Subject: BenefitsLink Nwsltr 12/19/95

CORRECTION

The full text of Friday's temporary IRS regulations addressing
the notice that must be provided to employees before a plan
sponsor can amend its pension plan to reduce the rate of
benefit accrual appears on BenefitsLink at

   http://www.magicnet.net/benefits/taxregs/411d6t.html

The address that appeared in yesterday's newsletter
(http://www.magicnet.net/benefits/taxregs/204h.html) was incorrect.

(I had such high hopes of making it all the way through the
90's without a mistake . . . dang.)

I very much apologize for any inconvenience (frustration!) this
might have caused you.

**************************************************************

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send email to erisa@magicnet.net.

Best regards,

Dave Baker <erisa@magicnet.net>
BenefitsLink (national employee benefits Web site)
http://www.magicnet.net/benefits/