[Federal Register Volume 61, Number 90 (Wednesday, May 8, 1996)]
[Proposed Rules]
[Pages 20766-20767]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 96-11410]



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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[EE-106-82]
RIN 1545-AE45


Loans to Plan Participants; 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 
regulations relating to loans made from a qualified employer plan to 
plan participants or beneficiaries.

DATES: The public hearing will be held on Friday, June 28, 1996, 
beginning at 10 a.m. Requests to speak and outlines or oral comments 
must be received by Friday, June 7, 1996.

ADDRESSES: The public hearing will be held in the Internal Revenue 
Service Auditorium, Seventh Floor, 7400 Corridor, Internal 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 106-82], room 5226, Washington, DC 20044.

FOR FURTHER INFORMATION CONTACT: Christina Vasquez of 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 section 72 of 
the Internal Revenue Code of 1986. The proposed regulations appeared in 
the Federal Register for Thursday, December 21, 1995 (60 FR 66233).
    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

[[Page 20767]]

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 Friday, June 7, 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. 96-11410 Filed 5-7-96; 8:45 am]
BILLING CODE 4830-01-U