[Federal Register Volume 60, Number 59 (Tuesday, March 28, 1995)]
[Rules and Regulations]
[Page 15874]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 95-7501]



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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, Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains corrections to final regulations (TD 
8581), which were published in the Federal Register for Friday, 
December 23, 1994, (59 FR 66165) relating to certain cash or deferred 
arrangements and employee and matching contributions under employee 
plans.

EFFECTIVE DATE: December 23, 1994.

FOR FURTHER INFORMATION CONTACT: Catherine Livingston Fernandez (202) 
622-4606 (not a toll-free call).

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, the final regulations contain an error which may 
prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations (TD 8581), 
which was the subject of FR Doc. 94-31427, is corrected as follows:


Sec. 1.401(k)-1  [Corrected]

    On page 66169, column 2, in instructional Par.3, item (2)(iv)(c), 
the amendatory language ``c. Revising Example 4, paragraph (i).'' is 
corrected to read ``c. Revising Example 4, paragraph (i), introductory 
text.''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 95-7501 Filed 3-27-95; 8:45 am]
BILLING CODE 4830-01-P