Income taxes: Defined contribution plans; distribution forms elimination; correction,
[Federal Register: March 8, 2005 (Volume 70, Number 44)]
[Rules and Regulations]
[Page 11121]
From the Federal Register Online via GPO Access [wais.access.gpo.gov]
[DOCID:fr08mr05-6]
DEPARTMENT OF THE TREASURY
Internal Revenue Service
26 CFR Part 1
[TD 9176]
RIN 1545-BC35
Elimination of Forms of Distribution in Defined Contribution Plans; Correction
AGENCY: Internal Revenue Service (IRS), Treasury.
ACTION: Correcting amendment.
SUMMARY: This document contains corrections to (TD 9176), which were published in the Federal Register on Tuesday, January 25, 2005 (70 FR 3475). These final regulations would modify the circumstances under which certain forms of distribution previously available are permitted to be eliminated from qualified defined contribution plans.
DATES: This correction is effective January 25, 2005.
FOR FURTHER INFORMATION CONTACT: Vernon S. Carter at (202) 622-6060 (not a toll-free number).
SUPPLEMENTARY INFORMATION:
Background
The final regulations (TD 9176) that are the subject of these corrections are under section 411(d)(6) of the Internal Revenue Code.
Need for Correction
As published, TD 9176 contains errors that may prove to be misleading and are in need of clarification.
List of Subjects in 26 CFR Part 1
Income taxes, Reporting and recordkeeping requirements.
Correction of Publication
0 Accordingly, 26 CFR part 1 is corrected by making the following correcting amendments:
PART 1--INCOME TAXES
0 Paragraph 1. The authority citation for part 1 continues to read in part as follows:
Authority: 26 U.S.C. 7805 * * *.
Sec. 1.411(d)-4 [Corrected]
0 Section 1.411(d)-4, A-2, paragraph (e)(3), Example (i) and (ii), in each location the year ``2004'' is removed, and the year ``2005'' is added in its place.
Cynthia E. Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 05-4502 Filed 3-7-05; 8:45 am]
BILLING CODE 4830-01-P
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