[Federal Register Volume 68, Number 67 (Tuesday, April 8, 2003)]
[Proposed Rules]
[Page 17002]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 03-8575]


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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 in 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, 
and Thursday, April 10, 2003 at 10 a.m. Outlines of oral comments were 
due by Thursday, March 13, 2003.

ADDRESSES: The public hearing is being held in the Andrew W. Mellon 
Auditorium, 1300 Constitution Avenue, NW., Washington, DC.

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, 2003 (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. A subsequent notice published in the Federal Register on January 
17, 2003, (68 FR 2466), changed the date and location of the public 
hearing to April 9, 2003, in the Auditorium, Internal Revenue Building, 
1111 Constitution Avenue, NW., Washington, DC. Because of the number of 
individuals requesting to speak at the hearing, the hearing will be 
held on both Wednesday, April 9, 2003 and on Thursday, April 10, 2003. 
On both dates the hearing will begin at 10 a.m., and registration for 
the hearing will begin at 9 a.m. On both dates the hearing will be held 
in the Andrew W. Mellon Auditorium, 1300 Constitution Avenue, NW., 
Washington, DC.

Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel (Income Tax and 
Accounting).
[FR Doc. 03-8575 Filed 4-3-03; 3:54 pm]
BILLING CODE 4830-01-P