[Federal Register Volume 68, Number 88 (Wednesday, May 7, 2003)]
[Proposed Rules]
[Page 24406]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 03-11369]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1, 54, and 602

[TD 9052]
RIN 1545-BA08


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 final regulations that 
were published in the Federal Register on Wednesday, April 9, 2003 (68 
FR 17277). This document contains final regulations providing guidance 
on the notification requirements under section 4908F of the Internal 
Revenue Code (Code) and section 204(h) of the Employee Retirement 
Income Security Act of 1974 (ERISA).

DATES: This correction is effective April 9, 2003.

FOR FURTHER INFORMATION CONTACT: Pamela R. Kinard (202) 622-6060 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations that are the subject of this correction are 
under section 4980F of the Internal Revenue Code and section 204(h) of 
the Employee Retirement Income Security Act of 1974 (ERISA).

Need for Correction

    As published, final regulations (TD 9052) contains errors that may 
prove to be misleading and are in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations (TD 9052), 
which is the subject of FR. Doc. 03-8290, is corrected as follows:
    1. On page 17280, column 2, in the preamble, under the subject 
heading ``Effective Date'', line 4, the language ``is on or after 
September 2, 2003.'' is corrected to read ``is on or after September 1, 
2003.''.


Sec.  54.4980F-1  [Corrected]

    2. In Sec.  54.4980F-1, paragraph (b)(1), the language ``September 
2, 2003.'' is corrected to read ``September 1, 2003.''

Cynthia E. Grigsby,
Chief, Regulations Unit, Associate Chief Counsel (Procedure and 
Administration).
[FR Doc. 03-11369 Filed 5-6-03; 8:45 am]
BILLING CODE 4830-01-P