202.13

Tract 20

California, San

Diego

County,

Census

California, San

Diego

County,

Census

California, San

Joaquin

County, Census

Tract 101.12

Tract 202.14

Tract 21

California, San

Diego

County,

Census

California, San

Diego

County,

Census

California, San

Joaquin

County, Census

Tract 104.02

Tract 203.08

Tract 22.01

California, San

Diego

County,

Census

California, San

Diego

County,

Census

California, San

Joaquin

County, Census

Tract 116.01

Tract 206.01

Tract 22.02

California, San

Diego

County,

Census

California, San

Diego

County,

Census

California, San

Joaquin

County, Census

Tract 117

Tract 219

Tract 24.01

California, San

Diego

County,

Census

California, San

Francisco

County,

Census

California, San

Joaquin

County, Census

Tract 118.02

Tract 106

Tract 24.02

California, San

Diego

County,

Census

California, San

Francisco

County,

Census

California, San

Joaquin

County, Census

Tract 120.02

Tract 107

Tract 31.13

California, San

Diego

County,

Census

California, San

Francisco

County,

Census

California, San

Joaquin

County, Census

Tract 122

Tract 113

Tract 33.08

California, San

Diego

County,

Census

California, San

Francisco

County,

Census

California, San

Joaquin

County, Census

Tract 124.01

Tract 118

Tract 33.12

California, San

Diego

County,

Census

California, San

Francisco

County,

Census

California, San

Joaquin

County, Census

Tract 125.01

Tract 120

Tract 33.13

California, San

Diego

County,

Census

California, San

Francisco

County,

Census

California, San

Joaquin

County, Census

Tract 125.02

Tract 121

Tract 34.06

California, San

Diego

County,

Census

California, San

Francisco

County,

Census

California, San

Joaquin

County, Census

Tract 127

Tract 122.01

Tract 34.07

California, San

Diego

County,

Census

California, San

Francisco

County,

Census

California, San

Joaquin

County, Census

Tract 132.04

Tract 122.02

Tract 44.03

California, San

Diego

County,

Census

California, San

Francisco

County,

Census

California, San

Joaquin

County, Census

Tract 132.05

Tract 123.01

Tract 44.04

California, San

Diego

County,

Census

California, San

Francisco

County,

Census

California, San

Joaquin

County, Census

Tract 132.06

Tract 124.01

Tract 45.02

California, San

Diego

County,

Census

California, San

Francisco

County,

Census

California, San

Luis Obispo

County, Cen-

Tract 139.07

Tract 125.01

sus Tract 122

California, San

Diego

County,

Census

California, San

Francisco

County,

Census

California, San

Luis Obispo

County, Cen-

Tract 144

Tract 125.02

sus Tract 128

California, San

Diego

County,

Census

California, San

Francisco

County,

Census

California, San

Mateo

County, Census

Tract 148.06

Tract 179.02

Tract 6106.01

California, San

Diego

County,

Census

California, San

Francisco

County,

Census

California, Santa

Barbara

County, Census

Tract 157.01

Tract 231.03

Tract 9

California, San

Diego

County,

Census

California, San

Francisco

County,

Census

California, Santa

Barbara

County, Census

Tract 157.03

Tract 605.02

Tract 23.04

California, San

Diego

County,

Census

California, San

Francisco

County,

Census

California, Santa

Barbara

County, Census

Tract 159.01

Tract 611

Tract 24.03

California, San

Diego

County,

Census

California, San

Francisco

County,

Census

California, Santa

Barbara

County, Census

Tract 182

Tract 9805.01

Tract 24.04

California, San

Diego

County,

Census

California, San

Joaquin

County,

Census

California, Santa

Barbara

County, Census

Tract 185.09

Tract 1

Tract 27.02

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California, Santa Barbara County, Census

California,

Stanislaus

County,

Census

California, Tulare County, Census Tract

Tract 27.06

Tract 22

30.01

California, Santa Barbara County, Census

California,

Stanislaus

County,

Census

California, Tulare County, Census Tract

Tract 29.24

Tract 23.02

30.02

California, Santa Clara County, Census

California,

Stanislaus

County,

Census

California, Tulare County, Census Tract

Tract 5014.01

Tract 24.02

32

California, Santa Clara County, Census

California,

Stanislaus

County,

Census

California, Tulare County, Census Tract

Tract 5031.05

Tract 25.03

38.01

California, Santa Clara County, Census

California,

Stanislaus

County,

Census

California, Tulare County, Census Tract

Tract 5031.10

Tract 26.04

38.02

California, Santa Clara County, Census

California,

Stanislaus

County,

Census

California, Tulare County, Census Tract

Tract 5031.23

Tract 38.02

41.01

California, Santa Clara County, Census

California,

Stanislaus

County,

Census

California, Tulare County, Census Tract

Tract 5037.13

Tract 39.06

41.02

California, Santa Cruz County, Census

California,

Stanislaus

County,

Census

California, Tulare County, Census Tract

Tract 1103

Tract 39.08

42

California, Shasta County, Census Tract 101

California, 502.02

Sutter County,

Census

Tract

California, Tulare County, Census Tract 43

California, Shasta County, Census Tract 102

California, 7

Tehama

County, Census

Tract

California, Tulare County, Census Tract 44

California, Shasta County, Census Tract 107.04

California,

Tehama

County, Census

Tract

California, Ventura County, Census Tract 6

8

California, Shasta County, Census Tract

California,

Tehama

County, Census

Tract

California, Ventura County, Census Tract 30.12

112.09

11

California, Siskiyou County, Census Tract 1

California, 2.01

Tulare

County, Census

Tract

California, Ventura County, Census Tract 32.01

California, Siskiyou County, Census Tract 2

California, 2.02

Tulare

County, Census

Tract

California, Ventura County, Census Tract 45.06

California, Siskiyou County, Census Tract

California, 3.02

Tulare County,

Census

Tract

California, Ventura County, Census Tract

5

County, Census

Tract

91

California, Siskiyou County, Census Tract

California, 5.01

Tulare

California, Yolo County, Census Tract

12

Tract 6

102.03

California, Solano County, Census Tract

California, California,

Tulare County, Tulare

Census County, Census

Tract

California, Yolo County, Census Tract

2509

7.02

111.02

California, Solano County, Census Tract

California,

Tulare County,

Census

Tract

California, Yuba County, Census Tract

2526.08

10.04

401

California, Stanislaus County, Census

California,

Tulare County,

Census

Tract

California, Yuba County, Census Tract

Tract 9.10

11

403.01

California, Stanislaus County, Census

California,

Tulare

County, Census

Tract

California, Yuba County, Census Tract

Tract 14

12

403.02

California, Stanislaus County, Census

California,

Tulare

County, Census

Tract

California, Yuba County, Census Tract

Tract 16.01

16.01

404

California, Stanislaus County, Census

California,

Tulare County,

Census

Tract

California, Yuba County, Census Tract

Tract 16.03

16.02

405

California, Stanislaus County, Census

California,

Tulare

County, Census

Tract

California, Yuba County, Census Tract

Tract 16.04

17.01

406

California, Stanislaus County, Census

California,

Tulare

County, Census

Tract

Colorado, Adams County, Census Tract

Tract 17

22.02

78.01

California, Stanislaus County, Census

California,

Tulare County,

Census

Tract

Colorado, Adams County, Census Tract

Tract 18

26.01

78.02

California, Stanislaus County, Census

California,

Tulare

County, Census

Tract

Colorado, Adams County, Census Tract

Tract 20.02

26.02

79

California, Stanislaus County, Census

California,

Tulare

County, Census

Tract

Colorado, Adams County, Census Tract

Tract 20.04

28

80

California, Stanislaus County, Census

California,

Tulare

County, Census

Tract

Colorado, Adams County, Census Tract

Tract 21

29.01

83.08

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Colorado,

Adams

County,

Census

Tract

Colorado,

Arapahoe

County,

Census

Colorado, Denver County, Census Tract

83.09

Tract 873

83.12

Colorado,

Adams

County,

Census

Tract

Colorado,

Boulder

County,

Census

Tract

Colorado, Denver County, Census Tract

87.06

134.01

155

Colorado,

Adams

County,

Census

Tract

Colorado,

Boulder

County,

Census

Tract

Colorado, Denver County, Census Tract

88.01

135.05

156

Colorado,

Adams

County,

Census

Tract

Colorado,

Conejos

County,

Census

Tract

Colorado, Denver County, Census Tract

89.01

9748

9800

Colorado,

Adams

County,

Census

Tract

Colorado,

Costilla

County,

Census

Tract

Colorado, El Paso County, Census Tract

92.03

9726

3.01

Colorado,

Adams

County,

Census

Tract

Colorado,

Denver County,

Census

Tract 6

Colorado, El Paso County, Census Tract

93.18

Colorado,

Denver

County,

Census

Tract

3.02

Colorado,

Adams

County,

Census

Tract

7.02

Colorado, El Paso County, Census Tract

93.19

Colorado,

Denver County,

Census

Tract 8

19

Colorado,

Adams

County,

Census

Tract

Colorado,

Denver

County,

Census

Tract

Colorado, El Paso County, Census Tract

93.20

9.02

21.01

Colorado,

Adams

County,

Census

Tract

Colorado,

Denver

County,

Census

Tract

Colorado, El Paso County, Census Tract

95.02

9.03

22

Colorado,

Adams

County,

Census

Tract

Colorado,

Denver

County,

Census

Tract

Colorado, El Paso County, Census Tract 23

150

9.04

Colorado,

Arapahoe

County,

Census

Colorado,

Denver

County,

Census

Tract

Colorado, El Paso County, Census Tract

Tract 49.51

9.05

28

Colorado,

Arapahoe

County,

Census

Colorado,

Denver

County,

Census

Tract

Colorado, El Paso County, Census Tract

Tract 55.51

11.01

29

Colorado,

Arapahoe

County,

Census

Colorado,

Denver

County,

Census

Tract

Colorado, El Paso County, Census Tract

Tract 55.52

14.01

40.09

Colorado,

Arapahoe

County,

Census

Colorado,

Denver

County,

Census

Tract

Colorado, El Paso County, Census Tract

Tract 65.01

15

44.01

Colorado,

Arapahoe

County,

Census

Colorado,

Denver

County,

Census

Tract

Colorado, El Paso County, Census Tract

Tract 66.01

18

44.02

Colorado,

Arapahoe

County,

Census

Colorado,

Denver

County,

Census

Tract

Colorado, El Paso County, Census Tract

Tract 72.01

19.01

52.01

Colorado,

Arapahoe

County,

Census

Colorado,

Denver

County,

Census

Tract

Colorado, El Paso County, Census Tract

Tract 72.02

24.03

52.02

Colorado,

Arapahoe

County,

Census

Colorado,

Denver

County,

Census

Tract

Colorado, El Paso County, Census Tract

Tract 73.01

35

54

Colorado,

Arapahoe

County,

Census

Colorado,

Denver

County,

Census

Tract

Colorado, El Paso County, Census Tract

Tract 73.02

36.01

61

Colorado,

Arapahoe

County,

Census

Colorado,

Denver

County,

Census

Tract

Colorado, El Paso County, Census Tract

Tract 74

44.04

62

Colorado,

Arapahoe

County,

Census

Colorado,

Denver

County,

Census

Tract

Colorado, El Paso County, Census Tract

Tract 77.04

45.03

63.02

Colorado,

Arapahoe

County,

Census

Colorado,

Denver

County,

Census

Tract

Colorado, El Paso County, Census Tract

Tract 801

45.04

64

Colorado,

Arapahoe

County,

Census

Colorado,

Denver

County,

Census

Tract

Colorado, El Paso County, Census Tract

Tract 806

45.05

65.01

Colorado,

Arapahoe

County,

Census

Colorado,

Denver

County,

Census

Tract

Colorado, Fremont County, Census Tract

Tract 810

45.06

9794

Colorado,

Arapahoe

County,

Census

Colorado,

Denver

County,

Census

Tract

Colorado, Huerfano County, Census Tract

Tract 811

68.13

9606

Colorado,

Arapahoe

County,

Census

Colorado,

Denver

County,

Census

Tract

Colorado, Jefferson County, Census Tract

Tract 818

70.06

114.02

Colorado,

Arapahoe

County,

Census

Colorado,

Denver

County,

Census

Tract

Colorado, Lake County, Census Tract

Tract 820

70.37

9619

Colorado,

Arapahoe

County,

Census

Colorado,

Denver

County,

Census

Tract

Colorado, Larimer County, Census Tract

Tract 871

70.89

5.03

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Colorado, Larimer County, Census Tract 28.03

Colorado, Pueblo County, Census Tract 35

Connecticut, Tract 719

Fairfield

County,

Census

Colorado, Las Animas County, Census

Colorado, Pueblo County, Census Tract

Connecticut,

Fairfield

County,

Census

Tract 5

36

Tract 732

Colorado, Logan County, Census Tract

Colorado, Rio Grande County, Census

Connecticut,

Fairfield

County,

Census

9662

Tract 9768

Tract 734

Colorado, Montezuma County, Census

Colorado, Saguache County, Census Tract

Connecticut,

Fairfield

County,

Census

Tract 9411

9777

Tract 735

Colorado, Montezuma County, Census

Colorado, Weld County, Census Tract 1

Connecticut,

Fairfield

County,

Census

Tract 9694

Colorado, Weld County, Census Tract 2

Tract 736

Colorado, Montrose County, Census Tract

Colorado, Weld County, Census Tract

Connecticut,

Fairfield

County,

Census

9663

4.02

Tract 737

Colorado, Montrose County, Census Tract

Colorado, Weld County, Census Tract

Connecticut,

Fairfield

County,

Census

9666.01

5.01

Tract 738

Colorado, Morgan County, Census Tract

Colorado, Weld County, Census Tract 5.02

Connecticut, Tract 739

Fairfield

County,

Census

4

Colorado, Otero County, Census Tract

Colorado, Weld County, Census Tract 6

Connecticut,

Fairfield

County,

Census

9681

Colorado, Weld County, Census Tract

Tract 740

Colorado, Otero County, Census Tract

7.01

Connecticut,

Fairfield

County,

Census

9684

Colorado, Weld County, Census Tract

Tract 743

Colorado, Otero County, Census Tract

7.03

Connecticut,

Fairfield

County,

Census

9686

Colorado, Weld County, Census Tract 8

Tract 744

Colorado, Prowers County, Census Tract

Colorado, Weld County, Census Tract

Connecticut,

Fairfield

County,

Census

2

10.03

Tract 2101

Colorado, Pueblo County, Census Tract 2

Colorado, Weld County, Census Tract

Connecticut,

Fairfield

County,

Census

Colorado, Pueblo County, Census Tract 6

10.04

Tract 2107.02

Colorado, Pueblo County, Census Tract 8

Colorado, Weld County, Census Tract 13

Connecticut,

Fairfield

County,

Census

Colorado, Pueblo County, Census Tract

Connecticut, Fairfield County, Census

Tract 2572

10

Tract 214

Colorado, Pueblo County, Census Tract

Connecticut, Fairfield County, Census

Connecticut, Tract 4153

Hartford

County,

Census

11

Tract 215

Colorado, Pueblo County, Census Tract

Connecticut, Fairfield County, Census

Connecticut,

Hartford

County,

Census

12

Tract 222

Tract 4155

Colorado, Pueblo County, Census Tract

Connecticut, Fairfield County, Census

Connecticut,

Hartford

County,

Census

14

Tract 437

Tract 4156

Colorado, Pueblo County, Census Tract

Connecticut, Fairfield County, Census

Connecticut,

Hartford

County,

Census

18

Tract 441

Tract 4157

Colorado, Pueblo County, Census Tract

Connecticut, Fairfield County, Census

Connecticut,

Hartford

County,

Census

19

Tract 702

Tract 4158

Colorado, Pueblo County, Census Tract

Connecticut, Fairfield County, Census

Connecticut,

Hartford

County,

Census

20

Tract 703

Tract 4159

Colorado, Pueblo County, Census Tract

Connecticut, Fairfield County, Census

Connecticut,

Hartford

County,

Census

21

Tract 705

Tract 4160

Colorado, Pueblo County, Census Tract

Connecticut, Fairfield County, Census

Connecticut,

Hartford

County,

Census

22

Tract 709

Tract 4161

Colorado, Pueblo County, Census Tract

Connecticut, Fairfield County, Census

Connecticut,

Hartford

County,

Census

23

Tract 710

Tract 4162

Colorado, Pueblo County, Census Tract

Connecticut, Fairfield County, Census

Connecticut,

Hartford

County,

Census

24

Tract 711

Tract 4166

Colorado, Pueblo County, Census Tract

Connecticut, Fairfield County, Census

Connecticut,

Hartford

County,

Census

26

Tract 712

Tract 4171

Colorado, Pueblo County, Census Tract

Connecticut, Fairfield County, Census

Connecticut,

Hartford

County,

Census

29.01

Tract 713

Tract 5001

Colorado, Pueblo County, Census Tract

Connecticut, Fairfield County, Census

Connecticut,

Hartford

County,

Census

29.16

Tract 714

Tract 5002

Colorado, Pueblo County, Census Tract

Connecticut, Fairfield County, Census

Connecticut,

Hartford

County,

Census

31.03

Tract 716

Tract 5003

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Connecticut,

Hartford

County,

Census

Connecticut, Hartford Tract 5147

County,

Census

Connecticut, New Haven County, Census Tract 3502

Tract 5004

Connecticut,

Hartford

County,

Census

Connecticut, Hartford

County,

Census

Connecticut, New Haven County, Census Tract 3503

Tract 5005

Tract 5244

Connecticut,

Hartford

County,

Census

Connecticut, Hartford

County,

Census

Connecticut, New Haven County, Census Tract 3504

Tract 5009

Tract 5245.01

Connecticut,

Hartford

County,

Census

Connecticut, Hartford

County,

Census

Connecticut, New Haven County, Census

Tract 5012

Tract 5246

Tract 3505

Connecticut,

Hartford

County,

Census

Connecticut, Hartford

County,

Census

Connecticut, New Haven County, Census

Tract 5013

Tract 5247

Tract 3508

Connecticut,

Hartford

County,

Census

Connecticut, Litchfield

County,

Census

Connecticut, New Haven County, Census Tract 3510

Tract 5014

Tract 3103

Connecticut,

Hartford

County,

Census

Connecticut, Middlesex

County,

Census

Connecticut, New Haven County, Census Tract 3511

Tract 5015

Tract 5416

Connecticut,

Hartford

County,

Census

Connecticut, New Haven

County,

Census

Connecticut, New Haven County, Census Tract 3512

Tract 5017

Tract 1202

Connecticut,

Hartford

County,

Census

Connecticut, New Haven

County,

Census

Connecticut, New Haven County, Census Tract 3514

Tract 5018

Tract 1402

Connecticut,

Hartford

County,

Census

Connecticut, New Haven

County,

Census

Connecticut, New Haven County, Census Tract 3517

Tract 5024

Tract 1404

Connecticut,

Hartford

County,

Census

Connecticut, New Haven

County,

Census

Connecticut, New Haven County, Census Tract 3522

Tract 5026

Tract 1405

Connecticut,

Hartford

County,

Census

Connecticut, New Haven

County,

Census

Connecticut, New Haven County, Census Tract 3523

Tract 5027

Tract 1406

Connecticut,

Hartford

County,

Census

Connecticut, New Haven

County,

Census

Connecticut, New Haven County, Census Tract 3614.01

Tract 5028

Tract 1407

Connecticut,

Hartford

County,

Census

Connecticut, New Haven

County,

Census

Connecticut, New London County, Cen- sus Tract 6903

Tract 5029

Tract 1408

Connecticut,

Hartford

County,

Census

Connecticut, New Haven

County,

Census

Connecticut, New London County, Cen- sus Tract 6904

Tract 5030

Tract 1413

Connecticut,

Hartford

County,

Census

Connecticut, New Haven

County,

Census

Connecticut, New London County, Cen- sus Tract 6905

Tract 5031

Tract 1415

Connecticut,

Hartford

County,

Census

Connecticut, New Haven

County,

Census

Connecticut, New London County, Cen- sus Tract 6907

Tract 5033

Tract 1416

Connecticut,

Hartford

County,

Census

Connecticut, New Haven

County,

Census

Connecticut, New London County, Cen- sus Tract 6964

Tract 5035

Tract 1421

Connecticut,

Hartford

County,

Census

Connecticut, New Haven

County,

Census

Connecticut, New London County, Cen- sus Tract 6968

Tract 5037

Tract 1423

Connecticut,

Hartford

County,

Census

Connecticut, New Haven

County,

Census

Connecticut, New London County, Cen- sus Tract 7025

Tract 5038

Tract 1424

Connecticut,

Hartford

County,

Census

Connecticut, New Haven

County,

Census

Connecticut, New London County, Cen- sus Tract 8703

Tract 5041

Tract 1425

Connecticut,

Hartford

County,

Census

Connecticut, New Haven

County,

Census

Connecticut, New London County, Cen- sus Tract 9800

Tract 5042

Tract 1701

Connecticut,

Hartford

County,

Census

Connecticut, New Haven

County,

Census

Connecticut, Tolland County, Census Tract 8812

Tract 5043

Tract 1702

Connecticut,

Hartford

County,

Census

Connecticut, New Haven

County,

Census

Connecticut, Windham County, Census

Tract 5045

Tract 1703

Tract 8003

Connecticut,

Hartford

County,

Census

Connecticut, New Haven

County,

Census

Connecticut, Windham County, Census

Tract 5049

Tract 1709

Tract 8006

Connecticut,

Hartford

County,

Census

Connecticut, New Haven

County,

Census

Delaware, New Castle County, Census Tract 6.01

Tract 5104

Tract 1710

Connecticut,

Hartford

County,

Census

Connecticut, New Haven

County,

Census

Delaware, New Castle County, Census

Tract 5106

Tract 1714

Tract 6.02

Connecticut,

Hartford

County,

Census

Connecticut, New Haven

County,

Census

Delaware, New Castle County, Census Tract 9

Tract 5113

Tract 3501

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Delaware, New Castle County,

Census

District of Columbia, District of Colum-

Florida,

Brevard

County, Census

Tract

Tract 16

bia, Census Tract 89.03

649.02

Delaware, New Castle County,

Census

District of Columbia, District of Colum-

Florida,

Broward

County, Census

Tract

Tract 21

bia, Census Tract 89.04

103.04

Delaware, New Castle County,

Census

District of Columbia, District of Colum-

Florida,

Broward

County, Census

Tract

Tract 22

bia, Census Tract 92.04

204.12

Delaware, New Castle County,

Census

District of Columbia, District of Colum-

Florida,

Broward

County, Census

Tract

Tract 23

bia, Census Tract 95.01

303.01

Delaware, New Castle County,

Census

District of Columbia, District of Colum-

Florida,

Broward

County, Census

Tract

Tract 26

bia, Census Tract 96.01

304.02

Delaware, New Castle County,

Census

District of Columbia, District of Colum-

Florida,

Broward

County, Census

Tract

Tract 27

bia, Census Tract 96.02

308.01

Delaware, New Castle County,

Census

District of Columbia, District of Colum-

Florida,

Broward

County, Census

Tract

Tract 29

bia, Census Tract 97

414

Delaware, New Castle County,

Census

District of Columbia, District of Colum-

Florida,

Broward

County, Census

Tract

Tract 30.02

bia, Census Tract 98.02

415

Delaware, New Castle County,

Census

District of Columbia, District of Colum-

Florida,

Broward

County, Census

Tract

Tract 156

bia, Census Tract 98.03

416

Delaware, Sussex County, Census

Tract

District of Columbia, District of Colum-

Florida,

Broward

County, Census

Tract

505.03

bia, Census Tract 98.10

417

DistrictofColumbia, District of

Columbia,

District of Columbia, District of Colum-

Florida,

Broward

County, Census

Tract

Census Tract 34

bia, Census Tract 98.11

503.09

District of Columbia, District of

Colum-

District of Columbia, District of Colum-

Florida,

Broward

County, Census

Tract

bia, Census Tract 47.01

bia, Census Tract 99.04

507.02

District of Columbia, District of

Colum-

District of Columbia, District of Colum-

Florida,

Broward

County, Census

Tract

bia, Census Tract 47.02

bia, Census Tract 99.06

603.02

District of Columbia, District of

Colum-

District of Columbia, District of Colum-

Florida,

Broward

County, Census

Tract

bia, Census Tract 64

bia, Census Tract 99.07

603.03

District of Columbia, District of

Colum-

District of Columbia, District of Colum-

Florida,

Broward

County, Census

Tract

bia, Census Tract 74.01

bia, Census Tract 104

603.04

District of Columbia, District of

Colum-

District of Columbia, District of Colum- bia, Census Tract 109

Florida, 604.03

Broward

County, Census

Tract

bia, Census Tract 74.03

Florida, Alachua County, Census Tract 2

Florida,

Broward

County, Census

Tract

District of Columbia, District of

Colum-

Florida, Alachua County, Census Tract 6

1002.01

bia, Census Tract 74.04

Florida, Alachua County, Census Tract

Florida,

Broward

County, Census

Tract

DistrictofColumbia, District of

Columbia,

8.09

1005.01

Census Tract 74.06

Florida, Alachua County, Census Tract

Florida,

Broward

County, Census

Tract

District of Columbia, District of

Colum-

9.01

1005.02

bia, Census Tract 74.07

Florida, Alachua County, Census Tract

Florida,

Broward

County, Census

Tract

District of Columbia, District of

Colum-

9.02

9800

bia, Census Tract 74.08

Florida, Alachua County, Census Tract

Florida,

Citrus

County, Census

Tract

District of Columbia, District of

Colum-

15.16

4502.01

bia, Census Tract 75.02

Florida, Alachua County, Census Tract

Florida,

Citrus

County, Census

Tract

District of Columbia, District of

Colum-

15.17

4506.01

bia, Census Tract 75.03

Florida, Alachua County, Census Tract

Florida,

Collier

County, Census

Tract

District of Columbia, District of

Colum-

15.20

112.04

bia, Census Tract 75.04

Florida, Alachua County, Census Tract

Florida,

Collier

County, Census

Tract

District of Columbia, District of

Colum-

19.02

112.05

bia, Census Tract 76.05

Florida, Alachua County, Census Tract

Florida,

Collier

County, Census

Tract

District of Columbia, District of

Colum-

22.19

113.01

bia, Census Tract 77.08

Florida, Bay County, Census Tract 16

Florida,

Collier

County, Census

Tract

District of Columbia, District of

Colum-

Florida, Brevard County, Census Tract

113.02

bia, Census Tract 78.08

607

Florida,

DeSoto

County, Census

Tract

District of Columbia, District of

Colum-

Florida, Brevard County, Census Tract

103.02

bia, Census Tract 78.09

623.01

Florida,

Duval

County, Census Tract

2

District of Columbia, District of

Colum-

Florida, Brevard County, Census Tract

Florida,

Duval

County, Census Tract

3

bia, Census Tract 88.04

626

Florida,

Duval

County, Census Tract

10

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Florida, Duval County, Census Tract 13

Florida,

Hillsborough

County,

Census

Florida, Manatee

County,

Census Tract

Florida, Duval County, Census Tract 15

Tract 34

1.05

Florida, Duval County, Census Tract 16

Florida,

Hillsborough

County,

Census

Florida, Manatee

County,

Census Tract

Florida, Duval County, Census Tract

Tract 37

1.06

25.01

Florida,

Hillsborough

County,

Census

Florida, Manatee

County,

Census Tract

Florida, Duval County, Census Tract 26

Tract 40

2.02

Florida, Duval County, Census Tract

Florida,

Hillsborough

County,

Census

Florida, Manatee

County,

Census Tract

27.02

Tract 41

3.05

Florida, Duval County, Census Tract

Florida,

Hillsborough

County,

Census

Florida, Manatee

County,

Census Tract

29.02

Tract 43

3.09

Florida, Duval County, Census Tract 122

Florida,

Hillsborough

County,

Census

Florida, Manatee

County,

Census Tract

Florida, Duval County, Census Tract 132

Tract 44

7.03

Florida, Duval County, Census Tract

Florida,

Hillsborough

County,

Census

Florida, Manatee

County,

Census Tract

155.02

Tract 50

7.05

Florida, Duval County, Census Tract 163

Florida,

Hillsborough

County,

Census

Florida, Marion

County,

Census Tract

Florida, Duval County, Census Tract 174

Tract 70.02

5.02

Florida, Escambia County, Census Tract 4

Florida,

Hillsborough

County,

Census

Florida, Marion

County,

Census Tract 17

Florida, Escambia County, Census Tract

Tract

108.13

Florida, Miami-Dade

County, Census

15

Florida,

Hillsborough

County,

Census

Tract 2.18

Florida, Escambia County, Census Tract

Tract

108.15

Florida, Miami-Dade

County, Census

17

Florida,

Hillsborough

County,

Census

Tract 2.19

Florida, Escambia County, Census Tract

Tract

108.16

Florida, Miami-Dade

County, Census

18

Florida,

Hillsborough

County,

Census

Tract 4.11

Florida, Escambia County, Census Tract

Tract

108.17

Florida, Miami-Dade

County, Census

19

Florida,

Hillsborough

County,

Census

Tract 4.13

Florida, Escambia County, Census Tract

Tract

108.18

Florida, Miami-Dade

County, Census

20

Florida,

Hillsborough

County,

Tract 5.03

Florida, Escambia County, Census Tract

Tract

119.04

Census

Florida, Miami-Dade

County, Census

21

Tract 5.05

Florida, Escambia County, Census Tract

Florida,

Hillsborough

County,

Census

Florida, Miami-Dade

County, Census

27.03

Tract

120.02

Tract 6.08

Florida, Highlands County, Census Tract

Florida,

Hillsborough

County,

Census

Florida, Miami-Dade

County, Census

9612

Tract

139.14

Tract 7.10

Florida, Highlands County, Census Tract

Florida,

Indian River

County,

Census

Florida, Miami-Dade

County, Census

9800

Tract

504.01

Tract 7.11

Florida, Hillsborough County, Census

Florida,

Lake County,

Census

Tract

Florida, Miami-Dade

County, Census

Tract 3

305.03

Tract 7.12

Florida, Hillsborough County, Census

Florida,

Lee County,

Census Tract

3.02

Florida, Miami-Dade

County, Census

Tract 7

Florida,

Lee County,

Census Tract

6

Tract 8.06

Florida, Hillsborough County, Census

Florida,

Lee County,

Census Tract

7

Florida, Miami-Dade

County, Census

Tract 9.01

Florida,

Lee County,

Census Tract

11.02

Tract 8.07

Florida, Hillsborough County, Census

Florida,

Lee County,

Census Tract

12.01

Florida, Miami-Dade

County, Census

Tract 12

Florida,

Lee County,

Census Tract

208

Tract 9.03

Florida, Hillsborough County, Census

Florida,

Lee County,

Census Tract

403.14

Florida, Miami-Dade

County, Census

Tract 14

Florida,

Leon County,

Census

Tract 3.03

Tract 10.04

Florida, Hillsborough County, Census

Florida,

Leon County,

Census

Tract 5

Florida, Miami-Dade

County, Census

Tract 18

Florida,

Leon County,

Census Tract

10.01

Tract 10.06

Florida, Hillsborough County, Census

Florida,

Leon County,

Census Tract

11.01

Florida, Miami-Dade

County, Census

Tract 19

Florida,

Leon County,

Census Tract

14.02

Tract 14.01

Florida, Hillsborough County, Census

Florida,

Leon County,

Census Tract

20.03

Florida, Miami-Dade

County, Census

Tract 20

Florida,

Leon County,

Census Tract

20.04

Tract 14.02

Florida, Hillsborough County, Census

Florida,

Leon County,

Census Tract

20.05

Florida, Miami-Dade

County, Census

Tract 26

Florida,

Leon County,

Census Tract

21.03

Tract 15.01

Florida, Hillsborough County, Census

Florida,

Leon County,

Census Tract

21.04

Florida, Miami-Dade

County, Census

Tract 30

Florida,

Leon County,

Census Tract

25.09

Tract 16.05

Florida, Hillsborough County, Census

Florida,

Manatee County,

Census

Tract

Florida, Miami-Dade

County, Census

Tract 33

1.03

Tract 18.03

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Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County, Census

Tract 19.03

Tract 53.02

Tract 9807

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Okeechobee

County, Census

Tract 19.04

Tract 53.03

Tract 9104.03

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Orange County,

Census Tract 104

Tract 20.01

Tract 53.04

Florida, Orange County,

Census Tract 105

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Orange County,

Census Tract 116

Tract 20.03

Tract 54.05

Florida, Orange County,

Census Tract

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

117.02

Tract 20.04

Tract 54.06

Florida, Orange County,

Census Tract 120

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Orange County,

Census Tract

Tract 22.02

Tract 54.09

124.01

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Orange County,

Census Tract

Tract 24.02

Tract 54.10

135.03

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Orange County,

Census Tract

Tract 24.03

Tract 55.01

145.02

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Orange County,

Census Tract

Tract 24.04

Tract 57.03

145.03

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Orange County,

Census Tract

Tract 25.01

Tract 63.01

150.01

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Orange County,

Census Tract

Tract 25.02

Tract 66.02

165.10

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Orange County,

Census Tract

Tract 26

Tract 89.04

169.07

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Orange County,

Census Tract 185

Tract 28

Tract 90.20

Florida, Orange County,

Census Tract 187

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Osceola County,

Census Tract

Tract 29

Tract 90.21

419

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Osceola County,

Census Tract

Tract 30.03

Tract 90.26

422

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Osceola County,

Census Tract

Tract 30.04

Tract 90.40

432.01

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Palm Beach

County, Census

Tract 31

Tract 90.46

Tract 14.02

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Palm Beach

County, Census

Tract 34

Tract 93.07

Tract 14.03

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Palm Beach

County, Census

Tract 36.01

Tract 93.15

Tract 15

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Palm Beach

County, Census

Tract 36.02

Tract 100.15

Tract 19.10

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Palm Beach

County, Census

Tract 43.03

Tract 102.07

Tract 19.13

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Palm Beach

County, Census

Tract 44.04

Tract 109

Tract 22

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Palm Beach

County, Census

Tract 49.01

Tract 110.01

Tract 24

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Palm Beach

County, Census

Tract 51.02

Tract 111.01

Tract 29

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Palm Beach

County, Census

Tract 51.03

Tract 113

Tract 31.02

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Palm Beach

County, Census

Tract 51.04

Tract 114.03

Tract 40.13

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Palm Beach

County, Census

Tract 52.01

Tract 114.04

Tract 44.02

Florida, Miami-Dade

County,

Census

Florida, Miami-Dade

County,

Census

Florida, Palm Beach

County, Census

Tract 52.02

Tract 135

Tract 45

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Florida, Palm Beach County,

Census

Florida, Polk County, Census Tract

134

Georgia, Bibb County, Census Tract 105

Tract 59.39

Florida, Polk County, Census Tract 136

Georgia, Bibb County, Census Tract 115

Florida, Palm Beach County,

Census

Florida, Polk County, Census Tract

Georgia, Bibb County, Census Tract 123

Tract 82.01

139.01

Georgia, Bibb County, Census Tract 125

Florida, Palm Beach County,

Census

Florida, Polk County, Census Tract

Georgia, Bibb County, Census Tract 127

Tract 82.02

141.04

Georgia, Bibb County, Census Tract 128

Florida, Palm Beach County,

Census

Florida, Polk County, Census Tract

Georgia, Bibb County, Census Tract 129

Tract 83.01

143.01

Georgia, Bibb County, Census Tract

Florida, Pasco County, Census

Tract

Florida, Polk County, Census Tract

132.01

304.10

154.05

Georgia, Bibb County, Census Tract 138

Florida, Pasco County, Census

Tract

Florida, Polk County, Census Tract

Georgia, Bulloch County, Census Tract

305.01

158.01

1104.04

Florida, Pasco County, Census Tract

308

Florida, Polk County, Census Tract 164

Georgia, Burke County, Census Tract

Florida, Pasco County, Census

Tract

Florida, Putnam County, Census Tract

9504

310.09

9507

Georgia, Carroll County, Census Tract

Florida, Pasco County, Census

Tract

Florida, Seminole County, Census

Tract

9105.02

314.08

204.01

Georgia, Chatham County, Census Tract 1

Florida, Pasco County, Census

Tract

Florida, Seminole County, Census Tract

Georgia, Chatham County, Census Tract

318.07

205

6.01

Florida, Pasco County, Census

Tract

Florida, Seminole County, Census Tract

Georgia, Chatham County, Census Tract

324.02

220.01

11

Florida, Pasco County, Census

Tract

Florida, St. Lucie County, Census Tract

Georgia, Chatham County, Census Tract

326.01

3801

12

Florida, Pasco County, Census

Tract

Florida, St. Lucie County, Census Tract

Georgia, Chatham County, Census Tract

330.09

3802

20

Florida, Pasco County, Census

Tract

Florida, St. Lucie County, Census Tract

Georgia, Chatham County, Census Tract 21

330.12

3803

Florida, Pinellas County, Census

Tract

Florida, St. Lucie County, Census Tract 3804

Georgia, Chatham County, Census Tract 22

205

Florida, Pinellas County, Census

Tract

Florida, Sumter County, Census Tract

Georgia, Chatham County, Census Tract

208

9113.02

Florida, Pinellas County, Census

Tract

Florida, Suwannee County, Census Tract

23 Georgia, Chatham County, Census Tract

216

9703.01

Florida, Pinellas County, Census

Tract

Florida, Volusia County, Census Tract

28 Georgia, Chatham County, Census Tract

245.10

815

Florida, Pinellas County, Census

Tract

Florida, Volusia County, Census Tract

33.01

246.02

818

Georgia, Chatham County, Census Tract

Florida, Pinellas County, Census

Tract

Florida, Volusia County, Census

Tract

35.01

247.03

819

Georgia, Chatham County, Census Tract

Florida, Pinellas County, Census

Tract

Florida, Volusia County, Census Tract

36.01

255.05

820

Georgia, Chatham County, Census Tract

Florida, Pinellas County, Census

Tract

Florida, Volusia County, Census Tract

38

262

821

Georgia, Chatham County, Census Tract

Florida, Pinellas County, Census

Tract

Florida, Volusia County, Census Tract

43

268.18

822.01

Georgia, Chatham County, Census Tract

Florida, Polk County, Census

Tract

Florida, Volusia County, Census Tract

44

112.04

825.11

Georgia, Chatham County, Census Tract

Florida, Polk County, Census Tract

114

Georgia, Baldwin County, Census Tract

101.01

Florida, Polk County, Census

Tract

9707.01

Georgia, Chatham County, Census Tract

117.04

Georgia, Barrow County, Census

Tract

113

Florida, Polk County, Census

Tract

1802.03

Georgia, Clarke County, Census Tract

120.02

Georgia, Ben Hill County, Census

Tract

4.01

Florida, Polk County, Census

Tract

9602

Georgia, Clarke County, Census Tract

123.05

Georgia, Ben Hill County, Census

Tract

4.02

Florida, Polk County, Census

Tract

9604

Georgia, Clarke County, Census Tract 9

131.03

Georgia, Bibb County, Census Tract

101

Georgia, Clarke County, Census Tract

Florida, Polk County, Census Tract

133

Georgia, Bibb County, Census Tract 104

302

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Georgia, Clarke County,

Census

Tract

Georgia, Dougherty County, Census Tract

Georgia, Fulton 76.04

County, Census

Tract

1504

2

Georgia, Clayton County,

Census

Tract

Georgia, Dougherty County, Census Tract

Georgia, Fulton

County, Census

Tract

402.02

8

78.07

Georgia, Clayton County,

Census

Tract

Georgia, Dougherty County, Census Tract

Georgia, Fulton

County, Census

Tract

402.03

9

78.08

Georgia, Clayton County,

Census

Tract

Georgia, Dougherty County, Census Tract

Georgia, Fulton

County, Census

Tract

403.06

10

81.01

Georgia, Clayton County,

Census

Tract

Georgia, Dougherty County, Census Tract

Georgia, Fulton

County, Census

Tract

403.08

11

81.02

Georgia, Clayton County,

Census

Tract

Georgia, Dougherty County, Census Tract

Georgia, Fulton

County, Census

Tract

405.19

14.03

82.02

Georgia, Clayton County,

Census

Tract

Georgia, Dougherty County, Census Tract

Georgia, Fulton

County, Census

Tract

406.17

15

83.01

Georgia, Cobb County,

Census

Tract

Georgia, Dougherty County, Census Tract

Georgia, Fulton

County, Census

Tract

304.11

103.02

83.02

Georgia, Cobb County,

Census

Tract

Georgia, Dougherty County, Census Tract

Georgia, Fulton

County, Census

Tract 84

304.12

106.01

Georgia, Fulton

County, Census

Tract

Georgia, Cobb County,

Census

Tract

Georgia, Dougherty County, Census Tract

86.01

304.14

107

Georgia, Fulton

County, Census

Tract

Georgia, Cobb County,

Census

Tract

Georgia, Dougherty County, Census Tract

86.02

311.08

114

Georgia, Fulton

County, Census Tract

110

Georgia, Cobb County,

Census

Tract

Georgia, Early County, Census Tract 902

Georgia, Fulton

County, Census

Tract

313.10

Georgia, Echols County, Census Tract

112.01

Georgia, Coffee County,

Census

Tract

8801

Georgia, Fulton

County, Census

Tract

103

Georgia, Emanuel County, Census Tract

114.20

9703

Georgia, Fulton

County, Census Tract

118

Georgia, Coffee County,

Census

Tract

107

Georgia, Floyd County, Census Tract 16

Georgia, Greene

County, Census

Tract

Georgia, Colquitt County,

Census

Tract

Georgia, Fulton County, Census Tract 21

9503.03

9703

Georgia, Fulton County, Census Tract 23

Georgia, Greene

County, Census

Tract

Georgia, Fulton County, Census Tract 25

9504

Georgia, Colquitt County,

Census

Tract

Georgia, Fulton County, Census Tract 26

Georgia, Gwinnett

County, Census

Tract

9704

Georgia, Fulton County, Census Tract 28

503.04

Georgia, Colquitt County,

Census

Tract

Georgia, Fulton County, Census Tract 31

Georgia, Gwinnett

County, Census

Tract

9707.02

Georgia, Fulton County, Census Tract 36

503.17

Georgia, DeKalb County,

Census

Tract

Georgia, Fulton County, Census Tract 37

Georgia, Gwinnett

County, Census

Tract

212.04

Georgia, Fulton County, Census Tract 38

504.17

Georgia, DeKalb County,

Census

Tract

Georgia, Fulton County, Census Tract 39

Georgia, Gwinnett

County, Census

Tract

213.03

Georgia, Fulton County, Census Tract 44

504.18

Georgia, DeKalb County,

Census

Tract

Georgia, Fulton County, Census Tract 48

Georgia, Gwinnett

County, Census

Tract

214.14

Georgia, Fulton County, Census Tract

505.41

Georgia, DeKalb County,

Census

Tract

55.02

Georgia, Hall

County, Census Tract

8

219.11

Georgia, Fulton County, Census Tract 57

Georgia, Hall

County, Census Tract

10.03

Georgia, DeKalb County,

Census

Tract

Georgia, Fulton County, Census Tract 58

Georgia, Hancock

County, Census

Tract

219.13

Georgia, Fulton County, Census Tract 63

4803

Georgia, DeKalb County,

Census

Tract

Georgia, Fulton County, Census Tract

Georgia, Hancock

County, Census

Tract

220.09

66.02

4804

Georgia, DeKalb County,

Census

Tract

Georgia, Fulton County, Census Tract

Georgia, Houston

County, Census

Tract

221

68.02

203

Georgia, DeKalb County,

Census

Tract

Georgia, Fulton County, Census Tract

Georgia, Laurens

County, Census

Tract

231.12

70.02

9509

Georgia, DeKalb County,

Census

Tract

Georgia, Fulton County, Census Tract 71

Georgia, Liberty

County, Census

Tract

235.01

Georgia, Fulton County, Census Tract 72

101.03

Georgia, Dooly County,

Census

Tract

Georgia, Fulton County, Census Tract 73

Georgia, Liberty

County, Census

Tract

9702

Georgia, Fulton County, Census Tract 74

102.04

Georgia, Dougherty County,

Census

Tract

Georgia, Fulton County, Census Tract

Georgia, Lowndes

County, Census

Tract

1

76.03

105

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Georgia, Lowndes County, 108

Census

Tract

Georgia, Richmond County, Census 15

Tract

Hawaii, Honolulu County, Census Tract 36.03

Georgia, Lowndes County, 109

Census

Tract

Georgia, Richmond County, Census 16.01

Tract

Hawaii, Honolulu County, Census Tract 39

Georgia, Lowndes County, 110

Census

Tract

Georgia, Richmond County, Census 103

Tract

Hawaii, Honolulu County, Census Tract 52

Georgia, Lowndes County, 113.01

Census

Tract

Georgia, Richmond County, Census 104

Tract

Hawaii, Honolulu County, Census Tract

54

Georgia, Miller County, 9502

Census

Tract

Georgia, Richmond County, Census 105.04

Tract

Hawaii, Honolulu County, Census Tract 59

Georgia, Muscogee County, 3

Census

Tract

Georgia, Richmond County, Census 106

Tract

Hawaii, Honolulu County, Census Tract 62.02

Georgia, Muscogee County, 14

Census

Tract

Georgia, Screven County, Census 9706

Tract

Hawaii, Honolulu County, Census Tract 63.02

Georgia, Muscogee County, 16

Census

Tract

Georgia, Spalding County, Census 1603

Tract

Hawaii, Honolulu County, Census Tract 73.03

Georgia, Muscogee County, 18

Census

Tract

Georgia, Spalding County, Census 1604

Tract

Hawaii, Honolulu County, Census Tract 95.01

Georgia, Muscogee County, 22

Census

Tract

Georgia, Spalding County, Census 1608

Tract

Hawaii, Honolulu County, Census Tract 95.02

Georgia, Muscogee County, 24

Census

Tract

Georgia, Stephens County, Census 9703.01

Tract

Hawaii, Honolulu County, Census Tract 95.03

Georgia, Muscogee County, 25

Census

Tract

Georgia, Taliaferro County, Census 102

Tract

Hawaii, Honolulu County, Census Tract 95.07

Georgia, Muscogee County, 27

Census

Tract

Georgia, Terrell County, Census 1203

Tract

Hawaii, Honolulu County, Census Tract 98.02

Georgia, Muscogee County, 28

Census

Tract

Georgia, Thomas County, Census 9601

Tract

Idaho, Bannock County, Census Tract 8 Idaho, Canyon County, Census Tract 202

Georgia, Muscogee County,

Census

Tract

Georgia, Tift County, Census Tract

9606

29.02

Georgia, Tift County, Census Tract

9608

Idaho, Canyon County, Census Tract 213

Georgia, Muscogee County,

Census

Tract

Georgia, Troup County, Census 9608

Tract

Idaho, Elmore County, Census Tract 9605 Idaho, Idaho County, Census Tract 9604

30

Georgia, Muscogee County, 32

Census

Tract

Georgia, Troup County, Census 9609.01

Tract

Idaho, Kootenai County, Census Tract 9 Idaho, Madison County, Census Tract

Georgia, Muscogee County, 33.02

Census

Tract

Georgia, Twiggs County, Census 602

Tract

9502 Idaho, Madison County, Census Tract

Georgia, Muscogee County,

Census

Tract

Georgia, Upson County, Census Tract Georgia, Walker County, Census

104

9503.01 Idaho, Owyhee County, Census Tract

34

Tract

Georgia, Muscogee County,

Census

Tract

207

9501.02

105.02

Georgia, Ware County, Census

Tract

Illinois, Adams County, Census Tract 4

Georgia, Polk County, Census

Tract

104

9504

Illinois, Adams County, Census Tract 5

Georgia, Putnam County,

Census

Tract

Georgia, Ware County, Census 9507

Tract

Illinois, Adams County, Census Tract 7

9602.02

Illinois, Adams County, Census Tract 8

Georgia, Randolph County,

Census

Tract

Georgia, Warren County, Census

Tract

Illinois, Alexander County, Census Tract

7901

9705

9578

Georgia, Randolph County, 7902

Census

Tract

Georgia, Whitfield County, Census 4

Tract

Illinois, Alexander County, Census Tract 9579

Georgia, Richmond County, 2

Census

Tract

Georgia, Whitfield County, Census 5.02

Tract

Illinois, Champaign County, Census Tract 2

Georgia, Richmond County, 3

Census

Tract

Georgia, Whitfield County, Census 13

Tract

Illinois, Champaign County, Census Tract 3.01

Georgia, Richmond County, 9

Census

Tract

Georgia, Wilcox County, Census 9601

Tract

Illinois, Champaign County, Census Tract 3.02

Georgia, Richmond County, 10

Census

Tract

Hawaii, Honolulu County, Census 18.01

Tract

Illinois, Champaign County, Census Tract 4.01

Georgia, Richmond County, 14

Census

Tract

Hawaii, Honolulu County, Census Tract 20.04

Illinois, Champaign County, Census Tract 4.02

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Illinois, Champaign County,

Census

Tract

Illinois,

Cook

County,

Census

Tract

Illinois,

Cook County, Census Tract 4201

7

2521.02

Illinois,

Cook County, Census Tract 4204

Illinois, Champaign County,

Census

Tract

Illinois,

Cook

County,

Census

Tract

Illinois,

Cook County, Census Tract 4205

9.01

2522.01

Illinois,

Cook County, Census Tract 4207

Illinois, Champaign County,

Census

Tract

Illinois,

Cook

County,

Census Tract

2601

Illinois,

Cook County, Census Tract 4208

53

Illinois,

Cook

County,

Census Tract

2602

Illinois,

Cook County, Census Tract 4212

Illinois, Champaign County,

Census

Tract

Illinois,

Cook

County,

Census Tract

2603

Illinois,

Cook County, Census Tract

54.01

Illinois,

Cook

County,

Census Tract

2604

4301.01

Illinois, Champaign County,

Census

Tract

Illinois,

Cook

County,

Census Tract

2605

Illinois,

Cook County, Census Tract 4303

60

Illinois,

Cook

County,

Census Tract

2606

Illinois,

Cook County, Census Tract 4305

Illinois, Champaign County,

Census

Tract

Illinois,

Cook

County,

Census

Tract

2607

Illinois,

Cook County, Census Tract 4307

111

Illinois,

Cook

County,

Census Tract

2608

Illinois,

Cook County, Census Tract

Illinois, Christian County,

Census

Tract

Illinois,

Cook

County,

Census

Tract

2609

4313.01

9589

Illinois,

Cook

County,

Census Tract

2610

Illinois,

Cook County, Census Tract

Illinois, Coles County, Census

Tract

4

Illinois,

Cook

County,

Census Tract

2705

4313.02

Illinois, Cook County,

Census

Tract

Illinois,

Cook

County,

Census Tract

2712

Illinois,

Cook County, Census Tract 4314

105.01

Illinois,

Cook

County,

Census

Tract

2713

Illinois,

Cook County, Census Tract

Illinois, Cook County, Census

Tract

205

Illinois,

Cook

County,

Census

Tract

2714

4401.01

Illinois, Cook County,

Census

Tract

Illinois,

Cook

County,

Census

Tract

2718

Illinois,

Cook County, Census Tract

301.04

Illinois,

Cook

County,

Census

Tract

2804

4401.02

Illinois, Cook County,

Census

Tract

Illinois,

Cook

County,

Census

Tract

2809

Illinois,

Cook County, Census Tract

306.03

Illinois,

Cook

County,

Census Tract

2909

4402.01

Illinois, Cook County,

Census

Tract

Illinois,

Cook

County,

Census

Tract

2912

Illinois,

Cook County, Census Tract

307.03

Illinois,

Cook

County,

Census Tract

2916

4402.02

Illinois, Cook County, Census

Tract

312

Illinois,

Cook

County,

Census Tract

2922

Illinois,

Cook County, Census Tract 4601

Illinois, Cook County,

Census

Tract

Illinois,

Cook

County,

Census

Tract

2924

Illinois,

Cook County, Census Tract

315.01

Illinois,

Cook

County,

Census Tract

2925

4603.01

Illinois, Cook County, Census

Tract

819

Illinois,

Cook

County,

Census Tract

3005

Illinois,

Cook County, Census Tract

Illinois, Cook County, Census

Tract

1901

Illinois,

Cook

County,

Census Tract

3007

4603.02

Illinois, Cook County, Census

Tract

1912

Illinois,

Cook

County,

Census Tract

3008

Illinois,

Cook County, Census Tract 4606

Illinois, Cook County,

Census

Tract

Illinois,

Cook

County,

Census

Tract

3009

Illinois,

Cook County, Census Tract 4607

2105.01

Illinois,

Cook

County,

Census Tract

3011

Illinois,

Cook County, Census Tract 4610

Illinois, Cook County,

Census

Tract

Illinois,

Cook

County,

Census

Tract

3012

Illinois,

Cook County, Census Tract

2106.01

Illinois,

Cook

County,

Census

Tract

3016

4909.01

Illinois, Cook County,

Census

Tract

Illinois,

Cook

County,

Census

Tract

Illinois,

Cook County, Census Tract 4910

2209.02

3018.01

Illinois,

Cook County, Census Tract 5202

Illinois, Cook County, Census

Tract

2210

Illinois,

Cook

County,

Census

Tract

Illinois,

Cook County, Census Tract 5302

Illinois, Cook County, Census

Tract

2211

3018.02

Illinois,

Cook County, Census Tract

Illinois, Cook County, Census

Tract

2225

Illinois,

Cook

County,

Census

Tract

5401.01

Illinois, Cook County, Census

Tract

2226

3018.03

Illinois,

Cook County, Census Tract

Illinois, Cook County, Census

Tract

2228

Illinois,

Cook

County,

Census Tract

3104

5401.02

Illinois, Cook County, Census

Tract

2229

Illinois,

Cook

County,

Census Tract

3105

Illinois,

Cook County, Census Tract 5704

Illinois, Cook County, Census

Tract

2303

Illinois,

Cook

County,

Census Tract

3106

Illinois,

Cook County, Census Tract 5803

Illinois, Cook County, Census

Tract

2305

Illinois,

Cook

County,

Census Tract

3107

Illinois,

Cook County, Census Tract

Illinois, Cook County, Census

Tract

2309

Illinois,

Cook

County,

Census Tract

3108

5805.01

Illinois, Cook County, Census

Tract

2312

Illinois,

Cook

County,

Census Tract

3109

Illinois,

Cook County, Census Tract 6103

Illinois, Cook County, Census

Tract

2315

Illinois,

Cook

County,

Census Tract

3406

Illinois,

Cook County, Census Tract 6104

Illinois, Cook County, Census

Tract

2407

Illinois,

Cook

County,

Census Tract

3504

Illinois,

Cook County, Census Tract 6110

Illinois, Cook County, Census

Tract

2410

Illinois,

Cook

County,

Census Tract

3511

Illinois,

Cook County, Census Tract 6111

Illinois, Cook County, Census

Tract

2427

Illinois,

Cook

County,

Census Tract

3514

Illinois,

Cook County, Census Tract 6112

Illinois, Cook County, Census

Tract

2510

Illinois,

Cook

County,

Census

Tract

3515

Illinois,

Cook County, Census Tract 6113

Illinois, Cook County, Census

Tract

2513

Illinois,

Cook

County,

Census Tract

3602

Illinois,

Cook County, Census Tract 6114

Illinois, Cook County, Census

Tract

2515

Illinois,

Cook

County,

Census Tract

3805

Illinois,

Cook County, Census Tract 6115

Illinois, Cook County, Census

Tract

2516

Illinois,

Cook

County,

Census Tract

3814

Illinois,

Cook County, Census Tract 6118

Illinois, Cook County, Census

Tract

2518

Illinois,

Cook

County,

Census Tract

4004

Illinois,

Cook County, Census Tract 6119

Illinois, Cook County, Census

Tract

2519

Illinois,

Cook

County,

Census Tract

4005

Illinois,

Cook County, Census Tract 6120

Illinois, Cook County, Census

Tract

2520

Illinois,

Cook

County,

Census Tract

4008

Illinois,

Cook County, Census Tract 6309

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Illinois, Cook County, Census Tract
6603.01

