[Federal Register Volume 60, Number 44 (Tuesday, March 7, 1995)]
[Rules and Regulations]
[Pages 12415-12416]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-5552]



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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 8581]
RIN 1545-AQ87


Certain Cash or Deferred Arrangements and Employee and Matching 
Contributions Under Employee Plans; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: The final regulations (TD 8581), which are the subject of 
these corrections were published in the Federal Register for Friday, 
December 23, 1994 (59 FR 66165). The final regulations govern certain 
cash or deferred arrangements and employee and matching contributions 
under employee plans.

EFFECTIVE DATE: December 23, 1994.

[[Page 12416]] FOR FURTHER INFORMATION CONTACT: Catherine Livingston 
Fernandez at (202) 622-4606 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of these corrections are 
under sections 401(a)(30), 401(k), 401(m), 402(a)(8), 402(g), 
411(d)(6), 415(c), 416 and 4979 of the Internal Revenue Code.

Need for Correction

    As published, TD 8581 contains typographical errors that are in 
need of correction.

Correction of Publication

    Accordingly, the publication of the final regulations which is the 
subject of FR Doc. 94-31427, is corrected as follows:
    1. On page 66165, column 2, in the preamble following the paragraph 
heading ``1. Coordination With Regulations Under Sections 401(a)(4), 
401(a)(17), 410(b), and 414(s)'', paragraph 2, line 10, the section 
``410(k)'' is corrected to read ``401(k)''.


Sec. 1.401(k)-1  [Corrected]

    2. On page 66173, column 2, Sec. 1.401(k)-1, paragraph 
(f)(3)(iii)(C), line 11, the regulations section ``Sec. 410(b)-7(c)'' 
is corrected to read ``Sec. 1.410(b)-7(c)''.


Sec. 1.401(m)-1  [Corrected]

    3. On page 66178, column 1, Sec. 1.401(m)-1, paragraph (e)(6), 
Example 3., third line from the bottom of the paragraph, the language 
``in compensation). Since Plan X satisfies the'' is corrected to read 
``in compensation. Since Plan X satisfies the''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 95-5552 Filed 3-6-95; 8:45 am]
BILLING CODE 4830-01-P