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Internal Revenue Service (IRS), Treasury.
This document contains corrections to final regulations (TD 9321) which were published in the Federal Register on April 17, 2007 (72 FR 19323), corrected July 31, 2007 (72 FR 41620) and September 24, 2007 (72 FR 54945). The final regulations relate to section 409A and nonqualified deferred compensation plans.
This correction is effective October 7, 2008.
Applicability date: April 17, 2007.Start Further Info
FOR FURTHER INFORMATION:
Guy R. Traynor, (202) 622-3693 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The final regulations that are subject to this document are under section 409A of the Internal Revenue Code.
Need for Correction
As published, the correcting amendment of September 24, 2008 (72 FR 54945) to final regulations (TD 9321) contains errors that may prove to be misleading and is 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
End Amendment Part Start Amendment Part
End Amendment Part
(a) * * *
(3) * * *
(i) Nonaccount balance plans. * * * For purposes of calculating the present value of a benefit under this paragraph (a)(3)(i), reasonable actuarial assumptions and methods must be used. * * *
Guy R. Traynor,
Federal Register Liaison, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E8-23652 Filed 10-6-08; 8:45 am]
BILLING CODE 4830-01-P