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Required Distributions From Retirement Plans; Correction

Document Details

Information about this document as published in the Federal Register.

Published Document

This document has been published in the Federal Register. Use the PDF linked in the document sidebar for the official electronic format.

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AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Correcting amendment.

SUMMARY:

This document contains corrections to final regulations (TD 9130) which were published in the Federal Register on Tuesday, June 15, 2004 (69 FR 33288). These final regulations relate to the required minimum distributions under section 401(a)(9) for defined benefit plans and annuity contracts providing benefits under qualified plans, individual retirement plans, and section 403(b) contracts.

DATES:

This correction is effective June 15, 2004.

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FOR FURTHER INFORMATION CONTACT:

Cathy Vohs at (202) 622-6090 (not a toll-free number).

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SUPPLEMENTARY INFORMATION:

Background

The final regulations (TD 9130) that are the subject of these corrections are under sections 401 and 403 of the Internal Revenue Code.

Need for Correction

As published, TD 9130 contains errors that may prove to be misleading and are in need of clarification.

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List of Subjects in 26 CFR Part 1

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Correction of Publication

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Accordingly,

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PART 1—INCOME TAXES

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

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[Corrected]
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1. Section 1.401(a)(9)-6(c)(3) of A-2, in the

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2. Section 1.401(a)(9)-6(c)(3) of A-2, in the

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3. Section 1.401(a)(9)-6(c)(2) of A-12 is amended by removing “A-14” and adding “A-12” in its place.

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4. Section 1.401(a)(9)-6(d)

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5. Section 1.401(a)(9)-6(d)

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6. Section 1.401(a)(9)-6(f)

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Cynthia E. Grigsby,

Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedures and Administration).

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[FR Doc. 04-25963 Filed 11-22-04; 8:45 am]

BILLING CODE 4830-01-P