Illinois, Cook County, Census Tract 6604
Illinois, Cook County, Census Tract 6606
Illinois, Cook County, Census Tract 6609
Illinois, Cook County, Census Tract 6702
Illinois, Cook County, Census Tract 6703
Illinois, Cook County, Census Tract 6704
Illinois, Cook County, Census Tract 6705
Illinois, Cook County, Census Tract 6706
Illinois, Cook County, Census Tract 6707
Illinois, Cook County, Census Tract 6711
Illinois, Cook County, Census Tract 6712
Illinois, Cook County, Census Tract 6713
Illinois, Cook County, Census Tract 6714
Illinois, Cook County, Census Tract 6715
Illinois, Cook County, Census Tract 6716
Illinois, Cook County, Census Tract 6718
Illinois, Cook County, Census Tract 6805
Illinois, Cook County, Census Tract 6806
Illinois, Cook County, Census Tract 6809
Illinois, Cook County, Census Tract 6810
Illinois, Cook County, Census Tract 6811
Illinois, Cook County, Census Tract 6812
Illinois, Cook County, Census Tract 6813
Illinois, Cook County, Census Tract 6814
Illinois, Cook County, Census Tract 6903
Illinois, Cook County, Census Tract 6911
Illinois, Cook County, Census Tract 6915
Illinois, Cook County, Census Tract 7101
Illinois, Cook County, Census Tract 7103
Illinois, Cook County, Census Tract 7106
Illinois, Cook County, Census Tract 7107
Illinois, Cook County, Census Tract 7303
Illinois, Cook County, Census Tract
8036.06

Illinois, Cook County, Census Tract
8044.05

Illinois, Cook County, Census Tract
8133.02

Illinois, Cook County, Census Tract
8138.02

Illinois, Cook County, Census Tract
8164.01

Illinois, Cook County, Census Tract 8173
Illinois, Cook County, Census Tract
8236.03

Illinois, Cook County, Census Tract
8262.01

Illinois, Cook County, Census Tract
8263.04

Illinois, Cook County, Census Tract
8269.02

Illinois, Cook County, Census Tract 8276
Illinois, Cook County, Census Tract 8289

Illinois, Cook County, Census Tract 8290
Illinois, Cook County, Census Tract 8291

Illinois, Cook County, Census Tract
8294.01
Illinois, Cook County, Census Tract 8312
Illinois, Cook County, Census Tract 8313
Illinois, Cook County, Census Tract 8339
Illinois, Cook County, Census Tract 8340
Illinois, Cook County, Census Tract 8342
Illinois, Cook County, Census Tract 8345
Illinois, Cook County, Census Tract 8346
Illinois, Cook County, Census Tract 8348
Illinois, Cook County, Census Tract 8349
Illinois, Cook County, Census Tract 8351
Illinois, Cook County, Census Tract 8355
Illinois, Cook County, Census Tract 8356
Illinois, Cook County, Census Tract 8359
Illinois, Cook County, Census Tract 8361
Illinois, Cook County, Census Tract 8366
Illinois, Cook County, Census Tract 8367
Illinois, Cook County, Census Tract 8368
Illinois, Cook County, Census Tract 8369
Illinois, Cook County, Census Tract 8370
Illinois, Cook County, Census Tract 8371
Illinois, Cook County, Census Tract 8373
Illinois, Cook County, Census Tract 8374
Illinois, Cook County, Census Tract 8383
Illinois, Cook County, Census Tract 8387
Illinois, Cook County, Census Tract 8401
Illinois, Cook County, Census Tract 8407
Illinois, Cook County, Census Tract 8410
Illinois, Cook County, Census Tract 8412
Illinois, Cook County, Census Tract 8413
Illinois, Cook County, Census Tract 8414
Illinois, Cook County, Census Tract 8415
Illinois, Cook County, Census Tract 8418
Illinois, Cook County, Census Tract 8425
Illinois, Cook County, Census Tract 8429
Illinois, Cook County, Census Tract 8430
Illinois, Cook County, Census Tract 8433
Illinois, Cook County, Census Tract 8434
Illinois, DeKalb County, Census Tract
10.02

Illinois, DeKalb County, Census Tract 22
Illinois, Fayette County, Census Tract
9510

Illinois, Franklin County, Census Tract
401

Illinois, Franklin County, Census Tract
410
Illinois, Jackson County, Census Tract
107
Illinois, Jackson County, Census Tract
117
Illinois, Jefferson County, Census Tract
509

Illinois, Jefferson County, Census Tract
510

Illinois, Jefferson County, Census Tract
511

Illinois, Kane County, Census Tract 8515
Illinois, Kankakee County, Census Tract
110
Illinois, Kankakee County, Census Tract
114

Illinois, Kankakee County, Census Tract
115
Illinois, Kankakee County, Census Tract
116
Illinois, Kankakee County, Census Tract
117
Illinois, Kankakee County, Census Tract
123

Illinois, Knox County, Census Tract 8
Illinois, Knox County, Census Tract 9

Illinois, Knox County, Census Tract 10
Illinois, Knox County, Census Tract 11
Illinois, Lake County, Census Tract
8624.01

Illinois, Lake County, Census Tract
8626.05

Illinois, Lake County, Census Tract 8627
Illinois, Lake County, Census Tract
8629.02

Illinois, Lake County, Census Tract 8661
Illinois, Livingston County, Census Tract
9605

Illinois, Macon County, Census Tract 2
Illinois, Macon County, Census Tract 3
Illinois, Macon County, Census Tract 4
Illinois, Macon County, Census Tract 6
Illinois, Macon County, Census Tract 9
Illinois, Macon County, Census Tract 10
Illinois, Macon County, Census Tract 11
Illinois, Macon County, Census Tract 19
Illinois, Macon County, Census Tract 31
Illinois, Madison County, Census Tract
4006

Illinois, Madison County, Census Tract
4007
Illinois, Madison County, Census Tract
4017.01

Illinois, Madison County, Census Tract
4040

Illinois, Marion County, Census Tract
9527

Illinois, McDonough County, Census
Tract 104
Illinois, McDonough County, Census
Tract 105

Illinois, McLean County, Census Tract 2
Illinois, McLean County, Census Tract
13.03

Illinois, Morgan County, Census Tract
9516

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Illinois, Morgan County, Census Tract
9517

Illinois, Peoria County, Census Tract 1
Illinois, Peoria County, Census Tract 2

Illinois, Peoria County, Census Tract 3

Illinois, Peoria County, Census Tract 5
Illinois, Peoria County, Census Tract 9
Illinois, Peoria County, Census Tract 12
Illinois, Peoria County, Census Tract 13
Illinois, Peoria County, Census Tract 15

Illinois, Peoria County, Census Tract 25

Illinois, Peoria County, Census Tract 50
Illinois, Richland County, Census Tract
9780

Illinois, Rock Island County, Census
Tract 226

Illinois, Rock Island County, Census
Tract 236

Illinois, Saline County, Census Tract 9558
Illinois, Sangamon County, Census Tract
2.02

Illinois, Sangamon County, Census Tract
3

Illinois, Sangamon County, Census Tract
8

Illinois, Sangamon County, Census Tract
14

Illinois, Sangamon County, Census Tract
15

Illinois, Sangamon County, Census Tract
16

Illinois, Sangamon County, Census Tract
17

Illinois, Sangamon County, Census Tract
23

Illinois, Sangamon County, Census Tract
24

Illinois, Sangamon County, Census Tract
28.02

Illinois, St. Clair County, Census Tract
5004

Illinois, St. Clair County, Census Tract
5005

Illinois, St. Clair County, Census Tract
5009

Illinois, St. Clair County, Census Tract
5011

Illinois, St. Clair County, Census Tract
5012

Illinois, St. Clair County, Census Tract
5013

Illinois, St. Clair County, Census Tract
5014

Illinois, St. Clair County, Census Tract
5017

Illinois, St. Clair County, Census Tract
5022

Illinois, St. Clair County, Census Tract
5023

Illinois, St. Clair County, Census Tract
5024.01

Illinois, St. Clair County, Census Tract
5024.04

Illinois, St. Clair County, Census Tract
5025
Illinois, St. Clair County, Census Tract
5026.03

Illinois, St. Clair County, Census Tract
5027

Illinois, St. Clair County, Census Tract
5028
Illinois, St. Clair County, Census Tract
5045
Illinois, St. Clair County, Census Tract
5046

Illinois, Stephenson County, Census Tract
7
Illinois, Stephenson County, Census Tract
8
Illinois, Stephenson County, Census Tract
13

Illinois, Vermilion County, Census Tract
2

Illinois, Vermilion County, Census Tract
3
Illinois, Vermilion County, Census Tract
4
Illinois, Vermilion County, Census Tract
6
Illinois, White County, Census Tract 9580
Illinois, Whiteside County, Census Tract
10

Illinois, Whiteside County, Census Tract
13

Illinois, Whiteside County, Census Tract
15

Illinois, Will County, Census Tract 8819
Illinois, Will County, Census Tract 8820

Illinois, Will County, Census Tract 8821

Illinois, Will County, Census Tract 8824

Illinois, Will County, Census Tract 8825
Illinois, Will County, Census Tract
8836.05

Illinois, Williamson County, Census Tract
204

Illinois, Winnebago County, Census Tract
10

Illinois, Winnebago County, Census Tract
11

Illinois, Winnebago County, Census Tract
12

Illinois, Winnebago County, Census Tract
13

18
Illinois, Winnebago County, Census Tract

Illinois, Winnebago County, Census Tract
19

Illinois, Winnebago County, Census Tract
20
Illinois, Winnebago County, Census Tract
21
Illinois, Winnebago County, Census Tract
23.01

Illinois, Winnebago County, Census Tract
24
Illinois, Winnebago County, Census Tract
25
Illinois, Winnebago County, Census Tract
26

Illinois, Winnebago County, Census Tract
27
Illinois, Winnebago County, Census Tract
28
Illinois, Winnebago County, Census Tract
29
Illinois, Winnebago County, Census Tract
32

Illinois, Winnebago County, Census Tract

33

Illinois, Winnebago County, Census Tract
40.03

Indiana, Allen County, Census Tract 5
Indiana, Allen County, Census Tract 6

Indiana, Allen County, Census Tract 12

Indiana, Allen County, Census Tract 13

Indiana, Allen County, Census Tract 16
Indiana, Allen County, Census Tract 17
Indiana, Allen County, Census Tract 21

Indiana, Allen County, Census Tract 23
Indiana, Allen County, Census Tract 28

Indiana, Allen County, Census Tract 30
Indiana, Allen County, Census Tract 31
Indiana, Allen County, Census Tract 43
Indiana, Allen County, Census Tract 44
Indiana, Clark County, Census Tract
503.03

Indiana, Clark County, Census Tract
504.03

Indiana, Daviess County, Census Tract
9547

Indiana, Delaware County, Census Tract 4
Indiana, Delaware County, Census Tract 5

Indiana, Delaware County, Census Tract 6
Indiana, Delaware County, Census Tract
9.02

Indiana, Delaware County, Census Tract
12

Indiana, Delaware County, Census Tract
16

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Indiana, Delaware County, Census Tract

Indiana,

Marion

County,

Census

Tract

Indiana,

Marion

County, Census

Tract

20

3308.05

3564

Indiana, Elkhart County, Census Tract 26

Indiana,

Marion

County,

Census

Tract

Indiana,

Marion

County, Census

Tract

Indiana, Fayette County, Census Tract

3401.08

3569

9541

Indiana,

Marion

County,

Census

Tract

Indiana,

Marion

County, Census

Tract

Indiana, Floyd County, Census Tract 702

3404

3572

Indiana, Floyd County, Census Tract

Indiana,

Marion

County,

Census

Tract

Indiana,

Marion

County, Census

Tract

708.01

3407

3573

Indiana, Grant County, Census Tract 2

Indiana,

Marion

County,

Census

Tract

Indiana,

Marion

County, Census

Tract

Indiana, Henry County, Census Tract

3412

3574

9765

Indiana,

Marion

County,

Census

Tract

Indiana,

Marion

County, Census

Tract

Indiana, Howard County, Census Tract 2

3416

3581

Indiana, Howard County, Census Tract 4

Indiana,

Marion

County,

Census

Tract

Indiana,

Marion

County, Census

Tract

Indiana, Howard County, Census Tract 12

3417

3601.01

Indiana, Jackson County, Census Tract

Indiana,

Marion

County,

Census

Tract

Indiana,

Marion

County, Census

Tract

9679.01

3419.03

3603.02

Indiana, Jay County, Census Tract 9630

Indiana,

Marion

County,

Census

Tract

Indiana,

Marion

County, Census

Tract

Indiana, Knox County, Census Tract 9553

3423

3604.01

Indiana, Lake County, Census Tract

Indiana,

Marion

County,

Census

Tract

Indiana,

Marion

County, Census

Tract

102.01

3503

3907

Indiana, Lake County, Census Tract

Indiana,

Marion

County,

Census

Tract

Indiana,

Monroe

County, Census

Tract

102.03

3505

2.01

Indiana, Lake County, Census Tract

Indiana,

Marion

County,

Census

Tract

Indiana,

Monroe

County, Census

Tract

102.05

3508

2.02

Indiana, Lake County, Census Tract

Indiana,

Marion

County,

Census

Tract

Indiana,

Monroe

County, Census

Tract

103.02

3510

6.01

Indiana, Lake County, Census Tract 105

Indiana,

Marion

County,

Census

Tract

Indiana,

Monroe

County, Census

Tract 16

Indiana, Lake County, Census Tract 110

3519

Indiana, 9516

Randolph

County, Census

Tract

Indiana, Lake County, Census Tract 111

Indiana,

Marion

County,

Census

Tract

Indiana,

Shelby

County, Census

Tract

Indiana, Lake County, Census Tract 113

3521

7106.01

Indiana, Lake County, Census Tract 114

Indiana,

Marion

County,

Census

Tract

Indiana,

St. Joseph

County, Census

Tract

Indiana, Lake County, Census Tract 116

3523

4

Indiana, Lake County, Census Tract 119

Indiana,

Marion

County,

Census

Tract

Indiana,

St. Joseph

County, Census

Tract

Indiana, Lake County, Census Tract 121

3524

5

Indiana, Lake County, Census Tract 122

Indiana,

Marion

County,

Census

Tract

Indiana,

St. Joseph

County, Census

Tract

Indiana, Lake County, Census Tract 123

3526

6

Indiana, Lake County, Census Tract 205

Indiana,

Marion

County,

Census

Tract

Indiana,

St. Joseph

County, Census

Tract

Indiana, Lake County, Census Tract 206

3527

17

Indiana, Lake County, Census Tract 301

Indiana,

Marion

County,

Census

Tract

Indiana,

St. Joseph

County, Census

Tract

Indiana, Lake County, Census Tract 302

3528

19

Indiana, Lake County, Census Tract 303

Indiana,

Marion

County,

Census

Tract

Indiana,

St. Joseph

County, Census

Tract

Indiana, Lake County, Census Tract 310

3535

20

Indiana, Lake County, Census Tract 412

Indiana,

Marion

County,

Census

Tract

Indiana,

St. Joseph

County, Census

Tract

Indiana, LaPorte County, Census Tract

3547

21

413

Indiana,

Marion

County,

Census

Tract

Indiana,

St. Joseph

County, Census

Tract

Indiana, Madison County, Census Tract 5

3548

24

Indiana, Madison County, Census Tract 8

Indiana,

Marion

County,

Census

Tract

Indiana,

St. Joseph

County, Census

Tract

Indiana, Madison County, Census Tract 9

3549

28

Indiana, Marion County, Census Tract

Indiana,

Marion

County,

Census

Tract

Indiana,

St. Joseph

County, Census

Tract

3103.05

3550

29

Indiana, Marion County, Census Tract

Indiana,

Marion

County,

Census

Tract

Indiana,

St. Joseph

County, Census

Tract

3226

3551

30

Indiana, Marion County, Census Tract

Indiana,

Marion

County,

Census

Tract

Indiana,

St. Joseph

County, Census

Tract

3308.03

3557

34

Indiana, Marion County, Census Tract

Indiana,

Marion

County,

Census

Tract

Indiana,

Tippecanoe

County,

Census

3308.04

3559

Tract 4

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Indiana,

Tippecanoe

County,

Census

Iowa, Pottawattamie County,

Census

Kansas, Sedgwick County, Census Tract 40

Tract 54

Tract 309

Indiana,

Tippecanoe

County,

Census

Iowa, Scott County, Census Tract

106

Kansas, Sedgwick County, Census Tract

Tract 55

Iowa, Scott County, Census Tract

107

43

Indiana,

Tippecanoe

County,

Census

Iowa, Scott County, Census Tract

108

Kansas, Sedgwick County, Census Tract

Tract 105

Iowa, Scott County, Census Tract

109

58

Indiana,

Vanderburgh

County,

Census

Iowa, Scott County, Census Tract

114

Kansas, Sedgwick County, Census Tract

Tract 11

Iowa, Story County, Census Tract

5

60

Indiana,

Vanderburgh

County,

Census

Iowa, Wapello County, Census

Tract

Kansas, Sedgwick County, Census Tract

Tract 12

9605

61

Indiana,

Vanderburgh

County,

Census

Iowa, Webster County, Census Tract

7

Kansas, Sedgwick County, Census Tract

Tract 13

Iowa, Woodbury County, Census

Tract 12

65

Indiana,

Vanderburgh

County,

Census

Iowa, Woodbury County, Census

Tract 13

Kansas, Sedgwick County, Census Tract

Tract 14

Kansas, Barton County, Census

Tract

67

Indiana,

Vanderburgh

County,

Census

9714

Kansas, Sedgwick County, Census Tract

Tract 19

Kansas, Crawford County, Census

Tract

68

Indiana,

Vanderburgh

County,

Census

9572

Kansas, Sedgwick County, Census Tract

Tract 20

Kansas, Decatur County, Census

Tract

75

Indiana,

Vanderburgh

County,

Census

9511

Kansas, Sedgwick County, Census Tract

Tract 21

Kansas, Douglas County, Census

Tract 4

78

Indiana,

Vanderburgh

County,

Census

Kansas, Ford County, Census

Tract

Kansas, Seward County, Census Tract

Tract 25

9621.01

9660

Indiana,

Vanderburgh

County,

Census

Kansas, Geary County, Census Tract

1

Kansas, Shawnee County, Census Tract 4

Tract 26

Kansas, Lyon County, Census Tract

5

Kansas, Shawnee County, Census Tract 5

Indiana,

Vigo County,

Census

Tract 3

Kansas, Montgomery County,

Census

Kansas, Shawnee County, Census Tract 8

Indiana,

Vigo County,

Census

Tract 4

Tract 9512

Kansas, Shawnee County, Census Tract

Indiana,

Vigo County,

Census

Tract 5

Kansas, Neosho County, Census

Tract

11

Indiana,

Vigo County,

Census

Tract 19

9517

Kansas, Shawnee County, Census Tract 12

Indiana,

Vigo County,

Census

Tract 111

Kansas, Reno County, Census Tract

6

Kansas, Shawnee County, Census Tract

Indiana,

Wayne County,

Census

Tract 5

Kansas, Reno County, Census Tract 7

29

Iowa,

Black Hawk

County, Census

Tract

Kansas, Reno County, Census Tract 8

Kansas, Shawnee County, Census Tract

1

Kansas, Riley County, Census Tract

10.02

30.01

Iowa,

Black Hawk

County, Census

Tract

Kansas, Saline County, Census Tract 1

Kansas, Shawnee County, Census Tract

2

Kansas, Saline County, Census

Tract 2

40

Iowa,

Black Hawk

County, Census

Tract

Kansas, Sedgwick County, Census Tract 1

Kansas, Wyandotte County, Census Tract

3

Kansas, Sedgwick County, Census Tract 4

403

Iowa,

Black Hawk

County, Census

Tract

Kansas, Sedgwick County, Census Tract 6

Kansas, Wyandotte County, Census Tract

17.01

Kansas, Sedgwick County, Census Tract 7

406

Iowa,

Decatur County,

Census Tract

9603

Kansas, Sedgwick County, Census

Tract 8

Kansas, Wyandotte County, Census Tract

Iowa, Des

Moines County,

Census

Tract 4

Kansas, Sedgwick County, Census Tract 9

407

Iowa,

Dubuque County,

Census

Tract 1

Kansas, Sedgwick County, Census

Tract

Kansas, Wyandotte County, Census Tract

Iowa,

Dubuque County,

Census

Tract 5

18

408

Iowa,

Jackson County,

Census

Tract 9506

Kansas, Sedgwick County, Census

Tract

Kansas, Wyandotte County, Census Tract

Iowa,

Johnson County,

Census

Tract 21

24

409

Iowa, Lee

County, Census

Tract

4908

Kansas, Sedgwick County, Census

Tract

Kansas, Wyandotte County, Census Tract

Iowa, Lee

County, Census

Tract

4910

26

410

Iowa,

Linn County,

Census Tract

19

Kansas, Sedgwick County, Census

Tract

Kansas, Wyandotte County, Census Tract

Iowa,

Linn County,

Census Tract

22

27

411

Iowa,

Linn County,

Census Tract

27

Kansas, Sedgwick County, Census

Tract

Kansas, Wyandotte County, Census Tract

Iowa,

Marshall County,

Census

Tract

31

412

9505

Kansas, Sedgwick County, Census

Tract

Kansas, Wyandotte County, Census Tract

Iowa,

Polk County,

Census Tract

12

32

413

Iowa,

Polk County,

Census Tract

26

Kansas, Sedgwick County, Census

Tract

Kansas, Wyandotte County, Census Tract

Iowa,

Polk County,

Census Tract

39.01

36

415

Iowa,

Polk County,

Census Tract

48

Kansas, Sedgwick County, Census

Tract

Kansas, Wyandotte County, Census Tract

Iowa,

Polk County,

Census Tract

52

37

418

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Kansas, Wyandotte County, Census Tract 420.01

Kentucky, Floyd County, Census Tract 9205

Kentucky, Jefferson County, Census Tract 128.02

Kansas, Wyandotte County, Census Tract 420.02

Kentucky, Floyd County, Census Tract 9207

Kentucky, Kenton County, Census Tract 616

Kansas, Wyandotte County, Census Tract 421

Kentucky, Harlan County, Census Tract 9710

Kentucky, Knox County, Census Tract 9301

Kansas, Wyandotte County, Census Tract 422

Kentucky, Henderson County, Census Tract 203

Kentucky, Knox County, Census Tract 9303

Kansas, Wyandotte County, Census Tract 423

Kentucky, Henderson County, Census Tract 204

Kentucky, Knox County, Census Tract 9307

Kansas, Wyandotte County, Census Tract 424

Kentucky, Jackson County, Census Tract 9602

Kentucky, Lee County, Census Tract 9502

Kansas, Wyandotte County, Census Tract 430

Kentucky, Jefferson County, Census Tract 3

Kentucky, Lee County, Census Tract 9503

Kansas, Wyandotte County, Census Tract 439.04

Kentucky, Jefferson County, Census Tract 6

Kentucky, McCracken County, Census Tract 301

Kansas, Wyandotte County, Census Tract 441.04

Kentucky, Jefferson County, Census Tract 8

Kentucky, McCracken County, Census Tract 302

Kansas, Wyandotte County, Census Tract 451

Kentucky, Jefferson County, Census Tract 10

Kentucky, McCracken County, Census Tract 303

Kentucky, Bath County, Census Tract 9703

Kentucky, Jefferson County, Census Tract 17

Kentucky, McCreary County, Census Tract 9601

Kentucky, Bell County, Census Tract 9601

Kentucky, Jefferson County, Census Tract 18

Kentucky, McCreary County, Census Tract 9602

Kentucky, Bell County, Census Tract 9605

Kentucky, Jefferson County, Census Tract 21

Kentucky, McCreary County, Census Tract 9604

Kentucky, Boyd County, Census Tract 302

Kentucky, Jefferson County, Census Tract 23

Kentucky, Muhlenberg County, Census Tract 9601

Kentucky, Breathitt County, Census Tract 9206

Kentucky, Jefferson County, Census Tract

Kentucky, Owsley County, Census Tract

Kentucky, Breathitt County, Census Tract 9207

24

9301 Kentucky, Pike County, Census Tract 9317

Kentucky, Jefferson County, Census Tract 28

Kentucky, Butler County, Census Tract 9302

Kentucky, Jefferson County, Census Tract

Kentucky, Rockcastle County, Census

Kentucky, Campbell County, Census

30

Tract 9504

Tract 501

Kentucky, Jefferson County, Census Tract 35

Kentucky, Warren County, Census Tract 101

Kentucky, Campbell County, Census

Tract 512

Kentucky, Jefferson County, Census Tract 37

Kentucky, Warren County, Census Tract 102

Kentucky, Clay County, Census Tract 9501

Kentucky, Jefferson County, Census Tract 43.01

Kentucky, Warren County, Census Tract 103

Kentucky, Clay County, Census Tract

9505

Kentucky, Jefferson County, Census Tract 43.02

Kentucky, Warren County, Census Tract 104

Kentucky, Clay County, Census Tract 9506

Kentucky, Jefferson County, Census Tract 50

Kentucky, Wayne County, Census Tract 9203

Kentucky, Clinton County, Census Tract

9702.02

Kentucky, Jefferson County, Census Tract 51

Kentucky, Whitley County, Census Tract 9208

Kentucky, Elliott County, Census Tract

9202

Kentucky, Jefferson County, Census Tract 59

Kentucky, Wolfe County, Census Tract 9301

Kentucky, Fayette County, Census Tract 2

Kentucky, Fayette County, Census Tract 3 Kentucky, Fayette County, Census Tract 9

Kentucky, Jefferson County, Census Tract 62

Kentucky, Wolfe County, Census Tract 9302

Kentucky, Fayette County, Census Tract 14

Kentucky, Jefferson County, Census Tract 65

Louisiana, Bossier Parish, Census Tract 113

Kentucky, Fayette County, Census Tract 15

Kentucky, Jefferson County, Census Tract 113.02

Louisiana, Caddo Parish, Census Tract 206

Kentucky, Floyd County, Census Tract 9204

Kentucky, Jefferson County, Census Tract 119.01

Louisiana, Caddo Parish, Census Tract 207

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Louisiana,

Caddo

Parish,

Census

Tract

Louisiana, East Baton Rouge Parish, Cen- sus Tract 30

Louisiana, Orleans Parish, Census Tract 8 Louisiana, Orleans Parish, Census Tract

211

Louisiana,

Caddo

Parish,

Census

Tract

Louisiana, East Baton Rouge Parish, Cen-

9.01

217

sus Tract 31.01

Louisiana, Orleans Parish, Census Tract

Louisiana,

Caddo

Parish,

Census

Tract

Louisiana, East Baton Rouge Parish, Cen-

9.02

218

sus Tract 31.03

Louisiana, Orleans Parish, Census Tract

Louisiana,

Caddo

Parish,

Census

Tract

Louisiana, East Baton Rouge Parish, Cen-

9.03

219

sus Tract 36.03

Louisiana, Orleans Parish, Census Tract

Louisiana,

Caddo

Parish,

Census

Tract

Louisiana, East Baton Rouge Parish, Cen-

9.04

223

sus Tract 40.13

Louisiana, Orleans Parish, Census Tract

Louisiana,

Caddo

Parish,

Census

Tract

Louisiana, East Baton Rouge Parish, Cen-

13.01

224

sus Tract 51

Louisiana, Orleans Parish, Census Tract

Louisiana,

Caddo

Parish,

Census

Tract

Louisiana, East Carroll Parish, Census

13.02

225

Tract 3

Louisiana, Orleans Parish, Census Tract

Louisiana,

Caddo

Parish,

Census

Tract

Louisiana, Evangeline Parish, Census

14.01

232

Tract 9505

Louisiana, Orleans Parish, Census Tract

Louisiana,

Caddo

Parish,

Census

Tract

Louisiana, Evangeline Parish, Census

15

233

Tract 9506

Louisiana, Orleans Parish, Census Tract

Louisiana,

Caddo

Parish,

Census

Tract

Louisiana, Iberia Parish, Census Tract 308

17.01

235

Louisiana, Iberia Parish, Census Tract 309

Louisiana, Orleans Parish, Census Tract

Louisiana,

Caddo

Parish,

Census

Tract

Louisiana, Iberia Parish, Census Tract 310

17.35

237

Louisiana, Jefferson Parish, Census Tract

Louisiana, Orleans Parish, Census Tract

Louisiana,

Caddo

Parish,

Census

Tract

202.02

17.44

246.01

Louisiana, Jefferson Parish, Census Tract

Louisiana, Orleans Parish, Census Tract

Louisiana,

Caddo

Parish,

Census

Tract

215

17.50

246.02

Louisiana, Jefferson Parish, Census Tract

Louisiana, Orleans Parish, Census Tract

Louisiana,

Caddo

Parish,

Census

Tract

252.01

17.51

253

Louisiana, Jefferson Parish, Census Tract

Louisiana, Orleans Parish, Census Tract

257

20

Louisiana, 3

Calcasieu

Parish,

Census

Tract

Louisiana, Jefferson Parish, Census Tract 262

Louisiana, Orleans Parish, Census Tract 22

Louisiana, 6

Calcasieu

Parish,

Census

Tract

Louisiana, Jefferson Parish, Census Tract 269

Louisiana, Orleans Parish, Census Tract 28

Louisiana, 8

Calcasieu

Parish,

Census

Tract

Louisiana, Lafayette Parish, Census Tract 2

Louisiana, Orleans Parish, Census Tract 30

Louisiana, 16

Calcasieu

Parish,

Census

Tract

Louisiana, Lafayette Parish, Census Tract 8

Louisiana, Orleans Parish, Census Tract 35

Louisiana, Tract 2

Concordia

Parish,

Census

Louisiana, Lafayette Parish, Census Tract 9

Louisiana, Orleans Parish, Census Tract 36

Louisiana, 9506

De Soto

Parish,

Census

Tract

Louisiana, Lincoln Parish, Census Tract 9609

Louisiana, Orleans Parish, Census Tract 40

Louisiana, sus Tract 4

East

Baton Rouge

Parish,

Cen-

Louisiana, Madison Parish, Census Tract 9603

Louisiana, Orleans Parish, Census Tract 44.01

Louisiana, sus Tract 5

East

Baton Rouge

Parish,

Cen-

Louisiana, Morehouse Parish, Census Tract 9504

Louisiana, Orleans Parish, Census Tract 48

Louisiana, East sus Tract 6.01

Baton Rouge

Parish,

Cen-

Louisiana, Morehouse Parish, Census Tract 9508

Louisiana, Orleans Parish, Census Tract 50

Louisiana, sus Tract

East 9

Baton Rouge

Parish,

Cen-

Louisiana, Natchitoches Parish, Census Tract 7

Louisiana, Orleans Parish, Census Tract 63

Louisiana, East sus Tract 11.04

Baton Rouge

Parish,

Cen-

Louisiana, Orleans Parish, Census Tract 6.01

Louisiana, Orleans Parish, Census Tract 69

Louisiana, sus Tract

East 24

Baton Rouge

Parish,

Cen-

Louisiana, Orleans Parish, Census Tract 6.02

Louisiana, Orleans Parish, Census Tract 71.01

Louisiana, sus Tract

East 28.01

Baton Rouge

Parish,

Cen-

Louisiana, Orleans Parish, Census Tract 6.13

Louisiana, Orleans Parish, Census Tract 72

Louisiana, East sus Tract 28.02

Baton Rouge

Parish,

Cen-

Louisiana, Orleans Parish, Census Tract 7.02

Louisiana, Orleans Parish, Census Tract 75.01

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Louisiana,

Orleans

Parish,

Census

Tract

Louisiana,

Vermilion

Parish,

Census

Maryland, Baltimore

city,

Census

Tract

76.05

Tract 9508

603

Louisiana, 86

Orleans

Parish,

Census

Tract

Louisiana, 9507.01

Vernon Parish,

Census

Tract

Maryland, Baltimore 701

city,

Census

Tract

Louisiana,

Orleans

Parish,

Census

Tract

Louisiana,

Vernon Parish,

Census

Tract

Maryland, Baltimore

city,

Census

Tract

92

9507.02

702

Louisiana,

Orleans

Parish,

Census

Tract

Louisiana,

Washington

Parish,

Census

Maryland, Baltimore

city,

Census

Tract

94

Tract 9509

703

Louisiana, 131

Orleans

Parish,

Census

Tract

Louisiana, 317

Webster

Parish, Census

Tract

Maryland, Baltimore 704

city,

Census

Tract

Louisiana,

Orleans

Parish,

Census

Tract

Louisiana,

Webster

Parish, Census

Tract

Maryland, Baltimore

city,

Census

Tract

137

319

801.02

Louisiana,

Orleans

Parish,

Census

Tract

Louisiana,

West Feliciana

Parish,

Census

Maryland, Baltimore

city,

Census

Tract

140

Tract 9517.02

802

Louisiana, 143

Orleans

Parish,

Census

Tract

Louisiana, 9604

Winn Parish,

Census

Tract

Maryland, Baltimore 803.01

city,

Census

Tract

Louisiana,

Ouachita

Parish,

Census

Tract

Maine, Tract 201

Androscoggin

County,

Census

Maryland, Baltimore

city,

Census

Tract

4.02

803.02

Louisiana,

Ouachita

Parish,

Census

Tract

Maine,

Androscoggin

County,

Census

Maryland, Baltimore

city,

Census

Tract

6

Tract 202

804

Louisiana,

Ouachita

Parish,

Census

Tract

Maine,

Androscoggin

County,

Census

Maryland, Baltimore

city,

Census

Tract

7

Tract 204

805

Louisiana,

Ouachita

Parish,

Census

Tract

Maine,

Cumberland

County, Census

Tract

Maryland, Baltimore 807

city,

Census

Tract

9

5

Louisiana,

Ouachita

Parish,

Census

Tract

Maine,

Cumberland

County, Census

Tract

Maryland, Baltimore

city,

Census

Tract

11

6

808

Louisiana, 107

Ouachita

Parish,

Census

Tract

Maine, 241.02

Kennebec County,

Census

Tract

Maryland, Baltimore 901

city,

Census

Tract

Louisiana,

Ouachita

Parish,

Census

Tract

Maine, 9400

Penobscot County,

Census

Tract

Maryland, Baltimore 904

city,

Census

Tract

108

Louisiana,

Ouachita

Parish,

Census

Tract

Maryland,

Allegany

County, Census

Tract

Maryland, Baltimore

city,

Census

Tract

110

1

905

Louisiana, 110

Rapides

Parish,

Census

Tract

Maryland, 3

Allegany

County, Census

Tract

Maryland, Baltimore 906

city,

Census

Tract

Louisiana,

Rapides

Parish,

Census

Tract

Maryland, 7

Allegany

County, Census

Tract

Maryland, Baltimore 907

city,

Census

Tract

128

Louisiana, 129

Rapides

Parish,

Census

Tract

Maryland, 8

Allegany

County, Census

Tract

Maryland, Baltimore 908

city,

Census

Tract

Louisiana, 130

Rapides

Parish,

Census

Tract

Maryland, 10

Allegany

County, Census

Tract

Maryland, Baltimore 909

city,

Census

Tract

Louisiana, 131

Rapides

Parish,

Census

Tract

Maryland, 19

Allegany

County, Census

Tract

Maryland, Baltimore 1001

city,

Census

Tract

Louisiana, 139

Rapides

Parish,

Census

Tract

Maryland, 21

Allegany

County, Census

Tract

Maryland, Baltimore 1002

city,

Census

Tract

Louisiana,

St.

Bernard

Parish,

Census

Maryland,

Allegany

County, Census

Tract

Maryland, Baltimore

city,

Census

Tract

Tract 301.05

22

1204

Louisiana,

St.

Bernard

Parish,

Census

Maryland,

Anne Arundel

County,

Census

Maryland, Baltimore

city,

Census

Tract

Tract 306.03

Tract

7406.02

1301

Louisiana,

St.

Landry

Parish,

Census

Maryland,

Baltimore

city, Census

Tract

Maryland, Baltimore

city,

Census

Tract

Tract 9613

301

1302

Louisiana,

St.

Landry

Parish,

Census

Maryland,

Baltimore

city, Census

Tract

Maryland, Baltimore

city,

Census

Tract

Tract 9614

402

1303

Louisiana, 416

St. Mary

Parish,

Census

Tract

Maryland, 601

Baltimore

city, Census

Tract

Maryland, Baltimore 1304

city,

Census

Tract

Louisiana,

Tangipahoa

Parish,

Census

Maryland,

Baltimore

city, Census

Tract

Maryland, Baltimore

city,

Census

Tract

Tract 9543

602

1402

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Maryland, Baltimore city, Census

Tract

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore

city,

Census

Tract

1403

2005

2608

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore city, Census 2006

Tract

Maryland, Baltimore

city,

Census

Tract

1501

2610

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore city, Census 2007.01

Tract

Maryland, Baltimore

city,

Census

Tract

1502

2707.01

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore city, Census 2102

Tract

Maryland, Baltimore

city,

Census

Tract

1503

2708.02

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore city, Census 2303

Tract

Maryland, Baltimore

city,

Census

Tract

1505

2710.01

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore

city,

Census

Tract

1506

2501.02

2716

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore city, Census 2502.03

Tract

Maryland, Baltimore

city,

Census

Tract

1508

2717

Maryland, Baltimore city, Census 1510

Tract

Maryland, Baltimore city, Census 2502.04

Tract

Maryland, Baltimore 2718.01

city,

Census

Tract

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore

city,

Census

Tract

1512

2502.05

2718.02

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore

city,

Census

Tract

1513

2502.07

2720.07

Maryland, Baltimore city, Census 1601

Tract

Maryland, Baltimore city, Census 2503.03

Tract

Maryland, Baltimore 2801.02

city,

Census

Tract

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore

city,

Census

Tract

1602

2504.01

2803.01

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore city, Census 2504.02

Tract

Maryland, Baltimore

city,

Census

Tract

1603

2803.02

Maryland, Baltimore city, Census 1604

Tract

Maryland, Baltimore city, Census 2505

Tract

Maryland, Baltimore 2804.02

city,

Census

Tract

Maryland, Baltimore city, Census 1605

Tract

Maryland, Baltimore city, Census 2601.01

Tract

Maryland, Baltimore 2805

city,

Census

Tract

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore

County,

Census

1606

2601.02

Tract 4009

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore city, Census 2602.02

Tract

Maryland, Baltimore

County,

Census

1607

Tract 4011.02

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore

County,

Census

1608.02

2602.03

Tract 4013.02

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore city, Census 2603.01

Tract

Maryland, Baltimore

County,

Census

1701

Tract 4023.05

Maryland, Baltimore city, Census 1702

Tract

Maryland, Baltimore city, Census 2603.03

Tract

Maryland, Baltimore Tract 4207.01

County,

Census

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore city, Census 2604.01

Tract

Maryland, Baltimore Tract 4210

County,

Census

1703

Maryland, Baltimore city, Census 1801

Tract

Maryland, Baltimore city, Census 2604.02

Tract

Maryland, Baltimore Tract 4211.01

County,

Census

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore

County,

Census

1901

2604.03

Tract 4213

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore

County,

Census

1903

2604.04

Tract 4301.01

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore city, Census 2605.01

Tract

Maryland, Baltimore

County,

Census

2001

Tract 4303

Maryland, Baltimore city, Census 2002

Tract

Maryland, Baltimore city, Census 2606.04

Tract

Maryland, Baltimore Tract 4505.03

County,

Census

Maryland, Baltimore city, Census 2003

Tract

Maryland, Baltimore city, Census 2606.05

Tract

Maryland, Baltimore Tract 4505.04

County,

Census

Maryland, Baltimore city, Census

Tract

Maryland, Baltimore city, Census 2607

Tract

Maryland, Baltimore

County,

Census

2004

Tract 4513

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Maryland, Baltimore

County,

Census

Maryland, Prince George's County, Cen- sus Tract 8052.01

Massachusetts, Tract 6403

Bristol

County,

Census

Tract 4523

Maryland, Baltimore

County,

Census

Maryland, Prince George's County, Cen-

Massachusetts,

Bristol

County,

Census

Tract 4906.05

sus Tract 8056.01

Tract 6404

Maryland, Baltimore

County,

Census

Maryland, Prince George's County, Cen-

Massachusetts,

Bristol

County,

Census

Tract 4914.01

sus Tract 8056.02

Tract 6405

Maryland, Dorchester

County,

Census

Maryland, Prince George's County, Cen-

Massachusetts,

Bristol

County,

Census

Tract 9705

sus Tract 8059.06

Tract 6406

Maryland, Frederick

County,

Census

Maryland, Prince George's County, Cen- sus Tract 8059.07

Massachusetts, Tract 6408

Bristol

County,

Census

Tract 7503

Maryland, Frederick

County,

Census

Maryland, Prince George's County, Cen-

Massachusetts,

Bristol

County,

Census

Tract 7505.05

sus Tract 8059.08

Tract 6409.01

Maryland, Garrett County,

Census

Tract 2

Maryland, Prince George's County, Cen-

Massachusetts,

Bristol

County,

Census

Maryland, Garrett County,

Census

Tract 4

sus Tract 8059.09

Tract 6410

Maryland, Garrett County,

Census

Tract 7

Maryland, Prince George's County, Cen-

Massachusetts,

Bristol

County,

Census

Maryland, Harford

County, Census

Tract

sus Tract 8067.13

Tract 6411.01

3029.01

Maryland, Somerset

County, Census

Massachusetts,

Bristol

County,

Census

Maryland, Harford

County, Census

Tract

Tract 9301.01

Tract 6412

3065

Maryland, Somerset County, Census

Massachusetts,

Bristol

County,

Census

Maryland, Montgomery

County,

Census

Tract 9302

Tract 6413

Tract 7007.24

Maryland, Somerset County, Census

Massachusetts,

Bristol

County,

Census

Maryland, Montgomery

County,

Census

Tract 9306

Tract 6414

Tract 7014.22

Maryland, Somerset County, Census

Massachusetts,

Bristol

County,

Census

Maryland, Montgomery

County,

Census

Tract 9804

Tract 6415

Tract 7016.01

Maryland, Washington County, Census

Massachusetts,

Bristol

County,

Census

Maryland, Montgomery

County,

Census

Tract 3.02

Tract 6420

Tract 7032.13

Maryland, Washington

County, Census

Massachusetts,

Bristol

County,

Census

Maryland, Prince George's sus Tract 8002.10

County,

Cen-

Tract 4

Tract 6504

Maryland, Prince George's

County,

Cen-

Maryland, Washington County, Census

Massachusetts,

Bristol

County,

Census

sus Tract 8019.08

Tract 7

Tract 6506

Maryland, Prince George's sus Tract 8020.01

County,

Cen-

Maryland, Washington County, Census Tract 8

Massachusetts, Tract 6507

Bristol

County,

Census

Maryland, Prince George's sus Tract 8021.04

County,

Cen-

Maryland, Washington County, Census Tract 9

Massachusetts, Tract 6508

Bristol

County,

Census

Maryland, Prince George's

County,

Cen-

Maryland, Wicomico County, Census

Massachusetts,

Bristol

County,

Census

sus Tract 8022.01

Tract 1

Tract 6509

Maryland, Prince George's

County,

Cen-

Maryland, Wicomico County, Census Tract 3

Massachusetts, Tract 6511

Bristol

County,

Census

sus Tract 8032

Maryland, Prince George's sus Tract 8034.01

County,

Cen-

Maryland, Wicomico County, Census Tract 5

Massachusetts, Tract 6512

Bristol

County,

Census

Maryland, Prince George's sus Tract 8035.09

County,

Cen-

Maryland, Wicomico County, Census Tract 102

Massachusetts, Tract 6513

Bristol

County,

Census

Maryland, Prince George's sus Tract 8035.25

County,

Cen-

Massachusetts, Barnstable County, Cen- sus Tract 121.02

Massachusetts, Tract 6514

Bristol

County,

Census

Maryland, Prince George's sus Tract 8040.01

County,

Cen-

Massachusetts, Barnstable County, Cen- sus Tract 153

Massachusetts, Tract 6517

Bristol

County,

Census

Maryland, Prince George's sus Tract 8043

County,

Cen-

Massachusetts, Berkshire County, Census Tract 9001

Massachusetts, Tract 6518

Bristol

County,

Census

Maryland, Prince George's sus Tract 8048.01

County,

Cen-

Massachusetts, Berkshire County, Census Tract 9002

Massachusetts, Tract 6519

Bristol

County,

Census

Maryland, Prince George's sus Tract 8048.02

County,

Cen-

Massachusetts, Berkshire County, Census Tract 9006

Massachusetts, Tract 6520

Bristol

County,

Census

Maryland, Prince George's

County,

Cen-

Massachusetts, Bristol County, Census Tract 6138

Massachusetts, Tract 6523

Bristol

County,

Census

sus Tract 8049

Maryland, Prince George's sus Tract 8051.01

County,

Cen-

Massachusetts, Bristol County, Census Tract 6314

Massachusetts, Tract 6524

Bristol

County,

Census

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Massachusetts,

Bristol

County,

Census

Massachusetts, Essex

County,

Census

Massachusetts, Hampden County, Census Tract 8121.03

Tract 6525

Tract 2608

Massachusetts,

Bristol

County,

Census

Massachusetts, Franklin

County,

Census

Massachusetts, Hampden County, Census Tract 8123

Tract 6526

Tract 413

Massachusetts,

Bristol

County,

Census

Massachusetts, Franklin

County,

Census

Massachusetts, Hampden County, Census Tract 8127.02

Tract 6527

Tract 414

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden

County,

Census

Massachusetts, Hampshire County, Cen- sus Tract 8204

Tract 2060

Tract 8001.02

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden

County,

Census

Massachusetts, Hampshire County, Cen- sus Tract 8220

Tract 2061

Tract 8002.01

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden Tract 8004

County,

Census

Massachusetts, Middlesex County, Cen- sus Tract 3111

Tract 2062

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden Tract 8006

County,

Census

Massachusetts, Middlesex County, Cen- sus Tract 3119

Tract 2063

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden

County,

Census

Massachusetts, Middlesex County, Cen- sus Tract 3124

Tract 2066

Tract 8007

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden

County,

Census

Massachusetts, Middlesex County, Cen- sus Tract 3419.01

Tract 2068

Tract 8008

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden Tract 8009

County,

Census

Massachusetts, Middlesex County, Cen- sus Tract 3515

Tract 2069

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden

County,

Census

Massachusetts, Middlesex County, Cen- sus Tract 3524

Tract 2070

Tract 8011.01

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden Tract 8011.02

County,

Census

Massachusetts, Middlesex County, Cen- sus Tract 3531.02

Tract 2071

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden

County,

Census

Massachusetts, Middlesex County, Cen- sus Tract 3831.01

Tract 2072

Tract 8012

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden

County,

Census

Massachusetts, Middlesex County, Cen- sus Tract 3831.02

Tract 2501

Tract 8013

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden Tract 8014.01

County,

Census

Massachusetts, Middlesex County, Cen- sus Tract 3883

Tract 2504

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden

County,

Census

Massachusetts, Norfolk County, Census Tract 4178.02

Tract 2505

Tract 8017

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden

County,

Census

Massachusetts, Plymouth County, Census Tract 5103

Tract 2506

Tract 8019.01

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden Tract 8019.02

County,

Census

Massachusetts, Plymouth County, Census Tract 5109

Tract 2507

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden Tract 8020

County,

Census

Massachusetts, Plymouth County, Census Tract 5612

Tract 2508

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden Tract 8023

County,

Census

Massachusetts, Suffolk County, Census Tract 4.01

Tract 2509

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden Tract 8109.01

County,

Census

Massachusetts, Suffolk County, Census Tract 7.04

Tract 2510

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden

County,

Census

Massachusetts, Suffolk County, Census Tract 8.03

Tract 2511

Tract 8111.01

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden

County,

Census

Massachusetts, Suffolk County, Census Tract 103

Tract 2512

Tract 8114

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden

County,

Census

Massachusetts, Suffolk County, Census Tract 104.05

Tract 2513

Tract 8115

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden

County,

Census

Massachusetts, Suffolk County, Census Tract 408.01

Tract 2514

Tract 8116

Massachusetts, Tract 2516

Essex

County,

Census

Massachusetts, Hampden Tract 8117

County,

Census

Massachusetts, Suffolk County, Census Tract 501.01

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden

County,

Census

Massachusetts, Suffolk County, Census Tract 503

Tract 2524

Tract 8118

Massachusetts,

Essex

County,

Census

Massachusetts, Hampden

County,

Census

Massachusetts, Suffolk County, Census Tract 504

Tract 2601

Tract 8120.01

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Massachusetts, Suffolk Tract 505

