Internal Revenue Service (IRS), Treasury.
Correction to final regulations.Start Printed Page 55109
This document contains a correction to final regulations that were published in the Federal Register on August 9, 2006 (71 FR 45379) that provide guidance on certain issues under section 411(d)(6) of the Internal Revenue Code (Code), including the interaction between the anti-cutback rules of section 411(d)(6) and the nonforfeitability requirements of section 411(a).
This correction is effective August 9, 2006.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Pamela R. Kinard, at (202) 622-6060 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulations that are the subject of this correction are under section 411(d)(6) of the Code.
Need for Correction
As published, the final regulations (TD 9280), contain an error that may prove to be misleading and are in need of clarification.
Correction of Publication
Accordingly, the publication of the final regulations (TD 9280), which were the subject of FR Doc. E6-12885, is corrected as follows:
On page 45381, column 1, in the preamble, the last paragraph, line 8, the language “retained, subject to a certain” is corrected to read “retained, subject to certain”.Start Signature
Senior Federal Liaison Officer, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 06-7864 Filed 9-20-06; 8:45 am]
BILLING CODE 4830-01-P