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Proposed Regulation (1998)Minor Corrections: Trusts as Beneficiaries for Purposes of Required Minimum Distribution Calculations[Federal Register: March 25, 1998 (Volume 63, Number 57)] [Proposed Rules] [Page 14391-14392] From the Federal Register Online via GPO Access [wais.access.gpo.gov] [DOCID:fr25mr98-32]
DEPARTMENT OF THE TREASURY Required Distributions From Qualified Plans and Individual Retirement Plans; Correction AGENCY: Internal Revenue Service, Treasury. ACTION: Correction to notice of proposed rulemaking. SUMMARY: This document contains corrections to REG-209463-82, which was published in the Federal Register on Tuesday, December 30, 1997 (62 FR 67780). The amendments to existing proposed regulations make changes to the rules that apply if a trust is named as a beneficiary of an employees benefit under a retirement plan. FOR FURTHER INFORMATION CONTACT: Thomas Foley, (202) 622-6030 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The notice of proposed rulemaking that is the subject of these corrections is under section 401(a)(9) of the Internal Revenue Code. Need for Correction As published, REG-209463-82 contains errors which may prove to be misleading and are in need of clarification. Correction of Publication Accordingly, the publication of the notice of proposed rulemaking (REG-209463-82), which is the subject of FR Doc. 97-33393, is corrected as follows: Sec. 1.409(a)(9)-1 [Corrected] 1. On page 67783, Sec. 1.409(a)(9)-1 is corrected as set out in the following table:
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Section Location Incorrect language Corrected language
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1.409(a)(9)-1........................ Q&A D-5, column 2, "paragraph (b) of this "paragraph (b) of this
paragraph (a) of A, D-5A are met,". D-5 are met,"
line 10.
1.409(a)(9)-1........................ Q&A D-5, column 2, "paragraph (b) of this "paragraph (b) of this
paragraph (a) of A., D-5A are not met,". D-5 are not met,"
line 24.
1.409(a)(9)-1........................ Q&A D-5, column 3, "5A are satisfied with "5 are satisfied with
paragraph (c) of A., respect to such". respect to such"
line 10 from the top
of the column.
1.409(a)(9)-1........................ Q&A D-6, column 3, "requirements of "requirements of
paragraph (a) of A., paragraph (b) of D- paragraph (b) of D-5"
line 3. 5A".
1.409(a)(9)-1........................ Q&A D-6, column 3, "5A of this section "5 of this section are
paragraph (a) of A., are satisfied with". satisfied with"
line 13 from the
bottom of the
paragraph.
1.409(a)(9)-1........................ Q&A D-6, column 3, "paragraph (b) of D-5A "paragraph (b) of D-5
paragraph (a) of A., of this section are". of this section are"
line 8 from the bottom
of the paragraph.
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[[Page 14392]] 2. On page 67784, Sec. 1.409(a)(9)-1 is corrected as set out in the following table:
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Section Location Incorrect language Corrected language
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1.409(a)(9)-1........................ Q&A D-7, column 1, "(b)(4) of D-5A of "(b)(4) of D-5 of this
paragraph (a) of A., this section for". section for"
line 4.
1.409(a)(9)-1........................ Q&A D-7, column 1, "(2) of this D-7A:".. "(2) of this D-7:"
paragraph (a)
introductory text of
A., last line of the
paragraph.
1.409(a)(9)-1........................ Q&A D-7, column 1, "and (3) of D-5A of "and (3) of D-5 of
paragraph (a)(2)(ii) this section are". this section are"
of A., line 5.
1.409(a)(9)-1........................ Q&A D-7, column 1, "paragraph (b)(1), "paragraph (b)(1), (2)
paragraph (b)(1) of (2), and (3) of D-5A and (3) of D-5 of"
A., second line from of".
the bottom of the
column.
1.409(a)(9)-1........................ Q&A D-7, column 2, "(a)(1), (a)(2), or "(a)(1), (a)(2), or
paragraph (c)(1) of (b) of this D-7A, a (b) of this D-7, a
A., line 6. plan". plan"
1.409(a)(9)-1........................ Q&A D-7, column 2, "requirements of "requirements of
paragraph (c)(1) of paragraph (b) of D- paragraph (b) of D-5"
A., line 10 from the 5A".
bottom of the
paragraph.
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Cynthia E. Grigsby,
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