[Federal Register Volume 72, Number 99 (Wednesday, May 23, 2007)]
[Rules and Regulations]
[Pages 28854-28855]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: E7-9878]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Part 1

[TD 9319]
RIN 1545-BD52


Limitations on Benefits and Contributions Under Qualified Plans; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Correction to final regulations.

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SUMMARY: This document contains a correction to final regulations (TD 
9319) that were published in the Federal Register on Thursday, April 5, 
2007 (72 FR 16878) regarding the limitations of section 415, including 
updates to the regulations for numerous statutory changes since 
comprehensive final

[[Page 28855]]

regulations were last published under section 415.

DATES: This correction is effective May 23, 2007.

FOR FURTHER INFORMATION CONTACT: Vernon S. Carter at (202) 622-6060 or 
Linda S. F. Marshall at (202) 622-6090 (not toll-free numbers).

SUPPLEMENTARY INFORMATION:

Background

    The correction notice that is the subject of this document is under 
sections 401(a), 401(a)(4), 401(a)(9), 401(k), 402, 414(s), 415, 416, 
457, and 924 of the Internal Revenue Code.

Need for Correction

    As published, final regulations (TD 9319) contain an error that may 
prove to be misleading and is in need of clarification.

Correction of Publication

    Accordingly, the publication of the final regulations (TD 9319), 
which was the subject of FR Doc. E7-5750, is corrected as follows:
    On page 16883, column 2, in the preamble, under the paragraph 
heading ``C. Determination of High-3 Average Compensation'', first line 
from the bottom of the last paragraph of that heading, the language 
``participant in rehired.'' is corrected to read ``participant is 
rehired.''.

LaNita Van Dyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
 [FR Doc. E7-9878 Filed 5-22-07; 8:45 am]
BILLING CODE 4830-01-P