[Federal Register Volume 63, Number 57 (Wednesday, March 25, 1998)]
[Proposed Rules]
[Pages 14391-14392]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 98-7671]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-209463-82]
RIN 1545-AV82


Required Distributions From Qualified Plans and Individual 
Retirement Plans; Correction

AGENCY: Internal Revenue Service, Treasury.

ACTION: Correction to notice of proposed rulemaking.

-----------------------------------------------------------------------

SUMMARY: This document contains corrections to REG-209463-82, which was 
published in the Federal Register on Tuesday, December 30, 1997 (62 FR 
67780). The amendments to existing proposed regulations make changes to 
the rules that apply if a trust is named as a beneficiary of an 
employees benefit under a retirement plan.

FOR FURTHER INFORMATION CONTACT: Thomas Foley, (202) 622-6030 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking that is the subject of these 
corrections is under section 401(a)(9) of the Internal Revenue Code.

Need for Correction

    As published, REG-209463-82 contains errors which may prove to be 
misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the notice of proposed rulemaking 
(REG-209463-82), which is the subject of FR Doc. 97-33393, is corrected 
as follows:


Sec. 1.409(a)(9)-1  [Corrected]

    1. On page 67783, Sec. 1.409(a)(9)-1 is corrected as set out in the 
following table:

----------------------------------------------------------------------------------------------------------------
               Section                         Location            Incorrect language       Corrected language  
----------------------------------------------------------------------------------------------------------------
                                                                                                                
1.409(a)(9)-1........................  Q&A D-5, column 2,       ``paragraph (b) of this  ``paragraph (b) of this
                                        paragraph (a) of A,      D-5A are met,''.         D-5 are met,''        
                                        line 10.                                                                
1.409(a)(9)-1........................  Q&A D-5, column 2,       ``paragraph (b) of this  ``paragraph (b) of this
                                        paragraph (a) of A.,     D-5A are not met,''.     D-5 are not met,''    
                                        line 24.                                                                
1.409(a)(9)-1........................  Q&A D-5, column 3,       ``5A are satisfied with  ``5 are satisfied with 
                                        paragraph (c) of A.,     respect to such''.       respect to such''     
                                        line 10 from the top                                                    
                                        of the column.                                                          
1.409(a)(9)-1........................  Q&A D-6, column 3,       ``requirements of        ``requirements of      
                                        paragraph (a) of A.,     paragraph (b) of D-      paragraph (b) of D-5''
                                        line 3.                  5A''.                                          
1.409(a)(9)-1........................  Q&A D-6, column 3,       ``5A of this section     ``5 of this section are
                                        paragraph (a) of A.,     are satisfied with''.    satisfied with''      
                                        line 13 from the                                                        
                                        bottom of the                                                           
                                        paragraph.                                                              
1.409(a)(9)-1........................  Q&A D-6, column 3,       ``paragraph (b) of D-5A  ``paragraph (b) of D-5 
                                        paragraph (a) of A.,     of this section are''.   of this section are'' 
                                        line 8 from the bottom                                                  
                                        of the paragraph.                                                       
----------------------------------------------------------------------------------------------------------------


[[Page 14392]]

    2. On page 67784, Sec. 1.409(a)(9)-1 is corrected as set out in the 
following table:

----------------------------------------------------------------------------------------------------------------
               Section                         Location            Incorrect language       Corrected language  
----------------------------------------------------------------------------------------------------------------
1.409(a)(9)-1........................  Q&A D-7, column 1,       ``(b)(4) of D-5A of      ``(b)(4) of D-5 of this
                                        paragraph (a) of A.,     this section for''.      section for''         
                                        line 4.                                                                 
1.409(a)(9)-1........................  Q&A D-7, column 1,       ``(2) of this D-7A:''..  ``(2) of this D-7:''   
                                        paragraph (a)                                                           
                                        introductory text of                                                    
                                        A., last line of the                                                    
                                        paragraph.                                                              
1.409(a)(9)-1........................  Q&A D-7, column 1,       ``and (3) of D-5A of     ``and (3) of D-5 of    
                                        paragraph (a)(2)(ii)     this section are''.      this section are''    
                                        of A., line 5.                                                          
1.409(a)(9)-1........................  Q&A D-7, column 1,       ``paragraph (b)(1),      ``paragraph (b)(1), (2)
                                        paragraph (b)(1) of      (2), and (3) of D-5A     and (3) of D-5 of''   
                                        A., second line from     of''.                                          
                                        the bottom of the                                                       
                                        column.                                                                 
1.409(a)(9)-1........................  Q&A D-7, column 2,       ``(a)(1), (a)(2), or     ``(a)(1), (a)(2), or   
                                        paragraph (c)(1) of      (b) of this D-7A, a      (b) of this D-7, a    
                                        A., line 6.              plan''.                  plan''                
1.409(a)(9)-1........................  Q&A D-7, column 2,       ``requirements of        ``requirements of      
                                        paragraph (c)(1) of      paragraph (b) of D-      paragraph (b) of D-5''
                                        A., line 10 from the     5A''.                                          
                                        bottom of the                                                           
                                        paragraph.                                                              
----------------------------------------------------------------------------------------------------------------

Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 98-7671 Filed 3-24-98; 8:45 am]
BILLING CODE 4830-01-P