[Federal Register Volume 71, Number 88 (Monday, May 8, 2006)]
[Rules and Regulations]
[Page 26688]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 06-4270]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9256]
RIN 1545-BD97


Revised Regulations Concerning Disclosure of Relative Values of 
Optional Forms of Benefit; Correcting Amendment

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correcting amendment.

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SUMMARY: This document contains corrections to final regulations that 
were published in the Federal Register on Friday, March 24, 2006 (71 FR 
14798) concerning content requirements applicable to explanations of 
qualified joint and survivor annuities and qualified preretirement 
survivor annuities payable under certain retirement plans.

DATES: This correction is effective March 24, 2006.

FOR FURTHER INFORMATION CONTACT: Bruce Perlin or Linda Marshall at 
(202) 622-6090 (not a toll-free number).

SUPPLEMENTARY INFORMATION:

Background

    The final regulations (TD 9256) that are the subject of this 
correction are under section 417 of the Internal Revenue Code.

Need for Correction

    As published, (TD 9256) 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
1. The authority for part 1 continues to read in part as follows:

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


Sec.  1.417(a)(3)-1  [Corrected]

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2. Section 1.417(a)(3)-1(c)(5)(ii)(B) is amended by removing the 
language ``Similarly, a participant is entitled'' and adding the 
language ``Similarly, if a participant is entitled''.

Guy R. Traynor,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel, (Procedure and Administration).
[FR Doc. 06-4270 Filed 5-5-06; 8:45 am]
BILLING CODE 4830-01-P