[Federal Register Volume 64, Number 41 (Wednesday, March 3, 1999)]
[Rules and Regulations]
[Page 10218]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 99-5129]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 602

[TD 8795]
RIN 1545-AT78


Notice of Significant Reduction in the Rate of Future Benefit 
Accrual; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains corrections to Treasury Decision 8795, 
which was published in the Federal Register on Monday, December 14, 
1998 (63 FR 68678) relating to defined benefit plans and to individual 
account plans that are subject to the funding standards of section 302 
of the Employment Retirement Income Security Act of 1974.

DATES: These corrections are effective December 14, 1998.

FOR FURTHER INFORMATION CONTACT: Diane S. Bloom, (202) 622-6214 or 
Christine L. Keller, (202) 622-6090 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of these corrections are 
under section 411 of the Internal Revenue Code.

Need for Correction

    As published, TD 8795 contains errors which may prove to be 
misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations (TD 8795), 
which was the subject of FR Doc. 98-32925, is corrected as follows:
    1. On page 68680, column 2, in the preamble under the paragraph 
heading ``Special Analyses'', line 12, the language ``24, 1996, the 
Regulatory Flexibility Act'' is corrected to read ``29, 1996, the 
Regulatory Flexibility Act''.


Sec. 602.101  [Corrected]

    2. On page 68684, column 1, Sec. 602.101(c), in the table under the 
column heading Current OMB control No., the OMB number ``1545-1447'' is 
corrected to read ``1545-1477''.
Cynthia E. Grigsby,
Chief, Regulations Unit, Assistant Chief Counsel (Corporate).
[FR Doc. 99-5129 Filed 3-2-99; 8:45 am]
BILLING CODE 4830-01-U