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Limitations on Benefits and Contributions Under Qualified 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.

Start Preamble

AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Correction to final regulations.

SUMMARY:

This document contains a correction to final regulations (TD 9319) that were published in the Federal Register on Thursday, April 5, 2007 (72 FR 16878) regarding the limitations of section 415, including updates to the regulations for numerous statutory changes since comprehensive final Start Printed Page 28855regulations were last published under section 415.

DATES:

This correction is effective May 23, 2007.

Start Further Info

FOR FURTHER INFORMATION CONTACT:

Vernon S. Carter at (202) 622-6060 or Linda S. F. Marshall at (202) 622-6090 (not toll-free numbers).

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SUPPLEMENTARY INFORMATION:

Background

The correction notice that is the subject of this document is under sections 401(a), 401(a)(4), 401(a)(9), 401(k), 402, 414(s), 415, 416, 457, and 924 of the Internal Revenue Code.

Need for Correction

As published, final regulations (TD 9319) contain an error that may prove to be misleading and is in need of clarification.

Correction of Publication

Accordingly, the publication of the final regulations (TD 9319), which was the subject of FR Doc. E7-5750, is corrected as follows:

On page 16883, column 2, in the preamble, under the paragraph heading “C. Determination of High-3 Average Compensation”, first line from the bottom of the last paragraph of that heading, the language “participant in rehired.” is corrected to read “participant is rehired.”.

Start Signature

LaNita Van Dyke,

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

End Signature End Supplemental Information

[FR Doc. E7-9878 Filed 5-22-07; 8:45 am]

BILLING CODE 4830-01-P