[Federal Register Volume 71, Number 110 (Thursday, June 8, 2006)]
[Proposed Rules]
[Page 33273]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E6-8885]



[[Page 33273]]

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

DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[REG-146459-05]
RIN 1545-BF04


Designated Roth Accounts Under Section 402A; Hearing

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Notice of public hearing on proposed rulemaking.

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

SUMMARY: This document provides notice of public hearing on proposed 
regulations under sections 402(g), 402A, 403(b), and 408A of the 
Internal Revenue Code (Code) relating to designated Roth accounts.

DATES: The public hearing is being held on Wednesday, July 26, 2006, at 
10 a.m. The IRS must receive outlines of the topics to be discussed at 
the hearing by Wednesday, July 5, 2006.

ADDRESSES: The public hearing is being held in the IRS Auditorium, 
Internal Revenue Building, 1111 Constitution Avenue, NW., Washington, 
DC. Send submissions to: CC:PA:LPD:PR (REG-146459-05), room 5203, 
Internal Revenue Service, P.O. Box 7604, Ben Franklin Station, 
Washington, DC 20044. Submissions may be hand delivered Monday through 
Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG-
146459-05), Courier's Desk, Internal Revenue Service, 1111 Constitution 
Avenue, NW., Washington, DC. Alternatively, taxpayers may submit 
electronic outlines of oral comments via the IRS Internet site at 
http://www.irs.gov/regs or via the Federal eRulemaking Portal at http://www.regulations.gov.

FOR FURTHER INFORMATION CONTACT: Concerning the regulations, R. Lisa 
Mojiri-Azad, 202-622-6060 or Cathy A. Vohs, 202-622-6090; Concerning 
the submissions of comments, the hearing, and/or to be placed on the 
building access list to attend the hearing, Richard Hurst at 
[email protected] or (202) 622-7180 (not a toll-free 
number).

SUPPLEMENTARY INFORMATION: The subject of the public hearing is the 
notice of proposed rulemaking (REG-146459-05) that was published in the 
Federal Register on Thursday, January 26, 2006 (71 FR 4320).
    The rules of 26 CFR 601.601(a)(3) applies to the hearing. Persons 
who wish to present oral comments at the hearing that submitted written 
comments by April 26, 2006 must submit an outline of the topics to be 
discussed and the amount of time to be devoted to each topic (signed 
original and eight (8) copies) by July 5, 2006.
    A period of 10 minutes is allotted to each person for presenting 
oral comments. After the deadline for receiving outlines has passed, 
the IRS will prepare an agenda containing the schedule of speakers. 
Copies of the agenda will be made available, free of charge, at the 
hearing.
    Because of access restrictions, the IRS will not admit visitors 
beyond the immediate entrance area more than 30 minutes before the 
hearing starts. For information about having your name placed on the 
building access list to attend the hearing, see the FOR FURTHER 
INFORMATION CONTACT section of this document.

Guy R. Traynor,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. E6-8885 Filed 6-7-06; 8:45 am]
BILLING CODE 4830-01-P