County,

Census

Massachusetts, Suffolk Tract 919

County,

Census

Massachusetts, Worcester County, Census Tract 7324

Massachusetts, Suffolk

County,

Census

Massachusetts, Suffolk

County,

Census

Massachusetts, Worcester County, Census Tract 7325

Tract 506

Tract 924

Massachusetts, Suffolk

County,

Census

Massachusetts, Suffolk

County,

Census

Massachusetts, Worcester County, Census Tract 7326

Tract 509.01

Tract 1001

Massachusetts, Suffolk

County,

Census

Massachusetts, Suffolk

County,

Census

Massachusetts, Worcester County, Census Tract 7330

Tract 512

Tract 1003

Massachusetts, Suffolk

County,

Census

Massachusetts, Suffolk

County,

Census

Massachusetts, Worcester County, Census Tract 7543

Tract 607

Tract 1011.02

Massachusetts, Suffolk Tract 610

County,

Census

Massachusetts, Suffolk Tract 1401.06

County,

Census

Massachusetts, Worcester County, Census Tract 7572

Massachusetts, Suffolk

County,

Census

Massachusetts, Suffolk

County,

Census

Michigan, Alpena County, Census Tract 4

Tract 611.01

Tract 1601.01

Michigan, Berrien County, Census Tract 3

Massachusetts, Suffolk

County,

Census

Massachusetts, Suffolk

County,

Census

Michigan, Berrien County, Census Tract 4

Tract 702

Tract 1602

Michigan, Berrien County, Census Tract 5

Massachusetts, Suffolk

County,

Census

Massachusetts, Suffolk

County,

Census

Michigan, Berrien County, Census Tract 6 Michigan, Berrien County, Census Tract

Tract 704.02

Tract 1604

Massachusetts, Suffolk

County,

Census

Massachusetts, Suffolk

County,

Census

21

Tract 712.01

Tract 1605.01

Michigan, Berrien County, Census Tract

Massachusetts, Suffolk

County,

Census

Massachusetts, Suffolk

County,

Census

22

Tract 803

Tract 1605.02

Michigan, Berrien County, Census Tract

Massachusetts, Suffolk

County,

Census

Massachusetts, Suffolk

County,

Census

23

Tract 804.01

Tract 1707.01

Michigan, Berrien County, Census Tract

Massachusetts, Suffolk

County,

Census

Massachusetts, Suffolk

County,

Census

205

Tract 805

Tract 9815.02

Michigan, Calhoun County, Census Tract

Massachusetts, Suffolk

County,

Census

Massachusetts, Suffolk

County,

Census

3

Tract 806.01

Tract 9818

Michigan, Calhoun County, Census Tract

Massachusetts, Suffolk

County,

Census

Massachusetts, Suffolk

County,

Census

6

Tract 808.01

Tract 9901.01

Michigan, Calhoun County, Census Tract

Massachusetts, Suffolk

County,

Census

Massachusetts, Worcester

County,

Census

7

Tract 810.01

Tract 7073

Michigan, Calhoun County, Census Tract

Massachusetts, Suffolk

County,

Census

Massachusetts, Worcester

County,

Census

21

Tract 812

Tract 7101

Michigan, Calhoun County, Census Tract

Massachusetts, Suffolk

County,

Census

Massachusetts, Worcester

County,

Census

26 Michigan, Calhoun County, Census Tract

Tract 813

Tract 7105

Massachusetts, Suffolk

County,

Census

Massachusetts, Worcester Tract 7107

County,

Census

36 Michigan, Calhoun County, Census Tract

Tract 817

Massachusetts, Suffolk

County,

Census

Massachusetts, Worcester

County,

Census

41

Tract 818

Tract 7108

Michigan, Clare County, Census Tract 13

Massachusetts, Suffolk Tract 821

County,

Census

Massachusetts, Worcester Tract 7312.03

County,

Census

Michigan, Clinton County, Census Tract 112

Massachusetts, Suffolk Tract 901

County,

Census

Massachusetts, Worcester Tract 7313

County,

Census

Michigan, Genesee County, Census Tract 1

Massachusetts, Suffolk Tract 902

County,

Census

Massachusetts, Worcester Tract 7314

County,

Census

Michigan, Genesee County, Census Tract 2

Massachusetts, Suffolk Tract 903

County,

Census

Massachusetts, Worcester Tract 7315

County,

Census

Michigan, Genesee County, Census Tract 7

Massachusetts, Suffolk Tract 904

County,

Census

Massachusetts, Worcester Tract 7317

County,

Census

Michigan, Genesee County, Census Tract 8

Massachusetts, Suffolk Tract 909.01

County,

Census

Massachusetts, Worcester Tract 7318

County,

Census

Michigan, Genesee County, Census Tract 9

Massachusetts, Suffolk Tract 913

County,

Census

Massachusetts, Worcester Tract 7319

County,

Census

Michigan, Genesee County, Census Tract 10

Massachusetts, Suffolk Tract 916

County,

Census

Massachusetts, Worcester Tract 7320.01

County,

Census

Michigan, Genesee County, Census Tract 11

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Michigan, Genesee County,

Census

Tract

Michigan,

Kalamazoo

County,

Census

Michigan, Muskegon

County, Census

14

Tract 1

Tract 12

Michigan, Genesee County,

Census

Tract

Michigan,

Kalamazoo

County,

Census

Michigan, Muskegon

County, Census

15

Tract 2.02

Tract 13

Michigan, Genesee County,

Census

Tract

Michigan,

Kalamazoo

County,

Census

Michigan, Muskegon

County, Census

17

Tract 3

Tract 14.02

Michigan, Genesee County,

Census

Tract

Michigan,

Kalamazoo

County,

Census

Michigan, Muskegon

County, Census

18

Tract 9

Tract 43

Michigan, Genesee County,

Census

Tract

Michigan,

Kalamazoo

County,

Census

Michigan, Oakland

County, Census Tract

19

Tract 10

1412

Michigan, Genesee County,

Census

Tract

Michigan,

Kalamazoo

County,

Census

Michigan, Oakland

County, Census Tract

20

Tract 15.07

1416

Michigan, Genesee County,

Census

Tract

Michigan,

Kalamazoo

County,

Census

Michigan, Oakland

County, Census Tract

22

Tract 29.03

1417

Michigan, Genesee County,

Census

Tract

Michigan,

Kent County,

Census

Tract 9

Michigan, Oakland

County, Census Tract

23

Michigan,

Kent County,

Census

Tract 15

1421

Michigan, Genesee County,

Census

Tract

Michigan,

Kent County,

Census

Tract 26

Michigan, Oakland

County, Census Tract

26

Michigan,

Kent County,

Census

Tract 27

1422

Michigan, Genesee County,

Census

Tract

Michigan,

Kent County,

Census

Tract 28

Michigan, Oakland

County, Census Tract

32

Michigan,

Kent County,

Census

Tract 30

1424

Michigan, Genesee County,

Census

Tract

Michigan,

Kent County,

Census

Tract 31

Michigan, Oakland

County, Census Tract

34

Michigan,

Kent County,

Census

Tract 32

1603

Michigan, Genesee County,

Census

Tract

Michigan,

Kent County,

Census

Tract 36

Michigan, Oakland

County, Census Tract

38

Michigan,

Kent County,

Census

Tract 38

1724

Michigan, Genesee County,

Census

Tract

Michigan,

Kent County,

Census

Tract 39

Michigan, Oakland

County, Census Tract

103.04

Michigan,

Kent County,

Census

Tract 40

1725

Michigan, Genesee County,

Census

Tract

Michigan,

Kent County,

Census

Tract

Michigan, Ogemaw

County, Census Tract

103.05

126.06

9509

Michigan, Genesee County,

Census

Tract

105.01

Michigan,

Kent County,

Census

Tract

Michigan, Ottawa

County, Census Tract

Michigan, Genesee County,

Census

Tract

147.01

245

122.02

Michigan,

Keweenaw

County,

Census

Michigan, Roscommon

County, Census

Michigan, Gratiot County,

Census

Tract 4

Tract 9801

Tract 9702

Michigan, Ingham County,

Census

Tract

Michigan,

Lenawee

County, Census

Tract

Michigan, Roscommon

County, Census

21.01

613.01

Tract 9712

Michigan, Ingham County,

Census

Tract

Michigan,

Lenawee

County, Census

Tract

Michigan, Saginaw

County, Census Tract

29.02

616

1

Michigan, Ingham County,

Census

Tract

Michigan,

Macomb

County, Census

Tract

Michigan, Saginaw

County, Census Tract

41

2450

2

Michigan, Ingham County,

Census

Tract

Michigan,

Macomb

County, Census

Tract

Michigan, Saginaw

County, Census Tract

44.02

2471

4

Michigan, Ingham County,

Census

Tract

Michigan,

Marquette

County,

Census

Michigan, Saginaw

County, Census Tract

52.01

Tract 24

6

Michigan, Ingham County,

Census

Tract

Michigan,

Midland

County, Census

Tract

Michigan, Saginaw

County, Census Tract

66

2906

7

Michigan, Isabella County,

Census

Tract

Michigan,

Monroe County,

Census

Tract

Michigan, Saginaw

County, Census Tract

7

8318

8

Michigan, Jackson County,

Census

Tract

Michigan,

Muskegon

County,

Census

Michigan, Saginaw

County, Census Tract

2

Tract 1

9

Michigan, Jackson County,

Census

Tract

Michigan,

Muskegon

County,

Census

Michigan, Saginaw

County, Census Tract

6

Tract 3

11

Michigan, Jackson County,

Census

Tract

Michigan,

Muskegon

County,

Census

Michigan, Saginaw

County, Census Tract

10

Tract 4.02

19

Michigan, Jackson County,

Census

Tract

Michigan,

Muskegon

County,

Census

Michigan, Saginaw

County, Census Tract

11

Tract 5

115

Michigan, Jackson County,

Census

Tract

Michigan,

Muskegon

County,

Census

Michigan, Shiawassee

County, Census

12

Tract 6.01

Tract 306

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Michigan, 6250

St. Clair County,

Census

Tract

Michigan, Wayne 5079

County, Census

Tract

Michigan, Wayne County, Census Tract 5175

Michigan, Tract 4008

Washtenaw

County,

Census

Michigan, Wayne 5080

County, Census

Tract

Michigan, Wayne County, Census Tract 5184

Michigan, Tract 4101

Washtenaw

County,

Census

Michigan, Wayne 5081

County, Census

Tract

Michigan, Wayne County, Census Tract 5185

Michigan, Tract 4106

Washtenaw

County,

Census

Michigan, Wayne 5104

County, Census

Tract

Michigan, Wayne County, Census Tract 5186

Michigan, Tract 4112

Washtenaw

County,

Census

Michigan, Wayne 5105

County, Census

Tract

Michigan, Wayne County, Census Tract 5188

Michigan, 5003

Wayne County,

Census

Tract

Michigan, Wayne 5106

County, Census

Tract

Michigan, Wayne County, Census Tract 5189

Michigan, 5012

Wayne County,

Census

Tract

Michigan, Wayne 5107

County, Census

Tract

Michigan, Wayne County, Census Tract 5202

Michigan, 5017

Wayne County,

Census

Tract

Michigan, Wayne 5110

County, Census

Tract

Michigan, Wayne County, Census Tract 5204

Michigan, 5020

Wayne County,

Census

Tract

Michigan, Wayne 5113

County, Census

Tract

Michigan, Wayne County, Census Tract 5207

Michigan, 5032

Wayne County,

Census

Tract

Michigan, Wayne 5119

County, Census

Tract

Michigan, Wayne County, Census Tract 5213

Michigan, 5035

Wayne County,

Census

Tract

Michigan, Wayne 5121

County, Census

Tract

Michigan, Wayne County, Census Tract 5215

Michigan, 5036

Wayne County,

Census

Tract

Michigan, Wayne 5122

County, Census

Tract

Michigan, Wayne County, Census Tract 5219

Michigan, 5039

Wayne County,

Census

Tract

Michigan, Wayne 5123

County, Census

Tract

Michigan, Wayne County, Census Tract 5220

Michigan, 5041

Wayne County,

Census

Tract

Michigan, Wayne 5126

County, Census

Tract

Michigan, Wayne County, Census Tract 5221

Michigan, 5042

Wayne County,

Census

Tract

Michigan, Wayne 5129

County, Census

Tract

Michigan, Wayne County, Census Tract 5222

Michigan, 5043

Wayne County,

Census

Tract

Michigan, Wayne County, Census 5132

Tract

Michigan, Wayne County, Census Tract 5223

Michigan, 5044

Wayne County,

Census

Tract

Michigan, Wayne County, Census 5136

Tract

Michigan, Wayne County, Census Tract 5224

Michigan, 5047

Wayne County,

Census

Tract

Michigan, Wayne 5139

County, Census

Tract

Michigan, Wayne County, Census Tract 5225

Michigan, 5048

Wayne County,

Census

Tract

Michigan, Wayne County, Census 5141

Tract

Michigan, Wayne County, Census Tract 5231

Michigan, 5050

Wayne County,

Census

Tract

Michigan, Wayne County, Census 5156

Tract

Michigan, Wayne County, Census Tract 5232

Michigan, 5051

Wayne County,

Census

Tract

Michigan, Wayne County, Census 5159

Tract

Michigan, Wayne County, Census Tract 5233

Michigan, 5054

Wayne County,

Census

Tract

Michigan, Wayne 5161

County, Census

Tract

Michigan, Wayne County, Census Tract 5234

Michigan, 5055

Wayne County,

Census

Tract

Michigan, Wayne 5162

County, Census

Tract

Michigan, Wayne County, Census Tract 5238

Michigan, 5062

Wayne County,

Census

Tract

Michigan, Wayne 5164

County, Census

Tract

Michigan, Wayne County, Census Tract 5241

Michigan, 5064

Wayne County,

Census

Tract

Michigan, Wayne 5166

County, Census

Tract

Michigan, Wayne County, Census Tract 5242

Michigan, 5070

Wayne County,

Census

Tract

Michigan, Wayne 5168

County, Census

Tract

Michigan, Wayne County, Census Tract 5243

Michigan, 5072

Wayne County,

Census

Tract

Michigan, Wayne 5169

County, Census

Tract

Michigan, Wayne County, Census Tract 5245

Michigan, 5074

Wayne County,

Census

Tract

Michigan, Wayne County, Census 5171

Tract

Michigan, Wayne County, Census Tract 5248

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Michigan, Wayne County, 5249

Census

Tract

Michigan, Wayne County, Census Tract 5327

Michigan, Wayne County, Census Tract 5435

Michigan, Wayne County, 5250

Census

Tract

Michigan, Wayne County, Census Tract 5330

Michigan, Wayne County, Census Tract 5436

Michigan, Wayne County, 5254

Census

Tract

Michigan, Wayne County, Census Tract 5331

Michigan, Wayne County, Census Tract 5437

Michigan, Wayne County, 5255

Census

Tract

Michigan, Wayne County, Census Tract 5332

Michigan, Wayne County, Census Tract 5438

Michigan, Wayne County, 5256

Census

Tract

Michigan, Wayne County, Census Tract 5334

Michigan, Wayne County, Census Tract 5439

Michigan, Wayne County, 5257

Census

Tract

Michigan, Wayne County, Census Tract 5335

Michigan, Wayne County, Census Tract 5442

Michigan, Wayne County, 5258

Census

Tract

Michigan, Wayne County, Census Tract 5337

Michigan, Wayne County, Census Tract 5451

Michigan, Wayne County, 5260

Census

Tract

Michigan, Wayne County, Census Tract 5339

Michigan, Wayne County, Census Tract 5452

Michigan, Wayne County, 5262

Census

Tract

Michigan, Wayne County, Census Tract 5343

Michigan, Wayne County, Census Tract 5453

Michigan, Wayne County, 5263

Census

Tract

Michigan, Wayne County, Census Tract 5345

Michigan, Wayne County, Census Tract 5454

Michigan, Wayne County, 5264

Census

Tract

Michigan, Wayne County, Census Tract 5346

Michigan, Wayne County, Census Tract 5455

Michigan, Wayne County, 5265

Census

Tract

Michigan, Wayne County, Census Tract 5351

Michigan, Wayne County, Census Tract 5456

Michigan, Wayne County, 5272

Census

Tract

Michigan, Wayne County, Census Tract 5352

Michigan, Wayne County, Census Tract 5457

Michigan, Wayne County, 5273

Census

Tract

Michigan, Wayne County, Census Tract 5354

Michigan, Wayne County, Census Tract 5464

Michigan, Wayne County, 5302

Census

Tract

Michigan, Wayne County, Census Tract 5355

Michigan, Wayne County, Census Tract 5520

Michigan, Wayne County, 5303

Census

Tract

Michigan, Wayne County, Census Tract 5363

Michigan, Wayne County, Census Tract 5523

Michigan, Wayne County, 5308

Census

Tract

Michigan, Wayne County, Census Tract 5364

Michigan, Wayne County, Census Tract 5524

Michigan, Wayne County, 5309

Census

Tract

Michigan, Wayne County, Census 5366

Tract

Michigan, Wayne County, Census Tract 5528

Michigan, Wayne County, 5311

Census

Tract

Michigan, Wayne County, Census Tract 5371

Michigan, Wayne County, Census Tract 5530

Michigan, Wayne County, 5313

Census

Tract

Michigan, Wayne County, Census Tract 5372

Michigan, Wayne County, Census Tract 5532

Michigan, Wayne County, 5314

Census

Tract

Michigan, Wayne County, Census Tract 5373

Michigan, Wayne County, Census Tract 5533

Michigan, Wayne County, 5315

Census

Tract

Michigan, Wayne County, Census Tract 5377

Michigan, Wayne County, Census Tract 5534

Michigan, Wayne County, 5316

Census

Tract

Michigan, Wayne County, Census Tract 5378

Michigan, Wayne County, Census Tract 5669

Michigan, Wayne County, 5317

Census

Tract

Michigan, Wayne County, Census Tract 5390

Michigan, Wayne County, Census Tract 5685

Michigan, Wayne County, 5318

Census

Tract

Michigan, Wayne County, Census Tract 5391

Michigan, Wayne County, Census Tract 5706

Michigan, Wayne County, 5319

Census

Tract

Michigan, Wayne County, Census Tract 5410

Michigan, Wayne County, Census Tract 5708

Michigan, Wayne County, 5324

Census

Tract

Michigan, Wayne County, Census Tract 5412

Michigan, Wayne County, Census Tract 5735

Michigan, Wayne County, 5326

Census

Tract

Michigan, Wayne County, Census Tract 5427

Michigan, Wayne County, Census Tract 5736

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Michigan,

Wayne County,

Census

Tract

Minnesota,

Hennepin

County,

Census

Minnesota, Ramsey County, Census Tract

5771

Tract 1013

314

Michigan,

Wayne County,

Census

Tract

Minnesota,

Hennepin

County,

Census

Minnesota, Ramsey County, Census Tract 315

5793

Tract 1016

Michigan,

Wayne County,

Census

Tract

Minnesota,

Hennepin

County,

Census

Minnesota, Ramsey County, Census Tract 316

5798

Tract 1018

Michigan,

Wayne County,

Census

Tract

Minnesota,

Hennepin

County,

Census

Minnesota, Ramsey County, Census Tract

5848

Tract 1021

317.02

Michigan,

Wayne County,

Census

Tract

Minnesota,

Hennepin

Cour

Census

Minnesota, Ramsey County, Census Tract 324

9850

Tract 1026

Michigan,

Wayne County,

Census

Tract

Minnesota,

Hennepin

County,

Census

Minnesota, Ramsey County, Census Tract

9856

Tract 1028

325

Minnesota,

Aitkin County,

Census

Tract

Minnesota,

Hennepin

County,

Census

Minnesota, Ramsey County, Census Tract

7702

Tract 1029

326

Minnesota,

Beltrami

County,

Census

Minnesota,

Hennepin

County,

Census

Minnesota, Ramsey County, Census Tract

Tract 9400.01

Tract 1034

327

Minnesota,

Cass County,

Census

Tract

Minnesota,

Hennepin

County,

Census

Minnesota, Ramsey County, Census Tract

9400.02

Tract 1041

331

Minnesota,

Cass County,

Census

Tract

Minnesota,

Hennepin

County,

Census

Minnesota, Ramsey County, Census Tract

9602

Tract 1048

334

Minnesota,

Crow Wing

County,

Census

Minnesota,

Hennepin

County,

Census

Minnesota, Ramsey County, Census Tract

Tract 9510

Tract 1049

335

Minnesota,

Crow Wing

County,

Census

Minnesota,

Hennepin

County,

Census

Minnesota, Ramsey County, Census Tract

Tract 9511

Tract 1060

336

Minnesota,

Freeborn

County,

Census

Minnesota,

Hennepin

County,

Census

Minnesota, Ramsey County, Census Tract

Tract 1806

Tract 1062

337

Minnesota,

Hennepin

County,

Census

Minnesota,

Hennepin

County,

Census

Minnesota, Ramsey County, Census Tract

Tract 17

Tract 1070

359

Minnesota,

Hennepin

County,

Census

Minnesota,

Hennepin

County,

Census

Minnesota, Ramsey County, Census Tract

Tract 22

Tract 1074

361

Minnesota,

Hennepin

County,

Census

Minnesota,

Hennepin

County,

Census

Minnesota, Ramsey County, Census Tract

Tract 33

Tract 1086

376.02

Minnesota,

Hennepin

County,

Census

Minnesota,

Hennepin

County,

Census

Minnesota, Ramsey County, Census Tract

Tract 59.01

Tract 1094

408.02

Minnesota,

Hennepin

County,

Census

Minnesota,

Hennepin

County,

Census

Minnesota, Ramsey County, Census Tract

Tract 59.02

Tract 1100

428

Minnesota,

Hennepin

County,

Census

Minnesota,

Hennepin

County,

Census

Minnesota, Rice County, Census Tract

Tract 68

Tract 1259

709.02

Minnesota,

Hennepin

County,

Census

Minnesota,

Hennepin

County,

Census

Minnesota, St. Louis County, Census

Tract 78.01

Tract 1260

Tract 12

Minnesota,

Hennepin

County,

Census

Minnesota,

Hennepin

County,

Census

Minnesota, St. Louis County, Census

Tract 82

Tract 9800

Tract 14

Minnesota,

Hennepin

County,

Census

Minnesota,

Hubbard

County,

Census

Minnesota, St. Louis County, Census

Tract 83

Tract 706

Tract 16

Minnesota,

Hennepin

County,

Census

Minnesota,

Mower

County, Census

Tract

Minnesota, St. Louis County, Census

Tract 84

4.10

Tract 17

Minnesota,

Hennepin

County,

Census

Minnesota,

Nobles

County, Census

Tract

Minnesota, St. Louis County, Census

Tract 215.02

1055

Tract 18

Minnesota,

Hennepin

County,

Census

Minnesota,

Olmsted

County,

Census

Minnesota, St. Louis County, Census

Tract 268.09

Tract 3

Tract 19

Minnesota,

Hennepin

County,

Census

Minnesota,

Ramsey

County, Census

Tract

Minnesota, St. Louis County, Census

Tract 268.19

305

Tract 26

Minnesota,

Hennepin

County,

Census

Minnesota,

Ramsey

County, Census

Tract

Minnesota, St. Louis County, Census

Tract 1004

306.01

Tract 33

Minnesota,

Hennepin

County,

Census

Minnesota,

Ramsey

County, Census

Tract

Minnesota, St. Louis County, Census

Tract 1008

313

Tract 122

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Minnesota, St. Louis County, Census
Tract 131

Minnesota, St. Louis County, Census
Tract 156
Mississippi, Adams County, Census Tract
3
Mississippi, Adams County, Census Tract
4
Mississippi, Alcorn County, Census Tract
9505

Mississippi, Bolivar County, Census Tract
9501

Mississippi, Bolivar County, Census Tract
9502

Mississippi, Bolivar County, Census Tract
9507.02

Mississippi, Forrest County, Census Tract
6

Mississippi, Forrest County, Census Tract
107

Mississippi, Hinds County, Census Tract
3.01

Mississippi, Hinds County, Census Tract

9

Mississippi, Hinds County, Census Tract
12

Mississippi, Hinds County, Census Tract
20

Mississippi, Hinds County, Census Tract

21

Mississippi, Hinds County, Census Tract
30

Mississippi, Hinds County, Census Tract
32

Mississippi, Hinds County, Census Tract
35

Mississippi, Hinds County, Census Tract
108.01

Mississippi, Hinds County, Census Tract
114

Mississippi, Hinds County, Census Tract
115

Mississippi, Holmes County, Census

Tract 9503

Mississippi, Jefferson County, Census

Tract 9502

Mississippi, Jones County, Census Tract
9506

Mississippi, Lauderdale County, Census
Tract 2

Mississippi, Lauderdale County, Census
Tract 4

Mississippi, Lauderdale County, Census
Tract 6

Mississippi, Lauderdale County, Census
Tract 8

Mississippi, Leflore County, Census Tract
9502

Mississippi, Leflore County, Census Tract
9504

Mississippi, Leflore County, Census Tract
9509

Mississippi, Lowndes County, Census
Tract 6

Mississippi, Lowndes County, Census
Tract 8

Mississippi, Madison County, Census
Tract 305

Mississippi, Monroe County, Census
Tract 9508

Mississippi, Pike County, Census Tract
9503

Mississippi, Sunflower County, Census
Tract 9504.02

Mississippi, Sunflower County, Census
Tract 9505

Mississippi, Tallahatchie County, Census
Tract 9502

Mississippi, Washington County, Census
Tract 4

Mississippi, Washington County, Census
Tract 6

Mississippi, Washington County, Census

Tract 10

Mississippi, Washington County, Census
Tract 11

Mississippi, Washington County, Census
Tract 13

Mississippi, Washington County, Census
Tract 16

Mississippi, Yazoo County, Census Tract
9503

Mississippi, Yazoo County, Census Tract
9505

Missouri, Adair County, Census Tract
9503

Missouri, Benton County, Census Tract
4604

Missouri, Boone County, Census Tract 5

Missouri, Boone County, Census Tract 9

Missouri, Boone County, Census Tract 21

Missouri, Boone County, Census Tract 22
Missouri, Buchanan County, Census Tract
12

Missouri, Butler County, Census Tract
9507

Missouri, Cape Girardeau County, Census
Tract 8814

Missouri, Cape Girardeau County, Census
Tract 8816

Missouri, Cole County, Census Tract 207
Missouri, Dunklin County, Census Tract
3601

Missouri, Dunklin County, Census Tract
3606

Missouri, Greene County, Census Tract 1
Missouri, Greene County, Census Tract 2

Missouri, Greene County, Census Tract
5.01

Missouri, Greene County, Census Tract
5.02

Missouri, Greene County, Census Tract 6

Missouri, Greene County, Census Tract 8
Missouri, Greene County, Census Tract
13.02

Missouri, Greene County, Census Tract
17

Missouri, Greene County, Census Tract
18
Missouri, Greene County, Census Tract
31
Missouri, Greene County, Census Tract
32

Missouri, Greene County, Census Tract
36

Missouri, Greene County, Census Tract
55

Missouri, Greene County, Census Tract
56

Missouri, Iron County, Census Tract 9504

Missouri, Jackson County, Census Tract 3

Missouri, Jackson County, Census Tract 6
Missouri, Jackson County, Census Tract
10

Missouri, Jackson County, Census Tract
18

Missouri, Jackson County, Census Tract
19

Missouri, Jackson County, Census Tract
20

Missouri, Jackson County, Census Tract
21
Missouri, Jackson County, Census Tract
34

Missouri, Jackson County, Census Tract
37

Missouri, Jackson County, Census Tract

38

Missouri, Jackson County, Census Tract
52

Missouri, Jackson County, Census Tract
54

Missouri, Jackson County, Census Tract
55

Missouri, Jackson County, Census Tract
56.02

Missouri, Jackson County, Census Tract
58.01

Missouri, Jackson County, Census Tract

60

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Missouri, Jackson County, 61

Census

Tract

Missouri, 4903

Randolph

County,

Census

Tract

Missouri, St. 1163.02

Louis

city,

Census

Tract

Missouri, Jackson County, 63

Census

Tract

Missouri, 8701

Ripley

County,

Census

Tract

Missouri, St. 1164

Louis

city,

Census

Tract

Missouri, Jackson County, 75

Census

Tract

Missouri, 8702

Ripley

County,

Census

Tract

Missouri, St. 1184

Louis

city,

Census

Tract

Missouri, Jackson County, 79

Census

Tract

Missouri, Scott 7812

County,

Census

Tract

Missouri, St. 1193

Louis

city,

Census

Tract

Missouri, Jackson County, 89

Census

Tract

Missouri, St. Tract 3105.01

Charles

County,

Census

Missouri, St. 1202

Louis

city,

Census

Tract

Missouri, Jackson County, 95

Census

Tract

Missouri, St. 1015

Louis

city,

Census

Tract

Missouri, St. 1211

Louis

city,

Census

Tract

Missouri, Jackson County, 96

Census

Tract

Missouri, St. 1053

Louis

city,

Census

Tract

Missouri, St. 1212

Louis

city,

Census

Tract

Missouri, Jackson County, 97

Census

Tract

Missouri, St. 1054

Louis

city,

Census

Tract

Missouri, St. 1242

Louis

city,

Census

Tract

Missouri, Jackson County, 102.01

Census

Tract

Missouri, St. 1061

Louis

city,

Census

Tract

Missouri, St. 1246

Louis

city,

Census

Tract

Missouri, Jackson County, 114.05

Census

Tract

Missouri, St. 1062

Louis

city,

Census

Tract

Missouri, St. 1257

Louis

city,

Census

Tract

Missouri, Jackson County, 134.10

Census

Tract

Missouri, St. 1063

Louis

city,

Census

Tract

Missouri, St. 1266

Louis

city,

Census

Tract

Missouri, Jackson County, 154

Census

Tract

Missouri, St. 1064

Louis

city,

Census

Tract

Missouri, St. 1267

Louis

city,

Census

Tract

Missouri, Jackson County, 156

Census

Tract

Missouri, St. 1065

Louis

city,

Census

Tract

Missouri, St. 1274

Louis

city,

Census

Tract

Missouri, Jackson County, 160

Census

Tract

Missouri, St. 1066

Louis

city,

Census

Tract

Missouri, St. 1275

Louis

city,

Census

Tract

Missouri, Jackson County, 161

Census

Tract

Missouri, St. 1076

Louis

city,

Census

Tract

Missouri, St. 2119

Louis

County,

Census

Tract

Missouri, Jackson County, 162

Census

Tract

Missouri, St. 1083

Louis

city,

Census

Tract

Missouri, St. 2120.02

Louis

County,

Census

Tract

Missouri, Jackson County, 163

Census

Tract

Missouri, St. 1096

Louis

city,

Census

Tract

Missouri, St. 2121.01

Louis

County,

Census

Tract

Missouri, Jackson County, 164

Census

Tract

Missouri, St. 1097

Louis

city,

Census

Tract

Missouri, St. 2121.02

Louis

County,

Census

Tract

Missouri, Jackson County, 166

Census

Tract

Missouri, St. 1101

Louis

city,

Census

Tract

Missouri, St. 2136

Louis

County,

Census

Tract

Missouri, Jackson County, 169

Census

Tract

Missouri, St. 1105

Louis

city,

Census

Tract

Missouri, St. 2139

Louis

County,

Census

Tract

Missouri, Jasper County, 108

Census

Tract

Missouri, St. 1111

Louis

city,

Census

Tract

Missouri, St. 2218

Louis

County,

Census

Tract

Missouri, Jasper County, 110

Census

Tract

Missouri, St. 1112

Louis

city,

Census

Tract

Missouri, 9504

Vernon

County,

Census

Tract

Missouri, Livingston Tract 4805

County,

Census

Missouri, St. 1113

Louis

city,

Census

Tract

Montana, 9402

Blaine

County,

Census

Tract

Missouri, Oregon County,

Census

Tract

Missouri, St. 1114

Louis

city,

Census

Tract

Montana, Montana,

Gallatin

County,

Census

Tract 6

4803

Gallatin

County,

Census

Tract

Missouri, Pemiscot County,

Census

Tract

Missouri, St.

Louis

city,

Census

Tract

11.01

4702

1115

Montana,

Lincoln

County,

Census

Tract 2

Missouri, Pemiscot County, 4704

Census

Tract

Missouri, St. 1123

Louis

city,

Census

Tract

Montana, 2.01

Missoula

County,

Census

Tract

Missouri, Pettis County, 4809

Census

Tract

Missouri, St. 1152

Louis

city,

Census

Tract

Nebraska, 9661

Adams

County,

Census

Tract

Missouri, Pulaski County,

Census

Tract

Missouri, St. 1157

Louis

city,

Census

Tract

Nebraska,

Douglas

County,

Census

Tract

4703.90

3

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<!-- PageFooter="January 6, 2014" -->
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Nebraska, Douglas County, Census Tract

Nevada, Churchill County, Census Tract

Nevada, Clark

County,

Census

Tract

5

9504

46.02

Nebraska, Douglas County, Census

Tract

Nevada, Clark

County, Census Tract 3.01

Nevada, Clark

County,

Census

Tract

6

Nevada, Clark

County, Census Tract 3.02

47.07

Nebraska, Douglas County, Census

Tract

Nevada, Clark

County, Census Tract 4.02

Nevada, Clark

County,

Census

Tract

7

Nevada, Clark

County, Census Tract 4.03

47.09

Nebraska, Douglas County, Census

Tract

Nevada, Clark

County, Census Tract 5.14

Nevada, Clark

County,

Census

Tract

8

Nevada, Clark

County, Census Tract 5.21

47.10

Nebraska, Douglas County, Census

Tract

Nevada, Clark

County, Census Tract 5.22

Nevada, Clark

County,

Census

Tract

11

Nevada, Clark

County, Census Tract 5.23

47.12

Nebraska, Douglas County, Census

Tract

Nevada, Clark

County, Census Tract 5.24

Nevada, Clark

County,

Census

Tract

12

Nevada, Clark

County, Census Tract 5.28

47.13

Nebraska, Douglas County, Census

Tract

Nevada, Clark

County, Census Tract 6

Nevada, Clark

County,

Census

Tract

19

Nevada, Clark

County, Census Tract 7

47.15

Nebraska, Douglas County, Census Tract

Nevada, Clark

County, Census Tract 8

Nevada, Clark

County,

Census Tract

71

26

Nevada, Clark

County, Census Tract 11

Nevada, Mineral

County,

Census

Tract

Nebraska, Douglas County, Census Tract

Nevada, Clark

County, Census Tract

9708

27

15.01

Nevada, Washoe

County,

Census

Tract

Nebraska, Douglas County, Census Tract

Nevada, Clark

County, Census Tract

1.02

29

16.12

Nevada, Washoe

County,

Census

Tract

Nebraska, Douglas County, Census Tract

Nevada, Clark

County, Census Tract

2.01

32

17.18

Nevada, Washoe

County,

Census

Tract 9

Nebraska, Douglas County, Census

Tract

Nevada, Clark

County, Census Tract

Nevada, Washoe

County,

Census

Tract

40

19.01

10.08

Nebraska, Douglas County, Census

Tract

Nevada, Clark

County, Census Tract

Nevada, Washoe

County,

Census

Tract

51

22.04

17.01

Nebraska, Douglas County, Census Tract

Nevada, Clark

County, Census Tract

Nevada, Washoe

County,

Census

Tract

52

22.07

18.02

Nebraska, Douglas County, Census

Tract

Nevada, Clark

County, Census Tract

Nevada, Washoe 19.01

County,

Census

Tract

54

24.03

Nevada, Washoe

County,

Census

Tract

Nebraska, Douglas County, Census

Tract

Nevada, Clark

County, Census Tract

19.02

59.01

24.04

Nevada, Washoe

County,

Census

Tract

Nebraska, Douglas County, Census

Tract

Nevada, Clark

County, Census Tract

21.07

59.02

24.05

Nevada, Washoe

County,

Census

Tract

Nebraska, Douglas County, Census

Tract

Nevada, Clark

County, Census Tract

22.11

60

25.06

Nevada, Washoe

County,

Census

Tract

Nebraska, Douglas County, Census

Tract

Nevada, Clark

County, Census Tract

27.03

61.01

28.10

Nevada, Washoe

County,

Census

Tract 30

Nebraska, Douglas County, Census

Tract

Nevada, Clark

County, Census Tract

Nevada, Washoe

County,

Census

Tract

66.03

29.54

9800

Nebraska, Douglas County, Census Tract

Nevada, Clark

County, Census Tract

New Hampshire,

Coos

County,

Census

74.40

29.56

Tract 9501

Nebraska, Jefferson County, Census Tract

Nevada, Clark

County, Census Tract

New Hampshire,

Coos

County,

Census

9638

29.96

Tract 9504

Nebraska, Lancaster County,

Census

Nevada, Clark

County, Census Tract

New Hampshire,

Coos

County,

Census

Tract 5

34.28

Tract 9508

Nebraska, Lancaster County,

Census

Nevada, Clark

County, Census Tract

New Hampshire,

Hillsborough

County,

Tract 6

34.31

Census Tract 3

Nebraska, Lancaster

Nevada, Clark

County, Census Tract 38

New Hampshire,

Hillsborough

County,

Tract 20.01

Nevada, Clark

County, Census Tract 40

Census Tract 6

Nebraska, Lancaster County,

Census

Nevada, Clark

County, Census Tract

New Hampshire,

Hillsborough

County,

Tract 20.02

43.01

Census Tract 14

Nebraska,

Nevada, Clark

County, Census Tract

New Hampshire,

Hillsborough

County,

Tract 21

43.02

Census Tract 15

Nebraska, Scotts Bluff County, Census

Nevada, Clark

County, Census Tract

New Hampshire,

Hillsborough

County,

Tract 9537

46.01

Census Tract 16

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New Hampshire, Hillsborough

County,

New

Jersey,

Camden

County,

Census

New Jersey, Essex County, Census Tract

Census Tract 19

Tract

6010

3

New Hampshire, Hillsborough

County,

New

Jersey,

Camden

County,

Census

New Jersey, Essex County, Census Tract

Census Tract 20

Tract

6011.01

4

New Hampshire, Hillsborough

County,

New

Jersey,

Camden

County,

Census

New Jersey, Essex County, Census Tract

Census Tract 107

Tract

6011.02

6

New Hampshire, Merrimack

County,

New

Jersey,

Camden

County,

Census

New Jersey, Essex County, Census Tract

Census Tract 329

Tract

6012

7

New Jersey, Atlantic County,

Census

New

Jersey,

Camden

County,

Census

New Jersey, Essex County, Census Tract

Tract 3

Tract

6013

8

New Jersey, Atlantic County,

Census

New

Jersey,

Camden

County,

Census

New Jersey, Essex County, Census Tract

Tract 4

Tract

6014

9

New Jersey, Atlantic County,

Census

New

Jersey,

Camden

County,

Census

New Jersey, Essex County, Census Tract

Tract 5

Tract

6015

10

New Jersey, Atlantic County,

Census

New

Jersey,

Camden

County,

Census

New

Jersey, Essex County, Census Tract

Tract 11

Tract

6016

11

New Jersey, Atlantic County,

Census

New

Jersey,

Camden

County,

Census

New

Jersey, Essex County, Census Tract

Tract 12

Tract

6017

14

New Jersey, Atlantic County,

Census

New

Jersey,

Camden

County,

Census

New Jersey, Essex County, Census Tract

Tract 14

Tract

6018

15

New Jersey, Atlantic County,

Census

New

Jersey,

Camden

County,

Census

New Jersey, Essex County, Census Tract

Tract 15

Tract

6019

16

New Jersey, Atlantic County,

Census

New

Jersey,

Camden

County,

Census

New Jersey, Essex County, Census Tract

Tract 19

Tract

6020

17

New Jersey, Atlantic County,

Census

New

Jersey,

Camden

County,

Census

New Jersey, Essex County, Census Tract

Tract 23

Tract

6077.01

19

New Jersey, Atlantic County,

Census

New

Jersey,

Camden

County,

Census

New

Jersey, Essex County, Census Tract

Tract 24

Tract

6104

26

New Jersey, Atlantic County,

Census

New

Jersey,

Camden

County,

Census

New

Jersey, Essex County, Census Tract

Tract 25

Tract

6106

28

New Jersey, Atlantic County,

Census

New

Jersey,

Cape May

County,

Census

New Jersey, Essex County, Census Tract

Tract 114.03

Tract

205

31

New Jersey, Atlantic County,

Census

New

Jersey,

Cape May

County,

Census

New Jersey, Essex County, Census Tract

Tract 128.01

Tract

218.03

35

New Jersey, Bergen County, Census

Tract

New

Jersey,

Cape May

County,

Census

New

Jersey, Essex County, Census Tract

216

Tract

221.01

37

New Jersey, Bergen County, Census

Tract

New

Jersey,

Cumberland

County,

Census

New Jersey, Essex County, Census Tract

235.01

Tract

102

38

New Jersey, Bergen County, Census

Tract

New

Jersey,

Cumberland

County,

Census

New Jersey, Essex County, Census Tract

236.02

Tract

103.02

39

New Jersey, Burlington County,

Census

New

Jersey,

Cumberland

County,

Census

New Jersey, Essex County, Census Tract

Tract 7004.07

Tract

201

41

New Jersey, Burlington County,

Census

New

Jersey,

Cumberland

County,

Census

New Jersey, Essex County, Census Tract

Tract 7026.03

Tract

202

42

New Jersey, Burlington County,

Census

New

Jersey,

Cumberland

County,

Census

New Jersey, Essex County, Census Tract

Tract 7032.03

Tract

203

43

New Jersey, Burlington County,

Census

New

Jersey,

Cumberland

County,

Census

New Jersey, Essex County, Census Tract

Tract 9821.11

Tract

205.03

44

New Jersey, Camden County,

Census

New

Jersey,

Cumberland

County,

Census

New Jersey, Essex County, Census Tract

Tract 6002

Tract

301

48.02

New Jersey, Camden County,

Census

New

Jersey,

Cumberland

County,

Census

New Jersey, Essex County, Census Tract

Tract 6004

Tract

302

50

New Jersey, Camden County,

Census

New

Jersey,

Cumberland

County,

Census

New Jersey, Essex County, Census Tract

Tract 6008

Tract

411

51

New Jersey, Camden County,

Census

New

Jersey,

Essex County,

Census

Tract

New Jersey, Essex County, Census Tract

Tract 6009

2

54

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New

Jersey, Essex County,

Census

Tract

New

Jersey, Essex County, Census

Tract

New

Jersey,

Hudson

County,

Census

57

119

Tract

52

New

Jersey, Essex County,

Census

Tract

New

Jersey, Essex County, Census

Tract

New

Jersey,

Hudson

County,

Census

62

128

Tract

56

New

Jersey, Essex County,

Census

Tract

New

Jersey, Essex County, Census

Tract

New

Jersey,

Hudson

County,

Census

66

131

Tract

58.01

New

Jersey, Essex County,

Census

Tract

New

Jersey, Essex County, Census

Tract

New

Jersey,

Hudson

County,

Census

67

132

Tract

60

New

Jersey, Essex County,

Census

Tract

New

Jersey, Essex County, Census

Tract

New

Jersey,

Hudson

County,

Census

68

171

Tract

67

New

Jersey, Essex County,

Census

Tract

New

Jersey, Essex County, Census

Tract

New

Jersey,

Hudson

County,

Census

69

177

Tract

68

New

Jersey, Essex County,

Census

Tract

New

Jersey, Essex County, Census

Tract

New

Jersey,

Hudson

County,

Census

72

181

Tract

109

New

Jersey, Essex County,

Census

Tract

New

Jersey, Essex County, Census

Tract

New

Jersey,

Hudson

County,

Census

75.01

182

Tract

130

New

Jersey, Essex County,

Census

Tract

New

Jersey, Essex County, Census

Tract

New

Jersey,

Hudson

County,

Census

75.02

183

Tract

136

New

Jersey, Essex County,

Census

Tract

New Jersey, Essex County, Census

Tract

New

Jersey,

Hudson

County,

Census

76

186

Tract

145.02

New

Jersey, Essex County,

Census

Tract

New

Jersey, Essex County, Census

Tract

New

Jersey,

Hudson

County,

Census

77

187

Tract

150.02

New

Jersey, Essex County,

Census

Tract

New

Jersey, Essex County, Census

Tract

New

Jersey,

Hudson

County,

Census

79

189

Tract

152.02

New

Jersey, Essex County,

Census

Tract

New

Jersey, Essex County, Census

Tract

New

Jersey,

Hudson

County,

Census

81

227

Tract

153

New

Jersey, Essex County,

Census

Tract

New

Jersey, Essex County, Census

Tract

New

Jersey,

Hudson

County,

Census

82

228

Tract

155

New

Jersey, Essex County,

Census

Tract

New

Jersey, Essex County, Census

Tract

New

Jersey,

Hudson

County,

Census

88

229

Tract

156

New

Jersey, Essex County,

Census

Tract

New

Jersey, Essex County, Census

Tract

New

Jersey,

Hudson

County,

Census

89

230

Tract

157

New

Jersey, Essex County,

Census

Tract

New

Jersey, Essex County, Census

Tract

New

Jersey,

Hudson

County,

Census

91

231

Tract

158.02

New

Jersey, Essex County,

Census

Tract

New

Jersey, Essex County, Census

Tract

New

Jersey,

Hudson

County,

Census

92

232

Tract

159

New

Jersey, Essex County,

Census

Tract

New

Jersey, Essex County, Census

Tract

New

Jersey,

Hudson

County,

Census

95

9802

Tract

160

New

Jersey, Essex County,

Census

Tract

New

Jersey, Hudson County,

Census

New

Jersey,

Hudson

County,

Census

96

Tract

12.02

Tract

161

New

Jersey, Essex County,

Census

Tract

New

Jersey, Hudson County,

Census

New

Jersey,

Hudson

County,

Census

97

Tract

13

Tract

162

New

Jersey, Essex County,

Census

Tract

New

Jersey, Hudson County,

Census

New

Jersey,

Hudson

County,

Census

104

Tract

14

Tract

163

New

Jersey, Essex County,

Census

Tract

New

Jersey, Hudson County,

Census

New

Jersey,

Hudson

County,

Census

105

Tract 18

Tract

165

New

Jersey, Essex County,

Census

Tract

New Jersey, Hudson County,

Census

New

Jersey,

Hudson

County,

Census

106

Tract

19

Tract

166

New

Jersey, Essex County,

Census

Tract

New

Jersey, Hudson County,

Census

New

Jersey,

Hudson

County,

Census

108

Tract

20

Tract

167

New

Jersey, Essex County,

Census

Tract

New

Jersey, Hudson County,

Census

New

Jersey,

Hudson

County,

Census

111

Tract

31

Tract

169

New

Jersey, Essex County,

Census

Tract

New

Jersey, Hudson County,

Census

New

Jersey,

Hudson

County,

Census

113

Tract

44

Tract

170

New

Jersey, Essex County,

Census

Tract

New

Jersey, Hudson County,

Census

New

Jersey,

Hudson

County,

Census

116

Tract 46

Tract

174

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New

Jersey,

Hudson

County, Census

New Jersey, Middlesex Tract 48

County,

Census

New Jersey, Ocean County, Census Tract 7201.03

Tract

175

New

Jersey,

Hudson

County, Census

New Jersey, Middlesex

County,

Census

New Jersey, Ocean County, Census Tract

Tract

176

Tract 52

7202.02

New

Jersey,

Hudson

County, Census

New Jersey, Middlesex

County,

Census

New Jersey, Ocean County, Census Tract

Tract

177

Tract 53

7312.01

New

Jersey,

Hudson

County, Census

New Jersey, Middlesex

County,

Census

New Jersey, Ocean County, Census Tract

Tract

178

Tract 55

7312.02

New

Jersey,

Hudson

County, Census

New Jersey, Middlesex

County,

Census

New Jersey, Ocean County, Census Tract

Tract

190

Tract 56.01

7312.04

New

Jersey,

Hudson

County, Census

New Jersey, Middlesex

County,

Census

New Jersey, Ocean County, Census Tract

Tract

324

Tract 57

7312.05

New 1

Jersey,

Mercer

County, Census Tract

New Jersey, Middlesex Tract 58

County,

Census

New Jersey, Ocean County, Census Tract 7312.06

New 2

Jersey,

Mercer

County, Census Tract

New Jersey, Middlesex Tract 79.08

County,

Census

New Jersey, Ocean County, Census Tract 7391

New 3

Jersey,

Mercer

County, Census Tract

New Jersey, Middlesex Tract 89

County,

Census

New Jersey, Passaic County, Census Tract 1251

New 4

Jersey,

Mercer

County, Census Tract

New Jersey, Monmouth Tract 8034

County,

Census

New Jersey, Passaic County, Census Tract 1752

New

Jersey,

Mercer

County, Census Tract

New Jersey, Monmouth Tract 8056

County,

Census

New Jersey, Passaic County, Census Tract 1753.01

5

New 7

Jersey,

Mercer

County, Census Tract

New Jersey, Monmouth Tract 8058

County,

Census

New Jersey, Passaic County, Census Tract 1753.02

New 8

Jersey,

Mercer

County, Census Tract

New Jersey, Monmouth Tract 8070.03

County,

Census

New Jersey, Passaic County, Census Tract 1754.01

New 9

Jersey,

Mercer

County, Census Tract

New Jersey, Monmouth Tract 8070.04

County,

Census

New Jersey, Passaic County, Census Tract 1754.02

New 10

Jersey,

Mercer

County, Census Tract

New Jersey, Monmouth Tract 8072

County,

Census

New Jersey, Passaic County, Census Tract 1755

New

Jersey,

Mercer

County, Census Tract

New Jersey, Monmouth Tract 8073

County,

Census

New Jersey, Passaic County, Census Tract 1756.02

11.01

New 11.02

Jersey,

Mercer

County, Census Tract

New Jersey, Monmouth Tract 8076

County,

Census

New Jersey, Passaic County, Census Tract 1758.01

New 14.01

Jersey,

Mercer

County, Census Tract

New Jersey, Monmouth Tract 8099.03

County,

Census

New Jersey, Passaic County, Census Tract 1758.02

New 15

Jersey,

Mercer

County, Census Tract

New Jersey, Monmouth Tract 8108

County,

Census

New Jersey, Passaic County, Census Tract 1759

New 16

Jersey,

Mercer

County, Census Tract

New Jersey, Morris County, Census 435

Tract

New Jersey, Passaic County, Census Tract 1802.02

New 17

Jersey,

Mercer

County, Census Tract

New Jersey, Morris County, Census 456.02

Tract

New Jersey, Passaic County, Census Tract 1806

New 18

Jersey,

Mercer

County, Census Tract

New Jersey, Ocean County, 7152

Census

Tract

New Jersey, Passaic County, Census Tract 1808

New 19

Jersey,

Mercer

County, Census Tract

New Jersey, Ocean County, Census 7153.01

Tract

New Jersey, Passaic County, Census Tract 1809

New

Jersey,

Mercer

County, Census Tract

New Jersey, Ocean County, 7153.02

Census

Tract

New Jersey, Passaic County, Census Tract 1810

20

New 21

Jersey,

Mercer

County, Census Tract

New Jersey, Ocean County, Census 7154.02

Tract

New Jersey, Passaic County, Census Tract 1811

New 22

Jersey,

Mercer

County, Census Tract

New Jersey, Ocean County, Census 7156

Tract

New Jersey, Passaic County, Census Tract 1812

New

Jersey,

Middlesex

County, Census

New Jersey, Ocean County, Census 7201.01

Tract

New Jersey, Passaic County, Census Tract 1813

Tract

46

New

Jersey,

Middlesex

County, Census

New Jersey, Ocean County,

Census

Tract

New Jersey, Passaic County, Census Tract

Tract

47

7201.02

1814

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New Jersey, Passaic County, Census Tract

