Regional Vice President of Sales The Retirement Plan Company
|
Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
|
AimPoint Pension
|
Bates & Company, Inc.
|
Loan & Distribution Specialist AimPoint Pension
|
Compass
|
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
[Federal Register: December 28, 2004 (Volume 69, Number 248)] [Proposed Rules] [Page 77679] From the Federal Register Online via GPO Access [wais.access.gpo.gov] [DOCID:fr28de04-25] ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-114726-04] RIN 1545-BD23 Distributions From a Pension Plan Under a Phased Retirement Program; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Correction to notice of proposed rulemaking. ----------------------------------------------------------------------- SUMMARY: This document contains corrections to a notice of proposed rulemaking that was published in the Federal Register on November 10, 2004 (69 FR 65108), providing rules permitting distributions to be made from a pension plan under a phased retirement program and set forth requirements for a bona fide phased retirement program. FOR FURTHER INFORMATION CONTACT: Cathy A. Vohs (202) 622-6090 (not a toll-free number). SUPPLEMENTARY INFORMATION: Background The notice of proposed rulemaking (REG-114726-04) that is the subject of this correction is under section 401(a) of the Internal Revenue Code. Need for Correction As published, REG-114726-04 contains errors that may prove to be misleading and are in need of clarification. Correction of Publication Accordingly, the publication of the notice of proposed rulemaking (REG-114726-04), that was the subject of FR Doc. 04-24874, is corrected as follows: 1. On page 65111, column 2, in the preamble under the paragraph heading ``Explanation of Provisions'', fourth paragraph, line 9, the language, ``retirement benefit, commencing a later'' is corrected to read ``retirement benefit, commencing at a later''. 2. On page 65112, column 1, in the preamble under the paragraph heading ``Explanation of Provisions'', first paragraph, line 1, the language, ``the continued availability of heath'' is corrected to read ``the continued availability of health''. 3. On page 65112, column 1, in the preamble under the paragraph heading ``Explanation of Provisions'', first paragraph, line 6, the language, ``rules relating to heath coverage.'' is corrected to read ``rules relating to health coverage.'' Cynthia E. Grigsby, Acting Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration). [FR Doc. 04-28329 Filed 12-27-04; 8:45 am] BILLING CODE 4830-01-P