Internal Revenue Service (IRS), Treasury.
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.
This correction is effective June 15, 2004.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Cathy Vohs at (202) 622-6090 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
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.Start List of Subjects
List of Subjects in 26 CFR Part 1End List of Subjects
Correction of PublicationStart Amendment Part
Accordingly,End Amendment Part Start Part
PART 1—INCOME TAXESEnd Part Start Amendment Part
End Amendment Part
1. Section 1.401(a)(9)-6(c)(3) of A-2, in theEnd Amendment Part Start Amendment Part
2. Section 1.401(a)(9)-6(c)(3) of A-2, in theEnd Amendment Part Start Amendment Part
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.End Amendment Part Start Amendment Part
4. Section 1.401(a)(9)-6(d)End Amendment Part Start Amendment Part
5. Section 1.401(a)(9)-6(d)End Amendment Part Start Amendment Part
6. Section 1.401(a)(9)-6(f)End Amendment Part Start Signature
Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedures and Administration).
[FR Doc. 04-25963 Filed 11-22-04; 8:45 am]
BILLING CODE 4830-01-P