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Proposed Rule

Application of Section 409A to Nonqualified Deferred Compensation 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:

Correction to notice of proposed rulemaking.

SUMMARY:

This document corrects a notice of proposed rulemaking that was published in the Federal Register on Tuesday, October 4, 2005 (70 FR 57930), regarding the application of section 409A to nonqualified deferred compensation plans. The regulations affect service providers receiving amounts of deferred compensation, and the service recipients for whom the service providers provide services.

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FOR FURTHER INFORMATION CONTACT:

Stephen Tackney, (202) 927-9639 (not a toll-free number).

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SUPPLEMENTARY INFORMATION:

Background

The notice of proposed rulemaking (REG-158080-04) that is the subject of this correction is under section 409A of the Internal Revenue Code.

Need for Correction

As published, REG-158080-04 contains an error that may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of the notice of proposed rulemaking (REG-158080-04) that was the subject of FR Doc. 05-19379, is corrected as follows:

On page 57930, column 1, in the preamble, under the paragraph heading FOR FURTHER INFORMATION CONTACT: lines 4 thru 8, the language “concerning submissions of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Richard A. Hurst at (202) 622-7116 (not toll-free numbers).” is corrected to read “concerning submission of comments, the hearing, and/or to be placed on the building access list to attend the hearing, Richard A. Hurst at (202) 622-7180 (not toll-free numbers).”.

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Guy R. Traynor,

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

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[FR Doc. 06-395 Filed 1-12-06; 8:45 am]

BILLING CODE 4830-01-U