[Federal Register Volume 70, Number 44 (Tuesday, March 8, 2005)]
[Rules and Regulations]
[Page 11121]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 05-4502]


=======================================================================
-----------------------------------------------------------------------

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9176]
RIN 1545-BC35


Elimination of Forms of Distribution in Defined Contribution 
Plans; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

-----------------------------------------------------------------------

SUMMARY: This document contains corrections to (TD 9176), which were 
published in the Federal Register on Tuesday, January 25, 2005 (70 FR 
3475). These final regulations would modify the circumstances under 
which certain forms of distribution previously available are permitted 
to be eliminated from qualified defined contribution plans.

DATES: This correction is effective January 25, 2005.

FOR FURTHER INFORMATION CONTACT: Vernon S. Carter at (202) 622-6060 
(not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9176) that are the subject of these 
corrections are under section 411(d)(6) of the Internal Revenue Code.

Need for Correction

    As published, TD 9176 contains errors that may prove to be 
misleading and are in need of clarification.

List of Subjects in 26 CFR Part 1

    Income taxes, Reporting and recordkeeping requirements.

Correction of Publication

0
Accordingly, 26 CFR part 1 is corrected by making the following 
correcting amendments:

PART 1--INCOME TAXES

0
Paragraph 1. The authority citation for part 1 continues to read in 
part as follows:

    Authority: 26 U.S.C. 7805 * * *.


Sec.  1.411(d)-4  [Corrected]

0
Section 1.411(d)-4, A-2, paragraph (e)(3), Example (i) and (ii), in 
each location the year ``2004'' is removed, and the year ``2005'' is 
added in its place.

Cynthia E. Grigsby,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedures and Administration).
[FR Doc. 05-4502 Filed 3-7-05; 8:45 am]
BILLING CODE 4830-01-P