[Federal Register Volume 71, Number 10 (Tuesday, January 17, 2006)]
[Proposed Rules]
[Page 2496]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 06-395]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-158080-04]
RIN-1545-BE79


Application of Section 409A to Nonqualified Deferred Compensation 
Plans; Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to notice of proposed rulemaking.

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SUMMARY: This document corrects a notice of proposed rulemaking that 
was published in the Federal Register on Tuesday, October 4, 2005 (70 
FR 57930), regarding the application of section 409A to nonqualified 
deferred compensation plans. The regulations affect service providers 
receiving amounts of deferred compensation, and the service recipients 
for whom the service providers provide services.

FOR FURTHER INFORMATION CONTACT: Stephen Tackney, (202) 927-9639 (not a 
toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The notice of proposed rulemaking (REG-158080-04) that is the 
subject of this correction is under section 409A of the Internal 
Revenue Code.

Need for Correction

    As published, REG-158080-04 contains an error that may prove to be 
misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the notice of proposed rulemaking 
(REG-158080-04) that was the subject of FR Doc. 05-19379, is corrected 
as follows:
    On page 57930, column 1, in the preamble, under the paragraph 
heading FOR FURTHER INFORMATION CONTACT: lines 4 thru 8, the language 
``concerning submissions of comments, the hearing, and/or to be placed 
on the building access list to attend the hearing, Richard A. Hurst at 
(202) 622-7116 (not toll-free numbers).'' is corrected to read 
``concerning submission of comments, the hearing, and/or to be placed 
on the building access list to attend the hearing, Richard A. Hurst at 
(202) 622-7180 (not toll-free numbers).''.

Guy R. Traynor,
Acting Chief, Publications and Regulations Branch, Legal Processing 
Division, Associate Chief Counsel (Procedure and Administration).
[FR Doc. 06-395 Filed 1-12-06; 8:45 am]
BILLING CODE 4830-01-U