New Jersey, Union County, Census Tract

New Mexico, Mckinley County, Census

1815

311

Tract 9405

New Jersey, Passaic County, Census Tract

New Jersey, Union County, Census Tract

New Mexico, Mckinley County, Census

1817.02

314

Tract 9440

New Jersey, Passaic County, Census Tract

New Jersey, Union County, Census Tract

New Mexico, Mckinley County, Census

1818

316.01

Tract 9453

New Jersey, Passaic County, Census Tract

New Jersey, Union County, Census Tract

New Mexico, Otero County, Census Tract

1819

317

1

New Jersey, Passaic County, Census Tract

New Jersey, Union County, Census Tract

New Mexico, Sandoval County, Census

1820

319.03

Tract 9409

New Jersey, Passaic County, Census Tract

New Jersey, Union County, Census Tract

New Mexico, Santa Fe County, Census

1821

319.04

Tract 13.04

New Jersey, Passaic County, Census Tract

New Jersey, Union County, Census Tract

New Mexico, Santa Fe County, Census

1822

320.01

Tract 9800

New Jersey, Passaic County, Census Tract 1823.01

New Jersey, Union County, Census Tract

New Mexico, Sierra County, Census Tract

389

9623

New Jersey, Passaic County, Census Tract

New Jersey, Union County, Census Tract

New Mexico, Socorro County, Census

1823.02

393

Tract 9400

New Jersey, Passaic County, Census Tract

New Jersey, Union County, Census Tract

New York, Albany County, Census Tract

1824

398

1

New Jersey, Passaic County, Census Tract 1827

New Jersey, Union County, Census Tract 399

New York, Albany County, Census Tract 2

New Jersey, Passaic County, Census Tract

New Jersey, Warren County, Census

New York, Albany County, Census Tract

1828

Tract 309

6

New Jersey, Passaic County, Census Tract

New Mexico, Bernalillo County, Census

New York, Albany County, Census Tract

1829

Tract 6.04

7

New Jersey, Passaic County, Census Tract

New Mexico, Bernalillo County, Census

New York, Albany County, Census Tract

1830

Tract 9.01

8

New Jersey, Passaic County, Census Tract

New Mexico, Bernalillo County, Census

New York, Albany County, Census Tract

1831.02

Tract 9.03

23

New Jersey, Passaic County, Census Tract

New Mexico, Bernalillo County, Census

New York, Albany County, Census Tract

1832

Tract 15

25

New Jersey, Passaic County, Census Tract

New Mexico, Bernalillo County, Census

New York, Albany County, Census Tract

2642

Tract 20

128

New Jersey, Salem County, Census Tract

New Mexico, Bernalillo County, Census

New York, Albany County, Census Tract

202

Tract 47.35

132

New Jersey, Salem County, Census Tract

New Mexico, Cibola County, Census

New York, Bronx County, Census Tract

203

Tract 9458

16

New Jersey, Salem County, Census Tract 220

New Mexico, Curry County, Census Tract

New York, Bronx County, Census Tract

1

19

New Jersey, Salem County, Census Tract

New Mexico, Doña Ana County, Census

New York, Bronx County, Census Tract

221

Tract 4.01

20

New Jersey, Union County, Census Tract

New Mexico, Doña Ana County, Census

New York, Bronx County, Census Tract

302

Tract 6

23

New Jersey, Union County, Census Tract

New Mexico, Doña Ana County, Census

New York, Bronx County, Census Tract

304

Tract 10

25

New Jersey, Union County, Census Tract

New Mexico, Doña Ana County, Census

New York, Bronx County, Census Tract

305

Tract 17.06

27.01

New Jersey, Union County, Census Tract

New Mexico, Doña Ana County, Census

New York, Bronx County, Census Tract

306

Tract 17.07

27.02

New Jersey, Union County, Census Tract

New Mexico, Doña Ana County, Census

New York, Bronx County, Census Tract

307.01

Tract 18.05

31

New Jersey, Union County, Census Tract

New Mexico, Doña Ana County, Census

New York, Bronx County, Census Tract

308.02

Tract 18.06

33

New Jersey, Union County, Census Tract

New Mexico, Luna County, Census Tract

New York, Bronx County, Census Tract

310

2

35

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New 37

York, Bronx County,

Census

Tract

New York, Bronx 117

County, Census

Tract

New York, Bronx County, Census Tract 181.01

New 39

York, Bronx County,

Census

Tract

New York, Bronx 119

County, Census

Tract

New York, Bronx County, Census 181.02

Tract

New

York, Bronx County,

Census

Tract

New York, Bronx 121.01

County, Census

Tract

New York, Bronx County, Census

Tract

41

185

New

York, Bronx County,

Census

Tract

New York, Bronx

County, Census

Tract

New York, Bronx County, Census

Tract

43

121.02

189

New

York, Bronx County,

Census

Tract

New York, Bronx 123

County, Census

Tract

New York, Bronx County, Census

Tract

44

193

New

York, Bronx County,

Census

Tract

New York, Bronx 127.01

County, Census

Tract

New York, Bronx County, Census

Tract

46

195

New 48

York, Bronx County,

Census

Tract

New York, Bronx 129.01

County, Census

Tract

New York, Bronx County, Census 197

Tract

New 50.01

York, Bronx County,

Census

Tract

New York, Bronx 131

County, Census

Tract

New York, Bronx County, Census Tract 199

New

York, Bronx County,

Census

Tract

New York, Bronx

County, Census

Tract

New York, Bronx County, Census

Tract

50.02

133

201

New

York, Bronx County,

Census

Tract

New York, Bronx

County, Census

Tract

New York, Bronx County, Census

Tract

51

135

202

New

York, Bronx County,

Census

Tract

New York, Bronx 141

County, Census

Tract

New York, Bronx County, Census

Tract

52

205.01

New

York, Bronx County,

Census

Tract

New York, Bronx

County, Census

Tract

New York, Bronx County, Census

Tract

53

143

209

New

York, Bronx County,

Census

Tract

New York, Bronx 145

County, Census

Tract

New York, Bronx County, Census

Tract

60

211

New 62

York, Bronx County,

Census

Tract

New York, Bronx 147.01

County, Census

Tract

New York, Bronx County, Census Tract 213.01

New 65

York, Bronx County,

Census

Tract

New York, Bronx 147.02

County, Census

Tract

New York, Bronx County, Census Tract 213.02

New 67

York, Bronx County,

Census

Tract

New York, Bronx 149

County, Census

Tract

New York, Bronx County, Census Tract 215.01

New 69

York, Bronx County,

Census

Tract

New York, Bronx 151

County, Census

Tract

New York, Bronx County, Census Tract 216.01

New

York, Bronx County,

Census

Tract

New York, Bronx

County, Census

Tract

New York, Bronx County, Census

Tract

73

153

217

New

York, Bronx County,

Census

Tract

New York, Bronx 155

County, Census

Tract

New York, Bronx County, Census

Tract

79

218

New 83

York, Bronx County,

Census

Tract

New York, Bronx 157

County, Census

Tract

New York, Bronx County, Census 220

Tract

New

York, Bronx County,

Census

Tract

New York, Bronx 161

County, Census

Tract

New York, Bronx County, Census

Tract

85

221.01

New 86

York, Bronx County,

Census

Tract

New York, Bronx 165

County, Census

Tract

New York, Bronx County, Census Tract 221.02

New 87

York, Bronx County,

Census

Tract

New York, Bronx 167

County, Census

Tract

New York, Bronx County, Census 222

Tract

New

York, Bronx County,

Census

Tract

New York, Bronx

County, Census

Tract

New York, Bronx County, Census

Tract

89

173

223

New 93

York, Bronx County,

Census

Tract

New York, Bronx 175

County, Census

Tract

New York, Bronx County, Census 224.01

Tract

New 96

York, Bronx County,

Census

Tract

New York, Bronx 177.01

County, Census

Tract

New York, Bronx County, Census Tract 225

New

York, Bronx County,

Census

Tract

New York, Bronx 177.02

County, Census

Tract

New York, Bronx County, Census

Tract

110

227.01

New

York, Bronx County,

Census

Tract

New York, Bronx

County, Census

Tract

New York, Bronx County, Census

Tract

115.02

179.01

227.03

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New York, Bronx County, Census Tract

New York, Bronx County,

Census

Tract

New York, Bronx County, Census Tract

229.01

365.01

435

New York, Bronx County, Census Tract 229.02

New York, Bronx County, 365.02

Census

Tract

New York, Bronx County, Census Tract 458

New York, Bronx County, Census Tract

New York, Bronx County,

Census

Tract

New York, Bronx County, Census Tract

231

367

460

New York, Bronx County, Census Tract 233.01

New York, Bronx County, 369.01

Census

Tract

New York, Broome County, Census Tract 2

New York, Bronx County, Census Tract 233.02

New York, Bronx County, 371

Census

Tract

New York, Broome County, Census Tract 3

New York, Bronx County, Census Tract 235.02

New York, Bronx County, 373

Census

Tract

New York, Broome County, Census Tract 4

New York, Bronx County, Census Tract 237.02

New York, Bronx County, 374

Census

Tract

New York, Broome County, Census Tract 6

New York, Bronx County, Census Tract 237.03

New York, Bronx County, 375.04

Census

Tract

New York, Broome County, Census Tract 9

New York, Bronx County, Census Tract

New York, Bronx County, 379

Census

Tract

New York, Broome County, Census Tract

237.04

12

New York, Bronx County, Census Tract 239

New York, Bronx County, 381

Census

Tract

New York, Broome County, Census Tract 13

New York, Bronx County, Census Tract

New York, Bronx County, 383.02

Census

Tract

New York, Broome County, Census Tract 18

241

New York, Bronx County, Census Tract

New York, Bronx County,

Census

Tract

New York, Broome County, Census Tract

243

385

135

New York, Bronx County, Census Tract

New York, Bronx County,

Census

Tract

New York, Broome County, Census Tract

245.01

387

140

New York, Bronx County, Census Tract

New York, Bronx County, 389

Census

Tract

New York, Cayuga County, Census Tract

245.02

421

New York, Bronx County, Census Tract

New York, Bronx County, 391

Census

Tract

New York, Chautauqua County, Census

247

Tract 301

New York, Bronx County, Census Tract

New York, Bronx County,

Census

Tract

New York, Chautauqua County, Census

251

393

Tract 303

New York, Bronx County, Census Tract

New York, Bronx County,

Census

Tract

New York, Chautauqua County, Census

253

395

Tract 305

New York, Bronx County, Census Tract

New York, Bronx County,

Census

Tract

New York, Chautauqua County, Census

255

397

Tract 354

New York, Bronx County, Census Tract

New York, Bronx County, 399.01

Census

Tract

New York, Chemung County, Census

263

Tract 1

New York, Bronx County, Census Tract

New York, Bronx County,

Census

Tract

New York, Chemung County, Census

265

399.02

Tract 6

New York, Bronx County, Census Tract

New York, Bronx County, 401

Census

Tract

New York, Chemung County, Census Tract 7

284

New York, Bronx County, Census Tract

New York, Bronx County,

Census

Tract

New York, Chemung County, Census

324

403.02

Tract 108

New York, Bronx County, Census Tract

New York, Bronx County, 405.01

Census

Tract

New York, Clinton County, Census Tract

332.02

1011

New York, Bronx County, Census Tract 334

New York, Bronx County, 405.02

Census

Tract

New York, Clinton County, Census Tract 1013

New York, Bronx County, Census Tract 336

New York, Bronx County, 407.01

Census

Tract

New York, Clinton County, Census Tract 1016

New York, Bronx County, Census Tract 359

New York, Bronx County, 425

Census

Tract

New York, Clinton County, Census Tract 1022

New York, Bronx County, Census Tract

New York, Bronx County, 429.01

Census

Tract

New York, Dutchess County, Census

361

Tract 2201

New York, Bronx County, Census Tract

New York, Bronx County,

Census

Tract

New York, Dutchess County, Census

363

429.02

Tract 2203

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New York, Dutchess County, Census
Tract 2211

New York, Erie County, Census Tract
1.10

New York, Erie County, Census Tract 11
New York, Erie County, Census Tract
14.02

New York, Erie County, Census Tract 15
New York, Erie County, Census Tract 16
New York, Erie County, Census Tract 17
New York, Erie County, Census Tract 23
New York, Erie County, Census Tract 24
New York, Erie County, Census Tract
27.02

New York, Erie County, Census Tract 28
New York, Erie County, Census Tract 29
New York, Erie County, Census Tract 31
New York, Erie County, Census Tract
33.01

New York, Erie County, Census Tract
33.02

New York, Erie County, Census Tract 34
New York, Erie County, Census Tract 35
New York, Erie County, Census Tract 36

New York, Erie County, Census Tract 37
New York, Erie County, Census Tract 38
New York, Erie County, Census Tract
39.01

New York, Erie County, Census Tract
44.02

New York, Erie County, Census Tract 50
New York, Erie County, Census Tract 55
New York, Erie County, Census Tract 56
New York, Erie County, Census Tract 57
New York, Erie County, Census Tract
58.02

New York, Erie County, Census Tract 59
New York, Erie County, Census Tract 61
New York, Erie County, Census Tract
69.01

New York, Erie County, Census Tract 70
New York, Erie County, Census Tract
71.01

New York, Erie County, Census Tract
71.02

New York, Erie County, Census Tract 83
New York, Erie County, Census Tract 105
New York, Erie County, Census Tract 123
New York, Erie County, Census Tract 164
New York, Erie County, Census Tract 166
New York, Erie County, Census Tract 168
New York, Erie County, Census Tract 170

New York, Erie County, Census Tract 171
New York, Erie County, Census Tract 174
New York, Erie County, Census Tract
9401

New York, Fulton County, Census Tract
9707
New York, Fulton County, Census Tract
9708

New York, Fulton County, Census Tract
9709
New York, Herkimer County, Census
Tract 104

New York, Herkimer County, Census

Tract 111

New York, Jefferson County, Census
Tract 608.03

New York, Jefferson County, Census
Tract 608.04
New York, Jefferson County, Census
Tract 612

New York, Jefferson County, Census
Tract 621

New York, Kings County, Census Tract
23
New York, Kings County, Census Tract
29.01

New York, Kings County, Census Tract
71
New York, Kings County, Census Tract
72

New York, Kings County, Census Tract
74

New York, Kings County, Census Tract
84
New York, Kings County, Census Tract
85

New York, Kings County, Census Tract
90

New York, Kings County, Census Tract
98

New York, Kings County, Census Tract
104
New York, Kings County, Census Tract
106

New York, Kings County, Census Tract
108

New York, Kings County, Census Tract
112

New York, Kings County, Census Tract
126

New York, Kings County, Census Tract
127

New York, Kings County, Census Tract
132

New York, Kings County, Census Tract
175

New York, Kings County, Census Tract
180

New York, Kings County, Census Tract
185.01

New York, Kings County, Census Tract
216

New York, Kings County, Census Tract
219
New York, Kings County, Census Tract
220
New York, Kings County, Census Tract
230

New York, Kings County, Census Tract
232

New York, Kings County, Census Tract
251

New York, Kings County, Census Tract
255

New York, Kings County, Census Tract
259.01

New York, Kings County, Census Tract
259.02

New York, Kings County, Census Tract
263

New York, Kings County, Census Tract

265

New York, Kings County, Census Tract
283

New York, Kings County, Census Tract
285.02
New York, Kings County, Census Tract
287

New York, Kings County, Census Tract
292
New York, Kings County, Census Tract
299

New York, Kings County, Census Tract
303

New York, Kings County, Census Tract
307
New York, Kings County, Census Tract
309
New York, Kings County, Census Tract
311

New York, Kings County, Census Tract
313
New York, Kings County, Census Tract
315
New York, Kings County, Census Tract
317.01

New York, Kings County, Census Tract
326

New York, Kings County, Census Tract
330

New York, Kings County, Census Tract
340

New York, Kings County, Census Tract
342

New York, Kings County, Census Tract
352

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New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

353

489

892

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

357

491

900

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

359

493

906

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

360.02

505

908

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

361

506

910

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

362

507

912

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

363

508.01

920

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

369

509

944.02

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

373

514

982

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

377

516.01

1034

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

381

525

1058.04

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

382

527

1104

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

389

529

1106

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

401

531

1110

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

409

533

1118

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

425

535

1130

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

429

537

1134

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

431

539

1144

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

435

545

1152

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

436

547

1156

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

437

572

1160

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

441

579

1170

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

447

610.04

1188

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

449

702.02

1192

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

450

808

1198

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

453

830

1208

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

456

878

1210

New

York, Kings County,

Census

Tract

New York, Kings County, Census

Tract

New

York, Kings

County, Census Tract

486

890

1214

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New York, Kings County, Census Tract 1237

New York, Monroe County, Census Tract 64

New Tract

York, 8

New

York

County, Census

New York, Livingston County, Census

New York, Monroe County, Census Tract

New

York,

New

York

County, Census

Tract 305

65

Tract

10.02

New York, Monroe County, Census Tract

New York, Monroe County, Census Tract

New

York,

New

York

County, Census

2

66

Tract

14.02

New York, Monroe County, Census Tract

New York, Monroe County, Census Tract 69

New Tract

York,

New

York

County, Census

7

20

New York, Monroe County, Census Tract

New York, Monroe County, Census Tract 75

New Tract

York,

New

York

County, Census

10

24

New York, Monroe County, Census Tract

New York, Monroe County, Census Tract 79

New Tract

York,

New

York

County, Census

13

25

New York, Monroe County, Census Tract

New York, Monroe County, Census Tract 80

New Tract

York,

New

York

County, Census

15

29

New York, Monroe County, Census Tract 22

New York, Monroe County, Census Tract 82

New Tract

York, 36.01

New

York

County, Census

New York, Monroe County, Census Tract 23

New York, Monroe County, Census Tract 84

New Tract

York, 94

New

York

County, Census

New York, Monroe County, Census Tract

New York, Monroe County, Census Tract 87.01

New Tract

York, 119

New

York

County, Census

24

New York, Monroe County, Census Tract

New York, Monroe County, Census Tract 87.02

New Tract

York,

New

York

County, Census

27

162

New York, Monroe County, Census Tract

New York, Monroe County, Census Tract

New

York,

New

York

County, Census

32

88

Tract

168

New York, Monroe County, Census Tract 39

New York, Monroe County, Census Tract 92

New Tract

York, 172

New

York

County, Census

New York, Monroe County, Census Tract 40

New York, Monroe County, Census Tract 93.01

New Tract

York, 178

New

York

County, Census

New York, Monroe County, Census Tract 41

New York, Monroe County, Census Tract 93.02

New Tract

York, 180

New

York

County, Census

New York, Monroe County, Census Tract

New York, Monroe County, Census Tract

New

York,

New

York

County, Census

46.02

96.01

Tract

182

New York, Monroe County, Census Tract

New York, Monroe County, Census Tract

New

York,

New

York

County, Census

47.02

96.02

Tract

184

New York, Monroe County, Census Tract

New York, Monroe County, Census Tract

New Tract

York,

New

York

County, Census

48

96.03

186

New York, Monroe County, Census Tract 49

New York, Monroe County, Census Tract 96.04

New Tract

York,

New

York

County, Census

192

New York, Monroe County, Census Tract 50

New York, Monroe County, Census Tract 109.01

New Tract

York, 194

New

York

County, Census

New York, Monroe County, Census Tract 51

New York, Monroe County, Census Tract 153.01

New Tract

York, 196

New

York

County, Census

New York, Monroe County, Census Tract

New York, Montgomery County, Census Tract 703

New Tract

York,

New

York

County, Census

52

203

New York, Monroe County, Census Tract

New York, Montgomery County, Census

New

York,

New

York

County, Census

53

Tract 706

Tract

209.01

New York, Monroe County, Census Tract

New York, Montgomery County, Census

New Tract

York,

New

York

County, Census

55

Tract 708

219

New York, Monroe County, Census Tract

New York, Montgomery County, Census Tract 709

New Tract

York,

New

York

County, Census

56

222

New York, Monroe County, Census Tract

New York, Nassau County, Census Tract

New Tract

York,

New

York

County, Census

57

4067.02

223.02

New York, Monroe County, Census Tract 59

New York, New York County, Census Tract 2.01

New Tract

York, 224

New

York

County, Census

New York, Monroe County, Census Tract 63

New York, New York County, Census Tract 6

New Tract

York, 225

New

York

County, Census

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New

York, New York

County,

Census

New York, Oneida County, Census

Tract

New

York,

Onondaga

County, Census

Tract

232

208.02

Tract

32

New

York, New York

County,

Census

New York, Oneida County, Census

Tract

New

York,

Onondaga

County, Census

Tract

234

208.03

Tract

36.01

New

York, New York

County,

Census

New York, Oneida County, Census

Tract

New

York,

Onondaga

County, Census

Tract

235.02

209

Tract

38

New

York, New York

County,

Census

New York, Oneida County, Census

Tract

New

York,

Onondaga

County, Census

Tract

236

210

Tract

39

New

York, New York

County,

Census

New York, Oneida County, Census

Tract

New

York,

Onondaga

County, Census

Tract

237

211.01

Tract

40

New

York, New York

County,

Census

New York, Oneida County, Census

Tract

New

York,

Onondaga

County, Census

Tract

242

211.03

Tract

42

New

York, New York

County,

Census

New York, Oneida County, Census

Tract

New

York,

Onondaga

County, Census

Tract

243.02

212.01

Tract

43.01

New

York, New York

County,

Census

New York, Oneida County, Census

Tract

New

York,

Onondaga

County, Census

Tract

245

212.02

Tract

43.02

New

York, New York

County,

Census

New York, Oneida County, Census

Tract

New

York,

Onondaga

County, Census

Tract

251

213.02

Tract

51

New

York, New York

County,

Census

New York, Oneida County, Census

Tract

New

York,

Onondaga

County, Census

Tract

261

214.01

Tract

53

New

York, New York

County,

Census

New York, Oneida County, Census

Tract

New

York,

Onondaga

County, Census

Tract

263

215

Tract

54

New

York, New York

County,

Census

New York, Oneida County, Census

Tract

New

York,

Onondaga

County, Census

Tract

267

220

Tract

56.02

New

York, New York

County,

Census

New York, Oneida County, Census

Tract

New

York,

Onondaga

County, Census

Tract

269

225

Tract

58

New

York, New York

County,

Census

New York, Oneida County, Census

Tract

New

York,

Onondaga

County, Census

Tract

277

264

Tract

59

New

York, New York

County,

Census

New York, Oneida County, Census

Tract

New

York,

Onondaga

County, Census

Tract

285

265

Tract

61.01

New

York, New York

County,

Census

New York, Onondaga County,

Census

New

York,

Onondaga

County, Census

Tract

291

Tract 2

Tract

111.02

New

York, New York

County,

Census

New York, Onondaga County,

Census

New

York,

Onondaga

County, Census

Tract

293

Tract 5.01

Tract

9400

New

York, New York

County,

Census

New York, Onondaga County,

Census

New

York,

Ontario

County, Census Tract

Tract

299

Tract 6

517

New

York, New York

County,

Census

New York, Onondaga County,

Census

New

York,

Orange County,

Census Tract

Tract

309

Tract 8

4

New

York, Niagara County,

Census

Tract

New York, Onondaga County,

Census

New

York,

Orange

County, Census Tract

202

Tract 10

5.02

New

York, Niagara County,

Census

Tract

New York, Onondaga County,

Census

New

York,

Orange

County, Census Tract

204

Tract 14

150.03

New

York, Niagara County,

Census

Tract

New York, Onondaga County,

Census

New

York,

Orange

County, Census Tract

206

Tract 15

150.04

New

York, Niagara County,

Census

Tract

New York, Onondaga County,

Census

New

York,

Orange

County, Census Tract

209

Tract 16

150.05

New

York, Niagara County,

Census

Tract

New York, Onondaga County,

Census

New

York,

Orange

County, Census Tract

212

Tract 20

150.06

New

York, Niagara County,

Census

Tract

New York, Onondaga County,

Census

New

York,

Oswego

County, Census Tract

213

Tract 21.01

211.02

New

York, Niagara County,

Census

Tract

New York, Onondaga County,

Census

New

York,

Otsego

County, Census Tract

217

Tract 23

5913

New

York, Niagara County,

Census

Tract

New York, Onondaga County,

Census

New

York,

Queens

County, Census Tract

236

Tract 24

25

New

York, Oneida County,

Census

Tract

New York, Onondaga County,

Census

New

York,

Queens

County, Census Tract

201.02

Tract 30

31

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New York, Queens County, Census Tract
37
New York, Queens County, Census Tract
43

New York, Queens County, Census Tract
55

New York, Queens County, Census Tract
75

New York, Queens County, Census Tract
87
New York, Queens County, Census Tract
179

New York, Queens County, Census Tract
260

New York, Queens County, Census Tract
269.01

New York, Queens County, Census Tract
271

New York, Queens County, Census Tract
272

New York, Queens County, Census Tract
381

New York, Queens County, Census Tract
407

New York, Queens County, Census Tract
409

New York, Queens County, Census Tract
411

New York, Queens County, Census Tract
471

New York, Queens County, Census Tract
553
New York, Queens County, Census Tract
797.02

New York, Queens County, Census Tract
859

New York, Queens County, Census Tract
863

New York, Queens County, Census Tract
865

New York, Queens County, Census Tract
871

New York, Queens County, Census Tract
972.02

New York, Queens County, Census Tract
972.03

New York, Queens County, Census Tract
1227.02

New York, Rensselaer County, Census
Tract 404

New York, Rensselaer County, Census
Tract 410

New York, Richmond County, Census
Tract 11

New York, Richmond County, Census
Tract 133.01

New York, Richmond County, Census
Tract 319.01

New York, Rockland County, Census
Tract 115.05

New York, Rockland County, Census
Tract 121.02

New York, Rockland County, Census
Tract 121.05
New York, Schenectady County, Census
Tract 203
New York, Schenectady County, Census
Tract 208

New York, Schenectady County, Census
Tract 209

New York, Schenectady County, Census
Tract 214
New York, Schenectady County, Census
Tract 215

New York, Schenectady County, Census
Tract 217

New York, Schenectady County, Census
Tract 335

New York, St. Lawrence County, Census
Tract 4911
New York, Steuben County, Census Tract
9608

New York, Suffolk County, Census Tract
1580.07

New York, Sullivan County, Census Tract
9518

New York, Tompkins County, Census
Tract 4

New York, Tompkins County, Census
Tract 8

New York, Westchester County, Census
Tract 1.01

New York, Westchester County, Census
Tract 3

New York, Westchester County, Census
Tract 4.01

New York, Westchester County, Census
Tract 5

New York, Westchester County, Census
Tract 6

New York, Westchester County, Census
Tract 11.01

New York, Westchester County, Census
Tract 36

New York, Westchester County, Census
Tract 143

New York, Westchester County, Census
Tract 9810

North Carolina, Alamance County, Cen-
sus Tract 208.01

North Carolina, Alamance County, Cen-
sus Tract 210

North Carolina, Beaufort County, Census
Tract 9303

North Carolina, Buncombe County, Cen-
sus Tract 2

North Carolina, Buncombe County, Cen-
sus Tract 9

North Carolina, Cabarrus County, Census
Tract 407.03

North Carolina, Cabarrus County, Census
Tract 419.01

North Carolina, Cabarrus County, Census
Tract 421.01

North Carolina, Caldwell County, Census
Tract 302
North Carolina, Catawba County, Census
Tract 104.02

North Carolina, Catawba County, Census
Tract 107

North Carolina, Catawba County, Census
Tract 110

North Carolina, Cleveland County, Cen-
sus Tract 9509
North Carolina, Craven County, Census
Tract 9608

North Carolina, Cumberland County,
Census Tract 2

North Carolina, Cumberland County,
Census Tract 5

North Carolina, Cumberland County,
Census Tract 10

North Carolina, Cumberland County,
Census Tract 12

North Carolina, Cumberland County,

Census Tract 24.01

North Carolina, Cumberland County,
Census Tract 34.03

North Carolina, Cumberland County,
Census Tract 34.08

North Carolina, Cumberland County,
Census Tract 38

North Carolina, Davidson County, Census
Tract 608

North Carolina, Davidson County, Census
Tract 614

North Carolina, Duplin County, Census
Tract 908.01

North Carolina, Durham County, Census
Tract 5

North Carolina, Durham County, Census
Tract 9

North Carolina, Durham County, Census
Tract 11

North Carolina, Durham County, Census
Tract 13.01

North Carolina, Durham County, Census
Tract 14

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North Carolina, Durham

County,

Census

North Carolina, Guilford County, Census

North Carolina, Mecklenburg

County,

Tract 15.01

Tract 110

Census Tract 19.18

North Carolina, Durham

County,

Census

North Carolina, Guilford County, Census

North Carolina, Mecklenburg

County,

Tract 15.02

Tract 111.01

Census Tract 23

North Carolina, Durham

County,

Census

North Carolina, Guilford County, Census

North Carolina, Mecklenburg

County,

Tract 17.09

Tract 112

Census Tract 31.09

North Carolina, Durham

County,

Census

North Carolina, Guilford County, Census

North Carolina, Mecklenburg

County,

Tract 22

Tract 114

Census Tract 37

North Carolina, Durham

County,

Census

North Carolina, Guilford County, Census

North Carolina, Mecklenburg

County,

Tract 23

Tract 115

Census Tract 38.08

North Carolina, Edgecombe

County,

Cen-

North Carolina, Guilford County, Census

North Carolina, Mecklenburg

County,

sus Tract 202

Tract 116.02

Census Tract 39.02

North Carolina, Edgecombe

County,

Cen-

North Carolina, Guilford County, Census

North Carolina, Mecklenburg

County,

sus Tract 204

Tract 119.04

Census Tract 39.03

North Carolina, Forsyth

County,

Census

North Carolina, Guilford County, Census

North Carolina, Mecklenburg

County,

Tract 3.01

Tract 126.08

Census Tract 41

North Carolina, Forsyth

County,

Census

North Carolina, Guilford County, Census

North Carolina, Mecklenburg

County,

Tract 4

Tract 126.11

Census Tract 42

North Carolina, Forsyth

County,

Census

North Carolina, Guilford County, Census

North Carolina, Mecklenburg

County,

Tract 5

Tract 127.07

Census Tract 43.02

North Carolina, Forsyth

County,

Census

North Carolina, Guilford County, Census

North Carolina, Mecklenburg

County,

Tract 6

Tract 136.01

Census Tract 45

North Carolina, Forsyth

County,

Census

North Carolina, Guilford County, Census

North Carolina, Mecklenburg

County,

Tract 7

Tract 138

Census Tract 47

North Carolina, Forsyth

County,

Census

North Carolina, Guilford County, Census

North Carolina, Mecklenburg

County,

Tract 8.01

Tract 139

Census Tract 51

North Carolina, Forsyth

County,

Census

North Carolina, Guilford County, Census

North Carolina, Mecklenburg

County,

Tract 8.02

Tract 140

Census Tract 52

North Carolina, Forsyth

County,

Census

North Carolina, Guilford County, Census

North Carolina, Mecklenburg

County,

Tract 9

Tract 142

Census Tract 53.01

North Carolina, Forsyth

County,

Census

North Carolina, Guilford County, Census

North Carolina, Mecklenburg

County,

Tract 16.02

Tract 143

Census Tract 53.07

North Carolina, Forsyth

County,

Census

North Carolina, Guilford County, Census

North Carolina, Mecklenburg

County,

Tract 19.01

Tract 145.01

Census Tract 53.08

North Carolina, Forsyth

County,

Census

North Carolina, Iredell County, Census

North Carolina, Mecklenburg

County,

Tract 34.03

Tract 602

Census Tract 58.24

North Carolina, Forsyth

County,

Census

North Carolina, Iredell County, Census

North Carolina, Mecklenburg

County,

Tract 34.04

Tract 604

Census Tract 58.29

North Carolina, Forsyth

County,

Census

North Carolina, Lee County, Census Tract 303

North Carolina, New Hanover

County,

Tract 37.01

Census Tract 101

North Carolina, Gaston

County,

Census

North Carolina, Lenoir County, Census

North Carolina, New Hanover

County,

Tract 319

Tract 102

Census Tract 105.02

North Carolina, Gaston

County,

Census

North Carolina, Lenoir County, Census

North Carolina, New Hanover

County,

Tract 320

Tract 103

Census Tract 110

North Carolina, Gaston

County,

Census

North Carolina, Lenoir County, Census

North Carolina, New Hanover

County,

Tract 321

Tract 104

Census Tract 111

North Carolina, Gaston

County,

Census

North Carolina, Lenoir County, Census

North Carolina, New Hanover

County,

Tract 331

Tract 105

Census Tract 114

North Carolina, Graham

County,

Census

North Carolina, Lenoir County, Census

North Carolina, Onslow County,

Census

Tract 9201

Tract 107

Tract 8

North Carolina, Graham

County,

Census

North Carolina, Mecklenburg County,

North Carolina, Onslow County,

Census

Tract 9203

Census Tract 8

Tract 9

North Carolina, Guilford

County,

Census

North Carolina, Mecklenburg County,

North Carolina, Onslow County,

Census

Tract 101

Census Tract 9

Tract 26

North Carolina, Guilford

County,

Census

North Carolina, Mecklenburg County,

North Carolina, Orange County,

Census

Tract 103

Census Tract 19.10

Tract 113

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North Carolina, Orange County, Census

North Carolina, Wake

County,

Census

Ohio,

Butler County,

Census Tract

144

Tract 116.01

Tract 509

Ohio,

Clark County,

Census Tract

2

North Carolina, Orange County, Census

North Carolina, Wake

County,

Census

Ohio,

Clark County,

Census Tract

3

Tract 116.02

Tract 511.01

Ohio,

Clark County,

Census Tract

9.01

North Carolina, Pasquotank County, Cen-

North Carolina, Wake

County,

Census

Ohio,

Clark County,

Census Tract

9.02

sus Tract 9603

Tract 520.01

Ohio,

Clark County,

Census Tract

10

North Carolina, Pender County, Census

North Carolina, Wake

County,

Census

Ohio,

Clark County,

Census Tract

11.01

Tract 9202.04

Tract 524.08

Ohio,

Columbiana

County, Census

Tract

North Carolina, Pitt County, Census Tract

North Carolina, Wayne

County,

Census

9521

2.01

Tract 7

Ohio,

Columbiana

County, Census

Tract

North Carolina, Pitt County, Census Tract

North Carolina, Wayne

County,

Census

9523

6.02

Tract 15

Ohio,

Coshocton

County, Census

Tract

North Carolina, Pitt County, Census Tract

North Carolina, Wayne

County,

Census

9614

7.01

Tract 18

Ohio,

Crawford

County, Census

Tract

North Carolina, Pitt County, Census Tract

North Carolina, Wayne

County,

Census

9753

7.02

Tract 20

Ohio,

Cuyahoga

County, Census

Tract

North Carolina, Randolph County, Census

North Carolina, Wilson

County,

Census

1011.01

Tract 303.01

Tract 1

Ohio,

Cuyahoga

County, Census

Tract

North Carolina, Richmond County, Cen-

North Carolina, Wilson

County,

Census

1012

sus Tract 9706

Tract 2

Ohio,

Cuyahoga

County, Census

Tract

North Carolina, Robeson County, Census

North Carolina, Wilson

County,

Census

1015.01

Tract 9603

Tract 3

Ohio,

Cuyahoga

County, Census

Tract

North Carolina, Robeson County, Census

North Carolina, Wilson

County,

Census

1017

Tract 9605.01

Tract 7

Ohio,

Cuyahoga

County, Census

Tract

North Carolina, Robeson County, Census

North Carolina, Wilson

County,

Census

1018

Tract 9608.01

Tract 8.01

Ohio,

Cuyahoga

County, Census

Tract

North Carolina, Robeson County, Census

North Dakota, Benson

County,

Census

1019.01

Tract 9401

Ohio,

Cuyahoga

County, Census

Tract

Tract 9608.02

North Dakota, Mckenzie

County,

Census

1024.02

North Carolina, Robeson County, Census

Tract 9401

Ohio,

Cuyahoga

County, Census

Tract

Tract 9611

North Dakota, Rolette

County,

Census

1027

North Carolina, Robeson County, Census

Tract 9418

Ohio,

Cuyahoga

County, Census

Tract

Tract 9618.02

North Dakota, Sioux

County,

Census

1029

North Carolina, Robeson County, Census

Tract 9409

Ohio,

Cuyahoga

County, Census

Tract

Tract 9620.01

Ohio, Adams County,

Census Tract

7705

1033

North Carolina, Robeson County, Census

Ohio, Allen County,

Census Tract

124

Ohio,

Cuyahoga

County, Census

Tract

Tract 9620.02

Ohio, Allen County,

Census Tract

126

1035

North Carolina, Rockingham County,

Ohio, Allen County,

Census Tract

129

Ohio,

Cuyahoga

County, Census

Tract

Census Tract 414

Ohio, Allen County,

Census Tract

136

1038

North Carolina, Rowan County, Census

Ohio, Allen County,

Census Tract

137

Ohio,

Cuyahoga

County, Census

Tract

Tract 504

Ohio, Allen County,

Census Tract

141

1039

North Carolina, Scotland County, Census

Ohio, Ashtabula County,

Census

Tract

Ohio,

Cuyahoga

County, Census

Tract

Tract 102

7.01

1044

North Carolina, Scotland County, Census

Ohio, Ashtabula County,

Census

Tract

Ohio,

Cuyahoga

County, Census

Tract

Tract 103

7.03

1048

North Carolina, Union County, Census

Ohio, Ashtabula County,

Census

Tract

Ohio,

Cuyahoga

County, Census

Tract

Tract 204.04

8.01

1049

North Carolina, Vance County, Census

Ohio, Athens County,

Census Tract

9728

Ohio,

Cuyahoga

County, Census

Tract

Tract 9606

Ohio, Athens County,

Census

Tract

1051

North Carolina, Vance County, Census

9731.01

Ohio,

Cuyahoga

County, Census

Tract

Tract 9607

Ohio, Belmont County,

Census

Tract 115

1053

North Carolina, Vance County, Census

Ohio, Belmont County,

Census

Tract 116

Ohio,

Cuyahoga

County, Census

Tract

Tract 9608

Ohio, Belmont County,

Census

Tract 117

1055

North Carolina, Wake County, Census

Ohio, Belmont County,

Census

Tract 121

Ohio,

Cuyahoga

County, Census

Tract

Tract 507

Ohio, Butler County,

Census Tract

4

1056.02

North Carolina, Wake County, Census

Ohio, Butler County,

Census Tract

5

Ohio,

Cuyahoga

County, Census

Tract

Tract 508

Ohio, Butler County,

Census Tract

131

1082.01

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Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Cuyahoga

County,

Census

Tract

1083.01

1161

1246

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Cuyahoga

County,

Census

Tract

1084

1164

1275.01

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Cuyahoga

County,

Census

Tract

1087.01

1166

1331.04

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Cuyahoga

County,

Census

Tract

1093.01

1168

1410

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Cuyahoga

County,

Census

Tract

1097.01

1169

1501

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Cuyahoga

County,

Census

Tract

1098.01

1172.01

1503

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Cuyahoga

County,

Census

Tract

1105.01

1173

1512

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Cuyahoga

County,

Census

Tract

1108.01

1174

1513

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Cuyahoga

County,

Census

Tract

1115

1176

1514

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Cuyahoga

County,

Census

Tract

1116

1182

1515

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Cuyahoga

County,

Census

Tract

1117

1186.02

1516

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Cuyahoga

County,

Census

Tract

1118

1189

1518

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Cuyahoga

County,

Census

Tract

1121

1191

1526.03

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Cuyahoga

County,

Census

Tract

1122

1193

1606.02

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio, 1881.07

Cuyahoga

County,

1135

1194.02

Ohio,

Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

1962

1136

1195.02

Ohio,

Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

1965

1138.01

1197.02

Ohio,

Defiance

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

9588

1141

1198

Ohio,

Erie County,

Census

Tract

408

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Franklin

County,

Census Tract

7.10

1143

1199

Ohio,

Franklin

County,

Census Tract

7.30

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Franklin

County,

Census Tract

9.10

1145.01

1202

Ohio,

Franklin

County,

Census Tract

9.20

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Franklin

County,

Census

Tract

1146

1205

11.10

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Franklin

County,

Census Tract

12

1147

1208.01

Ohio,

Franklin

County,

Census

Tract 13

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Franklin

County,

Census

Tract 14

1149

1208.02

Ohio,

Franklin

County,

Census

Tract 15

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Franklin

County,

Census

Tract 16

1151

1211

Ohio,

Franklin

County,

Census

Tract 17

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Franklin

County,

Census

Tract 23

1153

1212

Ohio,

Franklin

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

25.10

1154

1213

Ohio,

Franklin

County,

Census

Tract 26

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Franklin

County,

Census

Tract

1157

1214.01

27.10

Ohio, Cuyahoga

County,

Census

Tract

Ohio, Cuyahoga

County,

Census

Tract

Ohio,

Franklin

County,

Census

Tract

1158

1238

27.30

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Ohio,

Franklin

County,

Census

Tract

Ohio, Hamilton County, Census Tract 10

Ohio,

Lucas

County, Census

Tract 12.02

27.50

Ohio, Hamilton County, Census Tract 11

Ohio,

Lucas

County, Census

Tract 13.02

Ohio,

Franklin

County,

Census

Tract

Ohio, Hamilton County, Census Tract 16

Ohio,

Lucas

County, Census

Tract 15

27.70

Ohio, Hamilton County, Census Tract 17

Ohio,

Lucas

County, Census

Tract 17

Ohio,

Franklin

County,

Census Tract

28

Ohio, Hamilton County, Census Tract 23

Ohio,

Lucas

County, Census

Tract 18

Ohio,

Franklin

County,

Census Tract

29

Ohio, Hamilton County, Census Tract 25

Ohio,

Lucas

County, Census

Tract 19

Ohio,

Franklin

County,

Census Tract

42

Ohio, Hamilton County, Census Tract 26

Ohio,

Lucas

County, Census

Tract 20

Ohio,

Franklin

County,

Census

Tract

Ohio, Hamilton County, Census Tract 28

Ohio,

Lucas

County, Census

Tract 22

46.20

Ohio, Hamilton County, Census Tract 33

Ohio,

Lucas

County, Census

Tract 23

Ohio,

Franklin

County,

Census Tract

50

Ohio, Hamilton County, Census Tract 36

Ohio,

Lucas

County, Census

Tract 24.02

Ohio,

Franklin

County,

Census Tract

51

Ohio, Hamilton County, Census Tract 37

Ohio,

Lucas

County, Census

Tract 25

Ohio,

Franklin

County,

Census Tract

53

Ohio, Hamilton County, Census Tract 54

Ohio,

Lucas

County, Census

Tract 27

Ohio,

Franklin

County,

Census

Tract

Ohio, Hamilton County, Census Tract 66

Ohio,

Lucas

County, Census

Tract 29

54.10

Ohio, Hamilton County, Census Tract 68

Ohio,

Lucas

County, Census

Tract 30

Ohio,

Franklin

County,

Census Tract

55

Ohio, Hamilton County, Census Tract 77

Ohio,

Lucas

County, Census

Tract 31

Ohio,

Franklin

County,

Census

Tract

Ohio, Hamilton County, Census Tract 80

Ohio,

Lucas

County, Census

Tract 33

56.20

Ohio, Hamilton County, Census Tract

Ohio,

Lucas

County, Census

Tract 34

Ohio,

Franklin

County,

Census Tract

59

85.01

Ohio,

Lucas

County, Census

Tract 35

Ohio,

Franklin

County,

Census Tract

61

Ohio, Hamilton County, Census Tract

Ohio,

Lucas

County, Census

Tract 36

Ohio,

Franklin

County,

Census

Tract

85.02

Ohio,

Lucas

County, Census

Tract 37

69.33

Ohio, Hamilton County, Census Tract 88

Ohio,

Lucas

County, Census

Tract 40

Ohio,

Franklin

County,

Census

Tract

Ohio, Hamilton County, Census Tract 92

Ohio,

Lucas

County, Census

Tract 42

69.45

Ohio, Hamilton County, Census Tract 94

Ohio,

Lucas

County, Census

Tract 47.01

Ohio,

Franklin

County,

Census

Tract

Ohio, Hamilton County, Census Tract 95

Ohio,

Lucas

County, Census

Tract 47.02

75.11

Ohio, Hamilton County, Census Tract 96

Ohio,

Lucas

County, Census

Tract 48

Ohio,

Franklin

County,

Census

Tract

Ohio, Hamilton County, Census Tract

Ohio,

Lucas

County, Census

Tract 49

75.32

100.02

Ohio,

Lucas

County, Census

Tract 51

Ohio,

Franklin

County,

Census

Tract

Ohio, Hamilton County, Census Tract 103

Ohio,

Lucas

County, Census

Tract 68

75.34

Ohio, Hamilton County, Census Tract 262

Ohio,

Franklin

County,

Census

Tract

Ohio, Hamilton County, Census Tract 263

Ohio,

Lucas

County, Census

Tract 73.03

77.21

Ohio, Hamilton County, Census Tract 264

Ohio,

Lucas

County, Census

Tract 103

Ohio,

Franklin

County,

Census

Tract

Ohio, Hamilton County, Census Tract 269

Ohio,

Mahoning

County,

Census Tract

78.20

Ohio, Hamilton County, Census Tract 270

8004

Ohio,

Franklin

County,

Census

Tract

Ohio, Jackson County, Census Tract 9576

Ohio,

Mahoning

County,

Census Tract

81.63

Ohio, Jefferson County, Census Tract 2

8005

Ohio,

Franklin

County,

Census

Tract

Ohio, Jefferson County, Census Tract 4

Ohio,

Mahoning

County,

Census Tract

82.10

Ohio, Jefferson County, Census Tract 13

8006

Ohio,

Franklin

County,

Census

Tract

Ohio, Jefferson County, Census Tract 17

Ohio,

Mahoning

County,

Census Tract

82.30

Ohio, Jefferson County, Census Tract 110

8011

Ohio,

Franklin

County,

Census

Tract

Ohio, Jefferson County, Census Tract 112

Ohio,

Mahoning

County,

Census Tract

82.41

Ohio, Lake County, Census Tract 2045

8012

Ohio,

Franklin

County,

Census

Tract

Ohio, Lawrence County, Census Tract

Ohio,

Mahoning

County,

Census Tract

83.12

503

8013

Ohio,

Franklin

County,

Census

Tract

Ohio, Lawrence County, Census Tract

Ohio,

Mahoning

County,

Census Tract

87.30

506

8016

Ohio,

Franklin

County,

Census

Tract

Ohio, Licking County, Census Tract 7507

Ohio,

Mahoning

County,

Census Tract

92.10

Ohio, Licking County, Census Tract 7583

8021

Ohio,

Franklin

County,

Census

Tract

Ohio, Licking County, Census Tract 7590

Ohio,

Mahoning

County,

Census Tract

93.23

Ohio, Lorain County, Census Tract 228

8023

Ohio,

Franklin

County,

Census

Tract

Ohio, Lorain County, Census Tract 231

Ohio,

Mahoning

County,

Census Tract

93.25

Ohio, Lorain County, Census Tract 233

8040

Ohio,

Franklin

County,

Census

Tract

Ohio, Lorain County, Census Tract 708

Ohio,

Mahoning

County,

Census Tract

93.31

Ohio, Lorain County, Census Tract

8043

Ohio,

Franklin

County,

Census

Tract

709.01

Ohio,

Mahoning

County,

Census Tract

93.86

Ohio, Lucas County, Census Tract 8

8103

Ohio,

Greene

County,

Census Tract

2007

Ohio, Lucas County, Census Tract 9

Ohio,

Mahoning

County,

Census Tract

Ohio,

Hamilton

County,

Census Tract

2

Ohio, Lucas County, Census Tract 11

8137

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<!-- PageBreak -->

Ohio, Mahoning County, Census Tract
8138
Ohio, Mahoning County, Census Tract
8139
Ohio, Mahoning County, Census Tract
8140
Ohio, Mahoning County, Census Tract
8141
Ohio, Marion County, Census Tract 2
Ohio, Marion County, Census Tract 3
Ohio, Marion County, Census Tract 9
Ohio, Montgomery County, Census Tract
1
Ohio, Montgomery County, Census Tract
2
Ohio, Montgomery County, Census Tract
3
Ohio, Montgomery County, Census Tract
8.02
Ohio, Montgomery County, Census Tract
12
Ohio, Montgomery County, Census Tract
17
Ohio, Montgomery County, Census Tract
18

Ohio, Montgomery County, Census Tract
19

Ohio, Montgomery County, Census Tract
20

Ohio, Montgomery County, Census Tract
22

Ohio, Montgomery County, Census Tract
23
Ohio, Montgomery County, Census Tract
24

Ohio, Montgomery County, Census Tract
35

Ohio, Montgomery County, Census Tract
38

Ohio, Montgomery County, Census Tract
39

Ohio, Montgomery County, Census Tract
42
Ohio, Montgomery County, Census Tract
43
Ohio, Montgomery County, Census Tract
44

Ohio, Montgomery County, Census Tract
218

Ohio, Montgomery County, Census Tract
702.01

Ohio, Montgomery County, Census Tract
702.02

Ohio, Montgomery County, Census Tract
703

Ohio, Montgomery County, Census Tract
804

Ohio, Montgomery County, Census Tract
805
Ohio, Montgomery County, Census Tract
1651
Ohio, Montgomery County, Census Tract
1652
Ohio, Morgan County, Census Tract 9691
Ohio, Muskingum County, Census Tract
9119

Ohio, Muskingum County, Census Tract
9121

Ohio, Portage County, Census Tract
6015.02

Ohio, Richland County, Census Tract 5
Ohio, Richland County, Census Tract 7
Ohio, Ross County, Census Tract 9556.02
Ohio, Scioto County, Census Tract 32
Ohio, Scioto County, Census Tract 34
Ohio, Scioto County, Census Tract 35
Ohio, Scioto County, Census Tract 36
Ohio, Stark County, Census Tract 7001
Ohio, Stark County, Census Tract 7002
Ohio, Stark County, Census Tract 7003
Ohio, Stark County, Census Tract 7005
Ohio, Stark County, Census Tract 7010
Ohio, Stark County, Census Tract 7013
Ohio, Stark County, Census Tract 7015
Ohio, Stark County, Census Tract 7018
Ohio, Stark County, Census Tract 7021
Ohio, Stark County, Census Tract 7023
Ohio, Stark County, Census Tract 7025
Ohio, Stark County, Census Tract 7104
Ohio, Stark County, Census Tract 7105
Ohio, Stark County, Census Tract 7142
Ohio, Summit County, Census Tract 5011
Ohio, Summit County, Census Tract 5017
Ohio, Summit County, Census Tract 5018
Ohio, Summit County, Census Tract 5019
Ohio, Summit County, Census Tract 5025
Ohio, Summit County, Census Tract 5031
Ohio, Summit County, Census Tract 5032
Ohio, Summit County, Census Tract 5034
Ohio, Summit County, Census Tract 5035
Ohio, Summit County, Census Tract 5041
Ohio, Summit County, Census Tract 5042
Ohio, Summit County, Census Tract 5044
Ohio, Summit County, Census Tract 5046
Ohio, Summit County, Census Tract 5052
Ohio, Summit County, Census Tract 5053
Ohio, Summit County, Census Tract 5056
Ohio, Summit County, Census Tract 5065
Ohio, Summit County, Census Tract
5083.01

Ohio, Summit County, Census Tract
5083.99

Ohio, Summit County, Census Tract 5090
Ohio, Summit County, Census Tract 5101

Ohio, Trumbull County, Census Tract

9205
Ohio, Trumbull County, Census Tract
9206
Ohio, Trumbull County, Census Tract
9211
Ohio, Trumbull County, Census Tract
9338

Ohio, Trumbull County, Census Tract
9339
Ohio, Tuscarawas County, Census Tract
212
Ohio, Van Wert County, Census Tract
206

Ohio, Warren County, Census Tract 317
Ohio, Wood County, Census Tract 218
Oklahoma, Bryan County, Census Tract
7964

Oklahoma, Canadian County, Census
Tract 3004

Oklahoma, Cherokee County, Census
Tract 9779

Oklahoma, Choctaw County, Census
Tract 9672

Oklahoma, Cleveland County, Census
Tract 2012.01
Oklahoma, Comanche County, Census
Tract 2

Oklahoma, Comanche County, Census
Tract 15

Oklahoma, Comanche County, Census
Tract 17

Oklahoma, Comanche County, Census
Tract 24.03

Oklahoma, Comanche County, Census
Tract 25

Oklahoma, Garfield County, Census Tract
1
Oklahoma, Garfield County, Census Tract
7

Oklahoma, Jackson County, Census Tract
9686

Oklahoma, McCurtain County, Census
Tract 987

Oklahoma, Oklahoma County, Census

Tract 1004

Oklahoma, Oklahoma County, Census

Tract 1013

Oklahoma, Oklahoma County, Census

Tract 1023

Oklahoma, Oklahoma County, Census
Tract 1026

Oklahoma, Oklahoma County, Census
Tract 1028

Oklahoma, Oklahoma County, Census

Tract 1030

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<!-- PageFooter="Bulletin No. 2014-2" -->
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Oklahoma, Oklahoma County, Census
Tract 1034
Oklahoma, Oklahoma County, Census
Tract 1035
Oklahoma, Oklahoma County, Census
Tract 1037
Oklahoma, Oklahoma County, Census
Tract 1039
Oklahoma, Oklahoma County, Census

Oklahoma, Pontotoc County, Census
Tract 892

Oklahoma, Pottawatomie County, Census
Tract 5002

Oklahoma, Tillman County, Census Tract
704
Oklahoma, Tulsa County, Census Tract 1
Oklahoma, Tulsa County, Census Tract 3
Oklahoma, Tulsa County, Census Tract 4
Oklahoma, Tulsa County, Census Tract 5
Oklahoma, Tulsa County, Census Tract 7
Oklahoma, Tulsa County, Census Tract
12
Oklahoma, Tulsa County, Census Tract
13
Oklahoma, Tulsa County, Census Tract
14
Oklahoma, Tulsa County, Census Tract
16
Oklahoma, Tulsa County, Census Tract
20

Oregon, Klamath County, Census Tract
9716

Oregon, Lane County, Census Tract 38
Oregon, Lane County, Census Tract 39

Oregon, Lane County, Census Tract 42
Oregon, Lane County, Census Tract 45.02
Oregon, Linn County, Census Tract 204
Oregon, Malheur County, Census Tract
9704

