[Federal Register Volume 66, Number 46 (Thursday, March 8, 2001)]
[Proposed Rules]
[Page 13864]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 01-5770]



[[Page 13864]]

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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-116468-00]
RIN 1545-AY43


Minimum Cost Requirement Permitting the Transfer of Excess Assets 
of a Defined Benefit Pension Plan to a Retiree Health Account; Hearing 
Cancellation

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Cancellation of notice of public hearing on proposed 
rulemaking.

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SUMMARY: This document provides notice of cancellation of a public 
hearing on proposed Income Tax Regulations relating to the minimum cost 
requirement under section 420, which permits the transfer of excess 
assets of a defined benefit pension plan to a retiree health account.

DATES: The public hearing originally scheduled for March 15, 2001, at 
10 a.m., is canceled.

FOR FURTHER INFORMATION CONTACT: Treena Garrett of the Regulations 
Unit, Office of Special Counsel (Modernization & Strategic Planning), 
(202) 622-7180 (not a toll-free number).

SUPPLEMENTARY INFORMATION: A notice of proposed rulemaking and notice 
of public hearing that appeared in the Federal Register on January 5, 
2001 (66 FR 1066), announced that a public hearing was scheduled for 
March 15, 2001, at 10 a.m., in Auditorium, Internal Revenue Service 
Building, 1111 Constitution Avenue, NW., Washington, DC. The subject of 
the public hearing is proposed regulations under section 420 of the 
Internal Revenue Code. The public comment period for these proposed 
regulations expired on March 6, 2001.
    The notice of proposed rulemaking and notice of public hearing, 
instructed those interested in testifying at the public hearing to 
submit a request to speak and an outline of the topics to be addressed. 
As of March 5, 2001, no one has requested to speak. Therefore, the 
public hearing scheduled for March 15, 2001, is canceled.

Cynthia E. Grigsby,
Chief, Regulations Unit, Office of Special Counsel (Modernization and 
Strategic Planning).
[FR Doc. 01-5770 Filed 3-7-01; 8:45 am]
BILLING CODE 4830-01-P