Internal Revenue Service (IRS), Treasury.
This document contains corrections to final regulations that were published in the Federal Register on Friday, March 24, 2006 (71 FR 14798) concerning content requirements applicable to explanations of qualified joint and survivor annuities and qualified preretirement survivor annuities payable under certain retirement plans.
This correction is effective March 24, 2006.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Bruce Perlin or Linda Marshall at (202) 622-6090 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulations (TD 9256) that are the subject of this correction are under section 417 of the Internal Revenue Code.
Need for Correction
As published, (TD 9256) 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
1. The authority for part 1 continues to read in part as follows:End Amendment Part
2. Section 1.417(a)(3)-1(c)(5)(ii)(B) is amended by removing the language “Similarly, a participant is entitled” and adding the language “Similarly, if a participant is entitled”.End Amendment Part Start Signature
Guy R. Traynor,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 06-4270 Filed 5-5-06; 8:45 am]
BILLING CODE 4830-01-P