Tract 1041

Oklahoma, Oklahoma County, Census

Tract 1042

Oklahoma, Oklahoma County, Census

Tract 1043

Oregon, Multnomah County, Census
Tract 34.01

Oregon, Multnomah County, Census
Tract 96.06

Oregon, Polk County, Census Tract 51
Oregon, Union County, Census Tract
9707

Tract 1048

Oklahoma, Oklahoma County, Census

Tract 1050

Oklahoma, Tulsa County, Census Tract
21

Pennsylvania, Allegheny County, Census
Tract 402

Oklahoma, Oklahoma County, Census

Oklahoma, Tulsa County, Census Tract
23.01

Pennsylvania, Allegheny County, Census
Tract 405

Tract 1055
Oklahoma,
Tract 1056

Oklahoma
County,
Census

Oklahoma, Tulsa County, Census Tract
34
Oklahoma, Tulsa County, Census Tract
46

Pennsylvania, Allegheny County, Census
Tract 510

Oklahoma, Oklahoma County, Census
Tract 1059.07

Oklahoma, Tulsa County, Census Tract
59
Oklahoma, Tulsa County, Census Tract
62

Pennsylvania, Allegheny County, Census
Tract 511
Pennsylvania, Allegheny County, Census
Tract 603

Oklahoma, Oklahoma County, Census
Tract 1070.01

Oklahoma, Oklahoma County, Census
Tract 1070.02

Pennsylvania, Allegheny County, Census
Tract 901

Oklahoma, Oklahoma County, Census
Tract 1071.03

Pennsylvania, Allegheny County, Census
Tract 1011

Oklahoma, Oklahoma County, Census
Tract 1073.06

Pennsylvania, Allegheny County, Census
Tract 1016

Tract 1079

Oklahoma, Oklahoma County, Census
Tract 1080.05

Oklahoma, Tulsa County, Census Tract
88
Oklahoma, Tulsa County, Census Tract
90.08

Pennsylvania, Allegheny County, Census
Tract 1113

Oklahoma, Oklahoma County, Census
Tract 1082.07

Oklahoma, Oklahoma County, Census

Tract 1091

Oklahoma, Payne County, Census Tract
104

Oklahoma, Pittsburg County, Census

Tract 4863

Oklahoma, Pontotoc County, Census
Tract 891

Oklahoma, Washington County, Census
Tract 9

Oregon, Benton County, Census Tract
106

Oregon, Clackamas County, Census Tract
222.01

Pennsylvania, Allegheny County, Census
Tract 1208

Pennsylvania, Allegheny County, Census
Tract 1301

Pennsylvania, Allegheny County, Census
Tract 1304

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Tract 1047

Oklahoma, Oklahoma County, Census

Pennsylvania, Allegheny County, Census
Tract 103

Pennsylvania, Allegheny County, Census
Tract 305

Oklahoma, Oklahoma County, Census

Tract 1054

Oklahoma, Tulsa County, Census Tract
27

Pennsylvania, Allegheny County, Census
Tract 501

Oklahoma, Oklahoma County, Census
Tract 1057

Oklahoma, Oklahoma County, Census
Tract 1063.01

Oklahoma, Tulsa County, Census Tract
76.41

Pennsylvania, Allegheny County, Census
Tract 809

Oklahoma, Tulsa County, Census Tract
79
Oklahoma, Tulsa County, Census Tract
80.01

Oklahoma, Oklahoma County, Census

Oklahoma, Tulsa County, Census Tract
80.02

Pennsylvania, Allegheny County, Census
Tract 1017

Pennsylvania, Allegheny County, Census
Tract 1114

Pennsylvania, Allegheny County, Census
Tract 1207

Oregon, Jackson County, Census Tract 1
Oregon, Jackson County, Census Tract
2.02

Oregon, Marion County, Census Tract 4
Oregon, Marion County, Census Tract
16.02

Oklahoma, Oklahoma County, Census
Tract 1044
Oklahoma, Oklahoma County, Census

<!-- PageBreak -->

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Allegheny

County,

Census

Pennsylvania,

Blair County,

Census Tract

Tract 1306

Tract 9805

1019

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Beaver

County,

Census

Pennsylvania,

Cambria

County, Census

Tract 2509

Tract 6012

Tract 2

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Beaver

County,

Census

Pennsylvania,

Cambria

County, Census

Tract 2609

Tract 6013

Tract 12

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Beaver

County,

Census

Pennsylvania,

Cambria

County, Census

Tract 2614

Tract 6042

Tract 134

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Beaver

County,

Census

Pennsylvania,

Cambria

County, Census

Tract 2704

Tract 6045

Tract 135

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Berks

County,

Census

Pennsylvania,

Cambria

County, Census

Tract 2814

Tract 1

Tract 136

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Berks

County,

Census

Pennsylvania,

Centre

County, Census

Tract 4240

Tract 2

Tract 122

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Berks

County,

Census

Pennsylvania,

Centre

County, Census

Tract 4644

Tract 4

Tract 125

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Berks

County,

Census

Pennsylvania,

Chester

County, Census

Tract 4838

Tract 8

Tract 3056

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Berks

County,

Census

Pennsylvania,

Columbia

County, Census

Tract 4869

Tract 10

Tract 506

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Berks

County,

Census

Pennsylvania,

Crawford

County, Census

Tract 4927

Tract 11

Tract 1111

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Berks

County,

Census

Pennsylvania,

Crawford

County, Census

Tract 5080

Tract 12

Tract 1116

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Berks

County,

Census

Pennsylvania,

Cumberland

County, Cen-

Tract 5100

Tract 13

sus Tract 131.02

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Berks

County,

Census

Pennsylvania,

Dauphin

County, Census

Tract 5138

Tract 14

Tract 207

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Berks

County,

Census

Pennsylvania,

Dauphin

County, Census

Tract 5140

Tract 15

Tract 212

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Berks

County,

Census

Pennsylvania,

Dauphin

County, Census

Tract 5509

Tract 16

Tract 213

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Berks

County,

Census

Pennsylvania,

Dauphin

County, Census

Tract 5512

Tract 17

Tract 214

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Berks

County,

Census

Pennsylvania,

Dauphin

County, Census

Tract 5519

Tract 19

Tract 215

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Berks

County,

Census

Pennsylvania,

Dauphin

County, Census

Tract 5521

Tract 20

Tract 216

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Berks

County,

Census

Pennsylvania,

Delaware

County, Census

Tract 5523

Tract 21

Tract 4025

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Berks

County,

Census

Pennsylvania,

Delaware

County, Census

Tract 5604

Tract 22

Tract 4047

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Berks

County,

Census

Pennsylvania,

Delaware

County, Census

Tract 5606

Tract 23

Tract 4048

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Berks

County,

Census

Pennsylvania,

Delaware

County, Census

Tract 5610

Tract 25

Tract 4049

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Berks

County,

Census

Pennsylvania,

Delaware

County, Census

Tract 5611

Tract 26

Tract 4050

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Blair

County, Census

Tract

Pennsylvania,

Delaware

County, Census

Tract 5612

101.02

Tract 4051

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Blair

County, Census

Tract

Pennsylvania,

Delaware

County, Census

Tract 5616

1003

Tract 4052

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Blair

County, Census

Tract

Pennsylvania,

Delaware

County, Census

Tract 5617

1007

Tract 4054

Pennsylvania, Allegheny

County,

Census

Pennsylvania,

Blair

County, Census

Tract

Pennsylvania,

Erie County,

Census Tract

Tract 5625

1017

1

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<!-- PageFooter="Bulletin No. 2014-2" -->
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Pennsylvania, Erie County, 5

Census

Tract

Pennsylvania, Tract 9

Lawrence

County,

Census

Pennsylvania, Northampton County, Cen- sus Tract 105

Pennsylvania, Erie County, 6

Census

Tract

Pennsylvania, Tract 3

Lebanon

County,

Census

Pennsylvania, Northampton County, Cen- sus Tract 109

Pennsylvania, Erie County, 7

Census

Tract

Pennsylvania, Tract 4

Lehigh

County,

Census

Pennsylvania, Northampton County, Cen- sus Tract 110

Pennsylvania, Erie County, 8

Census

Tract

Pennsylvania, Tract 5

Lehigh

County,

Census

Pennsylvania, Northampton County, Cen- sus Tract 112

Pennsylvania, Erie County,

Census

Tract

Pennsylvania, Tract 7

Lehigh

County,

Census

Pennsylvania, Northumberland County, Census Tract 817

9

Pennsylvania, Erie County, 12

Census

Tract

Pennsylvania, Tract 8

Lehigh

County,

Census

Pennsylvania, Northumberland County, Census Tract 822

Pennsylvania, Erie County, 13

Census

Tract

Pennsylvania, Tract 9

Lehigh

County,

Census

Pennsylvania, Philadelphia County, Cen- sus Tract 2

Pennsylvania, Erie County, 14

Census

Tract

Pennsylvania, Tract 10

Lehigh

County,

Census

Pennsylvania, Philadelphia County, Cen- sus Tract 20

Pennsylvania, Erie County, 15

Census

Tract

Pennsylvania, Tract 12

Lehigh

County,

Census

Pennsylvania, Philadelphia County, Cen- sus Tract 21

Pennsylvania, Erie County, 17

Census

Tract

Pennsylvania, Tract 16

Lehigh

County,

Census

Pennsylvania, Philadelphia County, Cen- sus Tract 22

Pennsylvania, Erie County, 18

Census

Tract

Pennsylvania, Tract 17

Lehigh

County,

Census

Pennsylvania, Philadelphia County, Cen- sus Tract 30.01

Pennsylvania, Erie County, 19

Census

Tract

Pennsylvania, Tract 18

Lehigh

County,

Census

Pennsylvania, Philadelphia County, Cen- sus Tract 31

Pennsylvania, Erie County, 20

Census

Tract

Pennsylvania, Tract 97

Lehigh

County,

Census

Pennsylvania, Philadelphia County, Cen- sus Tract 32

Pennsylvania, Fayette Tract 2614.01

County,

Census

Pennsylvania, Tract 2001

Luzerne

County,

Census

Pennsylvania, Philadelphia County, Cen- sus Tract 33

Pennsylvania, Forest Tract 5303

County,

Census

Pennsylvania, Tract 2005

Luzerne

County,

Census

Pennsylvania, Philadelphia County, Cen- sus Tract 36

Pennsylvania, Franklin

County,

Census

Pennsylvania,

Luzerne

County,

Census

Pennsylvania, Philadelphia County, Cen- sus Tract 37.01

Tract 112

Tract 2010

Pennsylvania, Lackawanna sus Tract 1002

County,

Cen-

Pennsylvania, Tract 2012

Luzerne

County,

Census

Pennsylvania, Philadelphia County, Cen- sus Tract 41.01

Pennsylvania, Lackawanna sus Tract 1014

County,

Cen-

Pennsylvania, Tract 2136

Luzerne

County,

Census

Pennsylvania, Philadelphia County, Cen- sus Tract 41.02

Pennsylvania, Lackawanna sus Tract 1020

County,

Cen-

Pennsylvania, Tract 2175

Luzerne

County,

Census

Pennsylvania, Philadelphia County, Cen- sus Tract 62

Pennsylvania, Lancaster Tract 4

County,

Census

Pennsylvania, Tract 4

Lycoming

County,

Census

Pennsylvania, Philadelphia County, Cen- sus Tract 64

Pennsylvania, Lancaster Tract 7

County,

Census

Pennsylvania, Tract 8

Lycoming

County,

Census

Pennsylvania, Philadelphia County, Cen- sus Tract 66

Pennsylvania, Lancaster Tract 9

County,

Census

Pennsylvania, Tract 4202

Mckean

County,

Census

Pennsylvania, Philadelphia County, Cen- sus Tract 67

Pennsylvania, Lancaster

County,

Census

Pennsylvania,

Mercer

County,

Census

Pennsylvania, Philadelphia County, Cen- sus Tract 69

Tract 11

Tract 301

Pennsylvania, Lancaster

County,

Census

Pennsylvania,

Mercer

County,

Census

Pennsylvania, Philadelphia County, Cen- sus Tract 71.01

Tract 14

Tract 332

Pennsylvania, Lancaster Tract 147

County,

Census

Pennsylvania, Tract 334

Mercer

County,

Census

Pennsylvania, Philadelphia County, Cen- sus Tract 71.02

Pennsylvania, Lawrence County, Tract 4

Census

Pennsylvania, Tract 9608

Mifflin

County,

Census

Pennsylvania, Philadelphia County, Cen- sus Tract 73

Pennsylvania, Lawrence County, Census Tract 6

Pennsylvania, Montgomery sus Tract 2024.01

County,

Cen-

Pennsylvania, Philadelphia County, Cen- sus Tract 81.01

Pennsylvania, Lawrence County, Census Tract 7

Pennsylvania, Montgomery sus Tract 2039.01

County,

Cen-

Pennsylvania, Philadelphia County, Cen- sus Tract 84

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Pennsylvania, Philadelphia County, Cen-
sus Tract 85

Pennsylvania, Philadelphia County, Cen-
sus Tract 88.01

Pennsylvania, Philadelphia County, Cen-
sus Tract 88.02

Pennsylvania, Philadelphia County, Cen-
sus Tract 92
Pennsylvania, Philadelphia County, Cen-
sus Tract 94

Pennsylvania, Philadelphia County, Cen-
sus Tract 95
Pennsylvania, Philadelphia County, Cen-
sus Tract 96
Pennsylvania, Philadelphia County, Cen-
sus Tract 102

Pennsylvania, Philadelphia County, Cen-
sus Tract 103

Pennsylvania, Philadelphia County, Cen-

sus Tract 104

Pennsylvania, Philadelphia County, Cen-
sus Tract 107
Pennsylvania, Philadelphia County, Cen-
sus Tract 108

Pennsylvania, Philadelphia County, Cen-
sus Tract 109

Pennsylvania, Philadelphia County, Cen-
sus Tract 111
Pennsylvania, Philadelphia County, Cen-
sus Tract 112

Pennsylvania, Philadelphia County, Cen-
sus Tract 113

Pennsylvania, Philadelphia County, Cen-
sus Tract 122.03

Pennsylvania, Philadelphia County, Cen-
sus Tract 131

Pennsylvania, Philadelphia County, Cen-
sus Tract 132

Pennsylvania, Philadelphia County, Cen-
sus Tract 137

Pennsylvania, Philadelphia County, Cen-
sus Tract 138

Pennsylvania, Philadelphia County, Cen-
sus Tract 139

Pennsylvania, Philadelphia County, Cen-
sus Tract 141

Pennsylvania, Philadelphia County, Cen-
sus Tract 144

Pennsylvania, Philadelphia County, Cen-
sus Tract 145

Pennsylvania, Philadelphia County, Cen-
sus Tract 147

Pennsylvania, Philadelphia County, Cen-
sus Tract 149
Pennsylvania, Philadelphia County, Cen-
sus Tract 151.02

Pennsylvania, Philadelphia County, Cen-
sus Tract 152

Pennsylvania, Philadelphia County, Cen-
sus Tract 153

Pennsylvania, Philadelphia County, Cen-
sus Tract 156
Pennsylvania, Philadelphia County, Cen-
sus Tract 161
Pennsylvania, Philadelphia County, Cen-
sus Tract 162

Pennsylvania, Philadelphia County, Cen-
sus Tract 163

Pennsylvania, Philadelphia County, Cen-
sus Tract 164

Pennsylvania, Philadelphia County, Cen-
sus Tract 165

Pennsylvania, Philadelphia County, Cen-
sus Tract 166

Pennsylvania, Philadelphia County, Cen-
sus Tract 167.02

Pennsylvania, Philadelphia County, Cen-
sus Tract 168

Pennsylvania, Philadelphia County, Cen-
sus Tract 169.01

Pennsylvania, Philadelphia County, Cen-
sus Tract 169.02

Pennsylvania, Philadelphia County, Cen-
sus Tract 170

Pennsylvania, Philadelphia County, Cen-
sus Tract 171

Pennsylvania, Philadelphia County, Cen-
sus Tract 172.01

Pennsylvania, Philadelphia County, Cen-
sus Tract 172.02

Pennsylvania, Philadelphia County, Cen-
sus Tract 174

Pennsylvania, Philadelphia County, Cen-
sus Tract 175

Pennsylvania, Philadelphia County, Cen-
sus Tract 176.01

Pennsylvania, Philadelphia County, Cen-
sus Tract 176.02

Pennsylvania, Philadelphia County, Cen-
sus Tract 177.01

Pennsylvania, Philadelphia County, Cen-
sus Tract 177.02

Pennsylvania, Philadelphia County, Cen-
sus Tract 178

Pennsylvania, Philadelphia County, Cen-
sus Tract 188

Pennsylvania, Philadelphia County, Cen-
sus Tract 190

Pennsylvania, Philadelphia County, Cen-
sus Tract 192

Pennsylvania, Philadelphia County, Cen-
sus Tract 195.01

Pennsylvania, Philadelphia County, Cen-
sus Tract 195.02

Pennsylvania, Philadelphia County, Cen-
sus Tract 197
Pennsylvania, Philadelphia County, Cen-
sus Tract 198
Pennsylvania, Philadelphia County, Cen-
sus Tract 199

Pennsylvania, Philadelphia County, Cen-
sus Tract 201.01
Pennsylvania, Philadelphia County, Cen-
sus Tract 202

Pennsylvania, Philadelphia County, Cen-
sus Tract 203

Pennsylvania, Philadelphia County, Cen-
sus Tract 205

Pennsylvania, Philadelphia County, Cen-
sus Tract 239
Pennsylvania, Philadelphia County, Cen-
sus Tract 246

Pennsylvania, Philadelphia County, Cen-
sus Tract 274.02

Pennsylvania, Philadelphia County, Cen-
sus Tract 283

Pennsylvania, Philadelphia County, Cen-
sus Tract 284

Pennsylvania, Philadelphia County, Cen-
sus Tract 287

Pennsylvania, Philadelphia County, Cen-
sus Tract 288

Pennsylvania, Philadelphia County, Cen-
sus Tract 289.01

Pennsylvania, Philadelphia County, Cen-
sus Tract 293

Pennsylvania, Philadelphia County, Cen-
sus Tract 294

Pennsylvania, Philadelphia County, Cen-
sus Tract 298

Pennsylvania, Philadelphia County, Cen-
sus Tract 299

Pennsylvania, Philadelphia County, Cen-
sus Tract 300

Pennsylvania, Philadelphia County, Cen-
sus Tract 313
Pennsylvania, Philadelphia County, Cen-
sus Tract 345.01
Pennsylvania, Philadelphia County, Cen-
sus Tract 364
Pennsylvania, Philadelphia County, Cen-
sus Tract 377

Pennsylvania, Philadelphia County, Cen-
sus Tract 381

Pennsylvania, Philadelphia County, Cen-
sus Tract 382
Pennsylvania, Philadelphia County, Cen-
sus Tract 383

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Pennsylvania, Schuylkill County, Census Tract 6.01

Puerto Rico, Coamo Municipio, Census Tract 9541

Rhode Island, Providence County, Census Tract 4

Pennsylvania, Schuylkill County, Census Tract 26

Puerto Rico, Comerío Municipio, Census Tract 9520

Rhode Island, Providence County, Census Tract 5

Pennsylvania, Snyder County, Census Tract 9807.05

Puerto Rico, Guánica Municipio, Census Tract 9612

Rhode Island, Providence County, Census Tract 7

Pennsylvania, Venango County, Census Tract 2007

Puerto Rico, Mayagüez Municipio, Cen-

Rhode Island, Providence County, Census Tract 10

sus Tract 801

Pennsylvania, Washington County, Cen- sus Tract 7041

Puerto Rico, Mayagüez Municipio, Cen- sus Tract 804

Rhode Island, Providence County, Census Tract 12

Pennsylvania, Washington County, Cen- sus Tract 7544

Puerto Rico, Mayagüez Municipio, Cen- sus Tract 810

Rhode Island, Providence County, Census Tract 14

Pennsylvania, Westmoreland County,

Puerto Rico, Mayagüez Municipio, Cen-

Rhode Island, Providence County, Census Tract 16

Census Tract 8002

sus Tract 812

Pennsylvania, Westmoreland County,

Puerto Rico, Orocovis Municipio, Census

Rhode Island, Providence County, Census Tract 17

Census Tract 8007

Tract 9549.02

Pennsylvania, Westmoreland County,

Puerto Rico, Ponce Municipio, Census

Rhode Island, Providence County, Census Tract 18

Census Tract 8052

Tract 702.02

Pennsylvania, Westmoreland County,

Puerto Rico, Ponce Municipio, Census

Rhode Island, Providence County, Census Tract 19

Census Tract 8054

Tract 703

Pennsylvania, York County, Census Tract 1

Puerto Rico, Ponce Municipio, Census Tract 704

Rhode Island, Providence County, Census Tract 20

Pennsylvania, York County, Census Tract 2

Puerto Rico, Ponce Municipio, Census Tract 713

Rhode Island, Providence County, Census Tract 22

Pennsylvania, York County, Census Tract 4

Puerto Rico, Ponce Municipio, Census Tract 716.02

Rhode Island, Providence County, Census Tract 26

Pennsylvania, York County, Census Tract 6

Puerto Rico, Ponce Municipio, Census Tract 723

Rhode Island, Providence County, Census Tract 27

Pennsylvania, York County, Census Tract 7

Puerto Rico, Ponce Municipio, Census Tract 727.04

Rhode Island, Providence County, Census Tract 108

Pennsylvania, York County, Census Tract 9

Puerto Rico, Ponce Municipio, Census Tract 730.09

Rhode Island, Providence County, Census Tract 110

Pennsylvania, York County, Census Tract 10

Puerto Rico, San Juan Municipio, Census Tract 13.01

Rhode Island, Providence County, Census Tract 111

Pennsylvania, York County, Census Tract 11

Puerto Rico, San Juan Municipio, Census Tract 13.02

Rhode Island, Providence County, Census Tract 151

Pennsylvania, York County, Census Tract 12

Puerto Rico, San Juan Municipio, Census Tract 29

Rhode Island, Providence County, Census Tract 152

Pennsylvania, York County, Census Tract 15

Puerto Rico, San Juan Municipio, Census Tract 35.01

Rhode Island, Providence County, Census Tract 154

Pennsylvania, York County, Census Tract 16

Puerto Rico, San Juan Municipio, Census Tract 43.06

Rhode Island, Providence County, Census Tract 160

Puerto Rico, Aguadilla Municipio, Census Tract 4010

Puerto Rico, San Juan Municipio, Census Tract 48

Rhode Island, Providence County, Census Tract 161

Puerto Rico, Arecibo Municipio, Census Tract 3013

Puerto Rico, San Juan Municipio, Census Tract 49

Rhode Island, Providence County, Census Tract 164

Puerto Rico, Bayamón Municipio, Census

Puerto Rico, San Juan Municipio, Census Tract 54.02

Rhode Island, Providence County, Census Tract 166

Tract 307

Puerto Rico, Caguas Municipio, Census Tract 2009

Puerto Rico, San Juan Municipio, Census Tract 82.01

Rhode Island, Providence County, Census Tract 183

Puerto Rico, Canóvanas Municipio, Cen- sus Tract 1001.04

Puerto Rico, Utuado Municipio, Census Tract 9574

South Carolina, Aiken County, Census Tract 214

Puerto Rico, Cataño Municipio, Census Tract 204.26

Rhode Island, Providence County, Census Tract 2

South Carolina, Anderson County, Census Tract 6

Puerto Rico, Cataño Municipio, Census Tract 9800.05

Rhode Island, Providence County, Census Tract 3

South Carolina, Anderson County, Census Tract 7

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South Carolina, Charleston sus Tract 11

County,

Cen-

South Carolina, Greenwood County, Cen- sus Tract 9705

South Carolina, Sumter County, Census Tract 13

South Carolina, Charleston

County,

Cen-

South Carolina, Horry County, Census

South Carolina, Union County, Census Tract 302

sus Tract 33

Tract 506

South Carolina, Charleston sus Tract 34

County,

Cen-

South Carolina, Horry County, Census Tract 704

South Carolina, Williamsburg County, Census Tract 9705.01

South Carolina, Charleston

County,

Cen-

South Carolina, Jasper County, Census

South Carolina, York County, Census

sus Tract 37

Tract 9502.01

Tract 604.01

South Carolina, Charleston sus Tract 40

County,

Cen-

South Carolina, Lancaster County, Census Tract 105

South Carolina, York County, Census Tract 618.01

South Carolina, Charleston sus Tract 43

County,

Cen-

South Carolina, Lancaster County, Census Tract 107

South Dakota, Buffalo County, Census Tract 9402

South Carolina, Charleston sus Tract 53

County,

Cen-

South Carolina, Lancaster County, Census Tract 108

South Dakota, Pennington County, Cen- sus Tract 105

South Carolina, Charleston sus Tract 54

County,

Cen-

South Carolina, Lee County, Census Tract 9205

South Dakota, Pennington County, Cen- sus Tract 115

South Carolina, Charleston

County,

Cen-

South Carolina, Marlboro County, Census Tract 9602

South Dakota, Shannon County, Census Tract 9408

sus Tract 55

South Carolina, Cherokee County, Tract 9705.02

Census

South Carolina, Orangeburg County, Cen- sus Tract 101

South Dakota, Shannon County, Census Tract 9409

South Carolina, Darlington sus Tract 107

County,

Cen-

South Carolina, Orangeburg County, Cen- sus Tract 112

South Dakota, Todd County, Census Tract 9401

South Carolina, Dillon

County,

Census

South Carolina, Orangeburg County, Cen-

South Dakota, Ziebach County, Census Tract 9416

Tract 9704

sus Tract 113

South Carolina, Florence County, Tract 7

Census

South Carolina, Richland County, Census Tract 2

Tennessee, Bradley County, Census Tract 104

South Carolina, Florence County, Tract 8

Census

South Carolina, Richland County, Census Tract 5

Tennessee, Bradley County, Census Tract 108

South Carolina, Florence

County,

Census

South Carolina, Richland County, Census

Tennessee, Campbell County, Census

Tract 9

Tract 9

Tract 9506

South Carolina, Florence

County,

Census

South Carolina, Richland County, Census Tract 10

Tennessee, Claiborne County, Census Tract 9704

Tract 9801

South Carolina, Greenville sus Tract 5

County,

Cen-

South Carolina, Richland County, Census Tract 13

Tennessee, Cocke County, Census Tract 9801

South Carolina, Greenville sus Tract 7

County,

Cen-

South Carolina, Richland County, Census Tract 28

Tennessee, Coffee County, Census Tract 9709

South Carolina, Greenville

County,

Cen-

South Carolina, Richland County, Census Tract 104.09

Tennessee, Davidson County, Census Tract 113

sus Tract 8

South Carolina, Greenville

County,

Cen-

South Carolina, Richland County, Census

Tennessee, Davidson

County, Census

sus Tract 15.02

Tract 104.13

Tract 118

South Carolina, Greenville

County,

Cen-

South Carolina, Richland County, Census

Tennessee, Davidson

County, Census

sus Tract 21.04

Tract 105.02

Tract 119

South Carolina, Greenville

County,

Cen-

South Carolina, Richland County, Census

Tennessee, Davidson County, Census Tract 126

sus Tract 21.05

Tract 109

South Carolina, Greenville sus Tract 21.06

County,

Cen-

South Carolina, Spartanburg County, Census Tract 204

Tennessee, Davidson County, Census Tract 136.01

South Carolina, Greenville sus Tract 21.08

County,

Cen-

South Carolina, Spartanburg County, Census Tract 208

Tennessee, Davidson County, Census Tract 136.02

South Carolina, Greenville

County,

Cen-

South Carolina, Spartanburg County,

Tennessee, Davidson County, Census Tract 138

sus Tract 22.01

Census Tract 210.01

South Carolina, Greenville

County,

Cen-

South Carolina, Spartanburg County,

Tennessee, Davidson County, Census

sus Tract 23.03

Census Tract 214.03

Tract 139

South Carolina, Greenville

County,

Cen-

South Carolina, Sumter County, Census

Tennessee, Davidson County, Census Tract 142

sus Tract 23.04

Tract 8

South Carolina, Greenville

County,

Cen-

South Carolina, Sumter County, Census

Tennessee, Davidson County, Census Tract 143

sus Tract 44

Tract 11

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Tennessee,

Davidson

County,

Census

Tennessee, Knox County,

Census Tract

Tennessee, Shelby County, Census Tract

Tract 144

70

45

Tennessee,

Davidson

County,

Census

Tennessee, Lauderdale

County, Census

Tennessee, Shelby County, Census Tract

Tract 148

Tract 505.05

46

Tennessee,

Davidson

County,

Census

Tennessee, Madison

County, Census

Tennessee, Shelby County, Census Tract

Tract 163

Tract 4

50

Tennessee,

Davidson

County,

Census

Tennessee, Madison

County, Census

Tennessee, Shelby County, Census Tract

Tract 190.03

Tract 5

53

Tennessee,

Davidson

County,

Census

Tennessee, Madison

County, Census

Tennessee, Shelby County, Census Tract

Tract 190.05

Tract 7

55

Tennessee,

Davidson

County,

Census

Tennessee, Madison

County, Census

Tennessee, Shelby County, Census Tract

Tract 193

Tract 8

56

Tennessee,

Greene

County, Census

Tract

Tennessee, Madison County, Census

Tennessee, Shelby County, Census Tract 57

901

Tract 9

Tennessee,

Grundy

County, Census

Tract

Tennessee, Madison County, Census

Tennessee, Shelby County, Census Tract

9550

Tract 10

58

Tennessee,

Hamblen

County,

Census

Tennessee, Madison

County, Census

Tennessee, Shelby County, Census Tract

Tract 1003

Tract 11

59

Tennessee,

Hamilton

County,

Census

Tennessee, Montgomery

County, Census

Tennessee, Shelby County, Census Tract

Tract 4

Tract 1001

67

Tennessee,

Hamilton

County,

Census

Tennessee, Montgomery County, Census

Tennessee, Shelby County, Census Tract

Tract 16

Tract 1004

68

Tennessee,

Hamilton

County,

Census

Tennessee, Montgomery County, Census

Tennessee, Shelby County, Census Tract

Tract 19

Tract 1009

70

Tennessee,

Hamilton

County,

Census

Tennessee, Robertson County, Census Tract 804.01

Tennessee, Shelby County, Census Tract 75

Tract 20

Tennessee,

Hamilton

County,

Census

Tennessee, Rutherford County, Census Tract 419

Tennessee, Shelby County, Census Tract 78.10

Tract 24

Tennessee, Tract 25

Hamilton

County,

Census

Tennessee, Shelby County, Census Tract 2

Tennessee, Shelby County, Census Tract 78.21

Tennessee,

Hamilton

County,

Census

Tract 109.02

Tennessee, Shelby County, Census Tract

Tennessee, Shelby County, Census Tract

Tennessee,

Hamilton

County,

Census

4

79

Tract 122

Tennessee, Shelby County, Census Tract

Tennessee, Shelby County, Census Tract

Tennessee,

Henderson

County,

Census

6

82

Tract 9754

Tennessee, Shelby

County, Census Tract

Tennessee, Shelby County, Census Tract

Tennessee,

Henry County,

Census

Tract

8

89

9693

Tennessee, Shelby

County, Census Tract

Tennessee, Shelby County, Census Tract

Tennessee,

Johnson

County, Census

Tract

9

99.02

9561

Tennessee, Shelby

County, Census Tract

Tennessee, Shelby County, Census Tract

Tennessee,

Knox County,

Census

Tract 8

11

101.20

Tennessee,

Knox County,

Census

Tract

Tennessee, Shelby County, Census Tract

Tennessee, Shelby County, Census Tract 102.10

14

14

Tennessee,

Knox County,

Census

Tract

Tennessee, Shelby County, Census Tract

Tennessee, Shelby County, Census Tract 103

24

15

Tennessee, 26

Knox County,

Census

Tract

Tennessee, Shelby County, Census Tract 19

Tennessee, Shelby County, Census Tract 105

Tennessee,

Knox County,

Census

Tract

Tennessee, Shelby County, Census Tract 20

Tennessee, Shelby County, Census Tract 106.30

28

Tennessee, 29

Knox County,

Census

Tract

Tennessee, Shelby County, Census Tract 21

Tennessee, Shelby County, Census Tract 112

Tennessee, 67

Knox County,

Census

Tract

Tennessee, Shelby County, Census Tract 24

Tennessee, Shelby County, Census Tract 113

Tennessee,

Knox County,

Census

Tract

Tennessee, Shelby County, Census Tract 28

Tennessee, Shelby County, Census Tract 114

68

Tennessee, 69

Knox County,

Census

Tract

Tennessee, Shelby County, Census Tract 38

Tennessee, Shelby County, Census Tract 115

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Tennessee, Shelby County, Census

Tract

Texas,

Bexar

County,

Census

Tract

Texas,

Brown

County, Census Tract

9506

116

1505.01

Texas,

Brown

County, Census Tract

9507

Tennessee, Shelby County, Census

Tract

Texas,

Bexar

County,

Census

Tract

Texas,

Cameron

County, Census

Tract

205.23

1505.02

105

Tennessee, Shelby County, Census

Tract

Texas,

Bexar

County,

Census Tract

1508

Texas,

Cameron

County, Census

Tract

205.42

Texas,

Bexar

County,

Census Tract

1514

109

Tennessee, Shelby County, Census

Tract

Texas,

Bexar

County,

Census Tract

1602

Texas,

Cameron

County, Census

Tract

217.25

Texas,

Bexar

County,

Census

Tract

110

Tennessee, Shelby County, Census

Tract

1605.01

Texas,

Cameron

County, Census

Tract

222.20

Texas,

Bexar

County,

Census

Tract

112

Tennessee, Shelby County, Census

Tract

1605.02

Texas,

Cameron

County, Census

Tract

223.21

Texas,

Bexar

County,

Census Tract

1606

117

Tennessee, Sullivan County, Census

Tract

Texas,

Bexar

County,

Census

Tract

Texas,

Cameron

County, Census

Tract

406

1609.02

119.01

Tennessee, Tipton County, Census

Tract

Texas,

Bexar

County,

Census Tract

1610

Texas,

Cameron

County, Census

Tract

407

Texas,

Bexar

County,

Census Tract

1612

119.03

Tennessee, Washington County,

Census

Texas,

Bexar

County,

Census

Tract

Texas,

Cameron

County, Census

Tract

Tract 609

1620.04

121.02

Tennessee, Washington County,

Census

Texas,

Bexar

County,

Census

Tract

Texas,

Cameron

County, Census

Tract

Tract 610

1701.02

125.05

Tennessee, Weakley County,

Census

Texas,

Bexar

County,

Census Tract

1702

Texas,

Cameron

County, Census

Tract

Tract 9682.02

Texas,

Bexar

County,

Census Tract

1703

125.07

Texas, Atascosa County, Census

Tract

Texas,

Bexar

County,

Census

Tract

Texas,

Cameron

County, Census

Tract

9603

1704.01

126.07

Texas, Bell County, Census Tract

207.01

Texas,

Bexar

County,

Census Tract

1705

Texas,

Cameron

County, Census

Tract

Texas, Bell County, Census Tract

207.02

Texas,

Bexar

County,

Census Tract

1708

126.09

Texas, Bell County, Census Tract

208

Texas,

Bexar

County,

Census Tract

1709

Texas,

Cameron

County, Census

Tract

Texas, Bell County, Census Tract

216.02

Texas,

Bexar

County,

Census Tract

1710

127

Texas, Bell County, Census Tract

226

Texas,

Bexar

County,

Census Tract

1711

Texas,

Cameron

County, Census

Tract

Texas, Bell County, Census Tract 229

Texas,

Bexar

County,

Census Tract

1712

128

Texas, Bell County, Census Tract

9800.01

Texas, 1713.01

Bexar

County,

Census

Tract

Texas,

Cameron

County, Census

Tract

Texas, Bexar County, Census Tract

1103

Texas,

Bexar

County,

Census

Tract

131.06

Texas, Bexar County, Census Tract

1105

1715.01

Texas,

Cameron

County, Census

Tract

Texas, Bexar County, Census Tract

1106

Texas,

Bexar

County,

Census

Tract

132.03

Texas, Bexar County, Census Tract

1108

1716.02

Texas,

Cameron

County, Census

Tract

Texas, Bexar County, Census Tract

1109

Texas,

Bexar

County,

Census

Tract

132.06

Texas, Bexar County, Census Tract

1110

1802.01

Texas,

Cameron

County, Census

Tract

Texas, Bexar County, Census

Tract

Texas,

Bexar

County,

Census Tract

1804

132.07

1214.04

Texas,

Bexar

County,

Census

Tract

Texas,

Cameron

County, Census

Tract

Texas, Bexar County, Census Tract

1302

1810.05

133.05

Texas, Bexar County, Census Tract

1303

Texas,

Bexar

County,

Census

Tract

Texas,

Cameron

County, Census

Tract

Texas, Bexar County, Census

Tract

1905.03

133.06

1304.01

Texas,

Bexar

County,

Census

Tract

Texas,

Cameron

County, Census

Tract

Texas, Bexar County, Census

Tract

1910.04

133.07

1304.02

Texas,

Bexar

County,

Census

Tract

Texas,

Cameron

County, Census

Tract

Texas, Bexar County, Census Tract

1305

1914.08

133.08

Texas, Bexar County, Census Tract

1306

Texas,

Bexar

County,

Census Tract

1919

Texas,

Cameron

County, Census

Tract

Texas, Bexar County, Census Tract

1307

Texas,

Bowie

County,

Census Tract

105

133.09

Texas, Bexar County, Census Tract

1309

Texas,

Bowie

County,

Census Tract

106

Texas,

Cameron

County, Census

Tract

Texas, Bexar County, Census Tract

1401

Texas,

Brazos

County,

Census Tract

5

134.01

Texas, Bexar County, Census Tract

1406

Texas,

Brazos

County,

Census Tract

6.04

Texas,

Cameron

County, Census

Tract

Texas, Bexar County, Census Tract

1410

Texas,

Brazos

County,

Census Tract

14

136

Texas, Bexar County, Census

Tract

Texas,

Brazos

County,

Census

Tract

Texas,

Cameron

County, Census

Tract

1411.01

17.02

137

Texas, Bexar County, Census

Tract

Texas,

Brazos

County,

Census

Tract

Texas,

Cameron

County, Census

Tract

1411.02

20.12

138.01

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Texas,

Cameron

County,

Census

Tract

Texas,

Dallas County, Census Tract 78.19

Texas,

Dallas

County,

Census

Tract

138.02

Texas,

Dallas County, Census Tract 78.20

143.08

Texas,

Cameron

County,

Census

Tract

Texas,

Dallas County, Census Tract 78.23

Texas,

Dallas

County,

Census

Tract

139.01

Texas,

Dallas County, Census Tract 78.26

143.09

Texas,

Cameron

County,

Census

Tract

Texas,

Dallas County, Census Tract 85

Texas,

Dallas

County,

Census

Tract

139.02

Texas,

Dallas County, Census Tract 86.03

144.07

Texas,

Cameron

County,

Census

Tract

Texas,

Dallas County, Census Tract 86.04

Texas,

Dallas

County,

Census

Tract

139.03

Texas,

Dallas County, Census Tract 87.01

146.02

Texas,

Cameron

County,

Census

Tract

Texas,

Dallas County, Census Tract 87.03

Texas,

Dallas

County,

Census

Tract

140.01

Texas,

Dallas County, Census Tract 87.04

146.03

Texas,

Cameron

County,

Census

Tract

Texas,

Dallas County, Census Tract 87.05

Texas,

Dallas

County,

Census

Tract

140.02

Texas,

Dallas County, Census Tract 88.02

154.04

Texas,

Cameron

County,

Census

Tract

Texas,

Dallas County, Census Tract 89

Texas,

Dallas

County,

Census

Tract

141

Texas,

Dallas County, Census Tract 91.04

166.05

Texas,

Cameron

County,

Census

Tract

Texas,

Dallas County, Census Tract 93.03

Texas,

Dallas

County,

Census

Tract

142

Texas,

Dallas County, Census Tract 93.04

166.07

Texas,

Cameron

County,

Census

Tract

Texas,

Dallas County, Census Tract 96.10

Texas,

Dallas

County,

Census

Tract

143

Texas,

Dallas County, Census Tract 98.04

177.03

Texas,

Castro

County, Census

Tract

9502

Texas,

Dallas County, Census Tract 99

Texas,

Dallas

County,

Census

Tract

Texas,

Cherokee

County,

Census

Tract

Texas,

Dallas County, Census Tract 100

182.04

9505

Texas,

Dallas County, Census Tract

Texas,

Dallas

County,

Census

Tract

Texas,

Cherokee

County,

Census

Tract

101.01

185.05

9507

Texas,

Dallas County, Census Tract

Texas,

Dallas

County,

Census

Tract

Texas,

Collin

County,

Census

Tract

107.01

185.06

317.20

Texas,

Dallas County, Census Tract

Texas,

Dallas

County,

Census

Tract

Texas,

Coryell

County,

Census

Tract

107.03

188.02

105.04

Texas,

Dallas

County,

Census

Tract

Texas,

Dallas County, Census Tract

Texas,

Dallas

County,

Census Tract

4.01

109.03

190.13

Texas,

Dallas

County, Census

Tract

4.05

Texas,

Dallas

County,

Census

Tract

Texas,

Dallas

County, Census

Tract

8

Texas,

Dallas County, Census Tract

190.19

Texas,

Dallas

County,

Census Tract

9

109.04

Texas,

Dallas

County,

Census

Tract

Texas,

Dallas

County, Census

Tract

12.04

Texas,

Dallas County, Census Tract

192.12

Texas,

Dallas

County, Census

Tract

15.02

114.01

Texas,

Dallas

County,

Census

Tract

Texas,

Dallas

County, Census

Tract

15.03

Texas,

Dallas County, Census Tract 115

192.13

Texas,

Dallas

County,

Census Tract

20

Texas,

Dallas County, Census Tract

Texas,

Dallas

County,

Census Tract

203

Texas,

Dallas

County,

Census Tract

25

116.01

Texas,

Dallas

County,

Census Tract

205

Texas,

Dallas

County, Census

Tract

27.01

Texas,

Dallas County, Census Tract

Texas,

Dawson

County,

Census

Tract

Texas,

Dallas

County, Census

Tract

27.02

116.02

9504.02

Texas,

Dallas

County,

Census Tract

34

Texas,

Dallas County, Census Tract 120

Texas,

Denton

County,

Census

Tract

Texas,

Dallas

County,

Census Tract

38

Texas,

Dallas County, Census Tract

206.01

Texas,

Dallas

County, Census

Tract

39.01

122.08

Texas,

Denton

County,

Census Tract

209

Texas,

Dallas

County, Census

Tract

39.02

Texas,

Dallas County, Census Tract

Texas,

Denton

County,

Census

Tract

Texas,

Dallas

County,

Census Tract

41

122.11

212.01

Texas,

Dallas

County,

Census Tract

43

Texas,

Dallas County, Census Tract

Texas,

Denton

County,

Census

Tract

Texas,

Dallas

County, Census

Tract

47

130.11

217.39

Texas,

Dallas

County, Census

Tract

49

Texas,

Dallas County, Census Tract

Texas,

Dimmit

County,

Census

Tract

Texas,

Dallas

County,

Census Tract

54

131.05

9504

Texas,

Dallas

County, Census

Tract

56

Texas,

Dallas County, Census Tract

Texas,

Ector

County, Census

Tract

15

Texas,

Dallas

County,

Census Tract

57

136.25

Texas,

Ector

County, Census

Tract

19

Texas,

Dallas

County, Census

Tract

59.02

Texas,

Dallas County, Census Tract

Texas,

El Paso

County,

Census Tract

1.08

Texas,

Dallas

County, Census

Tract

60.01

137.13

Texas,

El Paso

County,

Census Tract

1.09

Texas,

Dallas

County, Census

Tract

60.02

Texas,

Dallas County, Census Tract

Texas,

El Paso

County,

Census Tract

1.10

Texas,

Dallas

County, Census

Tract

72.01

138.05

Texas,

El Paso

County,

Census Tract

2.05

Texas,

Dallas

County, Census

Tract

72.02

Texas,

Dallas County, Census Tract

Texas,

El Paso

County,

Census Tract

3.01

Texas,

Dallas

County, Census

Tract

78.11

141.03

Texas,

El Paso

County,

Census Tract

4.04

Texas,

Dallas

County, Census

Tract

78.15

Texas,

Dallas County, Census Tract

Texas,

El Paso

County,

Census

Tract 6

Texas,

Dallas

County, Census

Tract

78.18

141.14

Texas,

El Paso

County,

Census

Tract 8

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Texas, El Paso County, Census Tract
10.01

Texas, El Paso County, Census Tract
10.02

Texas, El Paso County, Census Tract
11.15

Texas, El Paso County, Census Tract
12.01
Texas, El Paso County, Census Tract 14
Texas, El Paso County, Census Tract 16
Texas, El Paso County, Census Tract 17
Texas, El Paso County, Census Tract 18
Texas, El Paso County, Census Tract 19
Texas, El Paso County, Census Tract 20
Texas, El Paso County, Census Tract 21
Texas, El Paso County, Census Tract
22.01

Texas, El Paso County, Census Tract
22.02

Texas, El Paso County, Census Tract 23
Texas, El Paso County, Census Tract 26
Texas, El Paso County, Census Tract 28
Texas, El Paso County, Census Tract 29
Texas, El Paso County, Census Tract 30
Texas, El Paso County, Census Tract 31
Texas, El Paso County, Census Tract 32
Texas, El Paso County, Census Tract
34.02

Texas, El Paso County, Census Tract
35.02

Texas, El Paso County, Census Tract

36.01

Texas, El Paso County, Census Tract
36.02

Texas, El Paso County, Census Tract
37.01

Texas, El Paso County, Census Tract

37.02

Texas, El Paso County, Census Tract
38.03

Texas, El Paso County, Census Tract
38.04
Texas, El Paso County, Census Tract
39.01
Texas, El Paso County, Census Tract
39.03

Texas, El Paso County, Census Tract
41.03
Texas, El Paso County, Census Tract
41.05
Texas, El Paso County, Census Tract

41.07

Texas, El Paso County, Census Tract
42.01

Texas, El Paso County, Census Tract
42.02

Texas, El Paso County, Census Tract
101.02

Texas, El Paso County, Census Tract
102.20
Texas, El Paso County, Census Tract
102.21

Texas, El Paso County, Census Tract
103.32
Texas, El Paso County, Census Tract
103.33
Texas, El Paso County, Census Tract
103.34
Texas, El Paso County, Census Tract
103.35

Texas, El Paso County, Census Tract
103.44

Texas, El Paso County, Census Tract

103.47

Texas, El Paso County, Census Tract
104.05
Texas, El Paso County, Census Tract
104.06
Texas, El Paso County, Census Tract
104.07

Texas, El Paso County, Census Tract
104.08
Texas, El Paso County, Census Tract
105.01

Texas, El Paso County, Census Tract
105.04

Texas, El Paso County, Census Tract
105.06
Texas, El Paso County, Census Tract 106
Texas, Ellis County, Census Tract 604
Texas, Falls County, Census Tract 4

Texas, Fort Bend County, Census Tract
6750

Texas, Galveston County, Census Tract
7237
Texas, Galveston County, Census Tract
7246

Texas, Galveston County, Census Tract
7252

Texas, Gray County, Census Tract 9507
Texas, Gray County, Census Tract 9508
Texas, Grayson County, Census Tract 20
Texas, Gregg County, Census Tract 12
Texas, Gregg County, Census Tract 13
Texas, Gregg County, Census Tract 15
Texas, Guadalupe County, Census Tract
2102

Texas, Hale County, Census Tract 9501
Texas, Harris County, Census Tract 2104
Texas, Harris County, Census Tract 2110
Texas, Harris County, Census Tract 2111
Texas, Harris County, Census Tract 2113
Texas, Harris County, Census Tract 2116

Texas, Harris County, Census Tract 2117
Texas, Harris County, Census Tract 2119

Texas, Harris County, Census Tract 2123
Texas, Harris County, Census Tract 2124
Texas, Harris County, Census Tract 2205
Texas, Harris County, Census Tract 2207
Texas, Harris County, Census Tract 2208
Texas, Harris County, Census Tract 2210

Texas, Harris County, Census Tract 2215
Texas, Harris County, Census Tract 2222
Texas, Harris County, Census Tract
2225.01

Texas, Harris County, Census Tract 2226
Texas, Harris County, Census Tract 2227
Texas, Harris County, Census Tract
2230.02

Texas, Harris County, Census Tract 2301
Texas, Harris County, Census Tract 2303

Texas, Harris County, Census Tract 2304
Texas, Harris County, Census Tract 2306
Texas, Harris County, Census Tract 2308
Texas, Harris County, Census Tract 2310

Texas, Harris County, Census Tract 2315
Texas, Harris County, Census Tract 2318
Texas, Harris County, Census Tract 2321
Texas, Harris County, Census Tract
2327.02

Texas, Harris County, Census Tract
2331.02

Texas, Harris County, Census Tract 2333
Texas, Harris County, Census Tract 2336
Texas, Harris County, Census Tract 2401
Texas, Harris County, Census Tract
2405.01
Texas, Harris County, Census Tract
2405.02

Texas, Harris County, Census Tract 2406
Texas, Harris County, Census Tract
2408.01

Texas, Harris County, Census Tract 2415
Texas, Harris County, Census Tract 2534
Texas, Harris County, Census Tract 3105
Texas, Harris County, Census Tract 3110
Texas, Harris County, Census Tract 3111
Texas, Harris County, Census Tract 3116
Texas, Harris County, Census Tract 3117
Texas, Harris County, Census Tract 3122

Texas, Harris County, Census Tract 3123
Texas, Harris County, Census Tract 3124
Texas, Harris County, Census Tract 3128
Texas, Harris County, Census Tract 3136
Texas, Harris County, Census Tract 3138
Texas, Harris County, Census Tract 3143
Texas, Harris County, Census Tract
3206.02

Texas, Harris County, Census Tract 3212
Texas, Harris County, Census Tract 3220

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Texas, Harris County, Census Tract 3230

Texas, Harris County, Census

Tract

Texas,

Hidalgo County, Census Tract

Texas, Harris County, Census Tract 3231

4335.02

214.01

Texas, Harris County, Census Tract 3235

Texas, Harris County, Census Tract

4336

Texas,

Hidalgo County, Census Tract 215

Texas, Harris County, Census Tract 3239

Texas, Harris County, Census Tract

4531

Texas,

Hidalgo County, Census Tract

Texas, Harris County, Census Tract 3312

Texas, Harris County, Census Tract

4532

218.03

Texas, Harris County, Census Tract 3314

Texas, Harris County, Census Tract

4533

Texas,

Hidalgo County, Census Tract

Texas, Harris County, Census Tract

Texas, Harris County, Census

Tract

218.04

3316.02

4534.03

Texas,

Hidalgo County, Census Tract

Texas, Harris County, Census Tract 3317

Texas, Harris County, Census Tract

4544

218.05

Texas, Harris County, Census Tract 3320

Texas, Harris County, Census Tract

5204

Texas,

Hidalgo County, Census Tract

Texas, Harris County, Census Tract 3328

Texas, Harris County, Census Tract

5205

218.06

Texas, Harris County, Census Tract 3331

Texas, Harris County, Census

Tract

Texas,

Hidalgo County, Census Tract

Texas, Harris County, Census Tract

5206.01

221.03

3332.02

Texas, Harris County, Census

Tract

Texas,

Hidalgo County, Census Tract

Texas, Harris County, Census Tract 4201

5206.02

221.05

Texas, Harris County, Census Tract 4205

Texas, Harris County, Census Tract

5210

Texas,

Hidalgo County, Census Tract

Texas, Harris County, Census Tract

Texas, Harris County, Census Tract

5214

221.06

4211.01

Texas, Harris County, Census Tract

5301

Texas,

Hidalgo County, Census Tract

Texas, Harris County, Census Tract

Texas, Harris County, Census Tract

5303

222.03

4211.02

Texas, Harris County, Census Tract

5304

Texas,

Hidalgo County, Census Tract

Texas, Harris County, Census Tract

Texas, Harris County, Census Tract

5307

222.04

4212.01

Texas, Harris County, Census

Tract

Texas,

Hidalgo County, Census Tract

Texas, Harris County, Census Tract

5320.01

224.01

4212.02

Texas, Harris County, Census Tract

5330

Texas,

Hidalgo County, Census Tract

Texas, Harris County, Census Tract 4213

Texas, Harris County, Census Tract

5333

225.01

Texas, Harris County, Census Tract

Texas, Harris County, Census

Tract

Texas,

Hidalgo County, Census Tract

4214.01

5340.01

225.02

Texas, Harris County, Census Tract

Texas, Harris County, Census Tract

5501

Texas,

Hidalgo County, Census Tract

4214.02

Texas, Harris County, Census Tract

5502

227.02

Texas, Harris County, Census Tract 4215

Texas, Harris County, Census

Tract

Texas,

Hidalgo County, Census Tract 228

Texas, Harris County, Census Tract 4216

5503.01

Texas,

Hidalgo County, Census Tract 229

Texas, Harris County, Census Tract 4222

Texas, Harris County, Census Tract

9801

Texas,

Hidalgo County, Census Tract

Texas, Harris County, Census Tract

Texas, Harrison County, Census

Tract

231.02

4223.01

204.01

Texas,

Hidalgo County, Census Tract

Texas, Harris County, Census Tract

Texas, Harrison County, Census

Tract

231.04

4224.01

205.01

Texas,

Hidalgo County, Census Tract

Texas, Harris County, Census Tract 4229

Texas, Hays County, Census Tract

103.04

235.03

Texas, Harris County, Census Tract 4231

Texas, Hidalgo County, Census

Tract

Texas,

Hidalgo County, Census Tract

Texas, Harris County, Census Tract

201.01

235.07

4320.02

Texas, Hidalgo County, Census

Tract

Texas,

Hidalgo County, Census Tract

Texas, Harris County, Census Tract

201.02

235.11

4327.01

Texas, Hidalgo County, Census

Tract

Texas,

Hidalgo County, Census Tract

Texas, Harris County, Census Tract

204.03

235.13

4328.01

Texas, Hidalgo County, Census

Tract

Texas,

Hidalgo County, Census Tract

Texas, Harris County, Census Tract

205.01

235.14

4328.02

Texas, Hidalgo County, Census Tract

206

Texas,

Hidalgo County, Census Tract 237

Texas, Harris County, Census Tract

Texas, Hidalgo County, Census

Tract

Texas,

Hidalgo County, Census Tract

4330.01

207.23

241.07

Texas, Harris County, Census Tract

Texas, Hidalgo County, Census

Tract

Texas,

Hidalgo County, Census Tract

4330.02

207.25

241.08

Texas, Harris County, Census Tract

Texas, Hidalgo County, Census Tract

210

Texas,

Hidalgo County, Census Tract

4330.03

Texas, Hidalgo County, Census Tract

211

241.09

Texas, Harris County, Census Tract 4331

Texas, Hidalgo County, Census

Tract

Texas,

Hidalgo County, Census Tract

Texas, Harris County, Census Tract 4334

213.02

241.12

Texas, Harris County, Census Tract

Texas, Hidalgo County, Census

Tract

Texas,

Hidalgo County, Census Tract

4335.01

213.03

241.13

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Texas, Hidalgo County, Census Tract
241.14

