Internal Revenue Service (IRS), Treasury.
This document contains corrections to (TD 9176), which were published in the Federal Register on Tuesday, January 25, 2005 (70 FR 3475). These final regulations would modify the circumstances under which certain forms of distribution previously available are permitted to be eliminated from qualified defined contribution plans.
This correction is effective January 25, 2005.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Vernon S. Carter at (202) 622-6060 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulations (TD 9176) that are the subject of these corrections are under section 411(d)(6) of the Internal Revenue Code.
Need for Correction
As published, TD 9176 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 1
- Income taxes
- Reporting and recordkeeping requirements
Correction of PublicationStart Amendment Part
Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments:End Amendment Part Start Part
PART 1—INCOME TAXESEnd Part Start Amendment Part
Paragraph 1. The authority citation for part 1 continues to read in part as follows:End Amendment Part
Section 1.411(d)-4, A-2, paragraph (e)(3), Example (i) and (ii), in each location the year “2004” is removed, and the year “2005” is added in its place.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. 05-4502 Filed 3-7-05; 8:45 am]
BILLING CODE 4830-01-P