[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