Texas, Hidalgo County, Census Tract
242.01

Texas, Hidalgo County, Census Tract
242.04

Texas, Hidalgo County, Census Tract
242.05

Texas, Hidalgo County, Census Tract 246
Texas, Hill County, Census Tract 9609
Texas, Hill County, Census Tract 9610
Texas, Houston County, Census Tract
9504

Texas, Hudspeth County, Census Tract
9503

Texas, Hunt County, Census Tract 9605
Texas, Hunt County, Census Tract 9608

Texas, Hunt County, Census Tract 9609
Texas, Hutchinson County, Census Tract
9507

Texas, Hutchinson County, Census Tract
9508

Texas, Jasper County, Census Tract 9503
Texas, Jefferson County, Census Tract
1.03

Texas, Jefferson County, Census Tract 7
Texas, Jefferson County, Census Tract 9

Texas, Jefferson County, Census Tract 19

Texas, Jefferson County, Census Tract 26
Texas, Jefferson County, Census Tract 51

Texas, Jefferson County, Census Tract 59

Texas, Jefferson County, Census Tract 61
Texas, Jefferson County, Census Tract 63
Texas, Jefferson County, Census Tract
117

Texas, Johnson County, Census Tract
1308

Texas, Karnes County, Census Tract 9704
Texas, Kaufman County, Census Tract
505

Texas, Lamar County, Census Tract 5
Texas, Lamar County, Census Tract 8
Texas, Lamb County, Census Tract 9505
Texas, Lubbock County, Census Tract
2.02

Texas, Lubbock County, Census Tract
3.01

Texas, Lubbock County, Census Tract
3.02

Texas, Lubbock County, Census Tract
6.03

Texas, Lubbock County, Census Tract
6.05

Texas, Lubbock County, Census Tract 9
Texas, Lubbock County, Census Tract 10

Texas, Lubbock County, Census Tract 12

Texas, Lubbock County, Census Tract 13

Texas, Lubbock County, Census Tract
17.09

Texas, Lubbock County, Census Tract
20.02

Texas, Lubbock County, Census Tract 24
Texas, Maverick County, Census Tract
9502.01

Texas, Maverick County, Census Tract
9502.04

Texas, Maverick County, Census Tract
9504

Texas, McLennan County, Census Tract 2
Texas, McLennan County, Census Tract 4
Texas, McLennan County, Census Tract
5.98
Texas, McLennan County, Census Tract
10

Texas, McLennan County, Census Tract
11
Texas, McLennan County, Census Tract
12

Texas, McLennan County, Census Tract
15

Texas, McLennan County, Census Tract
23.02
Texas, McLennan County, Census Tract
27

Texas, McLennan County, Census Tract
33

Texas, McLennan County, Census Tract
43

Texas, Midland County, Census Tract 15
Texas, Midland County, Census Tract 17
Texas, Montgomery County, Census
Tract 6931.01

Texas, Montgomery County, Census
Tract 6934

Texas, Nacogdoches
Tract 9506

County, Census

Texas, Nacogdoches

County,
Census

Tract 9507

Texas, Nacogdoches
Tract 9509

County,
Census

Texas, Nueces County, Census Tract 6
Texas, Nueces County, Census Tract 8
Texas, Nueces County, Census Tract 9
Texas, Nueces County, Census Tract 10
Texas, Nueces County, Census Tract 11

Texas, Nueces County, Census Tract 12
Texas, Nueces County, Census Tract 13
Texas, Nueces County, Census Tract 15
Texas, Nueces County, Census Tract
16.01

Texas, Nueces County, Census Tract
18.01

Texas, Nueces County, Census Tract
27.06

Texas, Nueces County, Census Tract
33.03
Texas, Nueces County, Census Tract
33.05

Texas, Nueces County, Census Tract
56.02

Texas, Nueces County, Census Tract 64
Texas, Palo Pinto County, Census Tract 9
Texas, Polk County, Census Tract
2102.03
Texas, Polk County, Census Tract
2103.01

Texas, Potter County, Census Tract 103

Texas, Potter County, Census Tract 106

Texas, Potter County, Census Tract 110

Texas, Potter County, Census Tract 120

Texas, Potter County, Census Tract 126

Texas, Potter County, Census Tract 128

Texas, Potter County, Census Tract 130
Texas, Potter County, Census Tract 145

Texas, Potter County, Census Tract 148

Texas, Potter County, Census Tract 150

Texas, Potter County, Census Tract 153

Texas, Potter County, Census Tract 154
Texas, Robertson County, Census Tract
9605

Texas, San Augustine County, Census
Tract 9502

Texas, San Patricio County, Census Tract
113

Texas, Shelby County, Census Tract 9504

Texas, Smith County, Census Tract 2.01

Texas, Smith County, Census Tract 4

Texas, Smith County, Census Tract 5

Texas, Smith County, Census Tract 7

Texas, Starr County, Census Tract
9501.05

Texas, Starr County, Census Tract
9501.06

Texas, Starr County, Census Tract
9501.07

Texas, Starr County, Census Tract
9502.02

Texas, Starr County, Census
9502.03

Tract

Texas, Starr County,
9502.04

Census
Tract

Texas, Starr County, Census Tract
9504.02

Texas, Starr County, Census Tract
9507.01

Texas, Tarrant County, Census Tract
1002.02

Texas, Tarrant County, Census Tract
1005.01

Texas, Tarrant County, Census Tract 1009

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Texas,

Tarrant

County,

Census

Tract

Texas,

Tarrant County, Census

Tract

Texas,

Walker County, Census Tract 7906

1012.02

1219.06

Texas,

Walker County, Census Tract 7907

Texas,

Tarrant

County,

Census

Tract

Texas,

Tarrant County, Census

Tract

Texas,

Webb County, Census Tract 1.05

1013.02

1228.01

Texas,

Webb County, Census Tract 1.07

Texas,

Tarrant

County,

Census

Tract

Texas,

Tarrant County, Census Tract

1231

Texas,

Webb County, Census Tract 1.08

1014.02

Texas,

Tarrant County, Census Tract

1234

Texas,

Webb County, Census Tract 1.09

Texas,

Tarrant

County,

Census Tract

1017

Texas,

Tarrant County, Census Tract

1235

Texas,

Webb County, Census Tract 2

Texas,

Tarrant

County,

Census Tract

1025

Texas,

Tarrant County, Census Tract

1236

Texas,

Webb County, Census Tract 3

Texas,

Tarrant

County,

Census Tract

1035

Texas,

Taylor County, Census Tract

102

Texas,

Webb County, Census Tract 6.01

Texas,

Tarrant

County,

Census

Tract

Texas,

Taylor County, Census Tract

103

Texas,

Webb County, Census Tract 7

1036.01

Texas,

Taylor County, Census Tract

107

Texas,

Webb County, Census Tract 8

Texas,

Tarrant

County,

Census

Tract

Texas,

Taylor County, Census Tract

117

Texas,

Webb County, Census Tract 9.03

1037.01

Texas,

Taylor County, Census Tract

122

Texas,

Webb County, Census Tract 9.04

Texas,

Tarrant

County,

Census Tract

1038

Texas,

Taylor County, Census Tract

131

Texas,

Webb County, Census Tract 11.05

Texas,

Tarrant

County,

Census

Tract

Texas,

Terry County, Census Tract

9503

Texas,

Webb County, Census Tract 12.01

1045.02

Texas,

Titus County, Census Tract

9506

Texas,

Webb County, Census Tract 12.02

Texas,

Tarrant

County,

Census

Tract

Texas,

Titus County, Census Tract

9507

Texas,

Webb County, Census Tract 13

1045.03

Texas,

Tom Green County, Census

Tract

Texas,

Webb County, Census Tract 15.01

Texas,

Tarrant

County,

Census

Tract

7

Texas,

Webb County, Census Tract 18.07

1045.04

Texas,

Tom Green County, Census

Tract

Texas,

Webb County, Census Tract 18.08

Texas,

Tarrant

County,

Census

Tract

15

Texas,

Webb County, Census Tract 18.09

1046.01

Texas,

Tom Green County, Census

Tract

Texas,

Webb County, Census Tract 18.14

Texas,

Tarrant

County,

Census

Tract

18

Texas,

Webb County, Census Tract 18.17

1046.03

Texas,

Travis County, Census Tract

6.01

Texas,

Webb County, Census Tract 18.18

Texas,

Tarrant

County,

Census

Tract

Texas,

Travis County, Census Tract

6.03

Texas,

Webb County, Census Tract 19

1047.02

Texas,

Travis County, Census Tract

8.02

Texas,

Wichita County, Census Tract 101

Texas,

Tarrant

County,

Census

Tract

Texas,

Travis County, Census Tract

18.04

Texas,

Wichita County, Census Tract 102

1048.02

Texas,

Travis County, Census Tract

18.06

Texas,

Wichita County, Census Tract 104

Texas,

Tarrant

County,

Census

Tract

Texas,

Travis County, Census Tract

18.12

1048.03

Texas,

Travis County, Census Tract

18.19

Texas,

Wichita County, Census Tract 108

Texas,

Tarrant

County,

Census

Tract

Texas,

Travis County, Census Tract

18.20

Texas,

Wichita County, Census Tract 111

1048.04

Texas,

Travis County, Census Tract

18.23

Texas,

Wichita County, Census Tract 114

Texas,

Tarrant

County,

Census

Tract

Texas,

Travis County, Census Tract

18.63

Texas,

Wichita County, Census Tract 130

1050.06

Texas,

Travis County, Census Tract

21.05

Texas,

Willacy County, Census Tract

Texas,

Tarrant

County,

Census

Tract

Texas,

Travis County, Census Tract

21.08

9503

1052.05

Texas,

Travis County, Census Tract

21.10

Texas,

Willacy County, Census Tract

Texas,

Tarrant

County,

Census

Tract

Texas,

Travis County, Census Tract

21.11

9506

1059.01

Texas,

Travis County, Census Tract

22.08

Texas,

Willacy County, Census Tract

Texas,

Tarrant

County,

Census

Tract

Texas,

Travis County, Census Tract

23.07

9507

1059.02

Texas,

Travis County, Census Tract

23.08

Texas,

Zapata County, Census Tract

Texas,

Tarrant

County,

Census

Tract

Texas,

Travis County, Census Tract

23.10

9503.01

1061.02

Texas,

Travis County, Census Tract

23.12

Texas,

Zavala County, Census Tract 9501

Texas,

Tarrant

County,

Census

Tract

Texas,

Travis County, Census Tract

23.15

Texas,

Zavala County, Census Tract

1062.01

Texas,

Travis County, Census Tract

23.16

9503.01

Texas,

Tarrant

County,

Census

Tract

Texas,

Travis County, Census Tract

23.17

Texas,

Zavala County, Census Tract

1065.16

Texas,

Travis County, Census Tract

24.13

9503.02

Texas,

Tarrant

County,

Census Tract

1066

Texas,

Travis County, Census Tract

24.19

Utah,

Cache County, Census Tract 5.01

Texas,

Tarrant

County,

Census

Tract

Texas,

Val Verde County, Census

Tract

Utah,

Cache County, Census Tract 5.02

1103.01

9503.02

Utah,

Cache County, Census Tract 6

Texas,

Tarrant

County,

Census

Tract

Texas,

Val Verde County, Census

Tract

Utah,

Cache County, Census Tract 7.02

1111.03

9506.01

Utah,

Cache County, Census Tract 8

Texas,

Tarrant

County,

Census

Tract

Texas,

Val Verde County, Census

Tract

Utah,

Cache County, Census Tract 9

1217.03

9506.02

Utah,

Cache County, Census Tract 10.02

Texas,

Tarrant

County,

Census

Tract

Texas,

Victoria County, Census

Tract

Utah,

Salt Lake County, Census Tract

1219.03

3.01

1001

Texas,

Tarrant

County,

Census

Tract

Texas,

Victoria County, Census

Tract

Utah,

Salt Lake County, Census Tract

1219.05

3.02

1014

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Utah,

Salt

Lake

County,

Census

Tract

Virginia, Alleghany County, Census Tract

Virginia,

Chesterfield

County, Census

1021

803.02

Tract

1008.06

Utah,

Salt

Lake

County,

Census

Tract

Virginia, Amherst County, Census Tract

Virginia,

Danville city,

Census Tract 3

1023

105.02

Virginia,

Danville city,

Census Tract 4

Utah,

Salt

Lake

County,

Census

Tract

Virginia, Amherst County, Census Tract

Virginia,

Danville city,

Census Tract 5

1027.02

105.03

Virginia,

Danville city,

Census Tract 6

Utah,

Salt

Lake

County,

Census

Tract

Virginia, Arlington County, Census Tract

Virginia,

Danville city,

Census Tract 9

1029

1027.01

Virginia,

Danville city,

Census Tract 10

Utah,

Salt

Lake

County,

Census

Tract

Virginia, Bedford County, Census Tract

Virginia,

Danville

city, Census Tract

1114

306.03

13.01

Utah,

Salt

Lake

County,

Census

Tract

Virginia, Bristol city, Census Tract 201

Virginia,

Danville

city, Census Tract

1115

Virginia, Bristol city, Census Tract 203

13.02

Utah,

Salt

Lake

County,

Census

Tract

Virginia, Brunswick County, Census

Virginia,

Dickenson

County, Census

1117.01

Tract 9302.01

Tract 401

Utah,

Salt

Lake

County,

Census

Tract

Virginia, Brunswick County, Census

Virginia,

Dickenson

County, Census

1117.02

Tract 9303

Tract 402

Utah,

Salt

Lake

County,

Census

Tract

Virginia, Buchanan County, Census Tract

Virginia,

Dickenson

County, Census

1124.03

101

Tract 403

Utah,

Salt

Lake

County,

Census

Tract

Virginia, Buchanan County, Census Tract

Virginia,

Dickenson

County, Census

1133.06

105

Tract 404

Utah,

Salt

Lake

County,

Census

Tract

Virginia, Buchanan County, Census Tract

Virginia,

Dinwiddie

County, Census Tract

1135.14

106

8404

Utah,

Salt

Lake

County,

Census

Tract

Virginia, Buchanan County, Census Tract

Virginia,

Emporia city,

Census Tract 8901

1140

107

Virginia,

Franklin city,

Census Tract 902

Utah,

Utah

County,

Census

Tract

11.08

Virginia, Buckingham County, Census

Virginia,

Fredericksburg

city, Census

Utah,

Utah

County,

Census

Tract

16.01

Tract 9301.02

Tract 3.01

Utah,

Utah

County,

Census

Tract

16.02

Virginia,

Grayson

County, Census Tract

Utah,

Utah

County,

Census

Tract

16.03

Virginia, Buckingham County, Census Tract 9302.01

601.01

Utah,

Utah

County,

Census

Tract

18.01

Virginia,

Grayson

County, Census Tract

Utah,

Utah

County,

Census

Tract

18.02

Virginia, Buckingham County, Census

602.01

Utah,

Utah

County,

Census

Tract

18.03

Tract 9302.02

Virginia,

Grayson

County, Census Tract

Utah,

Utah

County,

Census

Tract

19

Virginia, Carroll County, Census Tract

602.02

Utah,

Utah

County,

Census

Tract

20

803

Virginia,

Grayson

County, Census Tract

Utah,

Utah

County,

Census

Tract

23

Virginia, Carroll County, Census Tract

603

Utah,

Utah

County,

Census

Tract

24

804

Virginia,

Greene

County, Census Tract

Utah,

Utah

County,

Census

Tract

25

Virginia, Carroll County, Census Tract

301.01

Utah,

Utah

County,

Census

Tract

28.01

806.02

Virginia,

Halifax

County, Census Tract

Utah,

Utah

County,

Census

Tract

28.02

Virginia, Charlotte County, Census Tract

9302.01

Utah,

Weber

County,

Census

Tract

2004

9302

Virginia,

Halifax

County, Census Tract

Utah,

Weber

County, Census

Tract

2009

Virginia, Charlottesville city, Census

9302.02

Utah,

Weber

County, Census

Tract

2012

Tract 2.02

Virginia,

Halifax

County, Census Tract

Utah,

Weber

County,

Census

Tract

Virginia, Chesapeake city, Census Tract

9306

2013.01

201

Virginia,

Hampton

city, Census Tract

Utah,

Weber

County,

Census

Tract

2018

Virginia, Chesapeake city, Census Tract

106.01

Utah,

Weber

County, Census

Tract

2019

204

Virginia,

Hampton

city, Census Tract

Vermont,

Chittenden

County,

Census

Virginia, Chesapeake city, Census Tract

106.02

Tract

4

205

Virginia,

Hampton city,

Census Tract 120

Vermont,

Chittenden

County,

Census

Virginia, Chesapeake city, Census Tract

Virginia,

Harrisonburg

city, Census Tract

Tract

10

207

2.07

Vermont,

Chittenden

County,

Census

Virginia, Chesterfield County, Census

Virginia,

Henrico

County, Census Tract

Tract

9800

Tract 1001.07

2004.09

Vermont,

Windsor

County,

Census

Tract

Virginia, Chesterfield County, Census

Virginia,

Henrico

County, Census Tract

9653

Tract 1003

2004.12

Virginia,

Accomack

County,

Census

Virginia, Chesterfield County, Census

Virginia,

Henrico

County, Census Tract

Tract

904

Tract 1004.04

2008.04

Virginia,

Albemarle

County,

Census

Tract

Virginia, Chesterfield County, Census

Virginia,

Henrico

County, Census Tract

109.01

Tract 1004.06

2008.05

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Virginia, Henrico County, Census Tract

Virginia, Newport

News

city,

Census

Virginia, Portsmouth

city,

Census

Tract

2012.02

Tract 321.13

2128.01

Virginia, Henry County, Census Tract 102

Virginia, Newport

News

city,

Census

Virginia, Portsmouth

city,

Census

Tract

Virginia, Henry County, Census Tract 104

Tract 321.28

2131.01

Virginia, Henry County, Census Tract

Virginia, Newport

News

city,

Census

Virginia, Prince Edward

County,

Census

106.01

Tract 323

Tract 9302.03

Virginia, Henry County, Census Tract

Virginia, Norfolk city,

Census

Tract

9.01

Virginia, Prince George

County,

Census

106.02

Virginia, Norfolk city,

Census

Tract

11

Tract 8501

Virginia, Henry County, Census Tract 108

Virginia, Norfolk city,

Census

Tract

13

Virginia, Pulaski

County,

Census

Tract

Virginia, Henry County, Census Tract 109

Virginia, Norfolk city,

Census

Tract

25

2102.01

Virginia, Henry County, Census Tract 110

Virginia, Norfolk city,

Census

Tract

27

Virginia, Pulaski

County,

Census

Tract

Virginia, Henry County, Census Tract 112

Virginia, Norfolk city,

Census

Tract

29

2103

Virginia, Hopewell city, Census Tract

Virginia, Norfolk city,

Census

Tract

32

Virginia, Pulaski

County,

Census

Tract

8203

Virginia, Norfolk city,

Census

Tract

33

2105

Virginia, Hopewell city, Census Tract

Virginia, Norfolk city,

Census

Tract

34

Virginia, Richmond

city,

Census

Tract

8206

Virginia, Norfolk city,

Census

Tract

35.01

103

Virginia, Hopewell city, Census Tract

Virginia, Norfolk city,

Census

Tract

41

Virginia, Richmond

city,

Census

Tract

8207

Virginia, Norfolk city,

Census

Tract

42

108

Virginia, Lee County, Census Tract 9501

Virginia, Norfolk city,

Census

Tract

43

Virginia, Richmond

city,

Census

Tract

Virginia, Lee County, Census Tract 9503

Virginia, Norfolk city,

Census

Tract

44

109

Virginia, Lee County, Census Tract 9506

Virginia, Norfolk city,

Census

Tract

46

Virginia, Richmond

city,

Census

Tract

Virginia, Lunenburg County, Census

Virginia, Norfolk city,

Census

Tract

47

201

Tract 9302

Virginia, Norfolk city,

Census

Tract

48

Virginia, Richmond

city,

Census

Tract

Virginia, Lynchburg city, Census Tract

Virginia, Norfolk city,

Census

Tract

51

202

2.03

Virginia, Norfolk city,

Census

Tract

55

Virginia, Richmond

city,

Census

Tract

Virginia, Lynchburg city, Census Tract 4

Virginia, Norfolk city,

Census

Tract

57.01

203

Virginia, Lynchburg city, Census Tract 5

Virginia, Lynchburg city, Census Tract 6

Virginia, Norfolk city,

Census

Tract

58

Virginia, Richmond

city,

Census

Tract

Virginia, Lynchburg city, Census Tract 7

Virginia, Norfolk city,

Census

Tract

59.01

204

Virginia, Lynchburg city, Census Tract

Virginia, Patrick

County,

Census

Tract

Virginia, Richmond

city,

Census

Tract

8.01

302

207

Virginia, Lynchburg city, Census Tract 11

Virginia, Petersburg

city,

Census

Tract

Virginia, Richmond

city,

Census

Tract

Virginia, Lynchburg city, Census Tract 14

8101

210

Virginia, Lynchburg city, Census Tract 19

Virginia, Petersburg

city,

Census

Tract

Virginia, Richmond

city,

Census

Tract

Virginia, Martinsville city, Census Tract 1

8103

212

Virginia, Martinsville city, Census Tract 2

Virginia, Petersburg

city,

Census

Tract

Virginia, Richmond

city,

Census

Tract

Virginia, Martinsville city, Census Tract 4

8104

301

Virginia, Mecklenburg County, Census

Virginia, Petersburg

city,

Census

Tract

Virginia, Richmond

city,

Census

Tract

Tract 9301.01

8105

402

Virginia, Mecklenburg County, Census

Virginia, Petersburg

city,

Census

Tract

Virginia, Richmond

city,

Census

Tract

Tract 9304

8106

413

Virginia, Newport News city, Census

Virginia, Petersburg

city,

Census

Tract

Virginia, Richmond

city,

Census

Tract

Tract 301

8107

602

Virginia, Newport News city, Census

Virginia, Portsmouth

city,

Census

Tract

Virginia, Richmond

city,

Census

Tract

Tract 303

2105

604

Virginia, Newport News city, Census

Virginia, Portsmouth

city,

Census

Tract

Virginia, Richmond

city,

Census

Tract

Tract 304

2111

607

Virginia, Newport News city, Census

Virginia, Portsmouth

city,

Census

Tract

Virginia, Richmond

city,

Census

Tract

Tract 306

2114

608

Virginia, Newport News city, Census

Virginia, Portsmouth

city,

Census

Tract

Virginia, Richmond

city,

Census

Tract

Tract 308

2117

609

Virginia, Newport News city, Census

Virginia, Portsmouth

city,

Census

Tract

Virginia, Richmond

city,

Census

Tract

Tract 309

2118

610

Virginia, Newport News city, Census

Virginia, Portsmouth

city,

Census

Tract

Virginia, Richmond

city,

Census

Tract

Tract 312

2121

706.01

Virginia, Newport News city, Census

Virginia, Portsmouth

city,

Census

Tract

Virginia, Richmond

city,

Census

Tract

Tract 320.06

2126

706.02

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Virginia, Richmond city, Census Tract

Virginia, Virginia Beach Tract 456.03

city,

Census

Washington, Grant County, Census Tract 106

708.02

Virginia, Richmond city, Census Tract 709

Virginia, Virginia Beach Tract 458.10

city,

Census

Washington, Grant County, Census Tract 108

Virginia, Richmond city, Census

Tract

Virginia, Washington Tract 105.02

County,

Census

Washington, Grant County, Census Tract 114.02

710.01

Virginia, Richmond city, Census Tract 710.02

Virginia, Waynesboro city, Census 31

Tract

Washington, Grays Harbor County, Cen- sus Tract 10

Virginia, Roanoke city, Census Tract 5 Virginia, Roanoke city, Census Tract 9

Virginia, Waynesboro city,

Census

Tract

Washington, Grays Harbor County, Cen- sus Tract 12

32

Virginia, Roanoke city, Census Tract 10

Virginia, Winchester city,

Census

Tract 1

Washington, Island County, Census Tract

Virginia, Roanoke city, Census Tract 24

Virginia, Wise County,

Census

Tract

9702

Virginia, Roanoke city, Census Tract 25

9311

Washington, King County, Census Tract

Virginia, Roanoke city, Census Tract

26

Virginia, Wise County,

Census

Tract

43.02

Virginia, Roanoke city, Census Tract

27

9312

Washington, King County, Census Tract

Virginia, Rockingham County,

Census

Virginia, Wise County,

Census

Tract

53.01

Tract 105

9315

Washington, King County, Census Tract

Virginia, Russell County, Census

Tract

Virginia, Wise County,

Census

Tract

85

301

9316

Washington, King County, Census Tract

Virginia, Russell County, Census

Tract

Virginia, Wise County,

Census

Tract

91

302

9317

Washington, King County, Census Tract

Virginia, Russell County, Census

Tract

Virginia, Wythe County,

Census

Tract

92

304.02

503.02

Washington, King County, Census Tract

Virginia, Russell County, Census

Tract

Virginia, Wythe County,

Census

Tract

110.01

305

504.01

Washington, King County, Census Tract

Virginia, Scott County, Census Tract 303

Washington, Asotin County,

Census

Tract

290.04

Virginia, Smyth County, Census

Tract

9603

Washington, King County, Census Tract

303.01

Washington, Benton

County,

Census

292.06

Virginia, Smyth County, Census

Tract

Tract 112

Washington, King County, Census Tract

305

Washington, Benton

County,

Census

307

Virginia, Smyth County, Census Tract

Tract 113 Washington, Clallam

County,

Census

Washington, Kitsap County, Census Tract 808

306

Tract 9400

Virginia, Stafford County, Census Tract 102.01

Washington, Clark County, Census Tract 410.05

Washington, Kitsap County, Census Tract 903

Virginia, Staunton city, Census Tract 2

Washington, Clark County, Census Tract 411.11

Washington, Lewis County, Census Tract 9707

Virginia, Suffolk city, Census Tract 651

Virginia, Suffolk city, Census Tract 654

Washington, Clark County,

Census

Tract

Washington, Mason County, Census Tract 9400

Virginia, Suffolk city, Census Tract 655

416

Virginia, Sussex County, Census Tract 8704

Washington, Clark County, Census Tract 417

Washington, Okanogan County, Census Tract 9703

Virginia, Tazewell County, Census Tract 201

Washington, Clark County, Census Tract 427

Washington, Pierce County, Census Tract 614

Virginia, Tazewell County, Census Tract 203

Washington, Cowlitz County, Census Tract 3

Washington, Pierce County, Census Tract 717.03

Virginia, Tazewell County, Census Tract 205

Washington, Cowlitz County, Tract 5.02

Census

Washington, Pierce County, Census Tract 717.04

Virginia, Tazewell County, Census Tract 209

Washington, Cowlitz County, Tract 10

Census

Washington, Pierce County, Census Tract 718.06

Virginia, Tazewell County, Census Tract 210

Washington, Cowlitz County, Tract 21

Census

Washington, Pierce County, Census Tract 718.07

Virginia, Virginia Beach city, Census Tract 402

Washington, Franklin

County,

Census

Washington, Pierce County, Census Tract 720

Tract 201

Virginia, Virginia Beach city,

Census

Washington, Franklin

County,

Census

Washington, Pierce County, Census Tract 729.05

Tract 404.02

Tract 202

Virginia, Virginia Beach city,

Census

Washington, Franklin

County,

Census

Washington, Pierce County, Census Tract 729.06

Tract 406

Tract 204

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Washington,

Pierce County, Census Tract

Washington,

Yakima

County,

Census

WestVirginia, Ohio County, Census Tract

729.07

Tract 6

6

Washington,

Pierce County, Census Tract

Washington,

Yakima

County,

Census

WestVirginia, Ohio County, Census Tract

734.05

Tract 7

27

Washington,

Pierce County, Census Tract

Washington,

Yakima

County,

Census

WestVirginia, Wood County, Census

9400.06

Tract 12.01

Tract 7.01

Washington,

Snohomish County, Census

Washington,

Yakima

County,

Census

Wisconsin, Ashland County, Census Tract

Tract 402

Tract 12.02

9400

Washington,

Snohomish County, Census

Washington,

Yakima

County,

Census

Wisconsin, Brown County, Census Tract

Tract 514

Tract 13

1

Washington,

Spokane County, Census

Washington,

Yakima

County,

Census

Wisconsin, Brown County, Census Tract

Tract 2

Tract 14

8

Washington,

Spokane County, Census

Washington,

Yakima

County,

Census

Wisconsin, Brown County, Census Tract

Tract 4

Tract 15.01

9

Washington,

Spokane County, Census

Washington,

Yakima

County,

Census

Wisconsin, Brown County, Census Tract

Tract 14

Tract 15.02

12

Washington,

Spokane County, Census

Washington,

Yakima

County,

Census

Wisconsin, Brown County, Census Tract

Tract 15

Tract 19.01

17.01

Washington,

Spokane County, Census

Washington,

Yakima

County,

Census

Wisconsin, Dane County, Census Tract

Tract 16

Tract 19.02

11.01

Washington,

Spokane County, Census

Washington,

Yakima

County,

Census

Wisconsin, Dane County, Census Tract

Tract 18

Tract 20.01

14.01

Washington,

Spokane County, Census

Washington,

Yakima

County,

Census

Wisconsin, Dane County, Census Tract

Tract 20

Tract 9400.02

16.03

Washington,

Spokane County, Census

Washington,

Yakima

County,

Census

Wisconsin, Dane County, Census Tract

Tract 23

Tract 9400.04

16.04

Washington,

Spokane County, Census

Washington,

Yakima

County,

Census

Wisconsin, Dane County, Census Tract

Tract 9400.05

16.06

Tract 26

Washington,

Yakima

County,

Census

Wisconsin, Dane County, Census Tract 32

Washington,

Spokane County, Census

Tract 9400.06

Wisconsin, Douglas County, Census Tract

Tract 30

WestVirginia,

Cabell

County,

Census

211

Washington,

Spokane County Census

Tract 4

Wisconsin, Eau Claire County, Census

Tract 117.02

WestVirginia,

Cabell

County,

Census

Tract 6

Washington,

Spokane County, Census

Tract 5

Wisconsin, Eau Claire County, Census

Tract 118

WestVirginia,

Cabell

County,

Census

Tract 11.01

Washington,

Spokane County, Census

Tract 6

Wisconsin, Kenosha County, Census

Tract 125

WestVirginia,

Cabell

County,

Census

Tract 9

Washington,

Spokane County, Census

Tract 9

Wisconsin, Kenosha County, Census

Tract 145

WestVirginia,

Cabell

County,

Census

Tract 11

Washington,

Stevens County, Census

Tract 18

Wisconsin, Kenosha County, Census

Tract 9410

WestVirginia,

Cabell

County,

Census

Tract 16

Washington,

Stevens County, Census

Tract 109

Wisconsin, La Crosse County, Census

Tract 9507

WestVirginia,

Harrison

County,

Census

Tract 2

Washington,

Thurston County, Census

Tract 303

Wisconsin, La Crosse County, Census

Tract 105.10

WestVirginia,

Marion

County,

Census

Tract 4

Washington,

Walla Walla County, Census

Tract 201

Wisconsin, La Crosse County, Census

Tract 9205

WestVirginia,

Marion

County,

Census

Tract 5

Washington,

Whatcom County, Census

Tract 205

Wisconsin, La Crosse County, Census

Tract 6

WestVirginia,

McDowell

County,

Census

Tract 9

Washington,

Whitman County, Census

Tract 9539

Wisconsin, Menominee County, Census

Tract 5

WestVirginia,

McDowell

County,

Census

Tract 9401.01

Washington,

Whitman County, Census

Tract 9540

Wisconsin, Milwaukee County, Census

Tract 6

WestVirginia,

McDowell

County,

Census

Tract 1.01

Washington,

Yakima County, Census

Tract 9545.04

Wisconsin, Milwaukee County, Census

Tract 1

WestVirginia,

Monongalia

County,

Cen-

Tract 2.01

Washington,

Yakima County, Census

sus Tract 101.02

Wisconsin, Milwaukee County, Census

Tract 2

WestVirginia,

Ohio County,

Census

Tract 4

Tract 5.02

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<!-- PageFooter="January 6, 2014" -->
<!-- PageBreak -->

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County, Census

Tract 11

Tract 69

Tract 158

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County, Census

Tract 12

Tract 70

Tract 160

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County, Census

Tract 14

Tract 71

Tract 161

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County, Census

Tract 16

Tract 80

Tract 162

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County, Census

Tract 18

Tract 81

Tract 163

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County, Census

Tract 19

Tract 84

Tract 164

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County, Census

Tract 20

Tract 85

Tract 166

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County, Census

Tract 24

Tract 86

Tract 167

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County, Census

Tract 25

Tract 87

Tract 168

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County, Census

Tract 26

Tract 89

Tract 169

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County, Census

Tract 27

Tract 90

Tract 170

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County, Census

Tract 28

Tract 91

Tract 174

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County, Census

Tract 39

Tract 96

Tract 175

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County, Census

Tract 40

Tract 97

Tract 176 Wisconsin,

Milwaukee

County, Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Tract 186

Tract 42

Tract 98

Wisconsin,

Milwaukee

County, Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Tract 187

Tract 43

Tract 99

Wisconsin,

Milwaukee

County, Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Tract 188

Tract 44

Tract 106

Wisconsin,

Milwaukee

County, Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Tract 214

Tract 45

Tract 123

Wisconsin,

Milwaukee

County, Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Tract 1854

Tract 48

Tract 134

Wisconsin,

Milwaukee

County, Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Tract 1855

Tract 60

Tract 135

Wisconsin,

Milwaukee

County, Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Tract 1856

Tract 61

Tract 136

Wisconsin,

Milwaukee

County, Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Tract 1857

Tract 62

Tract 137

Wisconsin,

Milwaukee

County, Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Tract 1859

Tract 63

Tract 141

Wisconsin,

Milwaukee

County, Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Tract 1861

Tract 64

Tract 146

Wisconsin,

Milwaukee

County, Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Tract 1862

Tract 65

Tract 147

Wisconsin,

Milwaukee

County, Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Tract 1865

Tract 66

Tract 148

Wisconsin,

Milwaukee

County, Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Tract 1866

Tract 67

Tract 149

Wisconsin,

Milwaukee

County, Census

Wisconsin,

Milwaukee

County,

Census

Wisconsin,

Milwaukee

County,

Census

Tract 1868

Tract 68

Tract 157

Wisconsin,

Racine County,

Census Tract 4

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Wisconsin, Racine County, Census Tract 5
Wisconsin, Racine County, Census Tract
9800
Wisconsin, Rock County, Census Tract 3
Wisconsin, Rock County, Census Tract 16
Wisconsin, Rock County, Census Tract 18
Wisconsin, Sawyer County, Census Tract
9400

Wisconsin, Sheboygan County, Census
Tract 5
Wisconsin, Waukesha County, Census
Tract 2027
Wyoming, Albany County, Census Tract
9635

Wyoming, Natrona County, Census Tract 2
Wyoming, Natrona County, Census Tract
12

## SECTION 4. EFFECT ON OTHER DOCUMENTS

Rev. Proc. 2003-49 is modified and
superseded by this revenue procedure. Is-
suers can continue to rely on Rev. Proc.
2003-49 until the effective date of this
revenue procedure, which is the date of
publication of this revenue procedure in
the Internal Revenue Bulletin.

## SECTION 5. EFFECTIVE DATE

This revenue procedure is effective
January 06, 2014.

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## SECTION 6. DRAFTING INFORMATION

The principal authors of this revenue
procedure are David White and Timothy
Jones of the Office of Associate Chief
Counsel (Financial Institutions & Prod-
ucts). For further information regarding
this revenue procedure contact David
White on (202) 317-6980 (not a tollfree
call).

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<!-- PageBreak -->

## Part IV. Items of General Interest

Notice of Proposed
Rulemaking and Notice of
Public Hearing

Credit for Increasing
Research Activities: Intra-
Group Gross Receipts
REG-159420-04

AGENCY: Internal Revenue Service
(IRS), Treasury.

ACTION: Notice of proposed rulemaking
and notice of public hearing.

SUMMARY: This document contains
proposed regulations under section 41 of
the Internal Revenue Code (Code) relating
to the treatment of qualified research ex-
penditures (QREs) and gross receipts re-
sulting from transactions between mem-
bers of a controlled group of corporations
or a group of trades or businesses under
common control (intra-group transac-
tions) for purposes of determining the
credit under section 41 for increasing re-
search activities (research credit). These
proposed regulations will affect controlled
groups of corporations or groups of trades
or businesses under common control (con-
trolled groups) that are engaged in re-
search activities. This document also pro-
vides notice of a public hearing on these
proposed regulations.

DATES: Written or electronic comments
must be received by March 13, 2014. Out-
lines of topics to be discussed at the public
hearing scheduled for April 23, 2014, at
10:00 a.m. must be received by March 13,
2014.

ADDRESSES: Send submissions to: CC:
PA:LPD:PR (REG-159420-04), Room
5205, Internal Revenue Service, PO Box
7604, Ben Franklin Station, Washington,
DC 20044. Submissions also may be hand
delivered Monday through Friday be-
tween the hours of 8 a.m. and 4 p.m. to:
CC:PA:LPD:PR (REG-159420-04),
Courier's Desk, Internal Revenue Ser-
vice, 1111 Constitution Avenue, NW,
Washington, DC, or sent electronically
via the Federal eRulemaking Portal at

http://www.regulations.gov (IRS REG-
159420-04). The public hearing will be
held in the IRS Auditorium, Internal
Revenue Building, 1111 Constitution
Avenue, NW, Washington, DC.

FOR FURTHER INFORMATION
CONTACT: Concerning these proposed
regulations, David Selig, (202) 317-4137;
concerning submission of comments, the
hearing, and/or to be placed on the build-
ing access list to attend the hearing, Olu-
wafunmilayo (Funmi) Taylor, (202) 317-
6901 (not toll-free numbers).

### SUPPLEMENTARY INFORMATION: Background

These proposed regulations address
how the interaction of section 41(f)(1) (re-
lating to the treatment of controlled
groups as a single taxpayer) and section
41(c)(7) (relating to the exclusion from
gross receipts of amounts received by a
foreign corporation that are not effectively
connected to a United States trade or busi-
ness) affects the computation of gross re-
ceipts resulting from intra-group transac-
tions between domestic controlled group
members (domestic members) and foreign
corporate members of the controlled
group (foreign corporate members). These
proposed regulations apply to an intra-
group transaction that is followed by a
transaction between a foreign corporate
member and a party outside of the con-
trolled group involving the same or a
modified version of tangible or intangible
property or services that was the subject
of the intra-group transaction, and the
transaction with the party outside of the
controlled group does not give rise to
gross receipts that are effectively con-
nected with a trade or business within the
United States, the Commonwealth of
Puerto Rico, or any possession of the
United States.

Section 41(f)(1) provides that in deter-
mining the amount of the research credit,
all members of the same controlled group
of corporations and all commonly con-
trolled trades or businesses (whether or
not incorporated) shall be treated as a sin-
gle taxpayer. For this purpose, controlled
group is defined by reference to section

1563(a), except that "more than 50 percent"
is substituted for "at least 80 percent," and
the determination is made without regard to
subsections (a)(4) (regarding certain insur-
ance companies) and (e)(3)(C) (regarding
stock owned by an employees' trust). The
statute provides no rules, however, regard-
ing how the single taxpayer treatment is to
be implemented. Commentators have noted
the ambiguity associated with similar provi-
sions of the Code. See, e.g., Prop. Reg.
§ 1.199-1, 70 FR 67220, 67236 (Novem-
ber 4, 2005) ("the single corporation lan-
guage in section 199(d)(4)(A) has created
confusion among commentators and the
proposed regulations clarify the meaning
of this language").

The IRS and the Treasury Department
believe that the single taxpayer concept
should be interpreted consistently with the
purpose the statute is intended to advance.
The single taxpayer concept as it relates to
the computation of the research credit first
appeared in 1981 when Congress initially
enacted the research credit. As originally
enacted, the research credit was deter-
mined solely by reference to a taxpayer's
QREs. Specifically, to ensure that the re-
search credit was available only for actual
increases in research expenditures, former
section 44F(f)(1) provided that the QREs
of a controlled group of corporations and
all commonly controlled trades or busi-
nesses (whether or not incorporated) were
aggregated and treated as those of a single
taxpayer. H. Rept. No. 97-201, 1981-2
CB 364-365 (demonstrating that con-
trolled groups are prevented from increas-
ing research expenditures by shifting
these expenditures from an entity that has
a high baseline of research expenditures to
one that does not).

In 1989, Congress modified the com-
putation of the research credit (now sec-
tion 41 of the Code) by adding the base
amount concept embodied in section
41(a)(1)(B), which included gross receipts
in the calculation of the research credit for
the first time. See the Omnibus Budget
Reconciliation Act of 1989 (Public Law
101-239, §7110) (the "1989 Act"). The
legislative history of the 1989 Act ex-
plains that gross receipts were included in
the computation of the research credit to
address concerns with the existing rules

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and incentivize spending on research ac-
tivities. In particular, Congress wished to
modify the pre-existing incremental credit
structure in order to maximize the re-
search credit's efficiency by not allowing
(to the extent possible) credits for research
that would have been undertaken in any
event. Congress believed that businesses
often determine their research budgets as
a fixed percentage of gross receipts and
determined that it was appropriate to com-
pute the research credit, in part, based on
the increase in a taxpayer's gross receipts.
This approach also had the advantage of
effectively indexing the research credit for
inflation and preventing taxpayers from
being rewarded for increases in research
spending that are attributable solely to in-
flation. See H.R. Rep. No. 101-247, 101st
Cong., 1st Sess. 1199-1200 (1989).

The 1989 Act also amended section 41
to provide certain parameters for measur-
ing gross receipts. Specifically, section
41(c)(7) provides that gross receipts are
reduced by returns and allowances made
during the taxable year. Section 41(c)(7)
also provides that in the case of a foreign
corporation, only gross receipts effec-
tively connected with the conduct of a
trade or business within the United States,
the Commonwealth of Puerto Rico, or any
possession of the United States are taken
into account in the computation of the
research credit. See section 41(c)(7), as
amended. The legislative history of the
1989 Act does not expressly address the
purpose of the gross receipts provision
relating to foreign corporations. The en-
actment of the controlled group aggrega-
tion rules in section 41(f)(1) (treating all
members of a controlled group as a single
taxpayer) preceded the enactment of the
foreign corporation gross receipts rule in
section 41(c)(7). Congress, however, did
not make clear how the two provisions
should interact and did not provide any
additional indication regarding the conse-
quences of being treated as a single tax-
payer, including when the deemed single
taxpayer is comprised of both domestic
and foreign controlled group members.

#### Current Regulatory Scheme

Section 1.41-3(c) defines gross re-
ceipts generally as the total amount, de-
termined under the taxpayer's method of

accounting, derived from all its activities
and from all sources. Section 1.41-6(i)
interprets the single taxpayer concept of
section 41(f)(1) to provide that transfers
between members of a controlled group of
corporations are generally disregarded for
purposes of determining the research
credit under section 41 for both gross re-
ceipts and QREs. The IRS and the Trea-
sury Department believe that, in most
cases, the general rule that disregards
intra-group transactions for both gross re-
ceipts and QREs furthers the statutory
purpose of ensuring that the computation
of the research credit is based upon an
economic measure of gross receipts rela-
tive to QREs and not artificially increased
by multiple intra-group transactions.

The IRS and the Treasury Department
believe, however, that an interpretation of
section 41(f)(1) that completely excludes
gross receipts associated with certain
transactions is inconsistent with Congres-
sional intent. For example, assume that a
domestic corporation incurs research ex-
penditures and sells a product that it pro-
duced to a foreign corporate member, and
the foreign corporate member then sells
the product to a customer in a transaction
that does not give rise to gross receipts
effectively connected with a trade or busi-
ness within the United States, the Com-
monwealth of Puerto Rico, or any posses-
sion of the United States. If gross receipts
from the sales transactions are excluded
because the intra-group transaction is dis-
regarded under §1.41-6 and the foreign
corporate member's gross receipts are ex-
cluded under section 41(c)(7) for the sec-
ond transaction, the aggregate amount of
gross receipts for purposes of determining
the research credit is distorted. The distor-
tion results because the QREs of the do-
mestic member are included, but its gross
receipts from the sale to the foreign cor-
porate member are not. Accordingly, the
IRS and the Treasury Department propose
to revise the regulations to include gross
receipts in this situation, including in
cases where the property is modified prior
to being transferred by the foreign corpo-
rate member, the gross receipts are in the
form of royalties, interest, or other cash or
non-cash remuneration, or the gross re-
ceipts relate to services ultimately pro-
vided by the foreign corporate member to
a third-party customer.

However, the IRS and the Treasury
Department believe that multiple inclu-
sions of gross receipts associated with
intra-group transactions involving the
same or a modified version of tangible or
intangible property or services would be
inconsistent with Congressional intent.
Thus, for example, it would not be appro-
priate to overstate gross receipts, and
thereby reduce the research credit avail-
able to a controlled group, by taking into
account the transfer of a single piece of
property (including a modified form of the
same property) more than one time (that
is, first as a transfer between controlled
group members and then as a transfer with
a third party).

#### Explanation of Provisions

The proposed regulations retain the
current rule that generally disregards
transactions among members of a con-
trolled group for purposes of computing
the research credit, but provide a narrow
exception to this rule. Under the excep-
tion, gross receipts (within the meaning of
§1.41-3(c)) from an intra-group transac-
tion are taken into account if (1) a foreign
corporate member engages in a transac-
tion with a party outside of the group
(external transaction) involving the same
or a modified version of tangible or intangi-
ble property or a service that was previously
the subject of one or more intra-group trans-
actions (an internal transaction); and (2)
the external transaction does not give rise
to gross receipts that are effectively con-
nected with a trade or business within the
United States, the Commonwealth of
Puerto Rico, or any possession of the
United States. The exception harmonizes
the application of sections 41(f)(1) and
41(c)(7) and is consistent with the pur-
poses of these provisions as well as the
broader statutory changes that made gross
receipts a central feature of the research
credit computation.

For example, if a domestic member
transfers property to a foreign corporate
member, and the foreign corporate mem-
ber then transfers the property outside of
the controlled group in a transaction that
does not give rise to gross receipts that are
effectively connected with a trade or busi-
ness within the United States, the Com-
monwealth of Puerto Rico, or any posses-

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sion of the United States, the proposed
regulations provide that the domestic
member includes in its gross receipts
amounts received from the foreign corpo-
rate member for that transaction. The
amounts are taken into account in com-
puting gross receipts in the taxable year in
which the foreign corporate member en-
gages in the external transaction. The fact
that the foreign corporate member that
ultimately engages in a transaction involv-
ing the property outside of the controlled
group is not the same foreign corporate
member to which the domestic member
directly transferred the property (for ex-
ample, one foreign corporate member re-
transfers the property to another foreign
corporate member) is not material to the
determination of the domestic member's
gross receipts.

To prevent multiple inclusions of gross
receipts in cases in which transactions in-
volving the same or a modified version of
tangible or intangible property or services
occur successively between domestic and
foreign corporate members, the proposed
regulations provide that only the last in-
ternal transaction giving rise to gross re-
ceipts (within the meaning of section
1.41-3(c)) is taken into account in the
research credit computation.

These proposed regulations embody
the statutory requirement of consistency
in determining a taxpayer's base amount
(generally, the product of the fixed-base
percentage and 4-year average annual
gross receipts preceding the credit year).
See section 41(c)(6). Accordingly, in
computing the research credit for taxable
years beginning on or after the date of
publication of these proposed regulations
as final regulations, QREs and gross re-
ceipts taken into account in computing a
taxpayer's fixed-base percentage and a
taxpayer's base amount must be deter-
mined on a basis consistent with the def-
inition of QREs and gross receipts for the
credit year, without regard to the law in
effect for the earlier taxable years that are
taken into account in computing the fixed-
base percentage or the base amount. How-
ever, the proposed regulations do not
specify the manner in which a taxpayer
must make the base amount adjustments.
The IRS and the Treasury Department
recognize that accounting for intra-group
transactions in prior years presents a

unique burden because taxpayers may not
have records for the base years with suf-
ficient information to satisfy the proposed
regulations' requirement of consistency.
These proposed regulations are intended
to capture some measure of intra-group
gross receipts for purposes of satisfying
the requirement of consistency, but are not
intended to preclude research credit
claims for taxpayers that do not have ad-
equate information in their books and re-
cords for the base years. Accordingly, the
IRS and Treasury Department request
comments regarding the need for a rule or
safe harbor in applying the consistency
rule for purposes of determining the base
amount in accordance with these proposed
regulations.

QREs

These proposed regulations remove the
rules in §1.41-6(i)(4) (relating to the
treatment of lease payments as QREs) to
reflect changes to section 41 by the Tax
Reform Act of 1986, Public Law 99-514.

These proposed regulations generally
would not change the rules concerning
whether payments between members of a
controlled group constitute QREs. The
IRS and the Treasury Department request
comments concerning whether any revi-
sions are necessary.

#### Proposed Effective Date

The amendments to §1.41-6(i) are pro-
posed to apply to taxable years beginning
on or after the date that these regulations
are published as final regulations in the
Federal Register.

### Special Analysis

It has been determined that this notice
of proposed rulemaking is not a signifi-
cant regulatory action as defined in Exec-
utive Order 12866, as supplemented by
Executive Order 13563. It also has been
determined that section 553(b) of the Ad-
ministrative Procedures Act (5 U.S.C.
chapter 5) does not apply to these regula-
tions, and because these regulations do not
impose a collection of information on
small entities, the Regulatory Flexibility
Act (5 U.S.C. chapter 6) does not apply.
Therefore, a Regulatory Flexibility Anal-
ysis is not required. Pursuant to section

7805(f) of the Code, this notice of pro-
posed rulemaking has been submitted to
the Chief Counsel for Advocacy of the
Small Business Administration for com-
ment on its impact on small business.

### Comments and Public Hearing

Before these proposed regulations are
adopted as final regulations, consideration
will be given to any electronic or written
comments (a signed original and eight (8)
copies) that are submitted timely to the
IRS. The IRS and the Treasury Depart-
ment request comments on all aspects of
the proposed rules.

