[Federal Register Volume 67, Number 34 (Wednesday, February 20, 2002)]
[Proposed Rules]
[Page 7656]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 02-4093]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-142499-01]
RIN 1545-BA24


Catch-Up Contributions for Individuals Age 50 or Over; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Change of date of public hearing; extension of time to submit 
written comments and outlines of oral comments.

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SUMMARY: This document changes the date of the public hearing on the 
proposed regulations that relate to requirements for retirement plans 
providing catch-up contributions to individuals age 50 or older 
pursuant to the provisions of section 414(v) and supercedes the notice 
of public hearing published in the Federal Register on October 23, 
2001. It also extends the time to submit written comments and outlines 
of oral comments for the hearing.

DATES: The public hearing will be held April 30, 2002, beginning at 10 
a.m. Written comments and outlines of oral comments must be received by 
April 15, 2002.

ADDRESSES: The public hearing will be held in the Auditorium, Internal 
Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Send 
submissions to CC:ITA:RU (REG-142499-01), Room 5226, Internal Revenue 
Service, POB 7604, Ben Franklin Station, Washington, DC 20044. 
Submissions may be hand delivered Monday through Friday between the 
hours of 8 a.m. and 5 p.m. to CC:ITA:RU (REG-142499-01), Courier's 
Desk, Internal Revenue Service, 1111 Constitution Avenue, NW., 
Washington, DC. Alternatively, taxpayers may submit comments directly 
to the IRS Internet site at www.irs.gov/regs.

FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, 
R. Lisa Mojiri-Azad or John Ricotta, (202) 622-6060 (not a toll-free 
number); concerning submissions of comments, the hearing, and/or to be 
placed on the building access list to attend the hearing, Donna 
Poindexter (202) 622-7180 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    A notice of proposed rulemaking and notice of public hearing that 
appeared in the Federal Register on October 23, 2001, (66 FR 53555), 
announced that a public hearing on the proposed regulations relating to 
requirements for retirement plans providing catch-up contributions to 
individuals age 50 or older pursuant to the provisions of section 
414(v) would be held on February 21, 2002, in the IRS Auditorium, 
Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, 
DC. Subsequently, the date of the public hearing has changed to April 
30, 2002, at 10 a.m., in the IRS Auditorium. Written comments and 
outlines of oral comments must be received by April 15, 2002.

Cynthia Grigsby,
 Chief, Regulations Unit, Associate Chief Counsel (Income Tax and 
Accounting).
[FR Doc. 02-4093 Filed 2-14-02; 3:44 pm]
BILLING CODE 4830-01-P