Internal Revenue Service (IRS), Treasury.
This document contains a correction to temporary regulations (TD 8073) that were published in the Federal Register on Tuesday, February 4, 1986 (51 FR 4312) relating to effective dates and certain other issues arising under sections 91, 223, and 511-561 of the Tax Reform Act of 1984. This action is necessary because of changes to the applicable tax law made by the Tax Reform Act of 1984. The temporary regulations will affect qualified employee benefit plans, welfare benefit funds and employees receiving benefits through such plans.
This correction is effective October 9, 2008, and is applicable after December 31, 1985.Start Further Info
FOR FURTHER INFORMATION CONTACT:
Melissa A. D'Ambrose, (202) 622-6080 (not a toll-free number).End Further Info End Preamble Start Supplemental Information
The temporary regulations that are the subject of this document are under sections 72, 79, 125, 133, 402, 404, 419, 461, 463, 505, 512, and 1042 of the Internal Revenue Code.
Need for Correction
As published, temporary regulations (TD 8073) contain an error 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: * * *
(b) * * * For purposes of section 512(a)(3)(B), member contributions include both employee contributions and employer contributions to the VEBA, SUB, or GLSO.
LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. E8-23917 Filed 10-8-08; 8:45 am]
BILLING CODE 4830-01-P