All comments will be available for
public inspection and copying.

A public hearing has been scheduled
for April 23, 2014, beginning at 10:00
a.m. in the IRS Auditorium, Internal Rev-
enue Building, 1111 Constitution Avenue,
N.W., Washington, DC. Due to building
security procedures, visitors must enter at
the Constitution Avenue entrance. In ad-
dition, all visitors must present photo
identification to enter the building. Be-
cause of access restrictions, visitors will
not be admitted beyond the immediate
entrance area more than 30 minutes before
the hearing starts. For information about
having your name placed on the building
access list to attend the hearing, see the
"FOR FURTHER INFORMATION
CONTACT" section of this preamble.

The rules of 26 CFR 601.601(a)(3) ap-
ply to the hearing. Persons who wish to
present oral comments at the hearing must
submit electronic or written comments by
March 13, 2014, and submit an outline of
the topics to be discussed and the amount
of time to be devoted to each topic (a
signed original and eight (8) copies) by
March 13, 2014. A period of 10 minutes
will be allotted to each person for making
comments. An agenda showing the sched-
uling of the speakers will be prepared
after the deadline for receiving outlines
has passed. Copies of the agenda will be
available free of charge at the hearing.

### Drafting Information

The principal author of these proposed
regulations is David Selig, Office of the
Associate Chief Counsel (Passthroughs
and Special Industries). However, other
personnel from the IRS and the Treasury

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<!-- PageBreak -->

Department participated in their develop-
ment.

* * * * *

### Proposed Amendments to the Regulations

Accordingly, 26 CFR part 1 is pro-
posed to be amended as follows:

## PART 1-INCOME TAXES

Paragraph 1. The authority citation for
part 1 continues to read in part as follows:

Authority: 26 U.S.C. 7805. * * *

Par. 2. In §1.41-0, the table of contents
is amended by:

1\. Revising the section heading for
§1.

41-6 and the entries for §1.

41-6(i), (i)(1), (i)(2), (i)(3), (i)(4), and
(i)(5).

2\. Adding a new entry for §1.41-
6(i)(6).

3\. Adding a new entry for §1.41-
6(j)(4).

The addition reads as follows:

§1.41-0 Table of contents.
* * * * *

§1.41-6 Controlled groups.

* * * * *

(i) Transactions between controlled group
members.

(1) In general.

(2) Exception for certain amounts re-
ceived from foreign corporate controlled
group members.

(3) In-house research expenses.

(4) Contract research expenses.

(5) Payment for supplies.

(6) Consistency requirement.

(j) ** *

* * * * *

(4) Intra-group transactions.

* * * * *

Par. 3. Section 1.41-6 is amended by:

1\. Revising the section heading.

2\. Revising paragraph (i)(1).

3\. Removing paragraph (i)(4).

4\. Redesignating paragraphs (i)(2) and

(3) as paragraphs (i)(3) and (4), respec-
tively.

5\. Adding new paragraph (i)(2).

6\. Adding new paragraph (i)(6).

7\. Revising the first sentence of para-
graph (j)(1).

8\. Adding new paragraph (j)(4).

The revisions and additions read as fol-
lows:

§1.41-6 Controlled groups.

* * * * *

(i) Transactions between controlled
group members-(1) In general-Treat-
ment of transactions. Except as otherwise
provided in this paragraph, all activities
giving rise to amounts included in gross
receipts under §1.41-3(c) (transactions)
between members of a controlled group as
defined in paragraph (a)(3) of this section
(intra-group transactions) are generally
disregarded in determining the QREs and
gross receipts of a member for purposes of
the research credit.

(2) Exception for certain amounts re-
ceived from foreign corporate controlled
group members-(i) In general. Notwith-
standing paragraph (i)(1) of this section,
gross receipts (within the meaning of
§1.41-3(c)) from an intra-group transac-
tion are taken into account if-

(A) A foreign corporate controlled
group member engages in a transaction
with a party outside of the group (an ex-
ternal transaction) involving the same or a
modified version of tangible or intangible
property or a service that was previously
the subject of one or more intra-group
transactions (an internal transaction); and

(B) The external transaction does not
give rise to gross receipts that are effec-
tively connected with a trade or business
within the United States, the Common-
wealth of Puerto Rico, or any possession
of the United States.

(ii) Timing of inclusion. The amount
described as taken into account in com-
puting gross receipts in paragraph (i)(2)(i)
of this section is taken into account in the
year a foreign corporate controlled group
member engages in the external transac-
tion described in paragraph (i)(2)(i)(B) of
this section.

(iii) Multiple intra-group transactions.
If there is more than one internal transac-
tion, then only the last internal transaction
giving rise to gross receipts (within the
meaning of section 1.41-3(c)) is taken
into account in the research credit compu-

tation pursuant to paragraph (i)(2)(i) of
this section.

(iv) Examples. The following examples
illustrate the principles of paragraph (i)(2)
of this section.

Example 1. Domestic Controlled Group Member
Includes in Gross Receipts Proceeds From Intra-
group Sale. D and F are members of the same
controlled group. D is a domestic corporation. F is a
foreign corporation that is organized under the laws
of Country. F does not conduct a trade or business
within the United States, Puerto Rico, or any U.S.
possession. In Year 1, D sells Product to F for $8x.
In Year 2, F sells Product to F's unrelated customer
for $10x. Because the Product that F sells outside the
group is the same Product that was the subject of an
internal transaction (i.e., the sale from D to F), and
the $10x that F receives upon sale of Product outside
the group is not effectively connected with a trade or
business within the United States, the Common-
wealth of Puerto Rico, or any possession of the
United States, the $8x that D receives from F is
included in D's gross receipts for purposes of com-
puting the amount of the group credit. The $8x of
gross receipts is taken into account in Year 2, the
year of the external transaction. See paragraph (i)(2)
of this section. The $10x that F receives from F's
customer is excluded from gross receipts under sec-
tion 41(c)(7) because it is not effectively connected
with the conduct of a trade or business within the
United States, the Commonwealth of Puerto Rico, or
any possession of the United States.

Example 2. Domestic Controlled Group Member
Includes in Gross Receipts Amounts Received For
Intra-group Transfer of License. Assume the same
facts as in Example 1, except in Year 1, D licenses
intellectual property (license) to F for $8x. F owns
similar intellectual property that it plans to license to
a customer together with the license it received from
D. In Year 2, F licenses its intellectual property and
sublicenses D's intellectual property to F's unrelated
customer for $20x. Because the intellectual property
that F sublicenses outside the group is the same
intellectual property that was the subject of an inter-
nal transaction (i.e., the license from D to F), and the
$20x that F receives for the license and sublicense of
intellectual property outside the group is not effec-
tively connected with a trade or business within the
United States, the Commonwealth of Puerto Rico, or
any possession of the United States, the $8x that D
receives from F is included in D's gross receipts for
purposes of computing the amount of the group
credit. The $8x of gross receipts is taken into account
in Year 2, the year of the external transaction. See
paragraph (i)(2) of this section. The $20x that F
receives from F's customer is excluded from gross
receipts under section 41(c)(7) because it is not ef-
fectively connected with the conduct of a trade or
business within the United States, the Common-
wealth of Puerto Rico, or any possession of the
United States.

Example 3. Domestic Controlled Group Member
Includes in Gross Receipts Proceeds From Intra-
group Sale Following Multiple Internal Transac-
tions. D, F1, and F2 are members of the same con-
trolled group. D is a domestic corporation. F1 and F2
are foreign corporations that are organized under the

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laws of Country. F1 and F2 do not conduct a trade or
business within the United States, Puerto Rico, or
any U.S. possession. In Year 1, D sells Product to F1
for $8x. In Year 2, F1 sells Product to F2 for $9x,
and F2 sells Product to F2's unrelated customer for
$10x. Both D's sale to F1 and Fl's sale to F2 are
internal transactions involving Product that precede
F2's external transaction involving Product. The
$10x that F2 receives upon sale of Product outside
the group is not effectively connected with a trade or
business within the United States, the Common-
wealth of Puerto Rico, or any possession of the
United States. Accordingly, the group will include
gross receipts from an internal transaction in its
research credit computation pursuant to paragraph
(i)(2)(i) of this section. Because F1's sale of Product
to F2 does not produce gross receipts that are effec-
tively connected with the conduct of a trade or
business within the United States, the Common-
wealth of Puerto Rico, or any possession of the
United States, those gross receipts are not taken into
account even though that sale is the most recent
internal transaction preceding the external transac-
tion. See section 41(c)(7) and paragraph (i)(2)(i) of
this section. Therefore, D will include $8x of gross
receipts in its research credit computation in Year 2,
the year of the external transaction, because the
transfer from D to F1 is the last internal transaction
giving rise to includible gross receipts. See para-
graph (i)(2)(iii) of this section.

Example 4. Foreign Partnership Controlled
Group Member Includes in Gross Receipts Proceeds
From Intra-group Sale. Assume the same facts as in
Example 3, except that F1 is a foreign partnership for
federal income tax purposes and is part of the con-
trolled group (within the meaning of §1.41-
6(a)(3)(ii)) that includes D and F2. Both D's sale to
F1 and Fl's sale to F2 are internal transactions
involving Product that precede F2's external trans-
action involving Product. The $10x that F2 receives
upon sale of Product outside the group is not effec-
tively connected with a trade or business within the
United States, the Commonwealth of Puerto Rico, or
any possession of the United States. Accordingly,
the group will include gross receipts from an internal
transaction in its research credit computation pursu-
ant to paragraph (i)(2)(i) of this section. F1's sale to
F2 is the most recent internal transaction preceding
the external transaction giving rise to gross receipts
(see paragraph (i)(2)(iii)). The gross receipts from
F1's sale to F2 are not excluded under section
41(c)(7) and paragraph (i)(2)(i) of this section be-
cause F1 is a partnership. Therefore, F1 will include
$9x of gross receipts in its research credit computa-
tion in Year 2 because the transfer from F1 to F2 is
the last internal transaction giving rise to gross re-
ceipts. See paragraph (i)(2)(iii) of this section.

Example 5. Domestic Controlled Group Member
Includes in Gross Receipts Proceeds From Intra-
group Sale Following Multiple Internal Transac-
tions that Include a Section 721 Exchange. Assume
the same facts as Example 3, except that in an
exchange meeting the requirements of section
721(a), F2 transfers Product to PRS, a partnership
that is not part of the controlled group within the
meaning of §1.41-6(a)(3)(ii). Both D's sale to F1
and F1's sale to F2 are internal transactions involv-
ing Product that precede F2's transfer of Product to

PRS. The exchange engaged in by F2 does not give rise
to gross receipts that are effectively connected with a
trade or business within the United States, the Com-
monwealth of Puerto Rico, or any possession of the
United States. Because F1's sale of Product to F2 does
not produce gross receipts that are effectively con-
nected with the conduct of a trade or business within
the United States, the Commonwealth of Puerto Rico,
or any possession of the United States, those gross
receipts are not taken into account even though that sale
is the most recent internal transaction preceding the
external transaction. See section 41(c)(7) and para-
graph (i)(2)(i) of this section. Therefore, D will include
$8x of gross receipts in its research credit computation
in Year 2, the year of the external transaction, because
the transfer from D to F1 is the last internal transaction
giving rise to includible gross receipts. See paragraphs
(i)(2)(i) and (i)(2)(iii) of this section.
* * * * *

(6) Consistency requirement. In com-
puting the research credit for taxable years
beginning on or after the date of publica-
tion of these regulations as final regula-
tions in the Federal Register, QREs and
gross receipts taken into account in com-
puting a taxpayer's fixed-base percentage
and a taxpayer's base amount must be
determined on a basis consistent with the
definition of QREs and gross receipts for
the credit year, without regard to the law
in effect for the taxable years taken into
account in computing the fixed-base per-
centage or the base amount. This consis-
tency requirement applies even if the pe-
riod for filing a claim for credit or refund
has expired for any taxable year taken into
account in computing the fixed-base per-
centage or the base amount.

(j) Effective/applicability dates-(1) In
general. Except as otherwise provided in
this paragraph (j), these regulations apply
to taxable years ending on or after May
24, 2005.

* * * * *

(4) Intra-group transactions. Para-
graphs (i)(1) and (2) of this section apply
to taxable years beginning on or after the
date of publication of these regulations as
final regulations in the Federal Register.

Beth Tucker,
Deputy Commissioner for
Operations Support.

(Filed by the Office of the Federal Register on December 12,
2013, 8:45 a.m., and published in the issue of the Federal
Register for December 13, 2013, 78 F.R. 75905)

## Notice of Proposed Rulemaking

Section 752 and Related
Party Rules

REG-136984-12

AGENCY: Internal Revenue Service
(IRS), Treasury.

ACTION: Notice of proposed rulemaking.

SUMMARY: This document contains
proposed regulations under section 752 of
the Internal Revenue Code (Code) relating
to recourse liabilities of a partnership and
the special rules for related persons. The
proposed regulations affect partnerships
and their partners.

DATES: Written or electronic comments
and request for a public hearing must be
received by March 17, 2014.

ADDRESSES: Send submissions to: CC:
PA:LPD:PR (REG-136984-12), room
5203, Internal Revenue Service, PO Box
7604, Ben Franklin Station, Washington,
DC 20044. Submissions may be hand-
delivered Monday through Friday be-
tween the hours of 8 a.m. and 4 p.m. to
CC:PA:LPD:PR
(REG-136984-12),
Courier's Desk, Internal Revenue Service,
1111 Constitution Avenue, NW, Wash-
ington, DC, or sent electronically, via the
Federal eRulemaking Portal at www.
regulations.gov (IRS REG-136984-12).

FOR FURTHER INFORMATION

CONTACT: Concerning the proposed
regulations, Caroline E. Hay or Deane M.
Burke, at (202) 317-5279; concerning the
submissions of comments and requests for
a public hearing, Oluwafunmilayo
(Funmi) Taylor at (202) 317-5179 (not
toll-free numbers).

SUPPLEMENTARY INFORMATION:

### Background

This document contains proposed
amendments to the Income Tax Regula-
tions (26 CFR part 1) under section 752
regarding a partner's share of recourse
partnership liabilities.

Section 752(a) provides, in general,
that any increase in a partner's share of

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partnership liabilities (or an increase in a
partner's individual liabilities by reason of
the assumption by the partner of partner-
ship liabilities) will be considered a con-
tribution of money by such partner to the
partnership. Conversely, section 752(b)
provides that any decrease in a partner's
share of partnership liabilities (or a de-
crease in a partner's individual liabilities
by reason of the assumption by the part-
nership of such individual liabilities) will
be considered a distribution of money to
the partner by the partnership.

When determining a partner's share of
partnership liabilities, the regulations un-
der section 752 distinguish between two
categories of liabilities-recourse and
nonrecourse. In general, a partnership lia-
bility is recourse to the extent that a part-
ner or related person bears the economic
risk of loss as provided in §1.752-2 and
nonrecourse to the extent that no partner
or related person bears the economic risk
of loss. See §1.752-1(a)(1) and (2).

These proposed regulations provide
guidance as to when and to what extent a
partner is treated as bearing the economic
risk of loss for a partnership liability when
multiple partners bear the economic risk
of loss for the same partnership liability
(overlapping economic risk of loss). In
addition, these proposed regulations pro-
vide guidance when a partner has a pay-
ment obligation with respect to a liability
or makes a nonrecourse loan to the part-
nership (and no other partner bears the
economic risk of loss for that liability) and
such partner is related to another partner
in the partnership.

#### Explanation of Provisions

##### 1. Overlapping Risk of Loss

Under §1.752-2(a), a partner's share of
a recourse partnership liability equals the
portion of that liability, if any, for which
the partner or related person bears the
economic risk of loss. Section 1.752-
2(b)(1) provides that a partner bears the
economic risk of loss for a partnership
liability to the extent that, if the partner-
ship constructively liquidated, the partner
or related person would be obligated to
make a payment on the partnership obli-
gation to any person or a contribution to
the partnership (payment obligation) be-
cause the liability becomes due and pay-

able and the partner or related person
would not be entitled to reimbursement
from another partner or a person that is
related to another partner. Moreover, un-
der §1.752-2(c)(1), a partner bears the
economic risk of loss for a partnership
liability to the extent that the partner or a
related person makes (or acquires an in-
terest in) a nonrecourse loan to the part-
nership and the economic risk of loss for
the liability is not borne by another part-
ner. Section 1.752-4(c) provides that the
amount of an indebtedness is taken into
account only once.

The IRS and the Treasury Department
are aware that there is uncertainty as to
how partners should share a partnership
liability if multiple partners bear the eco-
nomic risk of loss with respect to the same
liability. The temporary regulations under
§1.752-1T(d)(3)(i) that preceded the ex-
isting final regulations under section 752
addressed the issue of overlapping eco-
nomic risk of loss by providing that "if the
aggregate amount of the economic risk of
loss that all partners are determined to
bear with respect to a partnership liability
(or portion thereof) . . . exceeds the
amount of such liability (or portion
thereof), then the economic risk of loss
borne by each partner with respect to such
liability shall equal the amount deter-
mined by multiplying the amount of such
liability (or portion thereof) by the frac-
tion obtained by dividing the amount of
the economic risk of loss that such partner
is determined to bear with respect to that
liability (or portion thereof) by the sum of
such amounts for all partners." The rule in
the temporary regulations, however, was
not included in the final regulations in part
in response to comments that the proposed
regulations addressed too many topics
generally and should be simplified to fo-
cus on more basic concepts. See 56 FR
36704-02 (1991-2 C.B. 1125).

The IRS and the Treasury Department
have received comments requesting guid-
ance in this area. The IRS and the Trea-
sury Department continue to balance the
importance of simplicity in regulations
under section 752 against the utility of
providing additional guidance on identi-
fied issues. In light of comments received,
the IRS and the Treasury Department be-
lieve that a rule is needed to address over-
lapping economic risk of loss due to un-

certainty under the current regulations and
believe that the concepts from the tempo-
rary regulations regarding the overlapping
risk of loss rule provide a reasonable ap-
proach in addressing how a partnership
liability should be shared among partners
bearing the economic risk of loss for the
same liability. Accordingly, these pro-
posed regulations adopt the rule from the
temporary regulations.

##### 2. Tiered Partnerships

The rules under section 752 regarding
the allocation of liabilities in a tiered part-
nership structure also may result in over-
lapping economic risk of loss. Section
1.752-2(i) provides that if a partnership
(the "upper-tier partnership") owns (di-
rectly or indirectly through one or more
partnerships) an interest in another part-
nership (the "lower-tier partnership"), the
liabilities of the lower-tier partnership are
allocated to the upper-tier partnership in
an amount equal to the sum of the follow-
ing: (1) the amount of the economic risk
of loss that the upper-tier partnership
bears with respect to the liabilities; and (2)
the amount of any other liabilities with
respect to which partners of the upper-tier
partnership bear the economic risk of loss.
Section 1.752-4(a) further provides that
an upper-tier partnership's share of the
liabilities of a lower-tier partnership
(other than any liability of the lower-tier
partnership that is owed to the upper-tier
partnership) is treated as a liability of the
upper-tier partnership for purposes of ap-
plying section 752 and the regulations
thereunder to the partners of the upper-tier
partnership.

The regulations therefore allocate a re-
course liability of a lower-tier partnership
to an upper-tier partnership if either that
upper-tier partnership, or one of its part-
ners, bears the economic risk of loss for
the liability. When a partner of the upper-
tier partnership is also a partner in the
lower-tier partnership, and that partner
bears the economic risk of loss with re-
spect to a liability of the lower-tier part-
nership, the current regulations do not
provide guidance as to how the lower-tier
partnership should allocate the liability
between the upper-tier partnership and the
partner. The IRS and the Treasury Depart-
ment believe that the lower-tier partner-

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ship should allocate the liability directly
to the partner. The IRS and the Treasury
Department believe that this approach is
more administrable and ensures that the
additional basis resulting from the liability
is only for the benefit of the partner that
bears the economic risk of loss for the
liability. Thus, the proposed regulations
modify the tiered-partnership rule in
§1.752-2(i)(2) to prevent a liability of a
lower-tier partnership from being allo-
cated to an upper-tier partnership when a
partner of the lower-tier partnership and
the upper-tier partnership bears the eco-
nomic risk of loss for such liability.

##### 3. Related Party Rules

##### A. Constructive Owner of Stock

Under §1.752-4(b)(1), a person is re-
lated to a partner if the partner and the
person bear a relationship to each other
that is specified in sections 267(b) or
707(b)(1), except that 80 percent or more
is substituted for 50 percent or more in
each of those sections, a person's family is
determined by excluding siblings, and
sections 267(e)(1) and 267(f)(1)(A) are
disregarded.

In determining whether a partner and a
person bear a relationship to each other
that is specified in section 267(b), the con-
structive stock ownership rules in section
267(c) are applicable. Specific to partner-
ships, section 267(c)(1) provides, in part,
that stock owned directly or indirectly by
or for a partnership is considered as being
owned proportionately by or for its part-
ners. Therefore, if a partnership owns all
of the stock in a corporation, a partner that
owns 80 percent or more of the interests in
the partnership is considered to be related
to the corporation under §1.752-
4(b)(1). If the corporation has a payment
obligation with respect to a liability of its
partnership owner, or the corporation
lends to the partnership and the economic
risk of loss for the liability is not borne by
another partner, any partner that is treated
as related to the corporation bears the eco-
nomic risk of loss for the partnership lia-
bility under §1.752-2. The IRS and the
Treasury Department believe that partners
in a partnership, where that partnership
owns stock in a corporation that is a

lender to the partnership or has a payment
obligation with respect to a liability of its
partnership owner, should not be treated
as related, through ownership of the part-
nership, to the corporation. A partner's
economic risk of loss that is limited to the
partner's equity investment in the partner-
ship should be treated differently than the
risk of loss beyond that investment. Thus,
for purposes of §1.752-4(b)(1), the pro-
posed regulations disregard section
267(c)(1) in determining whether a part-
ner in a partnership is considered as own-
ing stock in a corporation to the extent the
corporation is a lender or has a payment
obligation with respect to a liability of its
partnership owner.

##### B. Person Related to Multiple Partners

Section 1.752-4(b)(2)(i) provides
that if a person is related to more than
one partner in a partnership under
§1.752-4(b)(1), the related party rules
in §1.752-4(b)(1) are applied by treat-
ing the person as related only to the
partner with whom there is the highest
percentage of related ownership (great-
est percentage rule). If, however, two or
more partners have the same percentage
of related ownership and no other part-
ner has a greater percentage, the liability
is allocated equally among the partners
having the equal percentages of related
ownership.

The IRS and the Treasury Department
have recently received comments request-
ing that the greatest percentage rule be
removed. The commenter explains that if
a person is related to more than one part-
ner under §1.752-4(b)(1), the ultimate de-
termination of a person's relatedness to a
partner should not be based on which part-
ner has the highest percentage of related
ownership because differences in owner-
ship percentages within a 20-percent
range do not justify treating a person as
related to one partner over another. After
considering the comments, the IRS and
the Treasury Department agree with the
comments, especially given the adminis-
trative burden associated with determin-
ing precise ownership percentages above
the 80-percent threshold in §1.752-
4(b)(1)(i). Therefore, the proposed regu-
lations remove the greatest percentage

rule and provide that if a person is a lender
or has a payment obligation for a partner-
ship liability and is related to more than
one partner, those partners share the lia-
bility equally.

##### C. Related Partner Exception to Related Party Rules

Section 1.752-4(b)(2)(iii) provides
that persons owning interests directly or
indirectly in the same partnership are not
treated as related persons for purposes of
determining the economic risk of loss
borne by each of them for the liabilities of
the partnership (the related partner excep-
tion). The IRS and the Treasury Depart-
ment are aware that taxpayers are uncer-
tain of the application of the related
partner exception following the decision
in IPO II v. Commissioner, 122 T.C. 295
(2004). IPO II involved an individual, Mr.
Forsythe, who owned 100 percent of an S
corporation, Indeck Overseas, and 70 per-
cent of a second S corporation, Indeck
Energy. Mr. Forsythe's children owned
the remaining 30 percent of Indeck En-
ergy. Mr. Forsythe and Indeck Overseas
formed a partnership, IPO II, which re-
ceived a loan from a bank. To secure that
loan, Mr. Forsythe, Indeck Energy, and
Indeck Power (a C corporation of which
Mr. Forsythe owned 63 percent) entered
into guarantees with the bank. IPO II al-
located 99 percent of the increase in basis
attributable to this liability to Indeck
Overseas. Id. at 296-97. The Tax Court
held that this allocation was incorrect be-
cause Indeck Overseas was not directly or
indirectly liable for the debt. The court,
while stressing that it interprets "the pol-
icy behind the related partner exception as
preventing the shifting of basis from a
party who bears actual economic risk of
loss to one who does not," did not end its
analysis by stating that Mr. Forsythe guar-
anteed the debt, and thus his economic
risk of loss could not be shifted to Indeck
Overseas which did not guarantee the
debt. Id. at 303. The court instead exam-
ined whether Indeck Overseas indirectly
bore the economic risk of loss due to its
relationship with a related party, Indeck
Energy. The Tax Court held that the rela-
tionship between Indeck Overseas and In-
deck Energy arose through Mr. Forsythe.
Because the related partner exception

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shuts off the relationship between Mr.
Forsythe and Indeck Overseas, it should
be turned off for all purposes; therefore,
Indeck Energy was not related to Indeck
Overseas. Id. at 304.

The IRS and Treasury Department be-
lieve the related partner exception should
only apply where a partner has a payment
obligation or is the lender with respect to
a partnership liability. IPO II may be read
to expand the related partner exception to
turn off relationships between related
partners in a partnership without limita-
tion. Under this broad interpretation, the
related partner exception could be im-
properly applied to turn off attribution of
economic risk of loss between related
partners even when none of the related
partners directly bears the economic risk
of loss for a partnership liability. The IRS
and the Treasury Department believe that
such an interpretation could have unin-
tended results, including causing inter-
company debts to be treated as nonre-
course because no partner alone owns 80
percent or more of the lending company
and the partners are not treated as related
to each other. The proposed regulations
provide that the related partner exception
only applies when a partner bears the eco-
nomic risk of loss for a liability of the
partnership because the partner is a lender
under §1.752-2(c)(1) or has a payment
obligation for the partnership liability.
The proposed regulations also clarify that
an indirect interest in a partnership is an
indirect interest through one or more part-
nerships.

##### D. Special Rule Where Entity Structured To Avoid Related Person Status

Section 1.752-4(b)(2)(iv) provides
special rules for when an entity is struc-
tured to avoid related person status. The
proposed regulations do not propose any
changes to these rules. However, as a re-
sult of other changes made to simplify the
organization of §1.752-4, the rules in
§1.752-4(b)(2)(iv) are now in §1.752-
4(b)(4) of the proposed regulations. In
addition, the example in §1.752-
4(b)(2)(iv)(C) is now Example 5 under
§1.752-4(b)(5) of the proposed regula-
tions.

4\. Request for Comments: Liquidating
Distributions of Tiered Partnership
Interests

The IRS and the Treasury Department
are considering the proper treatment of
liabilities when an upper-tier partnership
(transferor) bears the economic risk of
loss for a lower-tier partnership liability
and distributes, in a liquidating distribu-
tion, its interest in the lower-tier partner-
ship to one of its partners (transferee) but
the partner does not bear the economic
risk of loss for the lower-tier partnership's
liability. The IRS and the Treasury De-
partment request comments on the timing
of the liability reallocation relative to the
transaction that causes the liability to
change from recourse to nonrecourse.

### Proposed Applicability Date

The regulations are proposed to apply
to liabilities incurred or assumed by a
partnership on or after the date these reg-
ulations are published as final regulations
in the Federal Register, other than liabil-
ities incurred or assumed by a partnership
pursuant to a written binding contract in
effect prior to that date.

### Special Analyses

It has been determined that this notice
of proposed rulemaking is not a signifi-
cant regulatory action as defined in Exec-
utive Order 12866, as supplemented by
Executive Order 13563. Therefore, a reg-
ulatory assessment is not required. It also
has been determined that section 553(b) of
the Administrative Procedure Act (5
U.S.C. chapter 5) does not apply to these
proposed regulations. Because these pro-
posed regulations do not impose a collec-
tion of information on small entities, the
Regulatory Flexibility Act (5 U.S.C.
chapter 6) does not apply. Pursuant to
section 7805(f) of the Code, this notice of
proposed rulemaking will be submitted to
the Chief Counsel for Advocacy of the
Small Business Administration for com-
ment on its impact on small business.

### Comments and Requests for a Public Hearing

Before these proposed regulations are
adopted as final regulations, consideration
will be given to any comments that are

submitted timely to the IRS as prescribed
in this preamble under the "Addresses"
heading. The IRS and the Treasury De-
partment request comments on all aspects
of the proposed rules. All comments will
be available at www.regulations.gov or
upon request. A public hearing will be
scheduled if requested in writing by any
person that timely submits written com-
ments. If a public hearing is scheduled,
notice of the date, time, and place for the
public hearing will be published in the
Federal Register.

### Drafting Information

The principal authors of these pro-
posed regulations are Caroline E. Hay and
Deane M. Burke, Office of the Associate
Chief Counsel (Passthroughs and Special
Industries). However, other personnel
from the IRS and Treasury Department
participated in their development.
* * * * *

### Proposed Amendments to the Regulations

Accordingly, 26 CFR part 1 is pro-
posed to be amended as follows:

PART 1-INCOME TAXES

Paragraph 1. The authority citation for
part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *

Par. 2. Section 1.752-0 is amended by:

1\. Revising the entry for §1. 752-2(a)
and adding new entries for §1.

752-2(a)(1) and (a)(2).

2\. Revising the entry for §1.752-
4(b)(2);removing the entries for §1.752-
4(b)(2)(i),(b)(2)(ii), and (b)(2)(iii); redesig-
nating the entries for §1.752-
4(b)(2)(iv),(b)(2)(iv)(A) and (b)(2)(iv)(B)
as §1.752-4(b)(4), (b)(4)(i), and
(b)(4)(ii), respectively; and removing the
entry for §1.752-4(b)(2)(iv)(C).

3\. Adding new entries for §1.752-
4(b)(3) and (b)(5).

The revisions and additions read as fol-
lows:

§1.752-2 Partner's share of recourse
liabilities

(a) Partner's share of recourse liabili-
ties.

(1) In general.

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(2) Overlapping economic risk of loss.
* * * * *

#### §1.752-4 Special rules * * *

(b) * * *

(2) Related partner exception.

(3) Person related to more than one
partner.

(4) Special rule where entity structured
to avoid related person status.

(i) In general.

(ii) Ownership interest.

(5) Examples.

* * * * *

Par. 3. Section 1.752-2 is amended by:

1\. Redesignating paragraph (a) as para-
graph (a)(1) and adding a heading to para-
graph (a).

2\. Adding paragraph (a)(2).

3\. Adding Example 9 to paragraph (f).

4\. Revising paragraphs (i)(1) and (2).

5\. Adding a sentence to the end of
paragraph (l).

The additions and revisions read as fol-
lows:

§1.752-2 Partner's share of recourse
liabilities.

(a) Partner's share of recourse liabili-
ties -* * *

(2) Overlapping economic risk of loss.
For purposes of determining a partner's
share of a recourse partnership liability,
the amount of the partnership liability is
taken into account only once. If the aggre-
gate amount of the economic risk of loss
that all partners are determined to bear
with respect to a partnership liability (or
portion thereof) under paragraph (a)(1) of
this section (without regard to this para-
graph (a)(2)) exceeds the amount of such
liability (or portion thereof), then the eco-
nomic risk of loss borne by each partner
with respect to such liability shall equal
the amount determined by multiplying:

(i) The amount of such liability (or
portion thereof) by

(ii) The fraction obtained by dividing
the amount of the economic risk of loss
that such partner is determined to bear
with respect to that liability (or portion
thereof) under paragraph (a)(1) of this

section, by the sum of such amounts for
all partners.

* * * * *

§1.752-4 Special rules.

* * * * *

(f)
* * *

Example 9. Overlapping economic risk of loss.
(i) A and B are unrelated equal members of limited
liability company, AB. AB is treated as a partnership
for federal tax purposes. AB borrows $1,000 from
Bank. A guarantees payment for the entire amount of
AB's $1,000 liability and B guarantees payment for
$500 of the liability. Both A and B waive their rights
of contribution against each other.

(ii) Because the aggregate amount of A's and B's
economic risk of loss under paragraph (a)(1) of this
section ($1,500) exceeds the amount of AB's liabil-
ity ($1,000), the economic risk of loss borne by A
and B each is determined under paragraph (a)(2) of
this section. Under paragraph (a)(2) of this section,
A's economic risk of loss equals $1,000 multiplied
by $1,000/$1,500 or $667, and B's economic risk of
loss equals $1,000 multiplied by $500/$1,500 or
$333.

* * * * *

(i) * * *

(1) The amount of liabilities with re-
spect to which the upper-tier partnership
has the payment obligation or is the lender
as provided in paragraph (c) of this sec-
tion; and

(2) The amount of any other liabilities
with respect to which partners of the
upper-tier partnership bear the economic
risk of loss, provided the partner is not a
partner in the lower-tier partnership.

* * * * *

(l) * * * Paragraphs (a)(2), (f) Example
9, and (i) of this section apply to liabilities
incurred or assumed by a partnership on
or after the date these proposed regula-
tions are published as final regulations in
the Federal Register, other than liabilities
incurred or assumed by a partnership pur-
suant to a written binding contract in ef-
fect prior to that date.

Par. 4. Section 1.752-4 is amended by:

1\. Removing the word "and" at the end
of paragraph (b)(1)(ii).

2\. Removing "267(f)(1)(A)." at the end
of (b)(1)(iii) and adding in its place
"267(f)(1)(A); and".

3\. Adding paragraph (b)(1)(iv).

4\. Revising paragraph (b)(2).

5\. Adding paragraph (b)(3).

6\. Adding paragraph (b)(4).

7\. Adding paragraph (b)(5).

The additions and revisions read as fol-
lows:

(b)
* * *

(1) * * *

(iv) Disregard section 267(c)(1) in de-
termining whether stock of a corporation
owned, directly or indirectly, by or for a
partnership is considered as being owned
proportionately by or for its partners if the
corporation is a lender as provided in
§1.752-2(c) or has a payment obligation
with respect to a liability of the partner-
ship.

(2) Related partner exception. Not-
withstanding paragraph (b)(1) of this sec-
tion (which defines related person), if a
person who owns (directly or indirectly
through one or more partnerships) an in-
terest in a partnership is a lender as pro-
vided in §1.752-2(c) or has a payment
obligation with respect to a partnership
liability, or portion thereof, then other per-
sons owning interests directly or indi-
rectly (through one or more partnerships)
in that partnership are not treated as re-
lated to that person for purposes of deter-
mining the economic risk of loss borne by
each of them for such partnership liability,
or portion thereof. This paragraph (b)(2)
does not apply when determining a part-
ner's interest under the de minimis rules in
§1.752-2(d) and (e).

(3) Person related to more than one
partner. If a person that is a lender as
provided in §1.752-2(c) or that has a pay-
ment obligation with respect to a partner-
ship liability, or portion thereof, is related
to more than one partner under paragraph
(b)(1) of this section, the partnership lia-
bility, or a portion thereof, is shared
equally among such partners.

(4) Special rule where entity structured
to avoid related person status-(i) In gen-
eral. If-

(A) A partnership liability is owed to or
guaranteed by another entity that is a part-
nership, an S corporation, a C corporation,
or a trust;

(B) A partner or related person owns
(directly or indirectly) a 20 percent or
more ownership interest in the other en-
tity; and

(C) A principal purpose of having the
other entity act as a lender or guarantor of
the liability was to avoid the determina-
tion that the partner that owns the interest

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bears the economic risk of loss for federal
income tax purposes for all or part of the
liability; then the partner is treated as
holding the other entity's interest as a
creditor or guarantor to the extent of the
partner's or related person's ownership
interest in the entity.

(ii) Ownership interest. For purposes
of paragraph (b)(4)(i) of this section, a
person's ownership interest in:

(A) A partnership equals the partner's
highest percentage interest in any item of
partnership loss or deduction for any tax-
able year;

(B) An S corporation equals the per-
centage of the outstanding stock in the S
corporation owned by the shareholder;

(C) A C corporation equals the per-
centage of the fair market value of the
issued and outstanding stock owned by
the shareholder; and

(D) A trust equals the percentage of the
actuarial interests owned by the beneficial
owner of the trust.

(5) Examples. The following examples
illustrate the principles of paragraph (b) of
this section.

Example 1. Person related to more than one
partner. A owns 100 percent of X, a corporation. X
owns 100 percent of Y, a corporation. A and X are
equal members of P, a limited liability company
treated as a partnership for federal tax purposes. Y
guarantees payment of a liability of P of $1,000. A
and X are not lenders as provided in §1.752-2(c) and
do not otherwise have a payment obligation with
respect to the liability. Therefore, paragraph (b)(2) of
this section does not apply for purposes of determin-
ing the economic risk of loss borne by A and X.
Under paragraph (b)(1) of this section, Y is related to
A and X. Therefore, under paragraph (b)(3) of this
section, A and X each have a $500 share of the
$1,000 liability.

Example 2. Related partner exception. A owns
100 percent of two corporations, X and Y. A and Y
are members of P, a limited liability company treated
as a partnership for federal tax purposes. P borrows
$1,000 from Bank. A and X each guarantee payment
of the $1,000 debt owed to Bank. A and Y are not
treated as related to each other pursuant to paragraph
(b)(2) of this section because A has the payment
obligation with respect to the $1,000 debt pursuant to
§1.752-2(b). Y is therefore not treated as related to
X. Because A is the only partner that bears the
economic risk of loss for P's $1,000 liability, A's
share of the liability is $1,000 under §1.752-2(a)(1).

Example 3. Related partner exception. A owns
100 percent of two corporations, X and Y. X owns
79 percent of a corporation, Z, and Y owns the
remaining 21 percent of Z. X and Y are members of
P, a limited liability company treated as a partnership
for federal tax purposes. P borrows $2,000 from
Bank. Both X and Z guarantee payment of the
$2,000 debt owed to Bank. X has a payment obliga-

tion with respect to P's $2,000 liability; therefore,
paragraph (b)(2) of this section applies and X and Y
are not treated as related for purposes of determining
the economic risk of loss borne by each of them for
P's $2,000 liability. Because X and Y are not treated
as related, and neither owns an 80 percent or more
interest in Z, neither X nor Y is treated as related to
Z under paragraph (b)(1) of this section. Because X
bears the economic risk of loss for P's $2,000 lia-
bility, X's share of the liability is $2,000 under
§1.752-2(a)(1).

Example 4. Related partner exception and per-
son related to more than one partner. Same facts as
in Example 3, but X guarantees payment of only
$1,200 of the debt owed to Bank and Z guarantees
payment of $2,000. Pursuant to paragraph (b)(2) of
this section, X and Y are not treated as related to the
extent of X's $1,200 guarantee. Because X bears the
economic risk of loss for $1,200 of P's $2,000 lia-
bility, X's share of the liability is $1,200 under
§1.752-2(a)(1). In addition, because paragraph
(b)(2) of this section does not apply with respect to
the remaining portion of the liability that X did not
guarantee, X and Y are treated as related for pur-
poses of the remaining $800 of the liability pursuant
to paragraph (b)(1) of this section. Therefore, Z is
treated as related to X and Y under paragraph (b)(1)
of this section. Pursuant to paragraph (b)(3) of this
section, X and Y share the $800 equally. In sum, X's
share of P's $2,000 liability is $1,600 ($1,200 under
§1.752-2(a)(1) and $400 under paragraph (b)(3) of
this section) and Y's share of P's $2,000 liability is
$400 under paragraph (b)(3) of this section.

Example 5. Entity structured to avoid related
person status. A, B, and C form a general partner-
ship, ABC. A, B, and C are equal partners, each
contributing $1,000 to the partnership. A and B want
to loan money to ABC and have the loan treated as
nonrecourse for purposes of section 752. A and B
form partnership AB to which each contributes
$50,000. A and B share losses equally in partnership
AB. Partnership AB loans partnership ABC
$100,000 on a nonrecourse basis secured by the
property ABC buys with the loan. Under these facts
and circumstances, A and B bear the economic risk
of loss with respect to the partnership liability
equally based on their percentage interest in losses of
partnership AB.

* * * * *

Par. 5. Section 1.752-5 is amended by
adding a second sentence in paragraph (a)
and removing the word "However" at the
beginning of the third sentence and adding
in its place "In addition".

The addition reads as follows:

§1.752-5 Effective dates and transition
rules.

(a) * * * However, §1.752-4(b)(1)(iv),
(b)(2), (b)(3), and (b)(5) Examples 1, 2, 3,
and 4 apply to any liability incurred or as-
sumed by a partnership on or after the date
that these regulations are published as final

regulations in the Federal Register, other
than a liability incurred or assumed by a
partnership pursuant to a written binding
contract in effect prior to that date. * * *
* * * * *

Beth Tucker,
Deputy Commissioner for
Operations Support.

(Filed by the Office of the Federal Register on December 13,
2013, 8:45 a.m., and published in the issue of the Federal
Register for December 16, 2013, 78 F.R. 76092)

### Proposed Rules

#### Amendments to Excepted Benefits

REG-143172-13

AGENCIES: Internal Revenue Service,
Department of the Treasury; Employee
Benefits Security Administration, Depart-
ment of Labor; Centers for Medicare &
Medicaid Services, Department of Health
and Human Services.

ACTION: Proposed rules.

SUMMARY: This document contains
proposed rules that would amend the reg-
ulations regarding excepted benefits under
the Employee Retirement Income Secu-
rity Act of 1974, the Internal Revenue
Code, and the Public Health Service Act.
Excepted benefits are generally exempt
from the health reform requirements that
were added to those laws by the Health
Insurance Portability and Accountability
Act and the Patient Protection and Afford-
able Care Act.

DATES: Comments are due on or before
February 24, 2014.

ADDRESSES: Written comments may
be submitted to the Department of Labor
as specified below. Any comment that is
submitted will be shared with the other
Departments and will also be made avail-
able to the public. Warning: Do not in-
clude any personally identifiable informa-
tion (such as name, address, or other
contact information) or confidential busi-
ness information that you do not want
publicly disclosed. All comments may be
posted on the Internet and can be retrieved

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by most Internet search engines. No dele-
tions, modifications, or redactions will be
made to the comments received, as they
are public records. Comments may be
submitted anonymously.

Comments, identified by "Excepted
Benefits," may be submitted by one of the
following methods:

Federal eRulemaking Portal: http://
www.regulations.gov. Follow the instruc-
tions for submitting comments.

Mail or Hand Delivery: Office of
Health Plan Standards and Compliance
Assistance, Employee Benefits Security
Administration, Room N-5653, U.S. De-
partment of Labor, 200 Constitution Av-
enue NW., Washington, DC 20210, At-
tention: Excepted Benefits.

Comments received will be posted
without change to www.regulations.gov
and available for public inspection at the
Public Disclosure Room, N-1513, Em-
ployee Benefits Security Administration,
200 Constitution Avenue NW., Washing-
ton, DC 20210, including any personal
information provided.

##### FOR FURTHER INFORMATION

CONTACT: Amy Turner or Beth Baum,
Employee Benefits Security Administra-
tion, Department of Labor, at (202) 693-
8335; Karen Levin, Internal Revenue Ser-
vice, Department of the Treasury, at (202)
317-5500; Jacob Ackerman, Centers for
Medicare & Medicaid Services, Depart-
ment of Health and Human Services, at
(410) 786-1565.

Customer Service Information: Individ-
uals interested in obtaining information
from the Department of Labor concerning
employment-based health coverage laws,
may call the EBSA Toll-Free Hotline at
1-866-444-EBSA (3272) or visit the Depart-
ment of Labor's website (http://www.dol.

gov/ebsa). In addition, information from
HHS on private health insurance for con-
sumers can be found on the Centers for
Medicare & Medicaid Services (CMS) web-
site (www.cms.gov/cciio) and information
on health reform can be found at
www.HealthCare.gov.

## SUPPLEMENTARY INFORMATION:

### I. Background

The Health Insurance Portability and
Accountability Act of 1996 (HIPAA),
Public Law 104-191, 110 Stat. 1936
added title XXVII of the Public Health
Service Act (PHS Act), part 7 of the Em-
ployee Retirement Income Security Act of
1974 (ERISA), and chapter 100 of the
Internal Revenue Code (the Code), pro-
viding portability and nondiscrimination
provisions with respect to health cover-
age. These provisions of the PHS Act,
ERISA, and the Code were later aug-
mented by other consumer protection
laws, including the Mental Health Parity
Act of 1996,7 the Mental Health Parity
and Addiction Equity Act of 2008,8 the
Newborns' and Mothers' Health Protec-
tion Act,9 the Women's Health and Can-
cer Rights Act,10 the Genetic Information
Nondiscrimination Act of 2008,11 the
Children's Health Insurance Program Re-
authorization Act of 2009,12 Michelle's
Law,13 and the Affordable Care Act.14

The Affordable Care Act reorganizes,
amends, and adds to the provisions of part
A of title XXVII of the PHS Act relating
to group health plans and health insurance
issuers in the group and individual mar-
kets. The term "group health plan" in-
cludes both insured and self-insured group
health plans.15 Section 715(a)(1) of
ERISA and section 9815(a)(1) of the
Code, as added by the Affordable Care

Act, incorporate the provisions of part A
of title XXVII of the PHS Act into ERISA
and the Code to make them applicable to
group health plans and health insurance
issuers providing health insurance cover-
age in connection with group health plans.
The PHS Act sections incorporated by
these references are sections 2701 through
2728.

### II. Overview of the Proposed Regulations

Sections 2722 and 2763 of the PHS
Act, section 732 of ERISA, and section
9831 of the Code provide that the require-
ments of title XXVII of the PHS Act, part
7 of ERISA, and chapter 100 of the Code,
respectively, generally do not apply to
excepted benefits. Excepted benefits are
described in section 2791 of the PHS Act,
section 733 of ERISA, and section 9832
of the Code.

The parallel statutory provisions estab-
lish four categories of excepted benefits.
The first category includes benefits that
are generally not health coverage16 (such
as automobile insurance, liability insur-
ance, workers compensation, and acciden-
tal death and dismemberment coverage).
The benefits in this category are excepted
in all circumstances. In contrast, the ben-
efits in the second, third, and fourth cate-
gories are types of health coverage but are
excepted only if certain conditions are
met.

The second category of excepted benefits
is limited excepted benefits, which may in-
clude limited scope vision or dental benefits,
and benefits for long-term care, nursing
home care, home health care, or community
based care. Section 2791(c)(2)(C) of the
PHS Act, section 733(c)(2)(C) of ERISA,
and section 9832(c)(2)(C) of the Code au-

7Pub. L. 104-204, 110 Stat. 2944 (September 26, 1996).

8Pub. L. 110-343, 122 Stat. 3881 (October 3, 2008).

9Pub. L. 104-204, 110 Stat. 2935 (September 26, 1996).

10Pub. L. 105-277, 112 Stat. 2681-436 (October 21, 1998).

11Pub. L. 110-233, 122 Stat. 881 (May 21, 2008).

12Pub. L. 111-3, 123 Stat. 65 (February 4, 2009).

13Pub. L. 110-381, 122 Stat. 4081 (October 9, 2008).

14The Patient Protection and Affordable Care Act, Public Law 111-148, was enacted on March 23, 2010, and the Health Care and Education Reconciliation Act, Public Law 111-152, was
enacted on March 30, 2010. (They are collectively known as the "Affordable Care Act".)

15The term "group health plan" is used in title XXVII of the PHS Act, part 7 of ERISA, and chapter 100 of the Code, and is distinct from the term "health plan," as used in other provisions
of title I of the Affordable Care Act. The term "health plan" does not include self-insured group health plans.

16See 62 FR 16894, 16903 (Apr. 8, 1997), which states that these benefits are generally not health insurance coverage).

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thorize the Secretaries of HHS, Labor, and
the Treasury (collectively, the Secretaries)
to issue regulations establishing other, sim-
ilar limited benefits as excepted benefits.
The Secretaries exercised this authority pre-
viously with respect to certain health flexi-
ble spending arrangements (health FSAs).17
To be excepted under this second category,
the statute provides that limited benefits
must either: (1) be provided under a separate
policy, certificate, or contract of insurance;
or (2) otherwise not be an integral part of a
group health plan, whether insured or self-
insured.

The third category of excepted bene-
fits, referred to as “noncoordinated ex-
cepted benefits," includes both coverage
for only a specified disease or illness
(such as cancer-only policies), and hospi-
tal indemnity or other fixed indemnity in-
surance. These benefits are excepted only
if all of the following conditions are met:
(1) the benefits are provided under a sep-
arate policy, certificate, or contract of in-
surance; (2) there is no coordination be-
tween the provision of such benefits and
any exclusion of benefits under any group
health plan maintained by the same plan
sponsor; and (3) the benefits are paid with
respect to any event without regard to
whether benefits are provided under any
group health plan maintained by the same
plan sponsor.18

The fourth category of excepted bene-
fits is supplemental excepted benefits.
Such benefits must be: (1) coverage sup-
plemental to Medicare, coverage supple-
mental to the Civilian Health and Medical
Program of the Department of Veterans
Affairs (CHAMPVA) or to Tricare, or
similar coverage that is supplemental to
coverage provided under a group health
plan; and (2) provided under a separate

policy, certificate, or contract of insur-
ance. 19

These proposed regulations would
amend the second category of excepted
benefits, limited excepted benefits.

#### A. Dental and Vision Benefits

In 2004, the Departments of the Trea-
sury, Labor, and HHS published final reg-
ulations with respect to excepted benefits
(the HIPAA regulations).20 (Subsequent
references to the "Departments" include
all three Departments, unless the headings
or context indicate otherwise.) Under the
HIPAA regulations, vision and dental
benefits are excepted if they are limited in
scope (described as benefits, substantially
all of which are for treatment of the eyes
or mouth, respectively) and are either: (1)
provided under a separate policy, certifi-
cate, or contract of insurance; or (2) are
otherwise not an integral part of a group
health plan. While only insured coverage
may qualify under the first test, both in-
sured and self-insured coverage may qual-
ify under the second test. The HIPAA
regulations provided that benefits are not
an integral part of a plan if participants
have the right to elect not to receive cov-
erage for the benefits, and if participants
elect to receive coverage for such benefits,
they pay an additional premium or contri-
bution for it. By contrast, health FSA ben-
efits could qualify as excepted benefits
without any participant contribution under
the HIPAA regulations.21

Following enactment of the Affordable
Care Act, various stakeholders asked the
Departments to amend the regulations in
order to remove conditions for limited-
scope vision and dental benefits to be
treated as excepted benefits. Specifically,
some employers represented that, al-

though their vision and dental benefits
complied with the pre-Affordable Care
Act requirements in title XXVII of the
PHS Act, part 7 of ERISA, and chapter
100 of the Code (such as the nondiscrim-
ination and preexisting condition exclu-
sion provisions), compliance with the Af-
fordable Care Act provisions (including
the 90-day waiting period limitation22 and
the prohibition on annual limits23) pre-
sented additional challenges. These em-
ployers argued that, where employers are
providing such benefits on a self-insured
basis and without a contribution from em-
ployees, employers should not be required
to charge a nominal contribution from
participants simply for the benefits to
qualify as excepted benefits. In some
cases, the cost of collecting the nominal
contribution would be greater than the
contribution itself. Moreover, they
pointed out that employers providing den-
tal and vision benefits through a separate
insurance policy are not required to
charge a participant any premium in order
for the dental or vision benefits to be
considered excepted benefits. Similarly,
consumer groups argued that, if an em-
ployer offers primary group health cover-
age that is unaffordable to individuals, but
limited-scope vision or dental coverage
that is affordable, such limited-scope vi-
sion or dental coverage should qualify as
excepted benefits so as not to make such
individuals ineligible for the premium tax
credit under section 36B of the Code for
enrolling in coverage through an Afford-
able Insurance Exchange, or "Exchange"
(also called a Health Insurance Market-
place or Marketplace).

In response to these concerns, and to
level the playing field between insured
and self-insured coverage, these proposed
regulations would eliminate the require-

1726 CFR 54.9831-1(c)(3)(v); 29 CFR 2590.732(c)(3)(v); 45 CFR 146.145(c)(3)(v).

1826 CFR 54.9831-1(c)(4); 29 CFR 2590.732(c)(4); 45 CFR 146.145(c)(4). See also Q7 in FAQs about Affordable Care Act Implementation Part XI, available at http://www.dol.gov/
ebsa/faqs/faq-aca11.html.

