Comment on FR Doc # 2012-15072

The Air Line Pilots Association, International (ALPA) is the largest airline pilot union in the world and represents more than 52,000 pilots at 36 U.S. and Canadian airlines. ALPA appreciates the opportunity to comment on Internal Revenue Service proposed regulations, published in the Federal Register on June 21, 2012, that would allow for an amendment eliminating a prohibited payment option under a single-employer defined benefit plan of a plan sponsor in bankruptcy. Our comments are contained in the attached file.