Delta Air Lines plans to base a new subsidiary in Minneapolis that would take over all customer service duties for Delta Connection unit Comair and Northwest Airlink carriers Mesaba and Compass Airlines by this year’s third quarter, according to an internal memo sent to employees. Called Regional Handling Services (RHS), the new unit will employ ticket and gate agents and baggage handling personnel in some 100 airports and perform “oversight” at 170 airports where other independently owned Delta Connection and Northwest Airlink carriers operate. All told, the move will involve 1,400 employees at the three regionals, although Delta hopes to effect any needed job cuts completely through attrition and voluntary retirement.