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Minimum Cost Requirement Permitting the Transfer of Excess Assets of a Defined Benefit Pension Plan to a Retiree Health Account; Correction

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Information about this document as published in the Federal Register.

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Internal Revenue Service (IRS), Treasury.


Correction to final regulations.


This document contains corrections to final regulations that were published in the Federal Register on Tuesday, June 19, 2001 (66 FR 32897) relating to the minimum cost requirement under section 420, which permits the transfer of excess assets of a defined benefit pension plan to a retiree health account.


This correction is effective June 19, 2001.

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Janet A. Laufer or Vernon S. Carter, (202) 622-6060 (not a toll-free number).

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The final regulations that are the subject of these corrections are under section 420 of the Internal Revenue Code.

Need for Correction

As published, the final regulations contain errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the publication of the final regulations (TD 8948), that were the subject of FR Doc. 01-15255, is corrected as follows:

1. On page 32900, column 1, amendatory instruction Paragraph 1., lines 2 and 3, the language “for part 1 continues to read in part as follows:” is corrected to read “for part 1 is amended by adding a new entry in numerical order to read in part as follows:”.

2. On page 32900, column 1, the authority citation is corrected to read as follows:

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Authority: 26 U.S.C. 7805 * * *

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§ 1.420-1 also issued under 26 U.S.C. 420(c)(3)(E).

LaNita Van Dyke,

Acting, Chief, Regulations Unit, Associate Chief Counsel (Income Tax and Accounting).

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[FR Doc. 01-19787 Filed 8-6-01; 8:45 am]