[Federal Register Volume 68, Number 12 (Friday, January 17, 2003)]
[Proposed Rules]
[Page 2466]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 03-1159]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-209500-86 and REG-164464-02]
RIN 1545-BA10, 1545-BB79


Reductions of Accruals and Allocations Because of the Attainment 
of Any Age; Application of Nondiscrimination Cross-Testing Rules to 
Cash Balance Plans; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Change of date and location for public hearing on proposed 
rulemaking.

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SUMMARY: This document provides notice of a change of date and location 
for the public hearing on proposed regulations under sections 401 and 
411 regarding the requirements that accruals or allocations under 
certain retirement plans not cease or be reduced because of the 
attainment of any age.

DATES: The public hearing is being held on Wednesday, April 9, 2003, at 
10 a.m. Outlines of oral comment must be received by Thursday, March 
13, 2003.

ADDRESSES: The public hearing is being held in the auditorium, Internal 
Revenue Building, 1111 Constitution Avenue, NW., Washington, DC. Send 
submissions to: CC:PA:RU (REG-209500-86 and REG-164464-02), room 5226, 
Internal Revenue Service, POB 7604, Ben Franklin Station, Washington, 
DC 20044. Submissions may be hand delivered between the hours of 8 a.m. 
and 4 p.m. to: CC:PA:RU (REG-209500-86 and REG-164464-02), Courier's 
Desk, Internal Revenue Service, 1111 Constitution Avenue NW., 
Washington, DC. Alternatively, taxpayers may submit outlines of oral 
comment electronically directly to the IRS Internet site at http://www.irs.gov/regs.

FOR FURTHER INFORMATION: Concerning the regulations, Linda Marshall 
(202) 622-6090; concerning submissions, Sonya M. Cruse (202) 622-7180 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    A notice of proposed rulemaking and notice of public hearing, 
appearing in the Federal Register on Wednesday, December 11, 2002 (67 
FR 76123), announced that a public hearing on proposed regulations 
relating to the requirements that accruals or allocations under certain 
retirement plans not cease or be reduced because of the attainment of 
any age would be held on Thursday, April 10, 2003, in room 4718, 
Internal Revenue Building 1111 Constitution Avenue, NW., Washington, 
DC. Subsequently, the date and location of the public hearing has been 
changed to Wednesday, April 9, 2003 in the auditorium. Outlines of oral 
comment must be received by Thursday, March 13, 2003.

Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel (Procedure and 
Administration).
[FR Doc. 03-1159 Filed 1-16-03; 8:45 am]
BILLING CODE 4830-01-P