[Federal Register Volume 61, Number 48 (Monday, March 11, 1996)]
[Proposed Rules]
[Pages 9659-9660]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-5674]



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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[EE-24-93]
RIN 1545-AU05


Notice, Consent, and Election Requirements Under Sections 
411(a)(11) and 417; Hearing

AGENCY: Internal Revenue Service, Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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SUMMARY: This document provides notice of a public hearing on proposed 
Income Tax Regulations that provide guidance concerning the notice and 
consent requirements under section 411(a)(11) and the notice and 
election requirements of section 417.

DATES: The public hearing will be held Wednesday, April 24, 1996, 
beginning at 10:00 a.m. Requests to speak and outlines of oral comments 
must be received by Wednesday, April 3, 1996.

ADDRESSES: The public hearing will be held in the Commissioner's 
Conference Room, third floor, Room 3313, Internal 

[[Page 9660]]
Revenue Building, 1111 Constitution Avenue NW., Washington, DC. 
Requests to speak and outlines of oral comments should be mailed to the 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, Attn: 
CC:DOM:CORP:R [EE-24-93], room 5228, Washington, DC 20044.

FOR FURTHER INFORMATION CONTACT: Christina Vasquez of the Regulations 
Unit, Assistant Chief Counsel (Corporate), (202) 622-6803 (not a toll-
free number).

SUPPLEMENTARY INFORMATION:

    The subject of the public hearing is proposed amendments to the 
Income Tax Regulations under sections 411 and 417 of the Internal 
Revenue Code of 1986. The proposed regulations appeared in the Federal 
Register for Friday, September 22, 1995 (60 FR 49236).
    The rules of Sec. 601.601(a)(3) of the ``Statement of Procedural 
Rules'' (26 CFR part 601) shall apply with respect to the public 
hearing. Persons who have submitted written comments within the time 
prescribed in the notice of proposed rulemaking and who also desire to 
present oral comments at the hearing on the proposed regulations should 
submit not later than Wednesday, April 3, 1996, an outline of the oral 
comments/testimony to be presented at the hearing and the time they 
wish to devote to each subject.
    Each speaker (or group of speakers representing a single entity) 
will be limited to 10 minutes for an oral presentation exclusive of the 
time consumed by the questions from the panel for the government and 
answer thereto.
    Because of controlled access restrictions, attenders cannot be 
admitted beyond the lobby of the Internal Revenue Building until 9:45 
a.m.
    An agenda showing the scheduling of the speakers will be made after 
outlines are received from the persons testifying. Copies of the agenda 
will be available free of charge at the hearing.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 96-5674 Filed 3-8-96; 8:45 am]
BILLING CODE 4830-01-P