1926 CFR 54.9831-1(c)(5); 29 CFR 2590.732(c)(5); 45 CFR 146.145(c)(5). The Departments issued additional guidance regarding supplemental health insurance coverage as excepted
benefits. See EBSA Field Assistance Bulletin No. 2007-04 (available at http://www.dol.gov/ebsa/pdf/fab2007-4.pdf); CMS Insurance Standards Bulletin 08-01 (available at http://
www.cms.gov/CCIIO/Resources/Files/Downloads/hipaa_08_01_508.pdf); and IRS Notice 2008-23 (available at http://www.irs.gov/irb/2008-07_IRB/ar09.html).

2069 FR 78720 (Dec. 30, 2004).

21 Under paragraph (c)(3)(v) of the HIPAA regulations, benefits provided under a health FSA are only excepted for a class of participants if other group health coverage, not limited to
excepted benefits, is made available for the year to the class of participants; and the arrangement is structured so that the maximum benefit payable to any participant in the class for a year
does not exceed an amount specified in the regulations.

22 See PHS Act section 2708. See also proposed regulations, published on March 21, 2013, at 78 FR 17313, stating that "the Departments will consider compliance with these proposed
regulations as compliance with PHS Act section 2708 at least through the end of 2014." (78 FR at 17317).

23 See PHS Act section 2711 and its implementing regulations at 26 CFR 54.9815-2711T, 29 CFR 2590.715-2711, and 45 CFR 147.126.

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ment under the HIPAA regulations that
participants pay an additional premium or
contribution for limited-scope vision or
dental benefits to qualify as benefits that
are not an integral part of a plan (and
therefore as excepted benefits). The De-
partments invite comments on this ap-
proach.

#### B. Limited Wraparound Coverage

The Affordable Care Act requires that
non-grandfathered health plans in the in-
dividual and small group markets cover
essential health benefits (EHB), which in-
clude items and services in ten statutorily
specified categories that are equal in scope
to a typical employer plan.24 Because em-
ployer group coverage varies from State
to State, HHS regulations at 45 CFR
156.100 provide for States to adopt indi-
vidual benchmarks from among a range of
primarily small group plan offerings in
each State to serve as a reference plan,
reflecting both the scope of services and
limits offered by a typical employer plan
in that State.25

Prior to the Affordable Care Act, there
was no Federal requirement that health
coverage in the individual and small
group market include a standardized set of
benefits such as those included in EHB.
Self-insured group health plans and health
insurance coverage in the large group
market often cover items and services in
addition to the types of services included
in EHB. For example, items and services
that either cannot be or are unlikely to be
included in EHB include routine adult vi-
sion and dental care, long-term/custodial
nursing home care, non-medically neces-
sary pediatric orthodontia, and coverage
that extends beyond the benchmark plan's
coverage of wellness programs, manipu-

lative treatment, infertility, home health
care, private duty nursing, hospice, or cer-
tain non-traditional treatments. In addi-
tion, some of these group health plans
may provide broader provider networks,
in terms of the number and types of of
contracted providers, than those often in-
cluded in the individual and small group
market. Federal law is designed to encour-
age employers to provide group coverage
for their employees.26

Experts suggest that most workers who
are offered minimum value employer-
sponsored coverage will not meet the cri-
teria for the premiums to be considered to
be "unaffordable" and thus not qualify for
the premium tax credit for enrolling in
coverage through an Exchange.27 Never-
theless, in some cases, employer plans
may be unaffordable for some employees.
These individuals might purchase cover-
age through an Exchange with a premium
tax credit. While such individuals might
pay lower premiums for coverage through
an Exchange, they might also have less
generous coverage in terms of benefits or
a different provider network than they
would have had in their group health plan.
Some group health plan sponsors have
asked whether wraparound coverage
could be provided for employees for
whom the employer premium is unafford-
able and who obtain coverage through an
Exchange. This approach would allow
employers to provide such employees
with overall coverage that is comparable
to the group health plan coverage, taking
into account both the wraparound cover-
age and the Exchange coverage.

Accordingly, the Departments have de-
veloped these proposed regulations to
treat certain wraparound coverage pro-
vided under a group health plan as ex-
cepted benefits when it is offered to indi-

viduals who could receive such benefits
through their group health plan if they
could afford the premiums, but who do
not enroll in the employer-sponsored plan
because the premium is unaffordable un-
der the law. As excepted benefits, the cov-
erage would generally be exempt from the
HIPAA and Affordable Care Act market
reform requirements of ERISA, the PHS
Act, and the Code. Wraparound coverage
would only qualify as excepted benefits
under limited circumstances in order to
alleviate two concerns. First, the wrap-
around coverage could not replace group
coverage for employers who drop cover-
age or who otherwise do not offer mini-
mum value coverage. Instead, the wrap-
around coverage would only be
considered to be an excepted benefit if it is
used to provide additional coverage to in-
dividuals and families enrolled in non-
grandfathered individual health insurance
coverage and for whom minimum value
coverage under the employer's group
health plan is offered but is unaffordable.
Second, the proposed rules aim to prevent
plan sponsors from structuring wrap-
around coverage so that low-income
workers receive fewer primary benefits
than high-income workers. These pro-
posed regulations are intended to allow a
plan sponsor to maintain a comparable
level of benefits for all potential enrollees,
including not only high-income workers
in their group health plan but also low-
income workers that enroll in non-
grandfathered individual market cover-
age, promoting equity in coverage.

The proposed regulations, which the
Departments are proposing would be ef-
fective for plan years starting in 2015,
describe the circumstances under which
employer-provided wraparound coverage
would constitute excepted benefits (lim-

24 For more information on grandfathered health plans, see section 1251 of the Affordable Care Act and its implementing regulations at 26 CFR 54.9815-1251T, 29 CFR 2590.715-1251,
and 45 CFR 147.140. For more information on essential health benefits, see 45 CFR 156.110, incorporated into the regulations through 78 FR 12834, Patient Protection and Affordable Care
Act; Standards Related to Essential Health Benefits, Actuarial Value, and Accreditation; Final Rule, Feb. 25, 2013.
2545 CFR 156.100, 78 FR 12840.

26Section 4980H of the Code generally provides that an applicable large employer is subject to an assessable payment if one or more full-time employees is certified to the employer as
having received an applicable premium tax credit or cost-sharing reduction and either (1) the employer fails to offer to its full-time employees (and their dependents) the opportunity to enroll
in minimum essential coverage (MEC) under an eligible employer sponsored plan, or (2) the employer offers its full-time employees (and their dependents) the opportunity to enroll in MEC
under an eligible employer-sponsored plan but the coverage fails to meet requirements for affordability and minimum value. Section 5000A of the Code provides that MEC includes group
health plans that are self-insured or are offered in the large or small group market within a State. Under section 5000A, nonexempt individuals must either maintain MEC for themselves
and any nonexempt family members or include an additional payment with their Federal income tax return. Section 36B of the Code allows a premium tax credit to certain taxpayers who
enroll (or whose family members enroll) in a qualified health plan (QHP) through an Exchange. The credit subsidizes a portion of the premiums for the QHP. In general, the premium tax
credit may not subsidize coverage for an individual who is eligible for other MEC. If the MEC is eligible employer-sponsored coverage, however, an individual is treated as eligible for
that coverage only if the coverage is affordable and provides minimum value or if the individual enrolls in the coverage.

27 See Congressional Budget Office, CBO and JCT Estimates of the Effects of the Affordable Care Act on the Number of People Obtaining Employer-Based Insurance, March 2012, at Table
2, available at http://www.cbo.gov/sites/default/files/cbofiles/attachments/03-15-ACA_and_Insurance_2.pdf. See also Carter C. Price & Evan Saltzman, Delaying the Employer Mandate, July
2013, available at http://www.rand.org/pubs/research_reports/RR411.html.

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ited wraparound coverage) and therefore
would not disqualify an employee from
eligibility for the premium tax credit and
cost-sharing reductions. The Departments
note that provision of excepted benefits
will not satisfy an applicable large em-
ployer's responsibilities under section
4980H of the Code. Under these proposed
regulations, limited wraparound coverage
is an excepted benefit if five conditions
are met.

First, the coverage can wrap around
only certain coverage provided through
the individual market. Specifically, the in-
dividual health insurance coverage must
be non-grandfathered and cannot consist
solely of excepted benefits. In States that
elect to establish a Basic Health Program
(BHP), certain low-income individuals
(for example, those with household in-
come between 133% and 200% of the
Federal poverty level) who would other-
wise qualify for a tax credit to obtain a
qualified health plan through an Exchange
will instead be enrolled in coverage
through the BHP. Therefore, the Depart-
ments invite comments on how an em-
ployer might make wraparound coverage
available to BHP enrollees.

Second, the limited wraparound cover-
age must be specifically designed to pro-
vide benefits beyond those offered by the
individual health insurance coverage.
Specifically, the limited wraparound cov-
erage must provide either benefits that are
in addition to EHBs, or reimburse the cost
of health care providers considered out-
of-network under the individual health in-
surance coverage, or both. The Depart-
ments invite comments on the types of
benefits and provider arrangements that
could be included in this coverage as well
as their similarities to, or differences
from, other types of excepted benefits de-
scribed in the HIPAA regulations. The
Departments also invite comments on
whether the proposed standard should be
modified to require that these wraparound
coverage benefits be "substantial" or "ma-

terial" and, if so, how those terms should
be defined.

The limited wraparound coverage may,
but is not required to, also provide benefits
to reimburse for participants' otherwise
applicable cost sharing under the individ-
ual health insurance policy, but that can-
not be its primary purpose. For the bene-
fits to be considered specifically designed
to wrap around the individual health in-
surance coverage, it must provide addi-
tional wraparound benefits as discussed in
the immediately preceding paragraph; the
coverage cannot provide benefits solely
pursuant to a coordination-of-benefits pro-
vision that simply pays benefits whenever
the individual health insurance policy
does not cover all or part of a medical
expense.

The third condition requires the limited
wraparound coverage to be otherwise not
an integral part of a group health plan.
That is, under the proposed regulations,
the plan sponsor offering the limited
wraparound coverage must sponsor an-
other group health plan meeting minimum
value (as defined under section
36B(c)(2)(C)(ii) of the Code) for the plan
year, referred to as the "primary plan."
This primary plan must be affordable for a
majority of the employees eligible for the
primary plan. Only individuals eligible for
this primary plan may be eligible for the
limited wraparound coverage. The De-
partments seek input on this proposed
standard, including whether the majority
level is an appropriate level (or whether
the primary plan should provide coverage
that is affordable for a higher or lower
percentage of employees), recognizing the
goal of preventing plan sponsors from
shifting participants from the employer-
sponsored primary plan to the individual
market with limited wraparound cover-
age. Assuming use of the 9.5% of income
test set forth in section 36B(c)(2)(C)(i) of
the Code as the basic definition of "afford-
able," the Departments also request com-
ments on how to implement that definition
here - for example, whether the Depart-

ments should use a Form W-2 safe harbor
based on employee wages like the one set
forth in the proposed regulations under
Code section 4980H.

Under the fourth condition set forth in
the proposed regulations, the limited
wraparound coverage must be limited in
amount. Specifically, the total cost of cov-
erage under the limited wraparound cov-
erage must not exceed 15 percent of the
cost of coverage under the primary plan
offered to employees eligible for the
wraparound coverage.28 For this purpose,
the cost of coverage includes both em-
ployer and employee contributions to-
wards coverage and is determined in the
same manner as that in which the appli-
cable premium is calculated under a CO-
BRA continuation provision.29 This is
similar to the standard in the 2007 en-
forcement safe harbor for treating supple-
mental health insurance coverage as ex-
cepted benefits. Under the safe harbor, the
cost of coverage under the supplemental
policy, certificate, or contract of insurance
must not exceed 15 percent of the cost of
primary coverage.30 The Departments so-
licit comment on the level of this thresh-
old, as well as other possible thresholds
that could be used to ensure that the ben-
efit is limited in amount, such as whether
other thresholds used in the context of
health FSAs or health savings accounts
(HSAs) would be easier to administer or
more appropriate.

The fifth and final condition for the
limited wraparound coverage to qualify as
excepted benefits relates to nondiscrimi-
nation. The limited wraparound coverage
must not differentiate among individuals
in eligibility, benefits, or premiums based
on any health factor of an individual (or
any dependent of the individual), consis-
tent with the requirements of section 2705
of the PHS Act (as incorporated into
ERISA section 715 and Code section
9815) and its implementing regulations.
This condition is similar to the standard in
the 2007 enforcement safe harbor treating
supplemental health insurance coverage

28If an employer provides more than one primary plan option (for example, a health maintenance organization option and a preferred provider organization option), and one primary plan
does not satisfy the 15% standard but another plan does, the Departments would consider the 15% standard to be met if the average value of the primary plan options meets the 15% standard.

29Under the COBRA rules, plans are generally permitted to charge up to 102 percent of the applicable premium. The cost of coverage for purposes of these proposed regulations is 100
percent of the applicable premium, not 102 percent of the applicable premium that the plan is generally permitted to charge under the COBRA rules.

30The Departments issued parallel guidance regarding supplemental health insurance coverage as excepted benefits under HIPAA and related legislation. See EBSA Field Assistance Bulletin
No. 2007-04 (available at http://www.dol.gov/ebsa/pdf/fab2007-4.pdf); CMS Insurance Standards Bulletin 08-01 (available at http://www.cms.gov/CCIIO/Resources/Files/Downloads/
hipaa_08_01_508.pdf); and IRS Notice 2008-23 (available at http://www.irs.gov/irb/2008-07_IRB/ar09.html).

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as excepted benefits. In addition to the
cost standard mentioned above, the safe
harbor requires that such coverage be sim-
ilar to Medicare Supplemental Coverage
in that it must not differentiate among
individuals in eligibility, benefits, or pre-
miums based on any health factor of an
individual (or any dependent of the indi-
vidual).

In addition, to satisfy the fifth condi-
tion, the limited wraparound coverage
must not impose any preexisting condi-
tion exclusion, consistent with the re-
quirements of section 2704 of the PHS
Act (as incorporated into ERISA section
715 and Code section 9815) and its im-
plementing regulations. Finally, both
the primary coverage and the limited
wraparound coverage must not discrim-
inate in favor of highly compensated
individuals, consistent with the provi-
sions of section 2716 of the PHS Act
(also incorporated by reference into
ERISA section 715 and Code section
9815) and section 105(h) of the Code,
and its implementing regulations at 26
CFR 1.105-11 as applicable.31 These
limitations are intended to ensure the
coverage is available regardless of
health status and to prevent employers
from shifting employees with high med-
ical costs to an Exchange. Conditioning
excepted benefit status on meeting stan-
dards consistent with the compensation-
based nondiscrimination rules, in com-
bination with the requirement that the
primary plan be affordable for a major-
ity of the employees eligible for it, helps
ensure that employers will not be able to
use wraparound coverage to send exces-
sive numbers of low wage workers to
the Exchanges. Comments are invited as
to whether additional nondiscrimination
standards are needed to prevent such
cost-shifting and abuse.

#### C. Employee Assistance Programs

Employee assistance programs (EAPs)
are typically programs offered by employ-
ers that can provide a wide-ranging set of
benefits to address circumstances that
might otherwise adversely affect employ-
ees' work and health. Benefits may in-
clude short-term substance use disorder or
mental health counseling or referral ser-
vices, as well as financial counseling and
legal services. They are typically available
free of charge to employees and are often
provided through third-party vendors. To
the extent an EAP provides benefits for
medical care, it would generally be con-
sidered group health plan coverage, which
would generally be subject to the HIPAA
and Affordable Care Act market reform
requirements, unless the EAP meets the
criteria for being excepted benefits.

Since enactment of the Affordable
Care Act, various stakeholders have asked
the Departments to treat EAPs as excepted
benefits for reasons analogous to the ar-
guments described above with respect to
vision and dental benefits. Specifically,
some employers represented that compli-
ance with the prohibition on annual limits
could be problematic as such benefits are
typically very limited, and that EAPs gen-
erally are intended to provide benefits in
addition to those provided under other
group health plans sponsored by employ-
ers. Moreover, consumer groups have rep-
resented that EAPs with very limited ben-
efits, which may be the only coverage
offered to employees, may prohibit the
employee from obtaining a premium tax
credit under section 36B of the Code if the
EAP is treated as minimum essential cov-
erage under section 5000A of the Code.
At the same time, the Departments recog-
nize that no universal definition exists for
EAPs, and are concerned that employers
not act to shift primary coverage to a

separate "EAP plan," exempt from the
consumer protection provisions of title
XXVII of the PHS Act, part 7 of ERISA,
and chapter 100 of the Code, including the
mental health parity provisions.32

The Departments issued guidance on
September 13, 2013, which stated the De-
partments' intent to amend the excepted
benefits regulations with respect to
EAPs.33 The guidance also provided tran-
sition relief, stating, "[u]ntil rulemaking is
finalized, through at least 2014, the De-
partments will consider an employee as-
sistance program or EAP to constitute ex-
cepted benefits only if the employee
assistance program or EAP does not pro-
vide significant benefits in the nature of
medical care or treatment. For this pur-
pose, employers may use a reasonable,
good faith interpretation of whether an
employee assistance program or EAP pro-
vides significant benefits in the nature of
medical care or treatment."

These proposed regulations set forth
criteria for an EAP to qualify as excepted
benefits beginning in 2015. Under these
proposed regulations, benefits provided
under EAPs are excepted if four criteria
are met. First, the program cannot provide
significant benefits in the nature of medi-
cal care. The Departments invite com-
ments on how to define "significant." For
example, the Departments request com-
ments as to whether a program that pro-
vides no more than 10 outpatient visits for
mental health or substance use disorder
counseling, an annual wellness checkup,
immunizations, and diabetes counseling,
with no inpatient care benefits, should be
considered to provide significant benefits
in the nature of medical care.34

The second criterion for an EAP to
constitute excepted benefits is that its ben-
efits cannot be coordinated with benefits
under another group health plan. The De-
partments propose three conditions to

31Section 2716 of the PHS Act (as incorporated into ERISA and the Code) generally applies to insured coverage and section 105(h) of the Code and its implementing regulations generally
apply to self-insured coverage.

32The mental health parity provisions are included in PHS Act section 2726, ERISA section 712, and Code section 9812.

33 See IRS Notice 2013-54 (available at http://www.irs.gov/pub/irs-drop/n-13-54.pdf) and DOL Technical Release 2013-03 (available at http://www.dol.gov/ebsa/newsroom/tr13-03.html),
Q&A 9. See also CMS Insurance Standards Bulletin-Application of Affordable Care Act Provisions to Certain Healthcare Arrangements (available at http://www.cms.gov/CCIIO/Resources/
Regulations-and-Guidance/Downloads/cms-hra-notice-9-16-2013.pdf).

34Other examples of EAPs that do not provide significant benefits in the nature of medical care, discussed in IRS Notice 2004-50 Q&A-10 include (1) an EAP with benefits that consist
primarily of free or low-cost confidential short-term counseling (which could address substance abuse, alcoholism, mental health or emotional disorders, financial or legal difficulties, and
dependent care needs ) to identify an employee's problem that may affect job performance and, when appropriate, referrals to an outside organization, facility or program to assist the
employee in resolving the problem; and (2) a wellness program that provides a wide-range of education and fitness services (also including sports and recreation activities, stress management,
and health screenings) designed to improve the overall health of the employees and prevent illness, where any costs charged to the individual for participating in the services are separate
from the individual's coverage under the health plan.

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meet this standard. Participants in the sep-
arate group health plan must not be re-
quired to exhaust benefits under the EAP
(making the EAP a "gatekeeper") before
an individual is eligible for benefits under
the other group health plan. Moreover,
participant eligibility for benefits under
the EAP must not be dependent on partic-
ipation in another group health plan.
Lastly, benefits under the EAP must not
be financed by another group health plan.

The third criterion for an EAP to con-
stitute excepted benefits is that no em-
ployee premiums or contributions be re-
quired to participate in the EAP. The
fourth criterion is that there is no cost
sharing under the EAP.

These criteria are intended to ensure
that employers are able to continue offer-
ing EAPs as supplemental benefits to
other coverage, and to ensure that in cir-
cumstances in which an EAP with limited
benefits is the only coverage, or the only
affordable coverage provided to an em-
ployee, that the coverage does not unrea-
sonably disqualify an employee from oth-
erwise being eligible for the premium tax
credit for enrolling in coverage through an
Exchange. The Departments request com-
ments on whether the criteria proposed are
sufficient to prevent the potential for
abuse, including the evasion of compli-
ance with the mental health parity provi-
sions, and whether different or additional
standards should be included.

#### D. Comment Solicitation, Applicability Date and Reliance

The Departments invite comments on
these proposed regulations generally, and
on the specific issues identified in this
preamble. Until rulemaking is finalized,
through at least 2014, for purposes of en-
forcing the provisions of title XXVII of
the PHS Act, part 7 of ERISA, and chap-
ter 100 of the Code, the Departments will
consider dental and vision benefits, and
EAP benefits, meeting the conditions of
these proposed regulations to qualify as
excepted benefits. To the extent final reg-
ulations or other guidance with respect to
vision or dental benefits or EAPs is more
restrictive on plans and issuers than these
proposed regulations, the final regulations
or other guidance will not be effective
prior to January 1, 2015.

### III. Economic Impact and Paperwork Burden

A. Summary-Department of Labor and
Department of Health and Human
Services

As stated above, these proposed regu-
lations would amend the definition of lim-
ited excepted benefits to: (1) eliminate the
requirement that participants in self-
insured plans pay an additional contribu-
tion for limited-scope vision or dental
benefits to qualify as benefits that are not
an integral part of a plan (and therefore as
excepted benefits); (2) allow plan sponsors
in limited circumstances to offer wrap-
around coverage to individuals who, but for
the unaffordability of the premium, would
receive such benefits through their group
health plan; and (3) set forth the criteria
under which EAPs that do not provide sig-
nificant benefits in the nature of medical
care constitute excepted benefits.

### B. Executive Order 12866- Department of Labor and Department of Health and Human Services

OMB has determined that this regula-
tory action is significant within the mean-
ing of section 3(f)(4) of the Executive
Order, and the Departments accordingly
provide the following assessment of its
potential benefits and costs. The Depart-
ments expect the impact of these proposed
regulations to be limited because they do
not require any action or impose any re-
quirements on employers and plan spon-
sors. The proposed modifications to vi-
sion, dental, and EAP benefits are
primarily clarifications. Additionally, the
Departments expect that the take-up with
respect to limited wraparound coverage
will be limited for several reasons. The
proposed rules are designed so that the
wraparound coverage could not replace
group coverage for employers who drop
coverage or who otherwise do not offer
minimum value coverage. Instead, the
wraparound coverage would only be con-
sidered to be an excepted benefit if it is
used to provide additional coverage to in-
dividuals and families enrolled in non-
grandfathered individual health insurance
coverage and for whom minimum value
coverage under the employer's group
health plan is offered but is unaffordable.

Moreover, the proposed rules aim to pre-
vent plan sponsors from structuring wrap-
around coverage so that low-income
workers receive fewer primary benefits
than high-income workers. Lastly, the De-
partments note that provision of excepted
benefits will not satisfy an applicable
large employer's responsibilities under
section 4980H of the Code.

One objective of the Affordable Care
Act is to allow individuals with compre-
hensive health insurance plans to maintain
their current level of benefits. The Depart-
ments recognize that many plan sponsors
provide generous health benefits to their
workers. Some employers offer EAPs or
other additional benefits to their employ-
ees as part of a comprehensive set of ben-
efits. Others are interested in newly offer-
ing wraparound coverage to employees
who qualify for tax credits in an Exchange
to provide them with coverage compara-
ble to employees who enroll in a group
health plan. These proposed regulations
would clarify the circumstances under
which plan sponsors can provide such
limited wraparound coverage to make
their employees' coverage "whole."

Specifically, these proposed regula-
tions would allow plan sponsors to pro-
vide coverage for limited vision, dental,
wraparound, and EAP benefits consistent
with the qualifications for excepted bene-
fits. These proposed improvements would
help employees by continuing to maintain
their access to health coverage that new
requirements could constrain. The Depart-
ments expect these proposed regulations
to have some costs, but these costs could
be limited because they would not require
any action or impose any requirements on
employers and plan sponsors; take-up
may be low; and the proposed modifica-
tions to vision, dental, and EAP benefits
are primarily clarifications. With respect
to vision and dental benefits, the proposed
regulations would allow self-insured plans
to offer dental and vision benefits to em-
ployees without charging a nominal con-
tribution. With respect to EAPs, the pro-
posed regulations would clarify the extent
to which such benefits constitute excepted
benefits rather than primary coverage.

With respect to wraparound coverage,
the proposed regulations would allow plan
sponsors to offer limited wraparound cov-
erage to employees in certain limited cir-

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cumstances. This proposal is not intended
to replace group coverage for employers
who drop coverage or who do not other-
wise offer it, and offering the wraparound
coverage will not satisfy an applicable
large employer's responsibilities under
section 4980H of the Code. Instead, the
proposal is intended for plan sponsors
whose goal is to provide health benefits to
employees eligible for coverage through
an Exchange that is, in total, comparable
to the benefits offered through the spon-
sor's minimum value group health plan.
As such, the targets of the proposed reg-
ulation are plan sponsors who otherwise
would provide the full range of health
benefits to qualifying enrollees. The wrap-
around coverage may only be offered to
individuals eligible for the primary plan
coverage the plan sponsor offers; and that
primary coverage must provide minimum
value and must be affordable for a major-
ity of employees who are eligible for the
primary plan coverage. Plan designs will
be limited by nondiscrimination rules
aimed at preventing plan sponsors from
discriminating in favor of highly compen-
sated employees or offering different ben-
efits for workers along other dimensions
such as health status (i.e., discriminating
against those with high medical costs).

The proposal provides additional flex-
ibility for sponsors and does not impose
additional costs on sponsors. The Federal
budget impact of the proposal also de-
pends on assumptions about the choices
made by employers and workers. As with
other group health coverage, employer
contributions to the limited wraparound
coverage would be excluded from em-
ployee income for tax purposes. The bud-
get implications of adding limited wrap-
around coverage as a form of excepted
benefits depend on the number of employ-
ers that elect this option and the number of
employees that in turn receive it. As pre-
viously described, this proposal targets a
narrow group of plan sponsors: those that
offer minimum value coverage that is af-
fordable for a majority of employees. The
Departments seek input on this standard,
including whether the majority level is an
appropriate level (or whether the primary
plan should provide coverage that is af-
fordable for a larger or smaller fraction of
employees), recognizing the goal of pre-
venting plan sponsors from shifting em-

ployees from the primary plan to the in-
dividual market with limited wraparound
coverage, and on the cost implications of
different definitions. The cost of this pro-
posal is difficult to quantify, as it is un-
clear how many plan sponsors will be
eligible to offer and how many employees
will elect the wraparound coverage. It is
important to note that the cost of the pro-
posed limited wraparound coverage can
be reduced by limiting its availability.
This could be accomplished by modifying
the "majority" standard so that a greater
proportion of employees would have to be
offered a primary plan that is affordable.
The majority level was proposed to help
minimize the implications for the primary
plan's risk pool by preventing a large
number of low-wage workers from leav-
ing the primary plan for Exchange cover-
age. The Departments invite input on this
level, and on other standards that would
achieve these goals.

Another factor in assessing the propos-
al's cost is that the decision to offer the
wraparound coverage is optional. There is
greater administrative complexity associ-
ated with the wraparound coverage than
primary coverage and, given a choice,
some plan sponsors may choose to in-
crease the affordability of their primary
coverage rather than offer limited wrap-
around coverage. Some plan sponsors
may not have that choice: the employers
may not be in a financial position to make
their primary health plans affordable, let
alone contribute to wraparound coverage.
Employers may also continue to allow
employees to simply obtain Exchange
coverage with no additional wraparound
benefit, and these employers would con-
tinue to pay any shared responsibility pay-
ments as applicable, resulting in no addi-
tional Federal costs.

The Departments seek comment on the
effects of the proposal. Specifically, the
Departments request detailed data that
would inform the following questions:
How many employers offer coverage that
provides minimum value and is affordable
for a majority of the employees who are
eligible for coverage? What is the total
number of individuals who are eligible for
primary plan coverage that provides min-
imum value and is affordable for a major-
ity of eligible employees, but would not
find it affordable? To what extent would

this proposed rule cause employers to
drop health insurance coverage or avoid
newly offering it, and what is the dollar
value associated with such dropped cov-
erage? To what extent would wrap-around
coverage be offered more widely as a re-
sult of this rule, and what is the average
dollar value associated with such cover-
age? To what extent would premiums for
relatively generous health coverage
change in the presence and in the absence
of this rule?

C. Regulatory Flexibility Act-
Department of Labor and Department of
Health and Human Services

The Regulatory Flexibility Act (5
U.S.C. 601 et seq.) (RFA) imposes certain
requirements with respect to Federal rules
that are subject to the notice and comment
requirements of section 553(b) of the Ad-
ministrative Procedure Act (5 U.S.C. 551
et seq.) and that are likely to have a sig-
nificant economic impact on a substantial
number of small entities. Unless an
agency certifies that a proposed rule is not
likely to have a significant economic im-
pact on a substantial number of small en-
tities, section 603 of RFA requires that the
agency present an initial regulatory flexi-
bility analysis at the time of the publica-
tion of the notice of proposed rulemaking
describing the impact of the rule on small
entities and seeking public comment on
such impact. Small entities include small
businesses, organizations and governmen-
tal jurisdictions.

For purposes of the RFA, the Depart-
ments continue to consider a small entity to
be an employee benefit plan with fewer than
100 participants. The basis for this definition
is found in section 104(a)(2) of the act,
which permits the Secretary of Labor to
prescribe simplified annual reports for pen-
sion plans that cover fewer than 100 partic-
ipants. Pursuant to the authority of section
104(a)(3), the Department of Labor has pre-
viously issued at 29 CFR 2520.104-20,
2520.104-21, 2520.104-41, 2520.104-46
and 2520.104b-10 certain simplified re-
porting provisions and limited exemptions
from reporting and disclosure require-
ments for small plans, including unfunded
or insured welfare plans covering fewer
than 100 participants and satisfying cer-
tain other requirements.

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Further, while some large employers
may have small plans, in general small
employers maintain most small plans.
Thus, the Departments believe that assess-
ing the impact of these proposed rules on
small plans is an appropriate substitute for
evaluating the effect on small entities. The
definition of small entity considered ap-
propriate for this purpose differs, how-
ever, from a definition of small business
that is based on size standards promul-
gated by the Small Business Administra-
tion (13 CFR 121.201) pursuant to the
Small Business Act (15 U.S.C. 631 et
seq.). The Departments therefore re-
quest comments on the appropriateness
of the size standard used in evaluating
the impact of this proposed rule on small
entities.

Because the proposed rules would
impose no additional costs on employers
or plans, the Departments believe that it
would not have a significant economic
impact on a substantial number of small
entities. Accordingly, pursuant to sec-
tion 605(b) of the RFA, the Departments
hereby certify that the proposed rules, if
promulgated, would not have a signifi-
cant economic impact on a substantial
number of small entities.

### D. Special Analyses-Department of the Treasury

For purposes of the Department of the
Treasury it has been determined that this
notice of proposed rulemaking is not a
significant regulatory action as defined in
Executive Order 12866, as supplemented
by Executive Order 13563. Therefore, a
regulatory assessment is not required. It
has also been determined that section
553(b) of the Administrative Procedure
Act (5 U.S.C. chapter 5) does not apply to
these proposed regulations, and, because
these proposed regulations do not impose
a collection of information on small enti-
ties, a Regulatory Flexibility Analysis un-
der the Regulatory Flexibility Act (5
U.S.C. chapter 6) is not required. Pursuant
to section 7805(f) of the Code, this notice
of proposed rulemaking has been submit-
ted to the Small Business Administration
for comment on its impact on small busi-
ness.

E. Unfunded Mandates Reform Act

For purposes of the Unfunded Man-
dates Reform Act of 1995 (2 U.S.C. 1501
et seq.), as well as Executive Order 12875,
these proposed rules do not include any
Federal mandate that may result in expen-
ditures by State, local, or tribal govern-
ments, or the private sector, which may
impose an annual burden of $100 million
adjusted for inflation since 1995.

F. Federalism-Department of Labor
and Department of Health and Human
Services

Executive Order 13132 outlines funda-
mental principles of federalism. It requires
adherence to specific criteria by Federal
agencies in formulating and implementing
policies that have "substantial direct ef-
fects" on the States, the relationship be-
tween the national government and States,
or on the distribution of power and re-
sponsibilities among the various levels of
government. Federal agencies promulgat-
ing regulations that have these federalism
implications must consult with State and
local officials, and describe the extent of
their consultation and the nature of the
concerns of State and local officials in the
preamble to the final regulation.

In the Departments' view, the proposed
regulations, by clarifying policy regarding
certain excepted benefits options that can
be designed by employers to support their
employees, would provide more certainty
to employers and others in the regulated
community as well as States and political
subdivisions regarding the treatment of
such arrangements under ERISA. Accord-
ingly, the Departments will affirmatively
engage in outreach with officials of State
and political subdivisions regarding the
proposed rules and seek their input on the
proposed rules and any federalism impli-
cations that they believe may be presented
by it.

### G. Congressional Review Act

These proposed regulations are subject
to the Congressional Review Act provi-
sions of the Small Business Regulatory
Enforcement Fairness Act of 1996 (5
U.S.C. 801 et seq.), and, if finalized, will

be transmitted to the Congress and to the
Comptroller General for review in accor-
dance with such provisions.

### IV. Statutory Authority

The Department of the Treasury regu-
lations are proposed to be adopted pursu-
ant to the authority contained in sections
7805 and 9833 of the Code.

The Department of Labor regulations
are proposed to be adopted pursuant to the
authority contained in 29 U.S.C. 1027,
1059, 1135, 1161-1168, 1169, 1181-
1183, 1181 note, 1185, 1185a, 1185b,
1191, 1191a, 1191b, and 1191c; sec.
101(g), Public Law 104-191, 110 Stat.
1936; sec. 401(b), Public Law 105-200,
112 Stat. 645 (42 U.S.C. 651 note); sec.
512(d), Public Law 110-343, 122 Stat.
3765; Public Law 110-460, 122 Stat.
5123; Secretary of Labor's Order 1-2011,
77 FR 1088 (January 9, 2012).

The Department of Health and Human
Services regulations are proposed to be
adopted pursuant to the authority con-
tained in sections 2701 through 2763,
2791, and 2792 of the PHS Act (42 U.S.C.
300gg through 300gg-63, 300gg-91, and
300gg-92), as amended.

* * * * *

John Dalrymple,
Deputy Commissioner for
Services and Enforcement.
Internal Revenue Service.

Signed this 11th day of December, 2013.

Phyllis C. Borzi,
Assistant Secretary
Employee Benefits Security
Administration
Department of Labor

CMS-9946-P
Dated: November 22, 2013

Marilyn Tavenner,
Administrator,
Centers for Medicare &
Medicaid Services.

Dated: December 3, 2013

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Kathleen Sebelius,
Secretary,
Department of Health and
Human Services.

## DEPARTMENT OF THE TREASURY

### Internal Revenue Service

Accordingly, 26 CFR Part 54 is pro-
posed to be amended as follows:

#### PART 54 - PENSION EXCISE TAXES

Paragraph 1. The authority citation for
part 54 continues to read, in part, as fol-
lows:

Authority: 26 U.S.C. 7805.

Section 54.9831-1 also issued under
26 U.S.C. 9833; * * *

Paragraph 2. Section 54.9831-1 is
amended by revising paragraphs (c)(3)(i)
and (c)(3)(ii), and adding paragraphs
(c)(3)(vi) and (c)(3)(vii), to read as fol-
lows:

### § 54.9831-1 Special rules relating to group health plans.

* * * * *

(c) * * *

(3) * * *

(i) In general. Limited-scope dental
benefits, limited-scope vision benefits, or
long-term care benefits are excepted if
they are provided under a separate policy,
certificate, or contract of insurance, or are
otherwise not an integral part of a group
health plan as described in paragraph
(c)(3)(ii) of this section. In addition, ben-
efits provided under a health flexible
spending arrangement are excepted bene-
fits if they satisfy the requirements of
paragraph (c)(3)(v) of this section. Further-
more, benefits that wraparound individual
health insurance coverage are excepted ben-
efits if they satisfy the requirements of para-
graph (c)(3)(vi) of this section, and benefits
provided under an employee assistance pro-
gram are excepted benefits if they satisfy the
requirements of paragraph (c)(3)(vii) of this
section.

(ii) Not an integral part of a group
health plan. For purposes of this para-
graph (c)(3), benefits are not an integral
part of a group health plan (whether the
benefits are provided through the same
plan or a separate plan) only if partici-

pants have the right to elect not to receive
coverage for the benefits.

* * * * *

(vi) Limited wraparound coverage.
Limited benefits that wraparound benefits
provided through individual health insur-
ance coverage are excepted benefits if all
of the following requirements are satisfied

–

(A) Wraps around certain individual
health insurance coverage. The individual
health insurance coverage is not a grand-
fathered health plan (as described in sec-
tion 1251 of the Affordable Care Act) and
does not consist solely of excepted bene-
fits (as defined in paragraph (c) of this
section).

(B) Covers benefits or providers not
covered by individual health insurance
coverage. The wraparound coverage is
specifically designed to wrap around the
individual health insurance coverage de-
scribed in paragraph (c)(3)(vi)(A) of this
section, as follows:

(1) The wraparound coverage must
provide coverage of benefits that are not
essential health benefits, or reimburse the
cost of health care providers that are con-
sidered out-of-network under the individ-
ual health insurance coverage, or both.
The wraparound coverage may also pro-
vide benefits for participants' otherwise
applicable cost sharing under the individ-
ual health insurance policy.

(2) The wraparound coverage must not
provide benefits only under a coordination-
of-benefits provision.

(C) Otherwise not an integral part of
the plan. The plan sponsor with respect to
the wraparound coverage must sponsor
another group health plan meeting mini-
mum value (as defined under section
36B(c)(2)(C)(ii)) and that is affordable for
a majority of the employees eligible for
that group health plan ("primary plan").
Only individuals eligible for this primary
plan may be eligible for the wraparound
coverage.

(D) Limited in amount. The total cost
of coverage under the wraparound cover-
age must not exceed 15 percent of the cost
of coverage under the primary plan (as
described in paragraph (c)(3)(vi)(C) of
this section). For this purpose, the cost of
coverage includes both employer and em-
ployee contributions towards coverage
and is determined in the same manner as

the applicable premium is calculated un-
der a COBRA continuation provision.

(E) Nondiscrimination. The following
conditions must be satisfied:

(1) The wraparound coverage must not
differentiate among individuals in eligibil-
ity, benefits, or premiums based on any
health factor of an individual (or any de-
pendent of the individual), consistent with
the requirements of section 2705 of the
PHS Act (as incorporated into section
9815) and § 54.9802-1.

(2) The wraparound coverage must not
impose any preexisting condition exclu-
sion, consistent with the requirements of
section 2704 of the PHS Act (as incorpo-
rated into section 9815).

(3) To the extent the primary coverage
is insured, the primary coverage must not
be discriminatory under section 2716 the
PHS Act (as incorporated into section
9815). To the extent the primary coverage
is self-insured, the primary coverage must
not be discriminatory under section
105(h) and § 1.105-11.

(4) To the extent the wraparound cov-
erage is insured, the wraparound coverage
must not be discriminatory under section
2716 the PHS Act (as incorporated into
section 9815) and. To the extent the wrap-
around coverage is self-insured, the wrap-
around coverage must not be discrimina-
tory under section 105(h) and § 1.105-11.

(vii) Employee assistance programs.
Benefits provided under employee assis-
tance programs are excepted if they sat-
isfy all of the following requirements -

(A) The program does not provide sig-
nificant benefits in the nature of medical
care.

(B) The benefits under the employee
assistance program cannot be coordinated
with benefits under another group health
plan, as follows:

(1) Participants in the other group
health plan must not be required to ex-
haust benefits under the employee assis-
tance program (making the employee as-
sistance program a gatekeeper) before an
individual is eligible for benefits under the
other group health plan;

(2) Participant eligibility for benefits
under the employee assistance program
must not be dependent on participation in
another group health plan; and

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(3) Benefits under the employee assis-
tance program must not be financed by
another group health plan.

(C) No employee premiums or contri-
butions may be required as a condition of
participation in the employee assistance
program.

(D) There is no cost sharing under the
employee assistance program.

* * * * *

(Filed by the Office of the Federal Register on December 20,
2013, 11:15 a.m., and published in the issue of the Federal
Register for December 24, 2013, 78 F.R. 77632)

## Update on FATCA Financial Institution Registration

### Announcement 2014-1

As anticipated in Notice 2013-43,
2013-31 I.R.B. 113, the IRS FATCA reg-
istration website was made accessible to
financial institutions (FIs) on August 19,
2013, in order for FIs to begin the process
of creating accounts and entering registra-
tion information. All information entered
since August 19, 2013, has been automat-
ically saved in the registration system and
associated with the FI's FATCA account.
With the exception of December 21 and
December 31, 2013 (GMT -5), when the
registration website will undergo end-of-
year processing, FIs will continue to have
access to the registration website to create
accounts or access existing accounts to
modify or add registration information.

Notice 2013-43 notified FIs that any
information they entered in the registra-
tion system before the formal opening of
the IRS FATCA registration website at
the beginning of January 2014, even if
submitted as final, would not be regarded
as a final submission. Consistent with the
Notice, all registrations prior to January
2014, including registrations submitted as
final before December 31, 2013 (GMT
-5), will be treated as initiated but unsub-
mitted. Thus, on or after January 1, 2014
(GMT-5), every registering FI must re-
visit its account, make edits to its infor-
mation if necessary, sign its FFI agree-
ment if registering as a participating FFI,
and submit its registration information as
final.

Any FI submitting its registration in-
formation on or after January 1, 2014
(GMT-5) may subsequently choose to re-
voke its status by revisiting its account
and deleting its registration (if its GIIN
has not yet been issued) or cancelling its
registration (if its GIIN has already been
issued).

The IRS and Treasury anticipate that
the final FFI agreement will be published
prior to January 1, 2014. Final qualified
intermediary (QI), withholding foreign
partnership (WP), and withholding for-
eign trust (WT) agreements will be pub-
lished in early 2014. Any FI seeking to
renew its status as a QI, WP, or WT
should do so during the registration pro-
cess (i.e., by answering Questions 6, 9c,
13, 14, and 15). Any QI, WP, or WT that
does so prior to the finalization of the QI,

WP, and WT agreements will be treated as
having accepted the revised terms of the
applicable agreement, effective on June
30, 2014, for QIs, WPs, and WTs that
receive a GIIN prior to July 1, 2014 (GMT
-5). A QI, WP, or WT may terminate its
status at any time by delivery of a notice
of termination in accordance with the
terms of the applicable agreement.

All other dates relevant to registration
and publication of the IRS FFI List as
described in Notice 2013-43 remain un-
changed. Notably, the IRS will electroni-
cally post the first IRS FFI List by June 2,
2014 (GMT-5), and any FI seeking to be
included on the June 2014 IRS FFI List
should finalize its registration by April 25,
2014 (GMT-5). Additionally, as previ-
ously announced, verification of a GIIN is
not required for payments made prior to
January 1, 2015, with respect to any payee
that is a reporting Model 1 FI. Thus, while
reporting Model 1 FIs will be able to
register and obtain GIINs on or after Jan-
uary 1, 2014, they will not need to register
or obtain GIINs until on or about Decem-
ber 22, 2014, to ensure inclusion on the
IRS FFI list by January 1, 2015.

## DRAFTING INFORMATION

The principal author of this announce-
ment is Kamela Nelan of the Office of
Associate Chief Counsel (International).
For further information regarding this an-
nouncement, contact Ms. Nelan at 202-
317-6942 (not a toll-free call).

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## Definition of Terms

Amplified describes a situation where no
change is being made in a prior published
position, but the prior position is being
extended to apply to a variation of the fact
situation set forth therein. Thus, if an ear-
lier ruling held that a principle applied to
A, and the new ruling holds that the same
principle also applies to B, the earlier rul-
ing is amplified. (Compare with modified,
below).

Clarified is used in those instances
where the language in a prior ruling is
being made clear because the language
has caused, or may cause, some confu-
sion. It is not used where a position in a
prior ruling is being changed.

Distinguished describes a situation
where a ruling mentions a previously pub-
lished ruling and points out an essential
difference between them.

Modified is used where the substance
of a previously published position is being
changed. Thus, if a prior ruling held that a
principle applied to A but not to B, and the
new ruling holds that it applies to both A
and B, the prior ruling is modified because
it corrects a published position. (Compare
with amplified and clarified, above).

Obsoleted describes a previously pub-
lished ruling that is not considered deter-

minative with respect to future transac-
tions. This term is most commonly used in
a ruling that lists previously published rul-
ings that are obsoleted because of changes
in laws or regulations. A ruling may also
be obsoleted because the substance has
been included in regulations subsequently
adopted.

Revoked describes situations where the
position in the previously published ruling
is not correct and the correct position is
being stated in a new ruling.

Superseded describes a situation where
the new ruling does nothing more than
restate the substance and situation of a
previously published ruling (or rulings).
Thus, the term is used to republish under
the 1986 Code and regulations the same
position published under the 1939 Code
and regulations. The term is also used
when it is desired to republish in a single
ruling a series of situations, names, etc.,
that were previously published over a pe-
riod of time in separate rulings. If the new
ruling does more than restate the sub-
stance of a prior ruling, a combination of
terms is used. For example, modified and
superseded describes a situation where the
substance of a previously published ruling
is being changed in part and is continued

without change in part and it is desired to
restate the valid portion of the previously
published ruling in a new ruling that is
self contained. In this case, the previously
published ruling is first modified and then,
as modified, is superseded.

Supplemented is used in situations in
which a list, such as a list of the names of
countries, is published in a ruling and that
list is expanded by adding further names
in subsequent rulings. After the original
ruling has been supplemented several
times, a new ruling may be published that
includes the list in the original ruling and
the additions, and supersedes all prior rul-
ings in the series.

Suspended is used in rare situations to
show that the previous published rulings
will not be applied pending some future
action such as the issuance of new or
amended regulations, the outcome of
cases in litigation, or the outcome of a
Service study.

Revenue rulings and revenue proce-
dures (hereinafter referred to as “rul-
ings") that have an effect on previous
rulings use the following defined terms to
describe the effect:

## Abbreviations

The following abbreviations in current
use and formerly used will appear in ma-
terial published in the Bulletin.

A-Individual.

Acq .- Acquiescence.

B-Individual.

BE-Beneficiary.

F.R .- Federal Register.

FUTA-Federal Unemployment Tax Act.

FX-Foreign corporation.

G.C.M .- Chief Counsel's Memorandum.

GE-Grantee.

GP-General Partner.

GR-Grantor.

COOP-Cooperative.

IC-Insurance Company.

Ct.D .- Court Decision.

I.R.B .- Internal Revenue Bulletin.

CY-County.

LE-Lessee.

TT-Trustee.

D Decedent.

LP-Limited Partner.

LR-Lessor.

X-Corporation.

DE-Donee.

M-Minor.

Nonacq .- Nonacquiescence.

O Organization.

P-Parent Corporation.

PHC-Personal Holding Company.

PO Possession of the U.S.

PR-Partner.

PRS Partnership.

PTE-Prohibited Transaction Exemption.
Pub. L .- Public Law.
REIT-Real Estate Investment Trust.

Rev. Proc .- Revenue Procedure.

Rev. Rul .- Revenue Ruling.

S Subsidiary.

S.P.R .- Statement of Procedural Rules.

Stat .- Statutes at Large.

BK-Bank.

B.T.A .- Board of Tax Appeals.

C-Individual.

C.B .- Cumulative Bulletin.

CFR-Code of Federal Regulations.

CI-City.

T.I.R .- Technical Information Release.

TP-Taxpayer.
TR-Trust.

U.S.C .- United States Code.

DC-Dummy Corporation.

Del. Order-Delegation Order.

DISC-Domestic International Sales Corporation.

DR-Donor.

E-Estate.

EE-Employee.

E.O .- Executive Order.

ER-Employer.

ERISA-Employee Retirement Income Security Act.
EX-Executor.

F-Fiduciary.

FC-Foreign Country.

FICA-Federal Insurance Contributions Act.

FISC-Foreign International Sales Company.

FPH-Foreign Personal Holding Company.

T-Target Corporation.

T.C .- Tax Court.

T.D. - Treasury Decision.

TFE-Transferee.

TFR-Transferor.

Y-Corporation.

Z-Corporation.

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### Numerical Finding List1

Bulletins 2014-1 through 2014-2

Announcements:

2014-1, 2014-2 I.R.B. 393

Notices:

2014-1, 2014-2 I.R.B. 270
2014-4, 2014-2 I.R.B. 274
2014-5, 2014-2 I.R.B. 276
2014-6, 2014-2 I.R.B. 279

Proposed Regulations:

REG-136984-12, 2014-2 I.R.B. 378
REG-143172-13, 2014-2 I.R.B. 383
REG-159420-04, 2014-2 I.R.B. 374

### Revenue Procedures:

2014-1, 2014-1 I.R.B. 1
2014-2, 2014-1 I.R.B. 90
2014-3, 2014-1 I.R.B. 111
2014-4, 2014-1 I.R.B. 125

2014-5, 2014-1 I.R.B. 169
2014-6, 2014-1 I.R.B. 198
2014-7, 2014-1 I.R.B. 238

2014-8, 2014-1 I.R.B. 242

2014-9, 2014-2 I.R.B. 281

2014-10, 2014-2 I.R.B. 293
2014-14, 2014-2 I.R.B. 295

### Revenue Rulings:

2014-1, 2014-2 I.R.B. 263
2014-2, 2014-2 I.R.B. 255
2014-3, 2014-2 I.R.B. 259

Treasury Decisions:

9649, 2014-2 I.R.B. 265

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#### Finding List of Current Actions on Previously Published Items1

Revenue Procedures-Continued:

2013-10

Bulletins 2014-1 through 2014-2

Superseded by Rev. Proc. 2014-10, 2014-2 I.R.B. 293

Notices:

2013-32

Superseded in part by

2006-109

Rev. Proc. 2014-1, 2014-1 I.R.B. 1, and

Modified by

Rev. Proc. 2014-3, 2014-1 I.R.B. 111

Notice 2014-4, 2014-2 I.R.B. 274

2013-17
Amplified by
Notice 2014-1, 2014-2 I.R.B. 270

##### Revenue Procedures:

2003-49
Modified and superseded by
Rev. Proc. 2014-14, 2014-2 I.R.B. 295

2011-49
Modified by
Rev. Proc. 2014-6, 2014-1 I.R.B. 198

2013-1
Superseded by
Rev. Proc. 2014-1, 2014-1 I.R.B. 1

2013-2
Superseded by
Rev. Proc. 2014-2, 2014-1 I.R.B. 90

2013-3
Superseded by
Rev. Proc. 2014-3, 2014-1 I.R.B. 111

2013-4
Superseded by
Rev. Proc. 2014-4, 2014-1 I.R.B. 125
2013-5
Superseded by
Rev. Proc. 2014-5, 2014-1 I.R.B. 169

2013-6
Superseded by
Rev. Proc. 2014-6, 2014-1 I.R.B. 198

2013-7
Superseded by
Rev. Proc. 2014-7, 2014-1 I.R.B. 238

2013-8
Superseded by
Rev. Proc. 2014-8, 2014-1 I.R.B. 242

2013-9
Superseded by
Rev. Proc. 2014-9, 2014-2 I.R.B. 281

"A cumulative list of current actions on previously published items in Internal Revenue Bulletins 2013-27 through 2013-52 is in Internal Revenue Bulletin 2013-52, dated December 23,
2013.

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Official Business
Penalty for Private Use, $300

# INTERNAL REVENUE BULLETIN

The Introduction at the beginning of this issue describes the purpose and content of this publication. The weekly Internal Revenue
Bulletins are available at www.irs.gov/irb/.

# CUMULATIVE BULLETINS

The contents of the weekly Bulletins were consolidated semiannually into permanent, indexed, Cumulative Bulletins through the
2008-2 edition.

# INTERNAL REVENUE BULLETINS ON CD-ROM

Internal Revenue Bulletins are available annually as part of Publication 1796 (Tax Products CD-ROM). The CD-ROM can be
purchased from National Technical Information Service (NTIS) on the Internet at www.irs.gov/cdorders (discount for online orders)
or by calling 1-877-233-6767. The first release is available in mid-December and the final release is available in late January.

# We Welcome Comments About the Internal Revenue Bulletin

If you have comments concerning the format or production of the Internal Revenue Bulletin or suggestions for improving it, we
would be pleased to hear from you. You can email us your suggestions or comments through the IRS Internet Home Page
(www.irs.gov) or write to the IRS Bulletin Unit, SE:W:CAR:MP:P:SPA, Washington, DC 20224.